Field help (RATCUR9) 

This field displays the currency rate used. It cannot be modified in the plans of the Accounting and fiscal context, or in the IAS/IFRS plan.
It can be modified in the other plans. When the value for the Original depreciation basis of the plan is IAS/IFRS, it is filled by default with the Currency rate specified at the level of the IAS/IFRS valuation on the Principal tab.