Sub-Ledger period close exceptions has entries in Unprocessed Status

Hi ,

I have the attached sub-ledger period close exceptions report. While we are rectifying the cause for the invalid entry, our doubt is on the unprocessed entries.

These are all for Tax Books , while they are all connected to the Primary GL set of books ,the GL posting for these books are unchecked.

1.Is there any relation between this option and the unprocessed entries in subledger exception report.

2.What happens when we run create accounting only for the Corporate Books and close the GL set of books , because many times the TAX books are not closed by the time  the Primary set of books are closed.