Solution : https://service.sap.com/sap/support/notes/99271 (SAP Service marketplace login required)
Key words :
emu regulations creating historical exchange ratesthese, perform retroactive balance sheet comparisons, indirect quoted exchange rate display, correct dummy exchange rates entered, 0d general/r3server/abap/note, general/r3server/abap/note, menu extras -> test calculations, additional key words eemu, prerequisites advance delivery solution, test system/client precisely
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