This legislation has been repealed. Do not cite it as law in force.
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Second Schedule SECOND SCHEDULESupplementary
[Sections 41 (1) and (2), 42 (1), 43 (4), 44 (1) and (2)] RETURNS BY TAKAFUL OPERATOR PART I DOCUMENTS TO BE LODGED YEARLY 1. (1) An operator, to comply with subsection (1) of section 41 shall lodge such statements of account and other statements as are mentioned in this paragraph.
(2) There shall be lodged for each accounting period-
(a) by an operator registered in respect of family solidarity business revenue accounts of the business of the operator, ad by an operator registered in respect of general busine revenue account in respeot of that business; ar y any operator a profit and loss account for the whole of the operator's business, together with separate balance-sheets, as at the end of that accounting period, for each class of takaful business in respect of which the operator is registered.
(3) There shall be lodged-
(a) by an operator registered in respect of family solidarity business, statements for each accounting period giving, as regards certificates belonging to that class of business, particulars-
(i) as to the issue of new certificates during the period;
(ii) as to the termination or reduction of the liability, or of the takaful contributions or certificates during the period, and transfers of certificates to or from the Register during the period; and
(iil) as to certificates in force at the end of the period;
[2nd Sch.l
(b) by an operator registered in respect of general business, statements for each accounting period giving as regards certificates belonging to that class of business particulars as to contributions and claims; and
(c) by an operator registered in respect of either class of usıness, a statement for each calendar year giving parti- to the assets held at the end of the vear of the takaful fund maintained for that class business.
(4) Regulations may modify subparagraph (3) (C) so that it requires statements of the assets of a takaful fund to be made for parts of a calendar year instead of the whole year.
(5) The statement required by subparagraph (3)
(c) shall be excepted from subsections (1) and (2) of section 44. 2. (1) With any accounts and balance-sheet lodged under para- graph 1 there shall be lodged a certificate of the auditor signed by him and stating whether in his opinion--
(a) the accounts and balance-sheet are in accordance with this Act;
(b) the balance-sheet truly represents the financial position of the operator; and
(c) the books of the operator have been properly kept and record correctly the affairs and transactions of the operator: Provided that where the audit does not extend to the business of the operator the certificate of the auditor shall, as regards paragraphs (b) and (c), be given subject to the appropriate limitation.
(2) The certificate of the auditor shall also state—
(a) that the operator has, during the relevant accounting period, complied with the provisions of subsection (2) (b) of section 4;
b) whether in the relevant accounting period any part of he assets of the takaful fund or funds maintained undei this Act has been applied in contravention of section 16, whether during section 17 complied with in relation to those assets and any assets falling within subsection (5) of section 17;
(c) as regards the documents evidencing the operator's title to any such assets whether he has inspected such of those documents as are held by or on behalf of the operator within Malaysia, and whether he has received satisfactory infonmation the whereabouts and custody of any others, specifying whether the operator is complying with the requirements of section 20;
(d) whether all necessary and proper apportionments have been made in preparing the accounts balance-sheet, and have been made in an equitable manner; and
(e) such other contravention of the Act as may be discovered in the course of the audit. DOCUI 3. (1) busine the ca
(2) which
(3) by b valu: their accu PI opei to t offik cert ane cer rel: ai
Akfa 316 -Aleto [2nd Sch.) PART II DOCUMENTS TO BE LODGED ON ACTUARIAL INVESTIGATION OF FAMILY SOLIDARITY BUSINESS 3. (1) An operator registered in respect of family business, in order to comply with subsection (1) of section 42 in toecase ny tarl nstigtion shall lodge such docu- ments as are mentioned in this paragraph.
(2) There shall be lodged an abstract of the actuary's report, which shall be signed by the actuary and shall include-
(a) a summary and valuation of the certificates as at the date of the investigation; and
(b) a valuation balance-sheet as at that date of the business to which the report relates.
(3) There shall be lodged a certificate by the actuary, signed by him, that he has satisfied himself as to the accuracy of the valuations made for the purposes of the investigation and as to their being made accordance with this Act, and as to the accuracy of the data on which they are based: Provided that, if the actuary is not a permanent officer of the operator, the certificate by the actuary shall, so far as it relates to the accuracy of the data on which the valuations are based, be given and signed by or on behalf of the operator's principal in Malaysia, and the actuary his part of the precautions taken by the actuary to ensure the accuracy of the data.
(4) There shall be lodged statements signed by the actuary analysing as at the date of the investigation the position as regards certificates and contributions of the business to which the report PART III LODGEMENT, FORM AND CONTENTS 4. (1) A document to be lodged by an operator shall be lodged by sending to the Director General five copies, of which (unless the document itself is required by this Schedule to be signed) one copy at least shall be signed by two of the operator's directors and by or on behalf of the operator's principal officer in Malaysia.
