In a start-tag or ENTITY declaration, every CURRENT, FIXED or default valued attribute must be specified if both SHORTTAG and OMITTAG are NO.
          #0260   Markup Error
ISO 8879, 7.9.1.1
          In a start-tag or ENTITY declaration, every CURRENT, FIXED or default valued attribute must be specified if both SHORTTAG and OMITTAG are NO.