XYZ (M) Sdn. Bhd. XBRL is the open international standard for digital business reporting. RM10,000. XYZ (M) Sdn Bhd [ X7] MYR
|
|
|
- Osborne Johnston
- 5 years ago
- Views:
Transcription
1 1
2 XBRL is the open international standard for digital business reporting. XYZ (M) Sdn. Bhd. Statement of Financial Position 31 Dec 20X7 (RM) Cash 10,000 XYZ (M) Sdn Bhd [ X7] MYR Cash appears in the statement of financial position under Current assets Cash = Cash in hand + Balances with banks RM10,000 Cash > 0 English: Cash Malay: Tunai Cash as defined in MFRS (i)
3 XBRL is used by more than 100 regulators, governments, data providers, analysts, investors and accountants in more than 60 countries around the world. Some of the examples are: 1. Bank Indonesia Islamic Banking Regulatory Reporting System [571 filing entities] 2. Emirates Securities and Commodities Authority (ESCA) Securities Filings [250 companies] 3. UK Companies House Financial Statement Filing [approx. 1.5 million filers] 4. Spanish Business Register [approx. 700,000 filers] 5. German E-Bilanz [approx. 1.3 million filers] Source: XBRL International at
4 A reporting system to be used by companies in the submissions to SSM under the Companies Act 2016, of the following: 1. Annual return ( AR ); 2. Financial statements ( FS ); and 3. Exemption application ( EA ) related to AR and FS. Components of MBRS Taxonomy Preparation tool (mtool) Portal (mportal)
5 Incorporated in Malaysia Yes No FS MFRS FS FC (EA 3 approved) KFI FC (EA 2 approved) Financial Statements (FS) FS MFRS FS MPERS FS EPC FS CLBG Exemption Application (EA) Banking, Financing & Insurance Companies Regulated Under Bank Negara Malaysia Yes No Types of submission EA 1 EA 2 EA 3 EA 4A EA 4B EA 5A EA 5B EA 6 EA 8 Key Financial Indicators (KFI) (if unable to file full set of FS) Send over the counter *EA 2 APPROVED* KFI MFRS KFI MPERS KFI CLBG
6 Type of Submission Taxonomy Companies Act 2016 Exemption Applications EA 1 EA 2 EA 3 EA 4A EA 4B Application for Exemption from Coinciding Foreign Subsidiary Financial Year End with Holding Company Application for Exemption from Filing Financial Statements in Full XBRL Format Application to Waive Lodgment of Financial Statements by Foreign Company Application for Relief from Requirements as to Form and Contents of Directors Report Application for Relief from Requirements as to Form and Contents of Financial Statements Section 247 (5) Section 604 (2) Section 575 (7) Section 255 (1) Section 255 (1)
7 Type of Submission Taxonomy Companies Act 2016 Exemption Applications EA 5A EA 5B EA 6 Application for Extension of Time for Circulation of Financial Statements and Reports Application for Extension of Time to Lodge Financial Statements and Reports Application for Extension of Time for Holding Annual General Meeting Section 259 (2) Section 259 (2) Section 340 (4) EA7 Application for Extension of Time to Lodge Annual Return Section 609 (2) EA 8 Application to Minister (With Relation to Financial Statements and Reports or Annual Return) Section 38E of Companies Commission of Malaysia (Amendment) Act 2015
8 Download and install mtool Choose the task to perform Fill scoping questions Generate template Generate XBRL file Validate and rectify errors Fill in the template
9 ACCEPT SSM DATABASE LODGE YES DIGITAL SIGNATURE & PAYMENT FAIL SSM OFFICER QUERY / REJECT PASS LODGER UPLOAD SYSTEM VALIDATION FAIL REJECT QUERY / REJECT MAKER
10 ACCEPT SSM DATABASE LODGE DIGITAL SIGNATURE & PAYMENT FAIL LODGER PASS UPLOAD MAKER SYSTEM VALIDATION FAIL REJECT
11 Company Secretary s Assistant (MAKER) Company Secretary (LODGER) Company Agent s Assistant (MAKER) Company Agent (LODGER) Has the authority to upload the XBRL File to the mportal Has the authority to create an association with the Company Secretary s Assistant (Maker) Has the authority to upload the XBRL File to the mportal Has the authority to create an association with the Company Agent s Assistant (Maker) Has the authority to submit the XBRL File to SSM through the mportal Has the authority to submit the XBRL File to SSM through the mportal
