How should the historical rates for these group currencies be entered?

In the Controller system, the period values that were entered for a company roll up to several group currencies. How should the historical rates for these group currencies be entered?
A. In the local currency of the lowest level group.
B. In local and group currency for the highest level group.
C. In the local and group currency for each group.
D. In the group currency that is relevant to each transaction at the highest group.

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