May 25 (Reuters) - Wesfarmers Ltd WES.AX :
* Target and curragh significant items expected WES.AX
* Target and curragh significant items expected in 2016 full-year results
* "Restructuring costs and provisions of $145 million to significantly rebase target"
* Says underlying FY 2016 EBIT loss for target of approximately $50 million
* Non-cash impairment of $600 million to $850 million pre-tax ($420 million to $600 million post-tax) to be recorded in curragh
* Non-cash impairment of $1.1 billion to $1.3 billion pre-tax to be recorded in Target
* Accounting impairments in target and curragh, which will be finalised as part of the group's FY 2016 annual accounts, are non-cash in nature
* Accounting impairments in target and curragh have no effect on current trading and will not impact the group's compliance with its banking covenants
* Intended that group's final dividend for FY 2016 will be determined based on group's net profit after tax excluding impairment charges
* Source text for Eikon ID:nASXGcdgj
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