Prospective financial information

Financial reporting and regulation.

(PFI).

For regulatory purposes, the definition of PFI includes the forward-looking equivalent of any financial information that might subsequently be prepared as historical reported information, particularly in relation to profits.

However, PFI is not limited to any specific reports or formats.

Nor is PFI limited to information about profits, even though profits are the focus of many regulatory requirements.

See also

• Financial reporting
• Regulation