Interim Financial Reporting definition

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.
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Interim Financial Reporting. My responsibility is to express a conclusion on this interim financial information based on my review.
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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. Scope of Review 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. Conclusion 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 38 HUI XIAN REAL ESTATE INVESTMENT TRUST CONDENSEDCONSOLIDATED STATEMENTOFCOMPREHENSIVEINCOME 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) ...
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Examples of Interim Financial Reporting in a sentence

  • These interim financial statements are prepared in accordance with Thai Accounting Standard No. 34 Interim Financial Reporting, with the Company choosing to present condensed interim financial statements.

  • Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 Interim Financial Reporting.

  • These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting.

  • These unaudited interim financial statements have been prepared in accordance with IFRS and in accordance with International Accounting Standard ("IAS") 34 - Interim Financial Reporting, as issued by the IASB.

  • These condensed consolidated interim financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting.

  • Complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001.

  • Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 'Interim Financial Reporting'.

  • These condensed consolidated interim financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting.

  • These unaudited interim financial statements (“financial statements”) have been prepared in accordance with International Financial Reporting Standards (“IFRS”), including International Accounting Standard (“IAS”) 34, Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”).

  • Statement of Compliance 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”).


More Definitions of Interim Financial Reporting

Interim Financial Reporting issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”) 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”).
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Interim Financial Reporting. (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants. Xxx Xxxx Asset Management Limited, as manager of Xxx Xxxx XXXX, is responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS
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Interim Financial Reporting and the relevant disclosure requirements set out in Appendix C of the REIT Code issued by the SFC.
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Related to Interim Financial Reporting

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

  • 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.

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Quarterly Financial Statements is defined in Section 6.2(a).

  • Unaudited Financial Statements has the meaning set forth in Section 3.4(a).

  • Financial Statements has the meaning set forth in Section 3.06.

  • Audited Financial Statements means the audited consolidated balance sheet of the Borrower and its Subsidiaries for the fiscal year ended December 31, 2017, and the related consolidated statements of income or operations, shareholders’ equity and cash flows for such fiscal year of the Borrower and its Subsidiaries, including the notes thereto.

  • Financials means the annual or quarterly financial statements, and accompanying certificates and other documents, of the Borrower and its Subsidiaries required to be delivered pursuant to Section 5.01(a) or 5.01(b).

  • Historical Financial Statements means, as of the Effective Date, (a) the audited consolidated balance sheets and related statements of income, shareholders’ equity and cash flows of Holdings and its Subsidiaries for the fiscal years ended December 31, 2014, December 31, 2015 and December 31, 2016.