Rule ID: DQC_0104
Status: Final
Release date: January 20, 2021
Effective date: May 1, 2021
Certain axes in the IFRS taxonomy should only have certain members as shown in the IFRS taxonomy. This rule tests whether these axes have inappropriate members.
Certain axes can have custom or extended (i.e., company specific) members. This rule also tests whether only these axes have custom members and, therefore, limits the use of custom or extended members to those situations where they are appropriate because the member is unique to the filer.
The rule evaluates a company's extension taxonomy and instance document and flags an error when there is an inappropriate axis/member combination in the extension taxonomy even though there is no fact associated with the axis/member combination in the instance document.
This rule verifies compliance with DQC Guidance on Tagging Axis and Members Using the IFRS Taxonomy.
If certain axes have inappropriate standard members, consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical, e.g., reporting a type of currency as a member on a debt instrument axis.
If an axis has inappropriate custom or extended elements for members that are not unique to the filer, automated analysis is more difficult because the use of these members is not expected on the axis.
Consumers, in certain circumstances, can use a standard axis to understand the nature of extension members. For example, if a company reports the values of underlying individual securities comprising equity or fixed income securities but does not report a subtotal for fixed income or equity securities, the nature of individual securities represented as extensions would be understood because the extensions would be represented as a component of the standard elements for equity or fixed income securities. If the company uses a standard member that is not a type of investment security it is impossible to understand the nature of the extensions used for underlying individual securities.
Example rule message1
There are two message types associated with this rule. The first two messages report when there is a fact associated with the axis member combination and the third message is reported when no fact is associated with the axis and member combination.
The rule message associated with an inappropriate extended member on an axis associated with a fact is as follows:
The concept Revenue with a value of 15,531,000,000 is dimensionally qualified with the SegmentConsolidationItemsAxis and the unallowable member IntersegmentMember. The SegmentConsolidationItemsAxis should only be used with the following members: ifrs-full:EliminationOfIntersegmentAmountsMember, OtherNonSegmentMember, ifrs-full:UnallocatedAmountsMember, EliminationsAndReconcilingItemsMember, CorporateAndReconcilingItemsMember, OperatingSegmentsAndCorporateNonSegmentMember, OperatingSegmentsExcludingIntersegmentEliminationMember, OperatingSegmentsAndUnallocatedMember, GeographyEliminationsMember, ifrs-full:OperatingSegmentsMember, ifrs-full:MaterialReconcilingItemsMember, CorporateNonSegmentMember, CorporateReconcilingItemsAndEliminationsMember, CorporateAndEliminationsMember, ifrs-full:EntitysTotalForSegmentConsolidationItemsMember.
The properties of this us-gaap:Revenues fact are:
Period: 2016-01-01 to 2016-12-31
Dimensions: ifrs-full:SegmentConsolidationItemsAxis=pbr:IntersegmentMember
Unit: USDRule Element ID: 9554
Rule version: 14.0.0
The rule message associated with a member from the IFRS taxonomy used with an inappropriate axis is as follows:
The concept NonoperatingIncomeExpense1 with a value of 12,000,000 is dimensionally qualified with the SegmentConsolidationItemsAxis and the unallowable member InvestmentsAccountedForUsingEquityMethodMember. The SegmentConsolidationItemsAxis should only be used with the following members: CorporateAndReconcilingItemsMember, ifrs-full:UnallocatedAmountsMember, CorporateAndEliminationsMember, EliminationsAndReconcilingItemsMember, CorporateReconcilingItemsAndEliminationsMember, ifrs-full:EntitysTotalForSegmentConsolidationItemsMember, OtherNonSegmentMember, ifrs-full:EliminationOfIntersegmentAmountsMember, ifrs-full:MaterialReconcilingItemsMember, ifrs-full:OperatingSegmentsMember, CorporateNonSegmentMember, GeographyEliminationsMember, OperatingSegmentsExcludingIntersegmentEliminationMember, OperatingSegmentsAndCorporateNonSegmentMember, IntersubsegmentEliminationsMember, or ReportableSubsegmentsMember.
The properties of this us-gaap:PropertyPlantAndEquipmentGross fact are:
Period: 2017-01-01 to 2017-12-31
Dimensions: ifrs-full:SegmentConsolidationItemsAxis=ifrs-full:InvestmentsAccountedForUsingEquityMethodMember
Unit: USDRule Element ID: 9554
Rule version: 14.0.0
The rule message associated with an inappropriate axis member combination where there is no associated fact, is as follows:
The member, Euro [Member], is used on the axis, Currency [Axis] in the disclosure group "004120 - Disclosure - Debt Instruments (Details)". There are no facts associated with this member and axis. Extension members should not be used with the Currency [Axis].
Rule Element ID: 9554
Rule version: 14.0.0
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The rule template associated with an inappropriate extended member on an axis associated with a fact is as follows:
The concept {$fact1.concept.name.local-name} with a value of {$fact1} is dimensionally qualified with the SegmentConsolidationItemsAxis and the unallowable member {$member.local-name}. The SegmentConsolidationItemsAxis should only be used with the following members: {$allowed_members.join(', ')}.
The properties of the fact for {$fact1.concept.name.local-name} are:
Period: {$fact1.period} Dimensions: {$fact1.dimensions.join(', ','=')}
Unit: {$fact1.unit}
The rule template associated with a member from the IFRS taxonomy used with an inappropriate axis is as follows:
The concept {$fact1.concept.name.local-name} with a value of {$fact1} is dimensionally qualified with the SegmentConsolidationItemsAxis and the unallowable member {$member.local-name}. The SegmentConsolidationItemsAxis should only be used with the following members: {$allowed_members.join(', ')}. The properties of the fact for {$fact1.concept.name.local-name} are:
The properties of the fact for {$fact1.concept.name.local-name} are:
Period: {$fact1.period}
Dimensions: {$fact1.dimensions.join(', ','=')}
Unit: {$fact1.unit}
The rule message associated with an inappropriate axis member combination where there is no associated fact, is as follows:
The member {$member.local-name} is used on the axis SegmentConsolidationItemsAxis. The SegmentConsolidationItemsAxis should only be used with the following members: {$allowed_members.join(', ')}. There are no facts associated with this member and axis.
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule. See DQC_0104_ListOfAxes spreadsheet for rule element ids.
1: Presentation style of rule messages may differ among software implementations of the rules.
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