The financial statements included in the annual report to the shareholders are least useful to which one of the following?

The D is the right answer.

Managers in charge of operating activities.

Answer is D. The other parties are external parties more likely benefit with financial statements exrcept managers in charge of operating activities.

I think the correct answer is C because all the other parties have a direct relation to the company.

answer D is the correct answer 

B is the answer becuase they will valuate the compnay whather to give them loan or not

I think option D. Because operation manager in more interest in operating activities rather than financial statement's