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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 11 - July 2026 (template release)

Template release pack

This release focuses on the legislative content changes, features 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, XBRL, Features and Corrections)
Overview
This Singapore Corporate Template Content Version 11.0 is a Major release that includes important legislative updates and IFRS-alignment changes, along with features and corrections.
SFRS(I) 18 - Effective for annual periods beginning on or after 1 January 2027. SFRS(I) 18, and the consequential amendments to the other accounting standards, are effective for reporting periods beginning on or after 1 January 2027 and must be applied retrospectively. Early adoption is permitted and must be disclosed.
As part of the SFRS(I) 18 implementation, impacted tables and paragraphs have been duplicated and clearly distinguished by labelling them as SFRS(I) 18, while the original content has been retained and labelled as SFRS(I) 1-1.
To support these changes, new categories have been introduced for affected line items in the Categories section. These categories are identified with updated category codes (suffix "2") and labelled as SFRS(I) 18, enabling clear differentiation from the existing SFRS(I) 1-1 categories.
Additionally, SFRS(I) 18 table line items have been mapped to the newly created categories. For grid tables, expressions have been updated in alignment with SFRS(I) 18 requirements to ensure consistency across the report.
Users have the flexibility to continue using the existing SFRS(I) 1-1 content by retaining the current display settings. Alternatively, users who wish to adopt SFRS(I) 18 will need to transition to the newly introduced tables, grids, and related elements included in this release.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include:
  • Amendments to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments
  • Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature-dependent Electricity
  • IFRS 18 - Presentation and Disclosure in Financial Statements
This version 11.0 is 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.
Additionally, the Singapore Template Content Version 11.0 includes an XBRL release with various fixes and improvements. This relies on a new version of the taxonomy, which is included in this platform version.

