IAS-34 – Interim Financial Reporting :

The standard defines the minimum content of an interim financial report as a condensed balance sheet, condensed income statement, condensed cash flow statement, condensed statement showing changes in equity, and selected explanatory notes. Interim financial statements, complete or condensed, must cover the following periods:

(i) a balance sheet at the end of the current interim period, and comparative as of the end of the most recent full financial year;

(ii) income statements for the current interim period and cumulative for the current financial year to date, with comparative statements for the comparable interim periods of the immediately preceding financial year;

(iii) a statement of changes in equity cumulatively for the current financial year to date and comparative for the same year-to-date period of the prior year; and

(iv) a cash flow statement cumulatively for the current financial year to date and comparative for the same year-to-date period of the prior financial year.

Enterprises are required to apply the same accounting policies in their interim financial reports as in their latest annual financial statements