Last reviewed: 20/9-2024
Yes, tables must be tagged since this information belongs to the note. . However, only tables in the notes section need to be tagged.
The purpose for applying table tags is to enable correct table structure in the HTML format when converted, so that it resembles information in the same structural way as in the original document.
The source for this requirement can be found in the ESMA Reporting Manual Guidance 2.2.6: "...block tagging in ESEF should be able to designate meaningful fragments of a well-formed XHTML that are extracted into XBRL for processing. That means that the extracted information, when displayed outside the context of the original document, resembles the original document as the semantic structure but not necessarily the style is maintained."
To find out how to apply table tags, click on this article: Applying Table Area Tags.