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This document comprises the condensed consolidated interim financial statements and the consolidated interim directors report of Naturgy Energy Group, S.A. for the sixmonth period ended 30 June 2023,
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How to fill out report on limited review

01
Gather all relevant financial data for the period under review.
02
Ensure that all necessary documents, such as balance sheets, income statements, and cash flow statements, are prepared.
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Review accounting policies and ensure they are consistently applied.
04
Identify any significant changes in accounting estimates and disclose them.
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Summarize key financial metrics and ratios that are relevant to the report.
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Conduct preliminary analytical procedures to identify any unusual trends.
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Document your findings and any adjustments made during the review.
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A report on limited review is a type of financial review that provides a moderate level of assurance on an organization's financial statements, typically conducted by an external auditor. It involves analytical procedures and inquiries but does not include a full audit.
Companies that are listed on stock exchanges, as well as certain other entities defined by regulatory bodies, are typically required to file a report on limited review as part of their financial reporting obligations.
To fill out a report on limited review, an auditor should prepare a review report that includes an introductory paragraph, a description of the responsibilities of management and the auditor, the procedures performed, and a conclusion, clearly stating whether anything has come to their attention that causes them to believe the financial statements are not free from material misstatement.
The purpose of a report on limited review is to provide stakeholders with a degree of confidence regarding the accuracy and fairness of financial statements, thereby aiding in their decision-making processes.
The report on limited review must include the entity's financial statements, the basis for the review, any significant findings or issues encountered, and the auditor's conclusion about the financial statements' compliance with applicable financial reporting standards.
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