373 results found

Types of Financial Statements Submitted under the Companies Act 1965 via MBRS

Types of Financial Statements Submitted under the Companies Act 1965 via MBRS

 

Bil.

 

Types of Submission

 

Applicable to

Companies
1.

 

FS–CLBS 65 : Financial Statements - Companies Limited by Shares 1965 (CLBS)

 

 

Local Company

(Public / Private)

 
2.

 

FS-CLBG 65 : Financial Statements - Companies Limited by Guarantee 1965 (CLBG)    

 

Local Company

(Public)
3.

 

FS–EPC 65 : Financial Statements - Exempt Private Companies 1965 (EPC)

 

Local Company

(Private)
4.

 

FS-FC 65 : Financial Statements - Foreign Company 1965 (FC)

 

 

Foreign Company

 
5.

 

FS-BNM 65 : Financial Statements – Bank Negara Malaysia 1965 (BNM)

 

 

Banking, Financing & Insurance

company regulated under

Bank Negara Malaysia

 

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  • MBRS

Types of Financial Statements & Key Financial Indicator Submitted under the Companies Act 2016 via MBRS

Types of Financial Statements & Key Financial Indicator Submitted under the Companies Act 2016 via MBRS

 

No.

 

Type of Submission

 

  

Applicable to

Companies

 
1.

 

FS-MFRS : Financial Statements - Malaysia Financial Reporting Standards (MFRS)

 

 

Local Company

(Public / Private)

 
2.

 

FS-MPERS : Financial Statements - Malaysia Private Entities Reporting Standards (MPERS)

 

 

Local Company

(Private)

 
3.

 

FS-CLBG : Financial Statements - Companies Limited by Guarantee (CLBG)

 

Local Company

(Public)
4.

 

FS-FC : Financial Statements - Foreign Company (FC)

 

 

Foreign Company

(after approval of EA3)

 
5.

 

FS-EPC : Financial Statements - Exempt Private Companies (EPC)

 

 

Local Company

(Private)

 
6.

 

FS-BNM : Financial Statements – Bank Negara Malaysia (BNM)

 

 

Banking, Financing & Insurance

company regulated under

Bank Negara Malaysia

 
7.

KFI-MFRS : Key Financial Indicator - Malaysia Financial Reporting Standards (MFRS)

 

Local Company

(Public / Private)

 
8.

 

KFI-MPERS : Key Financial Indicator - Malaysia Private Entities Reporting Standards (MPERS)   

 

Local Company

(Private)
9.

KFI-CLBG : Key Financial Indicator - Companies Limited by Guarantee (CLBG)

 

Local Company

(Public)

 
10.

KFI-FC : Key Financial Indicator - Foreign Company (FC)

 

Foreign Company

 

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  • MBRS

Types of Annual Returns Submitted under the Companies Act 2016 and 1965 via MBRS

Types of Annual Returns Submitted under the Companies Act 2016 and 1965 via MBRS

 

No.

 

Type of Submission

 

Applicable to

Companies
1.

 

AR1- Annual Return for companies having share capital (Section 68 Companies Act 2016)

 

 

Local Company

(Public /

Private)

 
2.

 

AR2- Annual Return for companies not having share capital (Section 68 Companies Act 2016)

 

Local Company

(Public) 
3.

 

AR3- Annual Return for foreign companies (Section 576 Company Act 2016)

 

Foreign Company
4.

 

AR4- Annual Return for unchanged particulars (Section 68(6) Companies Act 2016)

 

 

Local Company

(Public /

Private)

 
5.

 

AR1965- Annual Return for Companies Act 1965

 

 

Local Company

(Public /

Private)

 

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
  2. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
  3. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  • MBRS

Types of Exemption Application Submitted under the Companies Act 2016 via MBRS

Types of Exemption Application Submitted under the Companies Act 2016 via MBRS

 

No.

 

Type of Submission

 

Applicable to

Companies
1.

 

EA1 - Application for Exemption from Coinciding Foreign Subsidiary Financial Year End with Holding Company

 

 

Local Company

(Public /

Private)

 
2.

 

EA2 - Application for Exemption from Filing Financial Statements in Full XBRL Format

 

 

Local Company

(Public /

Private)

 
3.

 

EA3 - Application to Waive Lodgement of Financial Statements by Foreign Company

 

Foreign Company
4.

 

EA4A - Application for Relief from Requirements as to Form and Contents of Directors' Report

 

 

Local Company

(Public /

Private)

 
5.

 

EA4B - Application for Relief from Requirements as to Form and Contents of Financial Statements

 

 

Local Company

(Public /

Private)

 
6.

