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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 23 - October 2025 (template release)

Template release pack

This release focuses on the legislative content changes, features, and correction updates for the period ending December 2024.
The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / .

Overview

This template 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 January 2024.
These updates include:
  • Lack of exchangeability - Amendments to HKAS 21
  • Classification and Measurement of Financial Instruments - Amendments to HKFRS 9 and HKFRS 7
  • Annual Improvements to HKFRS Accounting Standards - Volume 11- Amendments to HKFRS 1, HKFRS 7, HKFRS 9, HKFRS 10, and HKAS 7
  • Presentation and Disclosure in Financial Statements - HKFRS 18
  • Subsidiaries without Public Accountability: Disclosures - HKFRS 19
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture - Amendments to HKFRS 10 and HKAS 28.
This version 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 updates
Accounting Reference Number
Details
HKAS 21
Lack of exchangeability -
 Amendments to HKAS 21
HKFRS 9 and HKFRS 7
Classification and Measurement of Financial Instruments -
Amendments to HKFRS 9 and HKFRS 7
HKFRS 1, HKFRS 7, HKFRS 9, HKFRS 10, and HKAS 7
Annual Improvements to HKFRS Accounting Standards - Volume 11-
Amendments to HKFRS 1, HKFRS 7, HKFRS 9, HKFRS 10, and HKAS 7
HKFRS 18
Presentation and Disclosure in Financial Statements -
HKFRS 18
HKFRS 19
Subsidiaries without Public Accountability: Disclosures -
HKFRS 19
HKFRS 10 and HKAS 28
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture -
Amendments to HKFRS 10 and HKAS 28
Corrections
ITEM ID
TITLE
DETAILS AND LIMITATIONS
2876259
Note numbers display only in the note column throughout the report
For the consistency, it has been decided to move note numbers that are beside the descriptions to the note column. The entire report and any other tables or grids have been checked to ensure that there is no note numbers displayed in the line-item description. The note numbers should be displayed only in the note column.
2775527
‘Non-current’ assets of a disposal group classified as held for sale and ‘Non-current’ Liabilities directly associated with the assets held for sale categories have been unlinked from the Statement of financial position’s table
There are 2 categories that are BS.A.NCA.ADGCAHFS and BS.L.NCL.LDAWACAHCF have been unlinked from the Statement of financial position’s table, because categories related to Assets held for sales should be only parts of current assets/current liability.
Features
ITEM ID
TITLE
DETAILS AND LIMITATIONS
2831084
