Halvårsrapporten

Halvårsrapporten, often translated as the half-year report or interim financial report, is a financial statement released by companies typically twice a year. It provides an update on the company's financial performance and position for the first six months of its fiscal year. These reports are distinct from the annual financial statement, which covers the entire fiscal year.

The primary purpose of a halvårsrapport is to keep stakeholders, such as shareholders, investors, and creditors, informed about the company's progress and financial health. It offers a more current view than the previous annual report and helps in assessing the trajectory of the business. While the specific content can vary slightly between jurisdictions and company policies, a typical halvårsrapport includes an income statement, a balance sheet, and a cash flow statement for the interim period.

Often, these reports also contain a management discussion and analysis section. In this part, company management explains the results, highlights significant events, and discusses future outlook or strategies. The level of detail and mandatory disclosures for a halvårsrapport can be less extensive than for a full annual report, and sometimes these reports are not subject to a full external audit, but rather a limited review. This allows for more timely dissemination of financial information to the market.