Potential shareholders will require information on the risks of the investment, and the profitability of the company. It will determine the return on investment. They can require information from the Balance sheet, like capital structure, understand the assets and liabilities. From the Profit and loss, to understand the profit and the distribution of the company's fund. And from Cash flow Statements — its’ use of funds.

Management will pay more attention to the performance and profitability of the company, for the purpose of assesses their companies' performance, and make a plan.
Profit and loss account —the operating profit
BS –debentures, assets
Competitors want to know about their all financial information, through survey the other party’s development plan, to formulate the corresponding countermeasures, and development plans. Profit and Loss — turnover and profit. Balance sheet — capital structure
Cash flow statement — net cash
The main sources of the finance are loan capital and equity capital.
The loan capital divided into current liabilities, long-term loans and debentures. Tax and trade creditors consist of the current liabilities.
Also, equity capital divided into shareholders equity and retained profit.
Long term loans, its interest rates are usually higher than short-term loans. The trade creditors, it is the most important source of enterprise capital. He has the right to make the other party to perform its obligations, the executive compensation.

Long term sources are long term loan, debentures, shareholders and retained profit.
Long term source have a longer payback period, the cost is higher, and it has bigger effect to enterprise's production and operation.
Company can use long-term funds to meet the needs of the part of the permanent assets, while the rest of the permanent and temporary assets with short-term funds to meet.