Commission Implementing Regulation (EU) 2015/1977 Article 4

Use of the euro

Article 4

1. The amounts reported by Member States shall be denominated in euro. 2. Member States which have not adopted the euro as their currency by the date when the report under Article 3(2) of Delegated Regulation (EU) 2015/1973 is submitted shall convert amounts in national currency into euro in accordance with Article 43 of Regulation (EU) No 514/2014. Where the expenditure has not been registered in the accounts of the responsible authority, the most recent monthly accounting exchange rate, published electronically by the Commission at the moment of initial reporting, shall be used.

Read the full instrument →

Other provisions in Commission Implementing Regulation (EU) 2015/1977

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 4 of Commission Implementing Regulation (EU) 2015/1977 (LawPlayer, data as of 2026-07-04)

What to look at next

Commission Implementing Regulation (EU) 2015/1977, full textThe complete text of this law, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview