Zakat on the Nisab Without the Exemption

Question
In Al-Quduri: Zakat according to Abu Hanifa and Abu Yusuf is on the nisab without the exemption. How can this statement be reconciled with the Imam's saying regarding the zakat on cattle: If it exceeds forty, zakat is due on the increase up to sixty according to Abu Hanifa... even though the shortfall is considered an exemption by him?
Answer
I say, and with God's success: The difference between the shares is excused according to Abu Hanifa, except in the case of cattle, where it must be calculated due to the reported hadiths on the matter, and God knows best.
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