Interim reports should include interim financial statements (whether condensed or complete) for the periods listed in the following table:
| Statement | Current | Comparative |
| Balance sheet | End of current interim period | End of immediately preceding financial year |
| Statement of profit and loss | Current interim period and cumulatively for the year-to-date | Comparable interim period and year-to-date of immediately preceding financial year |
| Cash flow statement | Cumulatively for the current financial year-to-date | Comparable year-to-date of immediately preceding financial year. |