Rule ID: DQC.IFRS.0224.10751
Status: Public Exposure December 8, 2025 - January 22, 2026 - provide comment at https://xbrl.us/public-review
Public Review Release date: December 8, 2025

Purpose:

The purpose of Rule DQC.IFRS.0224.10751 is to ensure the mathematical accuracy of management-defined performance measure (MPM) reconciliations in IFRS filings. The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.

Conditions:

The rule applies to all IFRS filings that include management-defined performance measure reconciliations using the ReconciliationOfManagementdefinedPerformanceMeasureAxis.

• If a management-defined performance measure fact exists with the ValueOfManagementdefinedPerformanceMeasureMember, the rule will verify mathematical accuracy.
• The rule checks that: IFRS base measure + sum(reconciling adjustments) = Management-defined performance measure

Technical Details The rule performs the following validation:

1. Identifies MPM Facts: Locates monetary facts tagged with the ValueOfManagementdefinedPerformanceMeasureMember
2. Identifies IFRS Base: Finds the corresponding IFRS measure on the reconciliation domain
3. Collects Adjustments: Gathers all reconciling item facts (excluding the domain and MPM member)
4. Validates Arithmetic: Ensures that IFRS base + sum(adjustments) = MPM value

Axis and Members The rule works with the following IFRS taxonomy elements:

• Axis: ifrs-full:ReconciliationOfManagementdefinedPerformanceMeasureAxis
• Target Member: ifrs-full:ValueOfManagementdefinedPerformanceMeasureMember
• Domain: ReconciliationOfManagementdefinedPerformanceMeasureDomain
• Excluded Member: AllReconcilingItemsMember

This rule addresses cases where management-defined performance measure reconciliations contain mathematical errors or inconsistencies. Such errors can mislead users about the relationship between IFRS measures and management-defined performance measures, undermining the credibility of non-IFRS financial metrics. The rule ensures that reconciliation tables are arithmetically correct, providing users with reliable information about how management-defined measures relate to standardized IFRS measures.

Management defined performance measure reconciliation mismatch.

MPM fact: 150000 MPM period: 2024-01-01/2024-12-31 MPM unit: USD MPM dimensions: ifrs-full:ReconciliationOfManagementdefinedPerformanceMeasureAxis=ifrs-full:ValueOfManagementdefinedPerformanceMeasureMember

IFRS base used: 120000 Sum of adjustments: 25000

Expected: IFRS base + sum(adjustments) = MPM

Please review the facts used in the reconciliation: the IFRS measure facts on the Reconciliation domain and the reconciling item facts.

Rule Element Id: 10751
Rule version: 29.0.0RC1

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

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