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Computation of Percentage Ratios
  • Overview
  • Objectives & Outline
  • Methodology
  • Participant Profile
  • Trainer
  • Overview
    PROGRAMME DETAILS

    DATE

    18 - 19 May 2022

    TIME

    9:00 AM – 1:00 PM

    VENUE

    Zoom

    Companies listed on the Main Market of Bursa Malaysia enter into transactions, be it related party transactions (RPT) or otherwise, on a regular basis. Accurate computation of percentage ratios is crucial in determining the listed companies’ obligations vis-à-vis Chapter 10 of the Listing Requirements.

    This two-day programme will re-visit basic concepts of consolidation of financial results. An introduction to the “Elimination Technique” will enable participants to approach computation of percentage ratios in a different and efficient manner.

    In addition, the discussion on computation of all 8 percentage ratios will be approached by using PowerPoint illustrations to enable easy understanding.

    LEARNING LEVEL

    foundation

    PROGRAMME FEE

    AICB MEMBER

    MYR

    2,000*

    / PAX

    NON-MEMBER

    MYR

    2,300*

    / PAX

    *Subject to 6% Service Tax

  • Objectives & Outline
    LEARNING OBJECTIVES
    By the end of this programme, participants will be able to:

    • Explain the importance of accuracy in computing percentage ratios
    • Explain and advise various thresholds and obligations of the listed company vis-à-vis Chapter 10 of Listing Requirements
    • Describe the basic concepts of consolidation and equity accounting of financial results and apply the same in computing percentage ratios
    • Apply the “Elimination Technique” in computing percentage ratios
    • Compute all eight (8) percentage ratios for different types/nature of transactions
    • Explain the rules of aggregation and apply the same in computing aggregate percentage ratios for multiple transactions
    • Identify and avoid common mistakes in computing percentage ratios with various case studies

    PROGRAMME OUTLINE

    Overview
    • Objectives of computing percentage ratios
    • Relevant thresholds and obligations

    Basic concepts of consolidation and equity accounting of financial results
    • Net profits
    • Total assets
    • Net assets

    Common Pitfalls
    • Market capitalisation ratio
    • Net profit ratio
    • Total asset ratio
    • Shares issued ratio
    • JV ratio

    Elimination Technique

    8 Ratios – Illustrated

    Aggregation Rule
    • Same party rule
    • Same asset rule
    • Contiguous land rule
    • Application of aggregation rule
    • Aggregation of non-RPT & RPT
    • Aggregation of RPT & RRPT

    Case Study
    • Acquisition of company by listed issuer
    • Acquisition of land by subsidiary of listed issuer
    • Acquisition of company by subsidiary of listed issuer
    • Multiple transactions & aggregation rule

  • Methodology

    Presentations and discussions with easy-to-understand illustrations using PowerPoint slides, coupled with selected real-life case studies to reinforce the understanding of the guiding principles behind the Listing Requirements.

    The trainer will also share his experiences from relevant cases that he has encountered in his capacity as a Bursa Officer and an advisor-in-practice.

  • Participant Profile

    Corporate finance personnel of investment banks with some knowledge and at least 1-year hands-on experience in the subject matter.

  • Trainer

    Chee Kai Mun

    Chee Kai Mun is the Director cum Principal Trainer of CKM Advisory Sdn Bhd, a company that focuses on providing specialised training relating to Bursa Malaysia’s Main and ACE Markets Listing Requirements (“Listing Requirements”).
    Prior to that, he was the Vice President, Listing Advisory & Development of Bursa Malaysia and instrumental in setting up, and subsequently spearheading their Listing Advisory division that provides guidance and advice to listed companies and their advisors in interpretation and application of the Listing Requirements.

    Chee had also been the Director, Compliance & Advisory of Tricor Corporate Services Sdn Bhd. He was responsible for providing advisory services in compliance with Listing Requirements to the firm’s corporate secretarial and share registrar teams, as well as to the firm’s clients who are listed on Bursa Malaysia.

    Mr. Chee has accumulated more than 25 years of experience in advisory work relating to Listing Requirements. He has extensive experience in this field from different perspectives namely, as a regulator with Bursa Malaysia, as a consultant and hands-on corporate finance experience with a company listed on Bursa Malaysia.


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