It refers to the special items are not business profits or losses. Suppose the company to sell mainly food, but wantonly investing in stocks, property and other projects, the project will be referred to the profits of these special profit (exceptional profit), and will be included in special items box; if the investment fails, unfortunately, the price of investment projects down, or the need for the overdue loans, doubtful loans, bad debt write-off, the resulting loss will be referred to a special loss (exceptional loss), the project also included a special column.