5 notes when reading interim financial statements

(DTCK) Investors need to keep in mind some basics when considering interim financial statements for the fiscal year 2013 so as to comprehend financial position of enterprises behind the sales and profit figures.

Under the requirement of many parties for information transparency on the stock market, listed companies have increased their awareness of responsibilities to ensure that the financial statements give a true and fair view of the financial position of those at the time of preparation.