Bank Lending Officers are users of financial analysis. Which of the following comments does NOT represent a fair statement in the banker s perspective? Financial statements are a record of past performance and are better appreciated over a period of time "Bank Analysts read all notes to the accounts to evaluate a company s financial strength, performance and risks O Bank Lending Officer checks the balance sheet for any funding mismatch against stated purpose of loan Bank Lending officer is not interested in the firm s profitability