The base year is the year for which the financial statements are being prepared.
The base year is when the financial statements are for.
The future  year is when the financial statements are for.
A woman is seen outside a store.
A girl on a red snowboard is airborne.
The Clear Skies Act has to do with oceanography and the impacts in that field.
The snowboarder is in the hospital.
Three people are sleeping at home.
The people are walking outside.