arelle-release 2.17.1__py3-none-any.whl → 2.37.71__py3-none-any.whl

arelle/plugin/validate/EDINET/rules/contexts.py

@@ -0,0 +1,547 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+import datetime
+from collections import defaultdict
+
+from dateutil.relativedelta import relativedelta
+from itertools import chain
+from typing import Any, Iterable, cast
+
+from arelle import XbrlConst
+from arelle.Cntlr import Cntlr
+from arelle.FileSource import FileSource
+from arelle.LinkbaseType import LinkbaseType
+from arelle.ModelDtsObject import ModelConcept
+from arelle.ValidateXbrl import ValidateXbrl
+from arelle.XmlValidateConst import VALID
+from arelle.typing import TypeGetText
+from arelle.utils.PluginHooks import ValidationHook
+from arelle.utils.validate.Decorator import validation
+from arelle.utils.validate.Validation import Level, Validation
+from ..Constants import FINANCIAL_STATEMENT_CONTEXT_ID_PATTERN, CONTEXT_ID_PATTERN, INDIVIDUAL_CONTEXT_ID_PATTERN
+from ..ContextRequirement import CONTEXT_REQUIREMENTS
+from ..ControllerPluginData import ControllerPluginData
+from ..DisclosureSystems import (DISCLOSURE_SYSTEM_EDINET)
+from ..FilingFormat import DocumentType
+from ..FormType import FormType
+from ..PluginValidationDataExtension import PluginValidationDataExtension
+from ..ReportFolderType import ReportFolderType
+
+_: TypeGetText
+
+
+# Per "Framework Design of EDINET Taxonomy", ELR definitions contain a 6-digit
+# can be used to categorize the ELR.
+FINANCIAL_STATEMENT_ELR_PREFIXES = (
+    '3', # Codes starting with 3 indicate "Japanese GAAP Financial Statement"
+    '5', # Codes starting with 5 indicate "IFRS Financial Statement"
+)
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8011W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8011W: The context ID must conform to the naming rules.
+    """
+    for contextId, context in val.modelXbrl.contexts.items():
+        if not CONTEXT_ID_PATTERN.fullmatch(contextId):
+            yield Validation.warning(
+                codes='EDINET.EC8011W',
+                msg=_("The context ID does not conform to the naming rules. "
+                      "Context ID: '%(contextId)s'. "
+                      "Please correct the relevant context ID in accordance with the naming rules. "
+                      "* No action is required for warnings caused by setting \"FutureDate\" "
+                      "for first portion of context ID. "
+                      "* No action is required for warnings caused by tagging for disclosure beyond "
+                      "the period specified in the naming convention for \"total greenhouse gas emissions.\""),
+                contextId=contextId,
+                modelObject=context,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8012W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8012W: If a main financial statement element is present, a calculation linkbase file must be present.
+    """
+    if not any(
+            fact.qname.namespaceURI == pluginData.jppfsNamespace
+            for fact in val.modelXbrl.facts
+    ):
+        return
+    relSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.CALCULATION.getArcroles()))
+    if relSet is None or len(relSet.modelRelationships) == 0:
+        yield Validation.warning(
+            codes='EDINET.EC8012W',
+            msg=_("If a main financial statement element is present, a calculation linkbase "
+                  "file must be present. "
+                  "If you wish to tag the financial statements, please submit a "
+                  "calculation linkbase file."),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8013W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8013W: The context ID of the element associated with the financial statement
+    extended link role begins with one of the following strings:
+    Prior?YearDuration
+    CurrentYearDuration
+    Prior?YearInstant
+    CurrentYearInstant
+    InterimDuration
+    InterimInstant
+    Prior?InterimDuration
+    Prior?InterimInstant
+    Where ? is a digit from 1 to 9.
