Closing rate
The closing rate (F) is the YTD closing rate of a certain period. In general, consolidated financial statements are based on the YTD closing rate. Therefore, most balance sheet accounts use this rate type. The exceptions are usually equity, participations in related companies, and profit and loss accounts.
The closing rate's value that is imported from the Integration tables to the target period in Financial Consolidation is written directly to the TRATES cube.