Management Discussion and Analysis - MD&A
- A section of a company's annual report in which management discusses numerous aspects of the company, both past and present.
Among other things, the MD&A provides an overview of the previous year of operations and how the company fared in that time period. Management will usually also touch on the upcoming year, outlining future goals and approaches to new projects.
The MD&A is a very important section of an annual report, especially for those analyzing the fundamentals, which include management and management style. Although this section contains useful information, investors should keep in mind that the section is unaudited.
Investment dictionary. Academic. 2012.
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