| 单词 | extraordinary general meeting |
| 释义 | extraordinary general meeting extraordinary general meeting(EGM) Any general meeting of a company other than the annual general meeting. Most company’s articles give the directors the right to call an EGM whenever they wish. Members have the right to requisition an EGM if they hold not less than 10% of the paid-up share capital; a resigning auditor may also requisition a meeting. Directors must call an EGM when there has been a serious loss of capital. The court may call an EGM if it is impracticable to call it in any other way. Those entitled to attend must be given 14 days’ notice of the meeting (21 days if a special resolution is to be proposed). See alsoagenda; order of business. extraordinary items Costs or income affecting a company’s profit and loss account that do not derive from the normal activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. In traditional UK accounting practice, such items were disclosed after the normal trading profit or loss had been shown. However, under current rules virtually all previously extraordinary items are now treated as exceptional items and included in the profit and loss. The concepts of extraordinary and exceptional standards are not recognized in International Financial Reporting Standards. |
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