Yes. A subsidiary may apply MPERS even if its parent prepares financial statements under MFRS, provided that the subsidiary continues to meet the definition of a private entity under MPERS Section 1, paragraph 1.2.

The fact that the parent uses MFRS does not, by itself, prevent the subsidiary from applying MPERS.

However, if the parent is an entity required to prepare or lodge financial statements under laws administered by the Securities Commission Malaysia (SC) or Bank Negara Malaysia (BNM), the subsidiary would not satisfy the definition of a private entity and therefore could not apply MPERS.

The key consideration is not simply whether the parent uses MFRS. The subsidiary must assess the regulatory reporting obligations of the parent and the relevant group structure before determining whether it qualifies to apply MPERS.

如果母公司采用 MFRS，子公司能否采用 MPERS？

可以。即使母公司根据 MFRS 编制财务报表，子公司仍然可以采用 MPERS，前提是该子公司继续符合 MPERS 第 1 节第 1.2 段对私营实体的定义。

母公司采用 MFRS 这一事实本身，并不会禁止子公司采用 MPERS。

不过，如果母公司是根据由**马来西亚证券委员会（SC）或马来西亚国家银行（BNM）**管理的法律，必须编制或呈交财务报表的实体，那么该子公司就不符合私营实体的定义，因此不能采用 MPERS。

关键并不只是看母公司采用哪一套会计准则。子公司必须进一步评估母公司的监管报告义务及相关集团架构，才能确定自己是否符合采用 MPERS 的资格。