Insolvency and Management discussion and analysis: Difference between pages

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1.
(MD & A). ''US Financial reporting''.
A narrative report, which may also contain numerical tables and other analysis, required for a company reporting under US SEC rules.


Inability to pay financial obligations as they fall due.
Similar to the Business review under UK (and other jurisdictions) financial reporting.


== See also ==
* [[Business review]]


2.
Under UK law, the inability of a company - on a balance of probabilities - to meet all of its existing, prospective and contingent liabilities, taking account of future costs and of future interest obligations.
In making this assessment, future income and future asset valuations are also taken into account.
== See also ==
* [[Company voluntary arrangement]]
* [[Cost of financial distress]]
* [[Creditors]]
* [[Insolvency practitioner]]
* [[Insolvency Service]]
* [[Scheme of arrangement]]
* [[London Approach]]
* [[Solvency]]
* [[Solvency II]]
* [[Statement of affairs]]

Revision as of 14:20, 23 October 2012

(MD & A). US Financial reporting. A narrative report, which may also contain numerical tables and other analysis, required for a company reporting under US SEC rules.

Similar to the Business review under UK (and other jurisdictions) financial reporting.

See also


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