Last reviewed: 07/8-2024.
It has been misunderstood by a lot of parties, but there is not a general requirement to tag all notes and only the notes. There are two tables in the RTS Annex II (find the information here) where Table 1 includes the elements that are mandatory to tag for annual reports from 2021 (company information such as name of reporting entity, address, etc.) and Table 2 includes the elements that are mandatory to tag for annual reports from 2022. From these, we can conclude the following:
1. If you have a note that does not fall under any of the mandatory tags, you are not obliged to tag that note, although we understand that every issuer and auditor will look for it anyway for completeness purposes.
2. Some of the tags (such as Statement of IFRS compliance or Dividends recognized as distributions to owners per share) are not necessarily located in the notes, but could be situated elsewhere in the report. These are still mandatory for tagging if the information is available in the report even if the information is not in the notes section. We encourage you to keep this in mind when preparing your hypertags for the upcoming reports.
3. The same rule applies for table 2 as for table 1: it is only mandatory to use the tag if the information is available in the report. For example, if your report does not contain information about subsidiaries, it is not necessary to use the disclosure of subsidiaries tag, nor do you need to mention its absence.