What's new

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
IFRS 9 and IFRS 7
Amendments to - Classification and Measurement of Financial Instruments
IFRS 9 and IFRS 7
Amendments to - Contracts Referencing Nature-dependent Electricity
IFRS 18
Amendments to - Presentation and Disclosure in Financial Statements
Content Changes
Item ID
Title
Details and Limitations
5311755
Legislative Updates to the Consolidated statement of profit or loss
  • New table with SFRS(I) 18 amendments has been created with new categories created in the CFPD.
  • Updated line items, variables & expressions have been added to the table.
  • Section Headers, Section Sub-Headers, Totals & Sub-Totals & Reconciliation Totals have been updated.
5254492
Legislative Updates to the Consolidated statement of cash flows
  • New grid table with SFRS(I) 18 amendments has been created with updated line items, variables & expressions.
  • Section Headers, Section Sub-Headers, Totals & Sub-Totals & Reconciliation Totals have been updated.
5254498
Legislative Updates to the Consolidated statement of comprehensive income
  • New grid tables with SFRS(I) 18 amendments have been created with updated line items, variables & expressions.
  • Section Headers, Section Sub-Headers, Totals & Sub-Totals & Reconciliation Totals have been updated.
5311757
Legislative Updates to the Consolidated statement of financial position
  • New table with SFRS(I) 18 amendments has been created with new categories created in the CFPD.
  • Updated line items, variables & expressions have been added to the table.
  • Section Headers, Section Sub-Headers, Totals & Sub-Totals & Reconciliation Totals have been updated.
5254493
Legislative Updates to the Consolidated statement of changes in equity
  • New Non-Standard Grid Table Sets for both E1(Consolidated) & E2 (Single) with SFRS(I) 18 amendments have been created with updated line items, variables & expressions.
  • Column Headers, Column Total Expressions, Section Headers, Section Sub-Headers, Totals & Sub-Totals have been & Reconciliation Totals have been adjusted to reflect the latest SFRS(I) 18 content changes.
5254426
Legislative Updates to the Consolidated Note 2.3: Material accounting policies
  • Text & Text Variables updated
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folder – with text contents created
5254436
Legislative Updates to the Consolidated Note 2.4: Changes in accounting policies and disclosures
  • Text & Text Variables updated
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folder – with text and tables created
5319141
Legislative Updates to the Consolidated Note 2.5: Correction of an error
  • Text & Text Variables updated
  • Reference Note Numbers updated
5254439
Legislative Updates to the Consolidated Note 3: Significant accounting judgements, estimates, and assumptions
  • Text & Text Variables updated
  • Reference Note Numbers updated
  • New Folder – with text contents created
5254443
Legislative Updates to the Consolidated Note 4: Revenue from contracts with customers
  • Text & Text Variables updated
  • Reference Note Numbers updated
5254447
Legislative Updates to the Consolidated Note 5: Segment Information
  • This is a new SFRS(I) 18 Note Folder Level
  • Text & Text Variables added
  • Reference Note Numbers added
  • Folder Header Names added
  • New Folder – with text and tables created
5254452
Legislative Updates to the Consolidated Note 6: Capital Management
  • Reference Note Numbers updated
  • Tables with SFRS(I) 18 created
5254454
Legislative Updates to the Consolidated Note 8: Business combinations and acquisition of non-controlling interests
  • Reference Note Numbers updated
  • Tables with SFRS(I) 18 created
5318537
Legislative Updates to the Consolidated Note 9: Partly owned subsidiaries
  • Reference Note Numbers updated
  • New Folder – with tables created
5254459
Legislative Updates to the Consolidated Note 10: Interest in a joint venture
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folder – with table created
5254462
Legislative Updates to the Consolidated Note 11: Investment in an associate
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folder – with table created
5311767
Legislative Updates to the Consolidated Note 14: Other income and expenses
  • Text & Text Variables updated
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folders – with text and tables created
5311778
Legislative Updates to the Consolidated Note 15: Discontinued operations
  • Reference Note Numbers updated
  • New SFRS(I) 18 tables created
5311782
Legislative Updates to Note 17: Management-defined performance measure (MPM)
  • This is a new SFRS(I) 18 Note Folder Level
  • Text & Text Variables added
  • Reference Note Numbers updated
  • Tables added
5311788
Legislative Updates to Note 18: Earnings per Share (EPS)
  • This is a new SFRS(I) 18 Note Folder Level
  • Text & Text Variables added
  • Reference Note Numbers updated
  • Tables added
5355201
Legislative Updates to the Consolidated Note 19: Property, plant and equipment
  • Text & Text Variables added
  • Reference Note Numbers updated
5355204
Legislative Updates to the Consolidated Note 20: Investment Properties
  • Reference Note Numbers updated
  • New SFRS(I) 18 Table & Table sets added
5355206
Legislative Updates to the Consolidated Note 21: Intangible assets and goodwill
  • Text & Text Variables added
  • Reference Note Numbers added
  • New SFRS(I) 18 NST Grid Table Set created
5355208
Legislative Updates to the Consolidated Note 23: Financial assets and financial liabilities
  • Text & Text Variables added
  • Reference Note Numbers added
5355210
Legislative Updates to the Consolidated Note 24: Inventories
  • Text & Text Variables updated
5355211
Legislative Updates to the Consolidated Note 25: Trade receivables and contract assets
  • Reference Note Numbers updated
  • New SFRS(I) 18 Table created
5355213
Legislative Updates to the Consolidated Note: Prepayments
  • This Note is no longer in the Model Content of SFRS(I) 18 for both Consolidated & Single Entity Report.
5355214
Legislative Updates to the Consolidated Note 26: Cash and Short-term Deposits
  • Reference Note Numbers updated
  • New SFRS(I) 18 Table created
5355215
Legislative Updates to the Consolidated Note 27: Issued capital and reserves
  • Text & Text Variables added
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New Folder – with text and tables created
5355216
Legislative Updates to the Consolidated Note 29: Provisions
  • Text & Text Variables added
  • Reference Note Numbers updated
  • Folder Header Names updated
  • New SFRS(I) 18 Table created
  • No longer used Folder Level marked as SFRS(I) 1-1
5355217
Legislative Updates to the Consolidated Note 30: Government Grants
  • Text & Text Variables added
  • Reference Note Numbers updated
  • New SFRS(I) 18 Table created
5355218
Legislative Updates to the Consolidated Note 32: Trade and Other Related Party Payables
  • This is a new SFRS(I) 18 Note Folder Level
  • Text & Text Variables added
  • Reference Note Numbers added
  • Folder Header Names updated
  • New Folder – with taxonomy table created
5355219
Legislative Updates to the Consolidated Note 33: Leases
  • Reference Note Numbers added
  • New SFRS(I) 18 table created
5355228
Legislative Updates to the Consolidated Note 33: Pensions and Other Post-Employment Benefit Plans
  • New SFRS(I) 18 table created
5355229
Legislative Updates to the Consolidated Note 34: Share-based Payments
  • Text & Text Variables added
  • Reference Note Numbers added
5355232
Legislative Updates to the Consolidated Note 37: Related Party Disclosures
  • Text & Text Variables added
  • Reference Note Numbers added
5355235
Legislative Updates to the Consolidated Note 37: Standards have been issued but are not yet effective.
  • No longer used Folder Level marked as SFRS(I) 1-1
  • Text & Text Variables added
5293505
Review whether the child categories are correctly added according to the notes' tables.
  • The new categories and child categories added in the CFPD Level of the Template for the SFRS(I) 18 Content Update have been reviewed to correct any errors of duplication and omissions in the template.
5413380
Legislative Updates to the Single Directors' report and the Independent Auditor's report
  • Reference Note Numbers updated
5413467
Legislative Updates to the Single Primary Financial Statements
  • Primary financial statement table line items, line descriptions, Section Headers, Section sub-Headers, Totals and Sub-Totals have been updated in accordance with Single SFRS(I) 18 requirements.
5413537, 5413545, 5413548, 5413550, 5413554 & 5413556
Legislative Updates to the Single Entity; Notes to the financial statements
  • Content present in Single Entity Model Content only; its Display condition is set to "ShowSingle", including E2 Tables
  • Content that is not present in the Single Content and is only present in the Consolidated Model Content – Display Condition is set to "ShowConsol", including E1 Tables
  • Text Content & Text Variables added
  • New Note Folder Levels added - with text created
  • Table Section Headers, Table Line Items Description, Total Description have been updated with respective Single Model Content description
5413223
Appendix – Updates of General Appendix within the Content Model
  • Appendix 5 - Material accounting policy information – an illustrative example:
    1. Text & Text Variables added
    2. Reference Note Numbers updated
  • Appendix 6 - Illustrative disclosure about Pillar Two taxes:
    1. Text & Text Variables added
5293503
Note numbers linking to be reviewed
  • All the Note Number Referencing in the OAP has been reviewed to reflect the correct note number links throughout the template.
XBRL Changes
[Note: If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or, in case any assistance is required, to map the new taxonomy.]
Item ID
Title
Details and Limitations
5486472
XBRL - New taxonomy configuration in the report
  • The "[FY] XBRL" tab details have been updated with the new Singapore 2026 Taxonomy information.
5486507
XBRL - Add Additional information disclosures in the report
  • A new note folder level "Additional information disclosures (XBRL)" has been added to the template with a taxonomy table with Singapore Taxonomy mandatory tagging in it.
5486494
XBRL - Validate the instance through BizFinx preparation tool
  • New Validation Tool BizFinx v4 used for validation of both Consolidated & Single Entity.
To download XBRL taxonomy, visit the official government website, where you will find the latest versions available for downloading. The following taxonomy references can be loaded into the application via Manage XBRL Taxonomies on the OneSource Accounts Production Platform.

