How is the conversion logic from primary ledger to reporting ledger (accounted amount)?

Summary:

How is the conversion logic from primary ledger to reporting ledger (accounted amount)?

I found different logic conversion for corporate vs user rate from primary ledger to reporting ledger with the example as below.

I would like to check if the journal is using corporate rate in primary ledger, reporting ledger will convert based on entered amounts? If the journal is using user rate in primary ledger, reporting ledger will convert based on functional amounts?

1.For corporate rate type, it is taken entered amounts (from primary ledger) * corporate rate to derive the accounted amounts (in reporting ledger).

Example as following: