Version 21 - October 2025 (template release)

ADO ID: 2943406

Identified that the E2 grids of the standard chart of accounts for several classes has not been refreshed with the annual update. Because E1 is the grid used most for the template, it has received the bulk of updates. We've now reviewed the E2 grids and brought them into line with the latest 2025 primary statements.

Added explicit wording around the Pillar 2 disclosure. As in prior years, it has been confirmed with our publication provider again this year that Pillar 2 does not apply to our scope, and that including an explicit statement causes no issues. The related content has been added to Note 2 (Accounting Policies) and Note 25 (Taxation).

Upgraded OAP file to 6.29.9459 is available in this release pack. However, for users wishing to update to the 6.29 platform, please note that there is a known issue where even when elements are displayed as “Never”, the report will still display the element.

Related to the Correction ID: 1985854 – Ensure non-zero values apply to all sections and columns.

Number of character limit in grid column heading.

Note 4 – Intangible assets
Historical cost model
Note 5 – Tangible assets
Land and buildings” following the historical cost model
Note 15 – Derivative financial instruments
a) Foreign exchange contracts
Note 15 – Derivative financial instruments
b) Interest rate swaps
Note 15 – Derivative financial instruments
c) Option contracts

As noted in Feature 3043291, any legacy content arising from annual updates or alignment work will be labeled "Deprecated: 20XX Details" and left in its original location. Legacy content previously moved to the bottom of its section will remain as is. This approach applies going forward.

Please be noted that deleting the original elements (such as paragraphs, tables, and so on) which have been reflected from the parent/root template should be cautious. The same logic applies here for not changing existing column IDs as below. If the original elements have been deleted, we cannot save it back other than re-implementing it with the backup files. It will also lose any updates that will be made to the elements, i.e., the template will not get upgraded and synced perfectly with the latest draft template update, and some functions, such as Revert to Template or Compare with Template, will not be available either – this is because once the original element is deleted, their own IDs become different from the draft/parent template, so they cannot be compared.

For users’ further references, please be noted that when you wish to change the naming of columns in grids, it can be done via Column → Rename feature. However, please do not change their existing IDs, otherwise, you will lose your current data and linking to it.

Reference to the above feature list “2330216”, please be noted that some of the sub-NLUC folders will be removed in around 2-3 years’ time, e.g., the FY21 sub-folder will be removed when preparing 2023 or 2024 release, and this will be notified in the release note in advance.

Export to Excel Function (Please be noted that this has been logged in the last release in version 11 or version 12 of LU.CTY). Also, the following explanation is extracted from the Additional Information section of the version 11 or version 12 Release Note.

Currency Symbol
field under
Tools tab
Number, Date and Culture Format
FunctionalCurrency
field under
[FY] Reporting
Settings
Text
Variables
General
Currency symbol
field under
[Annual Accounts] report
Report Options tab
Edit Report Currency

For users’ further references, please be noted that when you wish to change the naming of columns in grids, it can be done via

Column

Rename

feature. However, please do not change their existing IDs, otherwise, you will lose your current data and linking to it.

As noted in the Corrections section above, the E2 grid data has been updated to align with the latest 2025 information. This change is not expected to have a material impact on content. However, for users maintaining custom E2 data for the Chart of Accounts (COA), retaining existing figures is recommended to mitigate any risk of data loss.

As noted in the Features section, explicit statements have been added to the Notes (Note 2 and Note 25) clarifying that Pillar 2 is outside the template scope, following confirmation from the publication provider. This change is intended to enhance transparency for users.