The companies with an accounting currency different from NOK (i.e. SEK, DKK and EUR), issue and receive invoices in NOK. When revaluating these invoices (AP and AR), the NOK invoices are not revaluated in reporting currency, only in accounting currency. This means that when you do the reporting across companies using the reporting currency, there is a deviation between the figures in accounting currency and reporting currency on the main accounts used for unrealized gain and loss, as invoices issued/received in NOK are left out in the reporting currency calculation.