Читать книгу Investment Banking For Dummies - Matthew Krantz - Страница 77
Management’s discussion and analysis of financial condition
ОглавлениеWow, that’s a mouthful. But that’s the section’s official name. Most investment bankers refer to this important section of the prospectus by its acronym, MD&A. It’s in this section of the prospectus that the company’s management team, with the help of the investment bank, steps through the financial statements, almost line-by-line, with full description. Any numbers that are a little offbeat or unusually large or small should be detailed in this section.