Version 29.0.0RC2 of the Data Quality Committee Rules and Guidance

Seven new rules and three re-exposed rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules are included in this release. These 11 rules are available for public comment from December 8, 2025 - January 22, 2026; see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.

New Rules:

• DQC_0224 - Management Defined Performance Measure Reconciliation Accuracy (IFRS)]** - The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.

• DQC_0225 - Prohibited Recognition and Derecognition Items on Income Statement – The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.

• DQC_0226 - US GAAP Elements Used in Employee Benefit Plan Filings – EBP filings (forms 11-K, 11-K/A, and 11-KT) should use the specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.

• DQC_0227 - Calculated Ratio Consistency Checks – The rule validates that the reported calculated fact lies within the numeric interval implied by dividing the numerator by the denominator, taking into account, decimals, and tolerance for rounding.

• DQC_0228 - 'Other' Concept Should Not Exceed Aggregate - In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.

• DQC_0229 - Multiple 'Other' Concepts in a Calculation Network - Some calculation networks can inadvertently include multiple "other" concepts for the same parent total (for example, both OtherAssetsMember and OtherCurrentAssetsMember included under the same total). This rule checks calculation networks and flags cases where more than one "other" concept is present for a single calculated aggregate.

• DQC_0230 - Disallowed 'Other' Concepts in Calculation Networks – Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network.

• DQC_0231 - Aggregate and 'Other' Concepts Appearing as Siblings in Calculation Networks – This rule detects cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network.

Re-Exposed

• DQC_0208 - Subtotals match Extensible Enumerations in the Schedule of Investments - This rule validates that the values reported for InvestmentTypeExtensibleEnumeration and InvestmentIndustrySectorExtensibleEnumeration are consistent with the domain members defined for InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.

• DQC_0209 - Missing Extensible Enumeration Elements on the Schedule of Investments -This rule validates that investments disclosed on the InvestmentIdentifierAxis include the necessary extensible enumeration values to identify key attributes, such as the industry sector or other relevant classifications.

• DQC_0218 - Missing InvestmentIssuerAffiliationExtensibleEnumeration on the Schedule of Investments - This rule validates that for each investment disclosed on the InvestmentIdentifierAxis with a value for InvestmentOwnedAtCost, the corresponding InvestmentIssuerAffiliationExtensibleEnumeration value is also reported.

DQC change logs, XULE build details & unit test results:

• since last approved release v28.0.1...v29.0.0RC1
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current public review v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
• The latest approved and effective v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 28.0.4 of the Data Quality Committee Rules and Guidance

Eleven new rules plus 2025 IFRS non-negative elements and updates for existing rules were approved by the Data Quality Committee on October 15, 2025. See https://xbrl.us/rules-guidance for details.

(Nb. v28.0.3 was not published)

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC_213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC_214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC_215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC_216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC_217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC_219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.
• DQC_220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC_221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC_222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC_223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

Changes to existing rules:

• DQC 0015 - removed EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease

• DQC 0080 - added 2025 IFRS non-negative elements and removed FinancialAssetsHeldForManagingLiquidityRisk and TaxRateEffectOfImpairmentOfGoodwill

• DQC 0082.9295, DQC 0083.9296, DQC 100.9594 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0083.9296 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0087, DQC_0090, DQC 0124, DQC 0135 - Expanded scope to include '10-K/A','10-KT','20-F','20-F/A','40-F','40-F/A'

• DQC 0121 - Removed elements under Asu201712TransitionAbstract, ASU201807TransitionAbstract as these no longer exist.

• DQC 0137 - Expanded scope to include '10-Q/A','10-QT', '10-QT/A'

• DQC 0146 - Expanded scope to include '40-F'

• DQC 0158 - Removed three rules as the axis RelatedAndNonrelatedPartyStatusAxis is no longer defined as of the 2025 taxonomy.

• DQC 0166 - Updated to not exclude Form '2.01 SD' and fix ECD namespace.

• DQC 0190 - Updated for alternative plan names for EBP plans and fix issue with DEI facts flagging an error.

• DQC 0192 - Updated to only run where facts are disclosed in the balance sheet.

• DQC 0195 - Updated to fix false positives with the class of stock axis.

• DQC 0197 - Updated to exclude BDC filings.

