Rule ID: DQC_0008
This rule evaluates whether a calculation relationship in the extension taxonomy is a reversal of the calculation defined in the base taxonomy used for the filing. Where a concept appears as a contributing item to a total in the base taxonomy, the concept representing the total cannot appear as a contributing item to that concept in the extension taxonomy, unless the calculation weight is reversed.
Note that this rule only checks for direct relationships between concepts, not all ancestors and descendents.
Users expect that the calculation relationships defined between elements in the base taxonomy can be used to identify the meaning of an element. For example when reporting using the IFRS Taxonomy, Mining Assets is a component of Property Plant and Equipment as Property Plant and Equipment is comprised of Mining Assets, Land Buildings etc.
However, if the company changed the calculation relationship so that Property Plant and Equipment was a component of Mining Assets then a user of the data will have a different meaning of the concept of that reported by the preparer.
For each summation-item relationship defined in the extension taxonomy from a source concept S to a target concept T with calculation weight W there MUST NOT exist a summation-item relationship in the base taxonomy with a source concept of T and a calculation weight of W.
Note that the extended link role of the relationship is ignored when performing this test.
(Note: Presentation style of rule messages may differ among software implementations of the rules.)
The calculation in the extension taxonomy rolling up from PropertyPlantAndEquipment to MiningAssets in 00000057 - Disclosure - Segments is the opposite of a calculation defined in the base taxonomy. Check that the calculation is correct or that you have used the correct tag for the two elements identified in the calculation It is possible that the calculation is correct in the case of a reconciliation calculation.
Check that the concept MiningAssets is the correct calculation parent for this element.
Rule version: 16.0
The calculation in the extension taxonomy rolling up from {$extCalcTargetName} to {$extCalcSourceName} in {$extCalcNetwork} is the opposite of a calculation defined in the base taxonomy. Check that the calculation is correct or that you have used the correct tag for the two elements identified in the calculation It is possible that the calculation is correct in the case of a reconciliation calculation.
Check that the concept {$extCalcSourceName} is the correct calculation parent for this element.
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 label | Element name |
|---|---|---|
| DQC_0008.6819 | All | All |
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