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path: root/addons/account/views/res_currency.xml
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<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>

        <record id="res_currency_form_inherit" model="ir.ui.view">
            <field name="name">res.currency.form.inherit</field>
            <field name="model">res.currency</field>
            <field name="inherit_id" ref="base.view_currency_form"/>
            <field name="arch" type="xml">
                <xpath expr="//sheet" position="before">
                    <field name="display_rounding_warning" invisible="1"/>
                    <div class="alert alert-warning" role="alert" attrs="{'invisible': [('display_rounding_warning', '=', False)]}">
                        <strong>This currency has already been used to generate accounting entries.</strong> <br/>
                        Changing its rounding factor now will not change the rounding made on previous entries; possibly causing an inconsistency with the new ones.
                    </div>
                </xpath>
            </field>
        </record>

    </data>
</odoo>