12 12
Consultative Document on Suruhanjaya Syarikat Malaysia Proposed XBRL Submission Process ssmt_
Consultative Document on Suruhanjaya Syarikat Malaysia Proposed XBRL Submission Process ssmt_20131231 This document requests for feedback and views on the proposed XBRL submission process for Financial
ANNUAL RETURNS AND FINANCIAL REPORTING
PART M ANNUAL RETURNS AND FINANCIAL REPORTING 1. Decoupling of Financial Statements and Annual Return What are the time frame for filing of Financial Statements and Annual Returns? The Companies Act 2016
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS. (updated on 4 August 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS (updated on 4 August 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES 1. Please clarify if the entire Companies Act 2016 will be
ANNUAL RETURNS AND FINANCIAL REPORTING
PART M ANNUAL RETURNS AND FINANCIAL REPORTING 1. Decoupling of Financial Statements and Annual Return What are the time frame for filing of Financial Statements and Annual Returns? The Companies Act 2016
COMPANIES ACT 1965: SSM S PRACTICE NOTE NO. 1/2008
COMPANIES ACT 1965: SSM S PRACTICE NOTE NO. 1/2008 ADDENDUM TO PRACTICE NOTE 1/2008: GUIDING POLICIES ON THE SUBMISSION OF ANNUAL RETURN FOLLOWING THE ISSUANCE OF PRACTICE NOTE 1/2008 INTRODUCTION 1. Practice
ACCOUNTS, AUDIT, ANNUAL GENERAL MEETINGS
PART L ACCOUNTS, AUDIT, ANNUAL GENERAL MEETINGS 1. In the foreseeable future, are Malaysian companies ready to move into an era where audit is not mandatory? When? Under section 255(3) of the Companies
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS. (updated on 13 March 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS (updated on 13 March 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES 1. Please clarify if the entire Companies Act 2016 will be
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS. (updated on 9 June 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS (updated on 9 June 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES 1. Please clarify if the entire Companies Act 2016 will be effected
GUIDELINES ON COMPANY LIMITED BY GUARANTEE. These Guidelines are issued pursuant to section 20C of the Companies Commission of Malaysia Act 2001.
GUIDELINES ON COMPANY LIMITED BY GUARANTEE These Guidelines are issued pursuant to section 20C of the Companies Commission of Malaysia Act 2001. A. INTRODUCTION 1. A company limited by guarantee (CLBG)
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS. (posted on 6 March 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS (posted on 6 March 2017) A. ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES 1. Please clarify if the entire Companies Act 2016 will be effected
GUIDELINES ON COMPANY LIMITED BY GUARANTEE. These Guidelines are issued pursuant to section 20C of the Companies Commission of Malaysia Act 2001.
GUIDELINES ON COMPANY LIMITED BY GUARANTEE These Guidelines are issued pursuant to section 20C of the Companies Commission of Malaysia Act 2001. A. INTRODUCTION 1. A company limited by guarantee (CLBG)
PRACTICE DIRECTIVE NO. 3/2017 QUALIFYING CRITERIA FOR AUDIT EXEMPTION FOR CERTAIN CATEGORIES OF PRIVATE COMPANIES
PRACTICE DIRECTIVE NO. 3/2017 QUALIFYING CRITERIA FOR AUDIT EXEMPTION FOR CERTAIN CATEGORIES OF PRIVATE COMPANIES 1. This Practice Directive is issued pursuant to section 20C of the Companies Commission
Securities Commission Malaysia (SCM) THE UTF STATISTICAL AND INVESTMENT RETURNS REPORTING MANUAL. Page 1
THE UTF STATISTICAL AND INVESTMENT RETURNS REPORTING MANUAL Page 1 DOCUMENT CONTROL Version Date Author Comments 1.0 31/03/2017 SC Page 2 TABLE OF CONTENTS PART A: GENERAL... 4 1. INTRODUCTION... 4 PART
Practitioners Report for an Engagement to Compile Financial Statements Using General Purpose Financial Reporting Framework
July 2018 Audit and Assurance Illustrative Guide 2 Practitioners Report for an Engagement to Compile Financial Statements Using General Purpose Financial Reporting Framework AUDIT AND ASSURANCE ILLUSTRATIVE
