Encyclopedia

Quarterly


Quarterly - interim financial accounting (financial) reporting1.

Quarterly - interim consolidated financial reporting, information on risks taken, procedures for their assessment, risk management and capital. In the case where an audit of the interim consolidated financial reporting was conducted, the aforementioned reporting is disclosed together with the auditor's opinion from the auditing organization2.

  1. Law of the RSFSR dated 02.12.1990 No. 395-1, "On Banks and Banking Activities in the RSFSR". 1990, as amended on 2022-04-01, Art. 8, subpara. 2. ↩

  2. Law of the RSFSR dated 02.12.1990 No. 395-1, "On Banks and Banking Activities in the RSFSR". 1990, as amended on 2022-04-01, Art. 8, subpara. 2#2. ↩