Abnormal Gains (Loss)
Abnormal gains are usually gains of a non-recurring nature. For example, an unrealised gain from currency hedging would be written back as an abnormal because it is not congruent with the normal operations of the business. Clime’s analysts further differentiate between what the company claims to be an abnormal, significant or unusual, and what they believe truly reflects unusual or significant one-off events.
Related definitions:
