XBRL / SEC & ESEF Reporting Quality
SOXfree12 data-quality rules for XBRL financial reporting. Covers calculation linkbase footing, element sign correctness, context/period presence, taxonomy element validation, unit consistency, mandatory fact tagging, negative-value prohibitions, axis/member validation, decimals consistency, conflicting duplicates, ESEF block tagging, and full DQC ruleset compliance.
Checks included (12)
Calculation Relationships Foot
Child facts must sum to their parent per the calculation linkbase (e.g., line items sum to a subtotal). Top DQC finding.
Element Sign Correct
Reported value sign must match the element's balance/weight (DQC 0015). Negative values on naturally-positive concepts are a frequent error.
Units Consistent (monetary / shares / perShare)
The unitRef must match the element's data type — monetary items in currency, share counts in shares, EPS in currency-per-share (DQC 0009).
Axis / Member Combination Valid
Dimensional members must be valid for their axis, and extension members must be anchored to a base taxonomy member (DQC 0001).
Context & Period Present
Every reported fact must have a valid context with an entity identifier and a period (instant or duration).
Mandatory Facts Tagged
Required cover-page (dei) facts and primary-statement totals (assets, liabilities, equity, revenue, net income) must be tagged.
Block (Text) Tagging Present (ESEF)
ESEF filings must block-tag the notes to the financial statements per the ESMA mandatory markup requirements.
Element From Approved Taxonomy
Each tagged concept must exist in the SEC/IFRS/ESEF taxonomy version cited by the filing; custom extensions must be properly anchored.
Decimals / Scale Consistent
The decimals attribute must be consistent with the value's precision and across comparable facts; mismatches distort rounding.
No Negative Where Prohibited
Concepts that cannot logically be negative (e.g., Assets, SharesOutstanding) must be non-negative (DQC 0080/0015).
No Conflicting Duplicate Facts
The same concept reported for the same context and unit must not appear twice with different values (inconsistent duplicates).
XBRL US DQC Ruleset Pass
Filing passes the full XBRL US Data Quality Committee approved ruleset (185 rules) with zero errors before submission.