Applying mandatory tags
There are three categories of tags that must be applied to documents for ESEF reporting purposes:
- Mandatory tags
- Individual tags in the primary statements
- Block tags covering the notes to the AFSs (only required for year ends 31 December 2022 or later)
This article deals with applying mandatory tags.
Which tags are mandatory?
When a report is validated, Report Authority checks for the presence of the mandatory tags. The failure to locate a mandatory tag can cause either a "blocking" or a "non-blocking" validation failure.
A blocking validation failure will cause your ESEF file to be rejected outright at a submission gateway. You MUST clear all non-blocking validation rules before submission.
A non-blocking validation failure should be treated as a warning. In the context of mandatory tags, it should be interpreted that the tag must be used IF the information is present in the report being tagged. For example, the tag "Explanation of change in name of reporting entity or other means of identification from end of the preceding reporting period" is a non-blocking mandatory tag. If the company's name has not changed during the reporting period, the non-blocking validation failure can be ignored.
How to apply mandatory tags
Setting the currently tagging section
Before any tag is applied to the document (either manually or via the auto-tag functionality), you must first specify the section of your extended taxonomy that the tag must be inserted into. This can be done using the Currently tagging drop-down list above the report:
For the mandatory tags, select the first option "[010] Notes, accounting policies and mandatory tags".
Manually applying tags
Please refer to the following articles that deal with the manual application of XBRL tags:
The video in this article also demonstrates applying text tags.