Multi-Currency Revaluation Flow

Foreign entry booked at txn rate, held open, revalued at closing rate, realized on settlement

Multi-Currency Revaluation Flow Foreign entry booked at txn rate, held open, revalued at closing rate, realized on settlement 01 / Capture 02 / Book 03 / Hold 04 / Revalue 05 / Settle FX Entry · txn rate · 01 / Capture · EUR FX Entry txn rate EUR Booking Ledger · functional amt · 02 / Book Booking Ledger functional amt Open Balance · held · 03 / Hold Open Balance held Revaluation · period-end job · 04 / Revalue Revaluation period-end job Settlement · cash moves · 05 / Settle Settlement cash moves Rate Feed · closing rate · 04 / Revalue · market Rate Feed closing rate market Unrealized G/L · reversing · 04 / Revalue Unrealized G/L reversing Realized G/L · final · 05 / Settle Realized G/L final @ txn rate carry value open balance closing rate unrealized delta position closes realized delta Legend primary data policy / PII async batch data store

Main Path

  • • Entry booked once at the transaction rate
  • • Functional amount carried on the open balance
  • • Settlement closes the position for good

Revaluation

  • • Reads open balance plus current closing rate
  • • Posts a reversing unrealized gain/loss journal
  • • Idempotent per account, currency, and period

Realization

  • • Settlement rate versus booking rate is realized
  • • Prior unrealized adjustment reverses out
  • • Realized and unrealized stay on distinct P&L lines

Data-flow diagram • Built with Archify • Create yours ↗ • Hover to trace • R route • Click to focus • +/− zoom • M radar • T theme • E export