Which of the Following Statements,regarding the Management's Discussion and Analysis

Multiple Choice

Which of the following statements,regarding the management's discussion and analysis (MD&A) part of the annual report is NOT correct?

A) Investors are not interested in the MD&A because it is written by the company and could present a biased view of the company's financial condition and performance.
B) It often contains information that is not found in the financial data.
C) It provides forward-looking formation.
D) The MD&A is the company's attempt to explain its financial statements and to discuss its performance.