Exchange Rate Difference Gain

Firstly Meaning of operating is main business, so operating income and expenses means expenses incurred and income earned in main business. As per my view if exchange rate difference gain is towards main business of company then it's operating income or else it is non operating income. It is same applicable to rebates and discount

Incurred During Sale Purchase of Raw Material and Finished Goods

Hi vipulu

both are not an operating income. thos should be shown under other income