shall be explained in terms of a 3-5-year business plan (represented in figures or otherwise) and a progress report on the implementation of the operation according to the goals shall be explained in the
, represented by diagrams or graphics as seen appropriate – at least in the following matters. In case of multiple product lines or business groups, separate MD&A for each significant product line or business
analysis (MD&A) and the Company’s financial condition according to the Management’s perspective accompanied by the causes and relevant factors – if preferred, represented by diagrams or graphics as seen