| 9 | If an entity publishes a complete set of financial statements in its interim financial report, the form and content of those statements shall conform to the requirements of Section 3 of FRS 102 for a complete set of financial statements. An entity that will not present a statement of cash flows in its next annual financial statements is not required to include that statement in its interim financial report. |
| 10 | The condensed interim financial statements shall include, at a minimum, each of the headings and subtotals that were included in the entity's most recent annual financial statements and the selected explanatory notes as required by this FRS. Additional line items or notes shall be included if their omission would make the condensed interim financial statements misleading. |
| 11 | An entity shall present basic and diluted earnings per share for an interim period when the entity has presented earnings per share information in accordance with IAS 33 Earnings per Share (as adopted in the EU) in its most recent annual financial statements. |
| 11A | If an entity presents basic and diluted earnings per share, it shall do so in the statement that presents the components of profit or loss (see paragraph 8(b)). |
| 12–14 | [Deleted] |
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