It is less complicated than it looks, once the terms are clear.
Ask around and you will get a different answer every time, so here is the short version.
What to check first
There is a deadline involved, and missing it costs more than the difference. The figures move about, but the direction has been the same for three years.
What actually changed
The figures move about, but the direction has been the same for three years. There is a deadline involved, and missing it costs more than the difference.
What it costs
The exceptions matter more than the rule, and there are three of them. The practical effect is easier to see in a single example than in a summary.
The short answer: check the date, then check the figure, then decide.