Revaluation Report

General Ledger

Revalues foreign-currency general-ledger balances to a period-end rate and books the unrealized gain or loss — by account and currency, with the revaluation journal it produces.

Related The journal-producing revaluation run; the Unrealized Foreign Currency Revaluation Report shows the full period-end picture.

Run note · BIP run High-volume GL extracts can exceed BI Publisher's online output limit and time out. Run it as a scheduled process (ESS) with output bursted to file or email rather than online preview, and bound it by ledger and period.

Sample build of the Revaluation Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.

Revaluation Report

Sample build · illustrative

Filters

Sample

Ledger

US Primary

Le Name

Globex Holdings

Period

FEB-26

180

Accounts revalued

-$310K

Unrealized G/L

Currencies

Account	Currency	Entered Balance	Reval Rate	Revalued Balance	Unrealized G/l
1000-2100-000	USD	$1,240,500.00	Sample	$1,240,500.00	Sample
1000-5400-000	USD	$842,150.75	—	$842,150.75	—
1000-1410-000	USD	$96,400.00	Sample	$96,400.00	Sample
2000-2100-000	USD	$1,005,233.10	—	$1,005,233.10	—
1000-6300-000	USD	$58,720.40	Sample	$58,720.40	Sample
1000-2100-000	USD	$1,240,500.00	Sample	$1,240,500.00	Sample

AI Analyst · active

reading

The report reads GL_BALANCES against the period-end rate and posts the unrealized gain or loss journal.

flag

One currency's balances were revalued on a stale rate — its rate date precedes the period end, understating the unrealized movement.

root cause & next step

Load the period-end rate for that currency and re-run; revaluing on a stale rate is the usual cause of an FX gain or loss that looks too small.

Illustrative data. The live interactive version — drill-through, filters, export, and the AI Analyst — runs on your warehouse. See it live →

This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.

Data sources

How it interconnects: this data set reads the physical tables above. Those same tables surface in OTBI as subject areas and in BICC as PVOs — three lenses on one source. Open any table to trace its subject areas and View Objects.

SQL data set · genericized · parameterized · no hardcoded segments

Show / hide SQL

WITH REVAL_ACC AS
(
	SELECT DISTINCT
			GJL1.je_header_id
		,	GCC1.segment1		
		,	GCC1.segment7

	FROM
			gl_je_headers GJH1 JOIN gl_je_lines GJL1 ON GJH1.je_header_id= GJL1.je_header_id
										AND UPPER(GJH1.je_source)='REVALUATION'
			JOIN gl_code_combinations GCC1 ON GJL1.code_combination_id=GCC1.code_combination_id
										AND GCC1.segment5	='NNNN'
			JOIN fnd_lookup_values FLV ON GCC1.segment4=FLV.lookup_code
										AND FLV.lookup_type	='XXC_REVALUATION_ACCOUNTS'
										AND FLV.language 	=USERENV('LANG')
)

, BEG_BAL AS
(
	SELECT DISTINCT 
			GCC.segment4
		,	SUM(GB.begin_balance_dr-GB.begin_balance_cr)	BEG_BAL
			
	FROM
			gl_balances GB JOIN gl_code_combinations GCC ON GB.code_combination_id=GCC.code_combination_id
										AND GCC.segment5	='NNNN'
			JOIN fnd_lookup_values FLV ON GCC.segment4=FLV.lookup_code
										AND FLV.lookup_type	='XXC_REVALUATION_ACCOUNTS'
										AND FLV.language 	=USERENV('LANG')
										
	WHERE
			(GB.period_name IN (:P_PERIOD) OR 'All' IN (:P_PERIOD||'All'))

	GROUP BY 
			GCC.segment4
			
	HAVING SUM(GB.begin_balance_dr-GB.begin_balance_cr)>0
	
)

, OTH_SRC AS
(
	SELECT DISTINCT
			GJL2.je_header_id
	
	FROM
			gl_je_headers GJH2 JOIN gl_je_lines GJL2 ON GJH2.je_header_id= GJL2.je_header_id
										AND UPPER(GJH2.je_source) IN ('MANUAL','SPREADSHEET','AUTOCOPY')
			JOIN gl_code_combinations GCC2 ON GJL2.code_combination_id=GCC2.code_combination_id
			/*JOIN fnd_lookup_values FLV ON GCC2.segment4=FLV.lookup_code
										AND FLV.lookup_type	='XXC_REVALUATION_ACCOUNTS'
										AND FLV.language 	=USERENV('LANG')*/
			JOIN BEG_BAL BB ON GCC2.segment4=BB.segment4
			JOIN reval_acc RA ON GCC2.segment1=RA.segment1
							AND GCC2.segment7=RA.segment7
)

