In order to avoid the application by the Member States which have not adopted the euro of different exchange rates in accounts of revenue received or aid paid to beneficiaries in a currency other than the euro, on the one hand, and in the establishment of the declaration of expenditure drawn up by the paying agency, on the other, the Commission shall be empowered to adopt delegated acts in accordance with Article 115 laying down rules on the exchange rate applicable when declarations of expenditure are drawn up and when public storage operations are recorded in the accounts of the paying agency.
Ionas nach gcuirfidh na Ballstáit sin nach bhfuil an euro glactha acu rátaí malairte éagsúla i bhfeidhm i gcuntais ina bhfuil ioncam a fhaigheann tairbhithe nó cabhair a íocadh leo in airgeadra seachas an euro, ná sa dearbhú caiteachais a dhéanann an ghníomhaireacht íocaíochta, tabharfar an chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir hAirteagal 115 lena leagtar síos rialacha maidir leis an ráta malairte is infheidhme maidir le tarraingt suas dearbhuithe caiteachais agus maidir le hoibríochtaí stórála poiblí a thaifeadadh i gcuntais na gníomhaireachta íocaíochta.