Version 10 - April 2025 (template release)
Template release pack
This release focuses on the legislative content changes, features and correction updates for the period ending December 2024. The template is available on platform 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, and 6.32.9713.
Release notes
- Period ended: December 2023
- Update type: Legislative, features, and consistency updates
Overview
This templae is a major release that includes important legislative updates, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning January 2024. The main legislative update covers the tax regulation: BEPS – Pillar 2 GloBE rules.
The template is on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627 and 6.32.9713.
Legislative updates
Accounting reference number | Details |
|---|---|
Basis of preparation | Updated Marco normativo: modificaciones Updated the reference to the latest legislation, from "Real Decreto 1514/2007, de 16 de noviembre" to "Ley 7/2024, de 20 de diciembre". Location: |
Tax reform | Include new regulation: Impuesto complementario mínimo – normas GloBE (BEPS – Pilar 2) Minimum supplementary tax introduced by Spain's Law 7/2024, which applies to companies with consolidated group revenues exceeding €750 million. This tax ensures a minimum effective tax rate of 15% in jurisdictions where the group's effective tax rate is below this threshold, calculated using GloBE rules (BEPS – Pillar 2). Location: |
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
User story 1924977 | Correction of expression in the tangible assets grid | Corrected one of the expressions in the tangible assets grid so that it pulls the correct period. Row "Anticipos (Fila 6)" in the column “Saldo inicial” has been corrected. The expression was pulling the category for the Prior Period instead of the PriorPrior period: reporting.Queries.CategoryValueOrZero('BS.A.NC.MATER.ICA.A', Rounding, 'PriorPriorPeriod', null, 'E1', false, null). Location: |
User story 1943338 | Headers and footers | Amended the headers and footers in the Spanish template so that they are translated and the dates display in the Spanish format. Location: Amended the date format of headers on these 3 reports: |
User story 1924701 | Amend the order of the columns in the grid | Amended the order of the columns in the grid for consistency with the rest of the template: Placed the column "Ejercicio límite para su compensación" after "Referencia" column. Location: |
Consistency ID 152 | Removal of duplicated dates in category summary report. "Category Summary - Expenses by Function", " Category Summary - Expenses by Nature", "Category Summary - Rounding Variance [ Full Year ]" | Removed duplicated dates in category summary reports. Corrected spelling adding the accent to the word "función". Location: |
Consistency ID 153 | Adjustment of default Entity Drilldown for Rounding Account Summary | Changed the default expression of the "Entity_Drilldown" variable in the "Rounding Summary Report" from "E2" to "E1" as this makes more sense as a default. Location: |
Consistency ID 155 | Adjustment to the wording of "Date and Timestamp " header to just "Date" | Amended the row from "Fecha y Hora" to "Fecha" as this is what we display in the report headers and footers. Set the first column of the grid as read only, to follow the latest Streamline. Location: |
Consistency ID 167 | Rounding Account Summary adjustment | Adjusted the "categorySet" of the "Rounding Account Summary" report from "PRINCIPAL" to "Category_Drilldown". Location: |
Consistency 184 and user story 1859366 | Amendments to Rounding and Scaling to Account Listing Report | The Account Listing Report (Category Name, Description and Amount) report has been set to display unrounded/unscaled so that it shows the full account values. Location: |
Features
Item ID | Title | Details and limitations |
|---|---|---|
User story 1922873 | Reconciliation rows in notes | Added reconciliation to the table, to check any differences between the values manually entered and those posted and assigned to categories. Location: Also added a new column “Saldo final categorías” to the Disclosures to pull categories’ values. Location: Amended Number style from "C" to "#,#; (#,#);_(-_)", for consistency with other columns in the report (avoiding having the currency symbol in the reconciliation column). Location: |
User story 1933822 | Add categories into disclosure grids where possible | Added expressions to pull category values into the row “Correcciones valorativas”. Location: |
User story 1944643 | Usage guide | Placed the Usage guide in between the Cover page and the Contents page so that it follows the latest Streamline and avoids having a blank page after the contents page. Location: Guía para el usuario Disabled and marked as [Pre Dic 2024] as it was causing a blank page after the cover page. Location: |
User story 1857753 | Primary Statement Reconciliations | Added an extra reconciliation row on the Balance Sheet to ensure assets, liabilities and equity are balanced. Location: |
User story 1946039 | Improvements to the Report Map | Included the relevant level 2 notes in the Spanish report in the Report map, by ticking "Include in report map". Location: Memoria Excluded a table that was added by mistake so that it follows the standard structure. Location: |
User story 1926261 | Automation of Cash Flow Statement | Automated the Cash Flow Statement, to pull relevant categories into the data entry grids. Location: |
User story 1943353 | Review: Report Settings > Text | The Description column "Concepto" has been set to read only as per the Streamline. We have set the first row "Linea 1" as false in the Configure FPD, as it is no longer part of the streamline. Location: |
