1. Gain or loss from sale or abandonment of property, plant, or equipment used in the business.
- 2. Large write-downs or write-offs of:
- (i) Receivables.
- (ii) Inventories.
- (iii) Intangibles (including goodwill).
- (iv) Long-term securities (permanent decline).
3. Gain or loss from foreign currency transactions or translation, whether from major devaluations or otherwise (provided these occur on regular basis as part of normal business operations).
4. Losses from major strike by employees or by supplier's employees.
5. Long-term debt extinguishments that are part of a common management strategy.