Exceptional and extraordinary items in schedule vi (revised)

Can anybody please tell me the difference between exceptional and extraordinary items as given in statement of profit and loss as per schedule 6 (Revised).. 


According to US GAAP extraordinary item is any activity or event is: 
1>infrequent in nature 
2>unpredictable/unusual and 
3>so material in amount that it cannot be reported in aggregate with other amounts...

Then what is exceptional item? plz tell me with a few examples.. thank you.. 



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