| GP | Date | Guideline Details | Link |
|---|---|---|---|
| GP29 | 01-01-2019 | Guidelines for the Implementation of Co-operative Deposit Accounts | |
| GP28 | 01-07-2015 | Shariah Governance Guidelines | |
| GP27 | 03-11-2025 | Co-operative Governance Guidelines | |
| 08-04-2015 | [REVOKED] Co-operative Governance Guidelines | ||
| GP26 | 01-09-2024 |
Guidelines for Approved Auditors under Section 61 of the Co-operative Societies Act 1993 |
|
| 14-11-2017 | [REVOKED] Guidelines for Approved Auditors under Subsection 61(1) of the Co-operative Societies Act 1993 (Amendment) 2017 | ||
| 29-09-2016 | [REVOKED] Guidelines for Approved Auditors under Subsection 61(1) of the Co-operative Societies Act 1993 (Amendment) 2016 | ||
| 25-04-2014 | [REVOKED] Guidelines for Approved Auditors under Subsection 61(1) of the Co-operative Societies Act 1993 | ||
| GP25 | 14-02-2013 | [REVOKED] Guidelines on Islamic Pawnbroking Activity (Ar-Rahnu) | |
| GP24 | 04-12-2012 | Guidelines on Investment in Immovable Property | |
| GP23 | 20-12-2020 | Guidelines on Co-operative Financial Statement Reporting (Amendment) 2020 | |
| Introduction to GP23 (Amendment) 2020 | |||
| Guidelines on Co-operative Financial Statement Reporting | |||
|
Co-operative Financial Statement Guide 2023 |
|||
| GP22 | 18-10-2012 | Guidelines for Honorarium Payment Applications to Co-operative Board Members | |
| GP21 | 07-05-2012 | Guidelines on Co-operative Liquidation | |
| GP20A | 04-06-2021 | Guidelines on the Establishment and Operation of Federations | |
| GP20 | 30-11-2011 | Guidelines on Credit Co-operative Federations | |
| GP19 | 24-10-2011 | Guidelines on the Central Liquidity Fund (CLF) | |
| - Appendix 1: Contribution Application | |||
| - Appendix 2: CLF Contribution Calculation Steps | |||
| - Appendix 3: Application for Excess Contribution Withdrawal | |||
| - Appendix 4: Financing Application | |||
| GP18 | 01-09-2011 | Guidelines for Opening Co-operative Branches or Subsidiaries | |
| GP18-01 | Guidelines on Forming, Owning, Acquiring or Establishing Subsidiaries | ||
| GP18-02 | Guidelines on Co-operative Investment of Funds under Section 54 of the Co-operative Societies Act 1993 | ||
| GP17 | 01-09-2011 | Guidelines on Forming, Owning, Acquiring or Establishing Subsidiaries | |
| GP17-01 | Guidelines for Managing Regional or Area General Meetings During the COVID-19 Pandemic | ||
| GP17-02 | Contoh Format Kertas Kerja Permohonan Bagi Menubuhkan Subsidiari | ||
| GP17-03 | Contoh Format Kertas Kerja Permohonan Bagi Membentuk, Mempunyai dan Memperoleh Subsidiari | ||
| GP17-04 | Contoh Format Penyata Harta-Harta Mudah Tunai | ||
| GP16 | 01-07-2011 | Guidelines on Co-operative Investment of Funds under Section 54 of the Co-operative Societies Act 1993 | |
| GP16-01 | Format Surat Permohonan Kelulusan Pelaburan | ||
| GP16-02 | Format Kertas Kerja Permohonan Pelaburan | ||
| GP16-03 | Format Penyata Harta-Harta Mudah Tunai | ||
| GP16-04 | Format Laporan Prestasi Pelaburan Koperasi Di Bawah Seksyen 54 Akta Koperasi 1993 | ||
| GP15 | 01-09-2011 | Guidelines on Microfinancing Schemes by Co-operatives | |
| GP15-01 | Proses Aliran Skim Pembiayaan Mikro | ||
| GP15-02 | Kaedah Pengiraan Kadar Asas Pembiayaan Koperasi (BFCR) | ||
| GP15-03 | Format Laporan Suku Tahun Aktiviti Pembiayaan Mikro | ||
| GP14B | 04-06-2021 | Guidelines for Managing Regional or Area General Meetings During the COVID-19 Pandemic | |
| GP14A | 01-07-2015 | [REVOKED]Guidelines on the Application of Section 37 of the Co-operative Societies Act 1993 on Delegate General Meetings | |
| GP14 | 01-01-2011 | Ministerial Directive by the Minister of Entrepreneur Development and Co-operatives No. 1 Year 2021 | |
| Standard Procedures for Holding Co-operative Annual General Meetings During the COVID-19 Pandemic | |||
| GP14 | Guidelines for Annual General Meetings of Co-operatives | ||
