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MD&A: Management Discussion and Analysis

MD& A – Management Discussion and Analysis one part of a company’s annual report. In this section the management discusses various aspects of the company. This space has no restriction on time span. Both past and present day aspects of the company are discussed and analyzed intensively.

In other words the management of a company discusses all aspects of the company such as the previous year of operations of the company, its success rate etc. They even discuss about the future by drawing an outline of its future plans.

To an investor, this section is of great interest as it helps in analyzing the working of the company in close detail. However it should be noted that MD&A part of the annual report is not audited.

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