Rule specification for rule 102.

davidtauriello · May 9, 2022 · e43b887 · e43b887
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diff --git a/README.md b/README.md
@@ -12,7 +12,7 @@ The specification of the current ESEF DQR rules can be found below:
 | [DQC_IFRS_0092](docs/DQC_IFRS_0092/DQC_0092.md) | IFRS Non-Positive Items | 17 |
 | [DQC_IFRS_0093](docs/DQC_IFRS_0093/DQC_0093.md) | Durational Aggregation | 17 |
 | [DQC_IFRS_0101](docs/DQC_IFRS_0101/DQC_0101.md) | Misapplication of Concepts between Investing, Financing and Operating Activities | 17 |
-| [DQC_IFRS_0102](docs/DQC_IFRS_0102/DQC_0102.md) | Element Values Are Equal | 17 |
+| [DQC_IFRS_0102](docs/DQC_IFRS_0102/DQC_0102.md) | Fundamental Accounting Relationships| 17 |
 | [DQC_IFRS_0103](docs/DQC_IFRS_0103/DQC_0103.md) | Invalid Value for Percentage Items | 17 |
 | [DQC_IFRS_0104](docs/DQC_IFRS_0104/DQC_0104.md) | Axis with Inappropriate Members | 17 |
 | [DQC_IFRS_0105](docs/DQC_IFRS_0105/DQC_0105.md) | FS with No Associated Calculation | 17 |

diff --git a/docs/DQC_IFRS_0102/DQC_0102.md b/docs/DQC_IFRS_0102/DQC_0102.md
@@ -1,8 +1,10 @@
-# Element Values Are Equal  
+# Fundamental Accounting Relationships
 
 ## Rule function
 
-This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing.  For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension. The table below lists the defined calculations and the components that must be present for the rule to run. If a component is not required and the value is not present it is treated as having a value of zero.
+This rule tests reported facts for consistency with a number of fundamental accounting relationships, for example, Assets equals Liabilities plus Equity.  Where some components of a relationship are not reported directly, a value may be inferred by aggregating across a dimensional breakdown.
+
+The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension. The table below lists the defined calculations and the components that must be present for the rule to run. If a component is not required and the value is not present it is treated as having a value of zero.
 
 In evaluating equivalents, the values are assessed based on the lowest decimal value. For example, if a value of 3 million with decimals of -6 is compared to a value of 3,100,000 with decimals of -5 then the values will be considered to be equivalent as both values will be rounded to a million (decimals of -6).
 
@@ -16,6 +18,36 @@ The rule identifies the following issues in a filing:
 
 These issues are  a problem for consumption because the data will be extracted incorrectly for analysis.  
 
+## Rule specification
+
+The rule is applied to each row of the **rule element ID index** table below.
+
+Each row has one of the following **dimensional restrictions**:
+
+* **Default only** – the relationship is only checked for facts that have no non-defaulted taxonomy-defined dimension values.
+* **All Dimensions** — the relationship is checked for all facts.
+* **All Dimensions except X** — the relationship is checked for all facts that do not have a non-default value for the any of the specified dimensions.
+
+For a given relationship, an **eligible fact set** is a a set of facts which:
+
+* contains facts which are dimensionally aligned except for concept;
+* contains only facts for concepts in the "Concepts" column, and contains a fact for each concept that is not flagged as "optional";
+* meets the specified **dimensional restriction**; and
+* contains no nil-valued facts.
+
+For each **eligible fact set**, the reported value for the left hand side of the specified relationship MUST NOT differ from the value calculated for the right hand side of the relationship by more than the **specified tolerance**.  If the set does not contain a fact for an optional concept, its value is treated as zero.
+
+The **specified tolerance** is:
+
+```
+2 * 10^(-M)
+```
+
+Where **M** is the minimum (least precise) value of decimals for any fact in the set.  If the fact contains only facts with a decimals value of "infinity", or values of more than 5, then a default value of 5 is used for **M**.
+
+_Query: does a nil-valued optional fact count as "zero" or disable the check?_
+
+
 ### Example rule message<sup><a href="#1">1</a></sup> 
 Assets with a value of 340,000,000 is not equal to the total of Liabilities and Equity with a value of 350,000,000.  These values should be equal. 
 
@@ -39,6 +71,7 @@ ${Result_item.name}
 Rule version: ${ruleVersion}  
 
 ### Rule element ID index  
+
 The rule element id is used to identify unique elements or combinations of elements tested in the rule.  
 
