The number of names in IDREF, IDREFS, ENTITY and ENTITIES attribute values in a start tag, whether specified or defaulted, must not exceed the GRPCNT quantity limit.

#0086   Markup Error

ISO 8879, 7.9.4.5

The number of names in IDREF, IDREFS, ENTITY and ENTITIES attribute values in a start tag, whether specified or defaulted, must not exceed the GRPCNT quantity limit.