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This interim management report details the performance and financial highlights of the Horizons Marijuana Life Sciences Index ETF (HMMJ) as of June 30, 2023. The report includes information on fund performance, risk factors, management discussion, and a summary of the investment portfolio. It also outlines the ETF\'s investment strategy based on the North American Marijuana Index and presents financial statements, including income and cash flows, as well as a discussion on risks, management...
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An interim report is a financial document that provides a summary of a company's performance during a specific period, usually within a fiscal year, before the full annual report is completed.
Publicly traded companies and certain other organizations are required to file interim reports, typically based on regulations set by financial authorities or stock exchanges.
To fill out an interim report, companies need to aggregate financial data for the interim period, including income statements, balance sheets, and cash flow statements, and follow applicable accounting standards and regulatory requirements.
The purpose of an interim report is to provide stakeholders with timely information regarding the company's financial performance and position, helping them make informed decisions before the full annual report is available.
An interim report must include financial statements, management discussion and analysis, and updates on financial performance, business risks, and any significant changes affecting the company.
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