exceptional items meaning

• [Economics]
  Costs or income affecting a company's profit and loss account that arise from the normal activities of the company but are of exceptional magnitude, either large or small. These should be included but disclosed separately in arriving at the profit or loss on ordinary activities.

  Compare:

  extraordinary items.

• tax, amortization and exceptional items (ebitae) earnings before interest:    [Finance]An accoun ...
• exceptional:    Adjective: excepti ...
• exceptional child:    [Medicine]A child ...

Examples

1. exceptional item is noted above the line in company account
2. it is the net profit or net loss figure before tax and before extraordinary or exceptional items
3. the key to understand it is to analyze the core item 2 . 2 and the exceptional item 5 . 7
4. This year, no exceptional items were charged to the accounts.
5. Exceptional items included 84 . 8 million pounds from selling assets.