Premise: The terms financial reports and consolidated financial reports are used to refer to a document which would include the financial statements but which would also include items such  a management discussion and analysis section, a statement of program performance measures, required supplemental information or required supplementary stewardship information not included in the financial statements or other supplemental financial and management information.

Hypothesis: Financial and consolidated reports contain a wide range of information relevant to business operations including accounting information, leadership particulars, business goals, and anything else that could affect the bottom line.
Relation: entailment