Version 59 - 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.

Version 59 Australia Orange template (ZIP)

Release notes

Period ended: December 2025

Update type: Major (legislative and features)

Overview

This Australia Corporate Template Content Version 59.0 is a Major release that includes important legislative updates and IFRS-alignment changes, along with features and corrections.

Key legislative updates in this version are effective for annual periods beginning on or after 1 January 2025. These updates include: [• ‘AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability [AASB 1, AASB 121 & AASB 1060]’, • ‘AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments [AASB 7 & AASB 9]’, • ‘AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments [AASB 7 & AASB 9]’ and • ‘AASB 18 - Presentation and Disclosure in Financial Statements’.

This version 59.0 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

Legislative update information

Accounting Reference Number	Details
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability [AASB 1, AASB 121 & AASB 1060]	Amendments to Australian Accounting Standards – Lack of Exchangeability (effective for annual periods beginning on or after 1 January 2025). The amendments did not have any material impact on the amounts recognized in prior periods and are not expected to significantly affect the current or future periods.

New standards and interpretations have not yet been adopted
(not mandatory for 31 December 2025 reporting periods and have not been early adopted by the group).

Accounting Reference Number	Details
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments [AASB 7 & AASB 9]	Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments (effective for annual periods beginning on or after 1 January 2026). On 29 July 2024, the AASB issued targeted amendments to AASB 9 and AASB 7 to respond to recent questions arising in practice, and to include new requirements not only for financial institutions but also for corporate entities. These amendments: Clarify 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 Clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion Add new disclosures for certain instruments with contractual terms that can change cash flows (such as some financial instruments with features linked to the achievement of environmental, social and governance targets); and Update the disclosures for equity instruments designated at fair value through other comprehensive income (FVOCI) These amendments do not expect these amendments to have a material impact on its operations or financial statements.
AASB 18 - Presentation and Disclosure in Financial Statements	Presentation and Disclosure in Financial Statements (effective for annual periods beginning on or after 1 January 2027). AASB 18 will replace AASB 101 Presentation of financial statements. The group expects that grouping items of income and expenses in the statement of profit or loss into the new categories will impact how operating profit is calculated and reported. Foreign exchange differences currently aggregated in the line item ‘other income and other gains/(losses) – net’ in operating profit might need to be disaggregated, with some foreign exchange gains or losses presented below operating profit. AASB 18 has specific requirements on the category in which derivative gains or losses are recognized.

Accounting Reference Number

Details

AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments [AASB 7 & AASB 9]

Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments (effective for annual periods beginning on or after 1 January 2026).

On 29 July 2024, the AASB issued targeted amendments to AASB 9 and AASB 7 to respond to recent questions arising in practice, and to include new requirements not only for financial institutions but also for corporate entities. These amendments:

Clarify 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

Clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion

Add new disclosures for certain instruments with contractual terms that can change cash flows (such as some financial instruments with features linked to the achievement of environmental, social and governance targets); and

Update the disclosures for equity instruments designated at fair value through other comprehensive income (FVOCI)

These amendments do not expect these amendments to have a material impact on its operations or financial statements.

AASB 18 - Presentation and Disclosure in Financial Statements

Presentation and Disclosure in Financial Statements (effective for annual periods beginning on or after 1 January 2027).

AASB 18 will replace AASB 101 Presentation of financial statements.

The group expects that grouping items of income and expenses in the statement of profit or loss into the new categories will impact how operating profit is calculated and reported.

Foreign exchange differences currently aggregated in the line item ‘other income and other gains/(losses) – net’ in operating profit might need to be disaggregated, with some foreign exchange gains or losses presented below operating profit.

AASB 18 has specific requirements on the category in which derivative gains or losses are recognized.

Corrections

There are no corrections included for this release.

Features

Item ID	Title	Details and limitations
2975905	Analytical Review Report	Added Analytical Report to the Report List that compares current period values with prior period values, including percentage differences, across the Statement of Profit or Loss, Statement of Financial Position and Statement of Cash Flows. It has been verified and reviewed for its functionality to ensure accuracy.

