Units of account, with sourced parents

1965Act substitutes cedi principalunit and converts all poundreferences in enactments and written/oral obligations at £1=2.40cedis.

PDF8–9,printed5–6,s2 substituting s13(1)–(3)

The1949 law converts resident CFA accounts and obligations into the newly established Djibouti franc.

Arts1,4,5(misnumbered9),6,10

Leone introduced4August1964 at10shillings; contemporary centralbank accounts use leones while WACB currency withdrawn.

Claim-specific locators in evidence register

Federal pound survived1963dissolution;1964–1965nationalcurrency transition divided federal monetary assets/liabilities as oldmoney withdrawn.

PDF24,PartVI sections66–70; Claim-specific locators in evidence register

Federal pound survived1963dissolution;1964–1965nationalcurrency transition divided federal monetary assets/liabilities as oldmoney withdrawn.

PDF24,PartVI sections66–70; Claim-specific locators in evidence register

A separate WestAfricanpound succeeded preexisting Britishsterling circulation during1912–1913institution andissue transition; Britishsilver was actuallywithdrawn and repatriated atfacevalue.

Gardner,AColonialCurrencyRevolution; Hansardanswer12March1923

WACB money was gradually replaced by Gambian pounds fromOctober1964 throughJune1968; the contemporary report separately identifies Gambian pound as nationalunit and reports actual exchanges and liabilities.

Printed25–26,paragraphs84–86; currencyunitpage

1963 was a name change within the local Malagasy profile; actual French ancestry is supplied by revisedR0398.

IMF footnote; AACB 1963paragraph

Comorian reckoning continues the earlier Madagascar–Comoros regional franc after the two territories become distinct legal-tender areas.

1950law art1 p474; IMF opening3–4/IEM section;1977paragraph54;1979arts4,6

1913law mandates metropolitan-system publicaccounts from1914 and equivalents in private documents; territorialescudo adoption is explicit.

printedpp3540–3541,article1; prior territorial25.json

1913law mandates metropolitan-system publicaccounts from1914 and equivalents in private documents; territorialescudo adoption is explicit.

printedpp3540–3541,article1; prior territorial25.json

The western territorial CFA lineage branches from metropolitan-franc reckoning in1945 and continues through later union institutions.

Decree art1; IMF opening1; Barthélémy275–277

The central territorial CFA lineage branches from metropolitan-franc reckoning in1945 and continues through later union institutions.

Decree art1; IMF opening2;1972convention arts7–9,12

SouthAfricanlocal pound reckoning developed from Britishsterling account andredemption practices into a separatelyidentified monetaryunit duringthe wartime/postwar transition; byJanuary1925commissioners explicitly distinguishedtheSouthAfricanunit fromsterling.

1922pp1325–1329;1925p172paragraph11

Frenchfranc was adopted as Tunisia’s monetaryreference in1891,while the actual localreplacement was Tunisianpiastre→Tunisianfranc. KeepFrenchconnection as context for account-system adoption,not a second replacementparent.

Monnayage du Royaume de Tunisie sous le protectorat français, first paragraph (web lines241–247); preceding Husaynid section228–235

1967decree retained Nigerianmoney; January1968replacement establishes Biafran monetarysuccession; actual1969oil obligation denominated in Biafranpounds independently establishes contractualidentity.

Attributed article beginning below the page introduction; The Bank of Biafra; The first Republic of Biafra Bank note issue; final recall paragraphs before Bibliography; Opening facts (February 1969 oil sale); discussion of Decree 48/1968; final paragraphs on absence of official conversion and prohibited substitution

Katanga separated its own franc unit from the Congolese monetary territory during1960–1962secession; the contemporary report explicitly records that unit's creation and its later return conversion.

Printed18,paragraph52

The Barbados colonial-dollar profile represents a territorial administration of the existing British West Indian dollar, continued as the principal unit under regional currency arrangements. The1951transfer of note issue does not create an additional currency identity.

Hansard423cc1994–1995, first ministerial answer; Armstrong93,110–112

Sterlingcoin circulation does not establish sterling as the accountunit immediately replaced in1894. Primary1894ordinance instead makes USDgold the standardforcontracts.

Printedp22/PDFp22, BritishHonduras, excerptOrdinance31of1894; 1894reform paragraph and earliercirculation chronology

Law1528 expressly transforms existing USD obligations andbankdeposits intoDominicanpesos inphase2 beginning1February1948, while preserving1937subsidiarycoins.

