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Pension Analyzer - Rule Set
Overview The pension analyzer defines constraints around the elements tagged in an XBRL pension disclosure. When the value in the XBRL filing is outside those constraints an error condition is reported. For example if a company reports a negative pension obligation the constraint that pension obligations cannot be negative is triggered and reported. The rules defined in the pension analyzer are described in this document. The rules define conditions that do not make economic sense and will often detect both problems in the XBRL tag selection, the values entered in the XBRL filing and inconsistencies in the HTML filing. In some cases the rule may issue a false positive, this will usually be because of an exceptional condition in the filing. If you believe one of the rules is reporting an incorrect condition please contact us so that the rule logic can be amended to be more accurate. The rules defined here are an extract of the 15,000 rules defined in the XBRL US Consistency Checks. If you would like to use the consistency checks for your filing please contact [email protected].
Conditions The following conditions are checked
Fair Value of Plan Assets
1. DefinedBenefitPlanFairValueOfPlanAssets
Plan assets cannot be less than zero.
2. DefinedBenefitPlanFairValueOfPlanAssets
The aggregate value of plan assets should equal the value of plan assets across all plans.
3. DefinedBenefitPlanFairValueOfPlanAssets
The funded status of the plan cannot be greater than the plan assets.
4. DefinedBenefitPlanFairValueOfPlanAssets
Benefits paid during the period should be shown to reduce plan assets. The element should be entered as a positive amount but should have a negative calculation weight.
5. DefinedBenefitPlanFairValueOfPlanAssets
Contributions during the period should be shown to increase plan assets.
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6. DefinedBenefitPlanFairValueOfPlanAssets
The plan funded percentage should be equal to the plan assets divided by the plan obligation.
7. DefinedBenefitPlanFairValueOfPlanAssets
The PBO should not be greater than Plan Assets and have a funded status that is positive.
8. DefinedBenefitPlanFairValueOfPlanAssets
The ABO should not be greater than the Plan Assets have a funded status that is also positive for the same plan.
Benefit Obligation
9. DefinedBenefitPlanBenefitObligation Plan obligation cannot be less than zero.
10. DefinedBenefitPlanBenefitObligation The aggregate value of plan obligations should equal the value of plan obligations across all plans.
11. DefinedBenefitPlanBenefitObligation The unfunded status of the plan cannot be greater than the plan obligations.
12. DefinedBenefitPlanBenefitObligation The benefit obligation or PBO is greater than the value of accumulated benefit obligation or ABO.
13. DefinedBenefitPlanBenefitObligation The benefit obligation should equal ABO for other post retirement benefit plans.
14. DefinedBenefitPlanBenefitObligation Where PBO is equal to the PBO of plans with ABO in excess Plan assets the plan should be under funded.
15. DefinedBenefitPlanBenefitObligation Where PBO is equal to the PBO of plans with PBO in excess of plan assets the plan should be under funded.
16. DefinedBenefitPlanBenefitObligation ABO is reported but PBO is not reported.
Funded Status of Plan
17. DefinedBenefitPlanFundedStatusOfPlan
The aggregate value of the funded status should equal the value of plan obligations across all plans.
18. DefinedBenefitPlanFundedStatusOfPlan
The unfunded status of the plan cannot be greater than the plan obligations and the funded status of the plan cannot be greater than plan assets.
19. DefinedBenefitPlanFundedStatusOfPlan
Funded status of the plan should be equal to the amount recognized in the balance sheet.
Funded Percentage
20. DefinedBenefitPlanFundedPercentage The plan funded percentage cannot be negative.
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21. DefinedBenefitPlanFundedPercentage The plan funded percentage should be equal to the plan assets divided by the plan obligation.
Service Cost
22. DefinedBenefitPlanServiceCost Service Cost must be greater than or equal to zero.
23. DefinedBenefitPlanServiceCost The aggregate value of the service cost should equal the value of service cost across all plans.
24. DefinedBenefitPlanServiceCost Service cost if reported should appear in the roll forward of the benefit obligation.
25. DefinedBenefitPlanServiceCost Service cost if reported should appear in the calculation of Net periodic benefit expense.
DefinedBenefitPlanInterestCost
26. DefinedBenefitPlanInterestCost Interest Cost must be greater than or equal to zero.
27. DefinedBenefitPlanInterestCost The aggregate value of interest costs should equal the value of interest cost across all plans.
28. DefinedBenefitPlanInterestCost Interest cost if reported should appear in the roll forward of the benefit obligation.
29. DefinedBenefitPlanInterestCost An extension axis and a pension type member should not qualify interest cost.
DefinedBenefitPlanContributionsByPlanParticipants
30. DefinedBenefitPlanContributionsByPlanParticipants
Contributions by plan participants must be greater than or equal to zero.
31. DefinedBenefitPlanContributionsByPlanParticipants
The aggregate value of Contributions by plan participants should equal the value of Contributions by plan participants across all plans.
32. DefinedBenefitPlanContributionsByPlanParticipants
Contributions by plan participants if reported should appear in the roll forward of the benefit obligation and plan assets.
33. DefinedBenefitPlanContributionsByPlanParticipants
An extension axis and a pension type member should not qualify interest cost.
DefinedBenefitPlanActuarialGainLoss
34. DefinedBenefitPlanActuarialGainLoss It is expected that the actual pension returns recognized
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in pension assets less the expected returns recognized as an expense plus the Actuarial (Gain) Loss recognized in PBO is equal to the gain or loss recognized in other comprehensive income.
35. DefinedBenefitPlanActuarialGainLoss This tag should not be a component of pension expense for the period unless all the actuarial gain or loss is recognized as an expense and should not appear in OCI.
DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation
36. DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation
A US based plan should not have a foreign exchange rate impact on the pension obligation because this element should be used to record the impact of translating foreign-based plans into US dollars.
DefinedBenefitPlanBenefitsPaid
37. DefinedBenefitPlanBenefitsPaid Benefits paid must be greater than or equal to zero.
38. DefinedBenefitPlanBenefitsPaid The aggregate value of Benefits paid by plan participants should equal the value of Benefits paid to plan participants across all plans.
39. DefinedBenefitPlanBenefitsPaid Benefits paid to plan participants if reported should appear in the roll forward of the benefit obligation and plan assets.
40. DefinedBenefitPlanBenefitsPaid An extension axis and a pension type member should not qualify benefits paid.
DefinedBenefitPlanGrossPrescriptionDrugSubsidyReceiptsReceived
41. DefinedBenefitPlanGrossPrescriptionDrugSubsidyReceiptsReceived
Prescription subsidiary received must be greater than or equal to zero.
42. DefinedBenefitPlanGrossPrescriptionDrugSubsidyReceiptsReceived
The aggregate value of Prescription subsidiary received by plan participants should equal the value of Prescription subsidiary received by plan participants across all plans.
43. DefinedBenefitPlanGrossPrescriptionDrugSubsidyReceiptsReceived
Prescription subsidiary received by plan participants if reported should appear in the roll forward of the benefit obligation.
44. DefinedBenefitPlanGrossPrescriptionD An extension axis and a pension type member should
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rugSubsidyReceiptsReceived not qualify benefits paid.
DefinedBenefitPlanBusinessCombinationsAndAcquisitionsBenefitObligation
45. DefinedBenefitPlanBusinessCombinationsAndAcquisitionsBenefitObligation
Acquisition of Benefit Obligation must be greater than or equal to zero.
46. DefinedBenefitPlanBusinessCombinationsAndAcquisitionsBenefitObligation
If plan assets increase because of a business acquisition then so should the pension obligation.
47. DefinedBenefitPlanBusinessCombinationsAndAcquisitionsBenefitObligation
If plan obligations increase because of a business acquisition then so should the plan assets if it is a funded plan.
DefinedBenefitPlanDivestituresBenefitObligation
48. DefinedBenefitPlanDivestituresBenefitObligation
Divestiture of plan must be greater than or equal to zero.
49. DefinedBenefitPlanDivestituresBenefitObligation
If plan assets decrease because of a disposal then so should the pension obligation.
50. DefinedBenefitPlanDivestituresBenefitObligation
If plan obligations decrease because of a business disposal then so should the plan assets if it is a funded plan.
DefinedBenefitPlanSettlementsPlanAssets
51. DefinedBenefitPlanSettlementsPlanAssets
Settlement plan assets must be greater than or equal to zero.
