gnucash/doc/sgml/C/xacc-currencyhandling.sgml

<ARTICLE ID="XACC-CURRENCYHANDLING">
<ARTHEADER>
<TITLE>Currency Handling and Double Entry Bookkeeping</TITLE>
</ARTHEADER>

    <PARA>A <LINK LINKEND="XACC-DOUBLEENTRY">Double Entry
    bookkeeping system</LINK> stores both values, and requires
    that all transactions balance, as described in the <LINK
    LINKEND="XACC-DOUBLEENTRYRULE">Rule of Double Entry Accounting.</LINK>

    </PARA>
<PARA>When we introduce the notion of having multiple currencies,
    or stocks that may vary in price, the identities get a little
    more complicated, and we introduce the following formulae:

    <ITEMIZEDLIST>
<LISTITEM>
<PARA><EMPHASIS>value=exch-rate*amount</EMPHASIS> (for currency
      accounts)

      </PARA>
</LISTITEM>
<LISTITEM>
<PARA><EMPHASIS>value=price*num-shares</EMPHASIS> (for
      stocks/mutual-funds)
    </PARA>
</LISTITEM>
</ITEMIZEDLIST>

    </PARA>
<PARA>Thus, buying a widget in Japan (JPY) and using US Dollars
    (USD) to pay for it would appear thus:

    <ITEMIZEDLIST>
<LISTITEM>
<PARA>        <EMPHASIS><EMPHASIS>SpendAcct:</EMPHASIS> (an ordinary bank/cash acct valued in
        USD)</EMPHASIS> 
<LITERAL REMAP="TT"><MSGTEXT>
<LITERALLAYOUT><EMPHASIS>Date      xfer from       memo                cost
1/5/99    [JPYAcct]       Buy widget          $1.00</EMPHASIS></LITERALLAYOUT>
</MSGTEXT></LITERAL>
      

      </PARA>
</LISTITEM>
<LISTITEM>
<PARA>        <EMPHASIS><EMPHASIS>JPYAcct</EMPHASIS>: (a currency trading account valued in
        yen)</EMPHASIS> 
<LITERAL REMAP="TT"><MSGTEXT>
<LITERALLAYOUT><EMPHASIS>Date      xfer from       memo                purchase   rate
1/5/99    [SpendAcct]     Buy widget          Y150       0.00667</EMPHASIS></LITERALLAYOUT>
</MSGTEXT></LITERAL>
      
    </PARA>
</LISTITEM>
</ITEMIZEDLIST>

    </PARA>

<PARA>The engine links together all three of these values <ENVAR>
(1.0, 150, 0.00667)</ENVAR> permanently and makes it impossible to
change one without changing another, so that the grand total is always
zero, thereby guaranteeing satisfaction of the <LINK
LINKEND="XACC-DOUBLEENTRYRULE">rule of double entry accounting.</LINK>

    </PARA>

  <SECT1>
  <TITLE>How to set up a foreign-currency account</TITLE>
  <PARA>All of the above may sound straightforward, but you may get
    stumped when you first try to represent some foreign money.  Let's
    demonstrate how you'd go about setting up an account to represent,
    say, French Francs.</PARA>

