21.   Von Pierer said that the results would be increased by an exceptional item of several million marks from the sale of the printer division of Siemens Nixdorf.

22.   Viglen made pretax profit before exceptional items of nine million pounds in the year to March.

23.   It said the exceptional item represented a gain arising from the sale of shares in subsidiary Orange plc as part of its listing on the London Stock Exchange.

24.   Kagermann told a general assembly of SAP shareholders that result would exclude exceptional items, however.

25.   Sedgwick said the results exclude exceptional items, but added that their effect would be negligible.

26.   The automaker expects to post an operating profit before exceptional items of four billion euros this year, the magazine Capital said Wednesday, quoting an internal document.

27.   The chairman of German chemicals giant BASF, Juergen Strube, said his group was targeting a rise in operating earnings before exceptional items next year.

28.   The loss included a heavy sum for exceptional items, the report in the Les Echos and La Tribune newspapers said.