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FS with No Associated Calculation

Rule ID: DQC_0099
Status: Final
Release date: October 7, 2020
Effective date: January 1, 2021

Rule function

This rule identifies where an element is defined in the presentation linkbase of the filing for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income if it is reported separately. If a monetary element appears in the statements we expect that a calculation is defined somewhere in the company filing. The rule checks if a calculation is defined in any role of the company extension, not just the calculations associated with the roles used to define the presentation linkbase for these 4 statements.

The rule includes exceptions for items in the presentation linkbase that would not have calculations. These are as follows:

Cash Flow

  • All descendants of the following elements on the Cash Flow are excluded:
    • SupplementalCashFlowInformationAbstract
    • SupplementalCashFlowElementsAbstract
    • OtherNoncashInvestingAndFinancingItemsAbstract
    • CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract
    • NoncashInvestingAndFinancingItemsAbstract
    • AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract
    • NonCashOperatingAndFinancingActivitiesAbstract (extension)
    • NonCashOperatingAndInvestingActivitiesAbstract (extension)
    • NoncashFinancingItemsAbstract (extension)
    • NoncashInvestingItemsAbstract (extension)
  • Instant Items that appear as opening and closing balances
  • EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
  • EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
  • EffectOfExchangeRateOnCash
  • EffectOfExchangeRateOnCashAndCashEquivalents
  • All non cash items identified in the US-GAAP taxonomy. These are calculated by taking all descendants of the following elements:
    • SupplementalCashFlowInformationAbstract
    • NoncashInvestingAndFinancingItemsAbstract
    • CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract

Income Statement

  • ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
  • ComprehensiveIncomeNetOfTax
  • AllocatedShareBasedCompensationExpense
  • NetIncomeLossAvailableToCommonStockholdersBasic
  • NetIncomeLossAvailableToCommonStockholdersDiluted
  • PremiumsWrittenGross
  • All descendants of the following elements on the Income Statement are excluded:
    • ShareBasedCompensationAllocationAndClassificationInFinancialStatementsAbstract
    • SupplementalIncomeStatementElementsAbstract
  • All monetary duration items appearing as descendants of the US-GAAP element IncreaseDecreaseInStockholdersEquityRollForward on the statement of shareholders equity are excluded from the rule.

Balance Sheet

  • CommitmentsAndContingencies

To identify the statements to check the rule looks at the role description and selects all roles that contain the string "- Statement -". The rule then excludes any roles that contain the following strings. This is a case insensitive match:

  • parenthetical
  • equity
  • deficit
  • stockholders
  • capital
  • investments
  • changes
  • shareholder
  • convertible
  • preferred
  • temporary equity
  • redeemable

The rule identifies all monetary items in the presentation linkbases for the 4 statements. It then gets all calculation relationships defined in the filing. It then identifies those calculation relationships that have a source and a target element that both appear in the list of presentation elements. These are added to a single set of calculation elements. The list of calculation elements is then subtracted from the set of presentation elements. The remainder are those elements that have no calculation defined. From this set the allowable exceptions are removed. The remainder are then reported as separate results for each statement. The rule will produce a separate error message for each of the statements and will list all the elements that do not have an associated calculation relationship.

Elements that do not report a fact value in the instance will still appear as an error.

Problem solved by the rule

The rule is intended to prevent filers filing face financial information without an associated calculation relationship. The calculation relationship is critical information that is used by consumers of financial data to understand the relationships between the disclosures made on the face of the financial statements. The inclusion of such calculations also helps to ensure that filers have used the correct signs on facts and have entered accurate values.

Example rule message

The following elements are in the presentation linkbase of 1001000 - Statement - Consolidated Income Statement but are not included in any calculation relationship in the filing.

us-gaap:NoninterestIncomeOtherOperatingIncome

All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing.

This rule will produce an error irrespective of a fact value being entered for the item(s) listed above.

The following only shows if it is a cash flow statement

If the item is an additional disclosure in the cash flow statement then make sure that is included as a child of SupplementalCashFlowInformationAbstract, CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract, NoncashInvestingAndFinancingItemsAbstract or the extension abstracts NonCashOperatingAndFinancingActivitiesAbstract or NonCashOperatingAndInvestingActivitiesAbstract.

Rule Element ID: 9533
Rule version: 13.0.0RC1

For Developers

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.

General message template

The following elements are in the presentation linkbase of {$presNetwork.role.description} but are not included in any calculation relationship in the filing.

{$presConceptNoCalculation.join(",")}

All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing.

This rule will produce an error irrespective of a fact value being entered for the item(s)listed above.

{$cash_flow_message}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID Elements
DQC.US.0099.9533 All

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