It is therefore too difficult for one document to satisfy the number of different requests. A Financial Times article describes annual reports as “part marketing brochure, part shareholder communication and part chairman ego trip” (Bruce, 2008). Although many users can be identified, companies will still be faced with the question of identifying the users for whom they produce annual reports. However, the information may not be useful for everyone, as individual people will view the balance sheet differently, as they use it for various reasons. A solution then could be to accept the current situation and try to change it or break the relationship. However, an article in the financial report notes that splitting the annual report "would create enormous legal and regulatory problems" (Bruce,