An interim financial report is a financial report for an interim period constituting either a complete set of financial statements or a set of condensed financial statements.

Interim financial reports are intended to provide an update on the latest complete set of annual financial statements. These reports focus on new events, activities and circumstances that have occurred during the financial reporting period and up to the reporting date. This is meant to help users of financial statement pinpoint and compare developments and trends period to period and over time.