The following validation rules and guidance are included in version 27:

DQC_0203 (Income Tax Authority Axis with Invalid Members (US GAAP))

The rule checks that filers do not report values using the DomesticCountryMember, ForeignCountryMember with the IncomeTaxAuthorityAxis.

DQC_0204 (Invalid Axis used for Tangible and Intangible Assets (US GAAP))

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

DQC_0205 (Invalid Member used on Balance Sheet Location Axis (US GAAP))

This rule checks if the scale used on monetary amounts reported on the balance sheet is correct.

DQC_0206 (Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis (US GAAP))

The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement.

DQC_0207 (Invalid Subtotals in Schedule of Investments (US GAAP))

The purpose of this rule is to ensure that the fair value of investments reported for broader categories (e.g., by industry, geography, or security type) is greater than or equal to the fair value reported for more specific categories that include additional dimensions.

DQC_0208 (Subtotals match Extensible Enumerations in the Schedule of Investments (US GAAP))

The purpose of Rule DQC_0208 is to ensure that any extensible enumeration value reported for the investment type and industry type is properly used as a member on the InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.

DQC_0209 (Missing Extensible Enumeration Elements on the Schedule of Investments (US GAAP))

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

DQC_0210 (Missing Investment Identifier Axis (US GAAP))

The purpose of Rule DQC_0210 is to ensure that all fact values related to individual investments are tagged with the axis InvestmentIdentifierAxis.

The comment period will remain open through Saturday, May 31, 2025. Interested parties may submit comments related to the rules by using the feedback form on xbrl.us. Generally, rules are considered for approval within 45 days of the close of the comment period and should be implemented in all filings within 90 days of approval.

For more information, please visit the Public Exposure of Validation Rules & Guidance webpage on the XBRL US website.

Source:

Public Exposure of Validation Rules & Guidance (xbrl.us)