Last reviewed: 08/8-2024.
If the first note of your report refers to the corporate information, we understand that the mandatory mark ups related to the company data (name of the reporting entity, address, etc.) cover the tagging of this block text. There is no tag or element that would fit this section apart from the separated elements present in the Table 1 of the Annex II of the RTS.
However, we have seen multiple companies and auditors proposing the usage of different elements in the initial section of the Notes to the Financial statements, so they can be multi-tagged alongside the company information. This is perfectly fine to do as using multiple elements for the same note is allowed, as well as multi-tagging of information with one element to several notes is allowed. However, please note that tagging with general data elements (e.g. name of reporting entity, domicile of entity, etc.) should only be applied once.