Also in FFU="off" mode, heat exchangers set all equations as in the switched-on state, as otherwise the equation system would not be complete. However, the exchanged heat is set to 0.
In a design calculation, care should be taken to set switched-off heat exchangers to "local off design", as otherwise the heat exchanger is designed with KAN=0 and switching on in a subprofile would then lead to no heat exchange.