An amount in the published financial accounts of a limited company that relates to the previous financial year. For example, the accounts will show the total sales for the current year and a corresponding amount for the previous year. Corresponding amounts are required by the Companies Act to provide a comparison. However, if the corresponding amounts are not comparable (e.g. as a result of a change of accounting policy), they should be restated; particulars of the adjustment and reasons for it should be disclosed in the notes to the accounts.