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When a position in a currency other than the accounts base currency is closed, the P&L is converted to the accounts base currency using the current spot rate. Spot exchange rates can be adjusted just like closing prices for securities. Simply navigate to the Audit / Close Prices page and use the search tool to find the security you are looking for:

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(warning) Important: Updating a spot rate will recompute any accounts that have traded in this currency.

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