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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 20 - December 2025 (template release)

Template release pack

This release focuses on the legislative content changes 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 and Corrections)
Overview
This China Corporate Template Content Version 20.0 is a Major release that includes important legislative updates along with corrections.
Key legislative updates in this version are effective for annual periods beginning on or after 1 January 2025. These updates include:
  • Interpretation No.18,
  • Sustainability Disclosure Standards for Business Enterprises – Basic Standards (Provisional),
  • Notice on Further Implementing the New Insurance Contract Accounting Standards.
This version 20.0 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
Interpretation No.18
Accounting Standard for Business Enterprises No.25- Insurance Contracts (Cai Kuai [2020])
Accounting Standard for Business Enterprises No.3- Investment Properties (Cai Kuai [2006] No.3)
Accounting Standards for Business Enterprises No. 13- Contingencies (Cai Kuai [2006] No. 3)
Sustainability Disclosure Standards for Business Enterprises – Basic Standards (Provisional)
The standards set out the core content requirements for a complete set of sustainability-related financial disclosures and requires an entity to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity's prospects.
Notice on Further Implementing the New Insurance Contract Accounting Standards
The standards set out a comprehensive model for insurance contracts, covering all relevant accounting aspects (including recognition, measurement, presentation and disclosure requirements).
Corrections
Item ID
Title
Details and limitations
2876258
Note numbers to be added in the note column in FY report
Note reference has been moved to Note Column include table in Note 6.25 Assets subject to ownership restrictions and Note 6.60 Income tax.
2778517
Update all prior year and prior prior year variables with more flexible expression
All prior year and prior prior year wording variables have been adjusted that uses expression of reporting.CurrentPeriod.End.AddMonths(-12).ToString("________") and reporting.CurrentPeriod.End.AddMonths(-24).ToString("_________)" and replace them with variables for "reportHelper.ComparativePeriod(1).EndDate.Value.ToString("__________")" and "reportHelper.ComparativePeriod(2).EndDate.Value.ToString("__________")" this is so that users that don't have 12 months financial years can still have the veriable working for them. Please rememebr if the expression is a start date instead of a end date then it should be "reportHelper.ComparativePeriod(1).StartDate.Value.ToString("__________")" and "reportHelper.ComparativePeriod(2).StartDate.Value.ToString("__________")"
Features
There are no new features included in this release.
Content changes
Item ID
Title
Details and limitations
3067007
Primary Statements
1 line item has been removed in SOCIE.
3067008
Note 1 Basic Information to Note 3.34 Changes in accounting policies and accounting estimates, and correction
1 paragraph has been updated in Note 3.8 Financial instruments, 1 paragraph has been updated in Note 3.21 Share-based payment, 1 header has been updated in Note 3.23 Revenue from contracts with customers, 1 header has been updated in Note 3.27 Deferred tax, contents has been updated in Note 3.34 Changes in accounting policies and accounting estimates, and correction.
3067009
Note 4 Tax to Note 5 Scope of consolidation in consolidated financial statements
1 paragraph has been update in Note 4 Tax and 1 paragraph has been updated in Note 5.3 Business combination.
3067011
Note 6.27 Financial liabilities held for trading to Note 6.34 Long-term borrowings
1 paragraph has been updated in Note 6.29 Accounts payable.
3067013
Note 7 Segment reporting to Note 11 Share-based payment
1 paragraph has been updated in Note 11 Share-based payment.
3067014
Note 12 Contingencies - Note 16 Approval of financial statements
1 paragraph has been updated in Note 13.1 As a lessor.
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
Foreign language import TB solution: before importing the TB, please have your culture format set as English.
2
Header can only take up to 60 characters in column heading.

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