Version 10 - 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 Singapore Corporate Template Content Version 10.0 is a Major release that includes legislative updates and IFRS-alignment changes along with corrections.
This version 10.0 release has been made available 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 |
|---|---|
FRS 21 | Lack of exchangeability |
FRS 109 and FRS 107 | Classification and Measurement of Financial Instruments |
FRS 118 | Presentation and Disclosure in Financial Statements |
FRS 119 | Subsidiaries without Public Accountability |
FRS 110 and FRS 28 | Sale or Contribution of Assets between an Investor and its Associate or Joint |
Corrections
Item ID | Title | Details and Limitations |
|---|---|---|
2775526 | "Non-current" Assets held for sale and "Non-current" Liabilities directly associated with the assets held for sale move into NLUC | Moved "Non-current" Assets held for sale and "Non-current" Liabilities directly associated with the assets held for sale categories into NLUC folder. |
2778484 | Add text column in Share based payment table | Added a text column for reference* to present the footnotes references in the table. |
2857591 | Continuing and Discontinued Operations set to Always display Statement of Profit or loss | Changed 'Continuing operations' and 'Discontinued Operations' display, now they are presenting through section headings. |
2880836 | Remove header rows from the Disaggregated revenue information and add those to section headers | Removed 'Type of Goods or Service," "Geographical Markets," and "Timing of Revenue Recognition" header rows and defined them as the 'Heading section' in each relevant section. |
2938327 | Update the taxonomy reference in list of taxonomies | Updated the taxonomy reference in list of taxonomies grid. |
2969328 | Best Practices for SG XBRL Instance Output Structure | Enabled namespaces-in-root="true" in the root-level XML. It reduces XBRL file size and improves readability by avoiding repeated full namespace declarations throughout the document. |
2979139 | Display condition of Investment in subsidiaries | Updated the display condition of the Investment in Subsidiaries folder. |
2979700 | Income statement by function and Nature (Other operating income) note number | Linked other operating note 12.1 in the income statement line item. |
2979973 | Note: Discontinued Operations (Tables columns display adjustment) | Updated the correct display condition for all the columns in the Discontinued Operations table. |
Features
There are no feature updates for this release.
Content Changes
Item ID | Title | Details and Limitations |
|---|---|---|
3079743 | Single Entity - Note 4: Revenue from contracts with customers | Updated text as per legislative updates. |
3079744 | Single Entity - Note 18: Financial assets and financial liabilities | Changes made to paragraphs, updated headers as per consistency. |
3079745 | Single Entity - Note 23: Issued capital and reserves | Updated text as per legislative updates. |
3079747 | Single Entity - Note 34: Standards issued but not yet effective | Updated text as per legislative updates. |
3079827 | Single Entity - Note 2.4 Changes in accounting policies and disclosures | Updated text as per legislative updates. |
3079829 | Consolidated Entity - Appendix 6 | Updated text as per legislative updates. |
3079832 | Consolidated Entity - Note 35: Standards issued but not yet effective | Changes made to paragraphs and list item, updated headers as per consistency. |
3079833 | Consolidated Entity - Note 18: Goodwill and intangible assets with indefinite useful lives | Updated text as per legislative updates. |
3079835 | Consolidated Entity - Note 4: Revenue from contracts with customers | Updated text as per legislative updates. |
3079836 | Consolidated Entity - Note 2.4: Changes in accounting policies and disclosures | Updated text as per legislative updates. |
3079843 | Update GAAP Overlay changes in the report | Updated text as per legislative updates. |
XBRL Changes
There are no XBRL changes for this release.
Additional Information
Item ID | Details and Limitations |
|---|---|
1. | Statement of cash flows tagging – the taxonomy does not allow us to set E2 as "Separate" therefore E1 is only being tagged to resolve the xbrl warning. If users wish to produce E2 cash flows table, please manually type the values in BizFinx tool. |
2. | To get validated successfully, users must enable E1 then select "Company level" in Nature of financial statements when they wish to produce company xbrl instance and enable both E1 and E2 then select "Consolidated" for consolidated xbrl instance. BizFinx does not allow users to enable only E2 no matter what selections in Nature of financial statements in filing information. If users wish to set only E1 as consolidated, for validation purposes, please select both E1 and E2 and leave E2 empty in Import | Journals. |
3. | Only sg-sfrs-ent_2020-01-01 taxonomy has been imported in this template, therefore please ensure to select "Full XBRL" in Type of XBRL filing and "Full_XBRL_2022_v1.0" in Taxonomy version have been selected in filing information. Otherwise users will not be able to import xbrl instance in BizFinx successfully. |
4. | The taxonomy requires to display Income statement by nature however for our model content, only Income statement by function is required. For users who wish to produce xbrl report, please select Income statement by nature table. |
5. | Reconciliation row is not available in taxonomy tables in notes to the financial statements. |
6. | When users wish to export AGM FS copy in BizFinx, please follow these steps:
|
7. | It is unable to add footnotes through our AP, therefore if users wish to add footnotes in Review Copy in BizFinx, please add manually in the report or through BizFinx tool. |
8. | If users wish to use the other taxonomy reference, please update href and name space accordingly through taxonomy references in [FY] XBRL tab. |
9. | Company label and Notes column in BizFinx – Some of the users may want to include these two columns in their report. However, these columns cannot be generated from our AP because there is no relevant content in the taxonomy. If users wish to enable them, please kindly add manually through BizFinx toolbox and enter the required information. |
10. | Footnotes – This cannot be achieved through AP as there are no contents available in the taxonomy. If users wish to add footnotes, please add them through BizFinx toolbox as part of the customisation. |
Impact on Existing Clients
If exiting clients have been using E2 only, BizFinx does not validate only E2 enabled. After XBRL has been implemented, now E2 needs to be used with E1, cannot be used E2 only as BinzFinx does not validate only E2 enabled.
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. | For users who would like to work on the 6.29.9459 platform, there is a Display setting issue because of the platform error. When viewing notes individually, Report elements that are set to Never are still appearing in both Preview and Design modes. However, these elements are correctly hidden when you view the full report. |
2. | Grid column headers can only have up to 60 characters. Previously all column headers were linked to the grid column. If a header is longer, you'll need to unlink it from the grid column and type the full heading manually. |
3. | Text panel has been added to a few grids for the enumeration values references. Especially for filing information, there is a system limitation which it is unable to expand the text panel. Therefore, dropdown option has been added. |
Related Content
-
Singapore IFRS
Format:
Article