FOLIO Ontology

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Identification

IRI:
https://folio.openlegalstandard.org/RBNzK4mYLHYdWVX8U2etw8K
Label Management's Discussion and Analysis
Preferred Label MD&A
Identifier N/A
Alternative Labels
Management Commentary Management Financial Overview

Definition

MD&A, or Management's Discussion and Analysis, is a section often included in annual and quarterly reports that provides an overview of the company's financial condition and operational performance. It is presented from the perspective of management and aims to offer insights into past performance, future plans, and material risks.

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Additional Information

Metadata

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Description

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Notes

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Editorial Information

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Deprecated

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