Investor Presentaiton
nuuday
Management review Financial statements Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Parent company
Statements
2.6 Special items (continued)
AA Critical accounting judgements
§
In the income statement, special items
are presented as a separate item.
Special items include income or costs
that in Management's judgement shall be
disclosed separately by virtue of their
size, nature or incidence. In determining
whether an event or transaction is spe-
cial, Management considers quantitative
as well as qualitative factors such as
the frequency or predictability of occur-
rence of the transaction or event,
including whether the event or transac-
tion is recurring. This is consistent with
the way that financial performance is
measured by Management and reported
to the Board of Directors, and assists in
providing a meaningful analysis of the
operating results of Nuuday.
Accounting policies
Special items are significant amounts
that Management considers are not
attributable to normal operations such
as restructuring costs and special write-
downs for impairment of intangible
assets and property, plant and equip-
ment. Special items also include gains
and losses related to divestment of
enterprises, as well as transaction costs
and adjustments of purchase prices
relating to the acquisition of enterprises.
Special items consist of both recurring
and non-recurring items.
Special items are disclosed on the face
of the income statement. Items of a simi-
lar nature in joint ventures and associ-
ates are recognised in profit from joint
ventures and associates.
Nuuday Annual Report 2022
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