Manuela Co is a textile manufacturing company. It expressed its will to borrow 1Million from Metro De Naga Bank (MNB). Manuela Co, promised to pay the loan for 3 years and interest of P30, 000 quarterly. 

Metro de Naga Bank examined Manuela‟s financial statement and revealed three positives notes: 

Net income from operations increase of 8% for the past 2 years ,  No material borrowing from other bank and other lending institution  Manuela Co. has a good credit standing and never default on its borrowing in the past. Let us assume you are the staff of Metro de Naga Bank to examine the financial statements of Manuela Co, 

1. What type of user of accounting information are you? 

2. What kind of information do you need in making a decision?  

3. What possible decision you are going to make?