1.   But Vallance said if the above items were excluded, then earnings would actually have risen slightly.

2.   Both periods exclude unusual items.

3.   Both sets of numbers exclude unusual items.

4.   A few items are excluded, including alcohol, tobacco, soap and nonfood items except vegetable garden seeds.

5.   All figures exclude unusual items.

6.   All are excluding one-time items.

7.   British Aerospace Plc, the U.K. builder of military and civilian aircraft, said pretax profit doubled, excluding one-time items, as the company reduced operating costs.

8.   Excluding one-time items, the results beat expectations.

9.   It followed weeks of squabbling as both sides fought to exclude some items from the final accord.

10.   Pro forma reporting excludes such items as stock-based compensation and restructuring costs.