English translation: excluding (exclusive of) exceptional/extraordinary factors/impacts
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Explanation: The above is a standard phrase and I believe it covers what is meant here. I have never heard anybody talk about special factors in a financial context, whereas the above phrase is used all the time.
EMatt Local time: 08:58 Native speaker of: German, English PRO pts in pair: 222
Explanation: means earnings of let's say 50 cents, but you also had a one-time loss of 10 cents due to a poor investment which reduces your real earnings to 40 cents. Fashionably, the earnings before charges are called "pro forma", which opens the door to a lot a financial shenanigans and deception, the result of which we are all witnessing.
Sonderfaktoren "eingerechnet" is the opposite, or "real earnings", i.e. "earnings including special charges"
gangels Local time: 06:58 Native speaker of: English, German PRO pts in pair: 5465