Sample Reports And Financial Statements (5 July 2011)

Click Here For Sample Reports and Financial Statements

Warning: You may use this template and modify for your own use and distribute it without modification but please do not sell it to others without my consent.

Use this template with your own judgment and care as there are frequent changes in adoption of new or revised standards and interpretation in Malaysia. Malaysia is on its path of full convergence with IFRSs by 2012.


This is a complete sample Reports and Financial Statements of a limited company with one subsidiary company prepared in accordance with Financial Reporting Standards in Malaysia and the Companies Act, 1965. It is in an excel template with the following items included:-

DIRECTORS’ REPORT

STATEMENT BY DIRECTORS AND STATUTORY DECLARATION

AUDITORS’ REPORT

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (THE GROUP)

CONSOLIDATED COMPREHENSIVE INCOME STATEMENT (THE GROUP)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (THE GROUP)

CONSOLIDATED STATEMENT OF CASH FLOWS (THE GROUP)

STATEMENT OF FINANCIAL POSITION (THE COMPANY)

STATEMENT OF COMPREHENSIVE INCOME (THE COMPANY)

STATEMENT OF CHANGES IN EQUITY (THE COMPANY)

STATEMENT OF CASH FLOWS (THE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS (Comprising Significant Accounting Policies: Basis of Preparation, Standards and Interpretation, Basis of Consolidation & Goodwill, Investments, Property Plant and Equipment and Depreciation, Financial Assets, Financial Liabilities, Offsetting Financial Instruments, Impairment of Financial Assets, Impairment of Non-financial Assets, Income Taxes, Revenue Recognition, Foreign Currency Transactions and Balances, Employee Benefits, Leases, Segment Reporting, Contingencies, Financial Risk Management Policy, Critical Accounting Estimates Judgments and Key Sources Of Estimation Uncertainty)

NOTE ON PROPERTY, PLANT AND EQUIPMENT OF THE COMPANY

NOTE ON PROPERTY, PLANT AND EQUIPMENT OF THE GROUP

NOTE ON AVAILABLE-FOR-SALE FINANCIAL ASSETS, INVESTMENT IN ASSOCIATED COMPANY, INVESTMENT IN SUBSIDIARY COMPANY, TRADE RECEIVABLES, AMOUNT DUE FROM ASSOCIATED COMPANY, AMOUNT DUE FROM SUBSIDIARY COMPANY AND FIXED DEPOSITS WITH LICENSED BANKS, OTHER PAYABLES AND ACCRUALS, HIRE PURCHASE AND LEASE PAYABLES, BANK BORROWINGS, SHARE CAPITAL, DEFERRED TAX LIABILITIES, REVENUE, PROFIT BEFORE TAXATION, TAXATION, CONTINGENT LIABILITIES, FINANCIAL INSTRUMENTS BY CATEGORY AND RELATED PARTIES)

DETAILED INCOME STATEMENT (This does not form part of the Reports and Financial Statements but frequently included for management purposes and other means such as income tax submission)

Sample Reports And Financial Statements (20 October 2009)

Click Here For Sample In Excel Template

Warning: You may use this template and modify for your own use and distribute it without modification but please do not sell it to others without my consent.

This is a complete sample Reports and Financial Statements of a company with one subsidiary company prepared in accordance with Private Entities Reporting Standards in Malaysia and the Companies Act, 1965. It is in an excel template with the following items included:-

  • DIRECTORS’ REPORT
  • STATEMENT BY DIRECTORS AND STATUTORY DECLARATION
  • AUDITORS’ REPORT
  • CONSOLIDATED BALANCE  SHEET (THE GROUP)
  • CONSOLIDATED INCOME STATEMENT (THE GROUP)
  • CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (THE GROUP)
  • CONSOLIDATED CASH FLOW STATEMENT (THE GROUP)
  • BALANCE  SHEET (THE COMPANY)
  • INCOME STATEMENT (THE COMPANY)
  • STATEMENT OF CHANGES IN EQUITY (THE COMPANY)
  • CASH FLOW STATEMENT (THE COMPANY)
  • NOTES TO THE FINANCIAL STATEMENTS (THE COMPANY)
  • FINANCIAL RISK MANAGEMENT POLICY
  • SIGNIFICANT ACCOUNTING POLICIES (Comprising Financial Risk Management Policy, Basis of Accounting, Basis Of Consolidation, Goodwill On Consolidation, Investments and Property, Plant and Equipment, Impairment of Assets, Income Taxes, Revenue Recognition, Foreign Currency Transactions and Balances, Employee Benefits, Financial Instruments)
  • NOTE ON PROPERTY, PLANT AND EQUIPMENT OF THE COMPANY
  • NOTE ON PROPERTY, PLANT AND EQUIPMENT OF THE GROUP
  • NOTE ON INVESTMENT, INVESTMENT IN ASSOCIATED COMPANY AND PART 1 OF INVESTMENT IN SUBSIDIARY COMPANY,  TRADE RECEIVABLES, AMOUNT DUE FROM ASSOCIATED COMPANY, AMOUNT DUE FROM SUBSIDIARY COMPANY AND FIXED DEPOSITS WITH LICENSED BANKS,  OTHER PAYABLES AND ACCRUALS, HIRE PURCHASE AND LEASE PAYABLES, BANK BORROWINGS, SHARE CAPITAL, DEFERRED TAX LIABILITIES, REVENUE, PROFIT BEFORE TAXATION, TAXATION AND CONTINGENT LIABILITIES
  • DETAILED INCOME STATEMENT (This does not form part of the  Reports and Financial Statements but frequently included for management purposes and other means such as income tax submission)