NBA - Main

Last Two Minute Reports are: "The league’s assessment of officiated events that occurred in the last two minutes of games that were at or within three points during any point in the last two minutes of the fourth quarter (and overtime, where applicable). The plays assessed include all calls (whistles) and notable non-calls. Notable non-calls will generally be defined as material plays directly related to the outcome of a possession."

So, with an emphasis on the non-calls part, does the league review and scrutinize all of the players' ball handling? Many players carry the ball constantly and this rarely ever gets called in game, but do they point it out as a missed violation that would have resulted in a change of possession in the L2M? Seems like a missed point of emphasis.