Revised XBRL Filing Requirements And The BizFin x Filing System. Training Seminar
Revised XBRL Filing Requirements And The BizFin x Filing System Training Seminar Agenda Why XBRL? ACRA XBRL Revamp Milestones Revised XBRL Filing Requirements Minimum Requirements List and Mapping Principles
LODGEMENT OF APPLICATION FOR THE MINISTER S APPROVAL
CHECKLIST 1 SECTION 45(3) COMPANIES ACT 2016 (CA 2016) LODGEMENT OF APPLICATION FOR THE MINISTER S APPROVAL - LICENCE TO OMIT THE WORD BERHAD OR THE ABBREVIATION BHD FROM A CLBG s NAME (i) For new incorporation
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES
COMPANIES ACT 2016 FREQUENTLY ASKED QUESTIONS ENFORCEMENT DATE OF THE COMPANIES ACT 2016 AND TRANSITIONAL ISSUES 1. Please clarify if the entire Companies Act 2016 will be effected on 31 January 2017 or
PRACTICE DIRECTIVE No. 1/2017 DOCUMENTS UNDER THE COMPANIES ACT 2016, THE LODGEMENT REQUIREMENTS AND RELATED MATTERS
PRACTICE DIRECTIVE No. 1/2017 DOCUMENTS UNDER THE COMPANIES ACT 2016, THE LODGEMENT REQUIREMENTS AND RELATED MATTERS 1. This Practice Directive is issued pursuant to section 20C of the Companies Commission
FILING OF ANNUAL FINANCIAL STATEMENTS TO THE CIPC IN XBRL
FILING OF ANNUAL FINANCIAL STATEMENTS TO THE CIPC IN XBRL Filers Guidelines: Business Aspects Author: Hennie Viljoen XBRL Programme Manager: CIPC This document provides General Information and Guidelines
Client Handbook. Incorporation/Registration of a DIFC Entity. Special Purpose Company (SPC)
Client Handbook Incorporation/Registration of a DIFC Entity Special Purpose Company (SPC) Contents: I. Introduction II. Special Purpose Company III. In Principle Approval IV. Operating Location V. Name
THE COMPANIES COMMISSION OF MALAYSIA S XBRL TAXONOMY FOR FINANCIAL REPORTING
THE COMPANIES COMMISSION OF MALAYSIA S XBRL TAXONOMY FOR FINANCIAL REPORTING NOR AZIMAH ABDUL AZIZ Director Of Corporate Development And Policy Division, Companies Commission Of Malaysia Overview of SSM
Revised XBRL Filing Requirements And The BizFin x Filing System. Training Seminar
Revised XBRL Filing Requirements And The BizFin x Filing System Training Seminar Published February 2014 All rights reserved. No part of this publication may be produced or transmitted in any form or by
Malaysia Bursa Malaysia operates from Monday to Friday (except on Saturday, Sunday and Public Holidays) during the following hours:
Trading 1. What are the trading hours? Malaysia Bursa Malaysia operates from Monday to Friday (except on Saturday, Sunday and Public Holidays) during the following hours: Time Range Session Order Submission
Submission of ixbrl Financial Statements as part of Corporation Tax Returns. Part 41A-03-01
Submission of ixbrl Financial Statements as part of Corporation Tax Returns Part 41A-03-01 Updated October 2017 This Instruction provides details of the obligations of certain Corporation Tax (CT) filers
FREE ZONE FAQ GETTING STARTED IN THE FREE ZONE
FREE ZONE FAQ GETTING STARTED IN THE FREE ZONE 1. How do I start a business in the DWC Free Zone? 2. How long does the registration and licensing process take? BUSINESS TYPES 3. What is a Branch? 4. What
Expansion of Direct Benefit Transfer (DBT) Mode of Payment to JSY Beneficiaries through Public Financial Management System PFMS (formerly, CPSMS)
Expansion of Direct Benefit Transfer (DBT) Mode of Payment to JSY Beneficiaries through Public Financial Management System PFMS (formerly, CPSMS) Public Financial Management System PFMS (formerly, CPSMS)
Tax and Business Summit 2018
Tax and Business Summit 2018 8 November 2018 One World Hotel, Petaling Jaya 8 CPE HOURS HRDF CLAIMABLE kpmg.com.my/taxbusinesssummit Anticipate tomorrow. Deliver today. Early bird! 20% discount for registrations
MPERS FINANCIAL REPORTING FOR FINANCE PROFESSIONALS WITH CASE STUDIES
FINANCIAL ACCOUNTING MPERS FINANCIAL REPORTING FOR FINANCE PROFESSIONALS IPOH 04 APRIL 2018 INTRODUCTION This workshop addresses key financial reporting issues arising from the MPERS implementation process,
e-ambiz USER GUIDE Version:
