A Chinese company has exported a batch of goods by D/P at 90 after days. After the bill of exchanges and shipping documents have been sent to the foreign collecting bank by the remitting bank, then the buyer has made the acceptance. However, after the goods have arrived at the destination, it happened that the market saw a rise in prices, so the payer issued a trust receipt (T/R) to the collecting bank in order to borrow the documents and take delivery of the goods. After the sale of the goods, the importer went bankrupt. Then the collecting bank notified the remitting bank about the foregoing circumstances and informed that the payment was unable to be received. Question: Should the exporter bear the losses on payment for goods? Why? (10%)