{"id":1714,"date":"2020-04-03T17:36:29","date_gmt":"2020-04-03T17:36:29","guid":{"rendered":"https:\/\/prathamconsult.com\/my\/?page_id=1714"},"modified":"2025-04-18T08:52:36","modified_gmt":"2025-04-18T08:52:36","slug":"who-need-to-file-in-xbrl","status":"publish","type":"page","link":"https:\/\/prathamconsult.com\/my\/who-need-to-file-in-xbrl\/","title":{"rendered":"Who need to file in XBRL?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1714\" class=\"elementor elementor-1714\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efa445e elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-items-middle\" data-id=\"6efa445e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c0f99c4\" data-id=\"2c0f99c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f7efc1 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f7efc1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3a1abf6\" data-id=\"3a1abf6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46a2968 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"46a2968\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Topics<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43b6d27 elementor-widget elementor-widget-text-editor\" data-id=\"43b6d27\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>You may also need to know these:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-326d966 elementor-widget elementor-widget-eael-creative-button\" data-id=\"326d966\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/introduction\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Introduction<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e1679 elementor-widget elementor-widget-eael-creative-button\" data-id=\"b8e1679\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/what-is-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9260b63 elementor-widget elementor-widget-eael-creative-button\" data-id=\"9260b63\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/why-xbrl-is-required\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Why XBRL is required?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33f9ba3 elementor-widget elementor-widget-eael-creative-button\" data-id=\"33f9ba3\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/who-need-to-file-in-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Who need to file in XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2419670 elementor-widget elementor-widget-eael-creative-button\" data-id=\"2419670\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/what-is-required-to-be-filed\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is required to be filed?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a074f3 elementor-widget elementor-widget-eael-creative-button\" data-id=\"8a074f3\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/when-you-need-to-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">When you need to file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64ac339 elementor-widget elementor-widget-eael-creative-button\" data-id=\"64ac339\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/how-to-prepare-and-or-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How to prepare and\/or file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dff6a06 elementor-widget elementor-widget-eael-creative-button\" data-id=\"dff6a06\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/what-if-there-is-delay-or-non-filing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What if delay or non-filing?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a72c263 elementor-widget elementor-widget-eael-creative-button\" data-id=\"a72c263\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/xbrl-services\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Our XBRL Services<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26af7ab elementor-widget elementor-widget-eael-creative-button\" data-id=\"26af7ab\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/how-it-works\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How it Works?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3e888e elementor-widget elementor-widget-eael-creative-button\" data-id=\"f3e888e\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/my\/pricing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">XBRL Pricing<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcbd6c1 elementor-widget elementor-widget-text-editor\" data-id=\"dcbd6c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4><span style=\"color: #000000;\">Request a call back<\/span><\/h4><p>Have any questions, submit this form.<\/p><p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1494-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/my\/wp-json\/wp\/v2\/pages\/1714#wpcf7-f1494-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"1494\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.4\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1494-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name *\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phonetext-906\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-phonetext wpcf7-validates-as-required wpcf7-validates-as-phonetext\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mobile *\" value=\"\" type=\"text\" name=\"phonetext-906\" \/><input type=\"hidden\" name=\"phonetext-906-country-code\" class=\"wpcf7-phonetext-country-code\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Message\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"Message\" value=\"\" type=\"text\" name=\"Message\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control has-spinner wpcf7-submit\" type=\"submit\" value=\"SUBMIT\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b90a42 elementor-widget elementor-widget-text-editor\" data-id=\"3b90a42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4 style=\"text-align: left;\"><span style=\"color: #000000;\">Contact<\/span><\/h4>\n&nbsp;\n<p style=\"text-align: left;\"><i class=\"fa fa-phone\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"tel:+919724551800\">+919724551800<\/a><\/p>\n<p style=\"text-align: left;\"><i class=\"fa fa-envelope\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"mailto:info@prathamconsult.com\">info@prathamconsult.com<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5628c5c\" data-id=\"5628c5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26eec28a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"26eec28a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who need to file in XBRL?