Version 25 - July 2026 (template release)

Classification and Measurement of Financial Instruments - Amendments to HKFRS 9 and HKFRS 7

Contracts Referencing Nature-dependent Electricity - Amendments to HKFRS 9 and HKFRS 7

HKFRS 18 - Presentation and Disclosure in Financial Statements

HKFRS 19 - Subsidiaries without Public Accountability: Disclosures

Translation to a Hyperinflationary Presentation Currency - Amendments to HKAS 21

Sale or Contribution of Assets between an Investor and its Associate or Joint Venture - Amendments to HKFRS 10 and HKAS 28

Annual Improvements to HKFRS Accounting Standards - Volume 11- Amendments to HKFRS 1, HKFRS 7, HKFRS 9, HKFRS 10 and HKAS 7

Changed condition from 'reporting.queries.client.lookupaccountingperioddata("Entity|Entity|General|GeneralDetails|Entities|Rows|Entity1|Display|Value")[0].Value' to 'reporting.queries.client.lookupaccountingperioddata("Entity|Entity|General|GeneralDetails|Entities|Rows|Entity1|Enable|Value")[0].Value'. Also, corrected Reporting period to ensure that they are all displayed as 'FY|FY1'

Notes related to public listed entities are controlled by the conditional variable 'PublicListedRelatedDisclosures'. If these notes are required in the report, please set this variable to 'True' in the Root Variables section and select all of the highlighted checkboxes.

An additional report has been added to the Report List, this is the 'Account Listing Report (Category Name, Description and Amount)'. A new report, 'Account Listing Report (Category Name, Description and Amount)', has been added to the Report List to provide detailed account information, including category name, description, and amount.

'Total' header in "Account Listing Report (Category Name, Description and Amount)" is now in bold.

Removed the Scaling and ScalingHeader variables from 'Account Listing Report (Category Name, Description and Amount' in both the Root folder and the XML. The Rounding variable has been hardcoded to 0.01m instead of being linked to the Rounding | Scaling setting under [FY] Report | Settings, ensuring that full values are displayed throughout the report.

Updated the number format style from #,#.00% to #,#0.00% for all percentage and decimal percentage styles to ensure that values below 1% are displayed with a leading zero (e.g., 0.80% instead of .80%).

Three scripts have been provided to update grid expressions across the template. The first two scripts (FPD Rounding Variable Script Global Including Default Expressions 1 and 2) replace hardcoded values (0.01 and 1) with the Rounding variable. The third script (FPD CategoryValueOrZero Script Including Default Expressions 3) replaces CategoryValue with CategoryValueOrZero to prevent errors when grid expressions contain null values.

Reviewed all menu and title items within the template to ensure that both their locations and descriptions are consistent with those in the Streamline template. Any discrepancies identified should be corrected to maintain alignment across the templates.

Adjusted all prior year and prior prior year wording variables that use expressions of 'reporting.CurrentPeriod.End.AddMonths(-12).ToString("________")' and 'reporting.CurrentPeriod.End.AddMonths(-24).ToString("_________")', then replaced them with variables for 'reportHelper.ComparativePeriod(1).EndDate.Value.ToString("__________")' and 'reportHelper.ComparativePeriod(2).EndDate.Value.ToString("__________")', respectively. Thus, users who do not have 12 months financial years can still have the variables working for them. If the expression is a start date instead of an end date then it should be 'reportHelper.ComparativePeriod(1).StartDate.Value.ToString("__________")' and 'reportHelper.ComparativePeriod(2).StartDate.Value.ToString("__________")'

The number format has been changed from '#,#; (#,#);_(-_)' to _(#,#_);(#,#);_(-_) to ensure that the positive, negative and zero values all align in the same way. Note: For styles with % signs, please adjust the styles with number format as below, No Decimal: _(#,#"%"_);(#,#"%");_(-%_) 1 Decimal: _(#,#0.0"%"_);(#,#0.0"%");_(-%_) 2 Decimals: _(#,#0.00"%"_);(#,#0.00"%");_(-%_) 3 Decimals: _(#,#0.000"%"_);(#,#0.000"%");_(-%_) However, the styles with % signs will generate '\' when exporting to excel. Users can remove those '\' later in the excel spreadsheet.

The increase of Note Numbers of [FY] Non-Import [Custom] from 6 Notes to 10 Notes, providing additional support for custom data grids and enhancing template flexibility.

BS.EQ.NCI category has been broken down further into BS.EQ.NCI.OPENBAL and BS.EQ.NCI.MOVEMENTS. Also BS.EQ.NCI.MOVEMENTS further creates a sub-category called BS.EQ.NCI.MOVEMENTS.PROFIT. The PL category and NCI category will also be moved under a new category bracket called PL.ATT.

The addition of 'Analytical Report (Primary Statement with VAR columns)'. The report contains Contents page, Statement of Profit or loss, Statement of Financial Position and Statement of Cash flows. All these Primary Statements have two extra columns for E1 and E2. First column shows the Year on Year (YOY) variance which is the difference between the figures from current period and prior period. Second column shows the percentage of variance difference between the current period and prior period. The Statement of Profit or Loss and the Statement of Financial Position also contain a calculation row that displays the materiality value, measured in Hong Kong dollars (HKD). There are few variables added at the folders' level of each statement and linked to 1st column and 2nd column, including Materiality level.

These two statements have been updated in accordance with the HKFRS 18 content requirements, including the presentation of Earnings Per Share (EPS) within the Statement of Profit or Loss. In addition, several new categories have recently been added to the category structure and linked to these statements (PL.RENTAL2, PL.OTHERINDIMOPINCOME2 and related sub-categories, FUNCTION and NATURE series categories, as listed in the full Content Change List PDF).

These two statements have been updated in accordance with the HKFRS 18 content requirements. In addition, several new categories have recently been added to the category structure and linked to these statements (BS.L, BS.A and BS.EQ series categories, as listed in the full Content Change List PDF).

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Added new note 'Segment Information' and updated the paragraphs and tables in Note 4: Revenue from contracts with customers, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Added new note 'Earnings per share' and updated the paragraphs and tables in Note 18: Property, plant and equipment, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements.

The Consolidated Statement of Profit or Loss and Other Comprehensive Income (Single Statement) can be displayed by enabling the Statement of Comprehensive Income element within the Statement of Profit or Loss section. Also, the 'Consolidated Statement of Profit or Loss (Expenses Disclosed by Nature)' has already been included under the Statement of Profit or Loss section.

Updated the paragraphs and tables, according to legislative content changes or/and HKFRS 18 content requirements. The 'Consolidated statement of cash flows (example of the direct method)' has already been included under Statement of cash flows section.

This review is intended to ensure that the report is presented correctly in accordance with local legislative and reporting requirements, including the appropriate display of local currency, compliance with local accounting standards, accurate note references, and other jurisdiction-specific disclosure requirements

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.

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.

Created new categories within the Categories section specifically for HKFRS 18–related tables. The category codes have been updated by adding the suffix '2' to distinguish them from existing categories, and appropriate HKFRS 18 naming conventions have been applied to ensure clarity and consistency across the report.

In the annual report, paragraphs and tables impacted by HKFRS 18 were labelled as HKFRS 18, while existing content was retained under HKAS 1.