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Description
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All companies
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All published exceptional and extraordinary items that appear before the investment activities are entered here.
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UK industrials only
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The sum of all exceptional or extraordinary items disclosed by the company. FRS1 (Revised) requires cash flows relating to exceptional or extraordinary items to be identified & explained, to allow a user to gain an understanding of the effect of the underlying transactions on the cash flows. This means, for example, that cash flows relating to reorganisation charges that are exceptional must be disclosed. FRS1 (Revised) also requires identification of cash flows that are exceptional because of their size or
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