| GP14-01 | Proses Pencalonan Anggota Lembaga Koperasi | ||
| GP14-02 | Etika Mesyuarat Agung | ||
| GP13 | 24-11-2010 | Guidelines on the Ethics of Candidates for Co-operative Board Membership | |
| GP12 | 15-09-2022 | Guidelines on Co-operative Registration | |
| - Part B Action 1 – Procedure for Registration Application | |||
| - Schedule – Action Steps for Part B, Action 1 | |||
| - Appendix A – Sample MAP Minutes | |||
| - Appendix B – Details of By-laws | |||
| - Appendix C – First Schedule | |||
| - Appendix D – Final Page of By-laws | |||
| - Appendix E – Registration Fee Form | |||
| GP12 | 24-12-2021 | [REVOKED] Guidelines on Pre-Registration of Co-operatives (Amendment) 2021 | |
| GP10 | 05-05-2010 | Guidelines on Special Investment Schemes | |
| GP09 | 05-05-2010 | ||
| GP08 | 09-02-2010 | Guidelines on Accounting for Grants/Assistance | |
| GP07B | 01-07-2015 | Guidelines on the Granting of Ibra' (Rebates) for Islamic Financing Based on Sale Contracts | |
| GP07A | 24-12-2012 | Guidelines on Prudent Financing Practices | |
| GP07A-01 | Surat Pekeliling Pemakaian GP 07A | ||
| GP07A-02 | Format Borang Permohonan Pembiayaan GP 07A (format .xls) | ||
| GP07A-03 | 'Debt Service Ratio' (DSR) Bulanan (format .xls) | ||
| GP07 | 16-11-2009 | Guidelines on Islamic Financing by Co-operatives | |
| GP06 | 16-11-2009 | Guidelines on Credit Facilities by Co-operatives | |
| GP05 | 15-07-2022 | - Guidelines for Mandatory Education and Training Modules for Co-operative Board Members and Internal Audit Committee Members | |
| - Mandatory Module Attendance Appendix | |||
| 15-06-2012 | [REVOKED] Guidelines Requiring Co-operative Board Members and Internal Audit Committee Members to Attend Courses (Amendment) 2012 | ||
| 06-03-2009 | [REVOKED] Guidelines Requiring Co-operative Board Members and Internal Audit Committee Members to Attend Courses | ||
| GP04 | 01-09-2024 | Guidelines on Appointment, Roles and Responsibilities of the Internal Audit Committee | |
| 06-03-2009 | [REVOKED] Guidelines on the Appointment and Functions of the Internal Audit Committee | ||
| GP03 | 01-09-2024 | Guidelines on Verification of Eligibility and Suitability Criteria for Appointment or Reappointment as Co-operative Board Members | |
| -Document Checklist for Candidate Application to Co-operatives | |||
| GP03 | 28-12-2012 | [REVOKED] Guidelines for the Appointment or Reappointment of Co-operative Board Members (Amendment) 2012 | |
| GP03-01 | Surat Pekeliling Pemakaian GP 03 | ||
| GP03-02 | Senarai Semakan Dokumen Untuk Dilampirkan | ||
| GP03-03 | Borang SKM/BP: Maklumat Peribadi Calon ALK | ||
| GP03-04 | Borang SKM/TAP/KEW: Tapisan Kewangan Calon ALK | ||
| GP03-05 | Borang SKM/ALK: Senarai Terkini Anggota Lembaga Koperasi | ||
| GP03-06 | Borang SKM/AK: Surat Permohonan & Akuan Penerimaan Permohonan | ||
| GP03 | 24-12-2008 | [REVOKED]Guidelines for the Appointment or Reappointment of Co-operative Board Members | |
| GP03-01 | Borang SKM/BP: Maklumat Peribadi Calon ALK | ||
| GP03-02 | Borang SKM/TAP/KEW: Tapisan Kewangan Calon ALK | ||
| GP03-03 | Borang SKM/ALK: Senarai Terkini Anggota Lembaga Koperasi | ||
| GP03-04 | Borang SKM/AK: Surat Permohonan & Akuan Penerimaan Permohonan | ||
| GP02 | 18-10-2012 | Guidelines for Dividend Payment Applications by Co-operatives (Amendment) 2012 | |
| 11-11-2008 | [REVOKED] Guidelines on Dividend Payments under Paragraph 57(5)(b) of the Co-operative Societies Act 1993 | ||
| GP01 | 01-01-2019 | Guidelines on Statutory Reserve Funds under Subsection 57(1A) and Paragraph 57(1)(b) of the Co-operative Societies Act 1993 |
Contact Us
Menara Suruhanjaya Koperasi Malaysia
Changkat Semantan, Off Jalan Semantan,
Bukit Damansara,
50490 Kuala Lumpur, Malaysia.
Tel : 03-2083-4000
Fax : 09-2083-4100
Bukit Damansara,
50490 Kuala Lumpur, Malaysia.
Tel : 03-2083-4000 Fax : 09-2083-4100
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