diff --git a/addons/account/models/account_reconcile_model.py b/addons/account/models/account_reconcile_model.py
index 004ea94e3f0..cd3065fefe9 100644
--- a/addons/account/models/account_reconcile_model.py
+++ b/addons/account/models/account_reconcile_model.py
@@ -370,11 +370,11 @@ class AccountReconcileModel(models.Model):
             return []
 
         if st_line:
-            comp_curr = st_line.company_currency_id
+            currency = st_line.foreign_currency_id or st_line.currency_id
             matched_candidates_values = self._process_matched_candidates_data(st_line)
-            st_line_residual = matched_candidates_values['balance_sign'] * matched_candidates_values['residual_balance']
+            st_line_residual = matched_candidates_values['balance_sign'] * matched_candidates_values['residual_balance_curr']
         else:
-            comp_curr = self.company_id.currency_id
+            currency = self.company_id.currency_id
 
             # No statement line
             if any(x.amount_type == 'percentage_st_line' for x in self.line_ids):
@@ -383,10 +383,10 @@ class AccountReconcileModel(models.Model):
         lines_vals_list = []
         for line in self.line_ids:
             if line.amount_type == 'percentage':
-                balance = comp_curr.round(residual_balance * (line.amount / 100.0))
+                balance = currency.round(residual_balance * (line.amount / 100.0))
             elif line.amount_type == 'percentage_st_line':
                 if st_line:
-                    balance = comp_curr.round(st_line_residual * (line.amount / 100.0))
+                    balance = currency.round(st_line_residual * (line.amount / 100.0))
                 else:
                     balance = 0.0
             elif line.amount_type == 'regex':
@@ -401,9 +401,9 @@ class AccountReconcileModel(models.Model):
                 else:
                     balance = 0
             elif line.amount_type == 'fixed':
-                balance = comp_curr.round(line.amount * (1 if residual_balance > 0.0 else -1))
+                balance = currency.round(line.amount * (1 if residual_balance > 0.0 else -1))
 
-            if comp_curr.is_zero(balance):
+            if currency.is_zero(balance):
                 continue
 
             writeoff_line = {
@@ -412,7 +412,7 @@ class AccountReconcileModel(models.Model):
                 'debit': balance > 0 and balance or 0,
                 'credit': balance < 0 and -balance or 0,
                 'account_id': line.account_id.id,
-                'currency_id': comp_curr.id,
+                'currency_id': currency.id,
                 'analytic_account_id': line.analytic_account_id.id,
                 'analytic_tag_ids': [(6, 0, line.analytic_tag_ids.ids)],
                 'reconcile_model_id': self.id,
@@ -846,7 +846,7 @@ class AccountReconcileModel(models.Model):
 
             # Create write-off lines (in company's currency).
             if 'allow_write_off' in status:
-                residual_balance_after_rec = matched_candidates_values['residual_balance'] + matched_candidates_values['candidates_balance']
+                residual_balance_after_rec = matched_candidates_values['residual_balance_curr'] + matched_candidates_values['candidates_balance_curr']
                 writeoff_vals_list = self._get_write_off_move_lines_dict(
                     st_line,
                     matched_candidates_values['balance_sign'] * residual_balance_after_rec,
@@ -1062,7 +1062,7 @@ class AccountReconcileModel(models.Model):
     def _get_writeoff_suggestion_rule_result(self, st_line, partner):
         # Create write-off lines.
         matched_candidates_values = self._process_matched_candidates_data(st_line)
-        residual_balance_after_rec = matched_candidates_values['residual_balance'] + matched_candidates_values['candidates_balance']
+        residual_balance_after_rec = matched_candidates_values['residual_balance_curr'] + matched_candidates_values['candidates_balance_curr']
         writeoff_vals_list = self._get_write_off_move_lines_dict(
             st_line,
             matched_candidates_values['balance_sign'] * residual_balance_after_rec,
diff --git a/addons/account/tests/test_reconciliation_matching_rules.py b/addons/account/tests/test_reconciliation_matching_rules.py
index 64b4a0d2697..4d32c31591b 100644
--- a/addons/account/tests/test_reconciliation_matching_rules.py
+++ b/addons/account/tests/test_reconciliation_matching_rules.py
@@ -187,7 +187,7 @@ class TestReconciliationMatchingRules(AccountTestInvoicingCommon):
     def _create_st_line(cls, amount=1000.0, date='2019-01-01', payment_ref='turlututu', **kwargs):
         st = cls.env['account.bank.statement'].create({
             'name': 'test_allow_payment_tolerance_1',
-            'journal_id': cls.bank_journal.id,
+            'journal_id': kwargs.get('journal_id', cls.bank_journal.id),
             'line_ids': [Command.create({
                 'amount': amount,
                 'date': date,
@@ -1172,6 +1172,31 @@ class TestReconciliationMatchingRules(AccountTestInvoicingCommon):
 
         self.assertDictEqual(expected_write_off, to_compare)
 
+    @freeze_time('2020-01-01')
+    def test_matching_with_write_off_foreign_currency(self):
+        journal_foreign_curr = self.company_data['default_journal_bank'].copy()
+        journal_foreign_curr.currency_id = self.currency_data['currency']
+
+        reco_model = self._create_reconcile_model(
+            auto_reconcile=True,
+            rule_type='writeoff_suggestion',
+            line_ids=[{
+                'amount_type': 'percentage',
+                'amount': 100.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+            }],
+        )
+
+        st_line = self._create_st_line(amount=100.0, payment_ref='123456', journal_id=journal_foreign_curr.id)
+
+        reco_model._apply_rules(st_line)
+
+        self.assertRecordValues(st_line, [{'is_reconciled': True}])
+        self.assertRecordValues(st_line.line_ids.sorted('amount_currency'), [
+            {'amount_currency': -100.0, 'currency_id': self.currency_data['currency'].id, 'balance': -50.0},
+            {'amount_currency': 100.0, 'currency_id': self.currency_data['currency'].id, 'balance': 50.0},
+        ])
+
     def test_inv_matching_with_write_off_autoreconcile(self):
         self.bank_line_1.amount = 95