Removal of white text style usage in tables such as spacing
“White text” style is removed throughout the report. This style has been removed or replaced by other styles, which give extra space above like TO | Row | SH | Space Before.
Content changes
Title:
Categories alignment
DETAILS AND LIMITATIONS
New categories have been added.
  • BS.A.NCA.OIA.LICENCESINDEFINITEUSEFULLIFE.GROSSVAL.COST
  • BS.A.NCA.OIA.LICENCESINDEFINITEUSEFULLIFE.ACCAMO.COST
  • BS.A.NCA.ROA.OTHEREQUIP.GROSSVAL.COST.OPENING
  • BS.A.NCA.ROA.OTHEREQUIP.ACCDEP.COST
  • BS.A.NCA.OTHERNCFA.DERIVNOTDESIGNATED.FOREIGNEXCONTRACTS
  • BS.A.NCA.OTHERNCFA.DERIVNOTDESIGNATED.EMBEDDEDDERIV
  • BS.A.NCA.OTHERNCFA.DERIVDESIGNATED.FOREIGNEXCONTRACTS
  • BS.A.NCA.OTHERNCFA.FAFVTPL.LISTEDEQINV
  • BS.A.NCA.OTHERNCFA.DEBTINSFV.QUOTEDDEBTSEC
  • BS.A.NCA.OTHERNCFA.DEBTINSAMORCOST.LOANNOTES
  • BS.A.NCA.OTHERNCFA.DEBTINSAMORCOST.JV
  • BS.A.NCA.OTHERNCFA.DEBTINSAMORCOST.ASSOCIATE
  • BS.A.NCA.OTHERNCFA.DEBTINSAMORCOST.DIRECTORS
  • BS.A.CA.RIGHTOFRETURNASSETS
  • BS.A.CA.REC.3RD
  • BS.A.CA.REC.ASSOCIATE
  • BS.A.CA.REC.RELATED
  • BS.A.CA.REC.ALLOWFORCRLOSSES
  • BS.A.CA.OTHERCFA.DERIVNOTDESIGNATED.FOREIGNEXCONTRACTS
  • BS.A.CA.OTHERCFA.DERIVNOTDESIGNATED.EMBEDDEDDERIV
  • BS.A.CA.OTHERCFA.DERIVDESIGNATED.FOREIGNEXCONTRACTS
  • BS.A.CA.OTHERCFA.DEBTINSFV.QUOTEDDEBTSEC
  • BS.A.CA.OTHERCFA.DEBTINSAMORCOST.LOANNOTES
  • BS.A.CA.OTHERCFA.DEBTINSAMORCOST.JV
  • BS.A.CA.OTHERCFA.DEBTINSAMORCOST.ASSOCIATE
  • BS.A.CA.OTHERCFA.DEBTINSAMORCOST.DIRECTORS
  • BS.A.CA.ADGCAHFS.EQINVESTMENT
  • BS.EQ.PREMIUM
  • BS.EQ.TREASURYSHARES
  • BS.EQ.RESERVES
  • BS.EQ.RE.MOVEMENTS.OCI
  • BS.EQ.RE.MOVEMENTS.DEPRECIATIONTRANSFER
  • BS.EQ.RE.MOVEMENTS.CASHDIVIDENDS
  • BS.EQ.RE.MOVEMENTS.DIVIDENDS
  • BS.EQ.RE.MOVEMENTS.ADJTOADOPTION
  • BS.EQ.RE.MOVEMENTS.ADJONCORRECTION
  • BS.EQ.RE.MOVEMENTS.TRANSFEROFFVRESERVE
  • BS.EQ.RE.MOVEMENTS.ACQUISITIONOFNCI
  • BS.EQ.OTHERCOMPEQUITY.CFHEDGE
  • BS.EQ.OTHERCOMPEQUITY.COSTOFHEDGING
  • BS.EQ.OTHERCOMPEQUITY.FVRESFINASS
  • BS.EQ.OTHERCOMPEQUITY.FORCURRTRANS
  • BS.EQ.OTHERCOMPEQUITY.ASSREVAL
  • BS.EQ.HELDFORSALE.AFSRESERVE
  • BS.EQ.HELDFORSALE.DEFTAXAFSRESERVE
  • BS.L.NCL.OTHERNCFL.DERIVNOTDESIGNATED.FOREIGNEXCONTRACTS
  • BS.L.NCL.OTHERNCFL.DERIVNOTDESIGNATED.EMBEDDEDDERIV
  • BS.L.NCL.OTHERNCFL.DERIVDESIGNATED.FOREIGNEXCONTRACTS
  • BS.L.NCL.OTHERNCFL.DERIVDESIGNATED.COMMODITYCONTRACTS
  • BS.L.NCL.OTHERNCFL.DERIVDESIGNATED.INTRATESWAPS
  • BS.L.NCL.OTHERNCFL.FLFVTPL.CONTINGENT
  • BS.L.NCL.GOVGRANTS
  • BS.L.NCL.CONTRACTLIABILITIES.LONGTERMADVANCES
  • BS.L.NCL.CONTRACTLIABILITIES.SHORTTERMADVANCES
  • BS.L.NCL.CONTRACTLIABILITIES.LOYALTYPOINTS
  • BS.L.NCL.CONTRACTLIABILITIES.SERVICETYPE
