ocr: Investors Apart trom the smallest sole trader firms, investors donot actively manage the business and hence they will wish to receive intormation pertaining to the financial position oft the business as well as toits past operating performance. The specitic information required by each external user ditters but since the investors provide the equity/risk capital, intormation designed to meet their needs can be used as a trame of: referencel - by the other external users.
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