e-ambiz USER GUIDE Version: 08.06.2017 INTRODUCTION e-ambiz is your Online Banking facility that keeps you up to date on your company s account status. It also gives you the control you need to manage
e-ambiz USER GUIDE Version:
e-ambiz USER GUIDE Version: 02.02.2018 INTRODUCTION e-ambiz is your Online Banking facility that keeps you up to date on your company s account status. It also gives you the control you need to manage
REGISTRATION GUIDELINES OF TRUST COMPANIES UNDER TRUST COMPANIES ACT 1949
REGISTRATION GUIDELINES OF TRUST COMPANIES UNDER TRUST COMPANIES ACT 1949 Provisions of the Act 1. Section 3 of the Trust Companies Act 1949 stipulates that any public company incorporated in Malaysia
Revenue and other income
Revenue and other income MPERS Conversion steps 1 2 3 4 5 Determine functional currency Select accounting policies Identify gaps Apply transitional provisions where applicable (Section 35) Restate opening
Frequently Asked Questions CIPC XBRL Programme
Frequently Asked Questions CIPC XBRL Programme Table of Contents Revisions... 2 Introducing the most efficient and effective way of digital reporting - ixbrl... 2 Legislative Mandate... 2 What are the
Investment Account Reporting Manual (Part A)
Investment Account Reporting Manual (Part A) Issued on: 17 January 2018 BNM/RH/PD 028-634 Investment Account Reporting Manual 1 of 4 TABLE OF CONTENT General Instructions... 1 Appendix Interim Data Taxonomy
2. Is the product covered by Malaysia Deposit Insurance Corporation (PIDM)?
PRODUCT DISCLOSURE SHEET (Read this Product Disclosure Sheet (PDS) before you decide to subscribe for the Link Current Account-i (Link CA-i). Be sure to also read the general terms and conditions. Seek
Client Handbook. Incorporation/Registration of a DIFC Entity. Non-Profit Incorporated Organisations (NPIO)
Client Handbook Incorporation/Registration of a DIFC Entity n-profit Incorporated Organisations (NPIO) Contents: I. Introduction II. n-profit Incorporated Organisations III. In Principle Approval IV. Operating
ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 APRIL
Nomura i-cash Fund ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 APRIL 2017 MANAGER: NOMURA ISLAMIC ASSET MANAGEMENT SDN. BHD. Business Registration No.: 838564-T TRUSTEE:
Client Handbook. Incorporation/Registration of a DIFC Entity. Foreign Recognised Company (FRC)
Client Handbook Incorporation/Registration of a DIFC Entity Foreign Recognised Company (FRC) Contents: I. Introduction II. Foreign Recognised Company III. In Principle Approval IV. Operating Location V.
Report on the SME Survey 2017
The Associated Chinese Chambers of Commerce and Industry of Malaysia (ACCCIM) Report on the SME Survey 2017 Background of the Survey Small and Medium Enterprises (SMEs) play a major role in Malaysia economy.
FILING OF ANNUAL FINANCIAL STATEMENTS TO THE CIPC IN XBRL
FILING OF ANNUAL FINANCIAL STATEMENTS TO THE CIPC IN XBRL Frequently Asked Questions (FAQs) Author: Hennie Viljoen XBRL Programme Manager: CIPC This document aims to address questions received from various
COMPANIES ACT 1965: SSM S PRACTICE NOTE NO 2/2008
COMPANIES ACT 1965: SSM S PRACTICE NOTE NO 2/2008 RE: CHANGE OF FINANCIAL YEAR 1. This Practice Note serves to inform on the relevant actions to be taken following a change in the financial year of a company.
Audit Exemption Waiver Resolutions
Audit Exemption Waiver Resolutions Requirement for audit Part XVI Section 255 of the Companies (Guernsey) Law, 2008 requires that a company s accounts for a financial year must be audited in accordance
FILING PROGRAMME FOR INCOME TAX RETURN FORMS (ITRF) IN THE YEAR 2015
FILING PROGRAMME FOR INCOME TAX RETURN FORMS (ITRF) IN THE YEAR 2015 1. SUBMISSION OF FORMS BE, B, BT, M, MT, P, TP, TJ AND TF FOR YEAR OF ASSESSMENT 2014 1.1 Due Date For Submission Of ITRF For Year Of
Client Handbook. Incorporation/Registration of a DIFC Entity. Company Limited by Shares (LTD)
Client Handbook Incorporation/Registration of a DIFC Entity Company Limited by Shares (LTD) Contents: I. Introduction II. Company Limited by Shares III. In Principle Approval IV. Operating Location V.