User story 1945469 | Tables instructions wording | Placed the "click here to edit smart table" at the end of each table so that it is consistent with the Streamline and throughout the report. Location |
User story 1947748 | Adjustment of column width | Improved the table styles so that all columns fit in the page. Amended the second column Header and column Style. Removed the hardcoded column width of 90 and added a new variable "ValueColumnWidthWider" set to 40. Location: |
User story 1948028 | Improve tables that only pull one category | Improved tables that only pull one category so that the data is coming from a grid instead. Amended the report table, so they pull data from the newly created grid, and added a reconciliation to compare the data with the category values. Location: |
Consistency ID 19 | Updated the texts options in the report settings | Added new rows and created them/ mapped them to the report variables as appropriate. Reordered the rows to follow the latest streamline. Location: New rows created and mapped to the root folder:
Corrections:
Location: New rows created and mapped to the root folder:
Corrections:
Location: New rows created and mapped to the root folder:
Corrections:
|
Consistency ID 32 | Heading style and other improvements to headers | Amended XML to follow the latest Streamline. Location Informe de Gestión Informe de Auditoría Memoria Formulación de las cuentas anuales Heading style change to the top level folders so that we use the style sets of either "DR / GRH / NFS" and updated the XML. Location: |
Consistency ID 46 | Conditional display on the notes’ folders | Added a feature where some of the notes folders are now conditionally displayed according to if the related category has value in it or not. Location: |
Consistency ID 76, 164 | New Cover page | Added a new cover page to follow the latest Streamline. It includes conditions so the cover page will dynamically change the wording and date display in periods that are not a full year. Included the extra data that we had in the Cover page, using variables as appropriate, to pull the wording Directors’ report and Independent Auditor's report. Location: Amended the value of the variable “Cierre Ejercicio Económico (FinancialTimePeriodEndingWording)” to “ejercicio anual”. This is to use the variable in the Cover page. Location: Styles: Amended font size from 20 to 18, so that the wording fits in one line in the Cover page. Location: Disabled and marked as [Pre dic 2024] the previous cover page. Location: |
User story 1947108 | Automation of the headers in the financial statements | Added variables and conditions to the header so they will dynamically change the wording and date display. So if the client has a non 12-month period the headers will display accordingly. Location: |
Consistency ID 90 | Adjustment of tables’ note column display in "[FY] Non-Import [Custom]" | Adjusted all tables note column display condition from "Always" to "Non-zero" in "[FY] Non-Import [Custom]". This is to allow further dynamic display of the note columns on top of the blanket control we have for the note column. Location: Información Adicional – all standard tables |
Consistency ID 122 | Automation of wording in the tables in the notes to the financial statements. | Automated the expression in the table Total row "Aumento/(Disminución) neto del efectivo o equivalentes". Location: |
Consistency ID 137 | New signatories’ folders in the Directors’ report and balance Sheet | Added a new column in the grid called "Firmas" with a drop-down list with different options. Location: We have added new signatories (disabled by default) to the Directors’ report and Balance Sheet to follow the latest Streamline and to add this feature in case the user would like to include them. Location: |
Consistency ID 146 | Replacement of Trial Balance with Assignment | Replaced of Trial Balance with Assignment with the latest: " Trial Balance per Entity (Including Account Assignment)". This includes variables to display and turn on and off multiple columns through variables. Location: |
Consistency ID 128, 129 (Memoria) & 147 | Added New contents page and further adjustments. | Added new contents page to the Notes (Memoria) and left it disabled by default as it is not part of our content. We also enabled "Include in contents" in all the folders of the “Memoria”. Location: |
Consistency ID 172 & user story 1844192 and user story 1850941 | Additional Report, and format column headings | Added a new report to the template called "Account Listing Report (Category Name, Description and Amount)" to easily see the account details. Location: |
Consistency ID 174 & user story 1844328 | Addition of number only period display variable to the Date | Period tab as well as the Annual Report | Added three new variables to the tab:
Location: Added and mapped the new variables into the Annual Report Root variables. Updated the link of the three variables sitting inside the "Trial Balance per Entity (Including Account Assignment)" report. Location: |
Consistency 179 & User story 1844609 | Update all prior year and prior prior year variables with more flexible expressions | Adjusted all prior year and prior prior year wording variables expressions so that users that don't have 12 months financial years can still have the variable working for them. Refer to the following list:
Location: |
Content changes
Refer to “Legislative update information” (user story 1945437 - Content update). There are no further content changes for this release.
Deviations from standard configuration
We've increaseed consistency with our Global Streamline template.
Known issues
Export to Excel is currently unavailable.
Related Content
-
Spain
Format:
Article