(2) The persons signing any balance-sheet shall certify that in their belief the assets set forth in the balance-sheet are fully of the value stated in the balance-sheet, less any investment reserve fund taken into account; and they shall also either certify that in the relevant accounting period no part of the assets of the takaful fund maintained under this Act has been dealt with in contravention of section 16, and during that period section has been complied with in relation to those assets and any assets falling within subsection (5) of section 17, or state the exceptions.
(3) The persons signing a balance-sheet in respect of family solidarity business shall certify that in the relevant accounting period the provisions of subsection (3) of section 65 with respect to deposits of balance of solidarity moneys with the Treasury have been complied with.
[2nd Sch.J 5. (1) Subjeat to subparagraph (2), a document shall be lodged within six months after the relevant date, or within such longer period as the Director General may allow (but not exceeding nine months from the relevant date); and for this purpose the relevant date is the date to which the document relates or, in the case ot an account or statement for an accounting period, the end of Provided that the Director General, upon being satisfied that the affairs of any operator are being conducted in a manner likely to be detrimental to public interest, the interests of the participants, the operator, may in any such case specify shorter than six months for the purposes of this sub-
2) Any such statement of the assets of a takaful fund as i equired by subparagraph (3) (c) of paragraph 1 shallbe lodrer within three months of the date to which the statement relates. 6. A document shall be in the National Language or English, and shall (as regards all five copies) be either printed or, with the permission of the Director General, produced by other mechanical means approved by him. 7. Where by this Schedule a document is required to be signed by or on behalf of the operator's principal officer, it•shall, if not signed by that officer, be signed by one of the operator's officers in Malaysia who is for the time being notified to the Director General as having authority for the purposes of this Schedule to sign in place of the principal officer. 8. (1) Subject to the following subparagraphs, a document shall and be pprearei in accoraaenain the pegscribons mculars, and be prepared in regulations for the way in which any valuation is to be made or in which any item is to be dealt with).
(2) The Director General may in any particular case permit such departure sudh denas under sudparagra ht i, it heis saited that the purpose of the document in question will nevertheless be sub- stantially fulfilled.
(3) Without prejudice to subparagraph (2), where an abstract is to be lodged of an actuary's report on an investigation made otherwise than to comply with subsection (1) of section 42, the abstract may conform with the regulations under subparagraph (1) subject to any modifications which the Director General may approve, having regard to the purpose of the actuary's investiga- tion and the form and contents of his report. DICETAK OLEH HAJI MOKHTAR SHAMSUDDIN, J.S.D., S.M.T., K.M.N., P.I.S., KETUA PENGARAH PERCETAKAN NEGARA, KUALA LUMPUR DENGAN PERINTAH PADA 31HB DISEMBER 1984 Harga: $3
Malay text (authoritative)
JADUAL KEDUA
[Seksyen 41 (1) dan (2); 42 (1), 43 (4), 44 (1) dan (2)] PENYATA OLEH PENGENDALI TAKAFUL BAHAGIAN I DOKUMEN YANG HENDAK DISERAHSIMPAN SETIAP TAHUN {2) Maka hendaklah. perakaunan- diserahsimpan bagi tiap-tiap tempoh
(a) oleh pengendali yang didaftarkan berkenaan dengan per- ,keluarga, akaun hasil engendali, dan oleh pengendaii yang didattarkan ber dengan perniagaan am berkenaan dengan perniagaan itu; dan sesuatu akaun hasil
[Jad. 21
(b) oleb mana-mana pengendali suatu akaun untung rugi bagi keseluruhan perniagaan pengendali, bersama-sama dengan kunci kira-kira yang berasingan, sepertı pada penutup tempoh perakaunan itu, bagi tiap-tiap jenis perniagaan takaful yang berkenaan dengannya pengendali itu didâftarkan.
(3) Maka hendaklah diserahsimpan—
(a) oleh pengendali yang didaftarkan berkenaan dengan per- niagaan perpaduan keluarga, pernyataan bagi tiap-tiap tempoh perakaunan yang memberi, berkenaan dengan sijil yang dipunyai oleh kelas perniagaan itu, butir-butir-
(i) mengenai pengeluaran sijil baru sepanjang tempoh
(ii) mengenai penamatan dan pengurangan liabiliti atau caruman atau sijil takaful sepanjang tempoh itu, dan pemindahan sijil kepada atau dari Daftar sepanjang tempoh itu; dan
(iii) mengenai sijil yang berkuatkuasa di akhir tempoh itu;
(b) oleh pengendali yang didaftarkan berkenaan dengan per- niagaan am, pernyataan bagi tiap-tiap tempoh perakaunan yang memberi, berkenaan dengan dipunyai oleh kelas perniagaan itu, butir-butir mengenai caruman dan tuntutan; dan
(c) oleh pengendali yang didaftarkan berkenaan dengan mana- kelas perniagaan pernyataan bagi tiap-tiap tahun kalendar yang memberi' butir-butir mengenai aset yang dipegang di akhir tahun itu sebagai aset kumpulan wang takaful yang disenggara bagi perniagaan kelas itu.
