Допустим, "исключительные статьи". Но «статьи» ли это вообще (а не платежи? Они фигурируют и в определении "Current Assets", и в определении "Current Liabilities":

"Current Assets" means the aggregate (on a consolidated basis) of all inventory, work in progress, trade and other receivables of each member of the Group including prepayments in relation to operating items and sundry debtors...
excluding amounts in respect of:
(a) receivables in relation to tax;
(b) Exceptional Items and other non-operating items;

"Current Liabilities" means the aggregate (on a consolidated basis) of all liabilities (including trade creditors, accruals and provisions) of each member of the Group falling due within twelve Months from the date of computation but excluding amounts in respect of:
(a) liabilities for Borrowings and Finance Charges;
(b) liabilities for tax;
(c) Exceptional Items and other non-operating items;

М.б., "статьи исключительных доходов и расходов"?