This publication presents the sample interim financial report of a fictional listed company, VALUE Plc. It illustrates the financial reporting requirements that apply to an entity preparing condensed interim financial statements in accordance with IAS 34 Interim Financial Reporting as issued as at 29 February 2024. Supporting commentary is also provided. For the purposes of this publication, VALUE Plc is listed on a fictive stock exchange and is the parent entity in a consolidated group. VALUE Plc – Interim reporting June 2024 is for illustrative purposes only and should be used in conjunction with the relevant financial reporting standards and any other reporting pronouncements and legislation applicable in specific jurisdictions.

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