The requirement to tag footnotes depends on the circumstances of the footnote itself. Cases where you need to tag or not tag footnotes are outlined below:
- If a row/amount in one of your financial statements refers to a footnote and the footnote information is moved to a separate line in that statement, it can be tagged automatically from Excel;
- If you have a footnote with information which does not contain additional monetary information it is not mandatory to tag this footnote;
- If you have a footnote with information which does contain additional monetary information, it is mandatory to tag this information.
PS : The detailed tagging of footnotes only applies on monetary values. FYI, monetary information for dividends is ALSO subject to mandatory detailed tagging IF disclosed in notes sections.
Please note that it is not possible to tag both the entire footnote content and separate amounts in the same footnote. You either choose to tag the entire footnote or the individual amounts.