Question · Classification of foreign exchange differences

Marée SA has three dollar positions at the closing date: a trade receivable (exchange loss of EUR 22,000), a bank loan of pure financing (exchange loss of EUR 40,000) and a cash balance (exchange gain of EUR 8,000). Management proposes to classify all three differences in the operating category, citing undue cost or effort to trace their origin. The accounting system already identifies the originating item for each difference (case facts). Write a short note concluding on the proposed classification, distinguishing rule, case facts and professional judgement.