  • BS.L.NCL.CONTRACTLIABILITIES.EQUIPMENT
  • BS.L.NCL.NETEMPBENEFITLIABILITIES.POSTEMPLOY
  • BS.L.NCL.NETEMPBENEFITLIABILITIES.PENSION
  • BS.L.CL.PAYABLES.TRADE
  • BS.L.CL.PAYABLES.OTHER
  • BS.L.CL.PAYABLES.OTHER.INTEREST
  • BS.L.CL.PAYABLES.RELATEDPARTIES
  • BS.L.CL.OTHERCFL.DERIVNOTDESIGNATED.EMBEDDEDDERIV
  • BS.L.CL.OTHERCFL.DERIVDESIGNATED.FOREIGNEXCONTRACTS
  • BS.L.CL.OTHERCFL.DERIVDESIGNATED.COMMODITYCONTRACTS
  • BS.L.CL.OTHERCFL.FLFVTPL.CONTINGENT
  • BS.L.CL.GOVGRANTS
  • BS.L.CL.DIVIDENDSPAYABLES
  • PL.REV.SALES.REVCONCUS.GOODS
  • PL.REV.SALES.REVCONCUS.SERVICES
  • PL.REV.RENTAL
  • PL.OTHEROPINCOME.GOVGRANTS
  • PL.OTHEROPINCOME.NETGAINFIFVTPL
  • PL.OTHEROPINCOME.NETGAINDISPOSALPPE
  • PL.FC.INTREVCONTRACTS
  • PL.FI.INTONLOANTOJV
  • PL.FI.INTONLOANTOASSO
  • PL.FI.INTFROMDEBTATFV
  • PL.OTHER.FOREIGNGAINSONLOANS
  • PL.OTHER.GAINONEQATFVTPL
  • PL.OTHER.GAINLOSSONSALEOFDEBTFVOCI
  • PL.OTHER.IMPAIRLOSSONDEBTFVOCI
  • PL.ITE.CIT
  • PL.ITE.ADJITOFPREVYEAR
  • PL.ITE.ORIGANDREVEROFTEMPDIFF
Categories added newly that have been broken down from existing categories.
  • BS.A.NCA.SUBSIDIARIES.OPEN
  • BS.A.NCA.SUBSIDIARIES.CAPITAL
  • BS.A.NCA.SUBSIDIARIES.SHAREBASED
  • BS.L.NCL.IBBB.DEBENTURES
  • BS.L.NCL.IBBB.SECUREDLOAN
  • BS.L.NCL.IBBB.SECUREDBANKLOAN
  • BS.L.NCL.IBBB.BANKLOAN3
  • BS.L.NCL.IBBB.BANKLOAN4
  • BS.L.NCL.IBBB.LOANFROM3RD
  • BS.L.NCL.IBBB.CONVERTPREFERSHARES
  • BS.L.NCL.PROV.RESTRUCTURING
  • BS.L.NCL.PROV.DECOMMISSIONING
  • BS.L.NCL.PROV.SOCIALSECURITY
  • BS.L.NCL.PROV.WASTEELECTRICAL
  • BS.L.NCL.PROV.CONTINGENT
  • BS.L.CL.PROV.RESTRUCTURING
  • BS.L.CL.PROV.DECOMMISSIONING
  • BS.L.CL.PROV.SOCIALSECURITY
  • BS.L.CL.PROV.WASTEELECTRICAL
  • BS.L.CL.PROV.CONTINGENT
  • BS.L.CL.LDAWACAHFS.INTBEARLIAB
  • FUNCTION.COSTOFSALES.DEPRECIATION
  • FUNCTION.COSTOFSALES.IMPAIRMENT
  • FUNCTION.COSTOFSALES.AMORTISATION
  • FUNCTION.COSTOFSALES.NETFXDIFFERENCES
  • FUNCTION.COSTOFSALES.WARRANTY
  • FUNCTION.COSTOFSALES.VARIABLELEASE
  • FUNCTION.COSTOFSALES.RELATEDSTLEASE
  • FUNCTION.COSTOFSALES.COSTSOFINVENTORIES
  • FUNCTION.COSTOFSALES.OTHERS
  • FUNCTION.ADMIN.EMPLOYEEBENEFITS.WAGES
  • FUNCTION.ADMIN.EMPLOYEEBENEFITS.SOCIALSECURITY
  • FUNCTION.ADMIN.EMPLOYEEBENEFITS.PENSION
  • FUNCTION.ADMIN.EMPLOYEEBENEFITS.POSTEMPLBENEFITS
  • FUNCTION.ADMIN.EMPLOYEEBENEFITS.SHAREBASED
  • FUNCTION.ADMIN.TRANSACTION
  • FUNCTION.ADMIN.RESEARCHANDDEVELOP
  • FUNCTION.ADMIN.DEPRECIATION
  • FUNCTION.ADMIN.EXPECTEDCREDITLOSSES
  • FUNCTION.ADMIN.IMPAIRGOODWILL
  • FUNCTION.ADMIN.REMEASURECONTINCONSIDER
  • FUNCTION.ADMIN.NETFOREIGNEXCHANGEDIFFERENCES
  • FUNCTION.ADMIN.OTHERS
Categories moved into new locations.
