ano base
1. A reference year used as a standard for comparison in statistical, economic, or financial calculations, against which other years' data are measured
The index uses 2020 as the base year for all price comparisons.
O índice usa 2020 como ano base para todas as comparações de preços.
2. The initial year in a series of data used to establish a baseline of 100 for index calculations
With 2015 as the base year, the current index value is 125.
Com 2015 como ano base, o valor atual do índice é 125.
3. In accounting and taxation, the year used to establish the original cost or value of an asset
For tax purposes, the base year determines the capital gains calculation.
Para fins fiscais, o ano base determina o cálculo de ganhos de capital.
This term is fundamental in both Brazilian and American economic discourse, commonly used in government statistics (IBGE in Brazil, Bureau of Labor Statistics in the USA), inflation reports, and tax documentation. Understanding the base year is essential for interpreting economic indices like the Consumer Price Index (CPI) or the Índice Nacional de Preços ao Consumidor (INPC).
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