Monnaie de Paris describes Carolingian accounting as one pound, twenty sous, or 240 deniers.

Rovelli interprets the 755 reckoning as twelve denarii per account solidus.

By the 794 reform, the reckoning comprised 240 denarii, twenty solidi and an account pound.

A qualified identity profile can extend Frankish reckoning to late-Merovingian deniers.

Liptines requires an annual solidus, defined as twelve denarii, per casada of retained church property; the text is dated 743–744.

Rovelli dates Merovingian silver denarii approximately to 670–675.

Pepin reformed existing pennies; Charlemagne later strengthened their weight.

The medieval denarius reused a Roman name without its classical metrology.

Tournois can be treated as a qualified regional descendant of Frankish denier–livre reckoning.

Parisis can likewise be treated as a qualified regional descendant of Frankish reckoning.

The solidus survived chiefly as an account unit in the early medieval West.

Sgambati offers a broad Roman-to-medieval account-money narrative through Bloch.

The 816 rule pays Salic-law debts in twelve-denarius solidi, retaining forty for a Saxon or Frisian killing a Salic Frank.

The 816 rule establishes scoped legal reckonings, not a universal late-Roman-to-Frankish identity or conversion.

The 797 Saxon commodity tariff explicitly reckons twelve silver denarii per solidus.

Angers 22 models a silver loan reckoned in solidi, secured by a vineyard and its produce until repayment.

Walther places the underlying private documents of the Angers collection in the late sixth century.

The inspected Lex Salica text equates 120 denarii with three solidi and 1,200 denarii with thirty solidi.

The Cologne catalogue distinguishes Merovingian versions A/C from eighth- and ninth-century versions, including K associated with 802.

BK 39 c.9 (803) settles debts to the king in twelve-denarius solidi, with an exception for Salic-law freda.

The 816 clauses explicitly apply twelve-denarius settlement to Salic-law obligations while retaining a specified forty-denarius exception.

The 803/816 provisions demonstrate legal settlement continuity across different solidus reckonings, without proving a single universal unit.

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.

Bothe reports the hypothesis that Salic forty-denarius reckoning refers to the late-Roman siliqua of Honorius and successors, while emphasizing disputed dating of the law's formation.

Drew identifies the Salic forty-denarius equation as distinct from both Roman imperial and Carolingian reckoning and flags unresolved monetary interpretation; the ratio alone cannot establish a Roman currency identity bridge.

Spufford reports that Pope Zacharias’s 745 letter to Boniface treats the solidus as twelve deniers. This is an additional dated accounting witness within the existing Frankish profile, cited through original scholarship.

Spufford argues that the legal and transactional solidus, reckoned as three late gold tremisses, continued as an account unit reckoned as twelve silver deniers. This supports an earlier phase of the existing Frankish account profile, with transition dating qualified.

Marculf II.26 models a loan principal and repayment in solidi with annual interest of one triens per solidus. The collection is bounded by a 589 earliest compilation possibility and reception in the 720s; this is evidence of Merovingian contractual reckoning, not an executed loan dated to either endpoint.

Gregory III.33 acknowledges receipt of 400 Gallican solidi in church revenue, dated April 593. This is a geographically scoped Gallic revenue-account observation retained as context: it does not identify this southern Gallic unit with every later Frankish reckoning.

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.

Regional ancestry from imported Carolingian account units to Barcelona’s locally documented solidus/denarius accounting; the compressed intervening sequence and exact independent identity boundary remain unresolved. The date interval brackets the research horizon, not a documented founding date.

AfonsoIII adopted French libra reckoning above existing soldo/dinheiro accounts; the Frankish node represents tradition, not an identified immediate parent.

Salic Law I.1, II.3 and L.2 explicitly denominate fines and payment-default additions at forty denars per solidus. This is legal account evidence, but its transmitted clauses are not individually dated here. Neither the Roman parentage of this reckoning nor its identity with the later twelve-denier solidus follows from the shared names.

Frankish reckoning continues the late-Roman solidus account tradition: solidus reckoning survived the change from gold tremisses to silver deniers. Admit regional ancestry; the exact differentiation date and intermediate local stages remain unresolved.

Catalan denier–solidus–libra accounting extends the Carolingian system. Retain the Barcelona branch and qualify the regional separation chronology.

The regional denier–solidus–libra system has Carolingian ancestry. This compressed ancestry link leaves intervening stages and the immediate parent unresolved; it does not establish direct siblinghood.

The regional denier–solidus–libra system has Carolingian ancestry. This compressed ancestry link leaves intervening stages and the immediate parent unresolved; it does not establish direct siblinghood.

The regional denier–solidus–libra system has Carolingian ancestry. This compressed ancestry link leaves intervening stages and the immediate parent unresolved; it does not establish direct siblinghood.

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.

Qualified Frankish ancestry of Valencian accounting through the Crown of Catalonia-Aragon: MEC6 identifies Carolingian-derived accounts and their regional diner basis. Intermediates and conversion terms remain open; 800–1300 is a research envelope, not a foundation date.

Qualified Frankish ancestry of Mallorcan accounting through the Crown of Catalonia-Aragon: MEC6's account-system synthesis supports the older ancestry. This does not establish Valencia as the immediate parent or turn coin replacement into debt conversion. The 800–1300 research envelope is not a foundation date.

Felloni traces the Carolingian pound–shilling–denier system through regional Pavia money to Genoa’s local reckoning. The Genoese mint contract of 1141 specifies lire, and his account follows the Genoese lira through later changes. This supports qualified inherited account ancestry through Italian intermediates, not direct Frankish-to-Genoese debt conversion or parity. The 1138–1141 interval covers mint authorization and account documentation; it is not an exact separation date.