Version 11 - December 2025 (template release)
Template release pack
This release focuses on the legislative content changes, features and correction updates for the period ending
December 2025
. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.Release notes
- Period end: December 31, 2025
- Update type: Legislative, features, and corrections
Overview
This Peru Corporate Template Content Version 11 is a Major release that includes important legislative updates and IFRS-alignment changes, along with a features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include: Lack of Exchangeability – Amendments to IAS 21 and IFRS Sustainability Standards (IFRS S1 and IFRS S2). Additional updates effective for later periods include: Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 (January 2026); Annual Improvements to IFRS Standards – Volume 11 (January 2026); Contracts Referencing Nature-Dependent Electricity – Amendments to IFRS 9 and IFRS 7 (January 2026); IFRS 18 Presentation and Disclosure in Financial Statements (January 2027); and IFRS 19 Subsidiaries without Public Accountability: Disclosures (January 2027).
This version 11 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627 and 6.32.9713.
Legislative updates
These are the main updates made to the template:
Accounting Reference Number | Details |
|---|---|
IAS 21 | Lack of Exchangeability – Amendments to IAS 21 |
IFRS S1 and IFRS S2 | IFRS Sustainability Standards |
IFRS 9 and IFRS 7 | Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 |
Annual Improvements – Volume 11 | Annual Improvements to IFRS Standards – Volume 11 |
IFRS 9 and IFRS 7 | Contracts Referencing Nature-Dependent Electricity – Amendments to IFRS 9 and IFRS 7 |
IFRS 18 | Presentation and Disclosure in Financial Statements |
IFRS 19 | Subsidiaries without Public Accountability: Disclosures |
Corrections
Item ID | Title | Details and Limitations |
|---|---|---|
4655411 | Ensure that all tables that don't pull in FPD values do not have an "Enter Data" link | Description of change: The Enter Data link has been deleted for tables that are not populated from an FPD control, so that it doesn't give the impression that they can be populated from an FPD control.
|
Features
Item ID | Title | Details and Limitations |
|---|---|---|
4655283 | Indirect cash-flow section header | Description of change: The header section that discloses debtors and creditors (Section D) has been amended to 'Aumento / Disminución de:' so that it does not contain brackets to avoid any confusion.
Report locations impacted: |
4655418 | Date format in Signatories | Description of change: Amended the date format of the signatories so that the dates display in the Spanish format.
Report locations impacted: |
4696335 | Consistency on table naming and improved visibility of grey bars in report tables | Description of change: The grey bar in the report tables has been made visible to help customers easily identify the tables in Design mode.
Report locations impacted: Description of change: The NST has been corrected to include the missing (E1) and (E2) suffixes, aligning with the report's naming convention. Report locations impacted: |
Content changes
Item ID | Title | Details and limitations |
|---|---|---|
4655616 | Legislative updates for years ended 31 December 2025 | Description of change: The item is disabled and marked as [Pre dic 2025]. Report locations impacted: Description of change: A new folder was created for the updated legislation: IAS 21 Lack of Exchangeability – Amendments to IAS 21 Provides guidance on determining whether a currency is exchangeable and how to estimate a spot exchange rate when exchangeability is lacking. Entities must disclose how this affects financial performance and cash flows. (Effective January 2025) IFRS S1 and IFRS S2 IFRS Sustainability Standards Introduces global sustainability and climate-related disclosure requirements. Includes a “climate-first” transition option for initial adoption and sets a framework for consistent ESG reporting. (Effective January 2025) IFRS 9 and IFRS 7 Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 Clarifies derecognition timing for financial liabilities, addresses ESG-linked features in contractual cash flows, and introduces new disclosure requirements for contingent terms and equity instruments. (Effective January 2026) Annual Improvements – Volume 11 Annual Improvements to IFRS Standards – Volume 11 Covers minor but necessary clarifications, including hedge accounting references in IFRS 1 and IFRS 9, updated IFRS 7 disclosure guidance, IFRS 10 agent determination, and terminology changes in IAS 7. (Effective January 2026) IFRS 9 and IFRS 7 Contracts Referencing Nature-Dependent Electricity – Amendments to IFRS 9 and IFRS 7 Updates “own use” exception for renewable energy contracts, modifies hedge accounting rules for variable volumes, and adds disclosure requirements to explain financial impact. (Effective January 2026) IFRS 18 Presentation and Disclosure in Financial Statements Replaces IAS 1 with new income statement categories and subtotals, introduces management performance measures (MPMs), and provides clearer guidance on aggregation and disaggregation of financial information. (Effective January 2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures Allows eligible subsidiaries to apply reduced disclosure requirements while maintaining full recognition and measurement under IFRS, easing compliance for group entities. (Effective January 2027) Report locations impacted: |
XBRL changes
There is no XBRL for this template.
Known issues
Item ID | Details and limitations |
|---|---|
1 | Please note the report doesn’t export to Excel, due to the character “/” in the Peruvian currency symbol (S/). If the user would like to export to Excel from the desktop, please go to Tools > Number, Date and Culture Format and amend the Culture format. Note the report doesn’t export to Excel from the web. |
Additional information
There is no additional information for this release.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.
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