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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Working

Assumption register

Also called: assumption log

ELI5

A maintained list of model assumptions, owners, evidence and status.

Used in conversation

“Can we circulate assumption register with the assumptions and open questions marked?”

Pitch context

You will see “Assumption register” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.