The ESEF DQR rules are maintained in a public GitHub repository.

The list of current rules, with links to the rule description and definitions is shown below.

Number Short name Rule version
DQR_IFRS_0008 Reversed calculation 21
DQR_IFRS_0041 Axis with a default member that differs from the IFRS Taxonomy 21
DQR_IFRS_0080 IFRS Non-Negative Items 21
DQR_IFRS_0092 IFRS Non-Positive Items 21
DQR_IFRS_0093 Durational Aggregation 21
DQR_IFRS_0101 Misapplication of Concepts between Investing, Financing and Operating Activities 21
DQR_IFRS_0102 Accounting Relationships 21
DQR_IFRS_0103 Invalid Value for Percentage Items 21
DQR_IFRS_0104 Axis with Inappropriate Members 21
DQR_IFRS_0105 FS with No Associated Calculation 21
DQR_IFRS_0115 Fact Value Consistency Over Time 21
DQR_IFRS_0118 Financial Statement Tables Calculation Check of Required Context 21
DQR_IFRS_0126 FS Calculation Check with Non Dimensional Data 21
DQR_IFRS_0127 Incorrect Dimensional Item Used on Financial Statements 21
DQR_IFRS_0128 Dimensional Values Larger than the Default 21
DQR_IFRS_0129 Dimensional Equivalents 21
DQR_IFRS_0130 Earnings Per Share Calculation 21
DQR_IFRS_0138 Missing Abstract from Financial Statements 21