[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-173105-105":53,"doc-detail-173105-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","quarterly-report-and-financial-statements-for-the-period-ended-septemberdecembermarchjune","QUARTERLY REPORT AND FINANCIAL STATEMENTS - FOR THE PERIOD ENDED - SEPTEMBER/DECEMBER/MARCH/JUNE","","Quarterly report and financial statements prepared in accordance with IFRS (accrual basis of accounting) for the period ended September, December, March, or June. Includes sections for acronyms and key definitions, key entity information, board of directors and key management team, management discussion and analysis, and directors’ responsibilities. Provides the core financial statements (profit or loss and other comprehensive income, financial position, changes in equity, cash flows), budget versus actual comparison, detailed notes, and appendices.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/quarterly-report-and-financial-statements-for-the-period-ended-septemberdecembermarchjune/173105/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/quarterly-report-and-financial-statements-for-the-period-ended-septemberdecembermarchjune/173105.png","ImageObject",442,249,{"name":88,"@type":89},"Putri","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-22","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Under which accounting basis and standards are the quarterly financial statements prepared?","Question",{"text":109,"@type":110},"The report is prepared using the accrual basis of accounting under the International Financial Reporting Standards (IFRS).","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which core financial statements are included in the template?",{"text":114,"@type":110},"It includes statements of profit or loss and other comprehensive income, financial position, changes in equity, and cash flows, along with budget versus actual comparison and accompanying notes.",{"name":116,"@type":107,"acceptedAnswer":117},"What responsibilities are assigned to the directors for the financial statements?",{"text":118,"@type":110},"Directors are responsible for preparing and presenting financial statements that give a true and fair view, maintaining proper accounting records, safeguarding company assets, and ensuring compliance with applicable legal requirements.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},173105,1788299914,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},962085571259,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Revised 30th September 2025\n(Indicate actual name of the Water Company)\nQUARTERLY REPORT AND FINANCIAL STATEMENTS\nFOR THE PERIOD ENDED\nSEPTEMBER/ DECEMBER/ MARCH/ JUNE\nXX, 20XX\nPrepared in accordance with the Accrual Basis of Accounting Method under the International Financial Reporting Standards (IFRS)\n\u000f\n(Leave this page blank)\nTable Of Contents\t\t\t\t\t\t\t\t\t\t        Page\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc178167048\" \u00141.\tAcronyms and Definition of Key Terms\t\u0013 PAGEREF _Toc178167048 \\h \u0014ii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167049\" \u00142.\tKey Entity Information\t\u0013 PAGEREF _Toc178167049 \\h \u0014iv\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167050\" \u00143.\tThe Board of Directors\t\u0013 PAGEREF _Toc178167050 \\h \u0014vi\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167051\" \u00144.\tKey Management Team\t\u0013 PAGEREF _Toc178167051 \\h \u0014vii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167052\" \u00145.\tManagement Discussion and Analysis\t\u0013 PAGEREF _Toc178167052 \\h \u0014viii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167053\" \u00146.\tStatement Of Directors’ Responsibilities\t\u0013 PAGEREF _Toc178167053 \\h \u0014ix\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167054\" \u00147.\tStatement Of Profit or Loss & Other Comprehensive Income for The Period Ended XX 20XX.\t\u0013 PAGEREF _Toc178167054 \\h \u00141\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167055\" \u00148.\tStatement of Financial Position As at XX 20XX\t\u0013 PAGEREF _Toc178167055 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167056\" \u00149.\tStatement Of Changes In Equity For The Period Ended XX 20XX\t\u0013 PAGEREF _Toc178167056 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167057\" \u001410.