adjusted income

adjusted income is net income before extra items. It's essential for measuring earning power of a company, or for comparing with others.
For DLS, it's clear change of convertibles valuation is an extra item and must be added to NPAT, total 58.3 M. It's also clear income taxes, even if not paid, must not be added, because paying no taxes is a special and temporary situation.
But what about that strange animal, as you have so many in Australia, which is called PRRT (21.5 M)? Is there a specialist who can give me the answer ?
Complicating the situation, I tried to see how BPT treated PRRT, and I didn't find it in today's ann..., only income taxes (59.9 M)

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