TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OPERATING FINANCIAL REVIEW [1 record]
Record 1 - internal organization data 2011-09-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Stock Exchange
- Investment
Record 1, Main entry term, English
- management discussion and analysis
1, record 1, English, management%20discussion%20and%20analysis
correct
Record 1, Abbreviations, English
- MD&A 1, record 1, English, MD%26A
correct
Record 1, Synonyms, English
- management's discussion and analysis of financial condition and results of operations 2, record 1, English, management%27s%20discussion%20and%20analysis%20of%20financial%20condition%20and%20results%20of%20operations
correct, Ontario
- operating and financial review 2, record 1, English, operating%20and%20financial%20review
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A formal report by management, required under securities legislation, that purports to explain the corporation's financial situation and performance and the risks and uncertainties facing the business. 3, record 1, English, - management%20discussion%20and%20analysis
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- rapport de gestion
1, record 1, French, rapport%20de%20gestion
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- analyse de la direction 1, record 1, French, analyse%20de%20la%20direction
correct, feminine noun
- commentaires et analyse de la direction 2, record 1, French, commentaires%20et%20analyse%20de%20la%20direction
correct, masculine noun, plural
- analyse par la direction de la situation financière et des résultats d'exploitation 2, record 1, French, analyse%20par%20la%20direction%20de%20la%20situation%20financi%C3%A8re%20et%20des%20r%C3%A9sultats%20d%27exploitation
correct, feminine noun, Quebec
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte rendu que la direction inclut le rapport annuel d'une société, pour expliquer la situation financière actuelle, la performance récente et les perspectives d'avenir de l'entreprise, y compris les risques et les incertitudes. 1, record 1, French, - rapport%20de%20gestion
Record number: 1, Textual support number: 1 OBS
AU Québec, le rapport de gestion s'intitule «analyse par la direction de la situation financière et des résultats d'exploitation» (en Ontario, «Management's Discussion and Analysis of Financial Condition and Results of Operations») dans la réglementation sur les valeurs mobilières et il est obligatoire pour les émetteurs assujettis. Selon les Directives de la Communauté Européenne, le rapport de gestion doit contenir au moins un exposé fidèle sur l'évolution des affaires et la situation de la société. Le rapport doit également comporter, entre autres, des indications sur les événements importants survenus après la clôture de l'exercice, sur l'évolution prévisible de la société et sur les activités en matière de recherche et de développement. 1, record 1, French, - rapport%20de%20gestion
Record 1, Spanish
Record 1, Textual support, Spanish
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