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On the Conversion of Foreign Currency Financial Statements
The second question is

In the foreign currency income statement, there is such a decrease: non-operating expenses of 33,000 US dollars, and the following acts: disposal loss of non-current assets of 30,000 US dollars. Then the question is whether I should reduce or not calculate this non-operating expenditure (in short, because the non-current assets are in another line, I don't know whether the price of non-operating expenditure has included the disposal loss of non-current assets)-.