Financial Sections of the Annual Returns for Malaysian Non Profit Organisations

This post deals specifically at the financial sections of the annual returns to be lodged with the Registry of Societies (ROS) via the online portal e-ROSes.

A prior understanding of how the financial sections are grouped and categorised for the purposes of reporting and submission to ROS at the end of the financial year, could assist the non-profit organisation in classifying and recording its day-to-day accounting transactions more efficiently.

While most of the required data can be derived from the non-profit organisation’s audited financial statements, the categories are usually not exactly the same so some data needs to be moved around, added up or broken down, to ensure consistency between the audited financial statements and the data submitted to ROS.

First you’ll need to log in to the e-ROSes portal. Once in, go to “Penyata Tahunan” (Annual Returns) on the menu and select it. You’ll then be guided through the different submission headings until you reach “Kewangan” (Financial). Under that section, you’ll see the following categories and will need to key in the relevant corresponding figures into the boxes provided.

For those not proficient in Bahasa Malaysia, I’ve added in a translation, in brackets. (There is noofficial translation provided on the eROSes portal, so I've just put in a rough translation below).

1.PENDAPATAN (RM) (INCOME)

A.Pendapatan operasi (Operational Income)

Yuran kemasukan (Entrance Fees)

Yuran Ahli (Membership Fees)

Kutipan dana (Fundraising)

Derma (Donations)

Lain lain (Others)

B. Hasil Aktiviti Menjana Dana (Proceeds from Fundraising Activities)

Majlis makan malam (Fundraiser dinners)

Jualan amal (Sales)

Perkhidmatan (Services)

Lain lain (Others)

C. Pendapatan Pelaburan (Investment Income)

Sewa (Rental)

Dividen (Dividends)

Faedah dari simpanan tetap (Interest from fixed deposits)

Keuntungan hartanah (Real property gains)

Lain lain (Others)

D. Penerimaan geran (Receipt of Grants)

Agensi kerajaan (Government agencies)

Agensi swasta (Private agencies)

Individu (Individuals)

Lain lain (Others)

E. Lain lain pendapatan (Other Income)

F. JUMLAH PENDAPATAN (TOTAL INCOME)

2. PERBELANJAAN (EXPENSES)

A.Perbelanjaan Operasi/Kebajikan (Operational/Welfare expenses)

Perbelanjaan aktiviti kutipan derma (Donation-related activities)

Cukai (Tax)

Lain lain (Others)

Perbelanjaan kebajikan (Welfare expenses)

Khairat umum (General expenses)

Khairat kematian (Burial expenses)

Cenderahati/hadiah (Souveneirs)

Biasiswa (Scholarships)

Zakat (Religious tax)

Derma (Donations)

B. Perbelanjaan Aktiviti Menjana dana (Expenses related to fund raising activities)

Perbelanjaan penganjuran aktiviti (Activity-related expenses)

Promosi aktiviti pertubuhan (Promotional activities)

Jamuan (Parties/Events)

Lawatan/rombongan/hari keluarga (Visits/Excursions/Family Day)

Perbelanjaan Pelaburan (Investment expenses)

Yuran Penyertaan (Participation fees)

Lain lain (Others)

C. Kos Pentadbiran (Administrative Costs)

Elaun, gaji atau upah (Allowances, salaries or wages)

Sewaan (Rental)

Utiliti (Utilities)

Bekalan pejabat (Office supplies)

Kad ahli (Membership cards)

Bonus (Bonuses)

KWSP/PERKESO (Employee benefits)

Insuran (Insurance)

Uniform/baju (Uniforms/clothing)

Penyelenggaraan (Facilitation/Management)

Pengubahsuaian (Renovations)

Pengangkutan (Transport)

Fotostat (Photostating )

Caj bank (Bank charges)

Lain lain (Others)

D. Lain Lain Perbelanjaan (Other Expenses)

E. JUMLAH PERBELANJAAN (TOTAL EXPENSES)

B2 ASET & LIABILITI (ASSETS & LIABILITIES)

A. ASSET TETAP (FIXED ASSETS)

Bangunan (Buildings)

Aset pelaburan (Investment assets)

Aset Tidak Nyata (Intangible assets)

Tanah (Land)

Kenderaan (Vehicles)

Mesin/jentera (Machines)

Perabot (Furniture)

Kelengkapan Pejabat/Peralatan (Office supplies/Equipment)

B.JUMLAH ASET SEMASA (TOTAL CURRENT ASSETS)

Tunai di tangan (Cash in hand)

Tunai di bank (Cash in bank)

Akaun belum terima (Accounts Receivable)

Inventori (Inventories)

Pelaburan semasa (Short-term investments)

Deposit tetap (Fixed deposits)

Cukai terakru (Accrued tax)

C. JUMLAH ASET (TOTAL ASSETS)

2. LIABLITI (LIABILITIES)

A. LIABILITI SEMASA (CURRENT LIABILITIES)

Pemiutang (Creditors)

Cukai belum dibayar (Unpaid taxes)

Pinjaman (Borrowings)

LIABILITY JANGKA PANJANG (LONG TERM LIABILITIES)

Cukai tertunda belum bayar (Tax payable, unpaid)

Hutang jangka panjang (Long-term debts)

Pinjaman (Borrowings)

D. JUMLAH LIABILITI = TOTAL LIABILITIES