However, if the material terms of sale are significantly changed on another date, the rate of exchange on the date of the change should be applied.
Má dhéantar na téarmaí ábhartha díolacháin a athrú go suntasach ar dháta eile, áfach, ba cheart an ráta malartaithe ar dháta an athraithe a chur i bhfeidhm.