Exceptional Item

Exceptional Item

An unusual charge that a company accrues in the ordinary course of its business. For example, the wages a company pays may be exceptionally large in a given year because of the amount of overtime that employees work. This differs from an extraordinary item which is also unusual but does not accrue in the ordinary course of business. Under the Generally Accepted Accounting Principles, exceptional items must be reported on a balance sheet while extraordinary items need not be reported.
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The impairment will be reported in the profit and loss account as a non-cash, exceptional item in the fourth quarter of 2004, and has no impact on Heineken's organic rate of profit growth.
The computations of EBITDA before exceptional item for the periods outlined
Profit before tax, exceptional item and goodwill amortization increased by 8%, or EUR 2.
It is most pleasing to report that after three years of reducing our losses the Group returned to profit, recording a profit before tax and exceptional items of pounds 600,000, the exceptional item being the loss on disposal of the hotel in France of pounds 100,000.
Profits before tax, goodwill amortisation and exceptional item, up 15% to GBP 15.
Consequently PBT after exceptional item for last year was Rs 118.
7m was shown as an exceptional item in the 2011 income statement.
The exceptional item of pounds 585,000 left profit before tax pounds 1.
The Profit Before Tax (PBT) after considering the exceptional item on account of additional provision on standard assets of Rs.
The operating exceptional item is disclosed within Sweeteners and starches - Americas (GBP 38 million) and Other businesses and activities (GBP 1 million).
Pre-tax profit before goodwill and exceptional items was down 6.
3) Excludes exceptional items, discontinued operations and results of Property segment for Enodis.
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