Posting Valuation Differences Manually 
Use
If the valuation of foreign currency balance sheet accounts and open items is not carried out using the programs defined for this function, you can also value a foreign currency account balance in local currency manually.
This only applies to accounts that are not managed on an open item basis. For example, if you have securities or loans in a foreign currency, and the exchange rate changes, you can manually revaluate the account balances. If you do so, post the valuation difference only in local currency.
Procedure
To value a foreign currency account balance in local currency manually, proceed as follows:
posting key (40 for debit postings or 50 for credit postings) and the G/L account number. This must not be an account that is managed on an open item basis. Choose Enter.