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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Malaysian Business Reporting System (MBRS)​
>> Access​ to MBRS Portal (mPor​tal) via SSM4U


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Suruhanjaya Syarikat Malaysia (SSM) is currently revising the current SSM Taxonomy 2017 (SSMxT 2017) based on the eXtensible Business Reporting Language (XBRL) format. 

As part of the process, SSM will conduct an external consultation on the reporting concepts or elements for SSM Taxonomy 2022 (SSMxT 2022) templates which have been developed based on the Malaysian Financial Reporting Standard (MFRS), Malaysian Private Entity Reporting Standard (MPERS) and the relevant requirements under the Companies Act 2016 (CA 2016) and Companies Act 1965 (CA 1965). 

Consultative Document 


This document requests for feedbacks and views on the statements whether the identified concepts described are clearly understood or reflecting the requirements under the applicable approved accounting standards and the CA 2016 or CA 1965.

SSM welcomes views and comments as stated in the feedback templates from the stakeholders. Please forward your views and comments to ssmxtp2022[at]ssm.com.my on or before 26 August 2022.

SSM Taxonomy
The reporting concepts or elements used under the proposed SSMxT2022, were developed based on the following financial and non-financial scopes :
  1. Companies Act 2016;
  2. Companies Act 1965;
  3. Applicable approved accounting standards for financial statements of:
    a) public companies and its subsidiaries, associate of, or jointly controlled by, an entity which is required to prepare or lodge any financial statement under any law administered by the Securities Commission or the Bank Negara Malaysia using the Malaysian Financial Reporting Standards; and
    b) private companies using the Malaysian Private Entities Reporting Standards in Malaysia.
A. Taxonomy template as per CA 2016
​​​

No.

Taxonomy Template Name​

Description

A

Financial Statement (FS) taxonomy template

1

For public or private companies following MFRS to lodge financial statements together with the disclosures under the CA 2016.

2

For private companies following MPERS to lodge financial statements together with the disclosures under the CA 2016. 

3

For CLBG following MFRS to lodge financial statements together with the disclosure under the CA 2016.

4

For companies regulated by Bank Negara Malaysia.

5

For private companies to lodge Exempt Private Certificate as per disclosure under the CA 2016.

6

For foreign company to file their Statutory Declaration as per CA 2016 after the approval from EA3 application approved by the Registrar.

B

Key Financial Indicator (KFI) taxonomy template

1

After application under EA2 approved either by public or private companies following MFRS to file their FS together with the disclosure under the CA 2016.

2

After application under EA2 approved for private companies following MPERS to file their FS together with the disclosure under CA 2016. 

3

After application under EA2 approved for CLBG following MFRS to file their FS together with the disclosure under the CA 2016.

4

After application under EA2 approved for companies registered outside of Malaysia to file their FS together with the disclosure under the CA 2016. 

C

Exemption Application (EA) taxonomy template

1

For companies to lodge application for exemptions from compliance as per the CA 2016. This process is only permissible for FS and AR related applications. 

D

Annual Return (AR) taxonomy template

1

For companies having share capital to lodge AR as per the CA 2016

2

For companies not having share capital to lodge AR as per the CA 2016

3

For entities registered outside of Malaysia to lodge AR as per the CA 2016

4

For companies to lodge AR as per the CA 2016 in cases where there are no changes in particulars since the previous AR lodged with SSM.


B. Taxonomy template as per CA 1965

No.

Taxonomy Template Name

Description

A

Financial Statement (FS) taxonomy template

1

For CLBS following the disclosures under the CA 1965.

2

For CLBG following the disclosures under the CA 1965.

3

For companies regulated by Bank Negara Malaysia and following the disclosures under the CA 1965.

4

For private companies to lodge Exempt Private Certificate as per disclosures under the CA 1965.

5

For foreign company to file their Statutory Declaration as per the CA 1965.

B

Annual Return (AR) taxonomy template

1

For companies to lodge AR as per the CA 1965.



Step to use  MBRS​
  1. Access SSM's website and click "SSM4U" at Quick Link.
  2. Register as a SSM4U user.
  3. Follow instruction in the notification e-mail and visit the nearest SSM office for validation as a SSM4U user.​
  4. Log-in SSM4U portal and click “MBRS” icon.
  5. Apply user roles as follows​:
    ​ Roles Functions
    Company Secretary
    (Lodger)
    ​​A Company Secretary or Company Agent who have the authority to lodge AR, FS and EA to SSM.
    Company Agent
     (Lodger)
    Company Secretary Assistant
    (Maker)
    A person who prepare and upload the XBRL file of AR, FS and EA into mPortal.

    Company Agent Assistant (Maker)
  6. Follow the instruction as shown on the MBRS screen according to the service required.
  7. Check on submission status at mPortal dashboard. Application result will be notified via e-mail.

​​Note: 
 i. Company Secretary (Lodger) and Company Agent (Lodger) d§  are required to purchase Digital Certificate (PKI Registration) via mPortal. mPortal will navigate users to 1CRS portal (Pos Digicert Certificate Registration System) to purchase the certificate.
 ii. Existing MyCoID users are not required to register as a SSM4U user to access mPortal. MyCoID users need to reset password via Forgot Password link in the SSM4U portal
​.​

MBRS training programmes offered by SSM are as follows:

​Programme

Course Content
1. Introduction to MBRS – Annual Return
This half-day course aims to provide participants with an in-depth understanding of XBRL format and MBRS platform for the purpose of compliance with the requirements contained in the Companies Act 2016. Participants will gain working knowledge on the MBRS filing requirements and how to optimize the use of the MBRS Preparation Tool (mTool) to ensure smooth submission of annual returns to SSM.

