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Dictionary by pitch.dog
Disclosure, materiality & market conduct · Core

Forward-looking statement

Also called: forward-looking information

ELI5

A statement about future expectations, plans or conditions.

Used in conversation

“Can we circulate forward-looking statement with the assumptions and open questions marked?”

Pitch context

You will see “Forward-looking statement” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.

Why it matters: In disclosure, materiality & market conduct, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 6

Direct term-level sources and supporting source families.