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3d1014 elementor-widget elementor-widget-text-editor\" data-id=\"b3d1014\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #000000;\"><strong><u>Applicability of Filing Financial Statements in MBRS \/ XBRL mode with the Suruhanjaya Syarikat Malaysia (SSM)<\/u><\/strong><\/span><\/p><p><span style=\"color: #000000;\">SSM introduced a digital submission platform based on the eXtensible Business Reporting Language (XBRL) format in 2018. This submission platform is known as the \u201cMalaysian Business Reporting System\u201d (MBRS) which allows for the annual submission filing of:<\/span><\/p><ul><li><span style=\"color: #000000;\"> Financial Statements and Reports (FS);<\/span><\/li><li><span style=\"color: #000000;\">Annual Return (AR); and<\/span><\/li><li><span style=\"color: #000000;\">Exemption Applications (EA) which are related to the FS and AR applications.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">All companies incorporated in Malaysia are required to file annual\u00a0returns and financial statements in XBRL format, except for those which are exempted. The XBRL report has to be prepared in accordance with applicable standards such as Malaysian Financial Reporting Standards (MFRS) Taxonomy or Malaysian Private Entity Reporting Standards (MPERS) Taxonomy. Some companies will file a full set of financial statements in MBRS format, while some others will file only Key Financial Indicators in MBRS format. The filing requirements\u00a0 depend on the type of company and Exemption Application filed.<\/span><\/p><p><span style=\"color: #000000;\"><strong>Who Are Exempted from Filing?<\/strong><\/span><\/p><p><span style=\"color: #000000;\">Banking, Financing and Insurance companies regulated by Bank Negara Malaysia, are exempted from filing a full set of Financial Statements through MBRS and will instead lodge their Financial Statements over the counter at SSM offices.<\/span><\/p><p><span style=\"color: #000000;\">Foreign Companies (\u201cFC\u201d) that are registered under CA2016 will have the following options of filing their Financial Statements with SSM:<\/span><\/p><ul><li><span style=\"color: #000000;\">A full set of Financial Statements for MFRS in XBRL format;<\/span><\/li><li><span style=\"color: #000000;\">A full set of Financial Statements for FC in XBRL format, which only requires the filing of statutory declaration (if approval of Exemption Application 3 [\u201cEA3\u201d &#8211; Application to Waive Lodgement of Financial Statements by Foreign Company], has been approved by SSM); or<\/span><\/li><li><span style=\"color: #000000;\">A set of key financial indicators for FC in XBRL format (if approval of Exemption Application 2 [\u201cEA2\u201d &#8211; Application for Exemption from Filing Financial Statements in Full XBRL Format], has been approved by SSM)<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>Types of Exemption Filing:<\/strong><\/span><\/p><p><span style=\"color: #000000;\">There are a number of available Exemption Applications (\u201cEA\u201d) in relation to the submission of Financial Statements and Key Financial Indicators through MBRS:<\/span><\/p><table><tbody><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA1<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Exemption from Coinciding Foreign Subsidiary Financial Year End With Holding Company<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA2<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Exemption from Filing Financial Statements in Full XBRL Format<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA3<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application to Waive Lodgement of Financial Statements by Foreign Company<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA4A<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Relief From Requirements as to Form and Contents of Directors\u2019 Report<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA4B<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Relief from Requirements as to Form and Contents of Financial Statements<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA5A<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Extension of Time for Circulation of Financial Statements and Reports<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA5B<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Extension of Time to Lodge Financial Statements and Reports<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA6<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application for Extension of Time for Holding Annual General Meeting<\/span><\/p><\/td><\/tr><tr><td width=\"79\"><p><span style=\"color: #000000;\">EA8<\/span><\/p><\/td><td width=\"535\"><p><span style=\"color: #000000;\">Application to Minister (With Relation to Financial Statements and Reports or Annual Return)<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"color: #000000;\">These EAs must be submitted and approved by SSM prior to the filing of the relevant Financial Statements or Key Financial Indicators on the MBRS Portal.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Related Topics You may also need to know these: Introduction What is XBRL? Why XBRL is required? Who need to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Who need to file in XBRL? - Pratham Consultants Malaysia<\/title>\n<meta name=\"description\" content=\"A company required to furnish cost audit report and other documents to the Central Government under sub-section (6) of section 148 of the Act and rules made thereunder, shall file such report and other documents using the XBRL taxonomy given in Annexure-III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prathamconsult.com\/my\/who-need-to-file-in-xbrl\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who need to file in XBRL? 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