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Are exchange gains and losses included in non-operating income?
This situation depends on its reasons.

1, exchange gains and losses are caused by foreign exchange, so this income should be included in non-operating income.

2. Exchange gains and losses are caused by non-trade settlement. If the exchange rate changes when foreign currency is converted into RMB, then these gains and losses are not included in financial expenses, but are accounted as non-operating income or non-operating expenses.