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Neither may apply to you but you may need to consider:
1 investors in your company; prospective and current/people who extending
credit to your organisation--how comfortable will they feel?
What do they want/need to know? Maybe some shareholders are employees. Do
they have any special needs to know anything?
2 Should the profile contain the very latest information about your
financial position? You may not have any statutory requirements or
guidelines about immediately disclosing company information. In this case
you don't need to think about this. However there are sometimes legal
requirements to disclose information about a company. If you do have to
disclose this information then you may not choose to put it under this
heading. YOu migth prefer another heading of course.