 

EA5A - Application for Extension of Time for Circulation of Financial Statements and Reports

 

 

Local Company

(Public /

Private)

 
7.

 

EA5B - Application for Extension of Time to Lodge Financial Statements and Reports

 

 

Local Company

(Public /

Private)

 
8.

 

EA6 - Application for Extension of Time for Circulation and Holding Annual General Meeting

 

Local Company

(Public)
9.

 

EA7 - Application for Extension of Time to Lodge Annual Return

 

 

Local Company

(Public /

Private)

 
10.

 

EA8 - Application for Exemption, Waiver, Relief or Extension of Time with regards to Annual Return or Financial Statements and Reports to Minister

 

 

Local Company

(Public /

Private)

 

 

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Exemption Application
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  • MBRS

Lodgement of unaudited Financial Statements for a Private Company

Lodgement of unaudited Financial Statements for a Private Company

 

Any company that elects to be exempted from audit must lodge its unaudited financial statements together with the following documents to the Registrar :

  1. Directors' report;
  2. Statement by directors stating whether in their opinion the Financial Statements are in accordance with the applicable accounting standards;
  3. Statutory declaration by directors; and
  4. Audit Exemption Certificate.

 

The Unaudited Financial Statements shall be lodge through MBRS Portal. Select 'Unaudited' under 'Disclosure of Financial Statements Audit Status' dropdown.

 

 

More information :

 

  1. ​Practice Directive 10/2024 – Qualifying Criteria For Audit Exemption For Certain Private Companies In Malaysia
  2. Section 251 - Section 252 Companies Act 2016
  3. FAQ Audit Exemption
  • Private Company

Advertisement of information on the official website of the Companies Commission of Malaysia (SSM)

Advertisement of information on the official website of the Companies Commission of Malaysia (SSM)

 

Companies or applicants may advertise any information under section 612A of the Companies Act 2016 and its related subsidiary legislation by using the respective Electronic Template Form (ETF).

 

Applications can be made on the XCESS Portal. Applicants must first register as a verified user on SSM4U.

 

The content of the advertisement will then be displayed on the SSM official portal after 24 hours from the application for advertisement.

 

The company or applicant can download a copy of advertisement for within 7 days via XCESS Portal.

 

Fee:

  1. Advertising: RM500.00
  2. Purchase of advertisement copy: RM20.00

 

More information :

  1. Practice Note No. 7/2024
  2. Companies (Amendment) Act 2024 [Act A1701]
  3. Companies (Amendment) Regulations 202​4
  • XCESS Portal

Portal MBRS 2.0 user role

Portal MBRS 2.0 user role

 

  1. Company Secretary Assistant (Maker)  
  2. Company Secretary (Lodger)
  3. Company Agent Assistant (Maker)
  4. Company Agent (Lodger)
  5. Liquidator (Maker)
  6. Liquidator (Lodger)
  7. Official Receiver (Maker)
  8. Official Receiver (Lodger)
  9. Other Roles (Maker)
  10. Other Roles (Lodger)

 

More information: 

  1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
  2. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
  3. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  4. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
  5. MBRS 2.0 User Manual (mPortal)
  • MBRS

Functions of external user roles

Functions of external user roles

 

  1. Maker role:
    1. Download the mTool - The Maker needs to download the mTool to prepare the XBRL file that is required to be submitted as a filing in the mPortal
    2. Upload filing - The Maker would fill in appropriate details as per filing requirements for a lodgement purpose in the mTool
    3. View historical record - Maker also has a facility to view all his historical filings and statuses.

  2. Lodger role:
    1. Review the file uploaded by Maker
    2. Digitally sign the uploaded document
    3. Make payment for the uploaded filing
    4. Do final submission to SSM for completion of filing for a company uploaded by Maker
    5. Create user Association
    6. Apply for rectification application.

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
  2. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
  3. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  4. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
  5. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  • MBRS

Mandatory requirements for new company secretary (lodger) to possess Practising Certificate

Mandatory requirements for new company secretary (lodger) to possess Practising Certificate


A new company secretary (lodger) must have a valid Practising Certificate for the purpose of submitting documents on the MBRS portal.

 

1. Login SSM4U.

2. Click 'MBRS' icon.

3. Click 'Administrator' under 'Company Lodger User Roles'.

4. Click 'Practising Certificate'.

5. Insert PC number and upload PC (pdf).

6. Click Submit.

 

More information:

  1. MBRS 2.0 User Manual (mPortal)
  2. ​​Section 241 Companies Act 2016
  3. Guidelines Relating To Practising Certificate For Secretaries Under Section 241 Of The Companies Act 2016
  • MBRS

Updating Practising Certificate for company secretary (lodger) on MBRS portal

Updating Practising Certificate for company secretary (lodger) on MBRS portal


Once the Practising Certificate has expired, Company Secretary (lodger) should update the Practising Certificate number on the MBRS portal.

