The Equity-Investor group: This includes both the existing and potential shareholders as well as holders of convertible debentures. This group is interested in earnings, both current and future, out of which their dividend can be paid. They are also interested in the security of their investment/dividend (dividend cover) as well as the returns on investment;
* The Loan-Creditors group: This includes both the existing and potential debenture holders and loan stocks as well as providers of short term secured and unsecured loans. This group is interested in the solvency in order to ensure repayment of their loans. Banks also fall within this group;
* The Employees group: This includes existing, potential and past employees and they are interested in both profitability and liquidity of the company in order to provide cover for the payments of their salaries and continuous retention in the company;