Are banks and other financial institutions that lend money to the company. 2. Use financial statements to determine whether to conduct business or purchase products from a company. 3. Use financial information to determine their market position relative to the reporting entity and to attempt to identify future strategies of the reporting entity. 4. Are independent of the company and responsible for ensuring that management prepares and issues financial statements that comply with accounting standards and fairly present the financial position and economic performance of the company. 5. Use financial information to review and analyze reported results of the companies they cover and make investment recommendations.