A report from management to shareholders, explaining the period's financial results. It accompanies the firm's financial statements in the annual report and enables management to discuss topics that may not be apparent in the financial statements.
a section of the Securities and Exchange Commission's required 10-K filing, also included in many companies' annual reports, providing management's analysis of the company's activities and position and detailing why changes occurred from the previous year.
A key area looked at by analysts; an interpretive section of the prospectus and of the annual report, frequently called the Financial Review.
A report from management to shareholders that accompanies the firm's financial statements in the annual report. It explains the period's financial results and enables management to discuss topics that may not be apparent in the financial statements in the annual report.
A component of Required Supplementary Information that introduces the basic financial statements and provides an analytical overview of the state's financial activities. In the state's CAFR, the MD&A precedes the basic financial statements. Refer to REQUIRED SUPPLEMENTARY INFORMATION.
An interpretive section of a prospectus and annual report, also called the Financial Review.
The securities laws generally require that a public offering prospectus contained management's comments on changes in financial conditions and results for comparative recent periods, as well as such issues as liquidity, and the effect of laws for environmental protection. Annual reports will also have an MD&A.
A component of required supplementary information used to introduce the basic financial statements and to provide an analytical overview of the government's financial activities.
A section of the annual report to stockholders of a publicly traded corporation. This section contains extensive information from management about the corporation's financial condition and its operations. To Top
