Rule ID: DQC_0115
Status: Final
Release date: June 29, 2021
Effective date: September 1, 2021
This rule flags an error for those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. This rule only applies to those facts that are expected to get larger over a reporting period. The rule identifies those facts that are only expected to grow over a reporting period. This is based on the list of items that cannot be negative. Of these, the rule only identifies those concepts that are monetary and have a period of a duration. Elements representing aggregation over periods are also excluded, by excluding any elements containing the strings "average", "maximum" and "minimum" are excluded.
The rule also takes into account decimal values when comparing values between shorter and longer periods.
This rule ensures that filers consistently use the same element across durations of time. In many cases an element may be used in one location of the filing, but get repurposed in another section of the filing. The element's meaning should be consistent across the entire filing. In the case of monolithic elements (Elements with values that only increase) the value for a shorter period should be less than the value for a longer period. This rule identifies where this is not the case.
The concept ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares with a period duration starting on 2020-09-14 and ending on 2020-09-16 or 2 days with a reported value of 389,300,000 has a value greater than the value of the same element with a longer or equivalent period duration that starts on 2019-12-31 and ends on 2020-09-30 with a value of 88,600,000.
The value 389,300,000 for the period of 2 days should be less or the same as the value 88,600,000 with a duration of 274 days assuming that the concept ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares cannot have a negative value.
The properties of this ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares fact are:
Period: 2020-09-15 to 2020-09-16 Dimensions: Unit: EUR
Rule Element ID: 9565 Rule version: 15.0.0RC1
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The concept {$fact1.concept.name} with a period duration starting on {$fact1.period.start} and ending on {$fact1.period.end} or {$fact1.period.days} days with a reported value of {$fact1} has a value greater than the value of the same element with a longer or equivalent period duration that starts on {$large.period.start} and ends on {$large.period.end} with a value of {$large}.
The value {$fact1} for the period of {$fact1.period.days} days should be less or the same as the value {$large} with a duration of {$large.period.days} days assuming that the concept {$fact1.concept.name} cannot have a negative value.
The properties of this {$fact1.concept.name} fact are:
Period: {$fact1.period} Dimensions: {$fact1.dimensions.join(', ','=')} Unit: {$fact1.unit}\n
Rule Element ID: {$rule_id} Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Elements |
|---|---|
| DQC.IFRS.0115.9565 | Non-negative elements |
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