+    """
+    financialStatementRoleTypes = set()
+    for roleUri, roleTypes in val.modelXbrl.roleTypes.items():
+        for roleType in roleTypes:
+            definition = roleType.definition
+            roleTypeCode = roleType.definition.split(' ')[0] if definition else None
+            if roleTypeCode is None:
+                continue
+            if any(roleTypeCode.startswith(prefix) for prefix in FINANCIAL_STATEMENT_ELR_PREFIXES):
+                financialStatementRoleTypes.add(roleType)
+
+    financialStatementConcepts: set[ModelConcept] = set()
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(
+        XbrlConst.parentChild,
+        tuple(roleType.roleURI for roleType in financialStatementRoleTypes)
+    )
+    financialStatementConcepts.update(labelsRelationshipSet.fromModelObjects().keys())
+    financialStatementConcepts.update(labelsRelationshipSet.toModelObjects().keys())
+
+    invalidContextIdMap = defaultdict(list)
+    for fact in val.modelXbrl.facts:
+        if fact.concept not in financialStatementConcepts:
+            continue
+        if fact.contextID is None:
+            continue
+        if not FINANCIAL_STATEMENT_CONTEXT_ID_PATTERN.fullmatch(fact.contextID):
+            invalidContextIdMap[fact.contextID].append(fact)
+    for contextId, facts in invalidContextIdMap.items():
+        yield Validation.warning(
+            codes='EDINET.EC8013W',
+            msg=_("The context ID (id=%(contextId)s) for the element related to the extended link role "
+                  "in Financial Statement is not per convention. Please set the context ID of the element "
+                  "related to the extended link role of financial statements according to the rules. For "
+                  "the financial statements, please refer to \"3-4-2 Setting the Context\" in the "
+                  "\"Validation Guidelines\"."),
+            contextId=contextId,
+            modelObject=facts,
+        )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8014W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8014W: For individual (non-consolidated) reports, there must be a context that represents an individual.
+
+    Individual reports identified by presence of WhetherConsolidatedFinancialStatementsArePreparedDEI with False value.
+    Individual context identified by context ID matching pattern with "_NonConsolidatedMember".
+    """
+    if pluginData.isConsolidated() != False:
+        return
+    if not any(
+            INDIVIDUAL_CONTEXT_ID_PATTERN.fullmatch(contextID)
+            for modelXbrl in pluginData.loadedModelXbrls
+            for contextID in modelXbrl.contexts
+    ):
+        yield Validation.warning(
+            codes='EDINET.EC8014W',
+            msg=_("There is no context ID in the inline XBRL file that represents an individual. "
+                  "Please set a context ID that indicates individual financial "
+                  "statements in the inline XBRL file. "
+                  "If you are not including individual financial statements, "
+                  "please check the \"WhetherConsolidatedFinancialStatementsArePreparedDEI\" "
+                  "value of the DEI information."),
+        )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8015W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8015W: For consolidated reports, there must not be a context that represents an individual.
+
+    Consolidated reports identified by presence of WhetherConsolidatedFinancialStatementsArePreparedDEI with True value.
+    Individual context identified by context ID matching pattern with "_NonConsolidatedMember".
+    """
+    if pluginData.isConsolidated() != True:
+        return
+    individualContexts = [
+            context
+            for modelXbrl in pluginData.loadedModelXbrls
+            for contextId, context in modelXbrl.contexts.items()
+            if INDIVIDUAL_CONTEXT_ID_PATTERN.fullmatch(contextId)
+    ]
+    if len(individualContexts) > 0:
+        yield Validation.warning(
+            codes='EDINET.EC8015W',
+            msg=_("There is a context ID in the inline XBRL file that represents an individual. "
+                  "If you do not want to enter information related to individual financial statements, "
+                  "delete the context ID that indicates individual. "
+                  "If you want to enter individual financial statements, "
+                  "check the \"WhetherConsolidatedFinancialStatementsArePreparedDEI\" status in the DEI "
+                  "information. "
+                  "* If there is a change from non-consolidated to consolidated, even if the data content "
+                  "is normal, it may be recognized as an exception and a warning may be displayed."),
+            modelObject=individualContexts,
+        )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_contextDeiRequirements(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8018W, EDINET.EC8019W, and EDINET.EC8020W assert that context instant, startDate, and endDate values
+    (respectively) match certain DEI values based on the presence of DEI values and patterns in the context ID.