Malaysia Budget 2019 Contains Few Measures Affecting Individuals
Malaysia Budget 2019 Contains Few Measures Affecting Malaysia s Minister of Finance presented the 2019 Budget proposals on 2 November 2018, offering some increase in personal tax reliefs and a reduction
NSW LRS Online Customer Account application instructions
NSW LRS Online Customer Account application instructions NSW Land Registry Services (NSW LRS) customer information system records details of customers with business relationships with NSW LRS. Customers
Session 2. Corporate Rescue Mechanism: How It Will Work
Session 2 Corporate Rescue Mechanism: How It Will Work Moderated By: Lee Shih Partner SKRINE Session Overview 1. Regulator s Overview: Corporate Voluntary Arrangement (CVA) and Judicial Management. 2.
THE GOVERNMENT SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No. 78/2015/ND-CP Hanoi, September 14, 2015
THE GOVERNMENT SOCIALIST REPUBLIC OF VIETNAM ------- Independence - Freedom - Happiness --------------- No. 78/2015/ND-CP Hanoi, September 14, 2015 DECREE ENTERPRISE REGISTRATION Pursuant to the Law on
Bank e-auctions. Bidder Participation & Online Bidding Manual (Submission of KYC documents and Bidding Process)
Bank e-auctions Bidder Participation & Online Bidding Manual (Submission of KYC documents and Bidding Process) Web-portal: https://www.bankeauctions.com Home Page Important Points KYC / EMD Submission
Submission of ixbrl Financial Statements as part of Corporation Tax Returns
Submission of ixbrl Financial Statements as part of Corporation Tax Returns Document last updated July 2018. This instruction provides details of the obligations of certain Corporation Tax (CT) filers
GUIDELINES ON REPORTING REQUIREMENTS FOR FUND MANAGERS
GUIDELINES ON REPORTING REQUIREMENTS FOR FUND MANAGERS The requirements of the Guidelines are to be complied with by all fund managers in accordance the Securities Industry Act 1983. A. Reporting requirements
FRANCHISE APPLICATION FORM
ver.jan2017 FRANCHISE APPLICATION FORM ROCKWILLS CORPORATION SDN BHD (274516-K) Wisma Rockwills. 62, Jalan 2/131A, Off Jalan Klang Lama, 58200 Kuala Lumpur. Tel : 03-77811993 Fax : 03-77826005 E-mail :
Key Summary of the E-Filing Process Step 1. Sign Up / Sign In... 5
Table of Contents Key Summary of the E-Filing Process... 3 1 Step 1. Sign Up / Sign In... 5 1.1 Sign Up :... 5 1.2 How to Appoint Additional Users :... 7 1.3 Sign In :... 8 2 Step 2. Download Spreadsheet
GUIDELINES ON COMPANY LIMITED BY GUARANTEE. These guidelines are issued pursuant to s 20C of the Companies Commission of Malaysia Act 2001.
