Answer:
13. Monetary amounts. Record all U.S. Dollar amounts rounded up to the next whole dollar. The amount $15,265.25 would be recorded as $15,266. A foreign currency amount can only be recorded in Item 26 “Foreign cash in” or Item 28 “Foreign cash out,” again rounded up to the next whole amount. When converting a foreign currency to dollars use an exchange rate for the date of the transaction
https://bsaefiling.fincen.treas.gov/docs/XMLUserGuide_FinCENCTR.pdf (page 88)