... statement of financial position or in the notes Financial statements Purpose of financial statements 9 Financial statements are a structured representation of the financial position and financial ... in its financial statements or when it reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the other statements, ... and content of condensed interim financial statements prepared in accordance with IAS 34 Interim Financial Reporting. However, paragraphs 15–35 apply to such financial statements. This Standard...