{"id":2086,"date":"2021-11-09T12:19:39","date_gmt":"2021-11-09T17:19:39","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=2086"},"modified":"2021-11-09T12:19:39","modified_gmt":"2021-11-09T17:19:39","slug":"sequential-quarterly-analysis-in-interim-mda-an-example","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/sequential-quarterly-analysis-in-interim-mda-an-example\/","title":{"rendered":"Sequential Quarterly Analysis in Interim MD&#038;A \u2013 An Example"},"content":{"rendered":"<p>As we blogged about in <a href=\"https:\/\/seciblog.pli.edu\/?p=2046\">this post<\/a>, the SEC\u2019s <a href=\"https:\/\/www.sec.gov\/rules\/final\/2020\/33-10890.pdf\">November 2020 MD&amp;A Final Rule<\/a> provides companies an option to present sequential quarterly analysis in interim MD&amp;As.<\/p>\n<p>If you would like to see an example of a company that has implemented sequential quarterly analysis, check out this <a href=\"https:\/\/d18rn0p25nwr6d.cloudfront.net\/CIK-0001077771\/3947992d-46d8-4528-80d3-13e48cf17762.pdf\">Form 10-Q from Umpqua Holdings Corporation<\/a>, a bank holding company in Portland, Oregon.\u00a0 At the beginning of their MD&amp;A you will find the required disclosures to make the transition to sequential quarterly analysis.<\/p>\n<p>As always, your thoughts and comments are welcome.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As we blogged about in this post, the SEC\u2019s November 2020 MD&amp;A Final Rule provides companies an option to present sequential quarterly analysis in interim MD&amp;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 &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/sequential-quarterly-analysis-in-interim-mda-an-example\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Sequential Quarterly Analysis in Interim MD&#038;A \u2013 An Example<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[242],"tags":[],"coauthors":[154],"class_list":["post-2086","post","type-post","status-publish","format-standard","hentry","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/2086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=2086"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/2086\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=2086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=2086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=2086"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=2086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}