PDFpp1,3,7–8: arts1–2,5,20(1)–(2); Appended decree, resolution paragraph4; Gaceta6749,11Feb1948

The1896monetary reform established the colón after Costa Rican peso accounting; the new unit subsequently denominated bank capital under1900law.

Historical paragraphs1–3

Original tradeaccountresearch explicitly identifiesHonduranpeso as unitreplaced bylempira under1926decree102, withcirculationin1931.

Printedp120,section1.1 and note5; DOI10.1017/S0212610917000180

The Currency Ordinance defines the Falkland Islands pound and substitutes that local currency into sterling-denominated local obligations and enactments. This establishes the sterling relationship; the earlier independent-unit boundary is not dated by the 1899 note issue.

ss 1 commencement note,3,4,8,12,15; PDF pp 3–7

Archivalresearch documentsDutch-to-Curaçaounit separation culminatinginroyalapproval17October1942 andthe1943regulation, followingearlierdisputes.

Printedpp234–235/PDF46–47,notes106–108

The nascent Salvadoran republic inherited the Spanish real system, including its multiples and subdivisions, through independence and the Central American federation.

PDF5 introductory historical paragraph

The Surinamese guilder separated from the Netherlands monetary system in1940, beginning local monetary autonomy.

Historical paragraphs1827–1940and1940–present

1881law mandatesnationalunit contracts andconversionofexistingobligations; localbank emissions mustrenew inmoneda nacional withintwoyears. BuenosAirespeso isone localinput.

Articles1,5,7–8,11,13–15

Bahamianpoundnotes were localsterlinginstruments withinBritishsterling moneyofaccount expresslygoverningcontracts andliabilities.

Chapter300 complete substantive section;29November1838; adjacent ch301CurrencyNoteAct1936; Printedpp6,10,23; Appendix1936CurrencyNoteActpp52ff

The modern locally issued Bermuda pound is sterling accounting, rather than a demonstrated separate principal account unit. British currency replaced the earlier local reckoning in1842; the1970dollar transition superseded this sterling system.

Woolhouse112; BMA decimalisation passage

QuetzalUSDfoundingrelation isgoldstandardparity; actuallocalpredecessor wasGuatemalanpeso, exchanged60:1.

Printedpp108,119/PDF112,123; discussion decrees879,1379 and1925lawchVIarts49–57

Law84of28June1904 establishesbalboa; USDgoldlegal equivalence issharedstandard/legal tender, not evidenceofUSDaccountunit succession.

PDFp2, GacetaOficial33,5July1904,rightcolumn arts1–6

USDparity doesnotestablish córdobaancestry; primary1913law converts localpeso contracts,statutes,feesandfines to córdobas.

Articles 1–2 and 4; La Gaceta103,8May1913

The locally used Mexican-dollar reckoning differentiated into the Straits dollar through the1903–1906 reform: Mexican dollars were the1890 standard within existing commercial dollar accounts; local dollars replaced them and obtained an independent exchange value.

ChapterXI pp.136–141

Seychelles developed its local rupee accounting from the inherited Mauritian rupee system: local issue began1914, sterling-based rules replaced earlier redemption rules in1936, and Mauritian instruments largely ceased locally in1947.

Printed pp.2–4 and5–6

The Ceylon rupee developed from local Indian-rupee accounting: public accounts used rupees and cents from1872; an independent Ceylon rupee subsequently separated from INR, with the link explicitly severed in1949.

Fernando §§14,17,19; Exter pp.3–5

Burma differentiated its rupee from the Indian rupee system: the1937 arrangement retained INR linkage and RBI management; the1946 currency law established local rupee accounting, and the currency board assumed prior liabilities in1947.

Hansard17July1946 opening; Diehl pp.8–9, Act1946 §§10,25

Mauritius adopted the Indian rupee at par effective1January1877, replacing its earlier dollar at two rupees per dollar; local rupee accounting later separated its anchor from India in1934.

Printed pp.174–175 and178

Macao pataca accounting was explicitly established as one Mexican dollar per pataca in1894; the subsequent local currency adopted that accounting unit.

Opening paragraph

The concurrent16-ganda paisa-rupee account was abolished during the reported nationwide consolidation into mohar-rupee accounting.

S577 pp9–11 item10; S576 p73

The 1903 Philippine reform defined a gold peso and made US gold dollars tender at two pesos per dollar. The date is enactment; commencement depended on the stipulated coin supply. Spanish and Mexican predecessors are additional inputs, not erased by the new standard.

Existing individual source inspection and revision27 ontology review; retained source evidence behind C996

The national currency name was restored after abolition; an account-balance succession between the two riels has not been established.

