Answer
The Management Discussion and Analysis section, financial press entitled “Important Information in Annual Reports This Year” usually contains;
1. Quantitative and qualitative information about the company performance.
2. The three main financial aspects of the business include liquidity, results of operations and capital resources.
3. Management identifies any favourable and unfavourable trends, uncertainties, unusual events, and significant events affecting the three main aspects (in point 2).
4. It may also contain risks, compliance & future plans/projects.
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