When the euro becomes the currency of a Member State, the conversion procedure set out in paragraph 1 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
Nuair a thiocfaidh an euro chun bheith mar airgeadra an Bhallstáit, beidh feidhm fós ag an nós imeachta comhshó atá leagtha amach i mír 1 maidir leis an gcaiteachas uile atá taifeadta sna cuntais ag an údarás deimhniúcháin roimh dháta theacht i bhfeidhm an ráta seasta comhshó idir an t-airgeadra náisiúnta agus an euro.