Pension Analyzer - Rule Set - XBRLfiles.xbrl.us/documents/Pension_Rules_Document.pdf · Overview The pension analyzer defines constraints around the elements tagged in an XBRL pension

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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.


The aggregate value of plan assets should equal the value of plan assets across all plans.


The funded status of the plan cannot be greater than the plan assets.


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.


Contributions during the period should be shown to increase plan assets.

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The plan funded percentage should be equal to the plan assets divided by the plan obligation.


The PBO should not be greater than Plan Assets and have a funded status that is positive.


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.


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.


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.


The aggregate value of Contributions by plan participants should equal the value of Contributions by plan participants across all plans.


Contributions by plan participants if reported should appear in the roll forward of the benefit obligation and plan assets.


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.


The aggregate value of Prescription subsidiary received by plan participants should equal the value of Prescription subsidiary received by plan participants across all plans.


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.


If plan assets increase because of a business acquisition then so should the pension obligation.


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.


If plan assets decrease because of a disposal then so should the pension obligation.


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.


The aggregate value of settlement plan assets by plan should equal the value of Settlement plan assets by plan across all plans.


An extension axis and a pension type member should not qualify settlement plan assets.


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.


The aggregate value of settlement plan obligations by plan should equal the value of Settlement plan obligations by plan across all plans.


An extension axis and a pension type member should not qualify settlement plan obligations.


If plan assets decrease because of a settlement then so should the pension obligation.


If plan obligations decrease because of a settlement then so should the plan assets if it is a funded plan.


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.


The aggregate value of special terminations by plan should equal the value of special terminations by plan across all plans.


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.


The aggregate value of employer contributions by plan should equal the value of employer contributions by plan across all plans.


An extension axis and a pension type member should not qualify employer contributions.


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.


The aggregate value of admin expenses by plan should equal the value of admin expenses by plan across all plans.

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An extension axis and a pension type member should not qualify Admin expenses.


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.


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.


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.


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.


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.


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.


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.


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.


An extension axis and a pension type member should not qualify plan liabilities on the balance sheet.


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


OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax

110. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax


OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax

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111. OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax


OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansNetOfTax

112. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansNetOfTax


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.


The aggregate value of ABO by plan should equal the value of ABO across all plans.

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An extension axis and a pension type member should not qualify ABO.


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.


The aggregate value of this element by plan should equal the value across all plans.


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.


If you have this element then you should also have a defined benefit obligation.


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.


This element should not be qualified by an extension axis and a pension type member.

DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets

127. 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.


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.



DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation

132. 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.


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.


The value of this element has been reported but no value has been reported for the Defined Benefit Plan Benefit Obligation.


An extension axis and a pension type member should not qualify this element.

DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation

138. DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExce


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ssOfPlanAssetsAggregateAccumulatedBenefitObligation

139. 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.



DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets

142. 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.


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.



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.


This should be equal to the before tax amount and not the net of tax amount after taking into account the capitalized portion.


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.


This should be equal to the before tax amount and not the net of tax amount after taking into account the capitalized portion.


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


DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease

164. DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease


DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate

165. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDisc

The value of this element must be greater than or equal

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ountRate to zero.

DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets

166. DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets


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


DefinedBenefitPlanWeightedAverageAssetAllocations

169. DefinedBenefitPlanWeightedAverageAssetAllocations


DefinedBenefitPlanTargetPlanAssetAllocations

170. DefinedBenefitPlanTargetPlanAssetAllocations



The value in the default should equal 1.



DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum

173. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum



The range axis is redundant for this member.



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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 range axis is redundant for this member.




Generally only the following axis should be used with this element: 1.DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis 2.DefinedBenefitPlanByPlanAssetCategoriesAxis



DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets

182. DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets


DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets

183. DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets


DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths

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184. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths


185. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths

The sum of all future payments should be less than the recorded benefit obligation.

DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo

186. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo


187. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo


DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree

188. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree


189. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree


DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour

190. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour


191. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour


DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive

192. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive


193. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive


DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter

194. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter


195. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter


Page 21

DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear

196. DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear


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 the remaining contribution for the year by the employer should never be greater than the aggregate expected contributions for the entire year.


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


DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths

202. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths


203. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths


DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo

204. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo


205. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo


Page 22

DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree

206. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree


207. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree


DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour

208. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour


209. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour


DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive

210. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive


211. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive


DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter

212. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter


213. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter


DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear

214. DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear


DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear

215. DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear

The value of this element should not be greater than 1 or less than -1.

Page 23

DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents

216. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents


DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1

217. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1


DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation

218. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation


DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1

219. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1


DefinedBenefitPlanEstimatedAmountOfPlanParticipantsFutureBenefitsCoveredByInsuranceContractsIssuedByEmployerOrRelatedParties

220. DefinedBenefitPlanEstimatedAmountOfPlanParticipantsFutureBenefitsCoveredByInsuranceContractsIssuedByEmployerOrRelatedParties


DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod

221. DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod


DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTerminationAmount

222. DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTerminationAmount


Page 24

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

Documents

Pension Analyzer - Rule Set - XBRLfiles.xbrl.us/documents/Pension_Rules_Document.pdf · Overview The pension analyzer defines constraints around the elements tagged in an XBRL pension