The goal is to create a verifiably correct true and fair representation of a reporting
entity's financial information.
The report should be complete, correct, consistent, accurate. The report should have
fidelity and integrity.
(a) Some anomalies, such as those associated with Roll Forward and Member Aggregations,
are automatically generated by
XBRL Cloud. More often than not, there is a problem in the XBRL such as an inverted
label role, an inverted number,
a missing calculation, a translation (from HTML to XBRL) error, or some other problem.
In a small number of cases,
the choice of modelling, or the lack of inverted label is intentional.
(b) Roll ups are expressed using the XBRL calculations technical syntax. Roll ups
which pass are listed in automated testing results as "OK".
Roll ups which fail are listed in the manual verification rules as requiring manual
verification.
This is because XBRL calculations verification can properly detect roll ups which
pass, but due to a known limitation of XBRL calculation validation,
such validation cannot be certain that a roll up which is not deemed to work correctly
is a failure.
As such, to avoid false interpretation of non-passing XBRL calculation results as
failures; they are deemed to be "inconsistencies" by
the XBRL specification. Therefore, calculation inconsistencies must be manually examined
to verify whether a non-passing calculation
is a true error or a validation test which is not applicable to facts within a particular
network.
(c) "Not Specified" indicates that there are no rules for this business rule set.
This section must be evaluated manually as the Evidence Package is not providing any
guidance in this area.
This matrix provides detail about the verification status of the individual components
which make up the financial report.
Component (Network/Table) |
Status |
Count of Relations |
XBRL Technical Syntax Rules |
Model Structure Rules |
Business Rules
(a)
|
Roll Up Rules
(b)
|
Other Manual Review Tasks |
Other Rules and Best Practice Tasks |
AA: Statement: Financial Highlights
| Financial Highlights [Table]
|
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
BA: Statement: Balance Sheet
| Balance Sheet [Table]
|
Completed |
48 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
BB: Statement: Balance Sheet, Classes of Preferred Stock
| Preferred Stock, by Class [Table]
|
Completed |
18 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
BC: Statement: Balance Sheet, Classes of Common Stock
| Common Stock, by Class [Table]
|
Completed |
19 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
CA: Statement: Income Statement
| Income Statement [Table]
|
Completed |
31 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
CB: Statement: Income Statement, Earnings Per Share
| Earnings Per Share [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
DA: Statement: Cash Flow Statement, Direct Method
| Cash Flow Statement, Direct Method [Table]
|
Completed |
26 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
FA: Statement: Changes in Equity, Prior Period Adjustments
| Statement of Changes in Equity, Prior Period Adjustments [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
FB: Statement: Changes in Equity
| Statement of Changes in Equity [Table]
|
Completed |
43 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
FC: Statement: Changes in Equity, Preferred Stock, Shares
| Statement of Changes in Equity, Preferred Stock by Class [Table]
|
Completed |
17 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
FD: Statement: Changes in Equity, Common Stock, Shares
| Statement of Changes in Equity, Common Stock by Class [Table]
|
Completed |
18 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
FE: Schedule: Changes in Equity [Extra] |
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JA: Schedule: Cash and Cash Equivalents, by Component
| Cash and Cash Equivalents Components [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JB: Schedule: Reconciliation of Cash per Balance Sheet with Cash Flow Statement, Summary
| Reconciliation of Cash, Summary [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JC: Schedule: Reconciliation of Cash per Balance Sheet with Cash Flow Statement, by
Item
| Reconciling Item of Cash and Cash Equivalents [Table]
|
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JD: Schedule: Receivables, by Current and Noncurrent Portion
| Receivables, Details, Current/Noncurrent [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JE: Schedule: Receivables, by Gross/Net Portion
| Receivables, Details, Gross/Net [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JF: Schedule: Receivables, by Component
| Receivables, by Compoment [Table]
|
Completed |
13 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JG: Schedule: Inventory, by Component
| Inventory, by Compoment [Table]
|
Completed |
13 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
JH: Schedule: Prepaid Expenses, by Component
| Prepaid Expenses [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KA: Schedule: Property, Plant and Equipment, Net, by Component (Represented as Line
Items/Concepts)
| Property, Plant and Equipment Components [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line
Items/Concepts)
| Property, Plant and Equipment Roll Forward [Table]
|
Completed |
