FINANCIAL STATEMENTS FORMAT

ABC Bhd
Statement of financial position as at .
Notes RM000
ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 2 XX
Investment property 3 XX
Intangible assets 4 XX
Prepaid lease payments 5 XX
Biological assets 6 XX
Deferred tax assets 7 XX
Investments in subsidiary 8 XX
Investments in associates 9 XX
Other investments 10 XX
XXX
CURRENT ASSETS
Inventories 11 XX
Trade and other receivables 12 XX
Tax recoverable 13 XX
Cash and bank balances 14 XX
XXX
Non-current assets held for sale 15 XX

TOTAL ASSETS XXXX

EQUITY AND LIABILITIES
EQUITY
Share capital 16 XX
Retained profit 17 XX
Other reserves 18 XX
XXX
NON-CURRENT LIABILITIES
Long-term borrowings 19 XX
Retirement benefit liabilities 20 XX
Deferred income 21 XX
Deferred tax liabilities 8 XX
5% debentures 22 XX
Provision for ......... 23 XX
XXX
CURRENT LIABILITIES
Accounts payable 24 XX
Bank overdraft 25 XX
Short-term borrowings 26 XX
XXX
TOTAL EQUITY AND LIABILITIES XXXX





ABC Bhd
Statement of profit or loss and other comprehensive income for the year ended .
Notes RM000

Revenue 27 XX
Cost of sales 28 (XX)
Gross profit XX
Other income 29 XX
Administrative expenses 30 (XX)
Distribution costs 31 (XX)
Other expenses 32 (XX)
Finance costs 33 (XX)
Profit before taxation 34 XXX
Tax expense 35 (XX)
Profit after taxation XXX

Other comprehensive income:
Items that will not be classified to profit or loss
Surplus on asset revaluation 2 XX
Actuarial gain (loss) on defined benefit plan 16 XX/(XX)
Income tax relating to items not reclassified XX/(XX)

Items classified subsequently to profit or loss
Exchange differences on translating foreign operations x XX/(XX)
Investments in equity instruments x XX/(XX)
Cash flow hedges x XX/(XX)
Income tax relating to items may be reclassified x XX/(XX)

TOTAL COMPREHENSIVE INCOME XXXX

Earnings per share
Basic
Diluted






















ABC Bhd
Statement of changes in equity for the year ended .

Share
capital
Share
premium
Retained
profits
Asset
revaluation
reserve
Total
RM000 RM000 RM000 RM000 RM000
As at 1 January 20X3 XX XX XX XX XXX
Prior year adjustments:
Error
Change in accounting policy







XX
(XX)




XX
(XX)
As at 1 January 20X3
(restated)
XX XX XX XX XXX
Issue of new shares XX XX XX
Bonus issue XX (XX) (XX) -
Dividend (XX) (XX)
Profit for the year XX XX
Surplus on revaluation XX
Revaluation surplus
realised
XX (XX) -
Deficit on revaluation (XX) (XX)
As at 31 December 20X3 XX XX XX XX XXX