diff --git a/addons/account/account_bank_statement.py b/addons/account/account_bank_statement.py
index 56b30800e65..b120da9f3cc 100644
--- a/addons/account/account_bank_statement.py
+++ b/addons/account/account_bank_statement.py
@@ -920,7 +920,8 @@ class account_bank_statement_line(osv.osv):
                 move_line_pairs_to_reconcile.append([new_aml_id, counterpart_move_line_id])
         # Reconcile
         for pair in move_line_pairs_to_reconcile:
-            aml_obj.reconcile_partial(cr, uid, pair, context=context)
+            # DO NOT FORWARD PORT
+            aml_obj.reconcile_partial(cr, uid, pair, context=dict(context, bs_move_id=move_id))
         # Mark the statement line as reconciled
         self.write(cr, uid, id, {'journal_entry_id': move_id}, context=context)
 
diff --git a/addons/account/account_move_line.py b/addons/account/account_move_line.py
index 143c8ff5468..c4042625691 100644
--- a/addons/account/account_move_line.py
+++ b/addons/account/account_move_line.py
@@ -1004,6 +1004,12 @@ class account_move_line(osv.osv):
 
         if (not currency_obj.is_zero(cr, uid, account.company_id.currency_id, writeoff)) or \
            (account.currency_id and (not currency_obj.is_zero(cr, uid, account.currency_id, currency))):
+            # DO NOT FORWARD PORT
+            if not writeoff_acc_id:
+                if writeoff > 0:
+                    writeoff_acc_id = account.company_id.expense_currency_exchange_account_id.id
+                else:
+                    writeoff_acc_id = account.company_id.income_currency_exchange_account_id.id
             if not writeoff_acc_id:
                 raise osv.except_osv(_('Warning!'), _('You have to provide an account for the write off/exchange difference entry.'))
             if writeoff > 0:
@@ -1057,14 +1063,24 @@ class account_move_line(osv.osv):
                     'amount_currency': amount_currency_writeoff and amount_currency_writeoff or (account.currency_id.id and currency or 0.0)
                 })
             ]
-
-            writeoff_move_id = move_obj.create(cr, uid, {
-                'period_id': writeoff_period_id,
-                'journal_id': writeoff_journal_id,
-                'date':date,
-                'state': 'draft',
-                'line_id': writeoff_lines
-            })
+            # DO NOT FORWARD PORT
+            # In some exceptional situations (partial payment from a bank statement in foreign
+            # currency), a write-off can be introduced at the very last moment due to currency
+            # conversion. We record it on the bank statement account move.
+            if context.get('bs_move_id'):
+                writeoff_move_id = context['bs_move_id']
+                for l in writeoff_lines:
+                    self.create(cr, uid, dict(l[2], move_id=writeoff_move_id), dict(context, novalidate=True))
+                if not move_obj.validate(cr, uid, writeoff_move_id, context=context):
+                    raise osv.except_osv(_('Error!'), _('You cannot validate a non-balanced entry.'))
+            else:
+                writeoff_move_id = move_obj.create(cr, uid, {
+                    'period_id': writeoff_period_id,
+                    'journal_id': writeoff_journal_id,
+                    'date':date,
+                    'state': 'draft',
+                    'line_id': writeoff_lines
+                })
 
             writeoff_line_ids = self.search(cr, uid, [('move_id', '=', writeoff_move_id), ('account_id', '=', account_id)])
             if account_id == writeoff_acc_id: