Version 15 - December 2025 (template release)
Template release pack
This release focuses on the XBRL features and correction updates for the period ending December 2025. The template is available on platform 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.
Release notes
- Period ended: December 2025
- Update type: Minor (Features, XBRL, and corrections)
Overview
This template is a minor elease that includes features, corrections and updates to iXBRL. Key updates in this version are the tags that have been unhidden and addition of expressions in the grids, addition of reconciliations in tables and update of auditor signatures.
This is available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Legislative update information
There are no legislative updates included in this release.
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
1948920 | Ensure that all tables that pull in FPD values have an "Enter Data" link | The below tables have been adjusted so that the enter data option is available when right clicking on the table. This will ensure that the enter data option is available for these tables on the web without having to change to design mode when using the web version Report locations impacted:
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1949004 | Ensure that all tables that don't pull in FPD values do not have an "Enter Data" link | The option to enter data by right-clicking on the tables has been removed. Report locations impacted:
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1995423 | Fixing tagging limitation for Cover Page Elements | The folder XML has been updated to allow the application of tags to paragraphs, so tags can be applied without gong into the xml. Report locations impacted: Cover page folder |
1945347 | Profit by nature reconciliation correction | In the profit and loss statement by nature, the reconciliation has been updated to check the profit for the year against the PL category only. The user would be expected to add expenses by nature accounts in the PL.NE category to ensure that the primary structure and the balance sheet balances, and then map the expenses in the separate PL.N - Expenses by nature structure. |
Features
Item ID | Title | Details and limitations |
|---|---|---|
1922857 | Reconciliation rows in notes | Reconciliations have been added to the notes to financial statements where possible. This meant that some extra rows had to be added to include value from categories previously not included. Grids with new rows have been specified in Item ID 1933802 - Add categories into disclosure grids where possible. Report locations impacted:
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1969642 | To remove an indent from Signatories - Executive Board [ 10 or more signatures ] | The centre alignment was removed to align the signature with the text above.
Report locations impacted: |
1969633 | To remove an indent from Signatories - Board of Directors [ 10 or more signatures] | The centre alignment was removed to align the signature with the preceding text.
Report locations impacted: |
1933802 | Add categories into disclosure grids where possible | Expressions have been added to rows where possible. New rows and expressions were added for Financial guarantee contract expense, Interest on bank loans and overdrafts, Interest on finance leases, and Interest expense. DC locations impacted: The newly added rows have been linked to the table. Tagging was updated, and the new rows have been set to ignore. Report locations impacted: Expressions were added for Interest income from group enterprises and associates. New rows and expressions were added for Movement in net market values, Interest income from a loan receivable, Bank interest income, and Other financial income. Tagging was updated, and the new rows have been set to ignore DC locations impacted: Report locations impacted: Expressions were added for Wages and salaries, Pensions, and Other social security costs. A new row and expression were added for Other staff costs. DC locations impacted: The new row was mapped to the table and tagged as OtherEmployeeExpense. Report locations impacted: Expressions were added to the rows. DC locations impacted: Expressions were added for Adjustment of the deferred tax charge for the year, Tax on continuing operations, and Tax on discontinued operations. DC locations impacted: Expressions were added for Revenue, Expenses, and Tax on profit/loss. A new row for Other expenses and its expressions were added. The new row was mapped to the table. The wording for profit/loss before and after tax was changed to conditional. DC locations impacted: Report locations impacted: Expressions were added for Deferred tax at the start of the year and Adjustment of the deferred tax charge. The new rows were mapped to the tax charge breakdown section; the tax charge expressions reference values at the start of the year, so the current period reflects the prior year. The new equity row was tagged, while others were set to ignore. DC locations impacted: Expressions were added to rows for Intangible assets, Property, plant and equipment, Investments (internal gains), Current assets, Provisions, Liabilities other than provisions, and Tax loss carry-forwards. New rows with expressions were added so that categories could be mapped to these rows. DC locations impacted: An expression was added for corporation tax payable at the beginning of the period. DC locations impacted: Expressions were added for Dividend proposed for the year. DC locations impacted: Expressions were added for cash at the start of the year, cash and cash equivalents at the start, and at the end of the period for the cash row. DC locations impacted: Expressions for prior years' Cost and Amortisation were added as they were previously missing. DC locations impacted: Expressions for prior years' Cost and Depreciation and impairment losses were added. DC locations impacted: Four new categories were created to enable reconciliation of intangible and PPE notes: Intangible extra 1, Intangible extra 2, PPE extra 1, and PPE extra 2, each with two subcategories matching existing NCA categories. New categories were mapped to Cost and Amortisation and impairment losses rows. Categories BS.A.NCA.IA1 BS.A.NCA.IA2 BS.A.NCA.PPE1 BS.A.NCA.PPE2 DC locations impacted: The new categories were mapped to the Intangible and PPE sections of the balance sheet. Report locations impacted: |
Content changes
There are no content changes for this release.
XBRL changes
Item ID | Title | Details and limitations |
|---|---|---|
1950580 | Whitelist for hidden elements | In accordance with new guidance from the Danish Business Authority, the number of tags permitted to be hidden in statutory reports has been restricted starting 1 January 2026. As a result, several updates have been made to ensure compliance with these requirements. Report locations impacted:
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1944781 | iXBRL - review of potentially missing tags | These tags have been introduced to streamline the reporting process and eliminate the need for users to modify the template manually. Report locations impacted: . . |
Test filing | iXBRL test filing | The tagging for the asset rows in the Segment information note has been removed as this row cause filing errors due to comparing the asset amount for a segment within the company to the Equiy+Liabilities. Report locations impacted: In order to successfully file a client which has more than one auditor signature, there has to be a name and a CVR number attached to the individual auditor, which means the name and the number has to be repeated for each auditor signing the audit report. To facilitate this a column has been added to the service providers grid in the Entity tab, called Auditor firm, and new signatories have been created. Clients only using one signature can use the existing report element templates, but any client having more than one signature will need to use the new elements. For the tagging to work correctly, the Audit firm, and the CVR or the audit firm has to be added to the row with the information on the individual auditor (accountant). Report locations impacted: |
Known Issues
There are no known issues identified for this release.
Additonal information
Item ID | Details and limitations |
|---|---|
1 | While we have done extensive testing and reviews for e-filing, there is currently limited access and availability to the authority testing services. As such there may be some scenarios, especially where content has been adapted and customised, where validation issues may be encountered. If you encounter any unexpected filing issues, please contact the Support desk so we can review and assist with any issues. |
2 | The Auditor signatory has been updated. Clients only using one signature can use the existing report element templates, but any client having more than one signature will need to use the new elements. For the tagging to work correctly, the Audit firm, and the CVR or the audit firm has to be added to the row with the information on the individual auditor (accountant). |
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.
Related Content
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Denmark
Format:
Article