DataQualityCommittee#743 for XULE 23379

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2015_concepts.csv

@@ -4814,7 +4814,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2016_concepts.csv

@@ -4801,7 +4801,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2017_concepts.csv

@@ -4729,7 +4729,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2018_concepts.csv

@@ -4452,7 +4452,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2019_concepts.csv

@@ -4331,7 +4331,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2020_concepts.csv

@@ -4331,7 +4331,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2021_concepts.csv

@@ -4331,7 +4331,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2022_concepts.csv

@@ -4331,7 +4331,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/resources/DQC_US_0015/dqc_15_usgaap_2023_concepts.csv

@@ -4331,7 +4331,6 @@
 5564,DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsPolicyholderLiabilities
 5565,TemporaryEquityEliminationAsPartofReorganization
 5566,DepositsWithClearingOrganizationsAndOthersSecurities
-5567,DerivativeCostOfHedgeNetOfCashReceived
 5568,TemporaryEquitySharesSubscribedButUnissuedSubscriptionsReceivable
 5569,IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
 5570,CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldTransfersToLoansHeldForSale

dqc_us_rules/source/ifrs/2018/DQC_IFRS_0118.xule

@@ -137,11 +137,12 @@ for $cube in $statementCubes.sort
 
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/ifrs/2019/DQC_IFRS_0118.xule

@@ -139,11 +139,12 @@ for $cube in $statementCubes.sort
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ConsolidatedEntityAxisInCube = filter $dimObjects where $item == srt:ConsolidatedEntitiesAxis returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/ifrs/2020/DQC_IFRS_0118.xule

@@ -139,11 +139,12 @@ for $cube in $statementCubes.sort
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ConsolidatedEntityAxisInCube = filter $dimObjects where $item == srt:ConsolidatedEntitiesAxis returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed 
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/ifrs/2021/DQC_IFRS_0118.xule

@@ -139,11 +139,12 @@ for $cube in $statementCubes.sort
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ConsolidatedEntityAxisInCube = filter $dimObjects where $item == srt:ConsolidatedEntitiesAxis returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/ifrs/2022/DQC_IFRS_0118.xule

@@ -139,11 +139,12 @@ for $cube in $statementCubes.sort
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ConsolidatedEntityAxisInCube = filter $dimObjects where $item == srt:ConsolidatedEntitiesAxis returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item;
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/ifrs/2023/DQC_IFRS_0118.xule

@@ -139,11 +139,12 @@ for $cube in $statementCubes.sort
 					$LegalEntityAxisInCube = filter $dimObjects where $item.local-name == 'LegalEntityAxis'returns $item
 					$ConsolidatedEntityAxisInCube = filter $dimObjects where $item == srt:ConsolidatedEntitiesAxis returns $item
 					$ContinuingAndDiscontinuedOperationsInCube = filter $dimObjects where $item == ContinuingAndDiscontinuedOperationsAxis returns $item
+					$InvestmentAxisUsed = filter $dimObjects where $item == SignificantInvestmentsInAssociatesAxis returns $item
 
 					/** Dimension to check **/
 					/** Identify the axis that indicate their default values should not have a  calculation check
 					Add $ContinuingAndDiscontinuedOperationsInCube for those calc on the income statement that are always continuing ops.**/
-					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube
+					$AxisDefaultsNotToCheck = $MissingDefaultLabel + $MissingDefaults + $LegalEntityAxisInCube + $ConsolidatedEntityAxisInCube + $ContinuingAndDiscontinuedOperationsInCube + $InvestmentAxisUsed
 
 					/** Identify if the current iteration is a default by taking the table dimensions deducting the dimensions
 					of the fact and seeing if the resulting set intersects with the axis that are not checked.  If this is greater than zero

dqc_us_rules/source/lib/version.xule

@@ -9,7 +9,7 @@ DQC Rules
 
 /** Define the rule version **/
 
-constant $ruleVersion = '20.0.5'
+constant $ruleVersion = '20.0.6'
 
