Start with the evidence
Gather the original document, related statement, any rate evidence and separately documented fees. Label each amount with its source currency and date.
Work through the example
The pack contains an EUR200 invoice and a USD220 statement line. A note identifies the missing conversion explanation rather than asserting that a particular market rate must have been used.
Make the next step clear
List what matches and what still needs a source. Keep the reviewer’s eventual decision with the pack so the explanation does not have to be rediscovered during a later review.
Keep the source context
All exchange rates in these worked examples are fictional arithmetic inputs, not current market rates. A business must use the source, date and method appropriate to its own review and approved accounting process. Keep original currency amounts available throughout.