Creditors (lenders) : one to which money is owed. Investors: individuals who buy small percentages of large corporations, they do this for two reasons: in order to receive a portion of the company earns (dividends), and to sell back the stocks they bought, at a higher price. To understand a businesses" financial statements one must first look at its operations. Nestle buys raw materials such as milk and cereals from suppliers, then after producing its products distributes them to the world, those who buy the products are customers: purchase ingredients and labour 2. There are internal & external decision makers. Internal decision makers are the managers of nestle, and external decision makers are parties outside the company (investors) External parties and decision makers are the one who make use of the company"s. Accounting system, using the reports produced to make financial decisions (to buy stock for example or to not buy).