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conversion attribute to transaction currency in 12.2.9

We have recently upgraded to the 12.2.9 version, there is a new option added into the currency - billing tab ''conversion attributes to transaction currency'' could anyone help me to understand what is that setup?

Actually, we have a requirement to maintain the revenue exchange rate separately for revenue and it should not same as the invoice rate. the above setup can help to achieve that requirement? your comments suggestions would be greatly appreciated.

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