Rule Catalogue
Detection Rules
The deterministic checks applied to every incoming filing. Each rule cites the standard or circular it enforces and produces a citation-linked finding on match.
Active rules
9 / 10
Consistency
Code
Rule
Severity
Status
CON-001
Narrative vs XBRL revenue growth reconciliation
Compares revenue-growth percentages disclosed in the Chairman's / MD&A narrative against XBRL-tagged revenue movement across periods. Flags deviations > 2 percentage points.
Ref: IFRS Practice Statement 1, §22
Critical
Active
CON-002
Working-capital narrative arithmetic check
Verifies that qualitative statements about liquidity ("healthy", "strong") are supported by a current ratio ≥ 1.20 and quick ratio ≥ 1.00.
Ref: IAS 1, §25 (going concern)
Warning
Active
CON-003
Trade receivables period-over-period spike
Flags trade-receivables movements outside the sector peer band (default 8–15% YoY) when no impairment-reassessment disclosure is present.
Ref: IFRS 9, §5.5
Warning
Active
CON-004
Equity roll-forward reconciliation
Reconciles opening equity + comprehensive income + transactions with owners to closing equity. Tolerance ± OMR 1,000.
Ref: IAS 1, §106
Info
Active
Sustainability
Code
Rule
Severity
Status
SUS-001
IFRS S1/S2 governance disclosure present
Requires a named sustainability committee or equivalent body, meeting cadence, and reporting line to the Board.
Ref: IFRS S1, §27 — S2, §5
Warning
Active
SUS-002
Scope 1 & Scope 2 emissions quantitative disclosure
Requires numeric disclosure in tCO2e with methodology (location-based vs market-based) for Scope 2.
Ref: IFRS S2, §29(a)(i)
Critical
Active
SUS-003
Scope 3 emissions readiness
For FY2029+ filings, requires Scope 3 categories 1, 6, 15 (financed emissions) at minimum. FY2028 and earlier: flagged as informational.
Ref: IFRS S2, §29(a)(i)(3) — FSA transition timetable
Info
Active
SUS-004
Climate scenario analysis referenced
Requires at least one climate scenario referenced (e.g. 1.5°C, 2.5°C, NGFS) with impact narrative on strategy.
Ref: IFRS S2, §22
Warning
Active
Bilingual
Code
Rule
Severity
Status
BIL-001
Bilingual figure equivalence
Compares numeric disclosures in the English and Arabic filings for the same reporting period. Any deviation > 0.5% is flagged critical.
Ref: CMA Circular 2/2019, §4
Critical
Active
BIL-002
Bilingual date & period equivalence
Verifies reporting period boundaries (Gregorian vs Hijri, where used) align across language versions.
Ref: CMA Circular 2/2019, §4
Warning
Disabled