Flectra will generate exchange rate difference entries for each account set as 'Allow Currency revaluation'.
If the account type is payable or receivable : 1 entry will be generated per account/currency/partner.
For other account types : 1 entry will be generated per account/currency.
You can check details of calculation thanks to the Print Currency unrealized report in the generic reports.
%%(currency)s : Currency to be revaluated
%%(account)s : Account code for which the revaluation is applied"
%%(account_name)s : Account name for which the revaluation is applied"
%%(rate)s : Value of rate applied during revaluation