Who may be interested in viewing a company's balance sheet/ financial statement?

A financial statement/balance sheet is a summary of the business or organisation's assets, liabilities and capital at a certain point and time. Some may describe it as a "snapshot" of the the organisation's financial position.

Creditor (bankers) will be interested in viewing a company's financial statement as they will want to determine whether the company qualifies for additional credit or loans. Others who may be interested in viewing a company's financial statements are potential investor (to see how profitable the company is), the company's management team (to compare with previous years and keep track of company growth) and competitors (to compare the performance of other companies in the same industry).