XBRL Business Rules & Compliance Checks

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XBRL Business Rules & Compliance Checks

Below is a list of CIPC XBRL Business Rules & Compliance Checks

Legend

Assertion Serverity:
Blue -> Warning e.g. ec_01
Red -> Rejection Error e.g. ec_018
Minimum Tagging Requirements (Checklist) applicable for the IFRS-FULL and IFRS-SMES
All items in red are compulsory (Mandatory) and should be completed to avoid submission rejection errors with CIPC
Warnings / items in blue will not cause submission rejection errors with CIPC.
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ea_01
The value of "Date of end of reporting period" MUST be reported [Date of end of reporting period]
ec_01
The value of "Turnover" SHOULD be reported for the current reporting period [Turnover]
ec_02
The value of "Revenue" SHOULD be reported for the current reporting period [Revenue]
ec_03
The value of "Increase (decrease) in equity" SHOULD be reported for the current reporting period (if applicable) [Increase (decrease) in equity]
ec_04
The value of "Cash and cash equivalents" SHOULD be reported for the current reporting period (if applicable) [Cash and cash equivalents]
ec_05
The value of "Increase (decrease) in cash and cash equivalents" SHOULD be reported for the current reporting period (if applicable) [Increase (decrease) in cash and cash equivalents]
ec_06
The value of "Cash flows from (used in) financing activities" SHOULD be reported for the current reporting period (if applicable) [Cash flows from (used in) financing activities]
ec_07
The value of "Cash flows from (used in) investing activities" SHOULD be reported for the current reporting period (if applicable) [Cash flows from (used in) investing activities]
ec_08
The value of "Cash flows from (used in) operating activities" SHOULD be reported for the current reporting period (if applicable) [Cash flows from (used in) operating activities]
ec_09
The value of "Comprehensive income" SHOULD be reported for the current reporting period (if applicable) [Comprehensive income]
ec_10
The value of "Other comprehensive income" SHOULD be reported for the current reporting period (if applicable) [Other comprehensive income]
ec_11
The value of "Tax expense (income), continuing operations" SHOULD be reported for the current reporting period (if applicable) [Tax expense (income), continuing operations]
ec_12
The value of "Profit (loss)" SHOULD be reported for the current reporting period (if applicable) [Profit (loss)]
ec_13
The value of "Profit (loss) before tax" SHOULD be reported for the current reporting period (if applicable) [Profit (loss) before tax]
ec_14
The value of "Assets" SHOULD be reported for the current reporting period (if applicable) [Assets]
ec_15
The value of "Equity" SHOULD be reported for the current reporting period (if applicable) [Equity]
ec_16
The value of "Equity and liabilities" SHOULD be reported for the current reporting period (if applicable) [Equity and liabilities]
ec_17
The value of "Disclosure of directors' responsibility [text block]" MUST be reported for the current reporting period [Disclosure of directors' responsibility [text block]]
ec_18
The value of "Date of approval of annual financial statements" MUST be reported for the current reporting period [Date of approval of annual financial statements]
ec_19
The value of "Disclosure of directors' report [text block]" MUST be reported for the current reporting period [Disclosure of directors' report [text block]]
ec_20
The value of "Date of publication of financial statements" MUST be reported for the current reporting period [Date of publication of financial statements]
ec_21
The value of "Declaration of signature by authorised director" MUST be reported for the current reporting period [Declaration of signature by authorised director]
ec_23
The value of "Declaration of director's report presence" MUST be reported for the current reporting period [Declaration of director's report presence]
ec_24
The value of "Declaration of auditor's report presence" MUST be reported for the current reporting period [Declaration of auditor's report presence]
ec_25
The value of "Professional designation of individual responsible for preparation or supervising preparation of financial statements" MUST be reported for the current reporting period [Professional designation of individual responsible for preparation or supervising preparation of financial statements]
ec_26
The value of "Name of individual responsible for preparation or supervising preparation of financial statements" MUST be reported for the current reporting period [Name of individual responsible for preparation or supervising preparation of financial statements]
ec_29
The value of "Level of rounding used in financial statements" MUST be reported for the current reporting period [Level of rounding used in financial statements]
ec_30
The value of "Description of presentation currency" MUST be reported for the current reporting period [Level of rounding used in financial statements]
ec_31
The value of "Period covered by financial statements" MUST be reported for the current reporting period [Period covered by financial statements]
ec_32
The value of "Description of nature of financial statements" MUST be reported for the current reporting period [Description of nature of financial statements]
ec_33
The value of "Postal address same as business address" MUST be reported for the current reporting period [Postal address same as business address]
ec_34
The value of "Business address, country" MUST be reported for the current reporting period [Business address, country]
ec_35
The value of "Business address, city" MUST be reported for the current reporting period [Business address, city]
ec_36
The value of "Business address, postal code" MUST be reported for the current reporting period [Business address, postal code]
ec_37
The value of "Business address, street name" MUST be reported for the current reporting period [Business address, street name]
ec_38
The value of "Type of company" MUST be reported for the current reporting period [Type of company]
ec_39
The value of "Full registered name of company" MUST be reported for the current reporting period [Full registered name of company]
ec_48
The value of "Principal place of business" MUST be reported for the current reporting period [Principal place of business of company]
ec_49
The value of "Description of nature of entity's operations and principal activities" MUST be reported for the current reporting period [Principal business of company]
ec_50
The value of "Email address of company" MUST be reported for the current reporting period [Email address of company]
ec_51
The value of "Third party liabilities" SHOULD be reported for the current reporting period [Third party liabilities]
ec_52
The value of "Liabilities" SHOULD be reported for the current reporting period [Liabilities]
ec_53
The value of "Maximum number of individuals with beneficial interest in securities of company, or members in case of non profit company" MUST be reported for the current reporting period [Maximum number of individuals with beneficial interest in securities of company, or members in case of non profit company]
