FUNDAMENTALS Definition

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FUNDAMENTALS are factors which are 'fundamental' to the working of a company's business, its profitability, operating costs, product prices, technical innovations, etc. Company analysis taking into account these fundamental factors facilitates share valuation. See FUNDAMENTAL ANALYSIS.

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EXCEPTIONAL ITEMS are material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually or, if of a similar type, in aggregate, need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.

WORK-OF-ART is a product of one of the fine arts; especially a painting or sculpture of artistic merit.

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