Would information about each of the following be useful to a prospective long-term creditor of an entity?

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Would information about each of the following be useful to a prospective long-term creditor of an entity? Would information about each item be available from the financial statements? Explain your answers.

a. Competitive advantages and disadvantages

b. Risks faced by the entity

c. Source of supplies and conditions in the supplier market

d. Regulatory environment

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