Version 11 - June 2026 (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 2025
- Update type: Major (Legislative, Features and corrections)
Overview
This IFRS Corporate Template Content Version 11.0 is a Major release that includes important legislative updates and IFRS 18-alignment changes, along with features and corrections.
IFRS 18 - Effective for annual periods beginning on or after 1 January 2027. IFRS 18, and the consequential amendments to the other accounting standards, is effective for reporting periods beginning on or after 1 January 2027 and must be applied retrospectively. Early adoption is permitted and must be disclosed.
As part of the IFRS 18 implementation, impacted tables and paragraphs have been duplicated and clearly distinguished by labelling them as IFRS 18, while the original content has been retained and labelled as IAS 1.
To support these changes, new categories have been introduced for affected line items in the Categories section. These categories are identified with updated category codes (suffix "2") and labelled as IFRS 18, enabling clear differentiation from the existing IAS 1 categories. Additionally, IFRS 18 table line items have been mapped to the newly created categories. For grid tables, expressions have been updated in alignment with IFRS 18 requirements to ensure consistency across the report.
Users have the flexibility to continue using the existing IAS 1 content by retaining the current display settings. Alternatively, users who wish to adopt IFRS 18 will need to transition to the newly introduced tables, grids, and related elements included in this release.
Key legislative updates in this version are effective for annual periods beginning on or after June 2026. These updates include:
- Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to IAS 1
- Lease Liability in a Sale and Leaseback – Amendments to IFRS 16
- Disclosures: Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7
- Lack of exchangeability – Amendments to IAS 21
- Classification and Measurement of Financial Instruments - Amendments to 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
- Translation to a Hyperinflationary Presentation Currency – Amendments to IAS 21
- Disclosures about Uncertainties in the Financial Statements
- Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28
- IFRS Practice Statement 1: Management Commentary (Revised)
- Improvements to International Financial Reporting Standards
This version 11.0 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
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
Accounting Reference Number | Details |
|---|---|
IAS 1 | Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to IAS 1 |
IFRS 16 | Lease Liability in a Sale and Leaseback – Amendments to IFRS 16 |
IAS 7 and IFRS 7 | Disclosures: Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7 |
IAS 21 | Lack of exchangeability – Amendments to IAS 21 |
IFRS 9 and IFRS 7 | Classification and Measurement of Financial Instruments - Amendments to IFRS 9 and IFRS 7 |
IFRS 9 and IFRS 7 | Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7 |
IFRS 18 | IFRS 18 – Presentation and Disclosure in Financial Statements |
IFRS 19 | IFRS 19 - Subsidiaries without Public Accountability: Disclosures |
IAS 21 | Translation to a Hyperinflationary Presentation Currency – Amendments to IAS 21 |
IFRS 10 and IAS 28 | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28 |
Corrections
Item ID | Title | Details and Limitations |
|---|---|---|
5469874 | Removal of note numbers from line-item descriptions | Resolved an issue where note numbers appeared in line-item descriptions instead of the note column by removing them from descriptions and correctly mapping them to the note column. |
Features
Item ID | Title | Details and Limitations |
|---|---|---|
5124764 | Inclusion of the report "Analytical Report (Primary Statement with VAR columns)" | Added an analytical report in which all financial statements (Statement of Profit or Loss, Statement of Financial Position, and Statement of Cash Flows) have been duplicated and labelled as IFRS 18, while the old financial statements are labelled as IAS 1. |
Content changes
Item ID | Title | Details and Limitations |
|---|---|---|
5095412 | Legislative Updates to the Consolidated Primary financial statements | The Comprehensive Income table has been added in accordance with IFRS 18 content requirements, along with the Cash Flow table and the Statement of Changes in Equity (SOCIE), which have also been incorporated as per IFRS 18 guidelines. In addition, the Balance Sheet has been created with all necessary categories included in the category structure, and the Income Statement has similarly been created with all required categories added. Categories have been duplicated for the IFRS 18 related category tables, and all corresponding elements have been renamed to reflect IFRS 18—for example, Statement of Financial Position (IFRS 18). |