GUIDELINES ON COMPANY LIMITED BY GUARANTEE These guidelines are issued pursuant to s 20C of the Companies Commission of Malaysia Act 2001. A. INTRODUCTION 1. A company limited by guarantee (CLBG) is a
DOING BUSINESS IN MALAYSIA
COMPANY FORMATION IN MAIN FORMS OF COMPANY/BUSINESS IN The following are the forms of business organization available in Malaysia: 1. Company Companies are governed by the Companies Act 1965, which provides
No. CCI/Sectt./ th November, 2013 NOTICE INVITING OFFERS. enclosed in the separate envelopes superscribing the envelop with Technical
THE COTTON CORPORATION OF INDIA LIMITED Regd. Office: - KAPAS BHAVAN, PLOT NO. 3A, SECTOR 10, CBD-BELAPUR, NAVI MUMBAI - 400 614. No. CCI/Sectt./2013-14 6 th November, 2013 NOTICE INVITING OFFERS 1. THE
HLeBroking FAQ. There are also additional benefits only for HLeBroking via Internet, such as:
Q1. What is HLeBroking? A1. HLeBroking allows you the flexibility of placing your orders (buying & selling of shares) either through a phone call to our trading hub or via the Internet. Our professional
Application Guideline. Company Formation Application for a New Company. Table of Contents
Application Guideline Company Formation Application for a New Company Table of Contents DMCC Process & Requirements for Individual Setup... 2 Policy & Important Notes... 2 Process & Requirements... 2 Stage
Guide to working with NEST via pensionsync
Guide to working with NEST via pensionsync Contents Open an account with NEST... 1 How to apply for a new pension scheme with NEST... 2 Can I apply for a pension scheme with NEST directly?... 2 How do
FRANCHISE APPLICATION FORM
FRANCHISE APPLICATION FORM ROCKWILLS CORPORATION SDN BHD (274516-K) Wisma Rockwills. 62, Jalan 2/131A, Off Jalan Klang Lama, 58200 Kuala Lumpur. Tel : 03-77811993 Fax : 03-77826005 E-mail : general@rockwills.com
BUSINESS PROCESSES ON GST RETURN
Content provided by Mr. Vineet Bhatia, Advocate BUSINESS PROCESSES ON GST RETURN Proposed returns in the GST regime are quite detailed in nature, with emphasis on cross-matching of data submitted by various
Client Handbook. Incorporation/Registration of a DIFC Entity. Limited Liability Company (LLC)
Client Handbook Incorporation/Registration of a DIFC Entity Limited Liability Company (LLC) Contents: I. Introduction II. Limited Liability Company III. In Principle Approval IV. Operating Location V.
Dependent Care Account and Debit Card Information
Dependent Care Account and Debit Card Information Dependent Care Account (DCA) What is a Dependent Care Account? (DCA) Much like the Health FSA, the Dependent Care Flexible Spending Account under IRC Section
Summary of Application Form and Information Required
Summary of Application Form and Information Required APPLICANT This collects the details of the type of ATOL that is being applied for, who the Applicant Company is, contact details and trading names and
WINASAP: A step-by-step walkthrough. Updated: 2/21/18
WINASAP: A step-by-step walkthrough Updated: 2/21/18 Welcome to WINASAP! WINASAP allows a submitter the ability to submit claims to Wyoming Medicaid via an electronic method, either through direct connection
FREQUENTLY ASKED QUESTIONS ON THE REQUIREMENTS OF THE GUIDELINES ON UNLISTED CAPITAL MARKET PRODUCTS UNDER THE LODGE AND LAUNCH FRAMEWORK
FREQUENTLY ASKED QUESTIONS ON THE REQUIREMENTS OF THE GUIDELINES ON UNLISTED CAPITAL MARKET PRODUCTS UNDER THE LODGE AND LAUNCH FRAMEWORK (Issued: 9 March 2015) (Revised: 16 January 2017) 1.0 GENERAL 1.01
APPLICATION FORM FOR CERTIFICATION OF TAX EXEMPTION FOR THE VENTURE CAPITAL INDUSTRY (Please use separate form for each fund)
APPLICATION FORM FOR CERTIFICATION OF TAX EXEMPTION FOR THE VENTURE CAPITAL INDUSTRY (Please use separate form for each fund) 1. Tax Incentive Year of assessment: Please indicate the year of the first
The audit report of the Group s most recent audited financial statements for the year ended 31 July 2015 was not qualified.
