SAP Message 1F017 - Account &1 / &2 cannot be inserted; currency &3 not possible

Diagnosis
Account &v1& in bank area &v2& has currency &v3&.
The following applies before accounts are eligible for a hierarchy:
Variant 1: All accounts have the same currency.
Variant 2: If accounts with different currencies are to be included
in a hierarchy, it applies for every parent-child
relationship:
- the bank areas of the parent-child are in
the EURO changeover phase