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PART 4 CONTINUOUS DISCLOSURE AND MD&A REPORTING SECTION 430 - INTERIM MD&A REPORTS
CAPABILITY TO DELIVER RESULTS Potash provides context for its discussion and analysis of interim results by providing a high-level shortened version of its vision and strategy and using effectively a table to report progress against stated goals for its key performance drivers. Potash provides earnings guidance and a discussion of business segment operating performance. TELUS provides a useful table of contents for its interim MD&A that highlights use of the CICA’s MD&A disclosure framework. It notes its six strategic imperatives and provides a short update on progress on each. Using a table, TELUS reports its key performance drivers and provides an update on key capabilities to deliver results. It provides an update on risks and risk management and discusses its revisions to annual guidance. |
