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

Downside case

Also called: low case

ELI5

A scenario based on adverse assumptions or outcomes.

Used in conversation

“Finance will reconcile downside case before the board pack goes out.”

Pitch context

You will see “Downside case” 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.