Personal Financial Statement (Prototype)

Disclosure Mechanics Rules

Machine readable

Line Disclosure
1 Assets Summary (disclosures:AssetsSummary)

*

 
Rules for disclosure: disclosures:AssetsSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:AssetsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:CurrentAssets
2 Contingent Liabilities (disclosures:ContingentLiabilities)

*

 
Rules for disclosure: disclosures:ContingentLiabilities 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:ContingentLiabilitiesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:LegalClaims
3 Expenses Summary (disclosures:ExpensesSummary)

*

 
Rules for disclosure: disclosures:ExpensesSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:ExpensesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:Expenses
4 General Information (disclosures:GeneralInformation)

*

 
Rules for disclosure: disclosures:GeneralInformation 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:GeneralInformationHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:AreAnyAssetsPledged
5 Income Summary (disclosures:IncomeSummary)

*

 
Rules for disclosure: disclosures:IncomeSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:IncomeHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:Income
6 Liabilities Summary (disclosures:LiabilitiesSummary)

*

 
Rules for disclosure: disclosures:LiabilitiesSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:LiabilitiesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:Liabilities
7 Net Income/Expenses Summary (disclosures:NetIncomeExpensesSummary)

*

 
Rules for disclosure: disclosures:NetIncomeExpensesSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:NetIncomeExpensesSummaryHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:NetIncomeExpenses
8 Net Worth Roll Forward (disclosures:NetWorthRollForward)

*

 
Rules for disclosure: disclosures:NetWorthRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:ChangeInNetWorthHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: pfs:NetWorth
9 Net Worth Summary (disclosures:NetWorthSummary)

*

 
Rules for disclosure: disclosures:NetWorthSummary 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:NetWorthSummaryHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: pfs:NetWorth
10 Other Current Assets Detail (disclosures:OtherCurrentAssetsDetail)

*

 
Rules for disclosure: disclosures:OtherCurrentAssetsDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherCurrentAssetsSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherCurrentAssets
11 Other Current Liabilities Detail (disclosures:OtherCurrentLiabilitiesDetail)

*

 
Rules for disclosure: disclosures:OtherCurrentLiabilitiesDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherCurrentLiabilitiesSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherCurrentLiabilities
12 Other Expenses Detail (disclosures:OtherExpensesDetail)

*

 
Rules for disclosure: disclosures:OtherExpensesDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherExpensesSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherExpenses
13 Other Income Detail (disclosures:OtherIncomeDetail)

*

 
Rules for disclosure: disclosures:OtherIncomeDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherIncomeSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherIncome
14 Other Noncurrent Assets Detail (disclosures:OtherNoncurrentAssetsDetail)

*

 
Rules for disclosure: disclosures:OtherNoncurrentAssetsDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherNoncurrentAssetsSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherNoncurrentAssets
15 Other Noncurrent Liabilities Detail (disclosures:OtherNoncurrentLiabilitiesDetail)

*

 
Rules for disclosure: disclosures:OtherNoncurrentLiabilitiesDetail 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:OtherNoncurrentLiabilitiesSubcomponentsHypercube
   - MUST include the Axis/Dimension: pfs:LineItemDimension
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:OtherNoncurrentLiabilities
16 Personal Information (disclosures:PersonalInformation)

*

 
Rules for disclosure: disclosures:PersonalInformation 
This disclosure:

   - MUST be represented as using the Hypercube: pfs:PersonalInformationHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: pfs:NameOfEconomicEntity
   - MUST contain the Level 4 Detailed concept: pfs:PostalCode
   - MUST contain the Level 4 Detailed concept: pfs:Country
   - MUST contain the Level 4 Detailed concept: pfs:HomePhone
   - MUST contain the Level 4 Detailed concept: pfs:State
   - MUST contain the Level 4 Detailed concept: pfs:Address
   - MUST contain the Level 4 Detailed concept: pfs:City

Last updated: 2/2/2021 1:36:12 PM