Recognize payment liability amount in Reporting Ledger after conversion rate change between Inv/ Pay

Invoice accounting (INR)
Expense Dr 200
invoice Liability Cr 200
Payment accounting (INR)
Cash Cr 200
liability Dr 200

Accounting in Reporting currency as below:
Invoice accounting (USD)
Expense Dr 2. 47
invoice Liability Cr 2.47
Conversion rate changed before payment.
Payment accounting (USD)
Cash Cr 2. 02
liability Dr 2.02

So, now INR liability is settled (200 Dr and 200 Cr), but liability in USD is not settled (2.47 Cr and 2.02 Dr). There is difference of $ 0.45.

How to recognize this and account in Gain Loss account or some other account? Currently this amount 0.45 is getting accounted in Liability account. it must get accounted in Gain/ Loss account.Recognize payment liability balance after conversion rate change