10-07-2025 New MESREP checks as of 2025Q3
Starting from the reporting period 2025Q3, a number of (automatic) checks, or validation rules, will be added to MESREP. They are carried out upon receipt of the reports, although they are not yet included in the taxonomy itself (hence called here 'add on validations'). These are the following checks:
- Declared dividend may not be negative.
- Accrued interest must be reported if there is a loan. If it is zero, it should be reported as such.
- If there is real estate on the balance sheet, an operating result must also be reported.
- Shares issued by investment funds must be greater than zero (IFSB profile).
- The balance sheet total of investment funds (IFSB) must be greater than the value of the issued shares.
Blocking validations apply only to reporting profiles IF and IFSB. For all other profiles, these validations are only warning. The table below shows the added checks per reporting profile.
| Item | Check | Form/series | Profile |
|---|---|---|---|
| Dividend declared | Not negative | T01.03; T01.04; T07 | DNB; DTC; MMF; IF; OFI; FVC; IC; PF |
| Exploitation result | Not empty | T02.05 | IF; OFI; FVC; IC; PF |
| Accrued interest | Not empty when a position is reported | T01.05; T03; T05.01; T06; T07.10; T08 | IF; OFI; FVC; IC; PF |
| Investment fund shares issued | Greater than zero | T16 | IFSB |
| Balance sheet total | Greater than zero | T17.01 | BAL; IFSB |
A detailed overview of the added validation rules can be found in the Excel file Add-on validaties MES_3.0.0_Excel and the XML file (for reporters who report in XBRL) Add-on validaties MES_3.0.0_XML.
These validation rules (in the taxonomy called ‘assertions’) will also be included in the new version of the MESREP taxonomy (version 4.0.0), which will apply to reporting periods starting in 2026. At that point, most of these checks will become blocking, also for the other reporting profiles.