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| Last Twelve Months.
| | The risk of adverse consequences arising from the actions of governments or of governmental agencies. |
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| | | [[Category:Financial_risk_management]] |
| A time period used in evaluating performance over time.
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| For example, LTM unit sales, sales revenue, profit measure or profitability ratio.
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| Many smaller bodies report annual figures, only once per year.
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| Often for larger organisations, each time relevant figures are available for investors, it will be when the firm reports - often quarterly or half-yearly.
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| Within an organisation, commonly monthly accounts are produced, but some matters - unit sales, injury-causing accidents, for example - will be reported on more frequently.
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| As well as use in performance evaluation, LTM figures can also be useful in detecting irregularities such as fraud, false accounting, etc.
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| LTM figures are sometimes referred to as "moving annual" or "rolling annual" figures and may, for example, be expressed as "moving annual total" (abbreviated to MAT).
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| Also known as ''Trailing'' Twelve Months (TTM).
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| ==See also==
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| *[[Association of Corporate Treasurers]]
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| *[[Cost per unit]]
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| *[[False accounting]]
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| *[[Moving average]]
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| *[[NTM]]
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| [[Category:The_business_context]]
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| [[Category:Corporate_finance]] | |
Revision as of 16:43, 25 January 2014
The risk of adverse consequences arising from the actions of governments or of governmental agencies.