  <PARA>Let's say you have an account that holds cash in US dollars,
    and it has $1,000 in it.  You want to buy about $100 worth of
    Francs, and naturally you'd like to represent those Francs in
    their own account.  Here's what you need to do:</PARA>
  <ITEMIZEDLIST>
    <LISTITEM>
      <PARA>
	Create a new account (name it "Francs") of type Cash, with a
	currency of FRF (that's the ISO code for French Francs; see
	<LINK LINKEND="XACC-ISOCURR">ISO Currency Codes</LINK>, below).
	</PARA>
    </LISTITEM>
    <LISTITEM>
      <PARA>
      Create <emphasis>another</emphasis> account (name it "Trading"), of type
      Currency, with a currency of USD, and a <emphasis>security</emphasis> of
      FRF.  This account will represent <emphasis>trades</emphasis> between the
      two currencies, or to be more precise, purchases of Francs
      with dollars.
	</PARA>
    </LISTITEM>
    <LISTITEM>
      <PARA>
      Now open the "Trading" account, and enter a transaction that
      transfers from your cash account.  Put 555 in the "Debit"
      column, and 0.18 in the Price column.  (GnuCash will offer to
      calculate the Value for you; let it do so.) You've now bought
      555 Francs for $0.18 apiece.
	</PARA>
    </LISTITEM>
    <LISTITEM>
      <PARA>
      Transfer the 555 Francs that are now in your trading account
      into the "Francs" account (by putting "555" in the "Debit"
      column).  Note that you could not have transferred anything
      directly from cash to Francs (try it); those two accounts do not
      have a currency in common.
	</PARA>
    </LISTITEM>
<LISTITEM>
      <PARA>
	Note that your "Trading" account now is a bit screwed up --
	the last transaction, transferring 555 francs to your "Francs"
	account, didn't record the price of those francs.  You can
	change the price from 1 to 0.18 to make the balance in the
	"Trading" account come out to zero.
	</para>
      </listitem>
  </ITEMIZEDLIST>
<PARA>
    Here's what it all looks like once you're done:
    <MEDIAOBJECT>
    <IMAGEOBJECT>
    <IMAGEDATA FILEREF="image/foreign-currency.png">
    </IMAGEOBJECT>
    </MEDIAOBJECT>

    </para>
</SECT1>
<SECT1 ID="XACC-ISOCURR">
<TITLE> ISO Currency Codes</TITLE>
<PARA>More currencies than you thought possible...