Content changes

Item ID	Title	Details and limitations
3043989	Cover Page Corporate Directory	Sub-folder name corrected in the Notes to Financial Statements, to match the Model Content.
3043991 & 3043992	Director's Report	Added new text paragraphs. Corrected years' variables in the text paragraphs. Corrected table headers – text and font styles. Corrected Note Number Referencing in the text paragraphs. Text edits in the text paragraphs. Addition and correction of headers, years and text content in the Manual Table. Correction of folder header names to match the Model Content.
3043993 & 3043994	Auditor's independence declaration - Statement of changes in equity	Changed date format to the standard XX format in text paragraphs. Corrected Table headers. Corrected Table line descriptions coming from Categories. Added text variables in paragraphs. Updated years' variables in text paragraphs. Corrected Folder names using expressions. Corrected Note Numbering Referencing in the tables. Corrected table line descriptions coming from the grid.
3043995	Statement of cash flows - How numbers are calculated	Corrected Line-item descriptions coming from the grid in tables. Corrected Table headers and Table Section Headers. Added new text paragraphs and note number references in text paragraphs. Added Note Number References to the Tables.
3043997 & 3043998	Note 2: Segment information Note 3: Revenue from contracts with customers	Corrected note number references in the text paragraphs. Corrected years in the table sections.
3043999 & 3044000	Note 4: Material unusual profit or loss items Note 5: Other income and expense items Note 6: Income tax	Corrected folder header names. Corrected line-item description in the tables. Text changes and additions of text in paragraphs.
3044002 & 3044004	Note 7: Financial assets and financial liabilities	Corrected Table headers and Table Section headers. Table line-item descriptions have been corrected. Added a new line item to the Categories and linked them to the Table. Text corrections and note number references have been made in the paragraphs. Manual Table Headers corrected.
3044006, 3044014 & 3044017	Note 8: Non-financial assets and liabilities	Table headers and table section headers have been corrected. Line Items have been rearranged and corrected, coming from the grid, in the table, to match the Model Content. Text corrections have been made in the paragraphs.
3044022	Note 9: Equity	Corrected the Sub-folder level - folder names. Table line-item descriptions corrected to match the model content. Table Section headers have been corrected. Note number referencing has been added and corrected in the tables.
3044026	Note 10: Cash flow information Note 11: Critical estimates, judgements and errors	Text corrections have been made in the bullet list items. Bullet items' numbering corrected.
3044029 & 3044032	Note 12: Financial risk management	Addition of Note number referencing in tables. Text corrections in the paragraphs. Table line items description corrected for grid tables. Table Line items' years corrected. Text variables corrected in paragraphs.
3044035	Note 13: Capital management Note 14: Business combinations Note 15: Discontinued operations	Addition and correction of text in the paragraphs. Table Line items' description corrected. Sub-folder level - Folder name corrected. Text Variables corrected in the text paragraphs.
3044040 & 3044042	Note 16: Interests in other entities Note 17: Contingent liabilities and contingent assets Note 18: Commitments Note 19: Events after the reporting period	Table total line description variables and expressions corrected. Table line items description corrected for grid tables - manually and also using expressions. Table section headers - names and styles corrected.
3044046	Note 20: Related party transactions Note 21: Share-based payments	Text Variables corrected in the paragraphs. Note Number Referencing and text corrected in paragraphs.
3044620 & 3044623	Note 22: Remuneration of auditors Note 23: Earnings per share Note 24: Offsetting financial assets and financial liabilities Note 25: Assets pledged as security Note 26: Deed of cross guarantee Note 27: Parent entity financial information	Note number referencing has been added to the tables. Line-item descriptions have been updated in the tables. Text has been updated in the paragraphs. Table Totals descriptions have been updated to match the Model Content.
3044626, 3044630 & 3044632	Note 28: Summary of other material accounting policies	Text has been updated in the paragraphs to match the Model Content.
3044635	Legislative Content Changes: Directors' declaration & CEDS	Text changes have been made in the text paragraphs to match the Model Content. New text paragraphs have been added to the Folder CEDS.
3044645	Legislative Content Changes: Independent auditor's review report to the members - Appendix G: New standards and amendments	Manual tables have been updated. A new sub-folder has been added to the Folder. New text paragraphs have been added. Text has been updated as per the Model Content in the paragraphs. Folder and Sub-Folder level headers have been updated to match the Model Content.

XBRL changes

There is no XBRL for this template.

Known issues

Item ID	Details and limitations
1	For users wishing to update to the 6.29 platform, please note there is a known issue where even when elements are displayed as "Never", the report will still display the element.
2	Please note that deleting the original elements (such as paragraphs, tables, and so on) that have been reflected from the parent/root template should be caution. The same logic applies here for not changing existing column IDs as below. If the original elements have been deleted, we cannot save them back other than by re-implementing them with the backup files. It will also lose any updates that will be made to the elements, i.e. the template will not get upgraded and synced perfectly with the latest draft template update, and also some functions, such as Revert to Template or Compare with Template will not be available neither – this is because once the original element is deleted, their IDs become different to the draft/ parent template, so they cannot be compared). Therefore, please keep this in mind, especially when customization needs to be done. Alternatively, if users do not want some part of the original elements, they can create a copy of it and build their customization from there and display the unwanted original element to be Never, instead of deleting it.
3	For users' further reference, please note that when you wish to change the naming of columns in grids, it can be done via the Column à Rename feature. However, please do not change their existing IDs; otherwise, you will lose your current data and link to it.
4	There is a bug in the Treasury shares – Old → Treasury Shares movements grid under the Equity section, which prevents the template from pushing to the web successfully. To overcome this, if the grid is not used, we can delete the grid so the template will push to the web successfully.
5	If special characters like (%, -) are typed into the cells in the Report Data → non-current liabilities → Retirement benefit obligations → Actuarial Assumptions grid, then the template will not PTW. This is expected behavior from PTW, as earlier these column types changed from text to percentages. So, it is advisable not to add any special characters in the percentage columns.

XBRL

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.

Deviation from standard configuration

There are no deviations identified for this release.

Appendix

There are no appendix items for this release.

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