Definitions for "Abnormal items"
Revenues or expenses arising in the normal course of business that because of their size or effect on profit are unusual, and which are included in total operating profit.
Items of revenue or expenses which arise in the normal course of business, but which distort to profit because of their unusual size or nature.
Income or expenses which are outside the normal course of a company's business and which may or may not be shown separately from the annual profit calculations.