| non-cumulative value (EC-EIS) |
A key figure that is measured in relation to points in time.
Such key figures cannot normally be meaningfully summed over time. With non-cumulative values such as "number of employees", for example, it does not make sense to sum the number of employees over different periods, but rather to calculate an average over the periods. With share prices, the maximum, minimum and average within a period are of interest, not the sum. The aggregation behavior of the key figure shows how non-cumulative values should be summarized.