NSC | How is Unrealized Gain/Loss Currency Revaluation calculated in other Balance Sheet Accounts?

Scenario:

User wants to know how Unrealized Gains/Loss are calculated for Balance Sheet Accounts (non Accounts Payable/Receivable) in the Currency Revaluation record:

In this example, the subsidiary is using USD as a base currency.

As per SuiteAnswers ID: 15060, these are the details of the Unrealized Gain/Loss for other balance sheet account:

Account – Name of the foreign currency account

Currency – Foreign currency used for the account

Foreign Currency Balance – Account balance denominated in foreign currency

Base Currency Balance – Accumulated account balance in base currency based on historical transactions

Note: The unrealized currency revaluation of accounts is on a