так бы и сказали, см.
extra items = extraordinary items=непредвиденные или чрезвычайные расходы (в финансовых отчётах корпорации и банковStockopedia explains Diluted EPS Excluding Extrordinary Items...
Extraordinary items are infrequent or unusual in nature and therefore tend to be extremely rarely seen, for example in the scenario of terrorist attacks or tsunami impact a company may report extraordinary losses. These items are quoted separately in the accounts and shouldn't be confused with 'exceptional' items which may be infrequent but are not unusual in nature.
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