Refer to the 2017 annual reports of Netflix and Spotify (attached), please answer the following questions. 

1. What are the financial statements included in each annual report?
2. Briefly discuss (in a paragraph or two) of the differences between Netflix and Spotify's financial statements.

The footnotes for Netflix and Spotify's financial statements are also attached for your reference. To answer the questions, you are not required (but are encouraged to) find relevant information in the footnotes.