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(1) Where a particular amount is specified in a financial statement for the financial period of a registered scheme the approved trustee of the scheme shall ensure that the corresponding amount for the immediately preceding financial period of the scheme if any is shown in the statement in a way to allow easy comparison between the first-mentioned amount and the corresponding amount.

(2) Where the first-mentioned amount has been determined on a different basis  from the corresponding amount and the different basis materially affects the determination  of the corresponding amount then

(i) the corresponding amount shall be adjusted in a way to make it consistent with the basis on which the first-mentioned amount was determined; and

(ii) The particulars of the adjustment and the reasons for the adjustment shall be disclosed in a note to the financial statement.