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

1. Definition and explanation: The company should define and explain the non-GAAP financial measure used and describe how it differs from the most directly comparable GAAP financial measure. This explanation should be clear and concise to avoid any confusion or misunderstanding by users.
2. Reconciliation to GAAP financial measures: The company should reconcile the non-GAAP financial measure to the most directly comparable GAAP financial measure, including a clear explanation of the reasons for the difference. This reconciliation should be presented in a prominent and easily accessible manner.
3. Consistency: The company should be consistent in the use of non-GAAP financial measures from one period to another and should provide explanations for any changes in their use.
4. Prominence: The company should not give undue prominence to non-GAAP financial measures in relation to GAAP financial measures. This means that the GAAP financial measures should be presented more prominently than the non-GAAP financial measures.
5. Labeling: The company should clearly label any non-GAAP financial measure used as such and explain its meaning.
6. Explanation of usefulness: The company should explain why the non-GAAP financial measure is useful to investors and how it helps them understand the company's financial performance better.
7. Disclosure of limitations: The company should disclose any limitations of the non-GAAP financial measure, such as its subjectivity or variability, and explain how it can be used in conjunction with other GAAP financial measures.

Overall, the requirements for the presentation and disclosure of non-GAAP financial measures in interim financial statements aim to ensure that they are presented in a transparent and consistent manner that helps investors understand their meaning, usefulness, and limitations. By providing clear and concise information, investors can make informed decisions about the company's financial performance and prospects.