以下为句子列表：
英文: 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&Afor short) as the most important part of this disclosure.
中文: 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。
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