Update DQC_0135.md

docs/DQC_US_0135/DQC_0135.md

@@ -20,7 +20,24 @@ If the amount reported in the notes has calculation ancestors defined in the not
 
 If the ancestor elements do not appear in the calculation comprising a face financial item, the rule checks if any of these ancestor items have an extensible enumeration associated with them. If they do then the rule will not run.
 
-Finally the rule checks that if the amount reported is a pension cost element and the aggregate pension extensible enumeration is reported then the rule will not run. This is the element DefinedBenefitPlanNetPeriodicBenefitCostCreditExcludingServiceCostStatementOfIncomeOrComprehensiveIncomeExtensibleList. In relation to pensions if the element NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent appears on the financial statements then the pension cost elements in the notes will not be checked for the existence of the extensible item. The pension cost items not to check is determined by using the calculation descendants of NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent defined in the US-GAAP taxonomy.
+The rule checks that if the amount reported is a pension cost element and the aggregate pension extensible enumeration is reported then the rule will not run. This is the element DefinedBenefitPlanNetPeriodicBenefitCostCreditExcludingServiceCostStatementOfIncomeOrComprehensiveIncomeExtensibleList. In relation to pensions if the element NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent appears on the financial statements then the pension cost elements in the notes will not be checked for the existence of the extensible item. The pension cost items not to check is determined by using the calculation descendants of NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent defined in the US-GAAP taxonomy.
+
+The rule will exclude from the check values that are broken down by the following dimensions. This is to avoid requiring companies to report where the detailed breakdown of certain items appears in the financial statements. These axis are:
+
+  - FairValueByAssetClassAxis
+  - FairValueByLiabilityClassAxis
+  - FinancialInstrumentAxis
+  - RetirementPlanNameAxis 
+  - RetirementPlanTypeAxis
+  - DerivativeInstrumentRiskAxis
+  - DerivativeInstrumentsGainLossByHedgingRelationshipAxis 
+  - HedgingDesignationAxis
+
+In addition any facts with the following members are not required to have an extensible enumeration:
+  - FairValueInputsLevel2Member
+  - FairValueInputsLevel1Member
+  - FairValueMeasuredAtNetAssetValuePerShareMember
+  - FairValueInputsLevel12And3Member
 
 After the above steps are performed and there is no relationship between the element reported and where it appears in the financial statements then an error is reported.