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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Malaysian Business Reporting System (MBRS)​
>> Akses ke MBRS Portal (mPor​tal) via SSM4U


​​​​
 


Suruhanjaya Syarikat Malaysia (SSM) kini dalam proses penelitian semula SSM Taxonomy 2017 (SSxMT 2017) sedia ada berdasarkan format eXtensible Business Reporting Language (XBRL).

Sebagai sebahagian dari proses tersebut, SSM akan mengendalikan konsultatif luaran berhubung templat konsep atau elemen pelaporan untuk SSM Taxonomy 2022 (SSMxT 2022) yang telah dibangunkan berdasarkan Malaysian Financial Reporting Standards (MFRS), Malaysian Private Entity Reporting Standards (MPERS) dan  keperluan di bawah Akta Syarikat 2016 (AS 2016) dan Akta Syarikat 1965 (AS 1965).

Kertas Konsultatif


Kertas konsultatif ini ingin mendapatkan maklumbalas dan pandangan mengenai pernyataan sama ada deskripsi konsep yang dikenal pasti adalah dengan jelas difahami atau  mencerminkan keperluan-keperluan di bawah piawaian perakaunan yang diluluskan serta AS 2016 dan AS 1965.

SSM mengalu-alukan pandangan dan komen seperti yang dinyatakan di dalam templat maklumbalas daripada semua pihak-pihak yang berkepentingan. Sila kemukakan  pandangan dan komen anda ke ssmxtp2022[a]ssm.com.my  pada atau sebelum 26 Ogos 2022.

SSM Taxonomy

Konsep atau elemen pelaporan yang digunakan di dalam SSMxT2022 yang dicadangkan, telah dibangunkan berdasarkan skop kewangan dan bukan kewangan seperti berikut:
  1. Akta Syarikat 2016;
  2. Akta Syarikat 1965; 
  3. Piawaian perakaunan yang diluluskan bagi penyata kewangan :
    a) Syarikat-syarikat awam dan anak-anak syarikat, syarikat bersekutu, atau dikawal bersama oleh, sebuah entiti yang dikehendaki untuk menyediakan atau menyerah simpan apa-apa penyata kewangan di bawah apa-apa undang-undang yang ditadbir oleh Suruhanjaya Sekuriti atau Bank Negara Malaysia yang menggunakan MFRS; dan 
    b) ​​Syarikat-syarikat persendirian menggunakan MPERS di Malaysia. 
A. Taxonomy template as per CA 2016​​

No.

Taxonomy Template Name​​

Description

A

Financial Statement (FS) taxonomy template

1

Bagi syarikat awam atau sendirian berhad mengikut MFRS bagi serah simpan PK bersama laporan di bawah peruntukan AS 2016.

2

Bagi syarikat sendirian berhad mengikut MPERS bagi serah simpan PK bersama laporan di bawah peruntukan AS 2016.

3

Bagi syarikat berhad mengikut jaminan  mengikut MFRS bagi serah simpan PK bersama laporan di bawah peruntukan AS 2016.

4

Bagi syarikat yang dikawal oleh Bank Negara Malaysia.

5

Bagi syarikat sendirian berhad mengikut Exempt Private Certificate bagi serah simpan di bawah peruntukan AS 2016.

6

Bagi syarikat asing menyerah simpan Statutory Declaration di bawah peruntukan AS 2016 setelah kelulusan melalui EA3 diluluskan oleh Pendaftar.​

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.


​>> MBRS Summary Sheet​


Muat Turun MBRS Preparation Tool (mTool)​

mTool Installer

​Langkah untuk menggunakan MBRS​
  1. Akses laman web SSM dan klik "SSM4U" di Pautan Pantas.
  2. Daftar sebagai pengguna SSM4U.
  3. Ikut arahan dalam e-mel pemberitahuan dan hadir ke pejabat SSM terdekat untuk pengesahan sebagai pengguna SSM4U.
  4. Log masuk portal SSM4U dan klik ikon "MBRS".
  5. Mohon peranan pengguna seperti berikut:
    ​ Peranan Fungsi
    Company Secretary
    (Lodger)
    ​​Setiausaha Syarikat atau Ejen Syarikat yang mempunyai kuasa untuk menyerah simpan PT, PK dan Permohonan Pengecualian berkaitan PT dan PK ke SSM.
    Company Agent
     (Lodger)
    Company Secretary Assistant
    (Maker)
    Individu yang menyediakan dan memuat naik fail XBRL bagi PT, PK dan Permohonan Pengecualian berkaitan PT dan PK ke dalam mPortal.
    Company Agent Assistant (Maker)
  6. Ikut arahan seperti yang ditunjukkan pada skrin MBRS mengikut perkhidmatan yang diperlukan.
  7. Semak status serah simpan di mPortal. Status permohonan akan diberitahu melalui e- mel.
​​Nota: 
 i. Company Secretary (Lodger) dan Company Agent (Lodger) dikehendaki membeli Sijil Digital (Pendaftaran PKI) melalui mPortal. Pengguna perlu mengakses portal 1CRS (Pos Digicert Certificate Registration System) melalui mPortal untuk membeli sijil tersebut. 
 ii. Pengguna MyCOID sedia ada tidak perlu mendaftar sebagai pengguna SSM4U untuk mengakses mPortal. Pengguna MyCOID perlu reset kata laluan melalui pautan Forgot Password di portal SSM4U.​

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.​





Panduan Pengguna
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)​​

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


​​PKI Registration/ Digital Certificate​​
​1.
Guidelines Digital Certificate Acquisition for SSM-MBRS
Zip
2.
PKI Registration/ Digital Certificate Flowchart
PDF
3.
Brochure​ 
PDF


Soalan Lazim

​​​FAQs
1.
Malaysian Business Reporting System (MBRS)​​
PDF
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​ 
Zip​​​
 Zip​​ ​
​​2.
mTool Installation Guide​
PD​F​​​



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)​​ PDF​
 ​

Untuk Pertanyaan lanjut, sila hubungi:

Pusat Panggilan SSM:

Tel      : 03-7721 4000

Fax     : 03-7721 4001

E-mel : enquiry[at]ssm.com.my

 

Untuk pertanyaan berkaitan PKI Registration/ Digital Certificate, sila hubungi Pos Digicert Sdn. Bhd. :

Khidmat Pelanggan

Tel      : 03-8800 8008

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







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