Version 25 - May 2026 (template release)

Clarifications of the requirements for recognition and derecognition of financial assets and financial liabilities. In particular, a financial liability is derecognised on the ‘settlement date’ and an accounting policy choice is introduced (if specific conditions are met) to derecognise financial liabilities settled using an electronic payment system before the settlement date.
Additional guidance on how the contractual cash flows for financial assets with environmental, social and corporate governance (ESG) and similar features should be assessed.
Clarifications on what constitute ‘non-recourse features’ and what are the characteristics of contractually linked instruments.
The introduction of disclosures for financial instruments with contingent features and additional disclosure requirements for equity instruments classified at fair value through other comprehensive income (OCI).

Clarify the application of the ‘own-use’ requirements for in-scope contracts.
Amend the designation requirements for a hedged item in a cash flow hedging relationship for in-scope contracts.
Add new disclosure requirements to enable investors to understand the effect of these contracts on a company’s financial performance and cash flows.

The ‘$’ sign in the EPS calculation table is removed.

In the Note: Revenue from contracts with customers, note references are correctly linked now.

In Note 6: Discontinued Operations, in one of the tables, note references are now linked to the note column instead of the section rows.

Analytical report name has been changed.
Added variables to all the three statements to control the materiality level and the column conditions of the Variance and differences dynamically.
Usage guide and cover page has been removed to maintain consistency across all templates.
Statement of Profit or loss both by Income and by Nature has the variances and variance differences columns now.
Both Cash flows (direct and indirect method) have the variances and variance differences columns now.
Unwanted Paragraphs are now removed to maintain consistency across all the templates.

In WEB version, the journals were not flowing, made some changes to the XML and this report is fixed now in the WEB version.

Change in the name of line item from “Amortisation and impairment of intangible assets’’ to “Amortisation and impairment of intangible assets and goodwill.”

Line item in Reconciliation of fair value measurement of embedded derivative assets and liabilities (Level 3) changed from “Remeasurement recognized in statement of profit or loss during the year” to “Remeasurement loss recognized in statement of profit or loss”.

Registered office is linked and mentioned as an “insert address”. Placeholders have been put for Group’s business.

Amendments to the Classification and Measurement of Financial Instruments – Amendments to NZ IFRS 9 and NZ IFRS 7
Annual Improvements to IFRS accounting Standards – Volume 11

Placeholders have been placed for the country; description of references in text and tables wherever applicable throughout the notes.

Text changes have been implemented in this note.

Footnote has been included in one of the tables in this note.
Currency reference has been changed to <insert currency> <insert currency 2>….
Commodity reference has been changed to <insert the description of commodity>
Sector reference has been changed to <insert sector>

Please be noted that deleting the original elements (such as paragraphs, tables, and so on) which have been reflected from the parent / root template should be cautious. The same logic applies to here for not changing existing column IDs as below. If the original elements have been deleted, we cannot save it back other than re-implementing it 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 own IDs become different to the draft/ parent template, so they cannot be compared). Therefore, please keep this in mind, especially when customisation needs to be done. Alternatively, if users do not want some part from the original elements, they can create a copy of it and build their customisation from there and display the unwanted original element to be Never, instead of deleting it.

For users' further references, please be noted that when you wish to change the naming of columns in grids, it can be done via Column à Rename feature. However, please do not change their existing IDs, otherwise, you will lose your current data and linking to it.