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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Excluding this exceptional item, the increase in operating expenses would be 10.
The exceptional item of pounds 585,000 left profit before tax pounds 1.
Consolidated Profit after Tax and exceptional item for twelve months FY-17 at Rs.
On a full year basis, our EBITDA rose 34%, while Net Profit before exceptional item reported a robust growth of 54 %.
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.
The Profit before tax and exceptional item for the current quarter is Rs.
Consequently PBT after exceptional item for last year was Rs 118.
The Profit Before Tax (PBT) after considering the exceptional item on account of additional provision on standard assets of Rs.
Profits before tax, goodwill amortisation and exceptional item, up 15% to GBP 15.
The jump in earnings is due not only to the encouraging improvement in our operations but also to a high level of positive exceptional items resulting from the disposal of land that was no longer being used following the successful completion of measures to optimise our network of sites, says DEUTZs Chief Financial Officer, Dr Margarete Haase.
The group posted a 26% fall in pre-tax profit to PS114 million in 2017 as it booked exceptional items totalling PS10.
The company said it was also on track to deliver a group operating profit before exceptional items of 1.
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