Any report that a publicly-traded company distributes to shareholders on a monthly, quarterly, and semi-annual basis. The report contains information on the company's financial state, such as operational income and net profit, for the period covered in the report. Unlike annual reports, interim reports are not usually audited. See also: Quarterly report.
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A financial statement that has a date other than that of the end of a fiscal year. Interim reports, generally unaudited, are intended to indicate the level of a firm's performance, usually during quarterly intervals of the fiscal year.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
interim reportan abbreviated form of the ANNUAL REPORT AND ACCOUNTS issued by the directors of a JOINT-STOCK COMPANY to SHAREHOLDERS during the accounting year. Interim reports are often prepared half-yearly to keep shareholders informed of a company's performance between the receipt of full end-year accounts. Such interim reports are not necessarily AUDITED.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson