Rule ID: DQC_0184
Status: Final
Release date: June 27, 2024
Effective date: August 31, 2024
This rule checks the consistency of signage used in the Statement of Other Comprehensive Income. It is expected that the Net OCI item will have the same sign as the tax OCI item and the Before tax OCI item.
The rule identifies the before Tax| tax and after tax items within the OCI section for the various components such as Unrealized Holding Gain Loss On Securities, and Transfers From Held To Maturity To Available For Sale Securities. The rule checks that the signs of all three are consistent. If they are not it then checks if the before tax amount less the tax amount is equal to the net amount. If they do not match then an error is produced.
The rule is intended to ensure that the OCI elements have been reported with the correct signage.
The following elements have the following values. All of these values should have the same sign of either negative or positive: us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax has a value of 1,800,000 us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeTax has a value of 2,400,000 us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansTax has a value of -600,000
All 3 of these elements should have the same signs
The properties of this us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax fact are:
Period: 2020-01-01 to 2020-12-31
Dimensions:
Rule Element ID: 10163
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Element |
|---|---|
| DQC.US.0184.10163 | OCI Items identifiable from the calculation linkbase |
| DQC.US.0184.10164 | OCI Items specifically identified below |
| OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax | |
| OtherComprehensiveIncomeLossTransfersFromHeldToMaturityToAvailableForSaleSecuritiesNetOfTax | |
| OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax | |
| OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForWritedownOfSecuritiesNetOfTax | |
| OtherComprehensiveIncomeLossReclassificationAdjustmentFromAociForInvestmentTransferredFromAvailableForSaleToEquityMethodAfterTax | |
| OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossAfterTax | |
| OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax | |
| OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax | |
| OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax | |
| OtherComprehensiveIncomeLossDerivativeExcludedComponentIncreaseDecreaseAdjustmentsAfterTax | |
| OtherComprehensiveIncomeLossDerivativeExcludedComponentIncreaseDecreaseAdjustmentsAfterTax | |
| OtherComprehensiveIncomeLossFinancialLiabilityFairValueOptionReclassificationAdjustmentFromAociForDerecognitionAfterTax | |
| OtherComprehensiveIncomeLossFinancialLiabilityFairValueOptionReclassificationAdjustmentFromAociForDerecognitionAfterTax | |
| OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax | |
| OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax | |
| OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax | |
| OtherComprehensiveIncomeLossFinalizationOfPensionAndNonPensionPostretirementPlanValuationNetOfTax | |
| OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetTransitionAssetObligationNetOfTax | |
| OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax | |
| OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax |
© Copyright 2016 - 2024 XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.