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Investors will be looking for transparent disclosure about the current and potential future impacts of the COVID-19 pandemic on organizations. This includes, but is not limited to, the impact on operations, financial results, liquidity, and capital resources, taking into account trends and uncertainties.
Companies will need to take action to modify their MD&A disclosures to adequately capture all the elements of this developing situation and provide more information to users.
This alert sets out some considerations when preparing MD&A disclosures in this environment. It is intended to help issuers who are preparing annual and interim MD&As during this pandemic.