IAS 34 (Interim Financial Reporting) sets out the requirements for presentation and disclosure of interim financial statements. The key presentation and disclosure requirements under IAS 34 are as follows:

1. Condensed Statement of Financial Position: An interim financial statement should include a condensed statement of financial position, which includes the company's assets, liabilities, and equity at the end of the reporting period.
2. Condensed Statement of Profit or Loss and Other Comprehensive Income: An interim financial statement should include a condensed statement of profit or loss and other comprehensive income, which shows the company's revenue, expenses, and net income or loss for the reporting period.
3. Condensed Statement of Changes in Equity: An interim financial statement should include a condensed statement of changes in equity, which shows the changes in the company's equity during the reporting period.
4. Condensed Statement of Cash Flows: An interim financial statement should include a condensed statement of cash flows, which shows the company's cash inflows and outflows during the reporting period.
5. Notes to the Financial Statements: The notes to the financial statements should provide additional information and explanations for the items reported in the financial statements, including any significant accounting policies and estimates used by the company.
6. Management Discussion and Analysis (MD&A): The MD&A section should provide a narrative explanation of the company's financial performance and position, including any significant events or transactions that occurred during the reporting period.
7. Other Disclosures: Interim financial statements may also include other disclosures required by accounting standards or regulatory requirements, such as information about related party transactions, significant risks and uncertainties, or changes in accounting policies or estimates.

Overall, the presentation and disclosure requirements under IAS 34 are intended to ensure that interim financial statements provide relevant and reliable information about a company's financial performance and position during the reporting period.