a. Writedown of inventories to net realizable value and the reversal of such a write-down
b. Recognition of a loss from the impairment of property, plant and equipment, and intangible assets and the reversal of such an impairment loss
c. The reversal of any provision for restructuring
d. Acquisitions and disposal of items of property, plant, and equipment
e. Commitments for the purchase of property, plant, and equipment
f. Litigation settlements
g. Corrections of prior period errors in previously reported financial data
h. Changes in the economic circumstances that affect the fair value of financial assets and financial liabilities
i. Any debt default or breach of a debt covenant that has not been corrected subsequently
j. Related party transactions
k. Changes in the classification of financial assets
l. Contingent liabilities and contingent assets