extra dividend | bonus dividend | non-recurring dividend | special dividend

distribution of a dividend | dividend disbursement | dividend distribution | dividend payment | dividend payout | dividends paid | payment of a dividend

exceptional cancer patient

exceptional education-related cost [ exceptional education related cost | exceptional education cost ]

exceptional leave to remain | ELR [Abbr.]

unusual item | special item | exceptional item

unusual result | special result | exceptional result | non-recurring result | unusual gains and charges | special gains and charges | unusual gains and losses | special gains and losses | exceptional gains and losses | special profits and losses | special charges and income

Definition: A transient disorder that develops in an individual without any other apparent mental disorder in response to exceptional physical and mental stress and that usually subsides within hours or days. Individual vulnerability and coping capacity play a role in the occurrence and severity of acute stress reactions. The symptoms show a typically mixed and changing picture and include an initial state of daze with some constriction of the field of consciousness and narrowing of attention, inability to comprehend stimuli, and disorientation. This state may be followed either by further withdrawal from the surrounding situation (to th ...[+++]e extent of a dissociative stupor - F44.2), or by agitation and over-activity (flight reaction or fugue). Autonomic signs of panic anxiety (tachycardia, sweating, flushing) are commonly present. The symptoms usually appear within minutes of the impact of the stressful stimulus or event, and disappear within two to three days (often within hours). Partial or complete amnesia (F44.0) for the episode may be present. If the symptoms persist, a change in diagnosis should be considered. | Acute:crisis reaction | reaction to stress | Combat fatigue Crisis state Psychic shock

8. The competent authority may permit the institution to adjust the calculation of the dividend pay-out ratio as described in points (a) and (b) of paragraph 7 to exclude exceptional dividends paid during the period.

The analysis of its amount is all the less relevant in the light of the State aid rules’ since this amount was ‘an extraordinary contribution in favour of its sole shareholder [the French State], which can be assimilated to an extraordinary dividend distributed before any opening-up of the capital to private investors’.

Consequently, it was perfectly consistent on the part of a prudent single shareholder State to draw out the largest possible amount in extraordinary dividend, according to the terms of the French Republic, rather than to leave the funds in the undertaking, from which after opening-up the capital in 1997, it would draw at most its pro rata in the capital maintained.

The former included the alignment of VAT tax rates with the acquis in May 2004 and measures to discourage tax evasion, while the one-off measures took the form of an exceptional dividend on past profits of semi-governmental organisations and a tax amnesty.