52. DefinedBenefitPlanSettlementsPlanAssets
The aggregate value of settlement plan assets by plan should equal the value of Settlement plan assets by plan across all plans.
53. DefinedBenefitPlanSettlementsPlanAssets
An extension axis and a pension type member should not qualify settlement plan assets.
54. DefinedBenefitPlanSettlementsPlanAssets
This tag should not be a component of pension expense for the period. Only the settlement gain loss tag should be included as a component of pension benefit or expense.
DefinedBenefitPlanCurtailments
55. DefinedBenefitPlanCurtailments Curtailments must be greater than or equal to zero.
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56. DefinedBenefitPlanCurtailments The aggregate value of curtailments by plan should equal the value of curtailments across all plans.
57. DefinedBenefitPlanCurtailments An extension axis and a pension type member should not qualify curtailments.
58. DefinedBenefitPlanCurtailments This tag should not be a component of pension expense for the period. Only the curtailment gain loss tag should be included as a component of pension benefit or expense.
DefinedBenefitPlanSettlementsBenefitObligation
59. DefinedBenefitPlanSettlementsBenefitObligation
Settlement plan obligation must be greater than or equal to zero.
60. DefinedBenefitPlanSettlementsBenefitObligation
The aggregate value of settlement plan obligations by plan should equal the value of Settlement plan obligations by plan across all plans.
61. DefinedBenefitPlanSettlementsBenefitObligation
An extension axis and a pension type member should not qualify settlement plan obligations.
62. DefinedBenefitPlanSettlementsBenefitObligation
If plan assets decrease because of a settlement then so should the pension obligation.
63. DefinedBenefitPlanSettlementsBenefitObligation
If plan obligations decrease because of a settlement then so should the plan assets if it is a funded plan.
64. DefinedBenefitPlanSettlementsBenefitObligation
This tag should not be a component of pension expense for the period. Only the settlement gain loss tag should be included as a component of pension benefit or expense.
DefinedBenefitPlanSpecialTerminationBenefits
65. DefinedBenefitPlanSpecialTerminationBenefits
Special terminations must be greater than or equal to zero.
66. DefinedBenefitPlanSpecialTerminationBenefits
The aggregate value of special terminations by plan should equal the value of special terminations by plan across all plans.
67. DefinedBenefitPlanSpecialTerminationBenefits
An extension axis and a pension type member should not qualify special terminations.
DefinedBenefitPlanBenefitObligationPeriodIncreaseDecrease
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68. DefinedBenefitPlanBenefitObligationPeriodIncreaseDecrease
Check that the opening balance of the obligation plus the period increase decrease is equal to the obligation closing balance.
DefinedBenefitPlanActualReturnOnPlanAssets
69. DefinedBenefitPlanActualReturnOnPlanAssets
It is expected that the Actual Pension Returns recognized in pension assets less the expected returns recognized as an expense plus the actuarial (gain) loss recognized in PBO is equal to the gain or loss recognized in other comprehensive income.
70. DefinedBenefitPlanActualReturnOnPlanAssets
An extension axis and a pension type member should not qualify benefits paid.
DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
71. DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
A US based plan should not have a foreign exchange rate impact on the pension obligation because this element should be used to record the impact of translating foreign-based plans into US dollars.
DefinedBenefitPlanContributionsByEmployer
72. DefinedBenefitPlanContributionsByEmployer
Employer contributions must be greater than or equal to zero.
73. DefinedBenefitPlanContributionsByEmployer
The aggregate value of employer contributions by plan should equal the value of employer contributions by plan across all plans.
74. DefinedBenefitPlanContributionsByEmployer
An extension axis and a pension type member should not qualify employer contributions.
75. DefinedBenefitPlanContributionsByEmployer
The employer contributions tag should be populated if the cash flow indicates that pension and OPEB payments were made in the period for a 10K only.
DefinedBenefitPlanAdministrationExpenses
76. DefinedBenefitPlanAdministrationExpenses
Admin expenses must be greater than or equal to zero.
77. DefinedBenefitPlanAdministrationExpenses
The aggregate value of admin expenses by plan should equal the value of admin expenses by plan across all plans.
