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Tool 3 of 4

Which of our measures are management performance measures?

Teams generally know an MPM needs a reconciliation and cannot tell which of their own subtotals qualify. Three tests, all of which have to hold. The ones that catch people are measures used in a results presentation but never printed in the statements.

Common ones, if you use them

Add the measures you publish. Start with anything in your results release with "adjusted" or "underlying" in its name.

A reference aid for qualified finance professionals. Not accounting, audit, legal or tax advice, and no substitute for review by your technical accounting lead or auditor. Terms