    <TABLE>
<TITLE>ISO Currency Codes</TITLE>
<TGROUP COLS="2">
<THEAD>
<ROW>
<ENTRY>ISO Code</ENTRY>
<ENTRY>Full Description</ENTRY>
</ROW>
</THEAD>
<TBODY>
<ROW>
<ENTRY>        </ENTRY>
</ROW>
<ROW>
<ENTRY>ADP</ENTRY>
<ENTRY>Andoran peseta</ENTRY>
</ROW>
<ROW>
<ENTRY>AED</ENTRY>
<ENTRY>United Arab Emirates Dirham</ENTRY>
</ROW>
<ROW>
<ENTRY>AFA</ENTRY>
<ENTRY>Afghani</ENTRY>
</ROW>
<ROW>
<ENTRY>ALL</ENTRY>
<ENTRY>Albanian Lek</ENTRY>
</ROW>
<ROW>
<ENTRY>AMD</ENTRY>
<ENTRY>Armenian Dram</ENTRY>
</ROW>
<ROW>
<ENTRY>ANG</ENTRY>
<ENTRY>West Indian Guilder</ENTRY>
</ROW>
<ROW>
<ENTRY>AOK</ENTRY>
<ENTRY>Angolan Kwanza</ENTRY>
</ROW>
<ROW>
<ENTRY>ARA</ENTRY>
<ENTRY>Argentinian Austral</ENTRY>
</ROW>
<ROW>
<ENTRY>ARS</ENTRY>
<ENTRY>Argentina Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>ATS</ENTRY>
<ENTRY>Austrian Schilling</ENTRY>
</ROW>
<ROW>
<ENTRY>AUD</ENTRY>
<ENTRY>Australian Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>AWG</ENTRY>
<ENTRY>Aruban Guilder</ENTRY>
</ROW>
<ROW>
<ENTRY>AZM</ENTRY>
<ENTRY>Azerbaijan Manat</ENTRY>
</ROW>
<ROW>
<ENTRY>BAD</ENTRY>
<ENTRY>Bosnia-Herzogovinian Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>BBD</ENTRY>
<ENTRY>Barbados Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>BDT</ENTRY>
<ENTRY>Bangladesh Taka</ENTRY>
</ROW>
<ROW>
<ENTRY>BEF</ENTRY>
<ENTRY>Belgian Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>BGL</ENTRY>
<ENTRY>Bulgarian Lev</ENTRY>
</ROW>
<ROW>
<ENTRY>BHD</ENTRY>
<ENTRY>Bahrain Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>BIF</ENTRY>
<ENTRY>Burundi Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>BMD</ENTRY>
<ENTRY>Bermudan Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>BND</ENTRY>
<ENTRY>Brunei Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>BOB</ENTRY>
<ENTRY>Bolivian Boliviano</ENTRY>
</ROW>
<ROW>
<ENTRY>BRL</ENTRY>
<ENTRY>Brazilian Real</ENTRY>
</ROW>
<ROW>
<ENTRY>BRR</ENTRY>
<ENTRY>Brazil</ENTRY>
</ROW>
<ROW>
<ENTRY>BSD</ENTRY>
<ENTRY>Bahaman Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>BWP</ENTRY>
<ENTRY>Botswana Pula</ENTRY>
</ROW>
<ROW>
<ENTRY>BYR</ENTRY>
<ENTRY>Belorussian Ruble</ENTRY>
</ROW>
<ROW>
<ENTRY>BZD</ENTRY>
<ENTRY>Belize Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>CAD</ENTRY>
<ENTRY>Canadian Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>CDP</ENTRY>
<ENTRY>Santo Domiongo</ENTRY>
</ROW>
<ROW>
<ENTRY>CHF</ENTRY>
<ENTRY>Swiss Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>CLP</ENTRY>
<ENTRY>CHILEAN PESO</ENTRY>
</ROW>
<ROW>
<ENTRY>CNY</ENTRY>
<ENTRY>China</ENTRY>
</ROW>
<ROW>
<ENTRY>COP</ENTRY>