  • 'BS.A.NCA.GW.GROSSVAL.COST' to 'BS.A.NCA.OIA.GW.GROSSVAL.COST'
  • 'BS.A.NCA.GW.ACCIMP.COST' to 'BS.A.NCA.OIA.GW.ACCIMP.COST'
  • 'BS.A.NCA.INVJV' to 'BS.A.NCA.INVESTMENT.JV'
  • 'BS.A.NCA.INVASS' to 'BS.A.NCA.INVESTMENT.ASSO'
  • 'BS.A.NCA.EQUINVFVTHROCI' to 'BS.A.NCA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV' and then broken down further into 'BS.A.NCA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV.COMPANY1' to 'BS.A.NCA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV.COMPANY6'
  • 'BS.A.CA.DERFININS.FCC' to 'BS.A.NCA.OIA.GW.GROSSVAL.COST'
  • 'BS.A.CA.EQINVFVPL.OTHUNLISTED' to 'BS.A.CA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV' and then broken down further into 'BS.A.CA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV.COMPANY1' to 'BS.A.CA.OTHERNCFA.EQINSFVOCI.NONLISTEDEQINV.COMPANY6'
  • 'BS.A.CA.EQINVFVPL.LISTEI' to 'BS.A.CA.OTHERCFA.FAFVTPL.LISTEDEQINV'
  • 'BS.EQ.RE.OPENING' to 'BS.EQ.RESERVES'
  • 'RE.ANCI' to 'BS.EQ.RE.MOVEMENTS.ACQUISITIONOFNCI'
  • 'BS.EQ.RESERVES.CFHEDGE' to 'BS.EQ.OTHERCOMPEQUITY.CFHEDGE'
  • 'BS.EQ.RESERVES.AFSREVAL' to 'BS.EQ.OTHERCOMPEQUITY.FVRESFINASS'
  • 'BS.EQ.RESERVES.ASSETREVAL' to 'BS.EQ.OTHERCOMPEQUITY.ASSREVAL'
  • 'BS.L.NCL.IBBB.OFL.LEASELIABILITIES' to 'BS.L.NCL.LEASELIABILITIES'
  • 'BS.L.NCL.IBBB.OL' to 'BS.L.NCL.IBBB.SECUREDLOAN'
  • 'BS.L.CL.OPA.CONTLIAB' to 'BS.L.CL.CONTRACTLIABILITIES', then and then broken down further into 'BS.L.CL.CONTRACTLIABILITIES.LONGTERMADVANCES', 'BS.L.CL.CONTRACTLIABILITIES.SHORTTERMADVANCES', 'BS.L.CL.CONTRACTLIABILITIES.LOYALTYPOINTS', 'BS.L.CL.CONTRACTLIABILITIES.SERVICETYPE', 'BS.L.CL.CONTRACTLIABILITIES.EQUIPMENT'
  • 'BS.L.CL.OPA.REFLIAB' to 'BS.L.CL.REFUNDLIABILITIES', then and then broken down further into 'BS.L.CL.REFUNDLIABILITIES.ARISINGFROMRETROVOLREBATES', 'BS.L.CL.REFUNDLIABILITIES.ARISINGFROMRIGHTOFRETURN'
  • 'BS.L.CL.IBBB.OFL.LEASELIABILITIES' to 'BS.L.CL.LEASELIABILITIES'
  • 'BS.L.CL.DFI.FCC' to 'BS.L.CL.OTHERCFL.DERIVNOTDESIGNATED.FOREIGNEXCONTRACTS'
  • 'BS.L.CL.DFI.IRS' to 'BS.L.CL.OTHERCFL.DERIVDESIGNATED.INTRATESWAPS'
  • 'PL.OTHER.GAINPPE' to 'PL.OTHEROPINCOME.NETGAINDISPOSALPPE'
  • 'FUNCTION.OTHER' to 'FUNCTION.OOE', then and then broken down further into 'FUNCTION.OOE.BIDDEFENCE', 'FUNCTION.OOE.COSTOFWEEE', 'FUNCTION.OOE.CHANGEINFVOFINVESTPROP', 'FUNCTION.OOE.LOSSONDERIVINSATFVTPL', 'FUNCTION.OOE.INEFFECTIVEONFORCONTRACTS'
  • 'PL.OTHER.FVGAIN.INEFFECTCFH' to 'FUNCTION.OOE.INEFFECTIVEONFORCONTRACTS'
  • 'PL.FC.OTHER.INCDISCPRO' to 'PL.FC.UNWINDDISCEFFCHANGESDISRATEPROV'
  • 'NONCONTROLLINGINTERESTS.NCI' to 'PL.NCI'
ITEM ID:
2937376
TITLE:
Statement of financial position
DETAILS AND LIMITATIONS:
 Table and line items have been updated, according to 2024 IFRS alignment model content.
