What Is Management Discussion and Analysis?

"MANAGEMENT DISCUSSION AND ANALYSIS" (MD & A) is an important part of the report of the board of directors of the listed company's annual report, section VIII, and requires management to further explain and analyze the company's current financial statements and important historical information in the notes, From the perspective of the company's management, it will explain the business plan for the next year and the opportunities, challenges and various risks facing the company's future development.

Management Discussion and Analysis

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"MANAGEMENT DISCUSSION AND ANALYSIS" (MD & A) is an important part of the report of the board of directors of the listed company's annual report, section VIII, and requires management to further explain and analyze the company's current financial statements and important historical information in the notes, From the perspective of the company's management, it will explain the business plan for the next year and the opportunities, challenges and various risks facing the company's future development.
Chinese name
Management Discussion and Analysis
Foreign name
MANAGEMENT DISCUSSION AND ANALYSIS
Short name
MD & A
Category
Section 8 of Listed Companies Annual Report
The United States was the first country to propose a management discussion and analysis system. On June 22, 2002, China first used "management Layer discussion and analysis ", in the fifth section," management discussion and analysis "replaced the original" review and prospects of operating conditions ", and in December 2005, No.-Annual Report "to make substantial, targeted and effective amendments.
Management discussion and analysis should be said to be a useful, necessary, and indispensable supplement to financial reporting, to help investors grasp the company's future development direction and meet its requirements for information relevance and forward-looking.

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