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.