Revaluation Journal - Calculation of Balances against natural accounts

Hi Team,

We are doing hedging to protect the exposure against a foreign currency, by passing the manual journals debiting the temporary placeholder clearing and crediting to Cross Currency Clearing Bank Account.

Later, we are running the revaluation to hedge the entire foreign currency balances and, system is generating the Revaluation Journals in General Ledger. While reviewing those journals we found some balances against natural accounts and would like to understand the basis on which system is calculating the same.

Any pointers in this regard shall be of help and it will be great if can call me at +91 - 8884111518 for an explanation over the call.