1.   Another area of uncertainty is the treatment of exceptional items.

2.   As in other countries, the recession inhibited collectors from putting exceptional items on the Market.

3.   These exceptional items reflect charges arising from the Ultramar downstream disposals and re-evaluation of assets and reserves.

4.   These are in addition to the traditional historical cost and replacement cost results, both after exceptional items.

5.   Higher interest charges and a lower contribution from LVMH have meant a small fall in pre-tax profits before exceptional items.

6.   Barclays Plc earnings may be distorted by exceptional items, and analysts said the group will likely benefit from strong results from BZW Securities.

7.   D None of the analysts surveyed expect any significant exceptional items for last year.

8.   Imperial Chemical Industries Plc said third-quarter net profit before exceptional items was unchanged as a slowdown in bulk chemicals offset gains in recently acquired specialty chemical assets.

9.   On Saturday, Jinqiao reported a net loss before exceptional items.

10.   The reaction among analysts was mixed, largely because the results were littered with exceptional items, making it difficult to assess what trends are developing.