ITEM ID:
 2937377
TITLE:
 Statement of profit or loss
DETAILS AND LIMITATIONS:
 Text and Tables have been updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937378
TITLE:
 Statement of Comprehensive Income
DETAILS AND LIMITATIONS:
 Text and Tables have been updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
2937379
TITLE:
Statement of Cash flow
DETAILS AND LIMITATIONS:
Text and Tables have been updated, according to 2024 IFRS alignment model content.Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
2937380
TITLE:
Statement of Change in Equity
DETAILS AND LIMITATIONS:
Text and Tables have been updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
2937381
TITLE:
Corporate Information and Accounting Policies
DETAILS AND LIMITATIONS:
 Text and Tables have been updated, according to 2024 IFRS alignment model content. Note 2.3: Treasury shares folder has been set to 'Never' because companies incorporated in Hong Kong are not allowed to hold treasury shares under the Company Ordinance (Cap.622).
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937382
TITLE:
 Significant accounting judgments, estimates, and assumptions and Revenue from contracts
DETAILS AND LIMITATIONS:
 Text and Tables have been updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture as 'false' with '(Prior to alignment to IFRS content)' at the end of the tables' name.
ITEM ID:
 2937383
TITLE:
 Capital management and Group information
DETAILS AND LIMITATIONS:
 Capital management:
Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Group information:
Text and Tables have been added and updated, according to 2024 IFRS alignment model content. There are 4 extra folders which are The holding company, Entity with significant influence over the Group, Associate, Joint arrangement in which the Group is a joint venturer, have been added.
ITEM ID:
 2937869
TITLE:
 Business combinations and acquisition of non-controlling interests and Partly-owned subsidiaries
DETAILS AND LIMITATIONS:
 Business combinations and acquisition of non-controlling interests and Partly-owned subsidiaries:
Text and Tables have been added and updated, according to 2024 IFRS alignment model content. There are 3 extra folders which are ‘Contingent consideration’, ‘Acquisition of additional interest in Y Limited’, ‘Acquisitions in prior year’ have been added.
Partly-owned subsidiaries:
Tables have been added and updated, according to 2024 IFRS alignment model content. There is new grid table called Profit allocated to material non-controlling interest has been added Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
ITEM ID:
 2937870
TITLE:
 Interest in a joint venture and Investment in an associate
DETAILS AND LIMITATIONS:
 Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937871
TITLE:
 Fair Value Measurement and Other income/expenses
DETAILS AND LIMITATIONS:
 The addition of new notes, Note 11: Fair Value Measurement and Note12: Other income expenses, according to 2024 IFRS alignment model content.
ITEM ID:
 2937872
TITLE:
 Discontinued operations and Income tax
DETAILS AND LIMITATIONS:
 Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
ITEM ID:
 2937873
TITLE:
 Property, plant and equipment and Investment properties
DETAILS AND LIMITATIONS:
Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937874
TITLE:
 Intangible assets and Goodwill and intangible assets with indefinite useful lives
DETAILS AND LIMITATIONS:
 Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937875
TITLE:
 Financial assets and financial liabilities
DETAILS AND LIMITATIONS:
 Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
There is an addition of 19.1 Financial assets and 19.2 Financial liabilities folder, also major change for the rest of the sub notes.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
ITEM ID:
 2937876
TITLE:
 Inventories and Trade Receivables and contract assets
DETAILS AND LIMITATIONS:
 Text and Tables have been updated, according to 2024 IFRS alignment model content. Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture as 'false' with ‘Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937877
TITLE:
 Prepayments and Cash and short-term deposits
DETAILS AND LIMITATIONS:
Text and Tables have been updated and linked to new categories, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
ITEM ID:
 2937878
TITLE:
 Issued capital and reserves and Distributions made and proposed
DETAILS AND LIMITATIONS:
 Distributions made and proposed: Added new note, Distributions made and proposed, according to 2024 IFRS alignment model content.
