Data Quality Committee Rules & Guidance

Approved rules listed below will increment with each major release in which they are functionally revised. Rules for which the scope of coverage changes (ie. DQC_0015, Negative Values) will not be incremented. To review human-readable versions of the validations in this release, click any of the files linked in the "Number" column below. Changes for any of these files is available through the 'blame' option on GitHub for the corresponding release.

Number	Short name	Status	Rule version (see Versioning)
DQC_US_0001	Axis with inappropriate members	Approved	11
DQC_US_0004	Element values are equal	Approved	9
DQC_US_0005	Context dates after period end date	Approved	6
DQC_US_0006	DEI and block tag date contexts	Approved for IFRS & US GAAP	9
DQC_US_0008	Reversed calculation	Approved for IFRS & US GAAP	6
DQC_US_0009	Element A must be less than or equal to element B	Approved	6
DQC_US_0011	Dimensional equivalents	Approved	9
DQC_US_0013	Negative values with dependence	Approved	6
DQC_US_0014	Negative values with no dimensions	Approved	7
DQC_US_0015	Negative values	Approved	9
DQC_US_0018	Deprecated element is used in the filing	Approved	6
DQC_US_0033	Document period end date context	Approved for IFRS & US GAAP	6
DQC_US_0036	Document period end date context/fact value check	Approved for IFRS & US GAAP	6
DQC_US_0041	Axis with a default member that differs from the US GAAP Taxonomy	Approved for IFRS & US GAAP	6
DQC_US_0043	Incorrect Calculation Weights in Operating Cash Flows	Approved	6
DQC_US_0044	Accrual Items used in Investing/Financing Cash flow Reconciliation	Approved	6
DQC_US_0045	Movement of Concepts between Calculation Trees	Approved	6
DQC_US_0046	Inappropriate Calculation Descendant	Approved	9
DQC_US_0047	Calculation Descendants with No Balance Type	Approved	6
DQC_US_0048	Required Calculation Parent Element in the Cash Flow Statement	Approved	9
DQC_US_0049	Single Calculation Tree for Change in Cash Flows	Approved	6
DQC_US_0051	Before Tax Items	Approved	6
DQC_US_0052	Member Values	Approved	6
DQC_US_0053	Excluded Members from an Axis	Approved	6
DQC_US_0054	Excluded Dimensions from a Table	Approved	6
DQC_US_0055	Required Member on An Axis	Approved	6
DQC_US_0057	Cash Flow Opening and Closing Balances	Approved	6
DQC_US_0060	Element Dependence for Specific Elements	Approved	6
DQC_US_0061	Cash Flow Continuing Operations Elements not Used	Approved	6
DQC_US_0062	No Fact Value for Change in Cash	Approved	6
DQC_US_0065	Interest Paid Net (Operating) Not on Cash Flow	Approved	6
DQC_US_0067	Mutually Exclusive Elements	Approved	7
DQC_US_0068	Geographical Axis Used with Pension Line Items	Approved	7
DQC_US_0069	Plan Asset Categories Component Members	Approved	7
DQC_US_0070	Plan Asset Dimensional Aggregation	Approved	7
DQC_US_0071	Revenue/Cost Single Member	Approved	9
DQC_US_0072	Plan Asset Categories Percentage	Approved	7
DQC_US_0073	Plan Asset Categories Permissible Line Items	Approved	7
DQC_US_0074	Nil Values on Typed Axis	Approved	7
DQC_US_0075	Revenue Tax Policy	Removed from Public Review
DQC_US_0076	Performance Obligations With No Durations	Approved	7
DQC_US_0077	Satisfaction Period With No Satisfaction Start Date Axis	Approved	7
DQC_US_0078	Ownership Interest With No Ownership Axis	Approved	7
DQC_US_0079	Extension Members	Approved for IFRS & US GAAP	8
DQC_IFRS_0080	Negative Values	Approved for IFRS only	11
