Data Quality
DQC_0126
Public ReviewPublic Review Ended
Dec 31, 2021

FS Calculation Check with Non Dimensional Data

This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.


Data Quality
DQC_0129
Public ReviewPublic Review Ended
Dec 31, 2021

Dimensional Equivalents IFRS

This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions. In addition, this rule determines if the dimensional value should be the inverse of the same value represented as a line item.


Data Quality
DQC_0108
Approved
Jun 29, 2021

Fact Value Consistency Over Time

The rule identifies those facts that are only expected to grow over a reporting period. This rule is intended to identify those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. The rule also identifies any elements that cannot be negative but may increase or decrease over a measurement period. The rule excludes the following elements that meet this category, CapitalExpendituresIncurredButNotYetPaid and ConstructionInProgressExpendituresIncurredButNotYetPaid.


Data Quality
DQC_0110
Approved
Jun 29, 2021

Missing Business Acquisition Axis (Short Period)

This rule identifies where the company has reported the details of a specific acquisition but has not identified the actual acquisition. It also identifies those cases where the aggregate consideration transferred for the reporting period has not been reported using appropriate dates. This rule will flag errors for those cases where the company has not used the Business Acquisition Axis. The rule looks for those cases where the element BusinessCombinationConsiderationTransferred1 has been used with no dimensions but has been reported with a duration period less than the reporting period by 20 days.


Data Quality
DQC_0108
Public Review Ended
May 31, 2021

Fact Value Consistency Over Time

The rule identifies those facts that are only expected to grow over a reporting period. This rule is intended to identify those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. The rule also identifies any elements that cannot be negative but may increase or decrease over a measurement period. The rule excludes the following elements that meet this category, CapitalExpendituresIncurredButNotYetPaid and ConstructionInProgressExpendituresIncurredButNotYetPaid.


Data Quality
DQC_0110
Public Review Ended
May 31, 2021

Missing Business Acquisition Axis (Short Period)

This rule identifies where the company has reported the details of a specific acquisition but has not identified the actual acquisition. It also identifies those cases where the aggregate consideration transferred for the reporting period has not been reported using appropriate dates. This rule will flag errors for those cases where the company has not used the Business Acquisition Axis. The rule looks for those cases where the element BusinessCombinationConsiderationTransferred1 has been used with no dimensions but has been reported with a duration period less than the reporting period by 20 days.


Data Quality
DQC_0102
Approved
Dec 15, 2020

Element Values Are Equal (IFRS)

This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension.


Data Quality
DQC_0102
Public Review Ended
Dec 15, 2020

Element Values Are Equal (IFRS)

This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension.


Data Quality
DQC_0100
Approved
Nov 7, 2020

Invalid Consolidation Axis

This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.


Data Quality
DQC_100
Public Review Ended
Sep 17, 2020

Invalid Consolidation Axis

This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.



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