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Many groups of people are interested in the published accounts of a company. The information they provide may influence future decisions. For example:

• lenders will be looking at the solvency of a business
• rivals are interested in monitoring the profits earned by competitors
• banks can use them to make lending decisions
• government (HMRC) use financial information to calculate tax payments
• owners will look at financial statements to help them make decisions
• employees will use them to ensure their jobs are secure