About Hidden Facts and Non-Printing Sections
Sometimes one fact has additional information that requires more than one tag. To do this, create a non-printing section for the fact and tag the additional information as hidden facts.
NOTE: Non-printing sections do not appear in the final filing document.
Here are some examples of hidden facts in non-printing sections:
True/False statements: When you report a true/false concept that is not specifically stated as “true” or “false.” Add the statement as a hidden fact with either “true” or “false” for proper reporting and tag them appropriately.
Mandatory Facts: Some mandatory facts are not reported in the actual Annual Financial Statements, but they are mandatory to file.
The example below shows hidden facts in the Independent Auditor's Report.
In the Document Outline, the non-printing section title appears in lighter gray italic text. When you open the non-printing section, it has a Non-Printing Section banner across the top and bottom.
Creating a Non-Printing Section
To create a non-printing subsection:
Right-click the existing section and select Add Subsection. A new section appears in the document.
Rename the new section and press Enter.
Right-click the new section and click Section Properties.
Select the Advanced Options tab, then select the Set section as non-printing checkbox.
Click OK on the warning message and click OK again to apply the change and close the Section Properties dialog box.
Adding Hidden Facts
Now you can add hidden facts to the new non-printing section. Just enter the information exactly as it appears in the primary section of the document.
The following subsections show some examples of how to tag hidden facts.
Sometimes you might have a true/false concept reported in the document, but is not specifically stated as true or false.
Create the non-printing section with a table and add the fact as a hidden fact.
Include true or false in another cell for proper reporting and apply the appropriate concept and date.
For example, your report might include an Indepdendent Auditor's Report. You are required to specify that it’s true that a Strategic Report is included, which you do in the non-printing section.
Many mandatory facts are not reported in the Annual Financial Statements, but CIPC requires them in your filing. To include this information in your document, create a nonprinting section for this information.
The following image shows an example of a nonprinting section that contains various mandatory facts.
Tagging Hidden Facts
After adding hidden facts to the non-printing section, you can tag them with XBRL concepts and dates.
Turn on XBRL and make sure you tag the original facts in the primary document first with concepts and dates.
Go to the hidden fact section and tag facts using the XBRL Detail Tagging dialog box and options.
See the Tagging Facts article for additional information.
If the hidden fact uses the same concept as the original fact, use the copy and paste option in the Copying and Pasting Tags article.