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: These types of reports give an overall view of the health of the company by compiling not just the numbers, but also the 'personality' of the company.
Relation: neutral