SIO-4.2.3
The adjustments to be made to the total operating expenses are exclusion of the following items from the total operating expenses:
(a) expense items that are not incurred from the ordinary activities and are not expected to recur frequently or regularly. This may include costs from one-time events such as write-offs, purchases of or losses from the sale of the fixed assets, or extraordinary events such as earthquakes or other natural disasters; and
(b) depreciation and amortisation expenses as stated in the financial statements
Added: July 2025