Version 19 - February 2026 (template release)
Template release pack
This release focuses on minor legislative content changes, features, and correction updates for the period ending June 2026. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713.
Release notes
- Period end: June 30, 2026
- Update type: Minor legislative, features, and corrections
Overview
The template is a minor release that includes details of legislative updates, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after 1 July 2025. These updates include updating the basis of presentation note with details of upcoming standards: ‘IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments’, ‘Annual Improvements to IFRS (IFRS 1, 7, 9, 10 and IAS 7)’, ‘IFRS 9 and IFRS 7 – Electricity Contracts Dependent on Nature’, ‘IFRS 18 – Presentation and Disclosure in Financial Statements’, ‘IFRS 19 – Subsidiaries Without Public Accountability: Disclosure’, ‘IAS 21 – Conversion to a Hyperinflationary Presentation Currency’, ‘Illustrative Examples – Amendments to IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37’ (no specified effective date), and ‘IFRS 10 and IAS 28 – Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture’ (effective date to be determined).
The template is on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative update information
Accounting reference number | Details |
|---|---|
IFRS 9 and IFRS 7 | Classification and Measurement of Financial Instruments Amendments clarify derecognition of financial liabilities, introduce options for electronic payments, address ESG features in financial assets, and require new disclosures for contingent terms. Effective January 1, 2026. |
Annual Improvements to IFRS (IFRS 1, 7, 9, 10 and IAS 7) | Clarifications and corrections to wording and requirements across several standards. Effective January 1, 2026. |
IFRS 9 and IFRS 7 | Electricity Contracts Dependent on Nature Clarifies "own use" requirements, allows hedge accounting for qualifying contracts, and introduces new disclosure requirements. Effective January 1, 2026. |
IFRS 18 | Presentation and Disclosure in Financial Statements Replaces IAS 1, introduces new presentation requirements, management performance measures, and enhanced aggregation/disaggregation of financial information. Effective January 1, 2027. |
IFRS 19 | Subsidiaries Without Public Accountability: Disclosure Allows eligible subsidiaries to apply reduced disclosure requirements while following recognition, measurement, and presentation rules of other IFRS standards. Effective January 1, 2027. |
IAS 21 | Conversion to a Hyperinflationary Presentation Currency Requires conversion from non-hyperinflationary functional currency to hyperinflationary presentation currency using closing exchange rates. Effective January 1, 2027. |
Amendments (IFRS 7, 18, IAS 1, 8, 36, 37 | Illustrative Examples Amendments (IFRS 7, 18, IAS 1, 8, 36, 37) Adds examples to improve disclosures on climate risks and uncertainties, materiality judgments, impairment assumptions, credit risk, and site restoration provisions. No specified effective date. |
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
4655560 | Redundant report | Description of change: The report has been marked as [Pre jun 2026] because it is linked to a non-existent category structure, preventing it from retrieving any data. Locations impacted:
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5022202 | Enable Directors’ Report folder and Other Financial Assets note | Description of change: The directors report folder has been enabled to align it with the Streamline and other templates. Report locations impacted:
Description of change: The "Other Financial Assets" note has been re-enabled to ensure all expected content is available. Also, a display condition was added to the folder to ensure it appears only when the relevant categories contain values. Report locations impacted:
|
Features
Item ID | Title | Details and limitations |
|---|---|---|
5035223 | Update cache to improve translations | Description of change: The Chilean Spanish-to-English translation cache has been updated to correct section lettering and enhance the accuracy and consistency of multiple translations. Please refer to the annex for the specific additions. Locations impacted:
|
5013855 | Hide default signatory dates when no date is entered | Description of change: The signatory date field has been updated to display only when a valid date is entered, preventing the incorrect default date "01 January 0001" from appearing. Report locations impacted:
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Content changes
Item ID | Details and limitations |
|---|---|
5007956 | Description of change: Disabled this folder updated the name to "Nuevos pronunciamientos (Normas, Interpretaciones y Enmiendas) contables" and marked as [Pre jun 2026] as we have added a new foder with updated regulations. Report locations impacted: Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Nuevos pronunciamientos (Normas, Interpretaciones y Enmiendas) contables con aplicación efectiva para periodos anuales Created new folder, with updated regulations. This release incorporates updates regarding recently issued International Financial Reporting Standards (IFRS) and amendments that have not yet come into effect. The changes have been summarized in the section above ‘Legislative update information’. Report locations impacted: |
XBRL changes
There is no XBRL for this template.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Known issues
There are no known issues identified for this release.
Appendix
Original Spanish wording | English translation |
|---|---|
a) | a) |
i) | i) |
e) | e) |
o) | o) |
f) | f) |
PATRIMONIO | EQUITY |
Moneda de presentación y moneda funcional | Presentation currency and functional currency |
Otro resultado integral | Other comprehensive income |
Compensación de saldos y transacciones | Offsetting of balances and transactions |
Criterios contables aplicados | Significant accounting policies |
Otro resultado integral antes de impuestos | Other comprehensive income before tax |
Moneda (1) | Currency (1) |
Moneda (2) | Currency (2) |
Moneda (3) | Currency (3) |
Moneda funcional y de presentación | Functional and presentation currency |
Total patrimonio | Total equity |
Total patrimonio y pasivos | Total equity and liabilities |
Saldo final | Closing balance |
Bases de presentación de los estados financieros | Basis of presentation of the financial statements |
Bases de preparación de los estados financieros | Basis of preparation of the financial statements |
Cuentas comerciales por cobrar y cuentas por cobrar a empresas relacionadas | Trade receivables and receivables from related parties |
Actividades operacionales | Operating activities |
Related Content
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Chile
Format:
Article