• DQC 0198 - Updated rule 198 so that alignment worked correctly. The rule would only work if the units were consistent. The rule comes into effect for facts after 12/2025 in the year but matches percentage with monetary amounts.

• DQC 0199, DQC 0207, DQC_0210 - Updated to apply to BDC filings only.

• All rules - Introduced a rule form lookup to specify rules for appropriate form types and eliminate processing rules unnecessarily.

• Updated unit tests as needed

• Recompiled ruleset .zip files
  Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v28.0.4

Additional changes within this version:

• #956, #958, #961

DQC change logs, XULE build details & unit test results:

• since last approved release v27.0.12...v28.0.4
• within this release v28.0.0...v28.0.4
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
• The latest effective approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 29.0.0RC1 of the Data Quality Committee Rules and Guidance

Six new rules and updates for US GAAP filers, as well as one new IFRS rule and three re-exposed rules are included in this release. These rules are available for public comment from December 8, 2025 - January 22, 2026; see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.

New Rules:

• DQC_0224 - Management Defined Performance Measure Reconciliation Accuracy (IFRS)]** - The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.

• DQC_0225 - Prohibited Recognition and Derecognition Items on Income Statement – The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.

• DQC_0226 - US GAAP Elements Used in Employee Benefit Plan Filings – EBP filings (forms 11-K, 11-K/A, and 11-KT) should use the specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.

• DQC_0227 - Calculated Ratio Consistency Checks – The rule validates that the reported calculated fact lies within the numeric interval implied by dividing the numerator by the denominator, taking into account, decimals, and tolerance for rounding.

• DQC_0228 - 'Other' Concept Should Not Exceed Aggregate - In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.

• DQC_0230 - Disallowed 'Other' Concepts in Calculation Networks – Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network.

• DQC_0231 - Aggregate and 'Other' Concepts Appearing as Siblings in Calculation Networks – This rule detects cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network.

Re-Exposed

• DQC_0208 - Subtotals match Extensible Enumerations in the Schedule of Investments - This rule validates that the values reported for InvestmentTypeExtensibleEnumeration and InvestmentIndustrySectorExtensibleEnumeration are consistent with the domain members defined for InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.

• DQC_0209 - Missing Extensible Enumeration Elements on the Schedule of Investments -This rule validates that investments disclosed on the InvestmentIdentifierAxis include the necessary extensible enumeration values to identify key attributes, such as the industry sector or other relevant classifications.

• DQC_0218 - Missing InvestmentIssuerAffiliationExtensibleEnumeration on the Schedule of Investments - This rule validates that for each investment disclosed on the InvestmentIdentifierAxis with a value for InvestmentOwnedAtCost, the corresponding InvestmentIssuerAffiliationExtensibleEnumeration value is also reported.

DQC change logs, XULE build details & unit test results:

• since last approved release v28.0.1...v29.0.0RC1
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current public review v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
• The latest approved and effective v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 28.0.2 of the Data Quality Committee Rules and Guidance

Eleven new rules plus 2025 IFRS non-negative elements and updates for existing rules were approved by the Data Quality Committee on October 15, 2025. See https://xbrl.us/rules-guidance for details.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC_213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC_214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC_215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC_216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC_217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC_219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.
• DQC_220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC_221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC_222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC_223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

Changes to existing rules:

• DQC 0015 - removed EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease

• DQC 0080 - added 2025 IFRS non-negative elements and removed FinancialAssetsHeldForManagingLiquidityRisk and TaxRateEffectOfImpairmentOfGoodwill

• DQC 0082.9295, DQC 0083.9296, DQC 100.9594 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0083.9296 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0087, DQC_0090, DQC 0124, DQC 0135 - Expanded scope to include '10-K/A','10-KT','20-F','20-F/A','40-F','40-F/A'

• DQC 0121 - Removed elements under Asu201712TransitionAbstract, ASU201807TransitionAbstract as these no longer exist.

• DQC 0137 - Expanded scope to include '10-Q/A','10-QT', '10-QT/A'

• DQC 0146 - Expanded scope to include '40-F'

• DQC 0158 - Removed three rules as the axis RelatedAndNonrelatedPartyStatusAxis is no longer defined as of the 2025 taxonomy.

• DQC 0166 - Updated to not exclude Form '2.01 SD' and fix ECD namespace.

