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English definition of “exceptional items”

exceptional items

noun [plural]
 
 
( also exceptionals)
ACCOUNTING amounts of money shown in a company's accounts that relate to unusual events that do not happen regularly: Including exceptional items, related to the sale this year of its 34 US businesses, pretax profit fell 7.1%. →  Compare extraordinary items
(Definition of exceptional items from the Cambridge Business English Dictionary © Cambridge University Press)
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