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This interim report covers the fund performance of the Horizons S&P 500® Index ETF, highlighting financials, risks, and investment strategies as of June 30, 2023.
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An interim report is a financial report that is issued periodically between annual reports, typically on a quarterly basis, providing stakeholders with updates on a company's financial performance and position.
Companies listed on stock exchanges and those that meet specific regulatory criteria are typically required to file interim reports.
To fill out an interim report, companies must compile financial statements, summarize key financial data, provide management discussion and analysis, and ensure compliance with applicable accounting standards and regulatory requirements.
The purpose of an interim report is to provide timely information to stakeholders about a company's financial health and operational performance, helping them make informed decisions between annual reporting periods.
An interim report must include financial statements (balance sheet, income statement, cash flow statement), management commentary, key performance indicators, and any material events or changes affecting the company.
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