Exceptional result

See also: Result

The exceptional result is a notion of the continental Comptabilité. It expresses the result carried out by a company because of the nonrecurring events which occurred during the exercise considered. It takes into account only the exceptional products and loads. The exceptional products can relate to operations of management (for example the unexpected covering of a credit left the accounts) or operations in capital (for example the product of the sale of a credit: a subsidiary company, a factory, production machine tools…). In the same way, the exceptional responsibilities can relate to operations of management (for example costs of Restructuration) or operations in capital (for example the residual value, taking into account the accumulated depreciation, of the sold credits).

See the N°83-1020 decree of November 29th, 1983 in its article 14 for the existing most precise definition in the French legislation. Also article 230-1 of the PCG for the obligation to ventilate the current of the exceptional one.

Then elements of doctrines like opinions MFA, CNC or the IAS 8. The French legislation will evolve to the international standards which restrict the definition of the exceptional elements.

Calculation

This result is calculated starting from the exceptional produced S whose are withdrawn the exceptional load S. In France, calculation is carried out according to the following wording:

Products Exceptional products on operations of management + exceptional Products on operations in capital + Begun again on exceptional provisions = Total of the exceptional products

Loads Exceptional responsibilities on operations of management + Exceptional responsibilities on operations in capital + Equipments with exceptional depreciation and provisions = Total of the exceptional responsibilities

Products - loads = exceptional Result

The exceptional result comes to be added to the Résultat running of the company for, after taking into account of the Participation of paid in the result of the company and the income taxes, to define the countable Bottom line.

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