Extraordinary expenses

Extraordinary expenses are generated outside the enterprise's operations proper and one-off in nature and substantial in terms of size. Sales gains and losses from fixed assets are normally included in other operating income and expenses. However, the sales gain or loss generated in connection with the total exit from an industry was seen as an extraordinary item before 2016. Group contributions according to the Act on Group Contributions were also presented in extraordinary items before 2016. After this, group contributions are in a separate section before the total result in the statistics.

The items of extraordinary income and expenses were discontinued in the amendment of the Accounting Act in 2016, but part of enterprises still report some figures in these items. For this reason, the items have not been removed from the statistics.