Gibraltar's first government banknotes were issued in 1914 under emergency Ordinance 10 of 1914.

Gibraltar began local emergency sterling-note issues in 1914. The issuer explicitly describes sterling as the unit; this is a local issue branch, not proof of a separate monetary unit.

The 1906 Commons reply records the Straits dollar fixed at two shillings and fourpence sterling.

BNM dates Malaysia’s new dollar to 12 June 1967 and describes old-currency redemption at two shillings and fourpence sterling.

ECCB records EC$4.80 per pound before the July 1976 switch to EC$2.70 per U.S. dollar.

Decimalisation on 15 February 1971 retained the pound and changed its subdivision from 240 old pence to 100 new pence.

The pre-decimal pound comprised 20 shillings, each of 12 pence.

Britain suspended the gold standard in September 1931.

The 1925 Act provided bullion purchases at £3 17s 10½d per standard troy ounce, in bars of approximately 400 fine ounces.

The Bank’s obligation to exchange notes for gold was suspended during the Restriction Period, 1797–1821.

The Bank began partially printed denominated notes in 1725; earlier notes were handwritten for deposited amounts.

The Royal Mint undertook a major recoinage of old silver during Newton’s first years as Warden from 1696.

The 1489 sovereign first represented the established pound of account in a single coin.

The Museum links more consistent penny weight under William I to the development of sterling reckoning.

Fox interprets the 1707 union as harmonisation of coinage standards, without creation of a new account unit.

Twelve pounds Scots equalled one pound sterling in accounting; Fox distinguishes this from rates for actual circulating coins.

Kelly dates completion of the assimilation of the earlier Irish currency into that of the UK to 1826.

The 1825 Commons debate described £100 British as equivalent to £108 6s 8d Irish and proposed discharging Irish debts at twelve-thirteenths in British currency.

Vancouver Island’s 1862 act specifies dollar public accounts from 1 January 1863 and $4.85 per pound sterling.

British Columbia’s 1865 ordinance specifies dollar public accounts from 1 January 1866 and $4.85 per pound sterling, subject to its approval-proclamation clause.

The 1852 act rates a lawful British sovereign at one local pound, four shillings and four pence.

The WACB pound exchanged at sterling parity, with commissions; parity did not imply costless remittance.

British silver already circulated locally before the WACB; the proposed sterling ancestry is scoped to that monetary replacement context.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0138. Originalscholarship explicitly identifies separatecurrency andregional succession; primaryanswer confirms withdrawal. Doesnotimply allindigenouscurrencies disappeared. Replacement evidence: C1579.

Article 13 accepts qualifying sovereigns at fifteen rupees each; this is a tender valuation, not evidence of a sterling-to-rupee replacement.

Article 5(1) values covered sterling payments at twenty local shillings per pound; this standard relationship is separate from rupee/florin succession.

Section 66 preserves the federal pound’s sterling parity until demonetisation; it does not prescribe a national successor’s cash-exchange rate.

The Saorstat pound established a national currency at sterling parity under the 1927 Act, followed by the 1928 issue. National monetary separation with continuing sterling circulation; not a revival conversion from the pre-1826 Irish unit.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0311. Original historical analysis plus indexed operative contract clause supports regional branch, not restoration of pre1826unit. Replacement evidence: C1632.

Malta’s local pound-note system developed within the British pound framework before the independent decimal coinage. Gradual lineage supported; the exact legal moment of a separate Maltese currency remains open. Central-bank founding in 1968 is not treated as its birth.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0312. Explicit original monetary history plus legal independence and primary continuity establish ancestry.1949is lowerbound of permanent local issue,1968firm independentlegalregime; do not make1914notes or1972subdivision change a newcurrencybirth. Replacement evidence: C1643.

Cyprus introduced a local coinage system of 180 piastres per English gold pound. Sterling-derived local unit; gradual replacement of non-British coins. Exact autonomous-currency separation and Ottoman exchange terms remain open.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0314. Actual local obligation-denomination clauses resolve ancestry beyond metrology. Range denotes emergence before firm1949anchor, not exact1879creation. Replacement evidence: C1644.

Australian national pounds developed from the sterling currency adopted in the colonies. 1825 is the colonial framework; 1910 national legislation does not erase earlier local money.

New Zealand local pound coinage and national notes succeeded the British-coin and trading-bank system. Staged monetary separation; no blanket 1:1 sterling conversion asserted.

Fiji’s local pound issues developed from an English-coin currency system. The board began in 1914 and local coins followed in 1934; this is unit descent, not a fixed exchange-rate claim.

Tongan government pound notes supplemented the British currency already in use.

Jamaica adopted British currency as the basis of its pound system. Spanish doubloons remained a legal-tender exception until 1901.

The South African pound retained the British pound coin system while national notes succeeded commercial-bank issues. 1922 anchors a documented national stage, not a claimed first origin date; derivation rests on the inherited unit, not parity alone.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0368. Contemporaryaccount andcontract-redemption history plusoriginalcommissionexplicit unitdistinction supportsancestry. Rangeisresearchenvelope,notexactbirth;1922firstnotes are notcreationproof. Replacement evidence: C1587.

Barbados’s colonial currency combined sterling coinage with local dollar-denominated bank notes by 1850. The issuer history supports mixed-system descent; intermediate local dollar ratings remain to be expanded.

Corrected interpretation: Revision 27 supplies a new evidence basis for R0401. The independently sourced Spanish-dollar ancestry replaces the earlier mixed-circulation inference. Replacement evidence: C1656.

The Bahamas Currency Board issued local pounds against sterling at par. An issue-system derivation; the later dollar peg is a different relationship.

British Honduras reorganised a sterling-based mixed circulation into a gold-basis system with local dollar notes in 1894. Sterling is one documented monetary input; Spanish-American coins and US dollars require separate branches. No exchange ratio inferred.

The Bermuda pound replaced in 1970 was the locally issued sterling-denominated predecessor of the Bermuda dollar. The transition attests the inherited pound system; 1970 is not its origin date.

Local Falkland pound notes supplemented British sterling under the 1899 order, as reported in 1923.

William I’s reign supplies the Royal Mint Museum’s 240-pence currency-pound anchor.

The museum qualifies the early transmission of Frankish reckoning to England.

Alfred’s will assigns 500 pounds to each son and other sums in pounds, while using mancuses for other bequests.

Sawyer dates S 1507 to 873–888; the British Library uses c.885. The earliest listed copy is eleventh-century.

S 1287 requires three pounds in annual rent at the autumnal equinox and is catalogued to 879–908.

VI Æthelstan, dated approximately 935 by Screen, values a horse for indemnity at half a pound, subject to actual value.

Hines identifies the four-penny shilling in the London code of the 930s and explains a sixty-shilling, 240-pence pound reckoning.

The Grately code, c.926–930, regulates transactions valued above twenty pennies.

The ninth- and tenth-century English pound observations are suitable for a qualified early extension of the existing sterling profile.

Early Kentish and West Saxon legal units cannot yet be connected to the pound by a fully dated local sequence.

Naismith identifies Pippin III’s reformed Frankish coinage and Beonna’s East Anglian issues as models for Offa’s broad pennies.

Naismith gives an approximate 1.30 g target for Offa’s light pennies, matching contemporary Frankish coinage; the 792/3 heavy reform used about 1.45 g.

The 2024 silver-provenance study places Offa’s coinage within continental silver-supply connections. This is evidence about metal supply, not by itself ancestry of the English pound.

Frankish models and silver-supply connections do not yet establish a dated Frankish-to-English account-unit succession. No new ancestry edge is admitted.

Corrected interpretation: Explicit museum evidence of transmitted reckoning now supports qualified Frankish ancestry. The earlier caution about coin imitation remains valid; an exact dated account conversion is still not asserted. Replacement evidence: C2097.

Sterling → Saint Helena pound, 1976; local currency separation.

Corrected interpretation: Revision 27 supplies a new evidence basis for R-V22-048. Direct account substitution establishes scoped branch even at parity; multiple commencement dates require care. Replacement evidence: C1642.

Hong Kong law converted specified public sterling payments into dollar payments at 4s2d per dollar from 16 February 1864. Assignment to the later distinct Hong Kong dollar is a qualified regional-continuity inference. This is a public-account contribution, not its sole founding ancestry.

The 799–801 Mercian annual render and 805–807 Kentish penny valuation can extend the existing English monetary profile with qualified regional continuity; neither text establishes a 240-penny pound or a Frankish-to-English conversion.

The 799–801 Mercian annual render and 805–807 Kentish penny valuation can extend the existing English monetary profile with qualified regional continuity; neither text establishes a 240-penny pound or a Frankish-to-English conversion.

S1186 a, dated 799–801 and catalogued as an original document, records 200 solidi for estate immunities and an annual 30-solidus obligation.

S41, dated 805–807 and preserved in contemporary sheets, prices the Eythorne land grant at 3,000 denarii, translated as pence.

S164 records a thirty-pound valuation in 809, confirmed 810, but survives in a later copy and has disputed authenticity.

The 796 Purton restoration records 2,000 silver solidi, but its disputed transmission makes it qualified corroboration rather than the firm earliest English anchor.

S9 reports ten pounds of silver in a charter dated 686; authenticity questions and possible weight usage prevent adopting 686 as a demonstrated currency-pound origin.

British currency was established in Bermuda, with existing local-currency contracts converted into it.

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

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

Sterlingcoin circulation does not establish sterling as the accountunit immediately replaced in 1894. Primary1894ordinance instead makes USDgold the standardforcontracts.

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.

Bahamianpoundnotes were localsterlinginstruments withinBritishsterling moneyofaccount expresslygoverningcontracts andliabilities.

The modern locally issued Bermuda pound is sterling accounting, rather than a demonstrated separate principal account unit. British currency replaced the earlier local reckoning in 1842; the1970dollar transition superseded this sterling system.

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

The Tongan local pound branched from the earlier sterling reckoning,with a separate legally administered exchange regime established in 1935–1936.

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

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

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

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

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

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

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.

The Southern Rhodesian account pound developed as a regional continuation of British sterling reckoning, subsequently administered by the Southern Rhodesia Currency Board, Central African Currency Board and federal bank. Contemporary evidence identifies the inherited British pound account system; local coinage, withdrawal of British coins and board note issue separate the regional currency during 1932–1940. This date range records institutional separation, not a claim that a new unit was created by the first local coin.

Bundesbank records 25 May 1966: seven Bahamas shillings per Bahamian dollar.

British Currency Act expressly keeps local contracts/payments/liabilities in sterling even alongside local-note issue. Preserve Bahamas use as sterling regional observation and dollar conversion.

Bundesbank records 6 February 1970: 2.40 Bermudian dollars per Bermuda pound.

BMA records a dollar launch on 6 February 1970 at eight shillings and fourpence: 12/5 dollars per former pound.

Abba's Kentish will specifies burial obligations in pence; Heregyth's endorsement specifies thirteen pounds of pennies and remits a fifteen-pound obligation. This supplies a ninth-century English monetary-account witness within the existing pound/penny profile.

Alfred's will distributes pound-denominated monetary bequests to children, household followers and religious beneficiaries, independently confirming late-ninth-century English pound accounting.

Cuthred’s Eythorne grant values the transferred land at 3,000 pence. This contemporary account transaction supports the existing English penny lineage before the 833–839 pound-of-pennies witness.

Beonna’s Swineshead lease fixes consideration at 1,000 shillings and an annual render of hospitality or thirty sicli; heirs remain liable. This extends qualified early-English account evidence.

Burgred’s London grant describes sixty silver solidi, an earlier one-pound purchase, and annual rent of twelve denarii.

Frankish twelve-penny shilling reckoning entered English usage by the late tenth/early eleventh century, alongside older four- and five-penny shillings. This was subdivision transmission within an existing English penny system. Late-tenth-century uptake is reconstructed; Byrhtferth’s dated witness is 1011–c.1020. Four witnesses cluster in reformed monastic contexts; nationwide simultaneous adoption is not claimed.

Retain the existing English pound/penny identity and distinguish dated penny accounting from dated pound accounting.

Hong Kong instituted a sterling anchor in 1935. Postwar tables document its continuation and 1967 parity change before the switch to USD.

The ECCA episode used a sterling peg before the EC dollar’s 1976 switch to USD.

The Royal Mint Museum explicitly traces English reckoning to the Frankish kingdom. This supports transmission of an account system; it does not date a single founding reform. Hines's four-penny shilling in the 930s and Naismith's account of Offa's Frankish coin models prevent a uniform twelve-penny shilling or an exact Offa conversion from being projected across Anglo-Saxon England.

English penny–pound reckoning has Frankish account ancestry: the Royal Mint Museum explicitly describes transmission of the reckoning system. Admit a qualified, compressed ancestry link, without identifying a single founder, exact adoption date, conversion rate or uniform early shilling. The seventh century through William I is a research envelope, not a dated observation or a claim that transmission lasted this whole period.

The pound Scots is treated as a qualified regional branch of sterling reckoning: the Scottish National Dictionary identifies an account pound initially equal to sterling, and the National Records of Scotland describes subsequent divergence of the Scottish and English currencies through debasement. This is an inference of account differentiation, not an inference from shared names or an exchange rate alone. The fourteenth-to-sixteenth-century range describes the broad differentiation discussed by the sources, not an exact founding reform; earlier Scottish accounting and the immediate separation date remain unresolved.