SELECT 
			BATCH_NAME
		,	JE_HEADER_ID
		,	JOURNAL_NAME
		,	LEDGER
		,	PERIOD_NAME
		,	START_DATE
		,	DEFAULT_EFFECTIVE_DATE
		,	LE
		,	ACC_CC
		,	DESCRIPTION
		,	CURRENCY_CODE
		,	ENTERED_DR
		,	ENTERED_CR
		,	ACC_CUR
		,	ACCOUNTED_DR
		,	ACCOUNTED_CR
		,	CURRENCY_CONVERSION_RATE
		,	MON_END_RATE
		,	JE_LINE_NUM
		,	USER_JE_SOURCE_NAME
		,	USER_JE_CATEGORY_NAME
		,	SORT

FROM

(
	SELECT 
			GJB.name						BATCH_NAME
		,	GJH.je_header_id
		,	GJH.name						JOURNAL_NAME
		,	GL.name							LEDGER
		,	TO_CHAR(GLP.start_date,'Mon-YY','nls_date_language=American')	PERIOD_NAME
		,	GLP.start_date
		,	GJH.default_effective_date
		,	GJL.je_line_num
		,	GCC.segment1					LE
		,	fnd_flex_ext.get_segs('GL','GL#',GCC.chart_of_accounts_id,GCC.code_combination_id) 	ACC_CC
		,	GJL.description
		,	GJH.currency_code
		,	GJL.entered_dr
		,	GJL.entered_cr
		,	GL.currency_code				ACC_CUR
		,	GJL.accounted_dr
		,	GJL.accounted_cr
		,	GJL.currency_conversion_rate
		,	(
				SELECT 
						GDR.conversion_rate  
				FROM 
						gl_daily_rates 				GDR
					,	gl_daily_conversion_types 	GCT
				WHERE 
						UPPER(GCT.user_conversion_type)	='PERIOD END'
					AND GCT.conversion_type 			=GDR.conversion_type
					AND GDR.from_currency 				=GJH.currency_code
					AND GDR.to_currency					=GL.currency_code
					AND TRUNC(GDR.CONVERSION_DATE)		=LAST_DAY(ADD_MONTHS(TRUNC(SYSDATE),-1))
			)																		MON_END_RATE
		,	GJS.user_je_source_name
		,	GJC.user_je_category_name
		,	1								SORT
		
	FROM
		
			gl_je_batches GJB JOIN gl_je_headers GJH ON GJB.je_batch_id= GJH.je_batch_id
			JOIN gl_ledgers GL ON GJH.ledger_id=GL.ledger_id
			JOIN gl_periods GLP ON GLP.period_name=GJB.default_period_name 
									AND GLP.period_type=GL.accounted_period_type 
			JOIN gl_je_lines GJL ON GJH.je_header_id=GJL.je_header_id
			JOIN gl_code_combinations GCC ON GJL.code_combination_id=GCC.code_combination_id
			JOIN gl_je_sources GJS ON GJH.je_source=GJS.je_source_name
			JOIN gl_je_categories GJC ON GJH.je_category=GJC.je_category_name 
	WHERE
			1								=1
		AND UPPER(GJS.user_je_source_name)	='REVALUATION'
		AND (GL.NAME IN (SELECT DISTINCT GL.NAME
					  FROM 
						gl_ledger_set_assignments 	GLSA,
						gl_ledgers 					GLS	
					  WHERE 
							GLSA.ledger_set_id 		=GLS.ledger_id
						AND GL.ledger_id 			=GLSA.ledger_id
						AND UPPER(GL.LEDGER_CATEGORY_CODE) <> 'NONE'
						AND (GLS.name IN (:P_LEDGER)
						OR  'All' IN (:P_LEDGER||'All'))) OR GL.NAME IN (:P_LEDGER) OR 'All' IN (:P_LEDGER||'All'))
		AND GLP.start_date  <= (select distinct start_date from gl_periods where period_set_name = GLP.period_set_name and period_name = :P_PERIOD  AND adjustment_period_flag ='N')
		AND (GCC.segment1 IN (:P_LE) OR  'All' IN (:P_LE||'All'))
		/*AND ((SELECT F.DESCRIPTION FROM fnd_flex_values_vl F
					WHERE 1=1
				AND GCC.segment1	 =F.flex_value
				AND F.value_category ='ENTITY VALUE SET'
				AND	F.enabled_flag	 ='Y') IN (:P_LE_NAME) OR  'All' IN (:P_LE_NAME||'All'))*/
		AND EXISTS (
						SELECT DISTINCT
										GJL1.je_header_id
						FROM
								gl_je_lines GJL1 JOIN  gl_code_combinations GCC1 ON GJL1.code_combination_id=GCC1.code_combination_id
																				AND GJH.je_header_id=GJL1.je_header_id
																				AND GCC1.segment5	='NNNN'
								JOIN fnd_lookup_values FLV ON GCC1.segment4=FLV.lookup_code
															AND FLV.lookup_type	='XXC_REVALUATION_ACCOUNTS'
															AND FLV.language 	=USERENV('LANG')

					)