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78. DefinedBenefitPlanAdministrationExpenses
An extension axis and a pension type member should not qualify Admin expenses.
79. DefinedBenefitPlanAdministrationExpenses
Admin expenses should not be deducted from the plan obligation as expenses can only be deducted from plan assets.
DefinedBenefitPlanTransfersBetweenMeasurementLevels
80. DefinedBenefitPlanTransfersBetweenMeasurementLevels
The element must be qualified by the axis “FairValueByFairValueHierarchyLevelAxis”.
DefinedBenefitPlanFairValueOfPlanAssetsPeriodIncreaseDecrease
81. DefinedBenefitPlanFairValueOfPlanAssetsPeriodIncreaseDecrease
The opening balance of plan assets plus the increase decrease amount of plan assets should equal ending plan assets.
DefinedBenefitPlanCurrentAssets
82. DefinedBenefitPlanCurrentAssets This element should not be used as plan assets cannot be classified as current. See FASB 715-20-45-3 ASC.
DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
83. DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
Plan Assets Noncurrent on the balance sheet must be greater than or equal to zero.
84. DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
The aggregate value of Plan Assets Noncurrent on the balance sheet by plan should equal the value of Plan Assets Noncurrent on the balance sheet by plan across all plans.
85. DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
An extension axis and a pension type member should not qualify plan Assets Noncurrent on the balance sheet.
DefinedBenefitPlanAssetsForPlanBenefitsCurrentAndNoncurrent
86. DefinedBenefitPlanAssetsForPlanBenefitsCurrentAndNoncurrent
Plan Assets on the balance sheet must be greater than or equal to zero.
87. DefinedBenefitPlanAssetsForPlanBenefitsCurrentAndNoncurrent
The aggregate value of Plan Assets on the balance sheet by plan should equal the value of Plan Assets on the balance sheet by plan across all plans.
88. DefinedBenefitPlanAssetsForPlanBen An extension axis and a pension type member should
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efitsCurrentAndNoncurrent not qualify plan Assets on the balance sheet.
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
89. PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
Plan current liabilities on the balance sheet must be greater than or equal to zero.
90. PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
The aggregate value of plan current liabilities on the balance sheet by plan should equal the value of plan current liabilities on the balance sheet by plan across all plans.
91. PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
An extension axis and a pension type member should not qualify plan current liabilities on the balance sheet.
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
92. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
Plan non-current liabilities on the balance sheet must be greater than or equal to zero.
93. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
The aggregate value of plan non-current liabilities on the balance sheet by plan should equal the value of plan current liabilities on the balance sheet by plan across all plans.
94. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
An extension axis and a pension type member should not qualify plan non-current liabilities on the balance sheet.
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent
95. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent
Plan liabilities on the balance sheet must be greater than or equal to zero.
96. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent
The aggregate value of plan liabilities on the balance sheet by plan should equal the value of liabilities on the balance sheet by plan across all plans.
97. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent
An extension axis and a pension type member should not qualify plan liabilities on the balance sheet.
98. PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent
The balance on the balance sheet broken down using the balance sheet location axis should not be greater than the default value.
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DefinedBenefitPlanAmountsRecognizedInBalanceSheet
99. DefinedBenefitPlanAmountsRecognizedInBalanceSheet
The defined benefit on the balance sheet should match the funded status of the plan. This rule checks that “DefinedBenefitPlanFundedStatusOfPlan” is equal to “DefinedBenefitPlanAmountsRecognizedInBalanceSheet”.
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax
100. OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax
Should be equal to the actual return on plan assets minus the expected return on plan assets plus the Actuarial gain or loss on the plan.
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax
101. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax
Should be equal to the value of Amortization Of Gains Losses realized in the period plus any capitalization of the gain or loss not recognized in income.
102. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax
The before tax amount should be equal to the after tax amount plus the tax for the period.
DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax
103. DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossNetGainLossBeforeTax
Should be equal to the difference between the opening and closing balance of Accumulated Other Comprehensive Income (AOCI) Net Gains Losses Before Tax.
OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax
104. OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax
Should be equal to the value of Amortization Of prior service cost or credit realized in the period plus any capitalization of the prior service cost or credit
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recognized in income.
105. OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax
Should not be a calculation sibling of OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax.
DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
106. DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
The closing balance of AOCI for prior service should equal the opening balance plus the movement in AOCI for prior service period adjustments.
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeTax
107. OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeTax
The closing balance of AOCI for pensions before tax should equal the opening balance plus the movement in AOCI for pensions adjustments before tax.
OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodNetOfTax
108. OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodNetOfTax
The before tax amount less the tax amount should always equal the after tax amount.
OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax
109. OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax
The before tax amount less the tax amount should always equal the after tax amount.
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax
110. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax
The before tax amount less the tax amount should always equal the after tax amount.
OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax
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111. OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax
The before tax amount less the tax amount should always equal the after tax amount.
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansNetOfTax
112. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansNetOfTax
The before tax amount less the tax amount should always equal the after tax amount.
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
113. OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
This should equal the closing balance of defined benefit plans in AOCI less the opening balance of defined benefits in AOCI.
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax
114. DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax
The opening balance of AOCI for actuarial gain or loss plus the change in actuarial gain or loss should equal the closing balance before tax.
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
115. DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
The opening balance of AOCI for net prior service cost plus the change in net prior service cost should equal the closing balance before tax.
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax
116. DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax
The opening balance of AOCI for defined benefit plans plus the change defined plans impacting AOCI should equal the closing balance before tax.
DefinedBenefitPlanAccumulatedBenefitObligation
117. DefinedBenefitPlanAccumulatedBenefitObligation
ABO must be greater than or equal to zero.
118. DefinedBenefitPlanAccumulatedBenefitObligation
The aggregate value of ABO by plan should equal the value of ABO across all plans.
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119. DefinedBenefitPlanAccumulatedBenefitObligation
An extension axis and a pension type member should not qualify ABO.
120. DefinedBenefitPlanAccumulatedBenefitObligation
ABO should be less than or equal to PBO.
DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
121. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
The value of this element must be greater than or equal to zero.
122. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
The aggregate value of this element by plan should equal the value across all plans.
123. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
The value for pension benefit obligation (PBO) must be greater than or equal to the value of PBO with PBO greater than plan assets, as this should be a subset of the aggregate PBO amount.
124. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
If you have this element then you should also have a defined benefit obligation.
125. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
The value for pension benefit obligation (PBO) is equal to the value of PBO with PBO greater than excess plan assets. If the values are equal this means that there can be no plan where the plan assets are in excess of the funded status of the plan.
126. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
127. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of this element must be greater than or equal to zero.
128. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The aggregate value of this element by plan should equal the value across all plans.
129. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of pension plan assets (Plan Assets) is equal to the value Plan Assets with PBO greater than plan assets. If the values are equal this means that there can be no plan where the plan assets are in excess of the PBO and therefore the funded status of all plans should
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be negative.
130. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of plan assets (Assets) must be greater than or equal to the value Assets with PBO greater than plan assets, as this should be a subset of the aggregate Assets amount.
131. DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
132. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
The value of this element must be greater than or equal to zero.
133. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
The aggregate value of this element by plan should equal the value across all plans.
134. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
The value of pension benefit obligation (PBO) must be greater than or equal to the value of PBO with ABO greater than plan assets, as this should be a subset of the aggregate PBO amount.
135. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
The value of pension benefit obligation (PBO) is equal to the value of PBO with ABO greater than plan assets. If the values are equal this means that there can be no plan where the plan assets are in excess of the funded status of the plan.
136. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
The value of this element has been reported but no value has been reported for the Defined Benefit Plan Benefit Obligation.
137. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
An extension axis and a pension type member should not qualify this element.
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
138. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExce
The value of this element must be greater than or equal to zero.
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ssOfPlanAssetsAggregateAccumulatedBenefitObligation
139. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
The aggregate value of this element by plan should equal the value across all plans.
140. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
The value for accumulated benefit obligation (ABO) must be greater than or equal to the value of ABO with ABO greater than plan assets, as this should be a subset of the aggregate obligation amount.
141. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
142. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of this element must be greater than or equal to zero.
143. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The aggregate value of this element by plan should equal the value across all plans.
144. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of plan assets (Assets) must be greater than or equal to the value of Assets with ABO greater than plan assets, as this should be a subset of the aggregate Assets amount.
145. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
The value of pension plan assets (Plan Assets) is equal to the value of Plan Assets with ABO greater than plan assets. If the values are equal this means that there can be no plan where the plan assets are in excess of the ABO and therefore the funded status of all plans should be negative.
146. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanExpectedReturnOnPlanAssets
147. DefinedBenefitPlanExpectedReturnOn The value of expected return on plan assets must be
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PlanAssets greater than or equal to zero.
148. DefinedBenefitPlanExpectedReturnOnPlanAssets
It is expected that the actual pension returns recognized in pension assets less the expected returns recognized as an expense plus the Actuarial (Gain) Loss recognized in PBO is equal to the gain or loss recognized in other comprehensive income.
149. DefinedBenefitPlanExpectedReturnOnPlanAssets
The expected rate of return should roughly be equal to the opening plan assets plus contributions less payments multiplied by the expected LT rate of return.
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
150. DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
If there is a settlement gain or loss there should be a decrease in the benefit obligation and/or decrease in the plan assets.
DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments
151. DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments
If there is a curtailment gain or loss there should be a decrease in the benefit obligation.
DefinedBenefitPlanAmortizationOfGainsLosses
152. DefinedBenefitPlanAmortizationOfGainsLosses
Amortized amount (before tax amount) should be the same or less than the amount transferred out of AOCI.
153. DefinedBenefitPlanAmortizationOfGainsLosses
This should be equal to the before tax amount and not the net of tax amount after taking into account the capitalized portion.
154. DefinedBenefitPlanAmortizationOfGainsLosses
The amortization of defined benefit gain or loss should not appear in the calculation of OCI.
DefinedBenefitPlanAmortizationOfTransitionObligationsAssets
155. DefinedBenefitPlanAmortizationOfTransitionObligationsAssets
This amount should be equal to or less than the amount transferred out of AOCI.
156. DefinedBenefitPlanAmortizationOfTransitionObligationsAssets
The amortization of transition obligations/ Asset should not be a component of OCI.
DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
157. DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
Amortized amount (before tax amount) should be the
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same or less than the amount transferred out of AOCI.
158. DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
This should be equal to the before tax amount and not the net of tax amount after taking into account the capitalized portion.
159. DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
The amortization of prior service cost should not appear in the calculation of OCI.
DefinedBenefitPlanNetPeriodicBenefitCost
160. DefinedBenefitPlanNetPeriodicBenefitCost
This element does not have children (i.e., addends) associated with it in a calculation tree defined in the extension taxonomy. The pension cost in a 10K should have a calculation breakdown, which shows the components such as service cost and interest costs.
161. DefinedBenefitPlanNetPeriodicBenefitCost
The pension expense in the income statement should be more or equal to the defined benefit plan expense for pensions determined by looking at the members. The pension expense element includes defined contributions. This rule helps to pick up where the pension expense is used instead of the element for the combined pension expense and OPEB expense.
DefinedBenefitPlanOtherCosts
162. DefinedBenefitPlanOtherCosts The value of this element must be greater than or equal to zero.
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
163. DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
164. DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
165. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDisc
The value of this element must be greater than or equal
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ountRate to zero.
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
166. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
The value of this element must be greater than or equal to zero.
167. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
The expected return on plan assets should be roughly equivalent to the average plan assets held during the period multiplied by the expected long term return on assets.
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
168. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanWeightedAverageAssetAllocations
169. DefinedBenefitPlanWeightedAverageAssetAllocations
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanTargetPlanAssetAllocations
170. DefinedBenefitPlanTargetPlanAssetAllocations
The value of this element must be greater than or equal to zero.
171. DefinedBenefitPlanTargetPlanAssetAllocations
The value in the default should equal 1.
172. DefinedBenefitPlanTargetPlanAssetAllocations
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
173. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
The value of this element must be greater than or equal to zero.
174. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
The range axis is redundant for this member.
175. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
The value in the default should equal 1.
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176. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
This element should not be qualified by an extension axis and a pension type member. Generally only the following axis should be used with this element: 1.DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis 2.DefinedBenefitPlanByPlanAssetCategoriesAxis
DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
177. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
The value of this element must be greater than or equal to zero.
178. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
The range axis is redundant for this member.
179. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
The value in the default should equal 1.
180. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
Generally only the following axis should be used with this element: 1.DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis 2.DefinedBenefitPlanByPlanAssetCategoriesAxis
181. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
This element should not be qualified by an extension axis and a pension type member.
DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
182. DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets
183. DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
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184. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
The value of this element must be greater than or equal to zero.
185. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
186. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
The value of this element must be greater than or equal to zero.
187. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
188. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
The value of this element must be greater than or equal to zero.
189. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
190. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
The value of this element must be greater than or equal to zero.
191. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
192. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
The value of this element must be greater than or equal to zero.
193. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
194. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
The value of this element must be greater than or equal to zero.
195. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
The sum of all future payments should be less than the recorded benefit obligation.
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DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear
196. DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear
The value of this element must be greater than or equal to zero.
197. DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear
The value of the remaining contribution for the year by the employer should never be greater than the aggregate expected contributions for the entire year.
DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
198. DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
The value of this element must be greater than or equal to zero.
199. DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
The value of the remaining contribution for the year by the employer should never be greater than the aggregate expected contributions for the entire year.
200. DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
The value of contribution made during the year by the employer should never be greater than the expected contributions for the entire year.
DefinedBenefitPlanExpectedFutureBenefitPaymentsRemainderOfFiscalYear
201. DefinedBenefitPlanExpectedFutureBenefitPaymentsRemainderOfFiscalYear
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths
202. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths
The value of this element must be greater than or equal to zero.
203. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo
204. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo
The value of this element must be greater than or equal to zero.
205. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo
The sum of all future payments should be less than the recorded benefit obligation.
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DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree
206. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree
The value of this element must be greater than or equal to zero.
207. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour
208. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour
The value of this element must be greater than or equal to zero.
209. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive
210. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive
The value of this element must be greater than or equal to zero.
211. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter
212. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter
The value of this element must be greater than or equal to zero.
213. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter
The sum of all future payments should be less than the recorded benefit obligation.
DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear
214. DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear
215. DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear
The value of this element should not be greater than 1 or less than -1.
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DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents
216. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1
217. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation
218. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1
219. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanEstimatedAmountOfPlanParticipantsFutureBenefitsCoveredByInsuranceContractsIssuedByEmployerOrRelatedParties
220. DefinedBenefitPlanEstimatedAmountOfPlanParticipantsFutureBenefitsCoveredByInsuranceContractsIssuedByEmployerOrRelatedParties
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod
221. DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod
The value of this element must be greater than or equal to zero.
DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTerminationAmount
222. DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTerminationAmount
The value of this element must be greater than or equal to zero.
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DefinedBenefitPlanByPlanAssetCategoriesAxis
223. DefinedBenefitPlanByPlanAssetCategoriesAxis
This axis should not qualify fact values for any of the following elements: • DefinedBenefitPlanInterestCost • DefinedBenefitPlanContributionsByPlanParticipants • DefinedBenefitPlanBenefitsPaid • DefinedBenefitPlanGrossPrescriptionDrugSubsidyR
eceiptsReceived • DefinedBenefitPlanSettlementsBenefitObligation • DefinedBenefitPlanCurtailments • DefinedBenefitPlanSpecialTerminationBenefits • DefinedBenefitPlanContributionsByEmployer • DefinedBenefitPlanDivestituresPlanAssets • DefinedBenefitPlanServiceCost • DefinedBenefitPlanAdministrationExpenses
224. FairValueByFairValueHierarchyLevelAxis
This axis should not qualify fact values for any of the following elements: • DefinedBenefitPlanInterestCost • DefinedBenefitPlanContributionsByPlanParticipants • DefinedBenefitPlanBenefitsPaid • DefinedBenefitPlanGrossPrescriptionDrugSubsidyR
eceiptsReceived • DefinedBenefitPlanSettlementsBenefitObligation • DefinedBenefitPlanCurtailments • DefinedBenefitPlanSpecialTerminationBenefits • DefinedBenefitPlanContributionsByEmployer • DefinedBenefitPlanDivestituresPlanAssets • DefinedBenefitPlanServiceCost • DefinedBenefitPlanAdministrationExpenses