Definition for : Extraordinary items
Such events as earthquakes, other natural disasters or the expropriation of Assets by a government give rise to unpredictable financial consequences. These events are not expected to recur frequently or regularly and are beyond the control of a company's management. Hence, a separate extraordinary items category was created for precisely such extraordinary items. Extraordinary items should be separated from Exceptional items.
(See Chapter 3 Earnings of the Vernimmen)
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