Issued capital and reserves: Text and Tables have been updated and added, according to 2024 IFRS alignment model content. These 2 folders 'Share premium' and 'Treasury shares' have been set as Never, regarding to Local legislative. There are some differences in numbers between 'Issue capital and reserves' note in the main report and Appendix. However, since they are linked to the same Grids, we cannot achieve both at the same time so we primarily focus on Appendix. Then, ‘Reconciliation part' in the main report need to be set to Never.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years. Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937879
TITLE:
 Provisions and Government grants
DETAILS AND LIMITATIONS:
 Provision:
Text and Tables have been added and updated, according to 2024 IFRS alignment model content. There are 5 extra columns which are Restructuring, Decommissioning, Social security contributions on share options, Waste electrical and electronic equipment, Contingent liability recognised in a business combination, have been added in the grid table and linked to the Smart table.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Government grants: The addition of Government grants note, according to 2024 IFRS alignment model content.
ITEM ID:
 2937880
TITLE:
 Contract liabilities and Trade and other payables
DETAILS AND LIMITATIONS:
 Contract liabilities: The addition of Contract liabilities note, according to 2024 IFRS alignment model content.
Trade and other payables: Text and Tables have been updated, according to 2024 IFRS alignment model content. Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
2937881
TITLE:
Leases and Pensions and other post-employment benefit plans
DETAILS AND LIMITATIONS:
Lease: Text and Tables have been updated, according to 2024 IFRS alignment model content. New column called 'Other equipment' has been added to 'the carrying amounts of right-of-use assets recognised and the movements table, while the column related to old content called 'Leasehold land' has been set to Never and unlinked from Smart table. Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Pensions and other post-employment benefit plans: The addition of Pension note, according to 2024 IFRS alignment model content.
ITEM ID:
 2937882
TITLE:
 Commitments and contingencies and Share-based payments
DETAILS AND LIMITATIONS:
Text and Tables have been updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937883
TITLE:
 Related party disclosures and Standards issued but not yet effective
DETAILS AND LIMITATIONS:
Text and Tables have been added and updated, according to 2024 IFRS alignment model content.
Prior to alignment to IFRS content have been moved to the folder named 'Prior to alignment to IFRS content folder' located inside 'Pre 2024 [to be reviewed for deletion YE 2029]', so the old content will be reviewed for deletion in the next 5 years.
Also, grid tables related to 'Prior to alignment to IFRS content' have been conditioned in Configure Financial Period Data Capture (FPD) as 'false' with '(Prior to alignment to IFRS content)' at the end of tables' name. Those grids can be accessible though hyperlink by changing the condition from 'false' to 'true' from FPD.
ITEM ID:
 2937884
TITLE:
 Events after the reporting period and Appendices
DETAILS AND LIMITATIONS:
 Text has been updated, according to 2024 IFRS alignment model content. Also, added new main 6 appendices which are:
  • ‘HKFRS 1 First-time Adoption of International Financial Reporting Standards’
  • Simple revenue disclosure by “Type of revenue”
  • Consolidated statement of financial position with separate presentation lease liability, including disclosure
  • Material accounting policy information – an illustrative example
  • Example of a “Auditors' remuneration Note”
  • Illustrative disclosure about Pillar Two taxes
ITEM ID:
 2937885
TITLE:
 Addition of Hong Kong GAAP overlay – Example for Directors’ report and Replacement for ‘Consolidated statement of financial position
DETAILS AND LIMITATIONS:
 Hong Kong GAAP overlay which are Example for Directors’ report and Replacement for ‘Consolidated statement of financial position’. Relocated 'Example for Directors’ report' to be Appendix 1 and added 'Replacement for “Consolidated statement of financial position” as Appendix 2.
