Topic 6

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Topic 6

  1. 1. Chapter 6 Company’s Annual Report
  2. 2. Contents <ul><li>Regulatory Requirements </li></ul><ul><li>Non Financial Information </li></ul><ul><li>Financial Information </li></ul>
  3. 3. Regulatory Requirements <ul><li>Companies Act 1965 </li></ul><ul><li>Income Tax Act 1967 </li></ul><ul><li>Financial Reporting Act 1997 </li></ul><ul><li>Kuala Lumpur Stock Exchange </li></ul><ul><li>Security Council </li></ul><ul><li>Bank Negara </li></ul>
  4. 4. e.g: Co. Act <ul><li>Section 167. Accounts to be kept. (1) Every company and the directors and managers thereof shall cause to be kept such accounting and other records as will sufficiently explain the transactions and financial position of the company and enable true and fair profit and loss accounts and balance sheets and any documents required to be attached thereto to be prepared from time to time, and shall cause those records to be kept in such manner as to enable them to be conveniently and properly audited. </li></ul>
  5. 5. Non Financial Information <ul><li>Notice of Annual General Meeting </li></ul><ul><li>Corporate Information </li></ul><ul><li>Audit Committee </li></ul><ul><li>Chairman Statement </li></ul>
  6. 6. Financial Information <ul><li>Director’s Report </li></ul><ul><li>Consolidated Profit and Loss Accounts </li></ul><ul><li>Consolidated Balance Sheets </li></ul><ul><li>Consolidated Cash Flow Statements </li></ul><ul><li>Notes to the Accounts </li></ul><ul><li>Statement by Directors and Declaration </li></ul><ul><li>Report of Auditors </li></ul>
  7. 7. thank you

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