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Moving balances from a USD SOB to a Eur SOB. (Using 11i)

What is the best way to move balances from a company code in a USD functional currency SOB to a Euro functional currency SOB?  We are on 11i.   The company code has been in the USD SOB for a few years so retained earnings needs to move.  Also most of the entries in the USD SOB company code were recorded in Euro.   How do completely close out a company code?

Thanks for your help.

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