interim financial statement
financial statement for part of tax year only a financial statement that covers a period other than a full fiscal year. Although UK companies are not legally obliged to publish interim financial statements, those listed on the London Stock Exchange are obliged to publish a half-yearly report of their activities and a profit and loss account that may either be sent to stockholders or published in a national newspaper. In the United States, the practice is to issue quarterly financial statements.
Related definitions of "interim financial statement"
- Also called interim statement