Another way of putting it.

Usually in the Balance Sheet you would have:

Extraordinary Items:
1. Unusual/Extraordinary Gains
2. Extraordinary Losses

Here's an example of Canadian Income Statement with "extraordinary items" listed on page 2 and 4:
http://www.cra-arc.gc.ca/E/pbg/tf/t2sch125/t2sch125-11e.pdf

Quote:
4 . 2 Extraordinary items are income or expenses that arise from events or transactions that are clearly distinct from the ordinary activities o f t h e e n t e r p r i s e a n d , t h e r e fo r e , a r e n o t e x p e c t e d t o r e c u r frequently or regularly. http://www.mca.gov.in/Ministry/notification/pdf/AS_5.pdf