Financial Services Act 2013 s 63
For the purposes of this Division— “accounting records” has the same meaning assigned to it in subsection 4(1) of the Companies Act 1965; “approved accounting standards” has the same meaning assigned to it in section 2 of the Financial Reporting Act 1997 [Act 558]; “financial statements” has the same meaning as set out in the approved accounting standards issued or approved by the Malaysian Accounting Standards Board under the Financial Reporting Act 1997.
Tafsiran
Bagi maksud Penggal ini— “penyata kewangan” mempunyai pengertian yang sama sebagaimana yang dinyatakan dalam piawaian perakaunan yang diluluskan yang dikeluarkan atau diluluskan oleh Lembaga Piawaian Perakaunan Malaysia di bawah Akta Pelaporan Kewangan 1997; “piawaian perakaunan yang diluluskan” mempunyai pengertian yang sama yang diberikan kepadanya dalam seksyen 2 Akta Pelaporan Kewangan 1997 [Akta 558]; “rekod perakaunan” mempunyai pengertian yang sama yang diberikan kepadanya dalam subseksyen 4(1) Akta Syarikat 1965.
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).