MD&A disclosures in volatile and uncertain times: Volume 2

In times of economic uncertainty, investors need to understand how volatility impacts a company’s short-term and long-term financial health. This publication offers practical tips to help you provide shareholders the information they need.

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Investors increasingly look to the Management’s Discussion and Analysis (MD&A) to find out what has changed and whether the organization has the ability to fund immediate and future plans. CPR Alert: MD&A Disclosures in Volatile and Uncertain Times — Volume 2: Analyzing Change and Liquidity is a handy primer that provides an overview about best practices for your MD&A preparation.

You will learn:

  • how to restructure the MD&A to address the major areas of change, i.e. the five Cs:
    • credit availability and cost
    • customer demand
    • currencies
    • commodity prices
    • counterparties
  • a checklist of actions your company may initiate to deal with changes
  • why a stand-alone liquidity discussion is a good idea
  • how to structure the liquidity discussion to cover historical analysis, future expectations and risks involved
  • tips on disclosing the organization’s ability to continue as a going concern


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