1. A modification or correction applied to a previous period, with an effective date set before the date the adjustment is actually made
The company made a backdated adjustment to correct the accounting error from the previous quarter.
A empresa fez um ajuste retroativo para corrigir o erro contábil do trimestre anterior.
2. In financial or administrative contexts, a change to records or benefits that is formally recorded as taking effect at an earlier date
Employees received a backdated adjustment to their salaries following the union agreement.
Os funcionários receberam um ajuste retroativo em seus salários após o acordo sindical.