DQC_US_0081	Sibling and Child Relationships	Approved	9
DQC_US_0082	Disaggregation by Variable Interest Elements (VIE)	Approved	10
DQC_US_0083	Consolidated Variable Interest Entities (VIE)	Approved	10
DQC_US_0084	Durational Aggregation	Approved	10
DQC_US_0085	Deferred Tax Assets and Liabilities	Approved	11
DQC_US_0086	Transition Tax Elements	Approved	11
DQC_US_0087	Breakdown of Operating Lease liabilities across Financial Statement Lines Items	Approved	11
DQC_US_0088	Operating Lease Cost And Expense	Approved	22
DQC_US_0089	Invalid Elements Used On Range Axis	Approved	11
DQC_US_0090	Incorrect Calculation of Lease Liability Payments Due	Approved	11
DQC_US_0091	Invalid Value for Percentage Items	Approved	12
DQC_IFRS_0092	IFRS Non Positive Items	Approved for IFRS only	12
DQC_IFRS_0093	Durational Aggregation for IFRS	Approved	12
DQC_US_0094	US Maturity Schedules	Approved	12
DQC_US_0095	Scale - Common Stock Outstanding	Approved	12
DQC_US_0098	Liability Revenue Recognized	Approved	13
DQC_US_0099	FS with No Associated Calculation	Approved	13
DQC_US_0100	Invalid Consolidation Axis	Approved	13
DQC_IFRS_0101	Movement of Concepts between Calculation Trees (IFRS)	Approved for IFRS	14
DQC_IFRS_0102	Element Values Are Equal (IFRS)	Approved for IFRS	14
DQC_IFRS_0103	Invalid Value for Percentage Items (IFRS)	Approved for IFRS	14
DQC_IFRS_0104	Axis with Inappropriate Members (IFRS)	Approved for IFRS	14
DQC_IFRS_0105	FS with No Associated Calculation	Approved	14
DQC_US_0106	Assets and Liabilities Classified as Held-For-Sale using Duration Element	Removed from Public Review
DQC_US_0107	General Text Block	Approved	15
DQC_US_0108	Fact Value Consistency Over Time	Approved	15
DQC_US_0109	Concentration Risk	Approved	15
DQC_US_0110	Missing Business Acquisition Axis (Short Period)	Approved	15
DQC_US_0111	Percentage Acquired but no Controlling Interest	Removed prior to Public Review	15
DQC_US_0112	Line Items Requiring the Business Acquisition Axis	Approved	15
DQC_US_0113	Gross Acquisition Less Than Net Acquisition	Approved	15
DQC_US_0114	Assets Acquired Net of Goodwill	Approved	15
DQC_IFRS_0115	Fact Value Consistency Over Time (IFRS)	Approved	15
DQC_US_0116	Line Items Requiring the Asset Acquisition Axis	Approved	15
DQC_US_0117	Financial Statement Tables Dimensional Cross Check	Approved	16
DQC_US_0118	Financial Statement Tables Calculation Check of Required Context	Approved	16
DQC_US_0119	Income Before Tax Equity Method	Approved	16
DQC_US_0120	Incorrect Line Item Reference	Approved	16
DQC_US_0121	Incorrect Transition Elements Used	Approved	16
DQC_US_0122	Components of Equity on the Balance Sheet	Approved	16
DQC_US_0123	Missing Components of Equity Axis	Approved	16
DQC_US_0124	Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items	Approved	16
DQC_US_0125	Lease Cost Cannot be Negative	Approved	17
DQC_US_0126	FS Calculation Check with Non-Dimensional Data	Approved	17
DQC_US_0127	Incorrect Dimensional Item Used on Financial Statements	Approved	17
DQC_US_0128	Dimensional Values Larger than the Default	Approved	17
DQC_IFRS_0129	Dimensional Equivalents IFRS	Approved	17
DQC_IFRS_0130	Earnings Per Share Calculation IFRS	Approved	17
DQC_US_0131	Lease Allocation in Balance Sheet	Approved	17
DQC_US_0132	Operating Lease Amortization	Approved	17
DQC_US_0133	Equity Method Investment Reporting	Approved	18
DQC_US_0134	Investment Schedule - Financial Instrument Axis	Approved	18
