Illustrative Financial Statements 2021

MZ Singapore Limited is a company incorporated in Singapore with its shares listed on the Main Board of the Singapore Exchange (“SGX”) and prepares its financial statements using Singapore Financial Reporting Standards (International) (including its Interpretations) (“SFRS(I)s”).

We have included illustrative disclosure examples for references in the appendices for COVID-19 and for the amendments which are effective for annual periods beginning on or after 1 January 2021, where applicable.

The SFRS(I)s are mandatorily applicable to the preparation and presentation of general purpose financial statements by the following entities:

• Singapore-incorporated companies which have its debt or equity instruments traded in a public market in Singapore;
• Singapore-incorporated companies which is in the process of issuing its debt or equity instruments for trading in a public market in Singapore;
• Foreign-incorporated companies and business trusts that are listed in the Singapore Exchange and were reporting under the Singapore Financial Reporting Standards (“SFRSs”); and
• Business trusts that are constituted in Singapore and whose units are offered to the public, and must be registered by Monetary Authority of Singapore.

The names of people and entities included in this publication are fictitious. Any resemblance to a person or entity is purely coincidental.

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The document is available for download below.