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Investment Schedule - Financial Instrument Axis

Rule ID: DQC_0134 Status: Final
Release date: June 29, 2022
Effective date: September 1, 2022

Rule function

The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions:

  • AvailableForSaleDebtSecuritiesAmortizedCostBasis
  • DebtSecuritiesAvailableForSaleAmortizedCostCurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostNoncurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLoss,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLossCurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLossNoncurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLoss,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossCurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossNoncurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLoss,
  • DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLossCurrent,
  • DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLossNoncurrent,
  • AvailableForSaleSecuritiesDebtSecurities,
  • AvailableForSaleSecuritiesDebtSecuritiesCurrent,
  • AvailableForSaleSecuritiesDebtSecuritiesNoncurrent,
  • DebtSecuritiesAvailableForSaleExcludingAccruedInterest,
  • DebtSecuritiesAvailableForSaleExcludingAccruedInterestCurrent,
  • DebtSecuritiesAvailableForSaleExcludingAccruedInterestNoncurrent
    The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities” on the FASB website at https://www.fasb.org/debtsecurities_2019.

This guidance recommends that the investment schedule security types use the axis FinancialInstrumentAxis. The rule identifies where the element AvailableForSaleDebtSecuritiesAmortizedCostBasis is used with the following axis:

  • CashAndCashEquivalentsAxis
  • RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis
  • InvestmentTypeAxis These axes are commonly used with AvailableForSaleDebtSecuritiesAmortizedCostBasis rather than the Axis FinancialInstrumentAxis. If the filer uses one of these axes the rule will file an error.

Example rule message

The filer has reported a value for the element us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis with a value of 89,738,000 using the axis InvestmentTypeAxis. The axis listed must not be used when reporting a value for us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis. The filer should use the axis FinancialInstrumentAxis instead of this axis.

Please refer to the FASB implementation guide on Financial Instruments Debt Securities on the FASB website at https://www.fasb.org/debtsecurities_2019.

The properties of this us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis fact are:
Period: 2021-12-31
Dimensions: us-gaap:InvestmentTypeAxis=us-gaap:MoneyMarketFundsMember, us-gaap:FairValueByMeasurementFrequencyAxis=us-gaap:FairValueMeasurementsRecurringMember, us-gaap:FairValueByFairValueHierarchyLevelAxis=us-gaap:FairValueInputsLevel1Member
Unit: USD

Rule Element ID: 9834
Rule version: 18.0.0RC1

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 filer has reported a value for the element {$ComponentAmount.concept.name} with a value of {$ComponentAmount} using the axis {$InvalidDimensions.join(',')}. The axis listed must not be used when reporting a value for {$ComponentAmount.concept.name}. The filer should use the axis FinancialInstrumentAxis instead of this axis. {if $FinancialInstrumentAxisFlag "The fact only requires the axis FinancialInstrumentAxis and should not contain the additional axis " + $InvalidDimensions.join(',') + ". If there is a subtotal the members on the FinancialInstrumentAxis should be organized in a hierarchy to reflect the breakdown of financial instruments. else ""}

Please refer to the FASB implementation guide on Financial Instruments Debt Securities on the FASB website at https://www.fasb.org/debtsecurities_2019.

The properties of this {$ComponentAmount.concept.name} fact are:
Period: {$ComponentAmount.period}

Dimensions: {$ComponentAmount.dimensions.join(', ','=')}
Unit: {$ComponentAmount.unit}

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.0134.9834 AvailableForSaleDebtSecuritiesAmortizedCostBasis, DebtSecuritiesAvailableForSaleAmortizedCostCurrent, DebtSecuritiesAvailableForSaleAmortizedCostNoncurrent, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLoss, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLossCurrent, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestBeforeAllowanceForCreditLossNoncurrent, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLoss, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossCurrent, DebtSecuritiesAvailableForSaleAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossNoncurrent, DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLoss, DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLossCurrent, DebtSecuritiesAvailableForSaleAmortizedCostAfterAllowanceForCreditLossNoncurrent, AvailableForSaleSecuritiesDebtSecurities, AvailableForSaleSecuritiesDebtSecuritiesCurrent, AvailableForSaleSecuritiesDebtSecuritiesNoncurrent, DebtSecuritiesAvailableForSaleExcludingAccruedInterest, DebtSecuritiesAvailableForSaleExcludingAccruedInterestCurrent, DebtSecuritiesAvailableForSaleExcludingAccruedInterestNoncurrent

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