 

1. Login SSM4U.

2. Pilih 'MBRS' icon.

3. Click 'User Management'.

4. Click 'Practising Certificate Info'.

5. Insert Practising Certificate (PC) number and upload PC (pdf).

6. Click 'Fetch Data'.

7. Click 'Submit'.

 

More information:

  1. MBRS 2.0 User Manual (mPortal)
  2. ​​Section 241 Companies Act 2016
  3. Guidelines Relating To Practising Certificate For Secretaries Under Section 241 Of The Companies Act 2016
  • MBRS

Financial Statements rectification filing with court order application under Companies Act 1965

Financial Statements rectification filing with court order application under Companies Act 1965

 

Applicant shall submit court order to SSM counter.

 

Next, applicant will receive an email with reference number from SSM to lodge rectified Financial Statements on MBRS portal as follows:

 

1. Preparation:

  1. Install MBRS Preparation Tool (mTool).
  2. Select 'Financial Statement 1965' in submission type on the main page.
  3. Click 'Create Filing'.
  4. The filing information template will be displayed.
  5. Select 'Rectification Filing with Court Order' under 'Application of Submission' dropdown.
  6. Fill out the relevant information and generate zip file.
  7. Upload XBRL zip file and other related document on MBRS portal (mPortal).

 

2. Submission:

  1. Login to SSM4U.
  2. Click 'MBRS' icon.
  3. On the mPortal (maker) screen, follow the steps:
    1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu.
    2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’.
    3. Select ‘Court Order Filing’ under ‘Application of Submission’.
    4. Insert accounting period under ‘Start Date' and ‘End Date’ column.
    5. Complete the reason(s) for rectification.
    6. Fill out lodgement reference number.
    7. Upload court order and Rectified Financial Statements (pdf).
  4. On the mPortal (lodger) screen, follow the steps:
    1. Click 'Approval Management' under 'Administrator' menu.
    2. Click ‘Rectify Filing Approval’.
    3. Enter ID and pin number for digital signature (Post Digicert).
    4. Click 'Do Lodgement'.
    5. Make payment.

 

Fee:

  1. Rectification Application: RM 300.00
  2. Lodgement of Financial Statement:
    1. Private Company:
      1. Unaudited Financial Statement: RM 20.00
      2. Audited Financial Statement: RM 50.00
    2. Public Company:
      1. Audited Financial Statement: RM 200.00
    3. Foreign Company:
      1. Financial Statement: RM 200.00

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  3. Companies Regulations 2017
  • MBRS

Financial Statements rectification filing with court order application under Companies Act 2016

Financial Statements rectification filing with court order application under Companies Act 2016

 

Applicant shall submit court order to SSM counter.

 

Next, applicant will receive an email with reference number from SSM to lodge rectified Financial Statements on MBRS portal as follows:

 

1. Preparation:

  1. Install MBRS Preparation Tool (mTool 2.0).
  2. Select 'Financial Statement' in submission type on the main page.
  3. Click 'Create Filing'.
  4. The filing information template will be displayed.
  5. Select 'Rectification Filing with Court Order' under 'Application of Submission' dropdown.
  6. Fill out the relevant information and generate zip file.

 

2. Submission:

  1. Login to SSM4U.
  2. Click 'MBRS' icon.
  3. On the mPortal (maker) screen, follow the steps:
    1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu.
    2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’.
    3. Select ‘Court Order Filing’ under ‘Application of Submission’.
    4. Insert accounting period under ‘Start Date' and ‘End Date’ column.
    5. Complete the reason(s) for rectification.
    6. Fill out lodgement reference number.
    7. Upload court order and Rectified Financial Statements (XBRL zip file).
  4. On the mPortal (lodger) screen, follow the steps:
    1. Click 'Approval Management' under 'Administrator' menu.
    2. Click ‘Rectify Filing Approval’.
    3. Enter ID and pin number for digital signature (Post Digicert).
    4. Click 'Do Lodgement'.
    5. Make payment.

