The forecast disclosures appearing in the 2005 annual report of Schering AG may be found at www.schering.de/html/en/50_media/download/_files/2005/fin_rep/annual/05GB_en.pdf
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Provide
(1) A list of items forecasted (e.g., sales, profits, economic growth),
(2) The forecast horizon (e.g., one year ahead, six months ahead, not stated), and
(3) The amount forecasted (e.g., growth of U.S. $10 million, 10 percent growth). How might an investor or analyst use such forecast information? Overall, how useful is Schering AG's forecast disclosure? Why do you say so?
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