Please help, cash flow statement

I have a doubt in Cash flow statement calculation..

Can anyone please explain- What are Extraordinary items that are debited/credited to Profit and loss account??

The definition is clear that they are infrequent and ususual in nature, but can someone give me examples of the same.

Also, most of the times, it is pretty confusing as to whether a particular item in Extraordinary or a part of the operating or investing or financing activities.. How do I distinguish such an item?  What are the characteristic features of such items to be posted under Extraordinary items?

Please help..Its confusing.. :( 

cool frnd..

do the sum in a relaxed way that u urself ll get the answer..

here answer for ur query according to wat i studied is that 

extraordinary items are those items which occur suddenly..

it will be subtracted or added inorder to get cashflow from operating activities..

example: insurance proceeds from earthquake disaster

this must be added back to cash flow before extraodinary items inorder to get cash flow from operating activities...

all the best

happy days

Very few items can be said as extraordinary items. Example is what Varahi has said i.e. earthquake or flood etc.