English version


From Longman Business Dictionary
Related topics: Finance
exceptionalsex‧cep‧tion‧als /ɪkˈsepʃənəlz/ (also exceptional items, extraordinary items) noun [plural] ACCOUNTING amounts in a company’s accounts that relate to events that are not normally repeated in every period, such as asset sales or charges for RESTRUCTURING (=reorganizing)Profit, including exceptionals, will be helped by unit sales but hurt by merger costs.
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