Identification
- Label (rdfs)
- Management's Discussion and Analysis
- Preferred Label
- MD&A
- Alternative Labels
- Management Commentary, Management Financial Overview
- Identifier
- N/A
Definition and Examples
- 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.