Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations
Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A)
USA
The section of the registration statement, annual report on Form 10-K or Form 20-F, or quarterly report on Form 10-Q discussing and analyzing the company's financial condition, changes in financial condition and results of operations. The MD&A typically includes period-to-period comparisons of:
• The three most recent fiscal years and the current fiscal year to date compared to the corresponding prior year period, for a registration statement.
• The three most recent fiscal years, for a Form 10-K or Form 20-F.
• The most recent quarter compared to the corresponding quarter in the prior year and, if applicable, the current fiscal year to date compared to the corresponding prior year period, for a Form 10-Q.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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