DQC_0204
Approved
Jun 18, 2025

Invalid Axis used for Tangible and Intangible Assets

The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.


DQC_0204
Public Review Ended
May 31, 2025

Invalid Axis used for Tangible and Intangible Assets

The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.


DQC_0209
Public Review Ended
May 31, 2025

Missing Extensible Enumeration Elements on the Schedule of Investments

The purpose of Rule DQC_0209 is to ensure that all required extensible enumeration elements, such as InvestmentIndustrySectorExtensibleEnumeration, are properly reported in the Schedule of Investments (SOI).


DQC_0195
Approved
Feb 28, 2025

Facts using an invalid member with the Equity Components Axis

The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.


DQC_0196
Approved
Feb 28, 2025

Opening and Closing Balances on the Statement of Shareholders Equity

The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.


DQC_0196
Public Review Ended
Jan 31, 2025

Opening and Closing Balances on the Statement of Shareholders Equity

The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.


DQC_0195
Public Review Ended
Jan 31, 2025

Facts using an invalid member with the Equity Components Axis

The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.


dqc_0180
Approved
Jun 27, 2024

Dividend Financial Statement Disclosures

These rules apply to the reporting of information related to the reporting of dividend disclosures in the face of the financial statements. The purpose of the rules is to get consistency of reporting and to support the DQC Dividend guidance.


dqc_0183
Approved
Jun 27, 2024

Face Financial Statement Location using the Accrual Axis

The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to.


dqc_0183
Public Review Ended
May 31, 2024

Face Financial Statement Location using the Accrual Axis

The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to.