Version 18 - October 2024 (template release)
Template release pack
This release focuses on legislative features and correction updates for the period ending December 2024. The template is available on platform 6.28.9259.
Release notes
- Period ended: December 2024
- Update type: Major (Legislative, Features, and Corrections)
Overview
This template is a major release, including important legislative updates, features, and corrections. Important legislative updates in this version apply to annual periods beginning on December 2024. This release is available on platform 6.28.9259.
These updates include:
- Interpretation No.17: Classification of current liabilities and non-current liabilities
- Disclosure of supplier finance arrangements
- Accounting treatment for sale-leaseback transactions
Legislative update information
Review the document titled
CN Corporate Template (10.2024) (P 6.28.9259 C 18.0 - Content Change List (Full Version)
for detailed and specific changes. This document contains the complete list of content updates.Accounting reference number | Details |
|---|---|
Interpretation No. 17 | Classification of current liabilities and non-current liabilities Related Accounting Standards: Accounting Standard for Business Enterprises No. 30 (CAS30) - Presentation of Financial Statements Disclosure of the supplier finance arrangements Related Accounting Standards: Accounting Standard for Business Enterprises No. 31 (CAS31) – Cash flow Statements Accounting treatment for the Sale-leaseback transactions |
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
2487178 | Change folder display | Changed the folder and elements display for the Cover page, TOC, Balance Sheet, and P&L Statement from 'conditional' to 'always.' This change prevents the 'Unable to fetch Report Element' error from appearing when viewing the report on the web version. |
Features
Item ID | Title | Details and limitations |
|---|---|---|
2549802 | Disclosure Emphasis on Removing Outdated Content | Created additional folders to store dated content at the bottom of each folder level of the annual report and within the category structure. Review these elements and duplicate them if needed to keep important content. |
Content changes
Item ID | Title | Details and limitations |
|---|---|---|
2620979 | Primary statements – Balance Sheet | Deleted irrelevant categories to NLUC |
2620980 | Primary statements – P&L Statement | Deleted 1 line item from grid named 终止经营净利润 |
2620981 | Note 1 基本情况 - 3.34会计政策和会计估计变更以及前期差错更正 | Deleted 1 line item in 3.13: 土地所有权 and added 1 table in note 3.34 for Supply chain finance 供应商融资安排的会计处理及披露 |
2620982 | Note 4 税项- 6.32应交税费 | Deleted 1 line item in Note 6.20：研究支出 and deleted 1 line item in Note 6.32: 营业税。 |
2620983 | Note 6.33 其他流动负债 - 6.64套期 | Deleted 1 line item in Note 6.40: 与资产相关之政府补助, deleted 2 line items in Note 6.44: 可供出售金融资产公允价值变动 in 2 tables, and deleted 1 line item in Note 6.52: 指定为公允价值计量且其变动计入当期损益的金融工具. |
2620984 | Note 7 分部报告 - 8.4资本管理 | Deleted 4 line items in Note 8.1 Financial assets: 以公允价值计量且其变动计入当期损益的金融资产，应收股利，应收利息 and 可供出售金融资产, and deleted 3 line items in Note 8.1 Financial liabilities: 应付利息，以公允价值计量且其变动计入当期损益的金融负债 and 应付股利. Deleted 1 line item in Note 8.3: 应付股利. |
2620985 | Note 9 公允价值 – 15公司财务报表主要项目注释 | Deleted line items in Note 9.1: 应收账款, 应收股利, 应收利息, 应付账款, 应付利息，其他非流动负债 and 应付股利. Deleted line items in Note 9.2: 以公允价值计量且其变动计入当期损益的金融资产可供出售金融资产, 指定为以公允价值计量且其变动计入当期损益的金融资产, 以公允价值计量且其变动计入当期损益的金融资产可供出售金融负债 and 指定为以公允价值计量且其变动计入当期损益的金融负债. |
Additional information
- Created a folder named 'Pre 2024 [to be deleted YE 2029]' to store outdated content, which we plan to delete in 5 years.
- Added a paragraph called 'Content Retainment Instruction' in this folder to guide how to maintain this content in the report.
- Added an NLUC folder for outdated categories, which we'll delete in 5 years. For example, we'll remove FY24 content when we prepare the 2029 content.
- We'll delete any outdated line items, mainly in the Notes to Financial Statements, in the current updates.
XBRL
There is no XBRL for this template or release.
Impact on existing clients
There are no impacts in this release.
Deviations from standard configuration
There are no deviations in this release.
Appendix
This is no appendix in this release.
Known issues
- Foreign language import TB solution: before importing the TB, set your culture format as English.
- The header can only take up to 60 characters in a column heading.
Related Content
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China
Format:
Article