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How to read the interim reports of listed companies

Listed companies are required to prepare an interim report within 60 days after the end of the first half of each year. The body of report includes: a review and outlook of the financial report's operations, a description of significant events, changes in issued shares and changes in the shareholding structure, and an introduction to the general meeting of shareholders.

If a company holds more than 50% (not including 50%) interest of other companies, the company should prepare consolidated statements. The audit report with explanatory notes issued by the accounting firm in the previous year shall explain the relevant matters in the current reporting period.

When looking at the notes to the financial statements, we should pay attention to the description of the following in the reporting period: changes in accounting policies or methods compared to the most recent annual report; changes in the reporting entity due to mergersor split-off; significant changes in the production and operating environment as well as macro policies and regulations, which will have a significant impact on the company's financial status.

Interim financial reports are not required to be audited by an accounting firm, except under special circumstances. All audited interim financial reports should be indicated at the bottom of the table's header.

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