1) | Costs related to acquisition, separation or divestiture to the extent any such item qualifies for separate line item disclosure on the face of the consolidated statement of income in accordance with Generally Accepted Accounting Principles consistently applied; |
2) | Cash impacts from the following: |
• | Items individually identified within Other Expenses, net, (except for interest, currency and asset sales) and to the extent the amount is greater than $10 million pre-tax. If any such item qualifies for separate line item disclosure on the face of the consolidated statement of income in accordance with Generally Accepted Accounting Principles consistently applied, then such item will also warrant adjustment; |
• | Gains/(losses) from the settlement of tax audits or changes in enacted tax law (to the extent the amount is greater than $10 million pre-tax); |
• | Gains/(losses) resulting from acts of war, terrorism or natural disasters (to the extent the amount is greater than $10 million pre-tax); |
3) | Cash payments for restructurings in excess of or less than the amount reported as current restructuring reserves in the preceding year’s Annual Report; |
4) | Pension contributions in excess of or less than the planned amounts for each year; |
5) | Impact of changes in receivables factoring programs as compared to total amount factored as of the previous year end. |
1) | Impacts of any individual acquisition in excess of $500 million purchase price; |
2) | Impacts of a divestiture with revenue equal to or greater than $100 million; |
3) | Effects of a change in accounting principle as identified within the Company’s consolidated financial statements or MD&A. |