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HUMAN RESOURCE DEVELOPMENT FUND (HRDF) What is HRDF HRDF as known as Human Resource Development Fund. The fund is designed to improve the quality of human capital and the quality of first-class employees, which can also be said to encourage employers to actively train their employees to improve their working ability and efficiency. Benefit of HRDF  The employers under the scheme are eligible for receiving a grant from the fund to spend on their employee training program. The grants offered by the HRDF are quite capable of handling a major portion of the expenses incurred in organizing such training. Consequences of failure in register HRDF Fine up to RM10,000 Imprisonment for a term not exceeding 1 year/ or Both   Calculations of HRDF HRD levy = HRD levy % x (Basic Salary + Fixed Allowances)

EXTENSION OF TIME(EOT) What is Extension of Time (EOT) The Extension of Time (EOT) initiative is a measure implemented by regulatory authorities in Malaysia to support companies facing difficulties in meeting statutory obligations due to unforeseen circumstances. It is aimed at providing additional time for companies to complete their financial statements, hold Annual General Meetings (AGM), complete statutory documents, and allow audit firms to complete delayed assignments. Why there is Extension of Time (EOT) For private companies in Malaysia, audited financial statements must be circulated within six months from the Financial Year End (FYE) and submitted to the SSM within 30 days from the circulation date. However, companies may face challenges in meeting these deadlines due to a variety of reasons, such as business disruptions, health crises, or changes in regulations. In such cases, companies may apply for an Extension of Time (EOT). What that Extension of Time (EOT) will provide Under this initiative, companies are eligible for a 90-day extension period to prepare their financial statements, director reports, and audit reports. For instance, if the circulation date of the financial statements is 31 May 2021, the extension period is until 30 August 2021. Similarly, if the lodgment date to SSM is 30 June 2021, the extension period is until 30 September 2021. How to apply for Extension of Time (EOT) To apply for an Extension of Time (EOT), the Company Secretary is required to lodge the application form [Section 259(2)] with the SSM. The application must be accompanied by the necessary supporting documents. The SSM will review the application and determine whether the company is eligible for an extension based on the reasons provided by the company and the circumstances surrounding the delay. It is important to note that an Extension of Time (EOT) does not exempt the company from its obligation to file its financial statements or statutory documents but provides additional time to do so. Failure to meet the extended deadline may result in penalties or other consequences as prescribed by the relevant laws and regulations. Therefore, it is essential for companies to make timely and accurate applications for Extension of Time (EOT) and ensure compliance with all statutory requirements.

分期付款 定义 :  分期付款购买是一种金融形式。本质上，您已经购买了该物品并使用贷款（来自金融公司）来支付   分期付款的会计处理 : 从会计角度来看，分期付款和分期付款系统是相同的。在进行会计核算之前，我们应该了解以下事项 :- a) 现金价格是指以现金购买任何资产而无需分期付款时所支付的价格 b) 租金价格=现金价格+分期交付资产风险利息 c) 首付 = 分期付款交易开始时的付款   分期付款购买的好处: 善待您的现金流 访问高规格资产 利息低于其他融资选择 可以申请税收资本减免

Buku Dan Rekod Berkanun Buku dan Rekod Berkanun dibenarkan untuk di simpan di pejabat berdaftar bagi syarikat tersebut atau mana-mana pejabat lain yang dipersetujui oleh pengarah. Kebiasaannya, Buku dan Rekod Berkanun disimpan di pejabat berdaftar tersebut di bawah Seksyen 14 atau Seksyen 46(3) untuk Setiausaha Syarikat menyelenggara dan mengemaskini maklumat syarikat dengan mudah dari semasa ke semasa. ” Buku dan Rekod Berkanun ” merujuk kepada semua rekod maklumat yang berdaftar termasuk semua rekod perakaunan, dan ianya dikehendaki untuk disusun, direkodkan atau disimpan, dan juga termasuk semua dokumen berkaitan. Kebiasaanya, isi kandungan buku dan rekod berkanun ialah Daftar Pulangan Ke atas Peruntukan Saham, Daftar Ahli, Daftar Pengarah, Daftar Pengurus, Daftar Setiausaha Syarikat, Daftar Pemegang Saham Utama, Daftar Pemindahan, Daftar Pegangan Saham Pengarah, Daftar Gadai Janji dan Buku Minit. ________________________________________ Buku pendaftaran Buku Daftar ialah buku yang mengandungi butiran dan maklumat berikut: • Daftar pengarah • Daftar pengurus • Daftar setiausaha syarikat • Daftar Pemegang Saham Utama • Daftar caj • Daftar pemindahan saham • Daftar pegangan saham • Buku akaun ________________________________________ Buku Minit Buku Minit berfungsi untuk merekod dan menyimpan semua minit mesyuarat pengarah dan ahli pemegang saham serta semua resolusi yang diluluskan oleh pengarah dan pemegang saham. Subjek berikut biasanya terdapat dalam Buku Minit: • Mesyuarat Ahli Lembaga Pengarah Pertama • Resolusi Ahli Lembaga Pengarah untuk membuka akaun bank • Dokumen mensyuarat am tahunan • Dokumen mesyuarat am tahunan tambahan • Resolusi Ahli Lembaga Pengarah untuk membeli hartanah / aset • Resolusi Ahli Lembaga Pengarah untuk memohon atau menerima kemudahan perbankan • Resolusi Ahli Lembaga Pengarah untuk menetapkan tahun kewangan berakhir. Kami, sebagai setiausaha syarikat anda, akan memastikan semua rekod dikemas kini dan mendaftarkan sebarang perubahan yang dibuat oleh syarikat.

Hire Purchase Definition :  Hire purchase is a form of finance. Essentially you have bought the item and used a loan (from the finance company) to pay for it.   Accounting for Hire Purchase : For accounting point of view both hire purchase and  instalment payment system are same. Before accounting, we should know following things :- a) Cash price is that price which will be paid if any asset is purchased on cash without installment b) Hire price = Cash price + Interest for risk of giving asset on instalment c) Down payment = Payment at the beginning of deal of hire purchase   Benefits of Hire Purchase: Kind to your cash flow Access High – Spec Assets Lower Interest Than Other Funding Options It is possible to claim capital allowance against taxes

法定登记簿和记录 法定登记簿可以保存在注册公司秘书办事处或董事批准的任何其他地方。通常情况下，法定登记簿根据第14条或第46(3)条的规定保存在注册公司秘书办事处，以便于公司秘书不时地维护和更新公司的信息。 “登记簿”包括任何登记簿或其他信息记录以及任何账目或会计记录，无论如何编纂、记录或储存，还包括任何文件。 最常见的法定登记簿有：配股登记簿、成员登记簿、董事登记簿、经理登记簿、秘书登记簿、大股东登记簿、转让登记簿、董事持股登记簿、抵押登记簿和会议记录簿。 登记簿 登记簿是由以下细节和信息组成的一本书。 董事登记簿 经理的登记簿 公司秘书的登记簿 成员（股东）登记册 抵押登记簿 股份转让登记簿 持股登记册 帐簿 会议记录簿 会议记录本将保存所有的董事和股东会议记录，以及董事和股东通过的决议。 以下内容通常在会议记录本中找到： 第一次董事会会议 开设银行账户的董事会决议 年度会议文件 临时股东大会文件 董事会关于购买房产/汽车的决议 申请或接受银行贷款的董事会决议 董事会关于确定年终的决议   我们作为贵公司的公司秘书，将保持所有记录的更新，并登记公司的任何变化。