Adjustované

Adjustované is a term that can refer to several concepts, most commonly in finance and accounting. In its general sense, it means modified or altered from an original state.

In financial reporting, "adjusted" often indicates that a figure has been modified to exclude certain items or events that are not considered part of the company's core operations or that are unusual. For example, adjusted earnings per share might exclude one-time gains or losses to provide a clearer picture of the company's ongoing profitability. Similarly, adjusted revenue might exclude the impact of currency fluctuations or acquisitions/divestitures.

The purpose of these adjustments is typically to make financial data more comparable over time or between different companies. By removing distorting factors, analysts and investors can gain a more accurate understanding of performance trends and underlying business health.

The specific adjustments made to a figure are usually detailed in the footnotes or accompanying notes to financial statements. It is important for users of financial information to understand what has been adjusted and why to avoid misinterpreting the data. The term can also be applied in other contexts, such as adjusted prices or adjusted quantities, where a base value has been modified for a specific reason.