XBRL tagging requirements
Question on if certain numbers need to be tagged...for example, "The initial conversion rate for the notes will be XX shares of the company's stock per $1,000 principal amount." Does the $1,000 need to be tagged? Further...""...at a cash redemption price equal to 100% of the principal amount." does the 100% need to be tagged? "The amount of the notes that remain outstanding is 20% of the aggregate principal amount." Does the 20% need to be tagged? I know generally numbers are tagged but given these are just arbitrary numbers I want to make sure if they still need to be tagged or not.
Thanks!
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For most filers, I think so
§232.405 (d)(4)(i) states that within each footnote each amount (i.e., monetary value, percentage, and number) must be tagged separately
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ok, because I've seen some filers tag and others not - especially for the $1,000 and 100% principal numbers. Would love if someone would be able to give a definitive answer!
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