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The following examples are intended to illustrate the types of information currently provided in MD&A's. These examples were selected primarily to illustrate aspects of the recommended disclosure practices in Parts 3, 4 and 5 of the November 2002 CICA MANAGEMENT'S DISCUSSION AND ANALYSIS: GUIDANCE ON PREPARATION AND DISCLOSURE (MD&A Guidance). The examples are provided using website links to SEDAR corporate filings. Upon opening the referenced filing, readers should scroll to the page indicated within the opened document (i.e. the annual report or MD&A page number) to locate the specific example. For each example, a short comment is provided. These examples do not necessarily represent the best or only way to implement aspects of the recommendations in the MD&A Guidance. But they may prove of assistance to preparers who are looking for existing examples of types of disclosure. The contents of this site will be updated regularly; you are invited to contribute to this by offering comments on the disclosures presented as well as suggesting disclosure examples that you would recommend be posted to this site. Please send your comments and suggestions to md&a.info@cica.ca PART 3 THE DISCLOSURE FRAMEWORK |