Presentation of the Interim Report is carried out by taking into account the following conditions:

A. Includes statements of financial position, statement of profit or loss, statement of cash flow, and notes to financial statements

B. Presented comparatively with the same period of the previous year

C. Calculation of interim profit and loss covers the period from the beginning of the financial year to the last reported interim period (year-to-date)

D. Answers A and C are True

E. Answers A, B and C are True

Please choose and explain the right answer.