Reporting alert: Preparing MD&A discussion of liquidity & capital resources

This reporting alert provides important considerations to aid preparers in developing disclosures about liquidity and capital resources in their company's MD&A.

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To make sound decisions about investing in a company, investors need information about its liquidity and related risks, and about its capital resources. Canadian securities laws require a public company to provide full disclosure of material information about such aspects of its business within Management's Discussion and Analysis (MD&A).

This reporting alert presents a series of questions and factors for preparers of MD&A to consider as they develop their disclosures around liquidity and capital resources.