1. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com MBRS Filing

2. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com Introduction MBRS refers to the submission platform based on the eXtensible Business Reporting Language (XBRL) format.​ This submission platform is known as the Malaysian Business Reporting System (“MBRS”) which allows for the digital annual filings of financial statements and reports. The MBRS filing requirements will be applicable for companies with statutory financial periods ending on or after 31 December 2018.

3. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com MBRS Filing For all companies, other than those exempted ”who Are exempted from filing”, are required to submit a full set of Financial Statements in XBRL format. All companies are strictly required to file full sets of Financial Statements unless exempted by SSM. Exemption Application 2, must be submitted and approved by SSM before a company is allowed to submit a Key Financial Indicator.

4. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com Types There are four (4) types of Financial Statements that may be filed: 1.Financial Statements based on MFRS for Public or Private Companies; 2.Financial Statements based on MPERS for Private Companies; 3.Financial Statements based on MFRS for Company Limited by Guarantee; and 4.Financial Statements for Exempt Private Company, which only requires disclosure of an Auditor’s Report and Certificate for EPC.

5. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com Contact Website: https://www.accplus.com.my/https://www.accplus.com.my/ Tel: 012-7585043 Email: info@accplus.com.my info@accplus.com.my Address: Jalan Radin Anum, Bandar Baru Sri Petaling 57000 Kuala Lumpur, Malaysia

6. This presentation uses a free template provided by FPPT.com www.free-power-point-templates.com