exceptional item (also exceptional) noun [C, usually pl.]

(Accounting )

(in a company's financial records) an amount of money that is paid or received as part of normal business activities but which is unusually large and has an important effect on profits:

Net profit before (= not including) exceptional items fell by 5.9%.

exceptional items relating to a restructuring programme

⇨ EXTRAORDINARY ITEM

• internal audit
• internal consultancy
• internal customer
• internal equity
• internal labour market
• internal market
• internal rate of return
• Internal Revenue Code
• Internal Revenue Service
• internal search
• international
• International Accounting Standards
• International Accounting Standards Board
• international airport
• International Chamber of Commerce
• International Civil Aviation Organization
• International Financial Reporting Standards
• International Labour Organization
• international labour standards
• international law
• international management
• international monetary system
• International Reply Coupon
• International Securities Exchange
• Internesia