NOTES TO THE INTERIM FINANCIAL STATEMENTS 1. Basis of preparation The interim financial statements are unaudited and have been prepared in accordance with Malaysian Financial Reporting Standards ( MFRS
Deloitte TaxMax- the 42 nd series
- the 42 nd series Brave decisions, Brave actions. Tan Hooi Beng 8 November 2016 The Journey Corporate Law Reform Initiative The 4 year review by CLRC issued 12 Consultative Papers A proposal to repeal
FINANCING APPLICATION DETAILS
EDUCATION FINANCING-i Version 2018:5 Application Form Please fill in the form with CAPITAL LETTERS FINANCING APPLICATION DETAILS Course Fees (Ujrah) Amount sponsored Amount applied Financing tenure : RM
Credit Guarantee Corporation
Credit Guarantee Corporation GENERAL INFORMATION Credit Guarantee Corporation A consumer education programme by: contents 1 Introduction 2 Role of CGC Types of guarantee schemes offered by CGC 3 Where
RHB Capital Berhad Net Profit Rises to RM2.04 billion
FOR IMMEDIATE RELEASE RHB Capital Berhad Net Profit Rises to RM2.04 billion Total income increased by 4.8% to RM6.2 billion Pre-tax profit increased by 10.7% to RM2.7 billion Gross loans grew by 17.0%
INLAND REVENUE BOARD OF MALAYSIA
AND APPLICATION FOR RELIEF PUBLIC RULING NO. 12/2017 Translation from the original Bahasa Malaysia text DATE OF PUBLICATION: 29 DECEMBER 2017 Published by Inland Revenue Board of Malaysia Second edition
MAYBANK SHARIAH ENHANCED CASH FUND ( the Fund )
PRODUCT HIGHLIGHTS SHEET MAYBANK SHARIAH ENHANCED CASH FUND ( the Fund ) Date of Issuance: 9 August 2017 RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors
ELECTRONIC APPLICATION FOR RIGHTS ISSUE (erights)
ELECTRONIC APPLICATION FOR RIGHTS ISSUE (erights) FREQUENTLY ASKED QUESTIONS A. General Q1) What is erights? erights refers to entitled securities holders being able to electronically subscribe for or
Method of. Submission. e-filing 1 month 1 March 2018 (Obligatory for employers which are companies and Labuan companies)
A B C D No. Form Type INCOME TAX RETURN FORM (ITRF) FILING PROGRAMME FOR THE YEAR 2018 Grace Period 1 for Submission of ITRF Availability of and Payment of Balance of Tax (if applicable) e-filing System
Getting Started Manual For GST
Getting Started Manual For GST Last Update: Sept 05 Managed by Agile Matrix Solutions Sdn Bhd Email: support@treezsoft.com Page 5 For information about customer support, please visit our homepage at http://www.treezsoft.com
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATION OF THE INDUSTRY... 1 FREQUENTLY
Tax credit / (expense) 450 (136) (23,722) (1,131) (Loss) / profit for the period (20,344) 63,364 (32,583) 75,042
ZELAN BERHAD 27676-V Page 1 STATEMENT OF COMPREHENSIVE INCOME FOR THE THIRD QUARTER ENDED 31 DECEMBER 2012 Individual Quarter Cumulative Period Current year Preceding year Current year Preceding year quarter
RHB Capital Berhad s First Half 2014 Net Profit at RM1.0 billion, up 31.2% year-on-year
FOR IMMEDIATE RELEASE RHB Capital Berhad s First Half 2014 Net Profit at RM1.0 billion, up 31.2% year-on-year Total income at RM2.9 billion, up 4.1% Pre-tax profit increased by 31.4% to RM1.4 billion Gross
UNIVERSITY COLLEGE CORK FINANCE OFFICE POLICY & PROCEDURE NOTE
University College Cork Cash Handling Policy Policy Many departments across UCC collect cash from many different sources (e.g. students, staff, and external customers) and from many activities (e.g. car
If an employee has the high deductible plan coverage, and they lose their job, is this plan eligible for COBRA continuation?
High Deductible Health Plan HBR Frequently Asked Questions (FAQs) If an employee has the high deductible plan coverage, and they lose their job, is this plan eligible for COBRA continuation? Yes, members
Doing business in Malaysia
Doing business in PREFACE This is one of a series of guides published annually by the World Bank as part of its Doing Business project. Doing Business is intended to shed light on how easy or difficult
Press Releases. RHB Capital Berhad ś First Half 2014 Net Profit at RM1.0 billion, up 31.2% year-on-year
RHB Capital Berhad ś First Half 2014 Net Profit at RM1.0 billion, up 31.2% year-on-year Total income at RM2.9 billion, up 4.1% Pre-tax profit increased by 31.4% to RM1.4 billion Gross loans expanded by
