Why does revaluation take place when balance is zero

Summary:

Revaluation takes place when balance is zero

Content (required):

I've read note - GLCRVL Revaluation is Taking Place Even When Balance is Zero (Doc ID 294991.1), but I still do not understand why, if the balance is zero for a CCID, why revaluation still generates a journal. Are you able to provide a more detailed explanation (I am new to this functionality, so happy to accept all the help I can get).

Refer to the table below:

1) I created a foreign currency manual journal in JAN-23

2) I ran revaluation in JAN-23 (worked as expected)

3) The revaluation journal was then reversed in the next period (FEB-23) - worked as expected