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National Aluminium Products Company S.A.O.G. CONDENSED INTERIM FINANCIAL INFORMATION 30 June 2022National Aluminium Products Company S.A.O.G.Contents Pages # Interim statement of financial position
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Condensed interim financial information refers to the financial statements that provide an update on the financial position and performance of a company for a specific period, typically covering less than a full financial year. These are usually less detailed compared to annual financial statements.
Publicly traded companies and certain regulated entities are required to file condensed interim financial information, typically according to the regulations set by financial regulatory authorities like the SEC in the United States.
To fill out condensed interim financial information, companies need to follow the guidelines set by applicable accounting standards, prepare a balance sheet, income statement, statement of cash flows, and notes to the financial statements that reveal significant events and changes since the last reporting period.
The purpose of condensed interim financial information is to provide timely and relevant financial data to stakeholders, helping them to assess the company's financial performance and position throughout the year between full annual reports.
Condensed interim financial information typically includes a summarized balance sheet, income statement, statement of comprehensive income, statement of changes in equity, and a cash flow statement, as well as disclosures about significant events that occurred during the reporting period.
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