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Dictionary by pitch.dog
Earnings releases, calls & guidance · Core

Guidance

Also called: financial guidance, outlook

ELI5

Management's communicated expectation or range for future performance.

Used in conversation

“The filing needs the basis and boundary for guidance.”

Pitch context

You will see “Guidance” in annual reports, earnings decks, filings and investor presentations when the discussion reaches earnings releases, calls & guidance.

Why it matters: In earnings releases, calls & guidance, 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.

Connected terms

  • ForecastGuidance is management’s external communication about expected performance; a forecast is an internal or external estimate produced under a stated method.
  • GuidelineThe search label “Guidance” can route to both entries.
  • OutlookThe search label “outlook” can route to both entries.
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Sources & evidence · 8

Direct term-level sources and supporting source families.