statement of adjustments

[Nina79]

кто знает как это по-русс.?

Спасибо!

контекст:
Statement of Adjustments
If historical financial information has been changed from previously published audited information, a statement may be requested from .... which shows and explains the changes that have been made.

[Alex16]

Возможно, отчет об изменениях (о корректировках).

[Bashful]

не знаю не знаю
как-то не звучит

[Alex16]

from whom is such statement requested?

[Nina79]

alex
its requested of a company looking to float on a stock market