Determine the Types of users
Investors -look at the risk of their investment, future growth and profitability.
Managers / employees-have access to more information and will want to know the stability of the company and profitability.
Creditors -are interested in liquidity, as they just want to be paid on time.
Banks-are interested in performance and liquidity of organisations for lending purposes
Government departments -have various uses.
Other groups including local community on green issues, jobs etc.