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Derivative Position Extensible Enumeration

This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:

• CallOptionMember
• PutOptionMember

Typed Dimension Axis Restriction

This rule checks that the new typed dimensions to support Business Development Corporation (BDC) filings are defined correctly. The rule checks that each fact is associated with 1 typed dimension. Each fact should using a typed investment dimension, cannot use another explicit dimension. The only exception to the rule is the use of the explicit axis InvestmentCompanyNonconsolidatedSubsidiaryAxis, which was added as part of the BDC taxonomy upgrade.

Derivative Position Extensible Enumeration

This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:

• CallOptionMember
• PutOptionMember

Incorrect Sign of Elimination Items

This rule identifies when a filer enters a positive value for an element using the elimination member (on the consolidated items access) when it should be negative. The rule uses the same logic as used for the non negative rule (DQC_0015)

No Balance Attribute in Financial Statements

This rule checks that extension monetary elements included in the balance sheet, income statement, cash flow statements and shareholders equity statements include a balance attribute. This is important so that data users have some idea what type of element the extension element is. If it is in the balance sheet then a credit is a liability or equity and if it is a debit then it is clear it is some kind of asset, thus allowing reasonable classification.

Investment Schedule Cross Calc

This rule is intended to identify those cases where the company has misused elements in the investment schedule showing the difference in amortized cost and fair value. The rule checks that the investment schedule that shows the difference between amortized cost and fair value is calculated correctly.

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.

Inconsistent Accrued Interest Elements

The rule ensures that the correct elements are used in the investment schedule. Specifically it ensures that consistent elements are used for including and excluding accrued interest elements in the investment disclosure.

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.

Investment Schedule Cross Calc

This rule is intended to identify those cases where the company has misused elements in the investment schedule showing the difference in amortized cost and fair value. The rule checks that the investment schedule that shows the difference between amortized cost and fair value is calculated correctly.