Rule spec for rule 0101

docs/DQC_IFRS_0101/DQC_0101.md

@@ -1,12 +1,35 @@
 # Misapplication of Concepts between Investing, Financing and Operating Activities
 
-## Rule function  
-The rule identifies inappropriate calculation descendants of investing, financing or operating items in the company's extension filing for the statement of cash flows. This rule identifies the calculation children of investing, financing or operating elements in the calculation linkbase of the IFRS taxonomy and compares the set of elements to the calculation children used in the company's extension calculation linkbase. The rule creates a set of elements from the IFRS taxonomy (under each category) and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. This rule compares the sets listed in the index below.  
-
+## Rule description  
+
+This rule identifies where IFRS concepts have been misapplied between the Investing, Financing and Operating Activities sections of the Statement of Cash Flows.  This is done by comparing the calculation for specified elements in the _extension taxonomy_ with that of the _base taxonomy_, and detecting where concepts are contributing to the wrong total.
+
 ## Problem solved by the rule
 This rule identifies where investing, financing or operating items have been mischaracterized in the calculation linkbase for the cash flow statement. This rule identifies where filers may have used the incorrect element in the cash flow statement.
 
+## Rule Specification
+
+This rule compares the calculation descendents of an **extension statement concept** with the calculation descendents of a **base statement concept** and the presentation descendents of a **base note concept**, as described below.  
+
+The rule is applied to the following four combinations of **extension statement concept**, **base statement concept** and **base note concept**:
+
+| Extension statement concept | Base statement concept | Base note concept | 
+| --------------------------- | ---------------------- | ----------------- |
+| `CashFlowsFromUsedInInvestingActivities` | `CashFlowsFromUsedInOperatingActivities` | `CashFlowsFromUsedInOperatingActivitiesAbstract` | 
+| `CashFlowsFromUsedInInvestingActivities` | `CashFlowsFromUsedInFinancingActivities` | `CashFlowsFromUsedInFinancingActivitiesAbstract` | 
+| `CashFlowsFromUsedInFinancingActivities` | `CashFlowsFromUsedInInvestingActivities` | `CashFlowsFromUsedInInvestingActivitiesAbstract` | 
+| `CashFlowsFromUsedInFinancingActivities` | `CashFlowsFromUsedInOperatingActivities` | `CashFlowsFromUsedInOperatingActivitiesAbstract` | 
+
+For each combination let:
+
+* **extension concepts** be the set of targets of summation-item relationships descended from the **extension statement concept**;
+* **base statement concepts** be the set of targets of summation-item relationships descended from the **base statement concept**; and
+* **base note concepts** be the set of targets of parent-child relationships descended from the **base note concept**.
+
+Concepts in **extension concepts** MUST NOT be in either **base statement concepts** or **base note concepts**.
+
 ### Example rule message
+
 The concept ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities appears in the financing cashflows of the company's cash flow statement. ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities is an investing item and it is expected that this item would only appear in the cash flow generated from investing activities. Please review the calculations defined for the cash flow statement to determine that the correct element has been used for this item. 
 
 Rule Element ID: 9537