Thanks a lot AdminAndrea,

yes, that helps, it gave me the right idea.

I have the same problem as arifai, that I have a balanced balance on a foreign currency account, but the equivalent in home currency has a balance. This was due to a revaluation at the end of the year. 

I would now do the derecognition according to the example of arifai by making a journal entry with an extremely high exchange rate, so that the result is the currency entry at 0.00, but the home currency is corrected in the correct amount.

If I make the posting under today's date, then I also achieve that the annual financial statements of previous years are not changed.

In your view, is there anything to be said against this?
Kind regards, Albert