Which of the following groups of external users of financial statements need financial information about a company to assess its ability to pay dividends in the future?

External users of financial statements

Which of the following groups of external users of financial statements need financial information about a company to assess its ability to pay dividends in the future? 

Investors use the financial statements of companies to make economic judgements – whether to buy, hold or sell shares in the company, and to assess future dividend prospects.