Query related to Cost Report - PMBOK Ver 5

Hello,
I am not understanding exactly which process is sending the Cost Reports to the Stakeholders.
 
PMBOK Ver 5 says:-
In Project Cost Management (Page 200), Cost Management Plan will contain the Reporting formats: The formats and frequency for various cost reports are defined.
In Control Costs- Output (Page 225), Work Performance Information it mentions that "Calculated CV,SV... values of WBS components" are documented and communicated to the stakeholders.
 
My Query:-
1) Whether Work Performance Information is using the Reporting Format mentioned in the Cost Management Plan?
2) Whether Work Performance Information is directly communicated to Stakekolder OR whether the communication with Stakeholder ONLY happens through Manage Communications process.
3) Which process is using the Reporing format mentioned in the Cost Management Plan.
 
Please help.
Thanks