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CONDENSED INTERIM FINANCIAL INFORMATION FOR THE NINE MONTHS ENDED 30 SEPTEMBER 2022Table of Contents Vision / Core Values04Company Information07Directors Review to the members on Unconsolidated Condensed
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How to fill out condensed interim financial information

01
Gather all necessary financial data for the interim period
02
Prepare a condensed balance sheet showing assets, liabilities, and equity as of the end of the interim period
03
Prepare a condensed income statement showing revenues, expenses, and net income for the interim period
04
Prepare a condensed statement of cash flows showing cash inflows and outflows for the interim period
05
Ensure that all financial information is accurately and clearly presented

Who needs condensed interim financial information?

01
Investors who are interested in a company's financial performance between annual reporting periods
02
Regulatory authorities who require companies to disclose financial information on a quarterly or semi-annual basis
03
Management who need interim financial information to make informed decisions and track performance
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Condensed interim financial information refers to the financial statements that provide a summary of an entity's financial position, performance, and cash flows for a specific interim period, typically less than a full year. They include condensed balance sheets, income statements, and cash flow statements.
Entities that are publicly traded and required to adhere to regulatory frameworks like IFRS or GAAP must file condensed interim financial information. This usually includes companies listed on stock exchanges and may extend to certain other entities based on jurisdictional requirements.
To fill out condensed interim financial information, entities must gather data from their accounting records for the interim period, prepare condensed financial statements adhering to the applicable financial reporting standards, and ensure all necessary disclosures are made. This typically involves summarizing financial information efficiently while maintaining compliance.
The purpose of condensed interim financial information is to provide timely and relevant financial data to stakeholders, including investors and regulators, allowing them to assess the entity's performance and financial health during periods between the annual financial statements.
Condensed interim financial information must include condensed balance sheets, income statements, cash flow statements, notes to the financial statements, and any relevant disclosures regarding significant events or changes that have occurred during the interim period.
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