any exceptional items

USAGE SUMMARY

The phrase "any exceptional items" is correct and usable in written English.
It can be used in contexts such as financial reports or discussions where specific unusual or noteworthy items are being referenced. Example: "In our financial statement, we need to disclose any exceptional items that may affect our overall performance."

✓ Grammatically correct

News & Media

Formal & Business

Human-verified similar examples from authoritative sources

Similar Expressions

60 human-written examples

A year ago, the newspapers lost £37.8m before exceptional items.

The Guardian

TMG recorded costs attributable to exceptional items of £47.1m last year.

The Guardian

Total operating profit before exceptional items was £104.8 million (2009 £110.8 million).

The Guardian

Profit before taxation, good will, amortization and exceptional items rose 36percentto to £8.43 billion ($13.8 billion).

The New York Times

Excluding exceptional items, Hornby swung to a £3.4m loss from a £250,000 profit a year earlier.

The Guardian - Business

Stripping out exceptional items, profit was flat at £364m, slightly ahead of City forecasts.

The Guardian - Business

Last year the bank earned 1.2 billion euros before taxes and exceptional items.

The New York Times

The results were hit by a large number of exceptional items.

The Guardian - Business

Excluding good will charges, currency fluctuations and exceptional items, earnings increased 8percentt.

The New York Times

Future's earnings before interest, tax, depreciation, amortisation and exceptional items was £3.6m.

The Guardian

Statutory operating loss before exceptional items was £37.8 million (2009 £33.7 million).

The Guardian

Expert writing Tips

Best practice

Ensure that all "exceptional items" are properly documented and justified to maintain transparency and credibility in financial reporting.

Common error

Avoid classifying minor, recurring expenses as "exceptional items". Only include items that significantly impact the financial statements and are clearly outside the normal course of business.

Linguistic Context

The phrase "any exceptional items" functions as a noun phrase, often used in financial or business contexts. It identifies specific, noteworthy entries that deviate from the normal course of business.

Expression frequency: Missing

Frequent in

News & Media

34%

Formal & Business

33%

Science

33%

Less common in

Academia

0%

Encyclopedias

0%

Wiki

0%

Ludwig's WRAP-UP

The phrase "any exceptional items" is a noun phrase commonly used in financial reporting to denote unusual or infrequent transactions that significantly impact a company's financial statements. While grammatically correct, as confirmed by Ludwig, its usage is relatively uncommon. It is primarily found in News & Media and Formal & Business contexts. When employing this phrase, it's crucial to clearly define what constitutes an "exceptional item" to maintain transparency. Alternatives such as "any unusual items" or "any non-recurring items" may be used depending on the specific nuance desired. The phrase should not be used for minor, recurring expenses.

More alternative expressions

Phrases that express similar concepts, ordered by semantic similarity:

any unusual items

Replaces "exceptional" with a more general term for deviations from the norm.

any extraordinary items

Emphasizes the highly unusual nature of the items.

any one-off items

Highlights the non-recurring nature of the items.

any non-recurring items

Focuses on the fact that these items are not expected to happen again.

any special items

Uses a broader term to indicate items needing separate consideration.

any atypical items

Stresses the departure from the typical or usual.

any irregular items

Focuses on the lack of regularity or conformity.

any infrequent items

Highlights that these items do not occur often.

any abnormal items

Indicates a deviation from what is considered normal.

any peculiar items

Suggests that the items are strange or unusual.

FAQs

How are "any exceptional items" typically presented in financial statements?

Exceptional items are usually disclosed separately in the income statement to provide a clearer view of a company's underlying performance. This helps users of the financial statements better understand the impact of these unusual items on the company's profitability.

What distinguishes "any exceptional items" from ordinary business expenses?

Exceptional items are those that are unusual in nature or infrequent in occurrence. Ordinary business expenses, on the other hand, are regular and recurring costs associated with a company's day-to-day operations.

Could you provide examples of what might be considered "any exceptional items"?

Examples of exceptional items can include restructuring costs, gains or losses from the sale of assets, write-downs of assets, and the impact of significant litigation settlements.

Are there alternatives to using the phrase "any exceptional items" in financial reporting?

Yes, you can use alternatives like "any unusual items", "any extraordinary items", or "any non-recurring items" depending on the specific nature of the items being described.