5095414 | Legislative Updates to the Consolidated 2.4 Changes in accounting policies and disclosures | Updated the paragraphs and a table of the consolidated changes in accounting policies and disclosures note as per IFRS 18 guidance. |
5095415 | Legislative Updates to the Consolidated 2.6 Climate-related matters | Updated the paragraphs in the consolidated climate‑related matters note in accordance with IFRS 18. |
5095416 | Legislative Updates to the Consolidated Note 3: Significant accounting judgements, estimates and assumptions | Updated the paragraphs in the consolidated Significant accounting judgements, estimates and assumptions note in accordance with IFRS 18. |
5095418 | Legislative Updates to the Consolidated Note 5: Segment information | A new note titled "Segment Information" has been added. The relevant paragraphs, headers, and tables—namely Reconciliation of Profit, Reconciliation of Liabilities, and Geographic Information—have also been incorporated in accordance with IFRS 18. |
5095419 | Legislative Updates to the Single Note 6: Capital management | The paragraphs and line items in Note 6: Capital Management have been updated in accordance with IFRS 18 content requirements. |
5095421 | Legislative Updates to the Consolidated Note 8: Business combinations and acquisition of non-controlling interests | The line items under the 'Assets Acquired and Liabilities Assumed' table in Note 8: Business Combinations and Acquisition of Non‑controlling Interests have been updated in accordance with IFRS 18 content requirements. |
5095422 | Legislative Updates to the Consolidated Note 9: Partly owned subsidiaries | The line items under the 'Summarized statement of profit or loss' table in Note 9: Partly owned subsidiaries have been updated in accordance with IFRS 18 content requirements. |
5095440 | Legislative Updates to the Consolidated Note 10: Interest in a joint venture | The line items under the 'Summarized statement of profit or loss of <insert Company name>': table in Note 10: Interest in a joint venture have been updated in accordance with IFRS 18 content requirements. |
5095441 | Legislative Updates to the Consolidated Note 11: Investment in an associate | The line items in Consolidated Note 11: Investment in an Associate have been updated to ensure full alignment with the enhanced presentation and disclosure requirements outlined in IFRS 18. |
5095442 | Legislative Updates to the Consolidated Note 12: Fair value measurement | The paragraph in Consolidated Note 12: Fair Value Measurement has been revised to ensure alignment with the enhanced presentation and disclosure expectations set out under IFRS 18. |
5095443 | Legislative Updates to the Consolidated Note 13: Other income/expenses | In Other income/expenses, the note "Other operating expenses" has been renamed to "Other individually immaterial operating expenses." The Finance costs note has been renamed to "Other individually immaterial income from investments," and Finance income has been renamed to "Interest expenses on other liabilities." The related line items have also been updated in accordance with IFRS 18 requirements. Additionally, a new table titled "Specified expenses by nature in operating category" has been introduced, and the corresponding categories have been created in the Category section. The Foreign exchange differences header and its related paragraph have also been added in line with IFRS 18 presentation and disclosure requirements. |
5095445 | Legislative Updates to the Consolidated Note 14: Discontinued operations | In Discontinued Operations, the line-item Operating income was renamed to Operating profit, and Finance costs was renamed to Interest expenses on loans and borrowings. Accordingly, new categories were created in the Categories section and labelled as IFRS 18, and the table was updated by mapping the relevant line items to the newly created categories. |
5095447 | Legislative Updates to the Consolidated Note 16: Management-defined performance measure (MPM) | A brand‑new Consolidated Note 16: Management‑defined Performance Measure (MPM) has been added to the report, and its content has been updated within the report structure to comply with the presentation and disclosure requirements of IFRS 18. |
5095448 | Legislative Updates to the Consolidated Note 17: Earnings per share (EPS) | A brand‑new Consolidated Note 17: Earnings per Share (EPS) has been added to the report, and its content has been updated within the report structure to comply with the presentation and disclosure requirements of IFRS 18. |
