> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uselim.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Multi-Currency

> Handle foreign exchange, rate management, and FX revaluation.

# Multi-Currency

lim supports multi-currency transactions with automatic FX conversion, rate management, and period-end revaluation.

## Base Currency

Every company has a base currency (default: JPY). All reporting is in the base currency. Foreign currency transactions are converted at the transaction date rate.

```bash theme={null}
# View company currency settings
lim companies show
# => Base currency: JPY
```

## Exchange Rate Management

### View and Set Rates

```bash theme={null}
# View current exchange rates
lim fx rate
```

```
Currency  Rate (per JPY)  Last Updated
USD       155.50           2026-03-16
EUR       168.20           2026-03-16
GBP       198.75           2026-03-16
CNY        21.40           2026-03-16
```

<CodeGroup>
  ```bash Manual update theme={null}
  lim fx rate --currency USD --rate 155.50
  ```

  ```bash Fetch latest rates theme={null}
  lim fx rate --auto
  ```
</CodeGroup>

```
✅ Exchange rates updated (2026-03-16)
   USD: 155.50
   EUR: 168.20
   GBP: 198.75
```

<Tip>
  Use `lim fx rate --auto` to fetch rates from the Bank of Japan (日本銀行) published rates. Run
  daily or before period-end.
</Tip>

## Multi-Currency Journal Entries

Record transactions in foreign currency. lim converts to JPY automatically:

```bash theme={null}
lim add "AWS US 100 USD credit card" --currency USD
```

```
✅ Communication     14,136 / Accounts Payable   15,550
   Input VAT          1,414
   (USD 100.00 @ 155.50)
```

### Manual Entry with FX

```bash theme={null}
lim journals create \
  --date 2026-03-15 \
  --description "Overseas consulting income" \
  --debit 1300:1555000 \
  --credit 4100:1555000 \
  --fx-currency USD --fx-amount 10000 --fx-rate 155.50
```

## FX Gain/Loss on Payment

When the exchange rate changes between invoice and payment, lim records the FX gain or loss:

```bash theme={null}
# Invoice recorded at USD 10,000 @ 155.50 = ¥1,555,000
# Payment received at USD 10,000 @ 157.00 = ¥1,570,000

lim invoices pay inv_01KX... --amount 1570000 --fx-rate 157.00
```

```
✅ Payment recorded with FX gain
   DR  Checking Account      1,570,000
   CR  Accounts Receivable              1,555,000
   CR  Foreign Exchange Gain               15,000
```

## Period-End Revaluation

Revalue foreign-currency-denominated balances at period-end rates:

```bash theme={null}
lim fx revalue --date 2026-03-31
```

```
FX Revaluation (2026-03-31)
────────────────────────────────────────────────
Account              Currency  Balance   Old Rate  New Rate  Adjustment
Accounts Receivable  USD       5,000     155.50    156.00    +2,500
Accounts Payable     EUR       2,000     168.20    167.80    +800
────────────────────────────────────────────────

✅ Created je_01KZ...:
   DR  Accounts Receivable     2,500
   DR  Accounts Payable          800
   CR  FX Revaluation Gain              3,300
```

<Warning>
  Revaluation entries are typically reversed on the first day of the next period. Use
  `--auto-reverse` to create the reversal automatically.
</Warning>

```bash theme={null}
lim fx revalue --date 2026-03-31 --auto-reverse
```

## FX Rate History

```bash theme={null}
lim fx history --currency USD --from 2026-01-01 --to 2026-03-31
```

```
USD/JPY Rate History
────────────────────────────────────────────────
Date        Rate      Source
2026-01-04  154.20    BOJ
2026-02-03  155.00    BOJ
2026-03-03  155.50    BOJ
2026-03-31  156.00    BOJ (period-end)
```

## Supported Currencies

lim supports all ISO 4217 currencies. Common currencies for Japanese businesses:

| Code | Currency            |
| ---- | ------------------- |
| JPY  | Japanese Yen (base) |
| USD  | US Dollar           |
| EUR  | Euro                |
| GBP  | British Pound       |
| CNY  | Chinese Yuan        |
| KRW  | Korean Won          |
| TWD  | Taiwan Dollar       |
| SGD  | Singapore Dollar    |
| THB  | Thai Baht           |

## Next Steps

<CardGroup cols={2}>
  <Card title="Journal Entries" icon="book" href="/guides/journal-entries">
    View FX-related journal entries.
  </Card>

  <Card title="Financial Reports" icon="chart-line" href="/guides/financial-reports">
    Reports include FX gain/loss in P\&L.
  </Card>
</CardGroup>