ITEM ID:
 2937886
TITLE:
 Addition of Hong Kong GAAP overlay – Replacement for ‘Consolidated statement of changes in equity’ and Replacement for ‘Consolidated statement of cash flows’
DETAILS AND LIMITATIONS:
 The addition of 2 new HK GAAP overlay which are Replacement for ‘Consolidated statement of changes in equity’ and Replacement for ‘Consolidated statement of cash flows’
ITEM ID:
 2937887
TITLE:
 Addition of Hong Kong GAAP overlay – Replacement for ‘Note 2.1 Basis of preparation’ and Replacement for ‘Note 2.3 Material accounting policies’
DETAILS AND LIMITATIONS:
 The addition of 2 new HK GAAP overlay which are Replacement for ‘Note 2.1 Basis of preparation’ and Replacement for ‘Note 2.3 Material accounting policies’.
ITEM ID:
 2937888
TITLE:
 Addition of Hong Kong GAAP overlay – Replacement for ‘Note 2.4 Changes in accounting policies and disclosures’ and Replacement for ‘Note 12 Other income/expenses’
DETAILS AND LIMITATIONS:
 The addition of 2 new HK GAAP overlay which are Replacement for ‘Note 2.4 Changes in accounting policies and disclosures’ and Replacement for ‘Note 12 Other income/expenses’. There is a new category added and linked to the table in Replacement for “Note 12 Other income/expenses”, that category is 'FUNCTION.ADMIN.AUDITORS'.
ITEM ID:
 2937889
TITLE:
 Addition of Hong Kong GAAP overlay – Example for ‘Note 14 Income tax’ and Replacement for ‘Note 19 Financial assets and financial liabilities’
DETAILS AND LIMITATIONS:
The addition of 2 new HK GAAP overlay which are Example for ‘Note 14 Income tax’ and Replacement for ‘Note 19 Financial assets and financial liabilities’.
ITEM ID:
 2937890
TITLE:
 Addition of Hong Kong GAAP overlay – Replacement for ‘Note 24 Issued capital and reserves’ and Replacement for ‘Note 34 Related party disclosures’
DETAILS AND LIMITATIONS:
The addition of 2 new HK GAAP overlay which are Replacement for ‘Note 24 Issued capital and reserves’ and Replacement for ‘Note 34 Related party disclosures’.
ITEM ID:
 2937891
TITLE:
 Addition of Hong Kong GAAP overlay – Replacement for ‘Note 35 Standards issued but not yet effective’ and Example for ‘Statement of Financial Position of the Company’
DETAILS AND LIMITATIONS:
The addition of 2 new HK GAAP overlay which are Replacement for ‘Note 35 Standards issued but not yet effective’ and Example for ‘Statement of Financial Position of the Company’.
For Statement of Financial Position of the Company grid table, deleted the duplicated line items in section A which are 'Total comprehensive income for the year' and 'Equity-settled share option arrangements'.
Please ensure the grid table is saved prior to proceeding with the upgrade.
Company reserves table; yellow marks income rows, green marks equity-settled share option rows.
For Company reserves grid table, deleted the duplicated line items in section A which is 'Equity-settled share option arrangements'. Please ensure the grid table is saved prior to proceeding with the upgrade.
Financial report table with company reserves; highlighted row is ‘Equity-settled share option arrangements
ITEM ID:
 2937892
TITLE:
 Addition of Hong Kong GAAP overlay – Example for ‘Loans to directors/ Due from related parties’ and Additional contents not illustrated in IFRS
DETAILS AND LIMITATIONS:
 The addition of 2 new HK GAAP overlay which are Example for ‘Loans to directors/Due from related parties’ and ‘Additional contents not illustrated in IFRS’.
XBRL
There is no XBRL for this template.
Known issues
ITEM ID
DETAILS AND LIMITATIONS
1.
For users who would like to work on the 6.29.9459 platform, please note there is a Display setting issue because of the platform error.
Report elements set to “
Never
” are not working, they are still showing up in both Preview and Design modes when viewing the notes individually. However, Report elements set to “
Never
” are working correctly as usual when viewing the full report.
2.
There is a character limitation in grid column headings i.e., grid headers can take up to 60 characters only. Previously all column headers have been linked to the grid column. However, if the column header exceeds more than 60 characters, in such cases please remove the link on the header to the grid column and input the complete heading manually.
ADDITIONAL INFORMATION
ITEM ID
DETAILS AND LIMITATIONS
1.
The Content Change List (Full Version) has not been included in this release, as the model content provided by the content provider does not contain tracked changes.
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.

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