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 including those arising on:

Examples of Exceptional Items in a sentence

• Retention means in relation to an Accounting Year such amount as the Board in its absolute discretion deems necessary to retain for application to capital projects or projected expenditure, to cover contingent liabilities or expenses or to provide for the reserves of The Association PROVIDED THAT, other than in relation to Exceptional Items, such amount shall not exceed 10% of the Income less Expenses in such Accounting Year.

• 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.

• The impacts of COVID-19 are being reported discretely under Exceptional Items as detailed in Table 1, the position presented in Table 2 therefore represents the position reported against normal activities.

• This value has been included within the Council’s COVID-19 pressures under Exceptional Items and is therefore not included within the reported position on normal activities quoted in Table 1.

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 has the meaning given to it in FRS 3 issued by the Accounting Standards Board, but excluding any Extraordinary Items.

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;