Hello, Tony—If you wish to speak of those details as forming part of the financials in the present, the sentence with the present tense ("form") is more correct. If you wish to speak of those details as forming part of the financials in the past, the sentence with the past tense ("formed") is more correct.
P.S. Please do not start more than three or four threads in a day. In the last day, you have started five. You can see how much workload it would create for us if members were allowed to start so many threads in a day. We don't have time to do that much work for free.
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