What are extra ordinary items coming under while classifying operating, financing and investing activities?

Extra-ordinary items are the items that not directly related to operations.  it is gains or loses   resulting from infrequent  and unusual. It should be reported net of taxes after the ordinary sections. and before discontinued operation . It should be reported net of taxes. However , IFRS do not recognize the extraordinary items. Thank You.  

Receivables vs. expenses.

Divident Received from subsidiary

loss of inventory by fire

Claims against machinery break down

 

extraordinary items, both income and expense arises from events/transactions, which are clearly distinct from ordinary activities and not ex petted to recur frequently or regularly is called extraordinary activities. An event or transaction may be extraordinary for one enterprise but not for the other because of difference between their respective ordinary activities.

Some things rare to happen 

Volcano. 

Hurricane

Earthquake