(4) Peraturan-peraturan boleh mengubahsuai subperenggan (3)
(c) supaya ianya memerlukan pernyataan aset kumpulan takaful itu dibuat bagi sebahagian daripada suatu tahun kalendar bukannya bagi keseluruhan tahun.
(5) Pernyataan yong dikehendaki oleh subperenggan (3) (c) hendaklah dikecualikan dari subseksyen (1) dan (2) seksyen 44. () Bersama-sama dengan ana-ava akaun dan kunci kira-ki ng diserahsimpan di bawah perenggan 1. maka hendaklah ( merayatakan sama jura pada yandapataydatangani olehnya dan menyatakan sama ada pada
(a) akaun dan kunci kira-kira itu adalah mengikut Akta ini;
(b) kunci kira-kira itu sebenarnya menggambarkan kedudukan kewangan pengendali: dan
(c) boyla dibu ku pengein dali elahs dksi pengendal elah dirdkod. dengan betul: engan syarat bahawa jika pengauditan itu tida leliputi keseluruhan perniagaan pengendali, Sill iuruaud itu hendaklah, berkenaan dengan perenggan (b) dan (c), diberi dengan tertakluk kepada pembatasan yang sesuai
MAra 516 LA Dadah Berbahayä Clangloah-Laugkah (Penogehar khal) [Jad. 21 Igi ja in
(2) Sijil juruaudit hendaklah juga menyatakan—
(a) bahawa pengendali telah, sepanjang tempoh perakauna ) sksyen 4atubi perunitukan-peruntukan subseksyen pengendali bagi apa-apa aset seperti itu sama ada dia telah memeriksa dokumen-dokumen itu seperti yang di- pegang oleh atau bagi pihak pengendali dalam Malaysia, dan sama ada dia telah menerima maklumat yang me- muaskan tentang tempat dan penyimpanan dokumen lain, menyatakan kehendak-kehendak seksyen 20;
(d) sama ada semua pengumpukan yang perlu dan wajar telah dibuat dalam menyediakan akaun dan kunci kira-kira, dan telah dibuat mengikut cara yang saksama; dan
(e) apa-apa pelanggaran lain terhadap Akta ini sebagaimana yang ditemui semasa menjalankan pengauditan. BAHAGIAN II DOKUMEN HENDAKLAH DISERAHSIMPAN SEMASA PENYIASATAN AKTUARI KE ATAS PERNIAGAAN PERPADUAN KELUARGA 3. (1) Pengendali yang didaftarkan berkenaan dengan perniagaan perpaduan keluarga hendaklah, supaya mematuhi subseksyen (1) seksyen 42 dalam hal sesuatu penyiasatan aktuari, menyerahsimpan apa-apa dokumen sebagaimana tersebut dalam perenggan ini.
(2) Maka hendaklan diserahsımpan suatu ringkasan dari laporan aktuari, yang hendaklah ditandatangani oleh aktuari dan hendak.
(a) suatu ringkasan dan penilaian sijil takaful seperti pada tarikh penyiasatan itu; dan
(b) suatu penilaian kunci kira-kira seperti pada tarikh per- niagaan yang dimaksudkan dengan laporan itu.
(3) Maka hendaklah diserahsimpan suatu sijil oleh aktuari, yang ditandatangani olehnya, bahawa dia berpuas hati tentang ketepatan penilaian yang dibuat bagi maksud penyiasatan itu dan tentang penilaian itu dibuat mengikut Akta ini, dan tentang ketepatan data atas mana penilaian itu didasarkan: Dengan syarat bahawa, jika aktuari itu bukan pegawai tetap bagi pengendali, sijil aktuari hendaklah, setakat mana berhubungar dengan ketepatan data atas mana penilaian itu didasarkan, diberi dan ditandafangani oleh atau bagi pihak pegawai utama pengendali
[Jad. 27 di Malaysia, dan aktuari hendaklah bagi pihak dirinya mengenai sıjil itu menyatakan langkah awasan yang diambil oleh aktuari untuk memastikan ketepatan data itu. 22222 BAHAGIAN III SERAHSIMPAN, BENTUK DAN ISI KANDUNGAN 4. (1) Suatu dokumen yang hendak diserahsimpan oleh pengendali hendakiah menghantar Pengarah lima salinan, yang mana (melainkan jika dokumen itu sendiri dikehendaki ini supaya ditandatangani) sekurang-kurangnya satu salinan hendaklah ditandatangani oleh dua orang daripada pengarah pengendali dan oleh atau bagi pihak pegawai utama pengendali di Malaysia.
