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Special items refer to special and infrequent items outside the daily activities of the enterprise, such asNatural disaster losses, insurance claims, donations, etc.For infrequent items, they should be grouped into relevant categories and reflected separately, that is, a separate item should be set under the corresponding category of cash flow.[1]
Chinese name
Special items
Interpretation
Special and infrequent projects outside the daily activities of the enterprise.
For example,Natural disaster lossesAnd insurance claims, if it can be clearly pointed out that they are current assets, should be included in the cash flows generated from operating activities;belong toLoss of fixed assetsShall be included in the cash flow of investment activities.If it cannot be specified, it can be included in the cash flow of operating activities.Donation income and expenditure may be included in business activities.Of course, when the cash flow of special items is not large, they can be included in other items under the cash flow category, not listed separately.
