Accounting month and BNR exchange rates
Open Month-end close and select the Accounting month in Foreign currency revaluation. The indicative exchange rate date excludes Saturdays and Sundays; BNR rate date shows the rate actually used. The official archive accounts for publication days, including public holidays without a published rate.
If the year's archive is missing, only the exact rate from the indicative date may be used; an older rate does not automatically replace it. Check warnings before generation. Updating the archive does not recalculate or modify posted entries.
Monetary items and historical balance
The balance includes posted entries and reversals recorded up to the end of the selected month; a later reversal does not remove the historical balance. For 401 and 404, check the received invoice for each item: separate invoices have separate balances and exchange differences, even for the same supplier.
If an amount cannot be attributed to an invoice, check the received document, payment allocations and entries before revaluation. Trade advances in 409 and 419 are excluded from this revaluation. Cash advances in 542 may be revalued when the foreign currency balance and sources are complete.
Exchange difference and draft review
Value at closing rate = foreign currency balance × BNR closing rate. Exchange difference = value at closing rate − current accounting value. Net effect = favourable differences 765 − unfavourable differences 665.
For a EUR 100 receivable recorded at RON 500 and revalued at RON 5.10/EUR, the value is RON 510 and the favourable difference is RON 10. The item's nature determines favourable or unfavourable classification; do not mechanically apply a receivable's treatment to a liability.
Check Entry 665 / 765 and confirm preparation only after resolving warnings. The action creates a draft. On posting, accounting sources and exchange rates are checked again. If they have changed, check and explicitly regenerate the draft; it does not change automatically.
- Check draft entries
Related resources
Practical example
O creanță de 100 EUR are valoarea contabilă de 500 lei. La cursul de închidere de 5,10 lei/EUR, valoarea este 510 lei, cu diferență favorabilă de 10 lei. Verifici soldul, documentul și cursul înainte să pregătești ciorna 665 / 765; pregătirea nu postează nota.
Frequently asked questions and solutions
The foreign currency balance is not fully identified.
Compare the entries' currency and original value with documents and allocations. Complete or correct the supported source; do not remove the warning by entering an undocumented balance.
Ciorna nu se mai poate posta după schimbarea soldurilor sau a cursului. Ce fac?
Compară din nou luna, sursele contabile și cotația BNR folosită. Corectează sursele justificate și regenerează explicit ciorna după verificare; aceasta nu se actualizează automat. Controlează conturile 665 / 765 și valorile înainte de postare.