The impairment on India “suggests costs are being squirreled away as exceptional items, ” said Morten Singleton , an analyst at Collins Stewart in London.

据英国券商高林斯特（Collins Stewart）分析师莫顿·辛格顿（Morten Singleton）所言：沃达丰印度市场的削弱昭示着“成本计提为特殊项目“这一事实。

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The accounts of big, troubled banks—in particular Bank of America (BofA) and Citigroup—are awash with exceptional items, including tax gains and changes in the value of their own debt.

而那些陷入困境的大银行，尤其是美国银行和花旗银行，被诸如增税和自身债务价值变动等特殊项目所困扰。

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The scale of this Paralympics is exceptional. For the number of athletes, the participating countries and the sports items all surpass the former one.

本届残奥会的规模空前，无论是运动员人数、参赛国家和地区数量还是体育项目数量，都超过往届残奥会。

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But underlying profits - which strip out currency effects and exceptional items - were up 33%, while revenues grew 10%.

BBC: Sports Direct reports further growth

Earnings before interest and taxes fell 70%, to 27.3 million pounds, 15 million pounds short of interest expenses (before exceptional items).

FORBES: Manchester United Still Financially Solid

He sold many of the pieces he acquired through the family business but held on to some of the more exceptional items for his personal collection.

BBC: Entertainment & Arts