Based on the experience from the 2007-2013 programming period, an explicit derogation should be established for the conversion of expenditure incurred in a currency other than the euro, by applying the monthly conversion rate at a date as close to the point in time of the expenditure as possible or in the month in which the expenditure was submitted for verification or in the month during which expenditure was reported to the lead beneficiary.
Bunaithe ar an taithí a fuarthas ó chlárthréimhse 2007-2013, ba cheart maolú sainráite a bhunú chun caiteachas tabhaithe a chomhshó in airgeadra seachas an euro, tríd an ráta comhshóite míosúil a chur i bhfeidhm ar dháta chomh cóngarach agus is féidir do phointe ama an chaiteachais nó sa mhí sin ar cuireadh isteach an caiteachas lena fhíorú nó sa mhí sin ar tuairiscíodh an caiteachas don phríomhthairbhí.