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Mini-MD&A

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13:54 Apr 9, 2008
English to Chinese translations [PRO]
Law/Patents - Law (general)
English term or phrase: Mini-MD&A
No “Mini-MD&A” Requirement
Peng Liu
Local time: 07:08
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Summary of answers provided
4 +1简短的管理层讨论与分析报告
Helen Li
4最低管理层讨论与分析(要求)
Frank Wang


Discussion entries: 1





  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
mini-md&a
最低管理层讨论与分析(要求)


Explanation:
无最低管理层讨论与分析要求
MD&A,Management’s Discussion and Analysis,或许也可以不译

Frank Wang
China
Local time: 07:08
Native speaker of: Native in ChineseChinese
PRO pts in category: 3
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1 day14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
mini-md&a
简短的管理层讨论与分析报告


Explanation:
mini-MD&A means 简短的管理层讨论与分析报告。这里的mini不是minimum的缩写。因此,我觉得no mini-MD&A requirement 可以翻译成:
没有提交简短的管理层讨论与分析报告的要求 / 无需提交简短的管理层讨论与分析报告

FYI, 美国的SEC (Securities Exchange Commission) did not adopt the proposal of the provision included in several of the proposed new items that would have required management’s analysis of a reported event (the so-called “Mini-MD&A”). The Commission stated that companies should nevertheless take care to disclose all material information and avoid omissions that make disclosure materially misleading.


    Reference: http://www.jenner.com/files/tbl_s20Publications%5CRelatedDoc...
Helen Li
Singapore
Local time: 07:08
Specializes in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Joy-KC
2 days4 mins
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