 /** Define Additional Attribute types that can be associated with a rule **/
 

dqc_us_rules/source/us/2018/DQC_0043.xule

@@ -141,19 +141,21 @@ for $IncomeItem in (($income_items) - set(DiscontinuedOperationGainLossOnDisposa
 				false
 			else
 				$signFlag = "negative"
+				$messageText = "The company has reported the concept " + $IncomeItem.local-name + " as part of the cash flow statement. This income item is being deducted from the value of operating cash flows in the calculation defined by the filer.  This implies that the resulting operating cash flow calculation excludes this income item from cash flow from operations.  If  " + $IncomeItem.local-name + " represents income from discontinued operations then the element NetCashProvidedByUsedInOperatingActivitiesContinuingOperations should be used as the total rather than the current total element of NetCashProvidedByUsedInOperatingActivities. If the item is an income item and is being deducted because the value is negative then consider changing the sign and weight of the element."
 				effective_weight_is_negative($Operating, $IncomeItem)
 		else
 			$discOPs = set(DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax, IncomeLossFromDiscontinuedOperationsNetOfTax,
 					IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest,
 					IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity)
 			if $IncomeItem in $discOPs
 					$signFlag = "positive"
+					$messageText = "The company has reported the concept " + $IncomeItem.local-name + " as part of the cash flow statement. This income item is being added to the value of operating cash flows in the calculation defined by the filer.  This implies that the resulting operating cash flow calculation includes this income item in cash flow from operations.  If  " + $IncomeItem.local-name + " represents income from discontinued operations then the element NetCashProvidedByUsedInOperatingActivities should be used as the total rather than the current total element of  NetCashProvidedByUsedInOperatingActivitiesContinuingOperations."
 					effective_weight_is_positive($Operating, $IncomeItem)
 			else
 				false
 
 message
-"The company has reported the concept {$IncomeItem} as a {$signFlag} weight descendant of Operating cash flows in the calculation linkbase of the filing.  This element must make a {$signFlag} cash contribution to operating cash flows when the element {$Operating} is used.
+"{$messageText}
 
 Rule Element Id:{$ruleId}
 Rule version: {$ruleVersion}"

dqc_us_rules/source/us/2018/DQC_0060.xule

@@ -66,9 +66,30 @@ assert US.0060.7497 satisfied
 
 $rule_id = (rule-name().split('.'))[rule-name().split('.').length];
 
+/** The discOpsMaterialityFlag is added to address those cases where the value has used cashflow from continuing ops, but the filer has no disc ops from cash flow
+ because it is immaterial. We asses this situation if the filer reported discontinued operations from income and the value of this is less than 5% of 
+ cash flow from continuing ops. If the filer has used continuing ops by mistake  this will get picked up if they have no Disc ops income and if disc ops 
+ income is more than 5% of cash flow from continuing ops. **/
+
+$discOpsValue = (list([nonils @concept in $DISCONTINUED_INCOME_ITEMS]))
+$continuingOpsValue =  list([@concept = NetCashProvidedByUsedInOperatingActivitiesContinuingOperations])
+$MaxValueOfDiscOps = if $discOpsValue.length > 0
+        max($discOpsValue)
+    else
+        if $continuingOpsValue.length > 0
+            max($continuingOpsValue)
+        else
+            skip
+
+$discOpsMaterialityFlag = if  (abs($MaxValueOfDiscOps)  >  abs(max($continuingOpsValue)) *  0.05)
+                                true
+                          else
+                                false              
+
 count(list([@NetCashProvidedByUsedInOperatingActivities])) == 0 and 
 count(list([@NetCashProvidedByUsedInOperatingActivitiesContinuingOperations]#fact1))!= 0 and  
-count(list([@CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations]))== 0 
+count(list([@CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations]))== 0  and
+$discOpsMaterialityFlag
 
 message
 "This rule reflects updated guidance from the Data Quality Committee which contradicts with historical rules. This is a change based on the changes in the cashflow ASU published by FASB.

dqc_us_rules/source/us/2018/constant.xule

@@ -164,6 +164,10 @@ constant $income_items = set(ProfitLoss,
 					DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax
 					)
 
+constant $DISCONTINUED_INCOME_ITEMS = set(IncomeLossFromDiscontinuedOperationsNetOfTax,
+					IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest,
+					IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity)
+
 constant $MONETARY_NON_NEGS = filter $non_neg_items.keys where taxonomy().concept($item).is-monetary returns taxonomy().concept($item)
 
 constant $BANKING_MEASURES_BETWEEN_ZERO_AND_ONE = navigate parent-child descendants from list(RiskBasedRatiosAbstract, LeverageRatiosAbstract) taxonomy $us-gaap where $relationship.target.data-type.name == xbrli:pureItemType returns set (target-name)