5095451 | Legislative Updates to the Consolidated Note 19: Investment properties | In Investment Properties, a few line items were changed across different tables. Accordingly, new line items were created in the IFRS 18 grid table, and additional categories were added in the Categories section. The tables were then updated by mapping the line items to the newly created categories and updating the expressions in the grid accordingly. |
5095453 | Legislative Updates to the Consolidated Note 20: Intangible assets and goodwill | A new total column, "Intangible assets total," was added to the corresponding table, and minor paragraph updates were made. |
5095454 | Legislative Updates to the Consolidated Note 22: Financial assets and financial liabilities | The Financial assets category was renamed to Other – individually immaterial financial assets in accordance with IFRS 18. Accordingly, the related sub‑categories were duplicated and labelled IFRS 18, and the Financial Assets note table was updated by modifying the expressions to map to the newly created categories. |
5095455 | Legislative Updates to the Single Note 23: Inventories | A paragraph was modified, a line item was renamed, and a few note numbers have been linked to the respective line items in the table. |
5095456 | Legislative Updates to the Consolidated Note 24: Trade receivables and contract assets | In this note, a line item was updated. Accordingly, a new category was created, and the corresponding table was updated by mapping it to the newly created category. In addition, minor paragraph updates were made. |
5095458 | Legislative Updates to the Single Note 26: Cash and short-term deposits | A line item was renamed, and a note number has been added to the paragraph. |
5095461 | Legislative Updates to the Consolidated Note 28: Provisions | Renamed column name "Waste electrical and electronic equipment" as "Waste <insert description>" and added a new paragraph. |
5095462 | Legislative Updates to the Consolidated Note 29: Government grants | In this note, a line item was updated. Accordingly, a new category was created, and the corresponding table was updated by mapping it to the newly created category. In addition, minor paragraph updates were made. |
5095463 | Legislative Updates to the Consolidated Note 31: Trade and other payables | Trade and Other Payables has been renamed to Trade, Other and Related Party Payables. A corresponding category has been created in the Categories section, and the related paragraph has been updated in accordance with IFRS 18 requirements. |
5095469 | Legislative Updates to the Consolidated Note 32: Leases | A few line items were updated in this note, and the grid table was updated by adding new line items and revising the expressions accordingly. |
5095470 | Legislative Updates to the Consolidated Note 33: Pensions and other post-employment benefit plans | A few line items were updated in this note, and the grid table was updated by adding new line items and revising the expressions accordingly. |
5095471 | Legislative Updates to the Consolidated Note 34: Share-based payments | In Share‑based Payments, a note number has been added for the total value presented in the standard grid table, and a new explanatory paragraph has also been included. |
5095474 | Legislative Updates to the Consolidated Note 36: Related party disclosures | Note numbers have been added to the headers Loan to an Associate and Directors' Loans, and also paragraph changes have been updated in accordance with IFRS 18 requirements. |
5095475 | Legislative Updates to the Consolidated Note 37: Standards issued but not yet effective | In this note, as IFRS 18 – Presentation and Disclosure in Financial Statements was removed in accordance with IFRS 18, the display of the corresponding folder was set to "Never". |
5095476 | Legislative Updates to the Consolidated Appendix 4 | A few paragraph changes have been made, and some updates have also been carried out in the manual tables in accordance with the IFRS 18 update. |
5095477 | Legislative Updates to the Consolidated Appendix 7 | A new appendix, "Convertible Financial Liabilities," was added in accordance with IFRS 18. |
5095478 | Legislative Updates to the Consolidated Appendix 8 | A new Appendix – Convertible Financial Liabilities has been added, and the related header and paragraphs have also been included in accordance with IFRS 18 requirements. |
5095563 | Legislative Updates to the Single Primary financial statements | Duplicated the primary financial statement tables and updated the line items in accordance with Single IFRS 18 requirements. |
5095566 | Legislative Updates to the Single 2.3 Changes in accounting policies and disclosures | Textual changes were updated, and the related paragraphs were duplicated where required. A new note, Earnings per Share (EPS), was added under the Summary of Accounting Policies. Additionally, a new header "IFRS 18 – Presentation and Disclosure in Financial Statements" was introduced, along with the relevant text, bullet points, and a standard grid table. |