<ENTRY>Colombian Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>CRC</ENTRY>
<ENTRY>Costa Rica Colon</ENTRY>
</ROW>
<ROW>
<ENTRY>CUP</ENTRY>
<ENTRY>Cuban Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>CVE</ENTRY>
<ENTRY>Cape Verde Escudo</ENTRY>
</ROW>
<ROW>
<ENTRY>CYP</ENTRY>
<ENTRY>Cyprus Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>CZK</ENTRY>
<ENTRY>Czech Krona</ENTRY>
</ROW>
<ROW>
<ENTRY>DEM</ENTRY>
<ENTRY>German Mark</ENTRY>
</ROW>
<ROW>
<ENTRY>DJF</ENTRY>
<ENTRY>Djibouti Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>DKK</ENTRY>
<ENTRY>Danish Krone</ENTRY>
</ROW>
<ROW>
<ENTRY>DOP</ENTRY>
<ENTRY>Dominican Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>DRP</ENTRY>
<ENTRY>Dominican Republic Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>DZD</ENTRY>
<ENTRY>Algerian Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>ECS</ENTRY>
<ENTRY>ECUADORIAN SUCRE</ENTRY>
</ROW>
<ROW>
<ENTRY>ECS</ENTRY>
<ENTRY>Ecuador Sucre</ENTRY>
</ROW>
<ROW>
<ENTRY>ECU</ENTRY>
<ENTRY>European Currency Unit</ENTRY>
</ROW>
<ROW>
<ENTRY>EEK</ENTRY>
<ENTRY>Estonian Krone</ENTRY>
</ROW>
<ROW>
<ENTRY>EGP</ENTRY>
<ENTRY>Egyptian Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>ESP</ENTRY>
<ENTRY>Spanish Peseta</ENTRY>
</ROW>
<ROW>
<ENTRY>ETB</ENTRY>
<ENTRY>Ethiopian Birr</ENTRY>
</ROW>
<ROW>
<ENTRY>EUR</ENTRY>
<ENTRY>Currency of EMU member states</ENTRY>
</ROW>
<ROW>
<ENTRY>FIM</ENTRY>
<ENTRY>Finnish Mark</ENTRY>
</ROW>
<ROW>
<ENTRY>FJD</ENTRY>
<ENTRY>Fiji Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>FKP</ENTRY>
<ENTRY>Falkland Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>FRF</ENTRY>
<ENTRY>French Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>GBP</ENTRY>
<ENTRY>British Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>GEK</ENTRY>
<ENTRY>Georgian Kupon</ENTRY>
</ROW>
<ROW>
<ENTRY>GHC</ENTRY>
<ENTRY>Ghanian Cedi</ENTRY>
</ROW>
<ROW>
<ENTRY>GIP</ENTRY>
<ENTRY>Gibraltar Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>GMD</ENTRY>
<ENTRY>Gambian Dalasi</ENTRY>
</ROW>
<ROW>
<ENTRY>GNF</ENTRY>
<ENTRY>Guinea Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>GRD</ENTRY>
<ENTRY>Greek Drachma</ENTRY>
</ROW>
<ROW>
<ENTRY>GTQ</ENTRY>
<ENTRY>Guatemalan Quedzal</ENTRY>
</ROW>
<ROW>
<ENTRY>GWP</ENTRY>
<ENTRY>Guinea Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>GYD</ENTRY>
<ENTRY>Guyanese Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>HKD</ENTRY>
<ENTRY>Hong Kong Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>HNL</ENTRY>
<ENTRY>Honduran Lempira</ENTRY>
</ROW>
<ROW>
<ENTRY>HRD</ENTRY>
<ENTRY>Croatian Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>HTG</ENTRY>
