Version 10 - February 2026 (template release)

Template release pack

Release notes

Period end: March 2026
Update type: Major legislative

Item ID	Title	Details and limitations
4933790	Directors' report	Updated the Director's Report section to reflect the latest required changes. For paragraphs that need to be removed, set their display condition to Never so they no longer appear. Renamed these paragraphs element to paragraph - (Deprecated as per 2026 content updates) to indicate they are no longer in use.
4933795	Independent Auditors' Report	Implemented minor content revisions to align with recent legislative changes.
4933797	Note 2 - Basis of preparation Note 3 - Share capital	Implemented minor content revisions to align with recent legislative changes.
4933810	Note 8 - Short-term borrowings Note 9 - Other current liabilities Note 10 - Property, Plant, and Equipment	Note 8 The line item The above amount includes is no longer linked to a category in the summary table. In the category section, an additional label (Deprecated as per 2026 content updates) and the position of the deprecated category remains unchanged. Note 9 Created a new category: "Liability towards Corporate Social Responsibility" and added category in the table. Note 10 Created a Nonstandard table for Capital work in progress and created subcategories under CWIP.
4933811	Note 11 - Intangible assets	Created a Nonstandard table for Intangible asset under development and created subcategories.
4933812	Note 20 - Revenue from operations Note 25 - Depreciation and amortization expense Note 27 - Other expenses Note 30 - Gratuity and other post-employment benefit plans	Implemented minor content revisions to align with recent legislative changes.
4933816	Note 33 - Segment information Note 35 - Related party disclosures	Implemented minor content revisions to align with recent legislative changes.
4933822	Note 41- 49 Update Note 44 - Imported and indigenous raw materials, components, and spare parts consumed	Implemented minor content revisions to align with recent legislative changes.

Known issues

The illustrative model content in this template doesn’t include all the available concepts in the taxonomies. Therefore, the onus will be on users to create and tag any additional content required to produce a valid XBRL file.
Value errors from MCA validation were forcefully cleared in the XBRL instance document by replacing all values with zero. This cleared all validation errors resulting from calculation relationships between tagged values in the XBRL instance document. Users of the template are required to source and clear their value errors derived from entity-specific values from their use of the template.
Users of the template are required to source and clear their pre-scrutiny errors derived from entity-specific values from their use of the template.
It is a known Platform 6.29.9459 issue that any report elements with the display setting never show in the report when viewing the parent folder in isolation using either Design, Preview, or Edit XBRL mode.
There is a character limitation in the grid column heading. Headers can take up to 60 characters only.
For XBRL templates we are not changing the display conditions of sections from
Always
to
conditional
and for totals from
Always
to
AsRequired
as it might throw an xbrl validation error. This might result us in an unforeseen situation making changes every time, so to avoid confusion we are suggesting users make their own display conditional choice in their entity.
Export to excel - Due to many manual tables excel report is not getting generated.

Additional information

We’ve replaced the hyphen (-) in the edit style number settings with a zero (0). This change is expected to improve the clarity and reliability of data parsing through automated systems, reducing potential errors in financial reporting while validating the
MCA XBRL Validation
tool.
Additional folders have been created to store dated content at the bottom of each folder level of the annual report, as well as within the category structure. Review these elements and create duplicates to retain them if needed.