The role of management discussion and analysis (MD&A) in interim financial statements is to provide stakeholders with a narrative explanation of the company's financial performance and position during the reporting period, and to help them understand the key factors that have influenced the company's results.

The MD&A section should include the following information:

1. Overview of Business: A brief overview of the company's business, including any significant changes or developments during the reporting period.
2. Key Performance Indicators (KPIs): A discussion of the company's key performance indicators, such as revenue growth, profit margins, and return on investment.
3. Financial Performance: A discussion of the company's financial performance during the reporting period, including any significant changes in revenue, expenses, or net income.
4. Financial Position: A discussion of the company's financial position at the end of the reporting period, including any significant changes in assets, liabilities, or equity.
5. Liquidity and Capital Resources: A discussion of the company's liquidity and capital resources, including any significant changes in cash flows or capital expenditures.
6. Risk Factors: A discussion of the company's risk factors, including any risks or uncertainties that could impact the company's financial performance or position in the future.
7. Outlook: A discussion of the company's outlook for the future, including any anticipated changes or developments that could impact the company's financial performance or position.

The MD&A section should be written in clear, concise, and understandable language, and should provide sufficient detail to enable stakeholders to make informed decisions about the company's financial performance and position. It should also be consistent with the financial statements and provide appropriate disclosure of any assumptions or estimates used in the preparation of the financial statements.