5095575 | Legislative Updates to the Single Note 5: Segment information | A new note titled "Segment Information" has been added. The relevant paragraphs, headers, and tables—namely Reconciliation of Profit, Reconciliation of Liabilities, and Geographic Information—have also been incorporated in accordance with IFRS 18. |
5095585 | Legislative Updates to the Single Note 10: Interest in a joint venture | A few line items were updated by duplicating the existing table, labelling it as IFRS 18, and aligning the line items in accordance with IFRS 18 requirements. |
5095593 | Legislative Updates to the Single Note 13: Other income/expenses | In Other income/expenses, the note "Other operating expenses" has been renamed to "Other individually immaterial operating expenses." The Finance costs note has been renamed to "Other individually immaterial income from investments," and Finance income has been renamed to "Interest expenses on other liabilities." The related line items have also been updated in accordance with IFRS 18 requirements. Additionally, a new table titled "Specified expenses by nature in operating category" has been introduced, and the corresponding categories have been created in the Category section. The Foreign exchange differences header and its related paragraph have also been added in line with IFRS 18 presentation and disclosure requirements. |
5095594 | Legislative Updates to the Single Note 14: Discontinued operations | A few line items were renamed in accordance with IFRS 18, and a new paragraph was added and labelled as IFRS 18. |
5095595 | Legislative Updates to the Single Note 15: Income tax | In accordance with IFRS 18, the term "restated" has been removed. However, for consistency and client requirements, it has been retained. |
5095597 | Legislative Updates to the Single Note 16: Management-defined performance measure (MPM) | A new note, "Management-defined performance measure (MPM)," was added in accordance with IFRS 18, and the relevant paragraphs and list items were also included. |
5095598 | Legislative Updates to the Single Note 17: Earnings per share (EPS) | A brand‑new Single Note 17: Earnings per Share (EPS) has been added to the report, and its content has been updated within the report structure to comply with the presentation and disclosure requirements of IFRS 18. |
5095602 | Legislative Updates to the Single Note 19: Investment properties | In Investment Properties, a few line items were changed across different tables. Accordingly, new line items were created in the IFRS 18 grid table, and additional categories were added in the Categories section. The tables were then updated by mapping the line items to the newly created categories and updating the expressions in the grid accordingly. |
5095604 | Legislative Updates to the Single Note 20: Intangible assets and goodwill | A new total column, "Intangible assets total," was added to the corresponding table, and minor paragraph updates were made. |
5095806 | Legislative Updates to the Single Note 22: Financial assets and financial liabilities | The Financial assets category was renamed to Other – individually immaterial financial assets in accordance with IFRS 18. Accordingly, the related sub‑categories were duplicated and labelled IFRS 18, and the Financial Assets note table was updated by modifying the expressions to map to the newly created categories. |
5096010 | Legislative Updates to the Single Note 24: Trade receivables and contract assets | In this note, a line item was updated. Accordingly, a new category was created, and the corresponding table was updated by mapping it to the newly created category. In addition, minor paragraph updates were made. |
5096014 | Legislative Updates to the Single Note 25: Cash and short-term deposits | A line item was renamed, and a note number has been added to the paragraph. |
5096015 | Legislative Updates to the Single Note 28: Provisions | Renamed column name "Waste electrical and electronic equipment" as "Waste <insert description>" and also added a new paragraph. |
5096017 | Legislative Updates to the Single Note 29: Government grants | In this note, a line item was updated. Accordingly, a new category was created, and the corresponding table was updated by mapping it to the newly created category. In addition, minor paragraph updates were made as per single IFRS 18 accordance. |
5096031 | Legislative Updates to the Single Note 31: Trade and other payables | Trade and Other Payables has been renamed to Trade, Other and Related Party Payables. A corresponding category has been created in the Categories section, and the related paragraph has been updated in accordance with single IFRS18 requirements. |
