missingMandatoryMarkups

Introduction

Use this article when the validation report contains the error missingMandatoryMarkups. This error indicates that one or more mandatory taxonomy elements have not been tagged in the report.

Summary

After following this article, you will understand how to identify the missing elements and how to add the required inline tags to resolve the validation message.

Overview

Certain taxonomies require specific disclosures to be tagged using inline tags. When one or more mandatory disclosures are not present or have not been tagged, the validation engine generates the missingMandatoryMarkups error.

A typical validation message may look like:

Mandatory elements to be marked up are missing:
AddressOfRegisteredOfficeOfEntity,
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities,
DomicileOfEntity,
ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod,
NameOfParentEntity,
NameOfUltimateParentOfGroup,
PrincipalPlaceOfBusiness

The exact list depends on the taxonomy and reporting requirements applicable to your filing.

Investigate the missing elements

1. Open the validation report.
2. Review the concepts listed in the validation message.
3. Determine whether the corresponding information is present in the report.
4. If the information is present, verify whether the correct inline tag has been applied.
5. If the information is not present, determine whether the disclosure is applicable to your organisation.

Add the required inline tags

If the disclosure exists in the report but has not yet been tagged:

1. Locate the relevant text in the document.
2. Select the text that should be tagged.
3. Insert the appropriate inline tag.
4. Select the corresponding taxonomy concept.
5. Save the changes.
6. Generate a new iXBRL package.

More information on applying inline tags can be found in this article: Tag organization information using inline tags

Understanding applicability

Not every concept listed in the validation message is necessarily relevant for every organisation.

For example:

• ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod is generally only applicable when the reporting entity's name has changed during the reporting period.
• NameOfParentEntity may not be applicable if no parent entity exists.
• NameOfUltimateParentOfGroup may not be applicable if the reporting entity is not part of a group.

In these situations, the validation message may still appear even though the disclosure is not relevant to the organisation. Always consult with your auditor to verify the mandatory concepts for your organisation. 

Expected Result

All applicable mandatory disclosures have been tagged using the correct inline tags and the validation message is resolved where appropriate.

Remarks

• Mandatory markup requirements are determined by the selected taxonomy.
• Always verify whether a missing disclosure is applicable before adding it to the report.
• Inline tags are used to tag organisation information and other required textual disclosures.
• Consult your auditor if you are unsure whether a specific disclosure is applicable to your organisation.
• After adding or updating inline tags, generate a new iXBRL package and review the validation report again.