Interim financial information or statement(s)
An interim statement is a financial report covering less than one year. Interim statements convey a company's performance before the end of regular full-year financial reporting cycles. Unlike annual statements, interim statements do not have to be audited. Interim statements increase communication between companies and the public and provide investors with up-to-date information between annual reporting periods [Investopedia].
The concept is most commonly applied to publicly-held companies, which must issue these statements at quarterly intervals. These entities issue three sets of interim statements per year for the first, second, and third quarters. The year-end financial statements encompass the final reporting period of the year and are not considered to be associated with interim financial statements [AccountingTools].
Hayes, Adam. (2021). What Is an Interim Statement? Definition, Purpose, Example. Investopedia. Retrieved from: https://www.investopedia.com/terms/i/interim-statement.asp
Interim financial statements definition. AccountingTools. Retrieved from: https://www.accountingtools.com/articles/what-are-interim-financial-statements.html