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9200 General requirements
us SEC - Financial Reporting Manual
(Last updated: 9/30/2008)
The annual requirements with respect to MD&A are set forth in S-K 303(a). S-K 303(b) sets forth the requirements for MD&A related to interim periods, and the safe harbor provisions are set forth in S-K 303(c). See Section 10220.4 for MD&A requirements for EGCs.
Release No. 33-8350 provided some suggested ways to improve MD&A. These suggestions included adding an overview section to MD&A, presenting the most material information early in the discussion, using headers, bullets or tabular presentations to improve the overall readability and omitting information that is no longer material or necessary. It should be noted these suggestions are not part of the requirements set forth in S-K 303. (Last updated: 6/30/2013)
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