Page 106 - Laporan Tahunan Universiti Malaya 2023

2. DASAR-DASAR PERAKAUNAN YANG SIGNIFIKAN (samb.) 2. SIGNIFICANT ACCOUNTING POLICIES (cont'd)
2.10 Instrumen Kewangan (samb) 2.10 Financial Instruments (cont'd)
(ii) Liabiliti Kewangan (ii) Financial Liabilities
PENYATA KEWANGAN UNIVERSITI MALAYA
● Liabiliti kewangan diiktiraf dalam penyata kedudukan kewangan apabila ● Financial liabilities are recognised in the statement of financial position
Kumpulan menjadi pihak kepada peruntukan kontrak instrumen. when the Group become party to the provision of instrument contract.
● Pada pengiktirafan awal, liabiliti kewangan adalah diukur pada nilai ● At the initial recognition, the financial liabilities are measured at fair
saksama, termasuk kos urusniaga untuk liabiliti kewangan yang tidak diukur value, including the transaction cost for the financial liabilities wich are
pada nilai saksama menerusi lebihan atau kurangan, yang terlibat secara not measured at fair value through surplus or deficit, which involve directly
langsung di dalam mengisu liabiliti kewangan. in the issuance of financial liabilities.
● Selepas pengiktirafan awal, liabiliti kewangan dikelaskan kepada salah satu ● After initial recognition, financial liabilities are classified to one of the
daripada dua kategori liabiliti kewangan iaitu liabiliti kewangan diukur pada two categories of financial liabilities which are financial liabilities
nilai saksama menerusi lebihan atau kurangan, dan pinjaman dan belum measured at fair value through surplus or deficit and borrowing and
bayar. payables.
● Kumpulan hanya mempunyai kategori liabiliti kewangan seperti berikut: ● The Group only have the following catagories:
Pinjaman dan Belum Bayar Loans and Payables
● Selepas pengiktirafan awal, pinjaman dan belum bayar adalah diukur pada ● After initial recognition, loans and payables are measured at amortised
kos dilunaskan menggunakan kaedah faedah berkesan. Keuntungan atau cost using effective interest rate. Profit or loss are recognised in statement
kerugian diiktiraf di dalam penyata prestasi kewangann apabila liabiliti of financial performance when financial liabilities derecognised or
kewangan dinyahiktiraf atau dirosot nilai. impaired.
● Kaedah faedah berkesan adalah kaedah untuk mengira kos dilunaskan ● Effective interest rate is a method for computation of amortised
liabiliti kewangan dan untuk memperuntukan perbelanjaan faedah ke atas financial libilities and provide interest provision for related period. The
tempoh yang berkaitan. Kadar faedah berkesan adalah kadar diskaun effective interest rate is a rate of estimated discounted rate for accurate
anggaran pembayaran tunai masa depan yang tepat menerusi jangka hayat future cash payment through useful live of the financial liabilities or,
liabiliti kewangan atau, apabila sesuai, tempoh yang lebih singkat, dengan whenever suitable, a short period of time, with the carrying amount of the
nilai dibawa liabiliti kewangan tersebut. financial liabilities.
Penyahiktirafan Liabiliti Kewangan Derecognition of Financial Liabilities
● Liabiliti kewangan dinyahiktirafkan apabila ia dipadamkan, iaitu apabila ● Financial liabilities are derecognised when it is extinguished, that is when
obligasi yang dinyatakan dalam kontrak dilepaskan, dibatalkan atau tamat the obligation specified in the contract is discharged, cancelled or
tempoh. Satu pengubahsuaian yang besar dalam tempoh liabiliti kewangan expires. A substantial modification in the terms of an existing financial
yang sedia ada dianggap sebagai penghapusan liabiliti kewangan asal dan liability is accounted for as an extinguishment of the original financial
pengiktirafan liabiliti kewangan baru. Sebarang perbezaan di antara nilai liability and the recognition of a new financial liability. Any difference
liabiliti kewangan yang dibawa dihapuskan atau dipindahkan kepada pihak between the carrying amount of a financial liability extinguished or
lain dan cukup dibayar, termasuk sebarang aset bukan tunai yang transferred to another party and the considerable paid, including any non-
dipindahkan atau liabiliti yang ditanggung, diiktiraf dalam penyata prestasi cash assets transferred or liabilities assumed, is recognised in statement of
kewangan. financial performance.