 

Fee:

  1. Rectification Application: RM 300.00
  2. Lodgement of Financial Statement :
    1. Private Company:
      1. Unaudited Financial Statement: RM 20.00
      2. Audited Financial Statement: RM 50.00
    2. Public Company:
      1. Audited Financial Statement: RM 200.00
    3. Foreign Company:
      1. Financial Statement: RM 200.00

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  3. Section 602 Companies Act 2016
  4. Companies Regulations 2017
  • MBRS

Financial Statements rectification filing application under Companies Act 1965

Financial Statements rectification filing application under Companies Act 1965

 

1. Preparation:

  1. Install MBRS Preparation Tool (mTool 2.0)
  2. Select 'Financial Statement' in submission type on the main page.
  3. Click 'Create Filing'
  4. The filing information template will be displayed
  5. Select 'Rectification Filing' under 'Application of Submission' dropdown
  6. Fill out the relevant information and generate zip file

 

2. Submission:

  1. Login to SSM4U
  2. Click 'MBRS' icon
  3. On the mportal (maker) screen, follow the steps:
    1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu
    2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’
    3. Select ‘Rectification Filing’ under ‘Application of Submission’
    4. Insert accounting period under ‘Start date and ‘End Date’ column
    5. Complete the reason(s) for rectification
    6. Upload Form Section 602(1) Companies Act 2016, Statutory Declaration and Rectified Financial Statements (pdf)
  4. On the mportal (lodger) screen, follow the steps:
    1. Click 'Approval Management' under 'Administrator' menu
    2. Click ‘Rectify Filing Approval’
    3. Enter ID and pin number for digital signature (Post Digicert)
    4. Click 'Do Lodgement'
    5. Make payment

 

Fee :

  1. Rectification Application : RM 300.00
  2. Lodgement of Financial Statement :
    1. Private Company :
      1. Unaudited Financial Statement : RM 20.00
      2. Audited Financial Statement : RM 50.00
    2. Public Company :
      1. Audited Financial Statement : RM 200.00
    3. Foreign Company :
      1. Financial Statement : RM 200.00

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  3. Companies Regulations 2017
  • MBRS

Financial Statements rectification filing application under Companies Act 2016

Financial Statements rectification filing application under Companies Act 2016

 

1. Preparation:

  1. Install MBRS Preparation Tool (mTool)
  2. Select 'Financial Statement' in submission type di main page.
  3. Click 'Create Filing'
  4. The filing information template will be displayed
  5. Select 'Rectification Filing' under 'Application of Submission' dropdown
  6. Fill out the relevant information and generate zip file

 

2. Submission:

  1. Login to SSM4U
  2. Click 'MBRS' icon
  3. On the mportal (maker) screen, follow the steps:
    1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu
    2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’
    3. Select ‘Rectification Filing’ under ‘Application of Submission’
    4. Insert accounting period under ‘Start date and ‘End Date’ column
    5. Complete the reason(s) for rectification
    6. Upload Form Section 602(1) Companies Act 2016, Statutory Declaration and Rectified Financial Statements (XBRL zip file)
  4. On the mportal (lodger) screen, follow the steps:
    1. Click 'Approval Management' under 'Administrator' menu
    2. Click ‘Rectify Filing Approval’
    3. Enter ID and pin number for digital signature (Post Digicert)
    4. Click 'Do Lodgement'
    5. Make payment

 

Fee :

  1. Rectification Application : RM 300.00
  2. Lodgement of Financial Statement :
    1. Private Company :
      1. Unaudited Financial Statement : RM 20.00
      2. Audited Financial Statement : RM 50.00
    2. Public Company :
      1. Audited Financial Statement : RM 200.00
    3. Foreign Company :
      1. Financial Statement : RM 200.00

 

More information:

  1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  3. Companies Regulations 2017
  • MBRS

Preparation and lodgement of Key Financial Indicator - Malaysian Private Entities Reporting Standards (MPERS)

Preparation and lodgement of Key Financial Indicator - Malaysian Private Entities Reporting Standards (MPERS)

 

Preparation:

  1. Install MBRS Preparation Tool (mTool)
  2. Select 'Financial Statements' as submission type on the introduction page
  3. Click 'Create Filing'
  4. The filing information template will be displayed
  5. Select 'KFI-MPERS' under type of submission dropdown
  6. Fill out the relevant information
  7. Upload XBRL file on MBRS Portal (mPortal)

 

Submission:

  1. Login to SSM4U
  2. Click 'MBRS' icon
  3. Click 'Approval Management' under 'Administrator' menu
  4. Click 'Filing Approval'
  5. Enter ID and pin number for digital signature (Post Digicert)
  6. Click 'Do Lodgement'
  7. Make payment

 

More information:

  1. Section 259 Companies Act 2016
  2. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
  3. MBRS 2.0 User Manual (mPortal) - Upload & Submission
  4. Companies Regulations 2017

 

Note: The approval of exemption application EA2 must be obtained before submitting KFI.

  • MBRS