Page 98 - Laporan Tahunan Universiti Malaya 2023

UNIVERSITI MALAYA UNIVERSITI MALAYA

NOTA-NOTA KEPADA PENYATA KEWANGAN TAHUN BERAKHIR 31 DISEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
PENYATA KEWANGAN UNIVERSITI MALAYA
1. AKTIVITI-AKTIVITI UTAMA 1. PRINCIPAL ACTIVITIES
● Universiti Malaya diperbadankan di bawah Akta ● Universiti Malaya is incorporated under the Universiti Malaya
Universiti Malaya, 1961. Kegiatan utama Universiti adalah Act, 1961. The University principally acts as a centre for higher
berperanan sebagai pusat untuk pengajian tinggi.
Kegiatan utama bagi syarikat-syarikat subsidiari learning. The principal activities of the subsidiary companies are
dilampirkan di Nota 12 kepada Penyata Kewangan. disclosed in Note 12 to the financial statements.
● Matawang yang dinyatakan di dalam Penyata
Kewangan adalah dalam Ringgit Malaysia dan jumlah ● The currency that stated in the financial statements are in
Ringgit Malaysia and the sum are stated in Ringgit.
dinyatakan di dalam Ringgit.
● Penyata Kewangan bagi tahun berakhir 31 Disember ● The financial statements for the year ended 31 December 2023
2023 telah diluluskan oleh Lembaga Pengarah pada 7 have been approved by the Board of Directors on 7th March
Mac 2024 2024

2. DASAR-DASAR PERAKAUNAN YANG SIGNIFIKAN 2. SIGNIFICANT ACCOUNTING POLICIES
2.1 Dasar Perakaunan 2.1 Basis of Accounting
● Penyata Kewangan Kumpulan terdiri daripada ● The financial statements of the Group consist of the
penyata kewangan Universiti dan entiti-entiti yang financial statements of University and subsidiary
dikawalnya telah disediakan berdasarkan kepada companies which have been prepared based on historical
konvensyen kos sejarah selain yang dinyatakan cost and in accordance with the provisions of Malaysian
secara berasingan dan mematuhi Piawaian Public Sector Accounting Standard (“MPSAS”). The
Perakaunan Sektor Awam Malaysia (“MPSAS”).
Penyata kewangan entiti yang dikawal pula telah financial statements of subsidiary companies however,
disediakan menurut Piawaian Pelaporan Entiti were prepared in accordance with the Malaysian Private
Persendirian Malaysia (“MPERS”). Entities Reporting Standards ("MPERS").
● Penyata Kewangan Universiti bagi tahun ● The financial statements of the University for the financial
kewangan berakhir pada 31 Disember 2020 year ended 31 December 2020 represents the first set of
adalah merupakan penyata kewangan pertama financial statements prepared in accordance with MPSAS
yang disediakan menggunakan MPSAS dan MPSAS and Section 33 “First-Time Adoption of Accrual Basis for
33 - Pemakaian Kali Pertama bagi Asas Akruan
MPSAS telah digunapakai. Sebelum ini penyata MPSASs” have been applied. In previous financial years,
Kewangan Universiti telah disediakan the financial statements of the University were prepared in
menggunakan Piawaian Pelaporan Entiti accordance with Malaysian Private Entities Reporting
Persendirian Malaysia (“MPERS”). Standard "MPERS".
2.2 Penyataan Pematuhan Penggunaan MPSAS 2.2 MPSAS Statement of Compliance
● Berikut adalah piawaian perakaunan, pindaan ● The following are the accounting standards,
pentafsiran MPSAS yang telah dikeluarkan oleh amendments to the MPSAS's interpretations which have
Jabatan Akauntan Negara Malaysia (“JANM”) dan published by the Department of National Accountants
digunapakai oleh Kumpulan dan Universiti di dalam Malaysia ("JANM") and adopted by the Group and
penyata kewangan ini. University in these financial statements.

MPSAS 1 Pembentangan Penyata Kewangan MPSAS 1 Presentation of Financial Statements
MPSAS 2 Penyata Aliran Tunai MPSAS 2 Cash Flow Statements
Dasar Perakaunan, Perubahan dalam Accounting Policies, Changes in Accounting
MPSAS 3 MPSAS 3
Anggaran Perakaunan dan Kesilapan Estimates and Errors
MPSAS 4 Kesan Perubahan Kadar Pertukaran MPSAS 4 The Effect of Changes in Foreign Exchange
Asing Rates
MPSAS 5 Kos Pinjaman MPSAS 5 Borrowing Costs
MPSAS 9 Hasil daripada Urusniaga Pertukaran MPSAS 9 Revenue From Exchange Transactions
MPSAS 11 Kontrak Pembinaan MPSAS 11 Construction Contract
MPSAS 12 Inventori MPSAS 12 Inventories
MPSAS 13 Pajakan MPSAS 13 Leases
Peristiwa Selepas Tarikh Pelaporan
MPSAS 14 MPSAS 14 Events After The Reporting Date
Kewangan
MPSAS 16 Pelaburan Hartanah MPSAS 16 Investment Property

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