+    See section 3-4-2 in the Validation Guidelines.
+    """
+    for modelXbrl in pluginData.loadedModelXbrls:
+        for contextId, context in modelXbrl.contexts.items():
+            for contextDeiRequirement in CONTEXT_REQUIREMENTS:
+                if not contextId.startswith(contextDeiRequirement.contextId):
+                    continue
+                if contextDeiRequirement.elementDoesNotExist is not None:
+                    if pluginData.getDeiValue(contextDeiRequirement.elementDoesNotExist) is not None:
+                        continue
+                if contextDeiRequirement.elementExists is not None:
+                    if pluginData.getDeiValue(contextDeiRequirement.elementExists) is None:
+                        continue
+
+                if contextDeiRequirement.element == 'startDate':
+                    contextValue = context.startDatetime
+                    code = "EDINET.EC8019W"
+                elif contextDeiRequirement.element == 'endDate':
+                    contextValue = context.endDatetime
+                    code = "EDINET.EC8020W"
+                else:
+                    assert contextDeiRequirement.element == 'instant'
+                    contextValue = context.instantDatetime
+                    code = "EDINET.EC8018W"
+
+                deiValue = pluginData.getDeiValue(contextDeiRequirement.elementMatch)
+                if deiValue is None:
+                    continue
+                deiValue = cast(datetime.datetime, deiValue)
+
+                if contextDeiRequirement.element in ('instant', 'endDate'):
+                    # Instant and end dates are parsed as the beginning of the day after the date specified by the value
+                    # DEI values need to be adjusted by 1 day to match this.
+                    deiValue = cast(datetime.datetime, deiValue) + datetime.timedelta(1)
+                if contextDeiRequirement.dayAdjustment:
+                    deiValue = cast(datetime.datetime, deiValue) + datetime.timedelta(contextDeiRequirement.dayAdjustment)
+
+                if contextValue != deiValue:
+                    yield Validation.warning(
+                        codes=code,
+                        msg=_("The context %(element)s element does not match the information in DEI "
+                              "\"%(elementMatch)s\". "
+                              "Context ID: '%(contextId)s'. "
+                              "DEI value: '%(deiValue)s'. "
+                              "Context value: '%(contextValue)s'. "
+                              "Please set the same value for the %(element)s element value of the corresponding "
+                              "context ID and the DEI information value."),
+                        element=contextDeiRequirement.element,
+                        elementMatch=contextDeiRequirement.elementMatch,
+                        contextId=contextId,
+                        deiValue=deiValue.date().isoformat(),
+                        contextValue=contextValue.date().isoformat(),
+                    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8021W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8021W: "EndDateOfQuarterlyOrSemiAnnualPeriodOfNextFiscalYearDEI" or "CurrentPeriodEndDateDEI"
+    must not be more than one year earlier than "FilingDateCoverPage".
+
+
+    If the "EndDateOfQuarterlyOrSemiAnnualPeriodOfNextFiscalYearDEI" of the DEI information is present,
+    then its value must not be more than one year earlier than "FilingDateCoverPage".
+    If "EndDateOfQuarterlyOrSemiAnnualPeriodOfNextFiscalYearDEI" is not present, but "CurrentPeriodEndDateDEI"
+    is present, then its value must not be more than one year earlier than "FilingDateCoverPage".
