Illustrative Financial Statements 2022

This publication provides a set of sample financial statements of a fictitious group of companies, MZ Singapore Limited and its subsidiaries, for the financial year ending 31 December 2022.

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”).

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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Illustrative Financial Statements for the Financial Year ended 31 December 2022

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