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

• Therefore, I find that Magnum failed to separately disclose the nature or constituents of Exceptional Items in Audited Financial Results disclosed on May 29, 2017 and July 19, 2017.

• It is also noteworthy that Note 1 to Magnum’s financial results for 2016-17 explains the Extraordinary Items in the previous FY 2015-16 as “ profits derived from sale of non-core assets”, but fails to explain or give any break-up or details regarding ₹ 129.50 crores worth of Exceptional Items for the applicable FY 2016-17 which turned around a loss-making company for the first time since 2008-09, and reflected it as a Company which had made unprecedented profit of ₹ 103.15 crores.

• In this regard, the Noticees have not denied that they did not detail the nature of Exceptional Items in the financial statements for the quarter ending and FY ending March 31, 2017 which were submitted to the exchanges on May 29, 2017 and July 19, 2017.

• BUSINESS REVIEW(continued) Exceptional Items In 2008, due to the conversion of the convertible bonds by minority shareholders of BE Water, the Group recorded an exceptional profit from the deemed disposal of interests in subsidiaries of approximately HK$450 million.

• I note that despite their size and unusualness, Magnum did not disclose the nature or details of Exceptional Items amounting to₹ 129.50 crores in its audited results for the quarter ending and FY ending March 31, 2017 filed with the exchanges on May 29, 2017 for the FY ending March 31, 2017, which turned a loss of ₹ 26.34 crores from ordinary activities after finance cost (but beforeExceptional Items), into a profit of ₹ 103.16 crores after accounting for Exceptional Items.

More Definitions of Exceptional Items

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 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:

Exceptional Items has the meaning given to it in the Applicable Accounting Principles but shall exclude any items falling within the definition of Extraordinary Items;

Exceptional Items has the meaning given to it in Clause 24 (Financial covenants).