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Version 28.0.4 of the Data Quality Committee Rules and Guidance

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@davidtauriello davidtauriello released this 12 Dec 11:50
v28.0.4
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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:

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

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

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.

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