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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 54 - 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 ended: December 2025
  • Update type: Major legislative changes, corrections, and features
Overview
This Australia Corporate Template Content Version 54.0 is a Major release that includes important legislative updates, along with feature and correction.
Key legislative updates in this version are effective for annual periods beginning on or after June 2025. These updates include: [• Amendments to the Classification and Measurement of Financial Instruments – Amendments to AASB 9 and AASB 7, • AASB 18 Presentation and Disclosure in Financial Statements].
This version 54.0 has been released on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
note
This will be the final release featuring legislative updates from our current content provider. All future releases will incorporate legislative updates from our new Big Four partner. For any questions, please contact your Client Relationship Manager, call our Support Team at 1800 074 333, or email SupportANZ@thomsonreuters.com.
Legislative
Accounting Reference Number
Details
Amendments to the Classification and Measurement of Financial Instruments – Amendments to AASB 9 and AASB 7
The AASB issued targeted amendments to AASB 9 and AASB 7 to respond to recent questions arising in practice, and to include new requirements for all reporting entities. Among other amendments, the AASB clarified the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system.
AASB 18 Presentation and Disclosure in Financial Statements
AASB 18 Presentation and Disclosure in Financial Statements (effective for annual periods beginning on or after 1 January 2027) The IASB issued the new standard on presentation and disclosure in financial statements, which replaces AASB 101, with a focus on updates to the statement of profit or loss. The key new concepts introduced in AASB 18 relate to:
  • the structure of the statement of profit or loss with defined subtotals.
  • the requirement to determine the most useful structured summary for presenting expenses in the statement of profit or loss.
  • required disclosures in a single note within the financial statements for certain profit or loss performance measures that are reported outside an entity's financial statements (that is, management-defined performance measures); and
  • enhanced principles on aggregation and disaggregation, which apply to the primary financial statements and notes in general.
The Fund is currently still assessing the effect of the forthcoming standard and amendments.
Corrections
Item ID
Title
Details and limitations
2937363
Note 7: Added variable in note column
Relevant Note Column variables have been added to display the Note Column, and the Note References have been linked to the respective Line Items in the table to display the Note Number References in both the Annual Report and the Interim Report of the Template.
Features
Item ID
Title
Details and limitations
2975906
Analytical Review Report
A new report has been added to the Reports List tab of the Template - Analytical Review. This Analytical Review shows the users the Year-on-Year changes in both values and percentages of the firm's performance.
Content changes
Item ID
Title
Details and limitations
2946614
Part A:
  • Cover page
  • Contents page
  • Directors' report
  • Auditor's independence declaration
  • Text in the Headers has been corrected
  • Text in the existing paragraphs and bullet lists has been corrected
  • New text paragraphs have been added
  • New bullet lists have been added
  • Text variables have been corrected
  • Note Number and Page referencing have been corrected wherever necessary in the text and bullet lists
2946614
Part B:
  • Contents page
  • Statement of comprehensive income
  • Statement of financial position
  • Statement of changes in equity
  • Statement of cash flows
  • Note Columns have been added with relevant variables in the tables and made to display as Non-Zero
  • Note Referencing has been added and corrected within the tables
  • New Section Headers have been added
  • Table Totals Display condition has been corrected
  • No Longer Required Text Paragraphs have been made to Display Never
  • Folder name is updated to match the Consistent Format of the Template
2946617
Part A:
  • Contents of the notes to the financial statements
  • Note 1 - General information
  • Note 2 - Summary of material accounting policies
  • Text Changes have been made to match the Model Content
  • New Text Paragraphs have been added as per the Model Content
  • New Bullet Lists have been added as per the Model Content
  • Folder Levels have been corrected to remove Include in Numbering to match the Model Content
  • Bullet List Items Indentation has been corrected to match the Model Content
2946617
Part B:
  • Note 3 - Financial risk management
  • Table Column Headers have been updated as per the Model Content
  • Specific percentage values have been updated to the XX Format to maintain consistency throughout the Template
