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ANNUAL REPORT 2022/23CONTENTS List of abbreviations ................................................................................................................................ 3Section 1 General
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How to fill out condensed consolidated - interim
How to fill out condensed consolidated - interim
01
Gather all relevant financial data for the interim period
02
Prepare the condensed financial statements by summarizing the key financial information
03
Ensure consistency and accuracy in the presentation of the condensed consolidated interim financials
04
Review and verify the information for compliance with accounting standards and regulations
05
Include any necessary disclosures or footnotes to provide additional context to the condensed consolidated interim financial statements
Who needs condensed consolidated - interim?
01
Shareholders and investors who want a brief overview of the company's financial performance during a specific period
02
Managers and executives who need to make strategic decisions based on the company's financial status
03
Regulatory bodies and auditors who require financial reports for compliance and oversight purposes
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What is condensed consolidated - interim?
Condensed consolidated interim financial statements are summarized financial reports that present the consolidated results of a group of companies for a specific interim period, typically shorter than a fiscal year, without providing all the detailed disclosures required in annual financial statements.
Who is required to file condensed consolidated - interim?
Publicly traded companies and certain regulated entities typically required by accounting standards (such as IFRS or GAAP) must file condensed consolidated interim financial statements to provide timely updates on their financial performance to investors and regulators.
How to fill out condensed consolidated - interim?
To fill out condensed consolidated interim financial statements, gather financial data for all subsidiaries, aggregate the results, eliminate intercompany transactions, and format the information according to the applicable accounting standards. Ensure to include key financial statements like the condensed statement of financial position, condensed statement of profit or loss, and selected explanatory notes.
What is the purpose of condensed consolidated - interim?
The purpose of condensed consolidated interim financial statements is to provide stakeholders with an overview of the group's financial position and performance over an interim period, allowing for timely insights into financial health, operational performance, and any significant changes that may affect future periods.
What information must be reported on condensed consolidated - interim?
Information reported on condensed consolidated interim financial statements typically includes the condensed consolidated statement of financial position, condensed consolidated statement of profit or loss, condensed consolidated statement of comprehensive income, condensed consolidated cash flow statement, and selected notes that provide additional context and insights.
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