No, but not absolutely. Foreign exchange income is the foreign exchange earning income of export enterprises, which belongs to enterprise income in essence, but all these foreign exchange income will flow back to the central bank, which will exchange it for enterprises in RMB base currency, and these foreign exchange income will eventually form the foreign exchange reserves of the central bank or the country. It cannot be absolutely because if the export enterprise is a state-owned enterprise, its foreign exchange income belongs to the profits of the state-owned enterprise, and the profits of the state-owned enterprise belong to the fiscal revenue. Expressing it in your own words is not very professional.