2.11 Pengiktirafan Pendapatan dan Perbelanjaan 2.11 Recognition of Revenue and Expenses
(i) Hasil daripada Urus Niaga Bukan Pertukaran (i) Revenue From Non-Exchange Transactions
● Urusniaga bukan pertukaran akan diiktiraf sebagai aset apabila terdapat ● Non-exchange transactions are recognised as assets when there are
manfaat ekonomi masa depan atau potensi perkhidmatan dijangka mengalir future economic benefits or service potential expected flow into the
ke dalam entiti, ianya berpunca daripada peristiwa lampau serta nilai entity, its due to past event and the fair value of the assets can be
saksama aset dapat diukur dengan munasabah. Urusniaga bukan pertukaran measured reliably. Non-exchange transactions which had been
yang diiktiraf sebagai aset hendaklah diiktiraf sebagai hasil, kecuali setakat recognised as assets shall be recognised as income, except for recognised
liabiliti yang juga diiktiraf berkenaan dengan aliran masuk yang sama sebagai
tertunda di dalam penyata kedudukan kewangan. Apabila obligasi terhadap as liabilities if the same inflow regard as deferred in the statement of
sesuatu liabiliti itu telah dipenuhi, entiti hendaklah mengurangkan amaun financial position. When the obligation of the certain liabilities has been
bawaan liabiliti yang diiktiraf itu dan mengiktiraf amaun hasil yang sama fullfilled, the entity shall reduce the carrying amount of the recognised
dengan pengurangan itu. liabilities and recognised the reduced amount as income.
a) Geran Kerajaan a) Government Grants
● Geran yang tidak mengenakan syarat-syarat prestasi masa hadapan ● A grant that does not impose specified future performance
yang tertentu kepada penerima diiktiraf dalam pendapatan apabila conditions on the recipient is recognised in income when the grant
hasil geran akan diterima. proceeds are receivable.
● Geran yang mengenakan syarat prestasi masa depan yang tertentu ● A grant that imposes specified future performance conditions on
kepada penerima diiktiraf dalam pendapatan hanya apabila syarat the recipient is recognised in income only when the performance
prestasi dipenuhi. conditions are met.
● Bantuan yang diterima sebelum kriteria pengiktirafan hasil terjadi ● Grants received before the revenue recognition criteria are
diiktiraf sebagai liabiliti. satisfied are recognised as a liability.
Geran kerajaan diukur pada nilai saksama aset yang diterima atau boleh Government grants are measured at the fair value of the asset received or
diterima. receivable.
b) Yuran Pengajian Pelajar Tempatan b) Local Students Fees
● Yuran pengajian diiktiraf apabila pelajar mendaftar dalam tahun ● Student fees are recognized once students registered for the year.
berkenaan.
c) Sumbangan diiktiraf berdasarkan asas tunai. c) Contributions are recognised on cash basis.
d) Denda dan Penalti d) Fines and Penalties
● Denda dan Penalti merupakan bayaran denda, penalti dan termasuk ● Fines and penalties are payment for fines, penalties and inclusive
tuntutan bayaran balik mungkir perjanjian yang dikenakan kerana repayment claim for breach of agreement imposed because of rules
peraturan atau kegagalan memenuhi liabiliti kontrak. Tuntutan bayaran or fail to fullfill contract liability. Repayment claim for breach of
balik mungkir perjanjian diiktiraf apabila surat tuntutan dikeluarkan. agreement is recognised when letter of demand is issued.
15

104 Laporan Tahunan Universiti Malaya 2023