Tag table footnotes and note values

Introduction

Use this article when preparing an iXBRL filing and you need to tag individual values outside the main financial statement tables. This is commonly required for values reported in table footnotes or for specific disclosures in the notes that require value-level tagging.

Summary

After following these steps, individual values are tagged as iXBRL facts and linked to the appropriate taxonomy concept. This ensures that important numeric disclosures outside the main tables are included in the iXBRL filing.

Overview

Value tagging is typically required in the following situations:

Values reported in primary statement footnotes

If a footnote to a primary financial statement contains a reported value, that value may need to be tagged separately as part of the detailed tagging of the primary financial statements.

Specific note disclosures requiring value tags

Some taxonomy concepts require individual value tagging rather than block tagging or inline tagging.

Examples include:

• Dividends recognised as distributions to owners per share
• Dividends proposed or declared before financial statements authorised for issue but not recognised as distributions to owners
• Dividends proposed or declared before financial statements authorised for issue but not recognised as distributions to owners per share

Steps

1. Open the document.
2. Navigate to the value that needs to be tagged.
3. Select the value.
4. Open the Insert tab.
5. Select XBRL.
6. Click XBRL Value.

An XBRL value element is created around the selected value.

7. Click on the that element and choose Set Tag to open the taxonomy browser.
8. Use the search field to find the appropriate taxonomy concept.
9. Select the concept that best matches the reported fact.
10. Confirm the selection and apply the tag.

Set the container

Select the appropriate container for the value.

Examples:

• Notes for values reported in the notes.
• The corresponding financial statement container for values reported in primary statement footnotes.

In most cases, a footnote value should use the same container as the line item to which the footnote relates.

Set the reporting period

Select whether the value belongs to:

• Current period
• Previous period

You can do that in the properties sidebar using the XBRL - Period property.

Expected Result

The selected value is tagged as an individual iXBRL fact and linked to the correct taxonomy concept, reporting period, and container.

The value is included in the generated iXBRL filing and can be validated together with the other tagged facts.

Remarks

• Use value tags only for individual facts that require separate tagging.
• Most narrative disclosures should be tagged using block tags or inline tags rather than value tags.
• When tagging footnote values, use the same container as the related financial statement line item whenever possible.
• If you are unsure which concept, container, or period should be used, consult your auditor or reporting specialist before finalising the filing.