1. In accounting and finance, income or expenses that are unusual, infrequent, and material in nature, not typical of normal business operations
The company reported extraordinary items including a one-time gain from the sale of a subsidiary.
A empresa relatou itens extraordinários, incluindo um ganho único da venda de uma subsidiária.
2. Non-recurring transactions or events that significantly impact financial statements and require separate disclosure
Extraordinary items must be clearly disclosed in the financial statements to provide investors with accurate information.
Os itens extraordinários devem ser claramente divulgados nas demonstrações financeiras para fornecer informações precisas aos investidores.