+    """
+    localName = 'EndDateOfQuarterlyOrSemiAnnualPeriodOfNextFiscalYearDEI'
+    targetDate = pluginData.getDeiValue(localName)
+    if not isinstance(targetDate, datetime.datetime):
+        localName = 'CurrentPeriodEndDateDEI'
+        targetDate = pluginData.getDeiValue(localName)
+    if not isinstance(targetDate, datetime.datetime):
+        return
+    compareDate = cast(datetime.datetime, targetDate + relativedelta(years=1))
+    for modelXbrl in pluginData.loadedModelXbrls:
+        for fact in modelXbrl.factsByLocalName.get('FilingDateCoverPage', set()):
+            if fact.isNil or fact.xValid < VALID:
+                continue
+            submissionDate = cast(datetime.datetime, fact.xValue)
+            if compareDate < submissionDate:
+                yield Validation.warning(
+                    codes='EDINET.EC8021W',
+                    msg=_("The DEI '%(localName)s' information is set to a date that is "
+                          "more than one year earlier than 'FilingDateCoverPage'. "
+                          "Please set the '%(localName)s' value to a value that is less "
+                          "than one year earlier than the value of 'FilingDateCoverPage'. "
+                          "%(localName)s: '%(targetDate)s'. "
+                          "FilingDateCoverPage: '%(submissionDate)s'. "),
+                    localName=localName,
+                    targetDate=targetDate.date().isoformat(),
+                    submissionDate=submissionDate.date().isoformat(),
+                    modelObject=fact,
+                )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8032E(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8032E: The first six digits of each context identifier must match the "EDINET code"
+    in the DEI information (or the "fund code" in the DEI information in the case of the Cabinet
+    Office Ordinance on Specified Securities Disclosure).
+    """
+    localNames = ('EDINETCodeDEI', 'FundCodeDEI')
+    codes = set()
+    for localName in localNames:
+        code = pluginData.getDeiValue(localName)
+        if code is None:
+            continue
+        codes.add(str(code)[:6])
+    if len(codes) == 0:
+        # If neither code is present in the DEI, it will be caught by other validation(s).
+        return
+    for modelXbrl in pluginData.loadedModelXbrls:
+        for context in modelXbrl.contexts.values():
+            __, identifier = context.entityIdentifier
+            identifier = identifier[:6]
+            if identifier not in codes:
+                yield Validation.error(
+                    codes='EDINET.EC8032E',
+                    msg=_("The context identifier must match the 'EDINETCodeDEI' information in the DEI. "
+                          "Please set the identifier (first six digits) of the relevant context ID so "
+                          "that it matches the EDINET code of the person submitting the disclosure "
+                          "documents (or the fund code in the case of the Specified Securities Disclosure "
+                          "Ordinance)."),
+                    modelObject=context,
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8033W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8033W: The startDate of a context whose context ID starts with
+    "CurrentYear" is not set to a date earlier than the endDate of a context
+    whose context ID starts with "Prior1Year".
+    """
+    priorYearContexts = [
+        context
+        for contextId, context in val.modelXbrl.contexts.items()
+        if contextId.startswith('Prior1Year')
+           and context.endDatetime is not None
+           and context.isStartEndPeriod
+    ]
+    latestPriorYearContext = None
+    for priorYearContext in priorYearContexts:
+        if latestPriorYearContext is None or \
+                priorYearContext.endDatetime > latestPriorYearContext.endDatetime:
+            latestPriorYearContext = priorYearContext
+    if latestPriorYearContext is None:
+        return
+    currentYearContexts = [
+        context
+        for contextId, context in val.modelXbrl.contexts.items()
+        if contextId.startswith('CurrentYear')
+           and context.startDatetime is not None
+           and context.isStartEndPeriod
+    ]
+    earliestCurrentYearContext = None
+    for currentYearContext in currentYearContexts:
+        if earliestCurrentYearContext is None or \
+                currentYearContext.endDatetime > earliestCurrentYearContext.startDatetime:
+            earliestCurrentYearContext = currentYearContext
+    if earliestCurrentYearContext is None:
+        return
+    if latestPriorYearContext.endDatetime > earliestCurrentYearContext.startDatetime:
+        yield Validation.warning(
+            codes='EDINET.EC8033W',
+            msg=_("The startDate element of the current year context (id=%(currentYearContextId)s) is "
+                  "set to a date that is earlier than the endDate element of the prior year context "
+                  "(id=%(priorYearContextId)s). Please check the corresponding context ID "
+                  "%(currentYearContextId)s and %(priorYearContextId)s. Set the startDate element of "
+                  "context ID %(currentYearContextId)s to a date that is later than or equal to the "
+                  "endDate element of context ID %(priorYearContextId)s."),
+            currentYearContextId=earliestCurrentYearContext.id,
+            priorYearContextId=latestPriorYearContext.id,
+            modelObject=priorYearContexts + currentYearContexts,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8054W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8054W: For any context with ID containing "NonConsolidatedMember",
+    the scenario element within must be set to "NonConsolidatedMember".
