3462589 - Exchange Rate Loss not Realized for Bank G/L Account in Foreign Currency Remeasurement For Cash

Foreign Currency Remeasurement Method 'A002 - Lowest value' and Foreign Currency Remeasurement Principle '002 - Lower Value' are applied for a Company and related Set of Books (SoB).
For a particular bank g/l account XYZ the valuation at key-date would imply an Exchange Rate (EXR) Loss. 
You notice, however, that Key Date Valuation Amount equals Historic Valuation Amount.
Therefore no Loss will show for bank g/l account XYZ.

SAP Business ByDesign

KBA , SRD-FIN-CLM , Cash and Liquity Managment , Problem