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Confidential Draft subject to CBO approvalCONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS CONDENSED INTERIM FINANCIAL STATEMENTS FORAS THE ENDED DECEMBER 2022 AT YEAR AND FOR THE31 THREE MONTHS PERIOD
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Condensed interim consolidated financial statements are financial reports that provide a summary of the consolidated financial position and performance of a company and its subsidiaries for a specific period, typically less than a full fiscal year.
Public companies, as well as some private companies that meet certain criteria for financial reporting, are required to file condensed interim consolidated financial statements.
To fill out condensed interim consolidated financial statements, a company must aggregate the financial data of its subsidiaries, consolidate the accounts, and summarize results for the interim period following applicable accounting standards.
The purpose of condensed interim consolidated financial statements is to provide stakeholders with timely financial information that reflects the company's performance and position in a shorter reporting period.
Condensed interim consolidated financial statements must report total revenues, expenses, net income, total assets, total liabilities, and equity, along with notes to the accounts providing explanations of significant items.
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