Rule ID: DQC.US.0252
Status: Final
Release date: October 7, 2026
Effective date: December 1, 2026

Purpose:

The purpose of Rule DQC.US.0252 is to ensure that each table used to tag the Schedule of Investments (SOI) of Business Development Companies (BDCs) and other investment companies includes the identifier axis defined for that table in the US GAAP taxonomy.

Conditions:

Each assertion fires when all of the following are true:

1. The filing includes the table in a statement section (role description contains "- Statement -") that is not a parenthetical section.
2. Facts are reported in the table.
3. The table does not include its identifier axis.

Each table has exactly one identifier axis:

The rule runs for filings identified as BDC filings ($BDC_FLAG) or for the form types defined in the rule form lookup.

Each member of an identifier axis represents a single investment or contract, which lets the cost, fair value, principal amount, interest rate, spread, floor, maturity and contract terms of each item be associated with each other. Filers have been tagging the SOI with tables that omit the identifier axis, identifying investments instead with InvestmentIssuerNameAxis, InvestmentTypeAxis, or extension axes. When this occurs individual investments cannot be identified, and the DQC rules that validate investment level data (including DQC.US.0142, DQC.US.0210 and DQC.US.0246) cannot operate.

The table and axis pairs above are those defined in the 2026 US GAAP taxonomy, where each table includes only its own identifier axis.

Rule DQC.US.0210 is complementary to this rule. DQC.US.0210 checks that individual investment rate facts are reported with the InvestmentIdentifierAxis; this rule checks that the tables themselves include the identifier axes.

10967: The Schedule of Investments in the section "0000006 - Statement - Consolidated Schedule of Investments" uses the ScheduleOfInvestmentsTable with the following axes: InvestmentIssuerNameAxis, InvestmentTypeAxis. This table does not include the InvestmentIdentifierAxis. Each investment reported in the Schedule of Investments should be identified using a member on the InvestmentIdentifierAxis so that the attributes of each individual investment such as the cost, fair value, principal amount, interest rate and maturity can be identified. Please add the InvestmentIdentifierAxis to the table and report each investment using a member on this axis.

10972: The schedule of open swap contracts in the section "0000007 - Statement - Consolidated Schedule of Investments (Swaps)" uses the OpenSwapContractTable with the following axes: DerivativeInstrumentRiskAxis. This table does not include the OpenSwapContractIdentifierAxis. Each open swap contract should be identified using a member on the OpenSwapContractIdentifierAxis so that the attributes of each individual contract can be identified. Please add the OpenSwapContractIdentifierAxis to the table and report each swap contract using a member on this axis.

Rule Element Id: 10967
Rule version: 32.0.0RC1

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

• Tables are identified by their hypercube in a statement role, excluding parenthetical roles, using the function soi_statement_cubes.
• Each table is reported once, listing the axes it does include.
• SummaryOfInvestmentHoldingsTable is not evaluated. In the taxonomy this summary table includes all six identifier axes, so it does not have a one-to-one identifier axis.

The rule exists in the 2026 US GAAP taxonomy version.

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