In its 2003 Improvements Project, the IASB prohibited the reporting of extraordinary items
on the income statement.
After taxes and extraordinary items
, Oriental Land's group profit fell 7.0 percent to 17.22 billion yen.
Rakentajain Konevuokraamo expected a turnover of EUR68-72m and profit before extraordinary items
of EUR10.5-11.5m for 2004.
It reported fourth quarter pretax profits before extraordinary items
of pounds 15.5 million compared with pounds 10.2 million a year ago.
Finnish IT security company F-Secure Oyj reported today (29 October) an operating loss before extraordinary items
of EUR100,000 for the period January-September 2002.
Key areas where difference might occur are discontinued operations, restructuring charges, extraordinary items
, research and development, accounting changes (in principal, estimate or errors) and employee benefits.
The German energy group RWE has announced a net profit bolstered by extraordinary items
of Euro 570 million for the first nine months of its 1998/99 trading year (to June 30), a 16% improvement on the corresponding period last year.
saw fiscal 1998 income improve by over 20% before special charges and extraordinary items
Excluding one-time charges and extraordinary items
, the company said, net income rose 16.8% to $78.2 million.
Net income, before extraordinary items
in the first half, increased 85 percent to $3.7 million, or 41 cents per share, from $2 million, or 22 cents per share in the 1995 period.
Excluding extraordinary items
, BDO's net income would have expanded by 17 percent year-on-year, the bank disclosed to the Philippine Stock Exchange on Monday.
The company projected in August to post in the current year earnings before interest, tax, depreciation and amortisation (EBITDA), excluding extraordinary items
, of between EUR 725 million and EUR 800 million.