<ENTRY>Haitian Gourde</ENTRY>
</ROW>
<ROW>
<ENTRY>HUF</ENTRY>
<ENTRY>Hungarian forint</ENTRY>
</ROW>
<ROW>
<ENTRY>IDR</ENTRY>
<ENTRY>Indeonesian Rupiah</ENTRY>
</ROW>
<ROW>
<ENTRY>IEP</ENTRY>
<ENTRY>Irish Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>ILS</ENTRY>
<ENTRY>Israeli Scheckel</ENTRY>
</ROW>
<ROW>
<ENTRY>INR</ENTRY>
<ENTRY>Indian Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>IQD</ENTRY>
<ENTRY>Iraqui Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>IRR</ENTRY>
<ENTRY>Iranian Rial</ENTRY>
</ROW>
<ROW>
<ENTRY>ISK</ENTRY>
<ENTRY>Iceland Krona</ENTRY>
</ROW>
<ROW>
<ENTRY>ITL</ENTRY>
<ENTRY>Italian Lira</ENTRY>
</ROW>
<ROW>
<ENTRY>JMD</ENTRY>
<ENTRY>JAMAICAN DOLLAR</ENTRY>
</ROW>
<ROW>
<ENTRY>JOD</ENTRY>
<ENTRY>Jordanian Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>JPY</ENTRY>
<ENTRY>Japanese Yen</ENTRY>
</ROW>
<ROW>
<ENTRY>KES</ENTRY>
<ENTRY>Kenyan Shilling</ENTRY>
</ROW>
<ROW>
<ENTRY>KHR</ENTRY>
<ENTRY>Cambodian Riel</ENTRY>
</ROW>
<ROW>
<ENTRY>KIS</ENTRY>
<ENTRY>Kirghizstan Som</ENTRY>
</ROW>
<ROW>
<ENTRY>KMF</ENTRY>
<ENTRY>Comoros Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>KPW</ENTRY>
<ENTRY>North Korean Won</ENTRY>
</ROW>
<ROW>
<ENTRY>KRW</ENTRY>
<ENTRY>South Korean Won</ENTRY>
</ROW>
<ROW>
<ENTRY>KWD</ENTRY>
<ENTRY>Kuwaiti Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>KYD</ENTRY>
<ENTRY>Cayman Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>KZT</ENTRY>
<ENTRY>Kazakhstani Tenge</ENTRY>
</ROW>
<ROW>
<ENTRY>LAK</ENTRY>
<ENTRY>Laotian Kip</ENTRY>
</ROW>
<ROW>
<ENTRY>LBP</ENTRY>
<ENTRY>Lebanese Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>LKR</ENTRY>
<ENTRY>Sri Lankan Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>LRD</ENTRY>
<ENTRY>Liberian Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>LSL</ENTRY>
<ENTRY>Lesotho Loti</ENTRY>
</ROW>
<ROW>
<ENTRY>LTL</ENTRY>
<ENTRY>Lithuanian Lita</ENTRY>
</ROW>
<ROW>
<ENTRY>LUF</ENTRY>
<ENTRY>Luxembourgian Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>LVL</ENTRY>
<ENTRY>Latvian Lat</ENTRY>
</ROW>
<ROW>
<ENTRY>LYD</ENTRY>
<ENTRY>Libyan Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>MAD</ENTRY>
<ENTRY>Moroccan Dirham</ENTRY>
</ROW>
<ROW>
<ENTRY>MDL</ENTRY>
<ENTRY>Moldavian Lei</ENTRY>
</ROW>
<ROW>
<ENTRY>MGF</ENTRY>
<ENTRY>Madagascan Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>MNC</ENTRY>
<ENTRY>Monaco</ENTRY>
</ROW>
<ROW>
<ENTRY>MNT</ENTRY>
<ENTRY>Mongolian Tugrik</ENTRY>
</ROW>
<ROW>
<ENTRY>MOP</ENTRY>
<ENTRY>Macao Pataca</ENTRY>
</ROW>
<ROW>
<ENTRY>MRO</ENTRY>
<ENTRY>Mauritanian Ouguiya</ENTRY>
</ROW>
<ROW>
<ENTRY>MTL</ENTRY>
