I think it is better to balance FFs and latch, if you can be sure that No relationship between FFs and latch, it's not nessissary to balance it,.if you dont know, you should balance it.
You have to understand the design requirement. It is common that there are alot of FF in the clock tree (e.g. 100K), but a few FF has to be excluded from the clock tree. How to identify these FFs depends on several thing, but it should be related to design requirement and ease of implementation.
Hi Narasiah,
I think there is no need to balance the skew,
generally we will keep latchs as exclude pins. since gnerally they are used to divide scan chain etc...