Interim Financial Reporting definition

Interim Financial Reporting. My responsibility is to express a conclusion on this interim financial information based on my review. I conducted my review in accordance with Thai Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity.” A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Thai Standards on Auditing and consequently does not enable me to obtain assurance that I would become aware of all significant matters that might be identified in an audit. Accordingly, I do not express an audit opinion.

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Interim Financial Reporting. My responsibility is to express a conclusion on this interim financial information based on my review. I conducted my review in accordance with auditing standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity.” A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable me to obtain assurance that I would become aware of all significant matters that might be identified in an audit. Accordingly, I do not express an audit opinion.

Interim Financial Reporting. My responsibility is to express a conclusion on this interim financial information based on my review.

Examples of Interim Financial Reporting in a sentence

• The accounting policies followed in the preparation of the Consolidated Interim Financial Statements conform to International Accounting Standards (“IAS”) 34, Interim Financial Reporting.

• The unaudited interim financial statements have been prepared in accordance with MFRS 134: Interim Financial Reporting issued by the Malaysian Accounting Standards Board (“MASB”) and Chapter 9, Part K of the Listing Requirements of Bursa Malaysia Securities Berhad.

• These condensed consolidated interim financial statements have been prepared using accounting policies consistent with International Financial Reporting Standards ("IFRS"), and in accordance with International Accounting Standards ("IAS") 34, Interim Financial Reporting, as issued by the International Accounting Standards Board ("IASB").

• The Interim Financial Statements have been prepared in accordance with International Accounting Standard 34 "Interim Financial Reporting".

• The financial statements have been prepared in accordance with International Accounting Standard 34 (Interim Financial Reporting) issued by the International Accounting Standards Board (‘IASB’) and adopted by the EU (‘IAS 34’), the Disclosure and Transparency Rules (‘DTR’s’) of the UK’s Financial Conduct Authority (‘FCA’) and applicable Guernsey law.

• The Unaudited Consolidated Interim Financial Statements have not been audited and have been reviewed by KPMG, Certified Public Accountants, Hong Kong, and are prepared in accordance with HKAS 34 Interim Financial Reporting, and have been included elsewhere in this Offering Circular.

• Finally, this Statement amends APB Opinion No. 28, "Interim Financial Reporting", to require disclosure about those effects in interim financial information.

• The Interim Report gives a true and fair view of the consolidated financial position, financial performance, and cash flows of the Company and its consolidated subsidiaries in all material respects in accordance with the International Accounting Standards (IAS) 34, Interim Financial Reporting.

• NOTE 2 – BASIS OF PREPARATION OF HALF-YEAR REPORT This condensed consolidated interim financial report for the half-year reporting period ended June 30, 2018 has been prepared in accordance with Accounting Standard IAS 34 Interim Financial Reporting.

• The interim financial statements for the six-month period ended June 30, 2023 have been prepared in accordance with International Accounting Standard (IAS 34) "Interim Financial Reporting".

More Definitions of Interim Financial Reporting

Interim Financial Reporting. (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants. Hui Xian Asset Management Limited, as manager of Hui Xian REIT, is responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Hong Kong Institute of Certified Public Accountants. A review of these condensed consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the condensed consolidated financial statements are not prepared, in all material respects, in accordance with HKAS 34. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 3 August 2020 FOR THE SIX MONTHS ENDED 30 JUNE 2020 2020 2019 NOTES RMB million (unaudited) RMB million (unaudited) Revenue 5 1,203 1,598 Other income 6 105 116 Decrease in fair value of investment properties (2,101) (9) Inventories consumed (7) (21) Staff costs (62) (78) Depreciation (180) (178) Other operating expenses 7 (371) (443) Finance costs 8 (162) (152) Exchange loss (215) (59) Manager’s fees 9 (68) (72) Real estate investment trust expenses 10 (5) (6) (Loss) profit before taxation and transactions with unitholders Income tax credit (expense) 11 (1,863) 243 696 (270) (Loss) profit for the period, before transactions with unitholders (1,620) 426 Distribution to unitholders (126) (725) Loss for the period after transactions with unitholders (1,746) (299) Total comprehensive expense for the period (1,746) ...

Interim Financial Reporting issued by the Hong Kong Institute of Certified Public Accountants and Appendix 16 of the Rules Governing the Listing of Securities (the “Listing Rules”) on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”).

Interim Financial Reporting. (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants. ▇▇▇ ▇▇▇▇ Asset Management Limited, as manager of ▇▇▇ ▇▇▇▇ ▇▇▇▇, is responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS

Interim Financial Reporting and the relevant disclosure requirements set out in Appendix C of the REIT Code issued by the SFC.

Interim Financial Reporting. My responsibility is to express a conclusion on this interim financial information based on my review. scopE of REvIEw I conducted my review in accordance with Thai Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity.” A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Thai Standards on Auditing and consequently does not enable me to obtain assurance that I would become aware of all significant matters that might be identified in an audit. Accordingly, I do not express an audit opinion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand November 13, 2019 (Mr. ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇) Certified Public Accountant Registration No. 6699 "uNAudIted" "RevIewed" нARN eNgINeeRINg soLutIoNs pubLIc compANY LImIted ANd Its subsIdIARY stAtemeNt of fINANcIAL posItIoN As At septembeR 30, 2019 Consolidated financial statements Baht Separate financial statements As at September As at September As at December 30, 2019 30, 2019 31, 2018 CURRENT ASSETS Cash and cash equivalents 79,128,906 78,250,089 29,310,563 Temporary investments 5 124,103,579 124,103,579 167,434,994 Trade and other receivables 6 284,414,483 284,414,483 284,531,945 Current portion of finance lease receivables 7 9,460,011 9,460,011 11,793,435 Unbilled receivables 9,247,876 9,247,876 11,421,369 Inventories 8 301,635,171 301,635,171 304,439,304 Other current assets 305,560 305,560 478,604 TOTAL CURRENT ASSETS 808,295,586 807,416,769 809,410,214 NON-CURRENT ASSETS General investment 241,845 241,845 241,845 Long-term finance lease receivables 7 15,426,259 15,426,259 21,128,666 Investment in subsidiary 9 - 1,057,444 - Investment property 10 230,434,029 230,434,029 231,818,176 Property and equipment 11 28,657,685 28,657,685 32,680,745 Goodwill 12 334,672,061 334,672,061 334,672,061 Customer relationship 13 62,035,705 62,035,705 73,180,908 Intangible assets 14 21,554,463 21,554,463 23,979,343 Other non-current assets 22,890,017 22,890,017 21,474,503 TOTAL NON-CURRE...