A report is a mechanism for conveying information. In order for all business functions to perform daily tasks, they need recent, relevant and accurate information about the trade. This information flows by way of reports. Reports are generated from input data, other reports or both and can consist text, tables, graphs, pictures or any other media for conveying information. The format and content requires careful design and implementation. When designing reports one should take into consideration various aspects, including readership, content, presentation, external readership, distribution, timing, and accuracy. There are three main areas in which a report can go wrong: results are wrong, results are correct but incomplete, and the report is not generated at all. Sometimes the generation of the report is separate from the distribution mechanism. The transmission of any report requires an appropriate level of security to ensure it does not fall into the wrong hands.