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Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal

article  28

CELEX:  32013R1299

Use of the euro By way of derogation from Article 133 of Regulation (EU) No 1303/2013, expenditure incurred in a currency other than the euro shall be converted into euro by the beneficiaries using the monthly accounting exchange rate of the Commission in the month during which that expenditure was either:
(a) incurred;
(b) submitted for verification to the managing authority or the controller in accordance with Article 23 of this Regulation; or (c) reported to the lead beneficiary. The method chosen shall be set out in the cooperation programme and be applicable to all beneficiaries. The conversion shall be verified by the managing authority or by the controller in the Member State or third country in which the beneficiary is located.