<ENTRY>Maltese Lira</ENTRY>
</ROW>
<ROW>
<ENTRY>MUR</ENTRY>
<ENTRY>Mauritius Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>MVR</ENTRY>
<ENTRY>Maldive Rufiyaa</ENTRY>
</ROW>
<ROW>
<ENTRY>MWK</ENTRY>
<ENTRY>Malawi Kwacha</ENTRY>
</ROW>
<ROW>
<ENTRY>MXN</ENTRY>
<ENTRY>Mexican Peso (new)</ENTRY>
</ROW>
<ROW>
<ENTRY>MXP</ENTRY>
<ENTRY>Mexican Peso (old)</ENTRY>
</ROW>
<ROW>
<ENTRY>MYR</ENTRY>
<ENTRY>Malaysian Ringgit</ENTRY>
</ROW>
<ROW>
<ENTRY>MZM</ENTRY>
<ENTRY>Mozambique Metical</ENTRY>
</ROW>
<ROW>
<ENTRY>NGN</ENTRY>
<ENTRY>Nigerian Naira</ENTRY>
</ROW>
<ROW>
<ENTRY>NIC</ENTRY>
<ENTRY>Nicaragua</ENTRY>
</ROW>
<ROW>
<ENTRY>NIO</ENTRY>
<ENTRY>Nicaraguan Cordoba</ENTRY>
</ROW>
<ROW>
<ENTRY>NIS</ENTRY>
<ENTRY>New Israeli Shekel</ENTRY>
</ROW>
<ROW>
<ENTRY>NLG</ENTRY>
<ENTRY>Dutch Guilder</ENTRY>
</ROW>
<ROW>
<ENTRY>NOK</ENTRY>
<ENTRY>Norwegian Krone</ENTRY>
</ROW>
<ROW>
<ENTRY>NPR</ENTRY>
<ENTRY>Nepalese Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>NZD</ENTRY>
<ENTRY>New Zealand Dollars</ENTRY>
</ROW>
<ROW>
<ENTRY>OMR</ENTRY>
<ENTRY>Omani Rial</ENTRY>
</ROW>
<ROW>
<ENTRY>PAB</ENTRY>
<ENTRY>Panamanian Balboa</ENTRY>
</ROW>
<ROW>
<ENTRY>PEI</ENTRY>
<ENTRY>Peruvian Inti</ENTRY>
</ROW>
<ROW>
<ENTRY>PEN</ENTRY>
<ENTRY>Peruvian Sol - New</ENTRY>
</ROW>
<ROW>
<ENTRY>PES</ENTRY>
<ENTRY>Peruvian Sol</ENTRY>
</ROW>
<ROW>
<ENTRY>PGK</ENTRY>
<ENTRY>Papua New Guinea Kina</ENTRY>
</ROW>
<ROW>
<ENTRY>PHP</ENTRY>
<ENTRY>Philippino Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>PKR</ENTRY>
<ENTRY>Pakistan Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>PLN</ENTRY>
<ENTRY>Polish Zloty</ENTRY>
</ROW>
<ROW>
<ENTRY>PLZ</ENTRY>
<ENTRY>Poland</ENTRY>
</ROW>
<ROW>
<ENTRY>PTE</ENTRY>
<ENTRY>Portuguese Escudo</ENTRY>
</ROW>
<ROW>
<ENTRY>PYG</ENTRY>
<ENTRY>Paraguayan Guarani</ENTRY>
</ROW>
<ROW>
<ENTRY>QAR</ENTRY>
<ENTRY>Qatar Riyal</ENTRY>
</ROW>
<ROW>
<ENTRY>RMB</ENTRY>
<ENTRY>Chinese Renminbi Yuan</ENTRY>
</ROW>
<ROW>
<ENTRY>ROL</ENTRY>
<ENTRY>Roumanian Lei</ENTRY>
</ROW>
<ROW>
<ENTRY>RUR</ENTRY>
<ENTRY>Russian Rouble</ENTRY>
</ROW>
<ROW>
<ENTRY>RWF</ENTRY>
<ENTRY>Rwanda Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>SAR</ENTRY>
<ENTRY>Saudi Riyal</ENTRY>
</ROW>
<ROW>
<ENTRY>SBD</ENTRY>
<ENTRY>Solomon Islands Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>SCR</ENTRY>
<ENTRY>Seychelles Rupee</ENTRY>
</ROW>
<ROW>
<ENTRY>SDP</ENTRY>
<ENTRY>Sudanese Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>SEK</ENTRY>
<ENTRY>Swedish Krona</ENTRY>
</ROW>
<ROW>
<ENTRY>SGD</ENTRY>
<ENTRY>Singapore Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>SHP</ENTRY>
