Special charges — also known as unusual or exceptional charges — made headlines after the market meltdown of early 2000, when a growing number of prominent companies began using these charges to gloss over large expenses and losses, some of which should have been included in operating earnings. The temptation is obvious, as excluding special charges from earnings can help companies meet profit targets.
http://info.horizonpublishing.com/stories/story.asp?P=DTF&S=...

14. Przychody nadzwyczajne. 15. Obciążenia nadzwyczajne. 16. Zysk lub strata nadzwyczajna.
http://tinyurl.com/a25kand

Obciążenia te nie są dodatkiem do innych obciążeń, lecz wynikają ze zdarzeń nadzwyczajnych/wyjątkowych.

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Note added at 1 day9 hrs (2013-01-18 17:37:03 GMT)
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Vor Sonderbelastung
before exceptional items/one-time charges
"Astonishing how many translations use "special charges", or e.g. "special items" for "Sonderposten" (which are the same thing). So it's the return on net operating assets before/after exceptional items (or: one-time charges), I guess."
www.proz.com/kudoz/1087961

特别费 > special charges; extraordinary cost; special expenses
http://www.proz.com/?sp=gloss/term&id=6860086

Czyli "special charges/expenses/costs", "exceptional charges/expenses/costs", "extraordinary charges/expenses/costs" to praktycznie jest to samo: koszty/wydatki/obciążenia nadzwyczajne/wyjątkowe/jednorazowe - nie chodzi tu o żadne dodatki.