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backward-looking correction

[/ˈbækwərd ˈlʊkɪŋ kəˈrekʃən/]
nounpl: backward-looking corrections
correção retroativa
1. An adjustment or revision made to past data, statements, or records to correct errors or inaccuracies that have already occurred
The company issued a backward-looking correction to its financial statements from the previous quarter.
A empresa emitiu uma correção retroativa de suas demonstrações financeiras do trimestre anterior.
2. In economics and policy, a correction that addresses or compensates for past mistakes or omissions
The central bank announced a backward-looking correction to interest rate adjustments made six months prior.
O banco central anunciou uma correção retroativa dos ajustes de taxa de juros realizados seis meses antes.
Synonyms
retroactive correctionex post correctionafter-the-fact adjustment
Antonyms
forward-looking correctionprospective correction

Regional Variations

General Brazilian
correção retroativa
Most common term used in financial and legal contexts
Portugal
correção retrospetiva
Portuguese spelling variant using 'retrospetiva' instead of 'retroativa'
General
ajuste retroativo
Alternative term emphasizing adjustment aspect

Related Idioms & Phrases

set the record straight
correct the record
amend previous statements
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