Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC.IFRS.0223.10709 is to ensure that 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. Specifically, the rule requires that such extension concepts include one of the following terms in their local name: "operating", "investing", "financing", "incometax", or "discontinuedoperation". This promotes clarity and consistency in financial statement presentation and helps users understand the nature of extension items. The strings are case insensitive, meaning that "Operating", "OPERATING", and "operating" are all considered valid.

Conditions:

The rule applies to all IFRS filings that include extension concepts as leaf items in the statement of operating activities or income statement presentation linkbase.

• If an extension concept is a leaf item and its local name does not contain one of the required terms, the rule will trigger an error.

This rule addresses cases where extension concepts are used as leaf items on the statement of operating activities or income statement but are not clearly identified as relating to operating, investing, financing, income tax, or discontinued operations. Such omissions can lead to unclear or ambiguous financial disclosures. The rule ensures that extension concepts are properly named, improving transparency and comparability.

The extension concept myCompany:OtherIncome is used as a leaf item on the statement of operating activities or income statement but does not include one of the required strings: operating, investing, financing, incometax, or discontinuedoperation. Please revise the concept name to include one of these terms or ensure it is not a leaf item.

Rule Element Id: 10709
Rule version: 28.0.0RC1

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

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