The Data Quality Committee (DQC) approved a new round of DQC rules for Version 28. The effective date for these rules will be for filings submitted on or after December 15, 2025. The DQC plug-in tool has been updated and released in the Workiva platform. Round 28 included updates to previously released rules and added eleven new rules.

Each new rule is described below and you can click on the link in the name of the rule to take you to the rule published by the XBRL® US Data Quality Committee.

New rules:

• DQC 212 – Missing Shares Issued or Authorized Facts When Shares Outstanding Reported - This rule ensures that when a filer reports facts for shares outstanding (such as CommonStockSharesOutstanding or SharesOutstanding), they also report the corresponding facts for shares issued and shares authorized, as appropriate. This rule validates that filings do not omit required facts that provide a complete picture of a company's equity structure. If shares outstanding and shares issued (or authorized) are the same, both concepts should be tagged. If shares authorized are unlimited, the appropriate "unlimited" concept should be used.
• DQC 213 – Missing Calculation Children for Key Balance Sheet Items - This rule ensures that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase.
• DQC 214 – Missing Equity Concepts in Balance Sheet Calculation - This rule ensures that key equity related facts disclosed in the financial statements, such as Treasury Stock, Common Stock, Additional Paid-In Capital, Retained Earnings, Accumulated Other Comprehensive Income (Loss), Noncontrolling Interest, and Preferred Stock—are also included in the equity section of the balance sheet calculation relationships.
• DQC 215 – Extension Element Name Matches US GAAP Element - This rule ensures that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
• DQC 216 – Improper Use of Extension Geography Members on StatementGeographicalAxis - This rule ensures that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions.
• DQC 217 – Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis - This rule ensures that notional amount concepts, specifically DerivativeLiabilityNotionalAmount and DerivativeAssetNotionalAmount, are not reported with the InvestmentIdentifierAxis. This rule enforces correct dimensional tagging for derivative notional amounts, in accordance with SEC guidance, to promote accurate, complete, and consistent reporting in the Schedule of Investments (SOI).
• DQC 219 – Missing Value for NonInvestmentAssetsLessNonInvestmentLiabilities - This rule ensures that filers report a value for the element NonInvestmentAssetsLessNonInvestmentLiabilities when certain conditions are met in the filing. 
• DQC 220 – Improper Use of StatementTable in Notes Disclosures - This rule ensures that filers do not use the StatementTable element in the notes disclosures section of their filings. The StatementTable is intended to be used only in the face financial statements, not in the notes.
• DQC 221 – Missing NumberOfReportableSegments When Segment Facts Are Reported - This rule ensures that filers report the NumberOfReportableSegments element whenever segment facts are disclosed in the filing. Even if a filer only has one segment, the number of reportable segments must be explicitly reported.
• DQC 222 – Scaling Error in EntityPublicFloat - This rule ensures the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers.
• DQC 223 – Extension Leaf Items on Statement of Operating Activities or Income Statement - This rule ensures extension concepts used as leaf items (i.e., items with no calculation children) on the statement of operating activities or income statement are appropriately named.

What’s our plan?

As part of our high level of ongoing service and partner in your success, we want to reassure you that Workiva is working tirelessly to anticipate these changes and incorporating them into our platform. 

The new rules will appear with the “(DQC)” at the beginning of the validation message.

In the meantime, if you have any questions, feel free to let us know here in the Workiva Community. Thanks!