Tag notes using block tags

Introduction

Use this article when preparing disclosures and narrative content for an iXBRL filing. Block tags are used to tag larger pieces of text, such as accounting policies, explanatory notes, and other disclosures required by the taxonomy.

Summary

After following these steps, block tags are assigned to the relevant sections or paragraphs within the notes. This allows the iXBRL engine to correctly identify and classify narrative disclosures in the filing.

Steps

Apply a block tag to a section

1. Make sure Tagging Mode is enabled.
2. Navigate to the section you want to tag.

3. Locate the block tag area displayed above the section.

   If no tags have been assigned yet, this area displays No block tags set.

4. Click No block tags set.
5. Browse the available block tags or use the search field to find a specific tag.
6. Select the appropriate block tag.
7. Repeat the process if additional block tags are required for the same section.
8. Save the changes.

The selected block tags are displayed above the section for easy review.

When a block tag is placed on a section, all child sections automatically inherit the same block tag.

Apply a block tag to a paragraph

If a disclosure applies only to part of a section, you can apply a block tag directly to a paragraph.

1. Place the cursor inside the paragraph.
2. Navigate to the Insert tab.
3. Open the XBRL menu and select XBRL Block tag.
4. Select the appropriate block tag from the list.
5. Save the changes.

The tag is applied only to the selected paragraph rather than the entire section.

Remove a block tag

1. Open the assigned block tags.
2. Click the selected tag again, or
3. Click the x icon next to the assigned tag.

The block tag is removed immediately.

Expected Result

The selected sections and paragraphs are tagged with the appropriate block tags.

Assigned tags are visible above the tagged content, making it easy to review which disclosures have been tagged.

Remarks

• Multiple block tags can be assigned to the same section or paragraph when required.
• Use section-level tagging where possible and paragraph-level tagging only when a disclosure applies to a specific part of the content.

• The same block tag cannot be nested within itself.

  For example, if a chapter already contains the block tag Disclosure of changes in accounting policies, a paragraph inside that chapter cannot use the same block tag again.

• During export, nested block tags generate validation warnings such as:

  "Warning: Block tag Disclosure of changes in accounting policies may not be nested inside itself."

• If a nested block tag warning occurs, remove the duplicate block tag and keep it applied at only one level of the document structure.