discrete和aggregation

问题如下：

Forecast objects should be:

选项：

A.

based on independent third-party reports.

B.

based on individual discrete items, not aggregations.

C.

disclosed regularly or based on items that are disclosed regularly

解释：

C is correct. Forecast objects should either be disclosed regularly or be directly calculable using what is disclosed regularly. Information that is not disclosed regularly (such as a third-party consultancy’s report) is suitable to inform forecasts but can be problematic for direct use, because forecasts cannot be confirmed in a timely manner. While it may be intuitive to forecast individual discrete items,
such as sales and gross margin by individual product line, if gross margin is disclosed only on a consolidated basis, it will be difficult for analysts to verify their product-line gross margin estimates.