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* Updated rule 1 to exclude exchanges as entities allowed on ownership axis. * Fixed rule 191 to select concepts in a list Was an = sign which failed * Update DQC_0190.xule Updated rule 190 to fix xule error where all us-gaap elements were considered EBP elements. * Added new constants to allow server to pre cache TAXONOMY_DEFAULTS NONALLOWED_ROOT_ELEMENTS_CASHFLOW NETWORK_730000_TARGET_NON_ABSTRACT_QNAMES ASU201517_TRANSITION_ELEMENTS FINANCIAL_DATA_EQUITY_METHOD_INVESTMENTS * Fixed base taxonomy for space after = * Updated constants fro 2023 taxonomy * Recompile ruleset .zip files as approved Python 3.12.4 || Arelle 2.30.21 || XULE 30024 for v25.0.0 * Update resources.xule * Update non-neg test cases v25 - dqc_0015 and dqc_0080 * Update test cases v25 * Update .travis.yml for v25 * Update DQC_0170.md - Remove 20-F from Rule Submission Form (code change May 7 - 77af553) * Update DQC_0170.md - Remove 20-F from Rule Submission Form (code change May 7 - 77af553) * Updated rule 187 to account for nested structure * Updated rule 0135 to fix derivative liability issue. * Fixed rule error which has two DQC * Fix typo dqc_0187 * Recompile ruleset .zip files as approved Python 3.12.4 || Arelle 2.30.21 || XULE 30024 for v25.0.0 * Update .travis.yml & re-run dqc_0187 unit test * Update rule submission forms for approved v25 * Update DQC.US.0192.10620_BGSF_US-2023.xml --------- Co-authored-by: campbellpryde
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# Employee Benefit Reporting | ||
Rule ID: DQC_0190 | ||
Status: Final | ||
Release date: September 25, 2024 | ||
Effective date: November 30, 2024 | ||
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## Rule Function | ||
This rule contains a number of checks to ensure that the form 11-K (EBP) is completed in compliance with the FASB implementation guide. The rule checks for the following | ||
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* The first check (10600) ensures that non EBP filings such as a s a 10-K or 10-Q do not use concepts defined in the EBP taxonomy. | ||
* The second check (10601) determines if the filer has used the concepts EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue or EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairValue has been used in the hypercube ‘Employee Benefit Plan, Master Trust \[Table\]’. This concept should not be used in this table and should be replaced with EmployeeBenefitPlanInvestmentFairValue. | ||
* The third check (10602) looks at each of the following hypercubes: | ||
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* us-gaap-ebp:EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanInvestmentFairValueAndNavTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanNonparticipantDirectedInvestmentTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanScheduleOfAllocationAssetAndLiabilityTable | ||
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The rule then determines if the concept EmployeeBenefitPlanInvestmentFairValue has been used to report a fact in the hypercube. If it has and the concepts us-gaap-ebp:EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairValue or us-gaap-ebp:EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue have not been used to report a fact value in the same hypercube, then an error message is produced | ||
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* The fourth check (10603) looks at each of the following hypercubes: | ||
* us-gaap-ebp:EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanInvestmentFairValueAndNavTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanNonparticipantDirectedInvestmentTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanScheduleOfAllocationAssetAndLiabilityTable | ||
The rule then determines if the concept EmployeeBenefitPlanInvestmentContractValue has been used to report a fact in the hypercube. If it has and the concepts us-gaap-ebp:EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue or us-gaap-ebp:EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustContractValue have not been used to report a fact value in the same hypercube, then an error message is produced | ||
* The fifth check (10604) looks at each of the following hypercubes: | ||
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* us-gaap-ebp:EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable, | ||
* us-gaap-ebp:EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable | ||
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The rule then determines the axis EmployeeBenefitPlanNonconsolidatedMasterTrustAndPlanInterestInMasterTrustAxis has been used on the hypercube to report a fact. If it has an error is produced, as this axis should not be added to these 2 hypercubes. | ||
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* The sixth check (10605) determines if the filer has reported a value for for the concept EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairAndContractValue in the filing, and has not reported a value for either EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairValue or EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustContractValue. One of these values should be reported if EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairAndContractValue is reported. | ||
* The seventh check (10606) determines if the filer has reported a value for the concept EmployeeBenefitPlanInvestmentFairAndContractValue in the filing, and has not reported a value for either EmployeeBenefitPlanInvestmentFairValue or EmployeeBenefitPlanInvestmentContractValue. One of these values should be reported if EmployeeBenefitPlanInvestmentFairAndContractValue is reported. | ||
* The eighth check (10607) determines if the filer has reported a fact value using any of the following concepts: | ||
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* EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairValue, | ||
* EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustContractValue, | ||
* EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairAndContractValue, | ||
* EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue, | ||
* EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue, | ||
* EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue, | ||
* EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForChangeInPlanInterestInMasterTrust | ||
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with the axis EmployeeBenefitPlanNonconsolidatedMasterTrustAndPlanInterestInMasterTrustAxis. If they have then an error message is produced. | ||
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* The ninth check (10612) determines if the filer has reported a value for a concept in the filing using the InvestmentIdentifierAxis and one or more additional axis. When using the InvestmentIdentifierAxis with a fact the only additional axis allowed is the LegalEntityAxis. | ||