• DQC 0190 - Updated for alternative plan names for EBP plans and fix issue with DEI facts flagging an error.

• DQC 0192 - Updated to only run where facts are disclosed in the balance sheet.

• DQC 0195 - Updated to fix false positives with the class of stock axis.

• DQC 0197 - Updated to exclude BDC filings.

• DQC 0198 - Updated rule 198 so that alignment worked correctly. The rule would only work if the units were consistent. The rule comes into effect for facts after 12/2025 in the year but matches percentage with monetary amounts.

• DQC 0199, DQC 0207, DQC_0210 - Updated to apply to BDC filings only.

• All rules - Introduced a rule form lookup to specify rules for appropriate form types and eliminate processing rules unnecessarily.

• Updated unit tests as needed

• Recompiled ruleset .zip files
  Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v28.0.1

Additional changes within this version:

• #956, #958

DQC change logs, XULE build details & unit test results:

• since last approved release v27.0.12...v28.0.1
• within this release v28.0.0...v28.0.1
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
• The latest effective approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 28.0.1 of the Data Quality Committee Rules and Guidance

Eleven new rules plus 2025 IFRS non-negative elements and updates for existing rules were approved by the Data Quality Committee on October 15, 2025. See https://xbrl.us/rules-guidance for details.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC_213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC_214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC_215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC_216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC_217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC_219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.
• DQC_220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC_221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC_222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC_223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

Changes to existing rules:

• DQC 0015 - removed EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease

• DQC 0080 - added 2025 IFRS non-negative elements and removed FinancialAssetsHeldForManagingLiquidityRisk and TaxRateEffectOfImpairmentOfGoodwill

• DQC 0082.9295, DQC 0083.9296, DQC 100.9594 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0083.9296 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0087, DQC_0090, DQC 0124, DQC 0135 - Expanded scope to include '10-K/A','10-KT','20-F','20-F/A','40-F','40-F/A'

• DQC 0121 - Removed elements under Asu201712TransitionAbstract, ASU201807TransitionAbstract as these no longer exist.

• DQC 0137 - Expanded scope to include '10-Q/A','10-QT', '10-QT/A'

• DQC 0146 - Expanded scope to include '40-F'

• DQC 0158 - Removed three rules as the axis RelatedAndNonrelatedPartyStatusAxis is no longer defined as of the 2025 taxonomy.

• DQC 0166 - Updated to not exclude Form '2.01 SD' and fix ECD namespace.

• DQC 0190 - Updated for alternative plan names for EBP plans and fix issue with DEI facts flagging an error.

• DQC 0192 - Updated to only run where facts are disclosed in the balance sheet.

• DQC 0195 - Updated to fix false positives with the class of stock axis.

• DQC 0197 - Updated to exclude BDC filings.

• DQC 0198 - Updated rule 198 so that alignment worked correctly. The rule would only work if the units were consistent. The rule comes into effect for facts after 12/2025 in the year but matches percentage with monetary amounts.

• DQC 0199, DQC 0207, DQC_0210 - Updated to apply to BDC filings only.

• All rules - Introduced a rule form lookup to specify rules for appropriate form types and eliminate processing rules unnecessarily.

• Updated unit tests as needed

• Recompiled ruleset .zip files
  Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v28.0.1

Additional changes within this version:

• #956

DQC change logs, XULE build details & unit test results:

• since last approved release v27.0.12...v28.0.1
• within this release v28.0.0...v28.0.1
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
• The latest effective approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 28.0.0 of the Data Quality Committee Rules and Guidance

Eleven new rules plus 2025 IFRS non-negative elements and updates for existing rules were approved by the Data Quality Committee on October 15, 2025. See https://xbrl.us/rules-guidance for details.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC_213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC_214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC_215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC_216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC_217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC_219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.
• DQC_220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC_221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC_222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC_223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

Changes to existing rules:

• DQC 0015 - removed EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease

• DQC 0080 - added 2025 IFRS non-negative elements and removed FinancialAssetsHeldForManagingLiquidityRisk and TaxRateEffectOfImpairmentOfGoodwill

• DQC 0082.9295, DQC 0083.9296, DQC 100.9594 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0083.9296 - Removed from the ruleset as the elements used are no longer defined as of the 2025 taxonomy.

