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Bahrain Telecommunications Company BSC CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 31 March 2013Bahrain Telecommunications Company CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS for the
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Condensed consolidated interim financial statements are financial reports that present a company's financial position and performance for a specific period, usually less than one year, and provide a summary of the consolidated results of multiple entities under common control.
Publicly traded companies, as well as some private companies that prepare financial statements according to international accounting standards or generally accepted accounting principles, are required to file condensed consolidated interim financial statements.
To fill out condensed consolidated interim financial statements, companies should aggregate the financial data of all consolidated entities, ensure compliance with applicable accounting standards, and present key elements such as income statement, balance sheet, and cash flow statement appropriately.
The purpose of condensed consolidated interim financial statements is to provide stakeholders with timely and relevant financial information about a company's performance and financial position during interim periods, thus aiding in decision-making.
Condensed consolidated interim financial statements typically must report condensed versions of the income statement, balance sheet, cash flow statement, and accompanying notes that disclose significant accounting policies and events affecting the financials.
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