WHO ARE THE USERS OF THE FINANCIAL STATEMENTS?

Equity Investor group: existing and potential shareholders; holders of convertibles, options or warrants

Loan Creditor group: existing and potential holders of debentures and loan stock, provider of short term secured and unsecured loans and finances, including bankers

Employee group : existing, potential and past employees

Analyst-adviser group: financial analysts, journalists, economist, statisticians, researchers, trade unions, stockbrokers and other providers of advisory services such as credit rating agencies

Business contact group: customers, trade creditors and suppliers, competitors, business rivals and those interested in mergers and acquisitions

Government: tax authorities, departments and agencies concerned with the supervision of commerce and industry, and local authorities

Public: taxpayers, rate payers, consumers and other community and special interest groups like political parties, consumer and environmental protection societies and regional pressure groups.