Topic 6
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This document summarizes the contents of a company's annual report, including regulatory requirements they must comply with, non-financial information disclosed, and key financial information provided. The regulatory requirements section lists acts and organizations like the Companies Act 1965, Income Tax Act 1967, Financial Reporting Act 1997, Kuala Lumpur Stock Exchange, and Bank Negara that companies must follow. Non-financial information disclosed includes notices for shareholder meetings, corporate details, and statements from audit committee heads. The financial information section outlines reports, accounts, cash flows, notes, and statements that provide the company's financial position.
Topic 6
- 1. Chapter 6 Company¨s Annual Report
- 2. Contents Regulatory Requirements Non Financial Information Financial Information
- 3. Regulatory Requirements Companies Act 1965 Income Tax Act 1967 Financial Reporting Act 1997 Kuala Lumpur Stock Exchange Security Council Bank Negara
- 4. e.g: Co. Act 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.
- 5. Non Financial Information Notice of Annual General Meeting Corporate Information Audit Committee Chairman Statement
- 6. Financial Information Director¨s Report Consolidated Profit and Loss Accounts Consolidated Balance Sheets Consolidated Cash Flow Statements Notes to the Accounts Statement by Directors and Declaration Report of Auditors
- 7. thank you