• DQC 0087, DQC_0090, DQC 0124, DQC 0135 - Expanded scope to include '10-K/A','10-KT','20-F','20-F/A','40-F','40-F/A'

• DQC 0121 - Removed elements under Asu201712TransitionAbstract, ASU201807TransitionAbstract as these no longer exist.

• DQC 0137 - Expanded scope to include '10-Q/A','10-QT', '10-QT/A'

• DQC 0146 - Expanded scope to include '40-F'

• DQC 0158 - Removed three rules as the axis RelatedAndNonrelatedPartyStatusAxis is no longer defined as of the 2025 taxonomy.

• DQC 0166 - Updated to not exclude Form '2.01 SD' and fix ECD namespace.

• DQC 0190 - Updated for alternative plan names for EBP plans and fix issue with DEI facts flagging an error.

• DQC 0192 - Updated to only run where facts are disclosed in the balance sheet.

• DQC 0195 - Updated to fix false positives with the class of stock axis.

• DQC 0197 - Updated to exclude BDC filings.

• DQC 0198 - Updated rule 198 so that alignment worked correctly. The rule would only work if the units were consistent. The rule comes into effect for facts after 12/2025 in the year but matches percentage with monetary amounts.

• DQC 0199, DQC 0207, DQC_0210 - Updated to apply to BDC filings only.

• All rules - Introduced a rule form lookup to specify rules for appropriate form types and eliminate processing rules unnecessarily.

• Updated unit tests as needed

• Recompiled ruleset .zip files
  Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v28.0.0

DQC change logs, XULE build details & unit test results:

• since last approved release v27.0.11...v28.0.0
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
• The latest effective approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 27.0.12 of the Data Quality Committee Rules and Guidance

Five new rules and updates for existing rules were available for public comment from April 15 through May 31, 2025. Members of the Data Quality Committee Approved these rules on June 18, 2025.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_204 – Invalid Axis used for Tangible and Intangible Assets - The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.
• DQC_206 – Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis - The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement.
• DQC_207 – Invalid Subtotals in Schedule of Investments - The purpose of this rule is to ensure that the fair value of investments reported for broader categories (e.g., by industry, geography, or security type) is greater than or equal to the fair value reported for more specific categories that include additional dimensions.
• DQC_210 – Missing Investment Identifier Axis - The purpose of Rule DQC_0210 is to ensure that all fact values related to individual investments are tagged with the axis InvestmentIdentifierAxis.
• DQC_0211 - Missing Fact Value for Extensible Enumeration - The purpose of this rule is to ensure that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.

Additional changes:

• Updates from v26.0.12
• Recompile ruleset zip files: Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v27.0.12
• #920 #922 #924 #926 #928 #931 #935 #937 #942 #945 #949 #951

DQC change logs, XULE build details & unit test results:

• since last approved release v26.0.12...v27.0.12
• within this release v27.0.0...v27.0.12
• DQC build 3.0.23752 || XULE build 3.0.30048
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

The current effective and approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 28.0.0RC10 of the Data Quality Committee Rules and Guidance

Thirteen new rules plus 2025 IFRS non-negative elements and updates for existing rules are available for public comment from between August 2 and September 16, 2025. See https://xbrl.us/public-review for details and to provide comment.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

NB. The previous release was RC7 (RC8 and RC9 were not published)

New Rules:

• DQC_212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC_213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC_214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC_215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC_216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC_217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC_219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. Specifically, if the filer has reported both AssetsNet and InvestmentOwnedAtFairValue in the same context, and AssetsNet has a calculation child of InvestmentOwnedAtFairValue as well as an extension item with a negative value, then the filer should also report a value for NonInvestmentAssetsLessNonInvestmentLiabilities.
• DQC_220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC_221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC_222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC_223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

2025 IFRS Non-negative elements

• DQC_IFRS_0080 – Negative Values - 2025 IFRS Taxonomy elements

DQC change logs, XULE build details & unit test results:

• since last approved release v27.0.11...v28.0.0RC10
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current v28 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
• The latest effective approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 27.0.11 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v26.0.12...v27.0.11
• within this release v27.0.0...v27.0.11
• DQC build 3.0.23752 || XULE build 3.0.30048
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Version 27.0.10 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v26.0.12...v27.0.9
• within this release v27.0.0...v27.0.9
• DQC build 3.0.23752 || XULE build 3.0.30048
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.