Interim Financial Primary

Reporting differences

Disclosures
Publicly- Allocating
held
investment
companies
capital Accrual
Basis

Issue such financial

statements at Higher liquidity Seasonality
quarterly intervals

At the end of the current interim

period, a statement of financial Condensed or
position and, as at the end of the Complete shall
immediately preceding financial
include For the current financial
year, a comparative statement of
financial position.
according to year to date, a statement
of cash flows, with a
comparative statement for
Two separate statements, a profit or the comparable year to
loss statement, and another date period of the
comprehensive income statement previous immediate
for the current interim period financial year.
cumulatively for the current
financial year with comparatives for
the comparable interim periods.

Or a single profit or loss statement and
other comprehensive income statement
for the current interim period and
cumulatively for the current financial year,
with comparatives for the comparable
interim periods.
For the current financial year to date a
statement of changes in equity showing
changes in equity cumulatively, with a
comparative statement for the
comparable year to date period of the
previous immediate financial year.