ec_54
The value of "Average number of employees" MUST be reported for the current reporting period [Average number of employees]
ec_55
The value of "Registration number of company" MUST be reported for the current reporting period [Registration number of company]
ec_56
The value of "Name of designated person responsible for compliance" MUST be reported for the current reporting period [Name of designated person responsible for compliance]
ec_57
The value of "Public interest score" MUST be reported for the current reporting period [Public interest score]
ec_60
The value of "Customer code" MUST be reported for the current reporting period [Customer code]
List of logical rules applicable for the IFRS-FULL and IFRS-SMES
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va_01
Date of audit of financial statements MUST be reported only if submitting audited annual financial statements [Annual Financial Statements Audited]
va_02
If person is not resident of South Africa, Country of origin, Passport number and Date of birth MUST be provided. South African residents MUST disclose their Identity number [Resident Of SouthAfrica]
va_03
Annual Financial Statements MUST be either audited, independently compiled or internally compiled [Annual Financial Statements Audited]
va_04
Date of independent review of financial statements MUST be reported only if submitting independently compiled and reported on annual financial statements [Annual Financial Statements Independently Compiled And Reported On]
va_05
Company with a Public Interest Score exceeding 350 MUST submit audited annual financial statements [Public Interest Score >= 350]
Click here for Public Interest Score Calculator
va_06
Auditor name MUST be provided for any audited financial statement [Annual Financial Statements Audited]
va_08
Company with a Public Interest Score exceeding 500 MUST have the social and ethics committee disclosed [Public Interest Score >= 500]
Click here for Public Interest Score Calculator
va_09
For every director or prescribed officer, Total remuneration MUST be provided [Name Of Director Or Prescribed Officer]
va_10
If Solvency and Liquidity test are satisfied, at least one reason MUST be provided [Solvency And Liquidity Tests Satisfied]
va_11
Description MUST be provided for other reason Solvency and Liquidity test were performed [Other Reason]
va_12
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Registered Office]
va_13
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Location Of Records]
va_14
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Directors]
va_15
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Company Secretary]
va_16
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Auditors And Audit Committees]
va_17
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Financial Year End]
va_18
Independent reviewer's name MUST be provided for any independently reviewed financial statement [Annual Financial Statements Independently Compiled And Reported On]
va_19
Public interest score" IS NOT calculated properly [Public Interest Score]
Click here for Public Interest Score Calculator
va_20
Each mandatory element reported with a nil value MUST have a footnote attached
va_21
'Turnover' and 'Liabilities' MUST have a footnote attached if reported with 0
Resolving XBRL Submission Errors & Warnings in CaseWare
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va_01
Date of audit of financial statements MUST be reported only if submitting audited annual financial statements [Annual Financial Statements Audited] - Complete the "Date of approval of annual financial statements" field | Mandatory Information page
va_02
If person is not resident of South Africa, Country of origin, Passport number and Date of birth MUST be provided. South African residents MUST disclose their Identity number [Resident Of SouthAfrica] - Goto Information Store
va_03
Annual Financial Statements MUST be either audited, independently compiled or internally compiled [Annual Financial Statements Audited] - Goto Information Store
va_04
Date of independent review of financial statements MUST be reported only if submitting independently compiled and reported on annual financial statements [Annual Financial Statements Independently Compiled And Reported On] - Goto Mandatory Information page
va_05
Company with a Public Interest Score exceeding 350 MUST submit audited annual financial statements [Public Interest Score >= 350] - Goto Mandatory Information page and complete appropriate section
Click here for Public Interest Score Calculator
va_06
Auditor name MUST be provided for any audited financial statement [Annual Financial Statements Audited] - Complete the "Auditor name" field | Mandatory Information Page
va_08
Company with a Public Interest Score exceeding 500 MUST have the social and ethics committee disclosed [Public Interest Score >= 500] - Social and ethics committee report can be submitted separately or as part of the AFS. Turn on Committee Report
Click here for Public Interest Score Calculator
va_09
For every director or prescribed officer, Total remuneration MUST be provided [Name Of Director Or Prescribed Officer] - Turn on and complete Directors Remuneration Note
va_10
If Solvency and Liquidity test are satisfied, at least one reason MUST be provided [Solvency And Liquidity Tests Satisfied] - Directors report
va_11
Description MUST be provided for other reason Solvency and Liquidity test were performed [Other Reason] - Directors report
va_12
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Registered Office] - Information Store. The data will pull through to the General Information Page
va_13
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Location Of Records] - Information Store. The data will pull through to the General Information Page
va_14
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Directors] - Information Store. The data will pull through to the Directors report
va_15
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Company Secretary] - Information Store. The data will pull through to the Directors report
va_16
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Auditors And Audit Committees] - Information Store. The data will pull through to the Directors report
va_17
For all changes in Companies Registry, Description of changes MUST be provided [Changes In Financial Year End] - Information Store. Data will pull through to all the relevant places in the AFS
va_18
Independent reviewer's name MUST be provided for any independently reviewed financial statement [Annual Financial Statements Independently Compiled And Reported On] - Goto Mandatory Information page and complete appropriate section
va_19
Public interest score" IS NOT calculated properly [Public Interest Score] - Complete the "Public interest score" field | Mandatory Information Page
Click here for Public Interest Score Calculator
va_20
Each mandatory element reported with a nil value MUST have a footnote attached
va_21
'Turnover' and 'Liabilities' MUST have a footnote attached if reported with 0 - Attach footnote to 'Turnover' and 'Liabilities' if reported with a nil value | Mandatory Information Page