Capital Adequacy Framework (basel Ii Risk-weighted Assets) issued on: 2 february 2018 capital adequacy framework (basel ii risk-weighted assets)
Islamic Banking A 300 Billion Deception Observations And Arguments On Riba Interest Or Usury Islamic Banking We have made it easy for you to find a PDF Ebooks without any digging. And by having access
REVENUE ACCOUNTING. Revenue Accounting Staff
1 REVENUE ACCOUNTING Rinesha Jackson, Professional Accountant I Vicki Nichols, Director of Accounting May 18, 2017 Revenue Accounting Staff Phyllis Reed Professional Accountant Supervisor Rinesha Jackson
eclaims - Overview FOR THE FOLLOWING CLAIMS: DENTAL OPTICAL CLINIC HEALTH SCREENING SPECIALIST PEDIATRICIAN MATERNITY
eclaims - Overview FOR THE FOLLOWING CLAIMS: DENTAL OPTICAL CLINIC HEALTH SCREENING SPECIALIST PEDIATRICIAN MATERNITY Member submit reimbursement claims via My AIA portal / app Member upload supporting
Staff Gifts and Benefits Procedure
Staff Gifts and Benefits Procedure Related Policy Staff Gifts and Benefits Policy Responsible Officer Executive Director University Governance Approved by Vice-Chancellor Approved and commenced April 2017
Guide to setting up pay periods
Guide to setting up pay periods PM00104.0416/2 Within this document you will find instructions for creating new pay periods and amending existing pay periods including week 53. We have used the 2015/2016
Instant Payroll Set-up and Quick Start Guide
Instant Payroll Set-up and Quick Start Guide Logging Setting Up new Entity/Business The first time you login, you will need to fill in the following Business details: Enter your Business name Registration
ixbrl 7 September 2017 Paul Braden - KPMG
ixbrl 7 September 2017 Paul Braden - KPMG Overview What is ixbrl? Why do Revenue want ixbrl financials? When is an ixbrl filing required for Revenue? What does a Revenue ixbrl filing consist of? What needs
Operational Procedures for Approved Market Operators
Operational Procedures for Approved Market Operators V12.0 JULY 2017 Table of Contents 1. Introduction... 6 1.1 Notification of changes to these procedures... 8 2. Event Notification... 8 3. Contact and
Indirect Tax Alert Transition from GST to SST: Latest updates
Malaysia Indirect Tax 4 June 2018 Indirect Tax Alert Transition from GST to SST: Latest updates The Malaysian Prime Minister Tun Dr Mahathir Mohamad announced on the 30 th of May that the Sales Tax and
INLAND REVENUE BOARD MALAYSIA
TAXATION OF UNIT HOLDERS OF REAL ESTATE INVESTMENT TRUSTS / PROPERTY TRUST FUNDS PUBLIC RULING NO. 7/2012 Translation from the original Bahasa Malaysia text DATE OF ISSUE: 29 OCTOBER 2012 Published by
Analysts Presentation 1 st Quarter 2018 Financial Results. Dato' Khairussaleh Ramli Group Managing Director RHB Banking Group 31 May 2018
Analysts Presentation 1 st Quarter 2018 Financial Results Dato' Khairussaleh Ramli Group Managing Director RHB Banking Group 31 May 2018 Executive Summary 1 st Quarter 2018 Financial Results Summary and
BANKING RESOLUTION SAMPLE FORM
page 1 / 6 page 2 / 6 banking resolution sample form pdf Any Corporate Bank can download this Corporate Banking resolution form template for resolving a loan amount proposed by an individual or a company
INLAND REVENUE BOARD OF MALAYSIA
TAXATION OF BUSINESS TRUST PUBLIC RULING NO. 10/2013 Translation from the original Bahasa Malaysia text DATE OF ISSUE: 3 JULY 2013 Published by Inland Revenue Board of Malaysia Published on 3 July 2013
THE SUBORDINATED SUKUK MURABAHAH PROGRAMME TRANSACTION DIAGRAM (1) The Trustee, acting on behalf of the holders of the Subordinated Sukuk, and RHB Islamic shall enter into a Service Agency Agreement, pursuant
Overview of Enrolment
11/8/2016 Who is an existing taxpayer? Overview of Enrolment 1. Who is an existing taxpayer? An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax
ECB-PUBLIC DECISION (EU) 2017/[XX*]OF THE EUROPEAN CENTRAL BANK. of 27 June 2017
![ECB-PUBLIC DECISION (EU) 2017/[XX*]OF THE EUROPEAN CENTRAL BANK. of 27 June 2017](/thumbs/72/66768767.jpg "ECB-PUBLIC DECISION (EU) 2017/[XX*]OF THE EUROPEAN CENTRAL BANK. of 27 June 2017")
EN ECB-PUBLIC DECISION (EU) 2017/[XX*]OF THE EUROPEAN CENTRAL BANK of 27 June 2017 on the reporting of funding plans of credit institutions by national competent authorities to the European Central Bank