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Budgets, forecasts & scenarios · Core

Seasonality

Also called: seasonal pattern, seasonal effect

ELI5

Recurring variation linked to time of year or calendar patterns.

Used in conversation

“State the period, currency and accounting basis for seasonality.”

Pitch context

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

Why it matters: In budgets, forecasts & scenarios, 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 · 13

Direct term-level sources and supporting source families.