1. What is XBRL? 
2. Introduction to MBRS. 
3. Scope of MBRS. 
4. Components of MBRS: 
5. Digital signature registration and renewal. 
6. Preparing and filing XBRL file for Annual Return. 
7. Common errors in filing Annual Return via MBRS.

2. MBRS for Preparers – Financial Statements 

This 2-day course is specially designed to provide preparers with an in-depth understanding and knowledge in using the MBRS preparation tool (mTool) for submission of Financial Statements (FS) and Key Financial Indicators (KFI) to SSM. In this course, participants will be guided with a practical session on preparation of a set of financial statements on MBRS.

3. MBRS for Preparers – Financial Statements (Fast Track)

This 8-hours course over two (2) half days is a fast track programme of MBRS for Preparers – Financial Statements. The hands-on course is designed for preparers with accounting/ financial backgrounds. It aims to provide an in-depth understanding and knowledge in using the MBRS preparation tool (mTool) for submission of Financial Statements (FS) and Key Financial Indicators (KFI) to SSM. In this course, participants will be guided with practical sessions on preparation of a set of financial statements on MBRS.

1. Overview on what is XBRL and MBRS. 
2. SSM Taxonomy (SSMxT) and its use.
3. MBRS filing requirements.
4. Financial Statements (FS) and Exemption Application (EA) taxonomy. 
5. Getting started – Creation of XBRL instance document and fill scoping questions. 
6. How to fill submission document for FS and KFI? 
7. Validation and rectification of errors. 
8. Generation and submission of XBRL file to SSM. 
9. Functions and features of MBRS preparation tool. 
10. Hands-on training using mTool for financial statement.​




User Manual
Malaysian Business Reporting Syst​em ​(MBRS)​​​
1.
User Manual - MBRS Preparation Tool (mTool)​​

 i.   ​Annual Ret​urn (AR)​

 ii.  Financial Statements and Report (FS)​​

 iv. Exemption Application related to the Financial Statements and Report (EA)​​

​​​
 P​​​DF​​
2.
User Manual - MBRS Portal (mPortal)​
PD​F​​
3.
MBRS Annual Return Preparers’ Guide
​​ PD​F
4.
MBRS Financial Statem​ent Preparers’ Guide (including SSM Taxonomy)​​
 P​DF​


​​PKI Registration/ Digital Certificate​​
​1.
Guidelines Digital Certificate Acquisition for SSM-MBRS
Zip
2.
PKI Registration/ Digital Certificate Flowchart
P​D​​F
3.
Brochure​ 
PD​F​


Frequently Ask Question (FAQs)

​​​FAQs
1.
Malaysian Business Reporting System (MBRS)​​
P​DF​
2​.
​​​PKI Registration/ Digital Certificate
PDF​

​  

Video

​​​General
1.
Introduction to MBRS
Video​


​​​MBRS Preparation Tool (​mTool)
1.
​​Prepare and Generate XBRL file 
 i.   ​Annual Return (AR)
 ii. 
Financial Statements and Report (FS)
iii. Key Financial Indicator for Financial Statement and Report (KFI)​​​
​iv. Exemption Application related to the Financial Statements and Report (EA)
​​​


Video ​​ MBRS Portal (mPortal)
1.
Getting Started [SSM4U User Registration, MBRS User Role Assignment, MBRS User Association by lodger] Vid​eo​
​2.
mPortal Submission Process
Video​


PKI Registration/ Digital Certificate  
1.
​​Video Tutorial - Digital Certificate Acquisition for SSM-MBRS​​
Video


​ ​​

SSM Taxonomy (SSMxT)

SSM Taxonomy (SSMxT​)
1.
​​SSM Taxonomy (SSMxT) 2017​
 i. ssmxt2​017 (v1.0)​
​Zip​​
2​.
SSM Taxonomy (SSMxT) 2014
 i. ssmt_20131231 (version 1.0) 
Zip
3.
​​​SSM Taxonomy (SSMxT) Architecture​
PDF​​

 ​

​​

MBRS Preparation Tool (mTool)

​​​MBRS Preparation Tool (​mTool)​
1.
mTool Installer
 i.  mTool​ Installer ​​32 bit version
 ii. mTool Installer 64 bit version​ 
 Z​i​​​p​​​​
  Z​i​p​​​ ​
​​2.
mTool Installation Guide​
P​DF​​​



Bil
​Tarikh
​​Perkara
​​​​1. 
4/11/2018MAKLUMAN BERHUBUNG PELAKSANAAN SERAH SIMPAN PENYATA TAHUNAN (PT) Dan ​PENYATA KEWANGAN (PK) MELALUI PORTAL MALAYSIAN BUSINESS REPORTING SYSTEM (MBRS)​​ PD​F​
 ​

For further enquiries kindly contact:

SSM Contact Center:

Tel      : 03-7721 4000

Fax     : 03-7721 4001

E-mel : enquiry[at]ssm.com.my

 

for enquiries relating to  PKI Registration/ Digital Certificate, please contact Pos Digicert Sdn. Bhd. :

Customer Services​

E-mel : customercare[at]digicert.com.my






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