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As follows sounds more correct to me, as the following sounds super wrong to me,but just wanted to hear your opinion as well on this one, is "as the following" a legit phrase when listing things that follow, for instance can you use it like this:

bank process shall be as the following:

a) something b) something else

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up vote 2 down vote accepted

I can't put my finger on the exact grammatical reason, but I know that "as the following" is not correct in this context. "As follows" is the only way I've ever heard it.

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"As follows" is an idiom which introduces a list.

You can say "the following" as a sort of pronoun (an anaphoric noun phrase), eg

The following are all the options available:

and even

We expect some response like the following:

but it is not an idiom in the same way.

"As the following" is grammatical, but not normal.

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