Sequential Quarterly Analysis in Interim MD&A – An Example

By George Wilson 

 

As we blogged about in this post, the SEC’s November 2020 MD&A Final Rule provides companies an option to present sequential quarterly analysis in interim MD&As. 

 

If you would like to see an example of a company that has implemented sequential quarterly analysis, check out this Form 10-Q from Umpqua Holdings Corporation, a bank holding company in Portland, Oregon.  At the beginning of their MD&A you will find the required disclosures to make the transition to sequential quarterly analysis.

 

As always, your thoughts and comments are welcome.

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