Rule ID: DQC_0174
StatusStatus: Final
Release date: October 5, 2023
Effective date: December 1, 2023
This rule identifies where filers have reported a negative value for the concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1. This value however can be negative if the negative value does not exceed the values of FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment or FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest.
The rule identifies where the value is negative but does not produce false positives where in some cases the value can be netted against the collectively evaluated for impairment element.
The concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedFor Impairment1 has a value of -100,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1 fact are:
Period: 2023-01-01
Dimensions:
Unit: USD
Rule Element ID: 10104
Rule version: 22.0.0RC1
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The concept {$individualLoss.concept} has a value of {$individualLoss} which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this {$individualLoss.concept} fact are:
Period: {$individualLoss.period}
Dimensions: {$individualLoss.dimensions.join(', ','=')}
Unit: {$individualLoss.unit}
Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Element |
|---|---|
| DQC.US.0174.10115 | Transition Elements |
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