receivables in relation to tax; operating (non-operating) items fin.

[Alex16]

"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 (but excluding Cash and Cash Equivalent Investments) maturing within twelve Months from the date of computation but excluding amounts in respect of:
(d) receivables in relation to tax;
(e) Exceptional Items and other non-operating items

Помогите, кто знает!

[YelenaPestereva]

receivables in relation to tax - налоги к получению;
operating (non-operating) items -- статьи, относящиеся к основной/неосновной деятельности -- в принципе, но в Вашем случае нужно посмотреть в контексте.

[Alex16]

Спасибо, Елена, жаль, что ночью уже сдал работу