43 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KC: Schedule: Property, Plant and Equipment, Estimated Useful Lives (Represented as
Axis/Members)
| Property, Plant and Equipment, Estimated Useful Lives, by Type [Table]
|
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KD: Schedule: Property, Plant and Equipment, Net, by Component (Represented as Axis/Members)
| Property, Plant and Equipment, Net, by Component, Class as Axis [Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KE: Schedule: Property, Plant and Equipment, Leasehold Land and Buildings
| Leasehold Land and Building [Table]
|
Completed |
24 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
KF: Schedule: Other Assets, by Current and Noncurrent Portion
| Other Assets, Current and Noncurrent Portions [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NA: Schedule: Payables and Accruals, by Component
| Payables and Accruals Components [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NB: Schedule: Long-Term Debt, by Component
| Long-Term Debt, by Component [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NC: Schedule: Long-Term Debt, by Current and Noncurrent Portion
| Long-Term Debt, Current/Noncurrent Breakdown [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
ND: Schedule: Long-Term Debt, by Maturity
| Long-Term Debt, Maturities [Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NE: Schedule: Long-Term Debt, by Instrument
| Long-Term Debt Instrument [Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NF: Schedule: Other Liabilities, by Current and Noncurrent Portion
| Other Liabilities, Current and Noncurrent Breakdown [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
NG: Schedule: Income Tax Expense (Benefit), by Component
| Income Tax Expense (Benefit) Components [Table]
|
Completed |
18 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OA: Schedule: Subsequent Events, by Event Category
| Subsequent Event [Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OB: Schedule: Business Segments, by Segment
| Business Segments [Table]
|
Completed |
20 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OC: Schedule: Related Parties, by Party
| Related Party [Table]
|
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OD: Schedule: Related Party Transactions, by Transaction
| Related Party Transaction [Table]
|
Completed |
26 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OE: Schedule: Director Compensation, by Director
| Director Compensation [Table]
|
Completed |
19 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OF: Schedule: Share Ownership Plans, by Plan
| Share Ownership Plan [Table]
|
Completed |
19 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OJ: Schedule: Investments, by Instrument
| Investment [Table]
|
Completed |
39 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OK: Schedule: Sales Analysis, by Customer
| Sales Analysis, by Customer [Table]
|
Completed |
15 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OL: Schedule: Document and Entity Information
| Document Information [Table]
|
Completed |
20 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
OM: Schedule: Entity Address
| Address [Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
QA: Schedule: Variance Analysis
| Variance Analysis, Gross Profit [Table]
|
Completed |
14 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XA: Note: Nature of Business and Overall Financial Reporting Presentation and Display
Note
| Nature of Business and Overall Financial Reporting Presentation and Display Matters
[Table]
|
Completed |
16 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XB: Note: Significant Accounting Policies Note
| Accounting Policies [Table]
|
Completed |
26 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XC: Note: Cash and Cash Equivalents Note
| Cash and Cash Equivalents Note [Table]
|
Completed |
13 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XD: Note: Receivables Note
| Receivables, Disclosures [Table]
|
Completed |
12 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XE: Note: Inventory Note
| Inventory [Table]
|
Completed |
10 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XF: Note: Prepaid Expenses Note
| Prepaid Expenses [Table]
|
Completed |
10 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XG: Note: Property, Plant and Equipment Note
| Property, Plant and Equipment, Disclosures [Table]
|
Completed |
13 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XH: Note: Other Assets Note
| Other Assets, Disclosures [Table]
|
Completed |
10 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XI: Note: Payables and Accruals Note
| Payables and Accruals, Disclosures [Table]
|
Completed |
10 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XJ: Note: Long-Term Debt Note
| Long-Term Debt Disclosures [Table]
|
Completed |
13 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XK: Note: Other Liabilities Note
| Other Liabilities Disclosures [Table]
|
Completed |
10 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XL: Note: Equity Note
| Equity Disclosures [Table]
|
Completed |
18 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
XM: Note: Income Taxes Note
| Income Taxes, Disclosures [Table]
|
Completed |
24 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|
(Component not specified) |
Completed |
0 |
OK
|
OK
|
OK
|
OK
|
OK
|
OK
|