<ENTRY>St.Helena Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>SIT</ENTRY>
<ENTRY>Slovenian Tolar</ENTRY>
</ROW>
<ROW>
<ENTRY>SKK</ENTRY>
<ENTRY>Slovakian Krona</ENTRY>
</ROW>
<ROW>
<ENTRY>SLL</ENTRY>
<ENTRY>Leone</ENTRY>
</ROW>
<ROW>
<ENTRY>SOL</ENTRY>
<ENTRY>Peru</ENTRY>
</ROW>
<ROW>
<ENTRY>SOS</ENTRY>
<ENTRY>Somalian Shilling</ENTRY>
</ROW>
<ROW>
<ENTRY>SRG</ENTRY>
<ENTRY>Surinam Guilder</ENTRY>
</ROW>
<ROW>
<ENTRY>STD</ENTRY>
<ENTRY>Sao Tome / Principe Dobra</ENTRY>
</ROW>
<ROW>
<ENTRY>SUR</ENTRY>
<ENTRY>Russian Ruble (old)</ENTRY>
</ROW>
<ROW>
<ENTRY>SVC</ENTRY>
<ENTRY>El Salvador Colon</ENTRY>
</ROW>
<ROW>
<ENTRY>SYP</ENTRY>
<ENTRY>Syrian Pound</ENTRY>
</ROW>
<ROW>
<ENTRY>SZL</ENTRY>
<ENTRY>Swaziland Lilangeni</ENTRY>
</ROW>
<ROW>
<ENTRY>THB</ENTRY>
<ENTRY>Thailand Baht</ENTRY>
</ROW>
<ROW>
<ENTRY>TJR</ENTRY>
<ENTRY>Tadzhikistani Ruble</ENTRY>
</ROW>
<ROW>
<ENTRY>TMM</ENTRY>
<ENTRY>Turkmenistani Manat</ENTRY>
</ROW>
<ROW>
<ENTRY>TND</ENTRY>
<ENTRY>Tunisian Dinar</ENTRY>
</ROW>
<ROW>
<ENTRY>TOP</ENTRY>
<ENTRY>Tongan Pa'anga</ENTRY>
</ROW>
<ROW>
<ENTRY>TPE</ENTRY>
<ENTRY>Timor Escudo</ENTRY>
</ROW>
<ROW>
<ENTRY>TRL</ENTRY>
<ENTRY>Turkish Lira</ENTRY>
</ROW>
<ROW>
<ENTRY>TTD</ENTRY>
<ENTRY>Trinidad and Tobago Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>TWD</ENTRY>
<ENTRY>New Taiwan Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>TZS</ENTRY>
<ENTRY>Tanzanian Shilling</ENTRY>
</ROW>
<ROW>
<ENTRY>UAK</ENTRY>
<ENTRY>Ukrainian Karbowanez</ENTRY>
</ROW>
<ROW>
<ENTRY>UGS</ENTRY>
<ENTRY>Ugandan Shilling</ENTRY>
</ROW>
<ROW>
<ENTRY>USD</ENTRY>
<ENTRY>American Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>UYP</ENTRY>
<ENTRY>Uruguayan New Peso</ENTRY>
</ROW>
<ROW>
<ENTRY>UYU</ENTRY>
<ENTRY>Uruguay</ENTRY>
</ROW>
<ROW>
<ENTRY>VEB</ENTRY>
<ENTRY>Venezuelan Bolivar</ENTRY>
</ROW>
<ROW>
<ENTRY>VND</ENTRY>
<ENTRY>Vietnamese Dong</ENTRY>
</ROW>
<ROW>
<ENTRY>VUV</ENTRY>
<ENTRY>Vanuatu Vatu</ENTRY>
</ROW>
<ROW>
<ENTRY>WST</ENTRY>
<ENTRY>Samoan Tala</ENTRY>
</ROW>
<ROW>
<ENTRY>XAF</ENTRY>
<ENTRY>Gabon C.f.A Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>XCD</ENTRY>
<ENTRY>East Carribean Dollar</ENTRY>
</ROW>
<ROW>
<ENTRY>XOF</ENTRY>
<ENTRY>Benin C.f.A. Franc</ENTRY>
</ROW>
<ROW>
<ENTRY>YER</ENTRY>
<ENTRY>Yemeni Ryal</ENTRY>
</ROW>
<ROW>
<ENTRY>ZAR</ENTRY>
<ENTRY>South African Rand</ENTRY>
</ROW>
<ROW>
<ENTRY>ZMK</ENTRY>
<ENTRY>Zambian Kwacha</ENTRY>
</ROW>
<ROW>
<ENTRY>ZRZ</ENTRY>
<ENTRY>Zaire</ENTRY>
</ROW>
<ROW>
<ENTRY>ZWD</ENTRY>
<ENTRY>Zimbabwean Dollar</ENTRY>
</ROW>
</TBODY>
</TGROUP>
</TABLE>


</PARA>
</SECT1>
</ARTICLE>

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