+    """
+    allContexts = chain(val.modelXbrl.contexts.values(), val.modelXbrl.ixdsUnmappedContexts.values())
+    for context in allContexts:
+        if context.id is None or pluginData.nonConsolidatedMemberQn.localName not in context.id:
+            continue
+        member = context.dimMemberQname(
+            pluginData.consolidatedOrNonConsolidatedAxisQn,
+            includeDefaults=True
+        )
+        if member != pluginData.nonConsolidatedMemberQn:
+            yield Validation.warning(
+                codes='EDINET.EC8054W',
+                msg=_("For the context ID (%(contextId)s), \"NonConsolidatedMember\" "
+                      "is not set in the scenario element. Please correct the relevant "
+                      "context ID and scenario element. For naming rules for context IDs, "
+                      "refer to \"5-4-1 Naming Rules for Context IDs\" in the \"Guidelines "
+                      "for Creating Report Instances.\""),
+                contextId=context.id,
+                modelObject=context,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8060E(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8060E: A context's scenario element must not have an explicit default member.
+    """
+    # The error gets downgraded to a warning in the following scenarios:
+    warningScenarios = {
+        (FormType.FORM_2, DocumentType.SECURITIES_REGISTRATION_STATEMENT),
+        (FormType.FORM_2_4, DocumentType.SECURITIES_REGISTRATION_STATEMENT),
+        (FormType.FORM_2_5, DocumentType.SECURITIES_REGISTRATION_STATEMENT),
+        (FormType.FORM_2_6, DocumentType.SECURITIES_REGISTRATION_STATEMENT),
+        (FormType.FORM_2_7, DocumentType.SECURITIES_REGISTRATION_STATEMENT),
+        (FormType.FORM_3, DocumentType.ANNUAL_SECURITIES_REPORT),
+        (FormType.FORM_3_2, DocumentType.ANNUAL_SECURITIES_REPORT),
+        (FormType.FORM_4, DocumentType.ANNUAL_SECURITIES_REPORT),
+        (FormType.FORM_4_3, DocumentType.SEMI_ANNUAL_REPORT),
+        (FormType.FORM_5, DocumentType.SEMI_ANNUAL_REPORT),
+        (FormType.FORM_5_2, DocumentType.SEMI_ANNUAL_REPORT),
+    }
+    level = Level.ERROR
+    code = 'EDINET.EC8060E'
+    if (pluginData.getFormType(val.modelXbrl), pluginData.getDocumentType(val.modelXbrl)) in warningScenarios:
+        level = Level.WARNING
+        code = 'EDINET.EC8060W'
+    allContexts = chain(val.modelXbrl.contexts.values(), val.modelXbrl.ixdsUnmappedContexts.values())
+    for context in allContexts:
+        for qname, dimensionValue in context.qnameDims.items():
+            if dimensionValue.contextElement != 'scenario':
+                continue
+            if dimensionValue.xValid < VALID:
+                continue
+            explicitValue = dimensionValue.xValue
+            dimensionQname = dimensionValue.dimensionQname
+            defaultValue = val.modelXbrl.qnameDimensionDefaults.get(dimensionQname)
+            if explicitValue == defaultValue:
+                yield Validation.build(
+                    level=level,
+                    codes=code,
+                    msg=_("The default member element is explicitly set in the scenario element of the context. "
+                          "Context: '%(contextId)s'. "
+                          "Please delete the default member (the element with the dimension default "
+                          "arc role set) from the scenario element of the context. If deleting it "
+                          "violates GFM 1.2.7, the context is unnecessary and cannot be set. "
+                          "For details of GFM 1.2.7, please refer to 'Attachment 3 GFM Validation Item List'."),
+                    contextId=context.id,
+                    modelObject=context,
+                )