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Financial Reporting - Bank Negara Malaysia

Issued on: 28 January 2015 Financial Reporting BNM/RH/STD 032-5 Prudential Financial Policy Department Financial Reporting Issued on: 28 January 2015 PART A OVERVIEW .. 1 1. Introduction .. 1 2. Applicability .. 2 3. Legal provision .. 2 4. Effective date .. 2 5. Level of application .. 3 6. Interpretation .. 4 7. Policy document superseded .. 5 PART B REGULATORY REQUIREMENTS .. 6 8. Compliance with the MFRS .. 6 9. Specific requirements on the application of the MFRS .. 6 10. Minimum disclosure requirements .. 8 PART C REGULATORY PROCESS AND SUBMISSION REQUIREMENTS.

BNM/RH/STD 032-5 Prudential Financial Policy Department Financial Reporting Page 2/21 Issued on: 28 January 2015 assessment of a financial institution’s financial position and performance.

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