eXtensible Business Reporting Language (XBRL)

Suruhanjaya Syarikat Malaysia (SSM) is currently reviewing the previous SSM taxonomy 2012 (SSMT 2012) 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 2017 (SSMxT 2017) templates which have been developed based on the financial and non-financial scopes as follows:

1. Companies Act 2016 (CA 2016); 

2. Applying appropriate financial statements framework either using :

a. Malaysian Private Entities Reporting Standards (MPERS) for private company that -

  • is not itself required to prepare or lodge any financial statements under any law administered by the Securities Commission Malaysia or Bank Negara Malaysia; and
  • is not a subsidiary or associate of, or jointly controlled by, an entity which is required to prepare or lodge any financial statements under any law administered by the Securities Commission Malaysia or Bank Negara Malaysia or

b. Malaysian Financial Reporting Standards (MFRS) for public company. 

 

Consultative Document

The folowing document shall explain about the objectives, overview and the explanatory notes of the SSM's taxonomy templates.

SSM’s Consultative Document on the XBRL Reporting Concept or Elements 

 

While the breakdowns of the SSMxT 2017 templates are as follows:

No. Name of the Taxonomy Template Description
A Financial Statement (FS) taxonomy template  
1 MFRS Taxonomy Template_v1.10_14thJuly2017 For public or private companies using MFRS framework to prepare financial statements along with CA 2016 disclosures.
2 MPERS_TaxonomyTemplate_v1.6_17thJuly2017 For private companies using MPERS framework to prepare financial statements along with CA 2016 disclosures.
3 CLBG Taxonomy Template_v1.8_19thJuly2017 For Company Limited By Guarantee (CLBG) using MFRS framework to prepare financial statements along with CA 2016 disclosures.
4 EPC_TaxonomyTemplate_v1.4_21stJuly2017 For private companies to lodge certificate relating to exempt private company as per disclosure in CA 2016.
5 FC_Taxonomy Template_v1.3_21stJuly2017 For foreign companies to file their Statutory Declaration as per CA 2016, after their EA3 application has been approved by the Registrar.
B Key Financial Indicator (KFI) taxonomy template  
6 KFI_MFRS_TaxonomyTemplate_v1.7_17thJuly2017 After application under EA2 has been approved, the public or private company may lodge KFI using MFRS framework along with CA 2016 disclosures.
7 KFI_MPERS_TaxonomyTemplate_v1.7_17thJuly2017 After application under EA2 has been approved, the  private company may lodge KFI using MPERS framework along with CA 2016 disclosures
8 KFI_CLBG_TaxonomyTemplate_v1.7_17thJuly2017 After application under EA2 has been approved, CLBG may lodge KFI using MFRS framework along with CA 2016 disclosures
9 KFI_Foreign_TaxonomyTemplate_v1.7_17thJuly2017 After application under EA2 has been approved, foreign company may lodge KFI using MFRS framework along with CA 2016 disclosures
C Exemption Application (EA) taxonomy template  
10  EA_TaxonomyTemplate-v1.7-21thJuly2017 For companies to file their application for exemptions or waiver as per CA 2016. This process is only permissible for FS and AR related applications. 
D Annual Return (AR) taxonomy template  
11  AR1_TaxonomyTemplate-v1.9-24thJuly2017 For companies having share capital to lodge AR as per CA 2016
12  AR2_TaxonomyTemplate-v1.9-24thJuly2017 For companies not having share capital to lodge AR as per CA 2016
13  AR3_TaxonomyTemplate-v1.9-24thApril2017 For foreign companies to lodge AR as per CA 2016
14  AR4_TaxonomyTemplate-v1.9-24thJuly2017 For companies to lodge AR as per CA 2016 in cases where there are no changes in particulars since the previous AR lodge with SSM.

SSM welcomes views and comments on whether the identified concepts described were clearly understood or reflecting the requirements under the applicable approved accounting standards or the CA 2016 in the Excel documents or templates given.  

Please forward your views and comments to ssmxtp2017@ssm.com.my by 15 September 2017.

If you have any queries, please email to qxbrl@ssm.com.my and you may provide your telephone number for us to call you. 

 

Related Documents

Year Documents
2014

ssmt_20131231 (version 1.0)

Based on IFRS Taxonomy 2012 (English Label-Final)