DQC_US_0135	Extensible Enumerations for Financial Statement Captions	Approved	18
DQC_US_0136	Caption Value Matches Financial Statements	Approved	18
DQC_US_0137	Location Axis with a Single Member	Approved	18
DQC_US_0139	Bank Ratios - Scale Issues	Approved	19
DQC_US_0140	Investment Schedule Cross Calc	Approved	19
DQC_US_0141	Inconsistent Accrued Interest Elements	Approved	19
DQC_US_0142	Typed Dimension Axis Restriction	Approved	20
DQC_US_0143	Derivative Position Extensible Enumeration	Approved	20
DQC_US_0144	No Balance Attribute in Financial Statements	Approved	20
DQC_US_0145	Inappropriate Cash Flow Presentation	Approved	20
DQC_US_0146	Incorrect Period Reported	Approved	20
DQC_US_0147	Incorrect Sign of Elimination	Approved	20
DQC_US_0148	OCI Items in Income	Approved	20
DQC_US_0149	Use of Noncurrent Assets	Approved	21
DQC_US_0150	Segment Reporting Inconsistencies	Approved	21
DQC_US_0152	Year List Items Used with Tax Period Axis	Approved	23
DQC_US_0153	Financial Statements Table Placement	Approved	21
DQC_US_0154	Tax Reconciliation Items	Approved	21
DQC_US_0155	Exchange Rate Effect Inconsistency	Approved	21
DQC_US_0156	Basic and Diluted Extension Elements	Approved	21
DQC_US_0157	Bank Measures Less than One Percent	Approved	21
DQC_US_0158	Related and Nonrelated Party Axis and Extensible Enumerations	Approved	21
DQC_US_0159	Financial Statement Abstract Concepts	Approved	22
DQC_US_0160	Descendants of NonrelatedPartyMember	Approved	22
DQC_US_0161	Single Member Disaggregation	Approved	22
DQC_US_0162	Trading Symbol	Approved	22
DQC_US_0163	Segment Expenditure Addition To Long Lived Assets	Approved	22
DQC_US_0164	Use of Location Axis	Approved	22
DQC_US_0165	Useful Life of Leasehold Improvements	Approved	22
DQC_US_0166	Facts without Hypercubes	Approved	22
DQC_US_0167	Inconsistent Calculation Roots	Approved	23
DQC_US_0168	Tax Reconciliation Calculation	Approved	23
DQC_US_0169	Calculation in the Parenthetical Disclosure	Approved	23
DQC_US_0170	ECD Rule 10b51 Flag Disclosures	Approved	23
DQC_US_0171	ASU 201613 Transition Elements	Approved	23
DQC_IFRS_0172	Reporting Right of use Assets	Approved	23
DQC_IFRS_0173	IFRS Transition Elements	Approved	23
DQC_US_0174	Conditional NonNegs	Approved	22
DQC_US_0175	Litigation Settlement Roll Forward Elements	Approved	23
DQC_US_0176	US-GAAP Elements used in IFRS Filings	Approved	23
DQC_US_0177	Addition of PEO and Nonpeo Compensation Adjustments	Approved	23
DQC_US_0178	Dividend Disclosures in the Statement of Changes in Shareholders Equity	Approved	24
DQC_US_0179	Dividend Event Disclosures	Approved	24
DQC_US_0180	Dividend Financial Statement Disclosures	Approved	24
DQC_US_0181	Interest Expense Operating and Nonoperating	Approved	24
DQC_US_0182	Dimensional Equivalents Using the Meta Taxonomy	Approved	24
DQC_US_0183	Face Financial Statement Location using the Accrual Axis	Approved	24
DQC_US_0184	OCI Reconciliation of Before Tax and Net of Tax OCI	Approved	24
DQC_US_0185	Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text	Approved	24
DQC_IFRS_0186	Dividend Disclosures in the Components of Equity (IFRS)	Approved	24
DQC_US_0187	Property Plant and Equipment Calculation	Approved	24
DQC_US_0188	ECD Adjustment Member Check	Approved	24
DQC_US_0190	Employee Benefit Reporting	Approved	25
DQC_US_0191	Proxy - PEO Concepts Recorded with NEO Member	Approved	25
DQC_US_0192	Balance Sheet Numerical Scaling	Approved	25
DQC_US_0193	Standard Dividend Member Name	Approved	24