The presentation and disclosure of related party transactions in interim financial statements are governed by International Accounting Standard (IAS) 34, Interim Financial Reporting. The requirements for the presentation and disclosure of related party transactions in interim financial statements are as follows:

1. Identification of related parties: The company should identify its related parties, including its subsidiaries, associates, joint ventures, key management personnel, and their close family members.
2. Disclosure of related party transactions: The company should disclose the nature and amount of each related party transaction, as well as the terms and conditions of those transactions. This includes transactions such as sales, purchases, loans, guarantees, and leases.
3. Timing of related party transactions: The company should disclose the timing of related party transactions during the interim period and any outstanding balances at the end of the period.
4. Measurement of related party transactions: The company should disclose the measurement basis used for related party transactions, such as cost or fair value.
5. Indication of any unusual transactions: The company should indicate if any related party transactions during the interim period are unusual in nature or have unusual terms.
6. Explanation of the significance of related party transactions: The company should explain the significance of related party transactions for its financial position and performance.
7. Disclosures for key management personnel: The company should disclose the compensation of key management personnel, including salaries, bonuses, share-based payments, and other benefits.

Overall, the requirements for the presentation and disclosure of related party transactions in interim financial statements aim to provide users with a clear understanding of the nature and extent of related party transactions and their impact on the company's financial position and performance. By providing transparent and relevant information, investors and other stakeholders can make informed decisions about the company's financial performance and its relationship with related parties.