* The tenth check (10613) determines if the filer has reported a value for a concept in the filing, with the axis EmployeeBenefitPlanAllocationStatusAxis and memberEmployeeBenefitPlanUnallocatedMember and the axis EmployeeBenefitPlanParticipantDirectedStatusAxis with the member EmployeeBenefitPlanParticipantDirectedMember. These two axis should not be used together on a fact with these members. See FASB EBP guidance example 6a/Note 2b. | ||
* The eleventh check (10616) determines if all facts reported in the instance include the LegalEntityAxis. | ||
* The twelfth check (10617) determines if all members on the LegalEntityAxis are in the format EBP11-1111111-011Member. | ||
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## Problem Solved by the Rule | ||
The rule is intended to ensure that the filing follows the implementation guidance defined by the FASB for filing the form 11-K. | ||
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## For Developers | ||
The [Global Rule Logic](https://xbrl.us/dqc_0001) document contains general guidelines for implementation of rules. | ||
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The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur. | ||
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## Rule element ID index | ||
The rule element id is used to identify unique elements or combinations of elements tested in the rule. | ||
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|Rule Element ID|Element| | ||
|--- |--- | | ||
| DQC.US.0190.10600 |Various| | ||
| DQC.US.0190.10601 |EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue, EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairValue| | ||
| DQC.US.0190.10602 |EmployeeBenefitPlanInvestmentFairValue| | ||
| DQC.US.0190.10603 |EmployeeBenefitPlanInvestmentContractValue| | ||
| DQC.US.0190.10604 |EmployeeBenefitPlanNonconsolidatedMasterTrustAndPlanInterestInMasterTrustAxis| | ||
| DQC.US.0190.10605 |EmployeeBenefitPlanInvestmentPlanInterestInMasterTrustFairAndContractValue| | ||
| DQC.US.0190.10606 |EmployeeBenefitPlanInvestmentFairAndContractValue| | ||
| DQC.US.0190.10607 |EmployeeBenefitPlanNonconsolidatedMasterTrustAndPlanInterestInMasterTrustAxis| | ||
| DQC.US.0190.10612 |InvestmentIdentifierAxis| | ||
| DQC.US.0190.10613 |EmployeeBenefitPlanAllocationStatusAxis| | ||
| DQC.US.0190.10616 |LegalEntityAxis| | ||
| DQC.US.0190.10617 |LegalEntityAxis| | ||
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© Copyright 2016 - 2024 XBRL US, Inc. All rights reserved. | ||
See [License](https://xbrl.us/dqc-license) for license information. | ||
See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice. |
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# Proxy - PEO Concepts Recorded with NEO Member | ||
Rule ID: DQC_0191 | ||
Status: Final | ||
Release date: September 25, 2024 | ||
Effective date: November 30, 2024 | ||
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## Rule Function | ||
This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember | ||
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## Problem Solved by the Rule | ||
The rule is intended to identify where a filer has used the incorrect elements with the Non Peo Member. | ||
## Rule Message | ||
### Example rule message | ||
The filing uses an NEO member with a PEO element. The element PeoTotalCompAmt is reported with a value of 200 and a member of NonPeoNeoMember. Update either the element name or the member to PeoMember. | ||
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The properties of this fact are: | ||
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Period: 2024-01-01 to 2024-03-31 | ||
Dimensions: ecd:ExecutiveCategoryAxis = ecd:NonPeoNeoMember | ||
Unit: USD | ||
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Rule Element ID: 10618 | ||
Rule version: 25.00 | ||
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## Rule element ID index | ||
The rule element id is used to identify unique elements or combinations of elements tested in the rule. | ||
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|Rule Element ID|Element| | ||
|--- |--- | | ||
| DQC.US.0191.10618 |ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt| | ||
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© Copyright 2016 - 2024 XBRL US, Inc. All rights reserved. | ||
See [License](https://xbrl.us/dqc-license) for license information. | ||
See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice. |
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# Balance Sheet Numerical Scaling | ||
Rule ID: DQC_0192 | ||
Status: Final | ||
Release date: September 25, 2024 | ||
Effective date: November 30, 2024 | ||
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## Rule Function | ||
This rule checks if the scale used on monetary amounts reported on the balance sheet is correct. The rule identifies filings that are either Large Accelerated Filers or Accelerated Filers and checks if no value in the balance sheet exceeds 1,000,000. If no value exceeds 1,000,000 then an error is reported. | ||
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## Problem Solved by the Rule | ||
The rule is intended to identify where a filer has used an incorrect scale for the entire filing. | ||
## Rule Message | ||
### Example rule message | ||
The filer is a Large Accelerated Filer or an Accelerated filer, based on the value provided for EntityFilerCategory. The balance sheet of the filing does not contain a single value that is greater than 1 million USD. The largest value reported on the balance sheet is for Assets with a a value of 123,000 for the period 2024-12-31. The inline scale used for this value is 3. | ||
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Please review the filing to ensure that the appropriate scale has been included for the values used in the balance sheet and remainder of the filing. | ||
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The properties of this fact are: | ||
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Concept: Assets | ||
Period: 2024-12-31 | ||
Unit: USD | ||
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Rule Element ID: 10620 | ||
Rule version: 25.00 | ||
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## Rule element ID index | ||
The rule element id is used to identify unique elements or combinations of elements tested in the rule. | ||
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|Rule Element ID|Element| | ||
|--- |--- | | ||
| DQC.US.0192.10620 |Various| | ||
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© Copyright 2016 - 2024 XBRL US, Inc. All rights reserved. | ||
See [License](https://xbrl.us/dqc-license) for license information. | ||
See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice. |
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