Restatement
A revision of previously published figures for past periods, caused by an error, a change of accounting policy, or a change in the group's perimeter.
How to read the number
Year-on-year comparison is only valid on the restated series: the old publication and the new prior-year column are different quantities.
When the metric lies
A trend assembled from archived releases falls apart after a restatement: part of the growth turns out to be a correction of the base rather than the work of the business.
Also known as: restated comparatives