Jaime caruana l a pereira da silva general manager deputy general manager. Illustrative interim condensed consolidated financial statements ey. These interim condensed consolidated financial statements assume that the group only publishes halfyear interim financial statements. This publication illustrates a condensed set of interim financial statements. Ias 34 interim financial reporting requires that the interim financial statements either condensed or complete shall include as at the end of the current interim period a statement of financial position and as at the end of the immediately preceding financial year a comparative statement of financial position two separate statements, one being a profit or loss statement and another. In other words, financial auditors cannot tell whether the data summaries will. Overview and basis of accounting 2 managements discussion and analysis 4 financial statements schedules of combined net revenues in accordance with bond resolutionunaudited 9. Illustrative balance sheet and cash flow statements as at.
The accompanying notes are an integral part of these financial statements. The investment manager may use derivatives for example, forward currency contracts, futures, options and swaps, or such other instruments as. The accompanying unaudited condensed interim consolidated financial statements of harte gold corp. June 2018 q3 unaudited financial statements notore. Unaudited condensed consolidated interim financial statements of eq inc. The investment manager may use derivatives for example, forward currency contracts, futures contracts and options, or such other instruments as. This interim report and unaudited financial statements the report and accounts may be translated into other languages. Guinness nigeria plc condensed interim financial statements for the half year ended 31 december 2014 contents page condensed statement of financial position 1 condensed income statement 2.
Jun 30, 2015 interim financial statements june 30, 2015 pershing square holdings, ltd. Interim financial statements june 30, 2015 pershing square holdings, ltd. The financial statements for the subsidiaries were prepared for the same period as the holding company, applying consistent accounting policies. Notes to the unaudited consolidated financial statements statements. Profit and loss statements, balance sheet and financial statement are compiled to give an outlook on the companys financial standing. Understanding audited and unaudited financial statements. The accompanying unaudited condensed consolidated interim financial statements of the company for the three months ended march 31, 2015 and 2014 have been prepared in accordance with international accounting standard 34, interim financial reporting as issued by the international accounting standards board and are the responsibility of the companys.
Unaudited condensed interim financial statements under national instrument 51102, part 4, subsection 4. Interim report and unaudited financial statements ishares ii plc for the financial period ended 30 april 2019. This interim financial report for the period ended june 30, 2012 has been prepared in accordance with ias 34, interim financial reporting and should be used in conjunction with the annual financial statements for the year ended september 30, 2011. Condensed interim financial statements for the six months period. The accompanying unaudited interim statements have been prepared by and are the responsibility of the companys management. Condensed interim financial statements for the half year ended 31 december 2014 notes to the condensed financial statements for the period ended 31 december, 2014 page page 1 reporting entity 6 property, plant and equipment 18 2 basis of preparation 6 14 intangible assets 18 3 functional and presentation currency 6 15 prepayments 19.
Interim financial statements unaudited as at 30 september 2017 these financial statements for the six months ended 30 september 2017 were presented to the board of directors on november 2017. Unaudited interim condensed consolidated financial statements for the six month. Gainesville regional utilities interim financial statements unaudited for the period ended june 30, 2015. The notes on pages 7 to 28 are an integral part of these interim consolidated financial statements. If the group issued quarterly interim financial statements, the second quarter information would include, in addition to the information included here, statements of profit or loss for the three months ended 30 june 2017 and 2016. The unaudited interim condensed consolidated financial statements interim financial statements of black diamond group limited, its subsidiaries, and its controlled limited partnerships collectively black diamond or the company for the three and nine month periods ended september 30, 2019 and 2018 were authorized.
The unaudited interim condensed consolidated financial statements include the accounts of america movil, s. Condensed consolidated interim financial statements 1h. The group voluntarily presents a balance sheet as of september. Illustrative condensed interim financial statements 2020 pwc. Interim consolidated financial statements unaudited. Unaudited interim financial statements as at 31st december 2014. For the financial period ended 31 october 2019 contents. Oct 22, 2018 audited and unaudited financial statements contain the same types of financial information. Significant accounting policies and general information nature of business the company is a canadiancontrolled private corporation subject to the business corporations act, 1982 ontario, was incorporated in may 1995 and operates. What are unaudited financial statements, and what are some. The annual report and financial statements for the year ended 12 july 2018, and an interim report and financial statements for the period ended 12 january 2019 will be available on the baring asset management limited website at. Condensed consolidated interim financial statements q32019.
Interim unaudited consolidated financial statements and other. Condensed consolidated interim statements of financial position unaudited expressed in canadian dollars as at the accompanying notes are an integral part of these condensed consolidated interim financial statements. Notes to the interim consolidated financial statements unaudited for the three and nine month periods ended september 30, 2014 and 20 tabular amounts in thousands of us dollars. The interim consolidated financial statements include financial information of the corporation including a proportionate share of its investments in joint operations. Contents page 1 statement of financial position 4 2 income statement 5 3 statement of comprehensive income 6 4 statement of changes in equity 7 5 statement of cash flows 8 6 notes to the interim financial statements 9 29 2. Any such translation shall only contain the same information and have the same meaning as the english language report and accounts. Compilation of accounts or reports means compilation of unaudited financial statements of a private company. Ogunbanjo chairman, darren bennettvoci british managing director, z. The companys functional currency is the canadian dollar and these unaudited condensed interim financial statements are presented in canadian dollars. Financial statements can either be audited or unaudited. Significant accounting policies continued the fund would recognize interest and penalties, if any, related to unrecognized tax positions as income tax expense in the statement of operations.
Revised unaudited consolidated interim financial statements. Unaudited interim flnancial statements n n n 5 notes to the interim financial statements for the period ended 30 june 2017 1. Management report for the unaudited interim financial report 2017. Unaudited statements of operations, statements of changes in net assets, unaudited statements of cash flows and the related notes for the period ended 30 june 2016, unaudited condensed interim financial statements. Unaudited interim financial statements for march 2020 final.
However, in our opinion, the accompanying financial statements reflect all adjustments, consisting of only normal recurring accruals, necessary for the fair presentation of the results of the interim periods. Unaudited interim consolidated financial statements. Copies of the unaudited interim financial statements which can also be viewed on the banks website. These unaudited consolidated interim financial statements were authorized for issuance by the board of directors of the company on february, 20. An auditor examines a companys financial data and reporting methods to determine accuracy and compliance with generally accepted accounting principles. Wuraola abiola, 0lufunmilola adefope, haralambos harry g. Internal use only financial reporting this is the typical reporting package that can span from 45 pages to 6080 pages, but they are compiled internally by accounting and finance. To indicate to the users that the financial statements were not audited, the group is marking each primary financial statements column as unaudited. Unaudited consolidated balance sheet as of march 31, 2017 and december 31, 2016 expressed in thousands of pesos the accompanying notes and schedules are an integral part of these financial statements.
Basis of preparation the condensed consolidated interim financial statements for the period ended 30 june 2017 are prepared in accordance with the requirements of the jse limited listings requirements for interim. The condensed interim financial statements financial statements have been prepared on a historical cost basis except for any financial assets and liabilities classified as available for sale. Interim report and unaudited financial statements ishares v plc for the financial period ended 31 may 2019. Interim unaudited consolidated financial statements and. Oando plc owns class a shares of certain entities consolidated by the corporation which provides it with. Auditing is a process conducted by a thirdparty auditor who examines submitted financial data for accuracy. Interim consolidated financial statements unaudited for the three and nine month periods ended september 30, 2014 and 20. In the opinion of management, all adjustments of a normal recurring nature necessary for a fair presentation have been included. Unaudited interim condensed consolidated financial statements of.
These unaudited condensed interim financial statements have been properly. Unaudited interim financial statements 2nd quarter ended september 30, 2015. Financial statements are audited if the accountant has applied auditing procedures suf. Unaudited financial statements for the threemonth period ended march 31, 2017, presented on comparative basis. Jun 14, 20 financial statements can either be audited or unaudited. Audited financial statements are required for companies available for public ownership, acting as a way for investors and the general public to assess a business entity as worthy. Review of interim financial information performed by the independent auditor of the entity. These unaudited condensed consolidated interim financial statements consolidated interim financial statements for the three months ended march 31, 2020 have been prepared in accordance with ias 34 interim financial reporting, and should be read in conjunction with the companys last annual consolidated financial statements as at and for the. Dec 31, 2017 interim financial statements or a complete set of financial statements. Interim financial statements features, examples are. Audited and unaudited financial statements contain the same types of financial information.
Unaudited interim consolidated financial statements the accompanying unaudited interim financial stat ements of the company have been prepared by and are the responsibility of the companys management. Condensed consolidated interim financial statements 1h 2019 results. Unaudited interim condensed consolidated financial statements. This publication presents illustrative interim financial statements for a fictitious listed. Notes to the financial statements for the year ended june 30, 2002 unaudited see notice to reader 1. Elko grupa as unaudited consolidated financial statements for 12 months ended 31. Contents page 1 statement of financial position 4 2 income statement 5 3 statement of comprehensive income 6 4 statement of changes in equity 7 5 statement of cash flows 8 6. The accompanying unaudited condensed interim financial statements of harte gold corp. Ifrs example interim consolidated financial statements 2019. Unaudited condensed consolidated interim financial statements of. Notore chemical industries plc unuadited interim financial statements for the nine months ended 30 june 2018 page financial statements consolidated statements of profit or loss and other comprehensive income 1. This publication contains an illustrative set of interim condensed consolidated financial statements of the group for the six months ended 30 june 2019.
If these meet acceptable standards, the auditor attaches a. There have been no transfers between reserves and no dividends declared during the period. As elko grupa management report on interim consolidated financial statements for 12 months ended. The unaudited interim financial statements have been prepared using the same accounting policies as those adopted in the latters financial statements for the year ended 30th june 2019 and comply with ias34. The accompanying notes to the unaudited consolidated interim financial statements are an integral part of these unaudited consolidated interim financial statements. Jun 30, 2016 notes to unaudited condensed interim financial statements third point offshore fund, ltd. Notes to the unaudited consolidated financial statements. Businesses use unaudited financial statements for various initiatives, including applying for loans and presenting interim operating results. Interim financial statements unaudited as at 30 september 2017. The accompanying financial statements are unaudited.
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