If you classify the list by Accounts receivable or Accounts payable you can choose to create a voucher.
If you have checked the box Create voucher you can select a voucher number series that is registered in the Voucher Number Series procedure, a voucher date and a voucher text. Default voucher text is "Revaluate ledgers at AFS rate".
When you have loaded the list you use the Run button, in the Window functions under the Display list, to create the voucher.