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 were mandatory for the 2021 report (company information such as name of reporting entity, address, etc.) and Table 2 the elements that are mandatory for the 2022 report. 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. They 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. Therefore, if my notes section does not include “Disclosure of subsidiaries” we do not need to include it in the report (and tag it) neither mention its absence.