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What kind of companies need to provide "financial reports"? What are the characteristics of this kind of financial report?
One-person limited liability company, listed company limited by shares and companies engaged in finance, securities and futures.

This study must distinguish financial statements from other financial reports (including notes to financial statements). Central and core information is provided by financial statements, while peripheral and supplementary information is provided by other financial reports. The nature and characteristics of the above two financial reports are different. Financial statements are based on past transactions and events and supported by strong objective and auditable evidence. It must conform to accounting standards and be audited by certified public accountants. All accounting procedures involved in the preparation of financial statements are the use of confirmation and measurement, and the content of financial statements is limited to the elements of financial statements, so financial statements express actual facts. To a great extent, they provide accurate information about the economic activities of enterprises. On the contrary, other financial reports are based on the reporting date, not on transactions and events. They use estimates, judgments and models. To a large extent, we can capture uncertainty, which may provide financial and other economic information to help users make decisions. In a word, these two parts are absolutely necessary. But in financial reports, statements are the center, and other financial reports are supplements.