Exceptional item vs Extraordinary items?

Hi, I think when you are referring to exceptional items then you are talking about material items. These need to be disclosed separately and examples are given in the standard. There is no specific mention of the word exceptional however. Extraordinary items were previously included as part of IAS 8 and IAS 1 but has since been changed, so that they are no longer included. The impact of an earthquake or flood on a business would have been an example. Thanks