ESEF DQR is a set of freely available data quality rules for Inline XBRL IFRS filings that will help keep straightforward errors out of digital reports. Initial DQR tests are based on rules already in use by international companies that file with the US SEC. Over time the DQR tests will expand and help maximise the utility of digital reports within ESEF and other environments that use the IFRS taxonomy.

These rules are a beta environment and a voluntary and unregulated framework but represent a set of common sense tests that will help improve data quality for investors, analysts, regulators and other users.

Rules can be run in XBRL software by issuers and their advisers and they should run those rules within their own environments in order to protect the security and confidentiality of their draft filings.

The rules have been developed and tested with a view to avoid, or at least greatly minimise the extent to which there are false positives. We would encourage vendors to incorporate the rules into their systems and encourage their clients to:

• Run the DQR tests prior to providing their financials to auditors or regulators.
• Review any warnings that are generated as they are very likely to be real issues.

You can find details of the rules here.

Vendors, issuers and advisers are strongly encouraged to adopt the ESEF DQR tests.

Follow the links below for more information:

• Details of the rules
• Information for software vendors
• The importance of automated data quality rules
• Frequently Asked Questions