In the D365 bank module you can post by separate posting layers e.g. "current" and "operations". However, when you perform the bank revaluation, the system posts the revaluation entry to the "current" layer only. This is different to what would happen in the general ledger module, where revaluations would be split by posting layer.

The idea would be to align the functionality of the bank module and the general ledger module such that you can post and revalue by posting layer.