\tStatement Of Cash Flows for The Period Ended XX 20xx\t\u0013 PAGEREF _Toc178167057 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167058\" \u001411.\tStatement Of Comparison of Budget & Actual Amounts for The Period Ended XX 20XX\t\u0013 PAGEREF _Toc178167058 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167059\" \u001412.\tNotes To the Financial Statements\t\u0013 PAGEREF _Toc178167059 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178167060\" \u001413.\tAppendices\t\u0013 PAGEREF _Toc178167060 \\h \u001453\u0015\u0015\n\u0015\n\u000f\nAcronyms and Glossary of Terms\nAcronyms\nCEO\t\t\tChief Executive Officer\nDG\t\t\t\tDirector General\nIAS\t\t\tInternational Accounting Standards\nIASB\t\t\tInternational Accounting Standards Board\nIFRS\t\t\tInternational Financial Reporting Standards\nICS\t\t\tInstitute of Certified Secretaries\nMD\t\t\tManaging Director\nNT\t\t\t\tNational Treasury\nPFMA\t\t\tPublic Finance Management Act.\nWASREB\t\t\tWater Services Regulatory Board\nDefinition of Key Terms\nFiduciary Management - Members of Management directly entrusted with the entity's financial resources.\nComparative Year- Means the prior period.\n\u000f\nKey Entity Information\nBackground information\nThe xxx-Water company Ltd was established by the XXX Act of Parliament on (date…). At County level, the Company is represented by the County Executive Committee Member responsible for water and sanitation, who together with the Board of Directors are responsible for the general policy and strategic direction of the Company. The Company is domiciled in Kenya and has branches/regions in xxx, xxx and xxx. (The reporting entity should refer to the relevant legislation under which it is established)\nPrincipal Activities\nThe principal activity of the Company is to …\n(Under this section, the entity should include its key activities and a summary of its vision, mission\nand core objectives)\nDirectors\nThe Directors who served the entity during the year/period were as follows:\nXXX\t\t\t\t- Chairman\t\t\t- Appointed on ….\nXXX\t\t\t\t- Chief Executive\t\t- Appointed on ….\nXXX\t\t\t\t\t\t\t\t- Appointed on ….\nXXX\t\t\t\t\t\t\t\t- Alternate to …\nXXX\t\t\t\t\t\t\t\t- Left on ….\nCorporate Secretary\nCS XXXX\nP.O. Box …Town\nRegistered Office\nXXXX Building/House/Plaza\nXXXX Avenue/Road/Highway\nP.O. Box …\nNairobi, KENYA\nCorporate Headquarters\nP.O. Box XXXXX\nXXX Building/House/Plaza\nXXX Avenue/Road/Highway\nNairobi, KENYA\nKey entity information (continued)\nCorporate Contacts\nTelephone: (254) XXXXXXXX\nE-mail: XXXXXXXX.go.ke\nWebsite: www.go.ke\nCorporate Bankers\nBankers (List as appropriate)\nXXX Commercial Bank\nP.O Box xxx code\nBranch\nIndependent Auditors\nAuditor General\nThe Office of the Auditor General\nAnniversary Towers, University Way\nP.O. Box 30084GPO 00100\nNairobi, Kenya\nPrincipa","cbCaii9i8IdIC4sv","https://ap.wps.com/l/cbCaii9i8IdIC4sv","docx",318677,66,"English","# Acronyms and Definition of Key Terms\n# Key Entity Information\n# The Board of Directors\n# Key Management Team\n# Management Discussion and Analysis\n# Statement Of Directors’ Responsibilities\n# Statement Of Profit or Loss & Other Comprehensive Income for The Period Ended\n# Statement of Financial Position As at\n# Statement Of Changes In Equity For The Period Ended\n# Statement Of Cash Flows for The Period Ended\n# Statement Of Comparison of Budget & Actual Amounts for The Period Ended\n# Notes To the Financial Statements\n# Appendices","[{\"question\":\"Under which accounting basis and standards are the quarterly financial statements prepared?\",\"answer\":\"The report is prepared using the accrual basis of accounting under the International Financial Reporting Standards (IFRS).\"},{\"question\":\"Which core financial statements are included in the template?\",\"answer\":\"It includes statements of profit or loss and other comprehensive income, financial position, changes in equity, and cash flows, along with budget versus actual comparison and accompanying notes.\"},{\"question\":\"What responsibilities are assigned to the directors for the financial statements?\",\"answer\":\"Directors are responsible for preparing and presenting financial statements that give a true and fair view, maintaining proper accounting records, safeguarding company assets, and ensuring compliance with applicable legal requirements.\"}]","QUARTERLY REPORT AND FINANCIAL STATEMENTS - FOR THE PERIOD ENDED - SEPTEMBER/DECEMBER/MARCH/JUNE | DOCX",23]