2.

The euro counterpart of a transaction denominated in a currency other than the euro shall be calculated and entered in the accounts. Transactions in foreign currencies in accounts which can be revalued shall be revalued at least each time the accounts are closed. That revaluation shall be based on the rates laid down in accordance with Article 6. The rate to be used for conversion between the euro and another currency to draw up the balance sheet at 31 December of year N shall be that of the last working day of year N.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.