As above

Mongolian yanchaan accounting was displaced by togrog in institutional budgets, financial statements, tax returns and prices by1927.

1925–27 reform paragraphs

Decision87-CP converted southern deposits, capital accounts, wages, pensions and prices into nationwide dong at0.80southern dong to1newdong, while northern dong converted1:1.

Articles2 and8

December1947 reform established northern money as sole unlimited public/private settlement medium, converted prior common-unit instruments at par and regulated existing deposits and debts.

Articles1–6,8–9

Riau payroll and pensions switched fromKR to ordinary IndonesianRp in1964; pre-existing KR payment/deduction obligations required a ministerial settlement procedure.

Preamble, arts1,3,6; explanation art3

Act1088 explicitly made won the unit of account from10June1962, at1won:10hwan, regulating outstanding hwan-denominated debts and deposits.

Articles2–4

The Russian national ruble continues the inherited ruble account unit: the 1992 implementing resolution carries Soviet instruments into all payments and bank accounts at their nominal amounts. Issuer succession does not create a separate currency identity.

Paragraphs 2 and 4; Articles 3, 6, 9, 12

Kazakhstan replaced inherited ruble currency with the tenge in November 1993: Decree 1399 establishes payments and deposits in tenge; Decree 1400 orders the outgoing ruble notes exchanged for it.

Paragraphs 1–3; Paragraph 1

The Belarusian account rubel separated from the inherited ruble zone during 1992–1994. IMF chronology identifies a national noncash rubel in July 1992; the 1994 finance instruction concerns denomination of its assets and liabilities.

Historical monetary chronology: July 1992 noncash rubel and May 1994 sole legal tender; Implementation of joint Resolution 15/1 of 12 August 1994; asset and liability denomination

Libya’s Currency Law expressly converts existing Cyrenaican Egyptian-pound obligations into Libyan pounds; the 11 March 1952 announcement supplies 97.5 Egyptian piastres per Libyan pound.

Articles 10–13; Operative conversion rates under Currency Law sections 12,13,24

Lebanon’s pound branches from the common Syrian-Lebanese monetary unit: the 1937 agreement separated currencies, while 1948 agreements and withdrawal ended their effective interchangeability.

Printed pp31–35, paragraphs 96–104; PDF pages41–45; Evolution of Lebanese Currency, 1964 entry

The new Syrian-Lebanese currency replaced the Egyptian currency used under the postwar occupation. The common unit is documented from 1920 and formalized in the 1924 concession.

Evolution of Lebanese Currency, 1964 entry; Printed pp31–35, paragraphs 96–104; PDF pages41–45

The Hejazi Saudi account system adapted Ottoman theoretical gold-piastre reckoning in 1928. The March 1936 finance instructions explicitly superseded that gold-piastre revenue unit with Saudi piastres, doubling stated revenue amounts.

British Library IOR/R/15/2/310, fol.120v, printed p.17, paragraphs 2–4; British Library IOR/R/15/2/310, fol.121r, printed p.18, translated enclosure, clauses 1–7

Sudan replaced Egyptian currency with its own pound in 1957 at parity; the Currency Board exchanged Egyptian notes from 8 April to 7 July and subsequently coins, assuming the earlier government coin liability.

Printed pp213–215 (South Arabia); pp228–229 (Sudan); p.150 footnote1; p.169 currency settlement; money-supply table5 and table notes in HTML counterpart

The Sudanese dinar succeeded the Sudanese pound at ten pounds per dinar. The 2002 Act expressly defines the dinar as the unit; the 1992 note introduction and July 1999 IFS unit/reporting milestone must remain separate.

Chapter I interpretation; Chapter IV capital; Chapter V currency unit (§19), legal tender; Country Notes printed p.194, PDF920, Sudan 732: Exchange Rates and Monetary Authorities

Covered rupee contractual references became florins1:1 under the1920Order; local commencement proclamation dated July19.

Printed pp4–5, Currency

March25,1919 legislation converted covered crown contracts and Austrian-resident checking deposits at par into Austrian stamped-crown obligations.

Printed pp9–10,14 (PDF14–15,19)

The Protectorate retained the inherited Czechoslovak koruna locally after the 1939 territorial partition. Article 10 retained koruna payments and article 12 existing law; subsequent Protectorate budgets and claims remained koruna-denominated within the distinct occupation monetary regime.

Decree articles 10, 12; central-bank history paragraphs 1–5

The1927Saorstat pound established a local account unit; future domestic contracts defaulted to its legal currency while prior sterling obligations were not universally converted.

