Treatment of extraordinary/exceptional items

Hi Friends,

I require to know the treatment in the books of company of following transactions & disclosure in the accounts as per Revised Schedule VI:

1. Rs. 1 Cr. received from the party which was written off as bad debts during earlier years.

2. Rs. 50 Lakhs has been written off during the FY out of the "Advance given to suppliers" due to dissolution of such company and no response even after several correspondences to refund that amount.

Will the above amount received/recognized will become Extraordinay or Exceptional items? Then how to treat those?Kindly refer Accounting Standards applicable in your reply.

Thanks in Advance

Girish