Solution : https://service.sap.com/sap/support/notes/501730 (SAP Service marketplace login required)
Key words : 
prerequisites currency customizingthe valuation programs make, account balances reports errors due, terms sapf100 rfsbew00 convert_to_local_currency reason, test function module 'convert_to_local_currency', transaction currency amount, incorrect exchange rate, valuation/translation, original currency, currency customizing, local currency
Related Notes : 
       
| 135661 | Currency Customizing Euro - participatng currencies |