  • Text Changes have been made to match the Model Content
  • Note Numbering Referencing has been corrected in Text Paragraphs as per the Model Content
  • Table Totals Format has been made Bold to match the Model Content
2946619
Part A:
  • Note 4 - Offsetting financial assets and financial liabilities
  • Note 5 - Fair value measurement
  • New Text Paragraphs have been added
  • Manual Tables have been updated as per the Model Content
  • Table Headers have been corrected
  • Note Columns have been added with relevant Variables and Display Conditions
  • Note Number Referencing has been corrected in the Tables
  • Tables Display Condition from the Properties has been updated to ShowConsol for Consolidated Tables and ShowParent for Parent Tables to Display the required Tables, either Parent or Consolidated Tables, using Table settings
  • Note Number Referencing has been corrected in the Text Paragraphs as per the Model Content
  • Table Line Item Descriptions have been corrected to match the Model Content
  • Table Line Item Indentation formatting has been updated to match the Model Content
  • Table Section Headers formatting has been updated to Bold to match the Model Content
  • Text in the Bullet Lists has been updated as per the Model Content
  • Table Headers have been corrected for the alignment to match the Model Content
  • Table Headers have been corrected to eliminate displaying the same header twice in the tables
2946619
Part B:
  • Note 6 - Net gains/(losses) on financial instruments at fair value through profit or loss
  • Note 7 - Financial assets at fair value through profit or loss
  • Note 8 - Financial liabilities at fair value through profit or loss
  • Category Names & External Names have been updated to reflect the updated names within the Tables as per the Model Content
  • Note Number Referencing has been corrected in the Text Paragraphs
  • Note Number Referencing has been added in the Tables
  • Note Column Variables have been added with relevant Display Conditions
  • Table Line Item Descriptions and Section Totals have been updated as per the Model Content
  • Table Section Headers formatting has been updated to Bold to match the Model Content
2946623
Part A:
  • Note 9 - Derivative financial instruments
  • Note 10 - Structured entities
  • Note 11 - Net assets attributable to unitholders / Unitholders' funds
  • Text corrections have been made as per the Model Content
  • Tables Display Condition from the Properties has been updated to ShowConsol for Consolidated Tables and ShowParent for Parent Tables to Display the required Tables, either Parent or Consolidated Tables, using Table settings
2946623
Part B:
  • Note 12 - Distributions to unitholders
  • Note 13 - Cash and cash equivalents
  • Note 14 - Reconciliation of profit/(loss) to net cash inflow/(outflow) from operating activities
  • Tables Display Condition from the Properties has been updated to ShowConsol for Consolidated Tables and ShowParent for Parent Tables to Display the required Tables, either Parent or Consolidated Tables, using Table settings
2946628
Part A:
  • Note 15 - Remuneration of auditors
  • Note 16 - Other operating expenses
  • Note 17 - Related party transactions
  • Years have been changed to XX Format to maintain consistency throughout the template
  • Percentages have been changed to XX Format to maintain consistency throughout the template
  • Relevant Text Variables have been added
  • Section Totals with Display Breakdown Row have been updated to match the Model Content
  • The Table Column Headers alignment has been corrected to match the Model Content
2946628
Part B:
  • Note 18 - Events occurring after the reporting period
  • Note 19 - Contingent assets and liabilities and commitments
  • Directors' declaration
  • Independent auditor's report
None
XBRL changes
There is no XBRL for this template.
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.

Known issues

Item ID
Details and limitations
1
Even if elements are set to Never the report may still display them when users upgrade to the 6.29 platform.
2
Exercise caution when deleting original elements (paragraphs, tables, for instance) reflected from the parent or root template. Deleting these elements prevents saving back to the template without reimplementing it with backup files. You will also lose any updates made to the elements. The template won't upgrade and sync perfectly with the latest draft template update. Some functions, such as Revert to Template or Compare with Template, isn't available. Deleting the original element changes its ID, making comparison to the draft or parent template impossible. Consider this, especially when customization is necessary. As an alternative to deleting unwanted elements, create a copy. Build your customization from the copy and set the display of the unwanted original element to Never.
3
You can change column names in grids. Use the Column Rename feature. Don't change existing column IDs. Changing the IDs will cause data loss and break links.

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