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Sage 300 Foreign Currency Revaluation Calculator

At every period end, open foreign-currency invoices need to be revalued to the closing rate. This calculator shows the unrealized gain or loss, the realized result when the invoice is finally paid, and the reversal, so you can check what Sage 300 or any ERP posts.

Your numbers

Open foreign-currency balance

foreign units

Balance type

Rate at booking (home per foreign unit)

rate

Rate at period end

0.81 rate

Rate at settlement

rate

Your results

Unrealized gain (loss) at period end

$7,500

A rising rate gains on a receivable and loses on a payable.

Realized gain (loss) at settlement

$5,000

Booked home-currency value

$195,000

Revalued home-currency value

$202,500

Reversal of prior unrealized entry

-$7,500

Most systems reverse the revaluation in the next period before posting the realized result.

Illustrative arithmetic. Follow your accounting policy, the applicable standard and your ERP's revaluation settings for actual postings.

Save results:

Unrealized gain or loss by period-end rate

Sweeps Rate at period end from 0.6 to 1, holding your other inputs fixed.

FX reconciliation report

We can build a report that matches ERP revaluation postings to open items.

Optional. The tool and every export work without this. No spam.

How to use it

Enter the open balance in the foreign currency, choose receivable or payable, and give the exchange rate at booking, at period end and at settlement, all quoted as home currency per one foreign unit. The unrealized result is the revalued value minus the booked value, with the sign flipped for payables. The realized result compares settlement value with what was booked.

The accounting logic

A stronger foreign currency raises the home value of a receivable (a gain) and of a payable (a loss). The period-end revaluation is a non-cash entry usually reversed on the first day of the next period, so that when the invoice is paid the full difference between booking and settlement shows up as realized. The chart sweeps the closing rate so you can see sensitivity.

Use the rate type your policy requires, such as spot or period average.
Revalue monetary items only; do not revalue inventory or fixed assets.
Check rate direction when your ERP quotes foreign per home.

Common mistakes

The most frequent errors are inverted rate direction, revaluing the same invoice twice, and not reversing the prior accrual. When results look wrong, compare one invoice by hand with this calculator before reviewing the whole ledger. Also confirm which gain and loss accounts the ERP uses for realized and unrealized postings.

Frequently Asked Questions

What is the difference between realized and unrealized?

Unrealized arises from revaluing open balances at period end and is usually reversed. Realized arises when the invoice is settled and the cash value differs from the booked value.

Why does the sign flip for payables?

If you owe foreign currency and it strengthens, you will pay more home currency, which is a loss. The same move produces a gain on a receivable.

Which rate should I use at period end?

Use the closing or spot rate your accounting policy specifies for monetary items, taken from the same rate source your ERP uses.

Does this replace the ERP routine?

No. It checks the arithmetic of a single balance. The ERP revaluation routine handles many documents, accounts and reversing entries according to its set-up.

Netray can build a reconciliation report from your ERP that compares revaluation postings against open items.

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