Exceptional items: related pages

EPS adjusted for non-cash or one-off items such as amortisation and exceptional costs to give a better indication of underlying trends.

Operating profit adjusted for non-cash or one-off items to give a better indication of underlying trends.

Manipulation of financial numbers, usually within the letter of accounting rules.

Earnings before Interest, Tax, Depreciation and Amortisation.

The cost shown in the profit and loss account as the result of a fall in the value of an asset.

This is the amount of actual cash made by a company’s business.