(2) Orang-orang yang menandatangani apa-apa kunci kira-kira hendaklah memperakui bahawa mereka percaya aset yang di- nyatakan dalam kunci kira-kira adalah bernilai sepenuhnya seperti kunoi kira-kira, setelah ditolak sesuatu kumpulan wang pelaburan rezab yang diambil kira; dan mereka hendaklah juga sama memperakui bahawa dalam perakaunan yang relevan tiada bahagian dari aset kumpulan wang yang disenggara di bawah Akta ini telah disenggara dengan melanggari seksyen 16, dan sepanjang tempoh itu seksyen 17 telah dipatuhi berhubungan dengan aset-aset itu dan mana- mana aset yang termasuk dalam subseksyen (5) seksyen 17, atau menyatakan kecualian-kecualiannya.
(3) Orang-orangyang menandatangani suatu kunci kira-kira berkenaan dengan perniagaan perpaduan keluarga hendaklah mem- perakui bahawa peruntukan-peruntukan subseksyen tempoh perakaunan yang relevan
(3) seksyen berkenaan dengan baki deposit wang perpaduan dengan Perbendaharaan telah dipatubi. 5. (1) Tertakluk kepada subperenggan (2), suatu dokumen hendak- lah diserahsimpan dalam masa enam bulan selepas tarikh yang Ielevan, atau dalam tempoh yang lebih lama sebagaimana yang dibenarkan oleh Ketua Pengarah (tetapi tidak melebibi sembilan bulan dari tarikh yang relevan); dan bagi maksud ini tarikh yang relevan ialah tarikh yang dimaksudkan dengan dokumen atau, dalam hal suatu akaun atau pernyataan bagi tempoh perakaunan, pada akhir tempoh itu: Dengan syarat bahawa Ketua Pengarah, setelah berpuas hati bahawa hal-ehwal mana-mana pengendali dijalankan mengikut cara yang mungkin merosakkan kepentingan awam, kepentingan peserta, atau kepentingan pengendali, boleh dalam apa-apa jua hal seperti itu menetapkan suâtu tempoh yang kurang daripada enam bulan bagi maksud-maksud subpérenggan ini.
(2) sebag: 1 her 8.
Dadal Berbahaya CLangkals-Laugkal Vencgshan c as Jad. 21 Gras sahad ingg he akh heibuatan (mBgoa Kelmaigan atau bahasa aunan) sama ada dicetak atau, dengan kebenaran Ketua Pengarałt likemukakan dengan cara-cara mekanikal lain yang diluluskaı 7. Jika melalui Jadual ini suatu dokumen dikehendaki ditanda- tangani oleh bagi pihak pegawai utama pengendali, ia hendaklah, jika tidak ditandatangani oleh pegawai itu, ditanda- tadgani oleh salah seorang pegawai pengendali di Malaysia yang pada masa itu diberitahu kepada Ketua Pengarah sebagai mem- punyai kuasa bagi maksud-maksud Jadual ini untuk menanda- tangani sebagai mengganti pegawai utama. 8. (1) Tertakluk kepada subperenggan yang berikut, suatu doku- men hendaklah dalam borang yang ditetapkan dan mengandungi butir-butir yang ditetapkan, dan disediakan mengikut peraturan- (termasuk peraturan-peraturan mengenai cara mana penilaian itu hendak dibuat atau cara mana-mana butiran itu hendak disenggara).
(2) Ketua Pengarah boleh dalam sesuatu hal tertentu membenar- kan apa-apa penyimpangan sebagaimana yang difikirkannya patut dari apa-apa kehendäk peraturan-peraturan di bawan subperenggan
(1), jika dia berpuas hati bahawa tujuan dokumen yang berkenaan itu walau bagaimanapun akan dipenuhi keseluruhannya.
(3) Tanpa menyentuh subperenggan (2), jika suatu ringkasar mengenai laporan aktuari ke atas penyiasatan yang dibuat kena diserahsimpan selain daripada mematuhi subseksyen (1) ringkasan itu boleh mematuhi peraturan-peraturan di bawah subperenggan (1) dengan tertakluk kepada apa-apa ubahsuaian diluluskan oleh memandangkan tujuan penyiasatan aktuari itu dan bentuk serta isi kandungan laporannya
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
