MANAGEMENT DISCUSSION AND ANALYSIS - MD&A
A report included in an organization's annual report, written for shareholders, which the management explains the company’s performance last year and its projections in the next fiscal year. This portion also highlights various aspects of the organization. MD&A is an important section of a firm’s annual report, especially for those who analyze the fundamentals, including management and management style. Although it contains useful information, it is unaudited.
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Target Return
Pricing model used in valuing a business based on what an investor expects from any capital invested in the firm. It is computed by adding the amou ...
Remainder Man
An individual who receives the remaining principal in a trust account after all required payments have been made, such as those to the beneficiary ...
Average Collected Balance
The total average of the collected funds in a bank account in a month. The balance is calculated by adding the collected balance and dividing it by ...
Bankable Funds
Forms of payment that are accepted at financial institutions. Retailers and other organizations that directly accept payments from customers typica ...
Prudent-Person Rule
A legal maxim that restricts the discretion in a client's account to investments that a prudent person seeking reasonable income and preservati ...
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