Sept'16 Q1 Monza

As the answer says: "The one area that could be argued is whether to include the one-off costs of restructuring in performance. It would probably be best to disclose both figures to the company’s stakeholders and to identify how any competitor would perform such a calculation for benchmarking." performance measures are only useful if compared to something. For example, to previous years' results or to other, similar companies. However, a specific once-off cost such as the restructuring cost will distort underlying trends and therefore distort judgement of the company's underlying performance.