What's fixed

Corrections
Item ID
Title
Details and Limitations
4664970, 4664951, and 4663273
Defects to be fixed in Consolidated & Single Entity.
Formatting defects and the addition of missing variables in Consolidated & Single Entity reports have been fixed.
Features
Item ID
Title
Details and Limitations
5413351
Inclusion of the report "Analytical Report (Primary Statement with VAR columns)."
  • Added – "Analytical Report (Primary Statements with VAR Columns)" in which;
    1. Statement of Profit or Loss
    2. Statement of Financial Position
    3. Statement of Cash Flows
    have been duplicated and labelled as SFRS(I) 18, while the old financial statements are labelled as SFRS(I) 1-1.
5355804
Display conditions and labelling to be reviewed and updated
All elements in the OAP Template to maintain distinguish between the old and new content display name and condition have been changed consistently throughout the template;
  • Old Content has been;
    1. Named - SFRS(I) 1-1
    2. Display Condition Draft & Regression - Conditional
  • New Content has been;
    1. Named – SFRS(I) 18
    2. Display Condition Draft – Conditional
    3. Display Condition Regression - Always
5456325
Addition of a condition for Segment Information and EPS
  • Note Folder Level Display Condition changed to "PublicListedRelatedDisclosuresDisplay" (set to false). And related folder checkboxes were unticked to exclude this content from the TOC and report output.

What's coming

Next release information
  • Content Version: 12.0
  • Expected Release Period: December 2026
  • Update Type: Major (Legislative, Features, and/or Corrections)
Note: [The expected release period and update type are indicative only and remain subject to confirmation. In some cases, only a license key release may be required, particularly for templates that are not expected to receive a mid-year or year-end update in the future.]
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.
A text panel has been added to a few grids for the enumeration value references. Especially for filing information, there is a system limitation which it from expanding the text panel. Therefore, a dropdown option has been added.
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 an E2 cash flows table, please manually type the values in the 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 a company XBRL instance, and enable both E1 and E2, then select "Consolidated" for a 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_2026-01-01 taxonomy has been imported into this template. Please ensure that "Full XBRL" in Type of XBRL filing and "Full_XBRL_2026_v1.0" in Taxonomy version have been selected in filing information. Otherwise, users will not be able to import an XBRL instance in BizFinx successfully.
4.
The taxonomy requires displaying the Income statement by nature; however, for our model content, only the Income statement by function is required. For users who wish to produce an XBRL report, please select the Income statement by nature table.
5.
The reconciliation row is not available in the taxonomy tables in notes to the financial statements.
6.
When users wish to export the AGM FS copy in BizFinx, please follow the steps below:
  1. Please export a Word document from Account Production, then save it as a Microsoft Word document, not a .rtf file. Unfortunately, it is unable to save out to a Word document straightaway from AP. Therefore, users need to save the RTF file first, then change the document type to a Word document.
  2. After importing the zipped XBRL instance file and running it, please go to the "Full set of financial statements" tab.
  3. Double-click below the column, then open the Word document that was saved earlier.
  4. Once the Word document has been imported successfully and saved out, it should be able to export AGM FS Copy.
7.
It is unable to add footnotes through our AP. If users wish to add footnotes in Review Copy in BizFinx, please add them manually in the report or through the BizFinx tool.
8.
If users wish to use the other taxonomy reference, please update the href and namespace accordingly through taxonomy references in the [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 them manually through the BizFinx toolbox and enter the required information.
10.
Footnotes – This cannot be achieved through AP, as there is no content available in the taxonomy. If users wish to add footnotes, please add them through the BizFinx toolbox as part of the customisation.
Impact on Existing Clients
Item ID
Details and Limitations
1.
If existing clients have been using E2 only, BizFinx does not validate only E2-enabled. After XBRL has been implemented, E2 needs to be used with E1 and cannot be used with E2 only, as BizFinx 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.

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