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.. :(