A linked report is a report server item that provides an access point to an existing report. Conceptually, it is similar to a program shortcut that you use to run a program or open a file.
A linked report is derived from an existing report and retains the original's report definition. A linked report always inherits report layout and data source properties of the original report. All other properties and settings can be different from those of the original report, including security, parameters, location, subscriptions, and schedules.
You can create a linked report when you want to create additional versions of an existing report. For example, you could use a single regional sales report to create region-specific reports for all of your sales territories.
Although linked reports are typically based on parameterized reports, a parameterized report is not required. You can create linked reports whenever you want to deploy an existing report with different settings.