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CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS for the three and six months ended June 30, 2021ImagineCONDENSED INTERIM CONSOLIDATED BALANCE SHEETS Unaudited (in thousands of U.S. dollars)ASSETS

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How to fill out condensed interim consolidated financial

01

Gather all financial statements for the reporting period.

02

Ensure all subsidiary financial statements are included.

03

Prepare a consolidated balance sheet by combining all assets, liabilities, and equity.

04

Create a consolidated income statement by summing revenues and expenses.

05

Adjust for inter-company transactions to avoid double counting.

06

Prepare a consolidated cash flow statement to reflect total cash inflows and outflows.

07

Review notes to the financial statements for completeness and clarity.

08

Ensure compliance with relevant accounting standards (e.g., IFRS, GAAP).

09

Obtain necessary approvals from management or board as required.

Who needs condensed interim consolidated financial?

01

Publicly traded companies for regulatory compliance.

02

Investors seeking insights into a company's financial health.

03

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Company management for internal decision-making.

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What is condensed interim consolidated financial?

Condensed interim consolidated financial statements are financial reports that present a company's consolidated financial position, results of operations, and cash flows for a specific interim period, typically less than a year, without providing all the disclosures required in annual financial statements.

Who is required to file condensed interim consolidated financial?

Publicly traded companies and other entities that are subject to regulatory requirements, such as those governed by accounting standards like IAS 34 or the SEC, are required to file condensed interim consolidated financial statements.

How to fill out condensed interim consolidated financial?

To fill out condensed interim consolidated financial statements, companies must aggregate the financial information from all subsidiaries, adjust for intercompany transactions, and include relevant disclosures per the applicable accounting standards.

What is the purpose of condensed interim consolidated financial?

The purpose of condensed interim consolidated financial statements is to provide stakeholders, including investors and regulators, with timely information about a company's financial performance and position during an interim reporting period, enabling informed decision-making.

What information must be reported on condensed interim consolidated financial?

Condensed interim consolidated financial statements must report key financial information such as the consolidated balance sheet, income statement, cash flow statement, and selected notes that give context to the financial data.

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