The third group consists of articles pertaining to financial issues. Imposed taxation must be based on formal law (Article 104). Delegation is allowed. However, to indicate this must be done hesitantly, parliament insisted on a slightly different terminology: instead of "krachtens de wet", the phrase "uit kracht van wet" was used; both mean "by force of law" or "pursuant to law"; but the second expression puts somewhat more emphasis on the "force" of the law and thus on the fact all delegation is ultimately derived from law. A yearly budget is on "Prinsjesdag" presented to the States General, its balance sheet approved by the Court of Audit (Article 105). Delegation is not allowed. The budget debates are held by the House of Representatives, with a separate treatment of each departmental budget and of special interdepartmental budgets; since 1971, the Senate immediately approves the budget formally in exchange for full policy debates. Article 106 states that formal law regulates the monetary system. Delegation is allowed. The article has lost its relevance by the introduction of the euro in 2002; doctrine holds that the constitution does not demand a purely national system.