External financial reporting definition

External financial reporting means the half yearly and annual financial statements, external audits/reviews, management discussion and analysis, and any management letters (including management responses).
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External financial reporting in this section means the annual financial statements, Management Discussion and Analysis, and the reports of the external auditor on the findings of their external audits/reviews.
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External financial reporting in this section means the quarterly, half-yearly and annual financial statements, external audits, and the content of press or other releases and presentations given in respect of any quarterly financial report.
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More Definitions of External financial reporting

External financial reporting means the half-yearly and annual financial statements, and financial information included in the Sustainable Development Report, external audits/reviews, management discussion and analysis, and any management letters (including management responses).
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Related to External financial reporting

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

  • Financial Report means the annual financial report prepared under Chapter 2M of the Corporations Act for the Company and its controlled entities;

  • International Financial Reporting Standards means the International Financial Reporting Standards issued by the International Accounting Standards Committee, and as adopted by the Canadian Institute of Chartered Accountants, as amended from time to time;

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.