Report tags are WBSP placeholders that do not have any arguments, and therefore their syntax does not necessarily include neither square brackets nor braces. However, if for any reason you need to pass them as arguments to any WBSP function you have to add empty square brackets [] or braces {} at the end.
$WBADMIN
$WBFILEREPORT
$WBFULID
$WBDOCROOT
$WBCURRDIR
$WBTIMER
Database related tags
$WBQUERY
$WBCQUERY
$WBDELETED
$WBRECORDBREAK
Error message tags
$WBERRDESC
$WBERRMSG
$WBERRNUM
$WBERRMAIL
Navigation tags
$WBNAVIGATOR
$WBPAGENUMS
$WBPREVPAGE
$WBNEXTPAGE
$WBFIRSTPAGE
$WBLASTPAGE