why in BS assumption, we sum other liabilities, tax, retirement but not forecast them seperately

Question

why in BS assumption we use the last period of day incentory for example for forecasting

Answer 1

Hi Nguyen,
It is entirely up to you to decide when building a model, but in this case we use the last figure because we believe it is more representative to current market conditions than an average of the previous 3 years.
Best,
Ned

why in BS assumption, we sum other liabilities, tax, retirement but not forecast them seperately

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