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 | 20 |
| DQR_IFRS_0041 | Axis with a default member that differs from the IFRS Taxonomy | 20 |
| DQR_IFRS_0080 | IFRS Non-Negative Items | 20 |
| DQR_IFRS_0092 | IFRS Non-Positive Items | 20 |
| DQR_IFRS_0093 | Durational Aggregation | 20 |
| DQR_IFRS_0101 | Misapplication of Concepts between Investing, Financing and Operating Activities | 20 |
| DQR_IFRS_0102 | Accounting Relationships | 20 |
| DQR_IFRS_0103 | Invalid Value for Percentage Items | 20 |
| DQR_IFRS_0104 | Axis with Inappropriate Members | 20 |
| DQR_IFRS_0105 | FS with No Associated Calculation | 20 |
| DQR_IFRS_0115 | Fact Value Consistency Over Time | 20 |
| DQR_IFRS_0118 | Financial Statement Tables Calculation Check of Required Context | 20 |
| DQR_IFRS_0126 | FS Calculation Check with Non Dimensional Data | 20 |
| DQR_IFRS_0127 | Incorrect Dimensional Item Used on Financial Statements | 20 |
| DQR_IFRS_0128 | Dimensional Values Larger than the Default | 20 |
| DQR_IFRS_0129 | Dimensional Equivalents | 20 |
| DQR_IFRS_0130 | Earnings Per Share Calculation | 20 |
| DQR_IFRS_0138 | Missing Abstract from Financial Statements | 20 |
