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EY Building a better working worldNITISLAMIC INCOME FUNDFINANCIAL STATEMENTS FOR THE HALF YEAR ENDED 31 DECEMBER 2O2OEY Ford RhodesChartered Accountants Progressive Plaza Beaumont Road. O Box 15541,
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Gather all necessary financial information such as income statement, balance sheet, and cash flow statement for the period being reported.
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Summarize the financial data into condensed format, focusing on key figures and taking out unnecessary details.
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Who needs condensed interim financial statements?

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Business owners looking to track the financial performance of their company between annual reports.
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Investors and stakeholders interested in monitoring the financial health of a company on a more frequent basis.
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Creditors and lenders evaluating the creditworthiness of a company before providing financing.
04
Regulatory bodies requiring timely financial reporting for compliance purposes.
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Condensed interim financial statements are abbreviated financial statements that provide a summary of a company's financial performance and financial position for a specific period, usually a quarter or a half-year.
Publicly traded companies are typically required to file condensed interim financial statements with the relevant regulatory bodies.
Condensed interim financial statements are typically prepared by summarizing the key information from the full financial statements, including the balance sheet, income statement, and cash flow statement.
The purpose of condensed interim financial statements is to provide investors and stakeholders with an update on the company's financial performance and financial position between annual reporting periods.
Condensed interim financial statements typically include information on revenue, expenses, profits, assets, liabilities, and cash flows for the reporting period.
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