UNION 

	SELECT 
			GJB.name						BATCH_NAME
		,	GJH.je_header_id
		,	GJH.name						JOURNAL_NAME
		,	GL.name							LEDGER
		,	TO_CHAR(GLP.start_date,'Mon-YY','nls_date_language=American')					PERIOD_NAME
		,	GLP.start_date
		,	GJH.default_effective_date
		,	GJL.je_line_num
		,	GCC.segment1					LE
		,	fnd_flex_ext.get_segs('GL','GL#',GCC.chart_of_accounts_id,GCC.code_combination_id) 	ACC_CC
		,	GJL.description
		,	GJH.currency_code
		,	GJL.entered_dr
		,	GJL.entered_cr
		,	GL.currency_code				ACC_CUR
		,	GJL.accounted_dr
		,	GJL.accounted_cr
		,	GJL.currency_conversion_rate
		,	(
				SELECT 
						GDR.conversion_rate  
				FROM 
						gl_daily_rates 				GDR
					,	gl_daily_conversion_types 	GCT
				WHERE 
						UPPER(GCT.user_conversion_type)	='PERIOD END'
					AND GCT.conversion_type 			=GDR.conversion_type
					AND GDR.from_currency 				=GJH.currency_code
					AND GDR.to_currency					=GL.currency_code
					AND TRUNC(GDR.CONVERSION_DATE)		=LAST_DAY(ADD_MONTHS(TRUNC(SYSDATE),-1))
			)																		MON_END_RATE
		,	GJS.user_je_source_name
		,	GJC.user_je_category_name
		,	2								SORT
		
	FROM
		
			gl_je_batches GJB JOIN gl_je_headers GJH ON GJB.je_batch_id= GJH.je_batch_id
			JOIN gl_ledgers GL ON GJH.ledger_id=GL.ledger_id
			JOIN gl_periods GLP ON GLP.period_name=GJB.default_period_name 
									AND GLP.period_type=GL.accounted_period_type 
			JOIN gl_je_lines GJL ON GJH.je_header_id=GJL.je_header_id
			JOIN gl_code_combinations GCC ON GJL.code_combination_id=GCC.code_combination_id
			JOIN gl_je_sources GJS ON GJH.je_source=GJS.je_source_name
			JOIN gl_je_categories GJC ON GJH.je_category=GJC.je_category_name 
			JOIN oth_src OS ON GJH.je_header_id=OS.je_header_id
			
	WHERE
			1								=1
		AND UPPER(GJS.user_je_source_name) IN ('MANUAL','SPREADSHEET','AUTOCOPY')
		AND (GL.NAME IN (SELECT DISTINCT GL.NAME
					  FROM 
						gl_ledger_set_assignments 	GLSA,
						gl_ledgers 					GLS	
					  WHERE 
							GLSA.ledger_set_id 		=GLS.ledger_id
						AND GL.ledger_id 			=GLSA.ledger_id
						AND UPPER(GL.LEDGER_CATEGORY_CODE) <> 'NONE'
						AND (GLS.name IN (:P_LEDGER)
						OR  'All' IN (:P_LEDGER||'All'))) OR GL.NAME IN (:P_LEDGER) OR 'All' IN (:P_LEDGER||'All'))
		AND GLP.start_date  <= (select distinct start_date from gl_periods where period_set_name = GLP.period_set_name and period_name = :P_PERIOD  AND 	adjustment_period_flag ='N')
		AND (GCC.segment1 IN (:P_LE) OR  'All' IN (:P_LE||'All'))
)

WHERE
				1			=1

ORDER BY
			SORT	
		,	LEDGER
		,	LE
		,	PERIOD_NAME  	DESC
		,	JE_HEADER_ID
		,	JE_LINE_NUM

:P_LE :P_LEDGER :P_LE_NAME :P_PERIOD

The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.

●— fact → dimension join

Element	Type	Definition
GL_JE_LINES	dimension	dimension
GL_CODE_COMBINATIONS	dimension	dimension
GL_BALANCES	dimension	dimension
GL_DAILY_RATES	dimension	dimension
Entered Balance	measure	measure
Revalued Balance	measure	measure

Runs on your cloud warehouse — Snowflake, BigQuery, Redshift, or Synapse on AWS, Google Cloud, Azure, or any provider. Reconciled to the source control total — 0% variance by design. You own the code, the model, and the data.

How the data gets here: a BICC bulk extract of the source tables above, on the same pattern for every report. See the extraction pattern & data flow →

See the complete model

How this report's fact and dimensions fit the full picture, via conformed keys.

General Ledger data model →Enterprise model →

Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.

Table	Reporting columns	Subject areas
GL_JE_HEADERS	34	2
GL_JE_LINES	26	2
GL_CODE_COMBINATIONS	7	61
GL_BALANCES	Setup / configuration table — joined for reference, not exposed for analytics
GL_DAILY_RATES	1	10

Reporting columns = fields the report selects that are exposed as analytics attributes; subject areas = the OTBI subject areas the table appears in. Setup and configuration tables (master data, ledger and book setup, lookups) are referenced by the report's joins but aren't exposed as analytics columns or subject areas — that's expected, not a gap.