An interim account shall be prepared in accordance with the rules on annual accounts and shall comprise a balance sheet, a profit and loss account and the notes to the accounts. The rules for larger undertakings and groups are reserved.
Simplifications or abbreviations are permitted provided they do not adversely affect the presentation of the business performance. The account must as a minimum have the headings and subtotals contained in the most recent annual accounts. In addition, the notes to interim accounts shall contain the following information:
the purpose of the interim account;
the simplifications and abbreviations, including any derogations from the principles applied in the most recent annual accounts;
other factors that have significantly influenced the economic situation of the undertaking during the reporting period, in particular comments on seasonal factors.
The interim account shall be designated as such. It must be signed by the chair of the highest management or administration body and the person responsible within the undertaking for the interim account.
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