Printed pp90–92; Section10; compare section4

June24,1948 eastern monetary reform converted Reichsmark-system balances under differentiated statutory ratios.

Sections1,4–9; ZVOBlNr20 June28,1948 p217

Dinar-for-dinar retained-unit extension becomes a dated profile observation.

p46

Inherited crown accounting continued within the separated SouthSlav monetary area.

pp46–48

The DFJ dinar replaced Serbian occupation dinars in the 1945 monetary unification. The April rates law valued 100 occupation Serbian dinars at 5 DFJ dinars and applied conversion to wartime obligations; prewar Yugoslav obligations were treated separately.

Ilić section 2 notes 9–10; Jugoslovenski pregled November 1983 p. 433; official conversion schedule

The Tongan local pound branched from the earlier sterling reckoning,with a separate legally administered exchange regime established in1935–1936.

Little pp48–49,1935Treasury Notes Act and1936Gazette;NRBT1936chronology

Western Samoan pound is retained as a local-issue alias of the New Zealand pound,which was replaced by the tala in1967.

1959s39;Bundesbank SamoaPDF209;1966ss3–5

1924regulation converted covered private-law claims payable inPolishmarks intozlotys under a datedvaluation scale.

DU1924No42item441§§1–2,pp653–654

East African-shilling obligations payable in the Somali Republic were converted at parity into Somali shillings in1961,with accounting records required in that unit.

Arts8–11,printed pp5–6

The Icelandic króna became a separate currency when Iceland exited its monetary union with Denmark in1922. This documents regional monetary succession; earlier local note issues are not treated as separate currency creation.

Dissertation chapter2, section2.3, p70; original central-bank working paper68 p10

CurrencyOrdinance§8 converted covered UKcurrency obligations and statutory references to equivalent local StHelenacurrency, with overseas-payment exception.

Sections3–4,8,12,21; commencement header

Malta pound developed from sterling into an independently legislated local account currency by1968;1972decimalization retained that principal unit.

Licari pp17–18;Findlay/Wellisz p268;ActXX1971s2

Cyprus currency inherited sterling reckoning; by1949 domestic contracts and statutory shilling references were explicitly construed in local legalcurrency and Cyprusshillings.

CurrencyLaw1949§§5,8–9,12–13,pp95–97

Australian pound separated from the common sterling account system during1929–1936monetary breakup; earlier local sterling use and notes are continuity observations.

Decker2022pp375–379;AGSOpinion1564

1933legislation established distinctive NZcurrency and default local contract denomination, with redemption of earlier local notes into new legalcurrency.

Printed p48,PDF47; footnote40; Section7

Fiji developed a separate local pound from sterling during1929–1933;1933 legislation placed local monetary obligations on their own sterling-exchange basis.

Tammaro pp41–43,52; Krus/Schuler pp107–110; Currency Notes Ordinance No6 of1933, effective1November

The Estonian mark founding standard referenced the Ostmark; this standard reference is retained as context and excluded from ancestry traversal.

Printed p9,PDF10; Estonian mark; first kroon; occupation; second kroon sections

In Samoa,the New Zealand-pound account unit,locally called Western Samoan pound,was converted to tala at2tala per pound on10July1967.

Bundesbank SamoaPDF209;1966ss3–5

Crown accounting was absorbed into retained dinar accounting through1920–1923unification.

pp46–49

Panama's balboa system established in1904succeeded the locally circulating Colombian silver-peso monetary system.

Printed228–232

The federal Swiss franc adopts the French silver-franc standard. Standard relationship, not French currency replacement in Switzerland.

; retained source evidence behind C781

Belgium legislates the French decimal silver-franc standard. Law date; does not assert a blanket 1:1 exchange of every preceding local unit.

; retained source evidence behind C782

The phoenix was valued at one sixth of the Spanish dollar. A valuation standard, not evidence that all dollars were compulsorily converted into phoenixes.

; retained source evidence behind C863

Hong Kong’s local silver-dollar issue developed from circulating Spanish and Mexican silver dollars. One traced standard input; the 1935 sterling link is not its origin.

; retained source evidence behind C954

Sterling coins and the sterling rating coexisted with the inherited British West Indian dollar account unit. They do not make sterling its account-unit parent.

Convertibility of Colonial Currencies, first paragraph; Appendix I Trinidad and Tobago(i)

Retire the umbrella currency endpoint; distribute its actual territorial ancestry below.

1945decree art1; IMF opening1–6

The territorial Malagasy franc separated from metropolitan-franc reckoning in the1945 regional reform.

Decree art1; Molet42–43