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WHO ARE THE USERS OF THE FINANCIAL STATEMENTS? |
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Equity Investor group: existing and potential shareholders; holders of convertibles, options or warrants |
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Loan Creditor group: existing and potential holders of debentures and loan stock, provider of short term secured and unsecured loans and finances, including bankers |
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Employee group : existing, potential and past employees |
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Analyst-adviser group: financial analysts, journalists, economist, statisticians, researchers, trade unions, stockbrokers and other providers of advisory services such as credit rating agencies |
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Business contact group: customers, trade creditors and suppliers, competitors, business rivals and those interested in mergers and acquisitions |
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Government: tax authorities, departments and agencies concerned with the supervision of commerce and industry, and local authorities |
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Public: taxpayers, rate payers, consumers and other community and special interest groups like political parties, consumer and environmental protection societies and regional pressure groups. |
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