For purposes of this section, the term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end.

What is summarized financial information?

A financial statement that purports to be a Statement of Activities or Balance Sheet or summary thereof.

What is interim financial statements?

An interim financial report is a complete or condensed set of financial statements for a period shorter than a financial year. ... In some cases, a statement of financial position at the beginning of the prior period is also required.