Exceptional items are non-recurring, unusual transactions that significantly impact a company's financial results, such as restructuring costs, impairment losses, or legal settlements. They are separated from regular business activities to provide a clearer view of the company’s ongoing performance. This helps prevent distortion in financial statements caused by one-off events.

We provide a "Exceptional Items" header as part of our Master Chart of Accounts which can be presented in a financial statement layout. The "Exceptional Items" header if used will appear after Interest (and outside of EBITDA) and before Income Tax.
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Here is an example of accounts allocated to the provided Exceptional Items header;
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This allows us to exclude these accounts from EBITDA, placing them after interest:
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