Companies should disclose the following key risks and uncertainties in their interim financial statements:

1. Economic Risks: Companies should disclose any risks and uncertainties related to the economic environment, such as changes in interest rates, inflation, or exchange rates, which may impact the company's financial performance and position.
2. Industry Risks: Companies should disclose any risks and uncertainties related to their industry, such as changes in market conditions, competition, or regulatory requirements, which may impact the company's financial performance and position.
3. Operational Risks: Companies should disclose any risks and uncertainties related to their operations, such as supply chain disruptions, production delays, or changes in customer demand, which may impact the company's financial performance and position.
4. Financial Risks: Companies should disclose any risks and uncertainties related to their financial position, such as liquidity risks, credit risks, or changes in the value of financial instruments, which may impact the company's financial performance and position.
5. Legal and Regulatory Risks: Companies should disclose any risks and uncertainties related to legal and regulatory requirements, such as pending litigation, investigations, or changes in tax laws or accounting standards, which may impact the company's financial performance and position.
6. Environmental and Social Risks: Companies should disclose any risks and uncertainties related to environmental and social factors, such as climate change, sustainability, or social responsibility, which may impact the company's financial performance and position.

Overall, companies should disclose any significant risks and uncertainties that are likely to affect their financial performance and position in the future, and should provide sufficient information to enable stakeholders to understand the nature and extent of these risks and uncertainties. This information is critical for investors, analysts, and other users of financial statements to make informed decisions about the company's performance and prospects.