Exceptional Items definition

Exceptional Items means any material items of an unusual or non-recurring nature which represent gains or losses including those arising on:
Exceptional Items means any exceptional, one off, non-recurring or extraordinary items.
Exceptional Items means any exceptional, one off, non-recurring or extraordinary items;

Examples of Exceptional Items in a sentence

  • See note 4 for explanation of Exceptional Items and other adjustments.

  • Exceptional Items When items of income and expense are material, their nature and amount is disclosed separately, either on the face of the Comprehensive Income and Expenditure Statement or in the notes to the accounts, depending on how significant the items are to an understanding of the Joint Committee’s financial performance.

  • Exceptional Items 9.Profit / (Loss) from ordinary activitiesbefore tax (7 + 8) 10.

  • Exceptional Items - When items of income and expense are material, their nature and amount is disclosed separately, either on the face of the Comprehensive Income and Expenditure Statement or in the Notes to the Accounts.

  • Exceptional Items When items of income and expense are material, their nature and amount is disclosed separately, either on the face of the Comprehensive Income and Expenditure Statement or in the notes to the accounts, depending on how significant the items are to an understanding of the Authority’s financial performance.


More Definitions of Exceptional Items

Exceptional Items means any material items of an unusual or non-recurring nature with respect to gains or losses of the Group arising on:
Exceptional Items means any exceptional, one-off, non-recurring or extraordinary items which represent gains or losses, including those arising on:
Exceptional Items has the meaning given to that term in Clause 23.1 (Financial definitions).
Exceptional Items has the meaning given to it in Clause 24 (Financial covenants).
Exceptional Items means items of income and expense that are sufficiently large and unusual due to the significance of their nature, size or incidence of occurrence as to distort comparisons from one period to the next (including, without limitation, any Transaction Costs that are sufficiently large and unusual due to the significance of their nature, size or incidence of occurrence as to distort comparisons from one period to the next).
Exceptional Items means any exceptional, one off, non-recurring or extraordinary items (including without limitation any lay-off and other restructuring costs and any additional pension costs relating thereto, in each case incurred by Kemira Pigments and as referred to in the KPMG Supplementary Report).
Exceptional Items means extraordinary items as defined by the Accounting Principles and reported as such in the consolidated statement of operations of the Parent delivered pursuant to Clause 21.1 (Financial statements) and those items arising on: