Balances left in translated account balances though the functional currency balance is ZERO

Hi,

The Parent adopts INR as the functional currency and it has 2 Foreign subsidiaries having functional currency as USD. The Global Consolidation ledger uses INR. The Balances in the 2 foreign subsidiaries are translated each month into INR and INR balances are consolidated into the Global ledger. At beginning of each year the Retained Earnings balances from the subsidiaries is transferred to the Parents account and the balance is Zero in the subsidiary ledgers. However, we notice that still some translated balances in INR remain in the account and these continue to get consolidated into the Global books.

Also there are other Income and Expense accounts and Assets and Liabilities as well, though the functional balances have been zeroed, there are still Translated balances in INR exisiting.