汇丰银行08年财报上充斥着非经常项目，但是汇丰仍旧创造了90亿美金的年度税前利润，而其多数同行则在这年中频频报损。
Its 2008 results were riddled with one-off items, but the bank still made an annual pre-tax profit of over $9 billion in a year when most peers made losses.
根据上市公司盈利的可持续性不同，将净利润分为经常性利润和非经常性损益。
According to the durative, earnings can be divided into two parts, ordinary profit and extraordinary items.
扣除非经常性损益后的净利润与扣除前的净利润相比，以低者作为加权平均净资产收益率的计算依据（1分）。
Comparing the net profit before non-recurring profit and loss deduction to the ones after the deduction, the lower one is taken as the calculated basis of weighted average net assets returns ratio.
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