# Commission Guidance on Management's Discussion and Analysis of Financial Condition and Results of Operations
> **US Securities and Exchange Commission** · Guidance. · Published 2020-02-25 · Effective 2020-02-25 · 85 FR 10568
## Document
- **Document number:** 2020-02296
- **Category:** guidance
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 85 FR 10568
- **CFR reference:** 17 CFR 211
- **Publication date:** 2020-02-25
- **Effective date:** 2020-02-25
- **Docket:** Release Nos. 33-10751
## Abstract

We are providing guidance on key performance indicators and metrics in Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/02/25/2020-02296/commission-guidance-on-managements-discussion-and-analysis-of-financial-condition-and-results-of)
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