6 Exceptional items


	2019	2018	2017
	£’000	£’000	£’000
Compensation paid for loss of office	(19,599)	—	—
Football League pension scheme deficit (note 26)	—	(1,917)	—
Impairment reversal—registrations (note 15)	—	—	4,753
	(19,599)	(1,917)	4,753

Compensation paid for loss of office relates to amounts payable to a former men's first team manager and certain members of the coaching staff.

The Football League pension scheme deficit reflects the present value of the additional contributions the Group is expected to pay to remedy the revised deficit of the scheme pursuant to the latest triennial actuarial valuation at 31 August 2017.

A registrations impairment charge amounting to £6,693,000 was originally made in the year ended 30 June 2016 in respect of a player who was no longer considered to be a member of the men’s first team playing squad. This impairment was reversed during the year ended 30 June 2017 as the player was re‑established as a member of the men’s first team playing squad. The reversal was calculated to increase the carrying value of the player’s registration to the value that would have been recognized had the original impairment not occurred (that is after taking account of normal amortization that would have been charged had no impairment occurred).

(i)

Accounting policy

Exceptional items are disclosed separately in the financial statements where it is necessary to do so to provide further understanding of the financial performance of the Group. They are material items of income or expense that have been shown separately due to the significance of their nature or amount.