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What are exceptionals?

What are exceptionals? Here are some definitions.

Noun
  1. plural of exceptional
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Examples
The local management is hoping for a better full year out-turn than last year, but it is not stated whether this is before or after exceptionals are taken into account.
Net profit before exceptionals totalled a159 million compared with a195 million in 2002, in a difficult economic environment exacerbated by the slide in the dollar.
Johnston is at least profitable, earning £30.8m operating profit before exceptionals, but the company is desperate to pay down its £330m debt load by £40m a year.
Retail analyst Nick Bubb predicts the group will make profits before exceptionals of £370m for the year to the end of January.
That in times of great darkness Exceptionals are sent to enlighten us so there is never total darkness!
Stripping out exceptionals and adjusting for onerous lease contracts, profits fell.

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