D 1000.00 EUR
P 2011-01-01 GBP 1.2 EUR

2011-01-01 * Opening balance
    Assets:Bank                    10.00 GBP
    Equity:Opening balance

2012-01-02 * Test
    Assets:Bank                      5.00 GBP
    Income:Whatever

2012-01-03 * Test
    Assets:Bank
    Income:Whatever              -5.00 EUR @ 0.8733 GBP