MD&A’s “Known Trends & Uncertainties”

Item 303 of Regulation S-K is about MD&A – “Management’s Discussion & Analysis” – and the requirement to disclose “known trends & uncertainties” is the heart of a company’s MD&A disclosure. At the 4:06 mark, our guest – Philip Morris International’s Olga Khavatskaya – gets into the nitty gritty of this part of MD&A. Hunton Andrews Kurth’s Scott Kimpel is also on the larger MD&A Vid-Guide that this Vid-Guide is excerpted from…

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