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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 19
DQR_IFRS_0041 Axis with a default member that differs from the IFRS Taxonomy 19
DQR_IFRS_0080 IFRS Non-Negative Items 19
DQR_IFRS_0092 IFRS Non-Positive Items 19
DQR_IFRS_0093 Durational Aggregation 19
DQR_IFRS_0101 Misapplication of Concepts between Investing, Financing and Operating Activities 19
DQR_IFRS_0102 Accounting Relationships 19
DQR_IFRS_0103 Invalid Value for Percentage Items 19
DQR_IFRS_0104 Axis with Inappropriate Members 19
DQR_IFRS_0105 FS with No Associated Calculation 19
DQR_IFRS_0115 Fact Value Consistency Over Time 19
DQR_IFRS_0118 Financial Statement Tables Calculation Check of Required Context 19
DQR_IFRS_0126 FS Calculation Check with Non Dimensional Data 19
DQR_IFRS_0127 Incorrect Dimensional Item Used on Financial Statements 19
DQR_IFRS_0128 Dimensional Values Larger than the Default 19
DQR_IFRS_0129 Dimensional Equivalents 19
DQR_IFRS_0130 Earnings Per Share Calculation 19
DQR_IFRS_0138 Missing Abstract from Financial Statements 19