Many stock analysts and lawyers view a certain part of the prospectus entitled " management ' s discussion and analysis of financial condition and results of operations " ( or " md & a " for short ) as the most important part of this disclosure 许多分析师和律师将章程的一部分命名为- - -管理人员的讨论、财务状况的分析、运营成果,把它作为最重要的披露部分。