20Interim reports shall include interim financial statements (condensed or complete) for periods as follows:

20 Interim reports shall include interim financial statements (condensed or complete) for periods as follows:
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(b) statement(s) of financial performance statements of profit or loss and other comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statement(s) of financial performance statements of profit or loss and other comprehensive income for the comparable interim periods (current and year‑to‑date) of the immediately preceding financial year. As permitted by AASB 18AASB 101, an interim report may present for each period a statement (or statements) or statements of financial performanceprofit or loss and other comprehensive income.
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Materiality

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24 AASB 18 AASB 101 defines material information and requires separate disclosure of material items, including (for example) discontinued operations, and AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors requires disclosure of changes in accounting estimates, errors, and changes in accounting policies. The two Standards do not contain quantified guidance as to materiality.
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61 AASB 18 issued in June 2024 amended paragraphs 4, 5, 7–10, 11A, 12, 20, 24, 56 and 58-60 and added paragraph 16A(m). An entity shall apply those amendments when it applies AASB 18. In interim financial statements in the first year of applying AASB 18, an entity shall apply paragraphs C4–C6 of Appendix C of AASB 18.