8An interim financial report shall include, at a minimum, the following components:

8 An interim financial report shall include, at a minimum, the following components:
(a) a condensed statement (or condensed statements) of financial performancefinancial position;
(b) a condensed statement of financial positionor condensed statements of profit or loss and other comprehensive income;
(c) a condensed statement of changes in equity;
(d) a condensed statement of cash flows; and
(e) selected explanatory notes.
8A If an entity presents items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 18 10A of AASB 101, it presents interim condensed information from the that statement of profit or loss.

Form and content of interim financial statements

9 If an entity publishes a complete set of financial statements in its interim financial report, the form and content of those statements shall conform to the requirements of AASB 18 AASB 101 for a complete set of financial statements.
10 If an entity publishes a set of condensed financial statements in its interim financial report, those condensed statements shall include, at a minimum, each of the headings and subtotals that were included in its most recent annual financial statements and the selected explanatory notes as required by this Standard. In preparing condensed financial statements, an entity shall apply this Standard and also the requirements in paragraphs 41–45 of AASB 18 and in paragraphs 6A–6N of AASB 108 Basis of Preparation of Financial Statements. Additional line items or notes shall be included if their omission would make the condensed interim financial statements misleading.
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11A If an entity presents items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 18 10A of AASB 101, it presents basic and diluted earnings per share in the that statement of profit or loss.
12 AASB 18 AASB 101 provides guidance on the structure of financial statements. The Illustrative Examples that accompany IFRS 18 illustrate Implementation Guidance for IAS 1 illustrates ways in which the statement of financial position, statement(s) of financial performance comprehensive income and statement of changes in equity may be presented.
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16A In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements or elsewhere in the interim financial report. The following disclosures shall be given either in the interim financial statements or incorporated by cross-reference from the interim financial statements to some other statement (such as management commentary or risk report) that is available to users of the financial statements on the same terms as the interim financial statements and at the same time. If users of the financial statements do not have access to the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is incomplete. The information shall normally be reported on a financial year-to-date basis.
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(m) the disclosures about management-defined performance measures required by paragraphs 121–125 of AASB 18.
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