The outlook

What is expected next, and what would change that.

The part

What it is

A period report without an outlook describes history to people whose job is the future.

The link to the forecast should be explicit, so the two documents are not saying different things.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.

Expectation
What is expected in the coming period.
Text shared type
Forecast
Which forecast version this aligns with.
Reference shared type
What would change it
The risk or opportunity that would move the expectation.
Text shared type