MJSD

DEFINITION of 'MJSD'

An acronym that represents the months March, June, September and December. MJSD is an important acronym in finance since each letter represents the final month in the four quarters – the three-month periods on a financial calendar that act as a basis for the reporting of earnings, the paying of dividends, the paying of interest and the expiration of certain financial contracts.

BREAKING DOWN 'MJSD'

All public companies in the United States must file quarterly reports (known as 10-Qs) with the U.S. Securities and Exchange Commission (SEC). Each 10-Q contains the public company's unaudited financial statements and company operations information for the previous three months (quarter). 10-Qs are required for the first three quarters of the year and an annual report, known as a 10-K, which includes all of the quarters, must be filed after the end of the year.