What is the correct statement regarding shared members and valid intersection rules?

The correct understanding revolves around how shared members interact with base members within valid intersection rules. When a base member is included in a valid intersection rule, it leads to an exclusive relationship where shared members are not included in that same rule. This is primarily due to the functionality of intersection rules, which are designed to define specific relationships and calculations that rely on unique members to provide clarity and avoid overlaps.

The rationale behind this is that including a shared member along with a base member could create ambiguity in financial reporting and consolidation scenarios. The focus is to ensure that the intersection remains unique and does not lead to duplicated or conflicting information being accounted for in the financial results.

In essence, the selection of a base member inherently indicates a specific dimension of financial data, thus excluding any shared members, which are typically used for representing common attributes that can overlap in different reporting scenarios. Therefore, the statement regarding the relationship between base and shared members within valid intersection rules accurately reflects the rules of exclusivity critical for maintaining the integrity of consolidation and reporting processes.