1. In accounting and finance, non-recurring or unusual transactions that are significant in amount and are separately disclosed in financial statements because they are not part of normal business operations
The company's financial report highlighted exceptional items such as asset write-downs and restructuring costs.
O relatório financeiro da empresa destacou itens excepcionais, como baixas de ativos e custos de reestruturação.
2. Extraordinary or unusual events or transactions that differ materially from the company's typical operations
Exceptional items included the sale of a subsidiary and one-time severance payments.
Os itens excepcionais incluíram a venda de uma subsidiária e pagamentos de indenizações únicos.