 The required facts column indicates that the facts for these concepts must exist in the filing for the rule to execute.  If a component of the equation is missing and the concept is required to get a valid result the rule will not execute. If a concept is not required and is missing it will be treated as if it has a value of zero. For example to calculate Assets the value of Current Assets and Noncurrent Assets are both required to be present for the rule to execute.
@@ -49,15 +82,15 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>Relationship
    </td>
-   <td>Required Facts
+   <td>Concepts
    </td>
   </tr>
   <tr>
    <td>9539
    </td>
    <td>Assets = EquityAndLiabilities
 <p>
-<strong>Tolerance = 2, Default Only</strong>
+<strong>Default Only</strong>
    </td>
    <td>
 <ul>
@@ -74,7 +107,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>Assets = CurrentAssets + NoncurrentAssets
 <p>
-<strong>Tolerance = 2, All Dimensions except MaturityAxis and PastDueStatusAxis</strong>
+<strong>All Dimensions except MaturityAxis and PastDueStatusAxis</strong>
    </td>
    <td>
 <ul>
@@ -93,7 +126,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>Liabilities = CurrentLiabilities + NoncurrentLiabilities
 <p>
-<strong>Tolerance = 2, All Dimensions except MaturityAxis and PastDueStatusAxis</strong>
+<strong>All Dimensions except MaturityAxis and PastDueStatusAxis</strong>
    </td>
    <td>
 <ul>
@@ -114,7 +147,10 @@ The required facts column indicates that the facts for these concepts must exist
 <p>
  + NoncontrollingInterests
 <p>
-<strong>Tolerance = 2, Default Only</strong>
+<p>
+ + EquityAttributableToParticipatingPolicyholders 
+<p>
+<strong>Default Only</strong>
    </td>
    <td>
 <ul>
@@ -125,19 +161,16 @@ The required facts column indicates that the facts for these concepts must exist
 
 <li>NoncontrollingInterests
 </li>
+<li>(optional) EquityAttributableToParticipatingPolicyholders</li>
 </ul>
    </td>
   </tr>
-  <tr>
-   <td colspan="2" >If the extension element EquityAttributableToParticipatingPolicyholders is included in the filing it will be included in the calculation.  This is a non required fact.
-   </td>
-  </tr>
   <tr>
    <td>9543
    </td>
    <td>ComprehensiveIncome = ProfitLoss + OtherComprehensiveIncome
 <p>
-<strong>Tolerance = 2, All Dimensions except srt:ConsolidationItemsAxis</strong>
+<strong>All Dimensions except srt:ConsolidationItemsAxis</strong>
    </td>
    <td>
 <ul>
@@ -156,7 +189,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges = CashFlowsFromUsedInOperatingActivities + CashFlowsFromUsedInInvestingActivities + CashFlowsFromUsedInFinancingActivities
 <p>
-<strong>Tolerance = 2, All Dimensions</strong>
+<strong>All Dimensions</strong>
    </td>
    <td>
 <ul>
@@ -177,7 +210,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>CashFlowsFromUsedInFinancingActivities = CashFlowsFromUsedInFinancingActivitiesContinuingOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
 <p>
-<strong>Tolerance = 2, All Dimensions</strong>
+<strong>All Dimensions</strong>
    </td>
    <td>
 <ul>
@@ -196,7 +229,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>CashFlowsFromUsedInInvestingActivities = CashFlowsFromUsedInInvestingActivitiesContinuingOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
 <p>
-<strong>Tolerance = 2, All Dimensions</strong>
+<strong>All Dimensions</strong>
    </td>
    <td>
 <ul>
@@ -215,7 +248,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>CashFlowsFromUsedInOperatingActivities = CashFlowsFromUsedInOperatingActivitiesContinuingOperations + CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
 <p>
-<strong>Tolerance = 2, All Dimensions</strong>
+<strong>All Dimensions</strong>
    </td>
    <td>
 <ul>
@@ -234,7 +267,7 @@ The required facts column indicates that the facts for these concepts must exist
    </td>
    <td>IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations = CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
 <p>
-<strong>Tolerance = 2, All Dimensions</strong>
+<strong>All Dimensions</strong>
    </td>
    <td>
 <ul>

diff --git a/docs/README.md b/docs/README.md
@@ -1,3 +1,3 @@
 # ESEF Data Quality Rules & Guidance
 
-Please see the [rule index](../README.md).
+Please see the [rule index](../README.md) in the parent directory.