Rule ID: DQC_0155
Status: Final
Release date: July 6, 2023
Effective date: September 1, 2023
This rule checks that the exchange rate impact on the cash flow statement is calculated correctly. The rule determines the descendant elements of the cash flow concept CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect. The rule then checks that an Effect of Exchange rate element is included in the calculation of this element. The exchange rate elements are:
- EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations,
- EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
- EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations
The rule will not fire if there are no descendant elements. The rule will only fire where a value has been reported for an effect of the exchange rate element.
In many cases filers have used the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect when they should have used the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect. This element excludes the effect of the exchange rate. This rule will ensure that filers are selecting the Before exchange rate element when they should.
The filer has reported a value for the effect of exchange on cash and cash equivalents and has used the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect. However the fiing does not include a calculation showing the value of the impact of exchange rates flowing into this element. If the element represents the total before exchange rate adjustments then the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect should be used.
Rule Element ID: 10072
Rule version: 21.0.0
The Global Rule Logic document contains general guidelines for implementation of rules. The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter's value is to occur.
The filer has reported a value for the effect of exchange on cash and cash equivalents and has used the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect. However the fiing does not include a calculation showing the value of the impact of exchange rates flowing into this element. If the element represents the total before exchange rate adjustments then the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect should be used.
Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Element |
|---|---|
| DQC.US.0155.10072 | CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect |
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