Autopistas del Sol Extraordinary Item & Account Change

Metrics similar to Extraordinary Item & Account Change in the financials category include:

• Long-Term Debt Issued - This item represents cash inflow on issuance of any debt that is long-term in nature.
• Additional Paid In Capital - The excess over par value paid for common securities.
• Other Adjustments to Net Income - This item represents the deductions from net income other than preferred stock dividend, premium on redemption of preferred stock dividends, and other preferred stock related adjustments, which are considered in calculating basic earnings per share. Many companies show such adjustments in the income statement by way of a deduction from net income. Sometimes the company may not show the adjustments in the income statement, instead, may report in the notes (calculation of Earnings per share). In such cases, it is brought from notes to financial statements.
• Restatement Type - This item represents if the data for a period is based on the latest Press Release or Original filing