5096034 | Legislative Updates to the Single Note 32: Leases | A few line items were updated in this note, and the grid table was updated by adding new line items and revising the expressions accordingly. |
5096036 | Legislative Updates to the Single Note 33: Pensions and other post-employment benefit plans | A few line items were updated in this note, and the grid table was updated by adding new line items and revising the expressions accordingly. |
5096038 | Legislative Updates to the Single Note 34: Share-based payments | In Share‑based Payments, a note number has been added for the total value presented in the standard grid table, and a new explanatory paragraph has also been included as per single IFRS 18 accordance. |
5096040 | Legislative Updates to the Single Note 36: Related party disclosures | Note numbers have been added to the headers Loan to an Associate and Directors' Loans, and also paragraph changes have been updated in accordance with IFRS 18 requirements. |
5096042 | Legislative Updates to the Single Note 37: Standards issued but not yet effective | In this note, as IFRS 18 – Presentation and Disclosure in Financial Statements was removed in accordance with IFRS 18, the display of the corresponding folder was set to "Never". |
5099374 | Legislative Updates to the Consolidated Note 6: Capital management | In this note, a few line items were updated. Accordingly, new line items were added to the grid table, and the grid table expressions were updated to reflect these changes. |
5099377 | Legislative Updates to the Consolidated Note 26: Issued capital and reserves | In this note, the table titled "Other individually reserves" was renamed to "Other individually immaterial capital reserves." Accordingly, the corresponding table was updated in accordance with IFRS 18. |
5321708 | Legislative Updates to the Consolidated Note 26: Cash and short-term deposits | A line item was renamed, and a note number has been added to the paragraph as per single IFRS 18 accordance. |
5345452 | Addition of condition for Segment Information and EPS | Added a condition to the root variable PublicListedRelatedDisclosuresDisplay (set to false) and applied it at the folder level to not display segment information and EPS across the report. And related folder checkboxes were unticked to exclude this content from the TOC and report output. |
5347363 | Add IAS 1 labelling to all report elements and categories in the template that are not related to or affected by IFRS 18 | Applied IAS 1 labelling to all existing content, tables, and categories not impacted by IFRS 18 changes across the report, ensuring non‑IFRS 18 content continues to follow IAS 1 requirements. |
5095476 | Legislative Updates to the Consolidated Appendix 4 | A few paragraph changes have been made, and some updates have also been carried out in the manual tables in accordance with the IFRS 18 update. |
5095477 | Legislative Updates to the Consolidated Appendix 7 | A new appendix, "Financial guarantees contracts," was added in accordance with IFRS 18. |
5095478 | Legislative Updates to the Consolidated Appendix 8 | A new Appendix – Convertible Financial Liabilities has been added, and the related header and paragraphs have also been included in accordance with IFRS 18 requirements. |
5096050 | Legislative Updates to the Single Appendix 5 | A new appendix, "Financial guarantees contracts," was added in accordance with IFRS 18. |
5096052 | Legislative Updates to the Single Appendix 6 | A new Appendix – Convertible Financial Liabilities has been added, and the related header and paragraphs have also been included in accordance with IFRS 18 requirements. |
XBRL changes
There are no XBRL changes for this release.
Known issues
Item ID | Details and Limitations |
|---|---|
1 | For users wishing to update to 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 | There is a character limitation in grid column headers, headers can take up to 60 characters only. |
Additional information
Item ID | Details and Limitations |
|---|---|
1 | Created new categories within the Categories section specifically for IFRS 18–related tables. The category codes have been updated by adding the suffix "2" to distinguish them from existing categories, and appropriate IFRS 18 naming conventions have been applied to ensure clarity and consistency across the report. |
2 | In the annual report, paragraphs and tables impacted by IFRS 18 were duplicated and labelled as IFRS 18, while existing content was retained under IAS 1. Category tables were updated with new categories, and grid tables were enhanced with updated expressions. |
Impact on existing customers
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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