Relationship register

Founding ancestry, later absorption, dated returns, adopted bases and remaining context are separate layers. Step-parent links never become ancestry paths.

Inspect all 12 adopted bases, dates and evidence →

Main ancestry and succession

From → to	Role and date	Evidence and scope
Japanese ryō → Japanese yen R0011	replacement 1871	Unit-system reform; no numerical conversion ratio or instantaneous coin retirement.
Nova Scotia decimal dollar → Canadian dollar R0042	absorption 1 July 1871 for payments covered by section 6	Provincial value alignment. Covered sums and nearest-cent rounding: section 6.
Straits / Malayan / Malaya–British Borneo dollar → Singapore dollar R0046	regional_branch 1967	One of three successor currencies.
Straits / Malayan / Malaya–British Borneo dollar → Malaysian dollar / ringgit R0047	regional_branch 1967	National branch.
Straits / Malayan / Malaya–British Borneo dollar → Brunei dollar R0048	regional_branch 1967	National branch.
Australian pound → Australian dollar R0050	replacement 1966	Local pound decimalization.
New Zealand pound → New Zealand dollar R0051	replacement 1967	Local pound decimalization.
Fiji pound → Fiji dollar, 1969 reform R0052	replacement 1969	Documented changeover; exact conversion not encoded here.
Australian dollar → Solomon Islands dollar R0053	regional_branch 1977	Only the Solomon Islands changeover, not global AUD withdrawal. Revision 25 adjudication: AUD continues elsewhere; local Solomon Islands succession is a regional branch, not global replacement.
British Caribbean / East Caribbean dollar → Trinidad and Tobago dollar R0055	regional_branch 1964	National branch; not global end of BCCB currency.
British Caribbean / East Caribbean dollar → Guyana dollar R0056	regional_branch 1965	National issue transition.
British Caribbean / East Caribbean dollar → Barbados dollar R0057	regional_branch 1973	Barbados national note branch, not end of XCD elsewhere.
Jamaican pound → Jamaican dollar R0058	replacement 1969	Jamaican decimal conversion.
Pound sterling → Bahamian dollar R0059	replacement 1966	Seven-shilling dollar.
Pound sterling → Bermudian dollar R0060	replacement 1970	Local decimal conversion.
Surinamese guilder → Surinamese dollar R0064	replacement 2004	Exempt coins and muntbiljetten retain nominal values.
Livre tournois → French franc — 1795 to euro conversion R0072	replacement 1795–1799	Livre-to-franc succession is supported with transitional treatment:1799 law preserves old obligations in livre value while providing their settlement under franc reckoning;contemporary courts enforce the distinction. Gazette des Tribunaux — Cour royale d’Amiens and Tribunal civil de L’Argentière reports,30 September1829
Irish pound — pre-1826 account unit → Pound sterling R0108	absorption 1826	Assimilation year from Kelly; exact statutory implementation remains open.
Prince Edward Island pound of account → Prince Edward Island decimal dollar R0110	replacement December 1871–February 1872	Account-unit decimalization; no exact pound-to-dollar conversion imported.
Pound sterling → Vancouver Island decimal dollar R0111	regional_branch 1 January 1863 specified	Sterling public accounts transition to dollar accounts locally; sterling coins remain tender. Revision 25 adjudication: Vancouver dollar accounts branch locally from sterling; sterling coins and sterling elsewhere continue.
Pound sterling → British Columbia decimal dollar R0112	regional_branch 1 January 1866 specified; proclamation evidence open	Local public-account transition, not replacement of sterling globally or withdrawal of sterling coins. Revision 25 adjudication: BC ordinance states an approval-proclamation condition; 1866 should remain prescribed commencement until proclamation verified.
Vancouver Island decimal dollar → British Columbia decimal dollar R0113	absorption 1867	Uniform colony-wide accounting regime; not an asserted coin recall or separately proved conversion rate.
Prince Edward Island decimal dollar → Canadian dollar R0114	absorption 1881	Legal treatment of pre-existing debts; practical assimilation in 1873 is a distinct event.
British Columbia decimal dollar → Canadian dollar R0115	absorption 1881	Legal debt-treatment boundary, not the political-union date or end of all local coins.
Pound sterling → West African Currency Board pound R0138	regional_branch 1912–1913	A separate WestAfricanpound succeeded preexisting Britishsterling circulation during1912–1913institution andissue transition; Britishsilver was actuallywithdrawn and repatriated atfacevalue. Leigh Gardner — The Collapse of the Gold Standard in Africa: Money and Colonialism in the Interwar Period,AfricanStudiesReview66(3),online20December2022 · UK Parliament,UnderSecretaryOrmsby-Gore — West Africa(RepatriatedSilver),12March1923
West African Currency Board pound → Ghanaian pound R0139	regional_branch 14 July 1958	Ghana issue replaces regional issue locally. Exact statutory par-conversion and withdrawal provisions remain to be inspected.
Ghanaian pound → Ghanaian cedis R0140	replacement 1965	1965Act substitutes cedi principalunit and converts all poundreferences in enactments and written/oral obligations at £1=2.40cedis. Republic of Ghana — Bank of Ghana (Amendment) Act1965,Act282,9April1965
West African Currency Board pound → Nigerian pound R0141	regional_branch 1 July 1959	Nigeria local succession; WACB tender persists until 1962. Exact par-exchange law remains uninspected.
Nigerian pound → Nigerian naira R0142	replacement 1 January 1973	Nigerian pound to naira; note redesigns do not add currencies.
West African Currency Board pound → Sierra Leonean leone R0143	regional_branch 1964	Leone introduced4August1964 at10shillings; contemporary centralbank accounts use leones while WACB currency withdrawn. United Nations Economic Commission for Africa — Economic Bulletin for Africa, Vol.VI No.1, January 1966 (E/CN.14/396)
West African Currency Board pound → Gambian pound R0144	regional_branch 1964–1968	WACB money was gradually replaced by Gambian pounds fromOctober1964 throughJune1968; the contemporary report separately identifies Gambian pound as nationalunit and reports actual exchanges and liabilities. World Bank — The Economy of The Gambia,ReportAW-12a,3December1969
Gambian pound → Gambian dalasi R0145	replacement 1 July 1971	Five dalasis per Gambian pound.
East African shilling → Kenyan shilling R0149	regional_branch 1966 national transition; no shared regional termination date	Regional-to-national succession in Kenya; at-par exchange supported by historical s.23. Cash-start and territorial withdrawal notice details remain open.
East African shilling → Tanzanian shilling R0150	regional_branch 1966 national transition; no shared regional termination date	Statutory regional-to-national conversion in Tanzania, including Tanganyika and Zanzibar; later tender withdrawal is separately authorised.
Indian rupee → Kenya and Uganda florin R0152	regional_branch 1920	Covered rupee contractual references became florins1:1 under the1920Order; local commencement proclamation dated July19. Government of Kenya; His Majesty’s Stationery Office; University of Illinois scan — Colony and Protectorate of Kenya: Report for 1920–21, Colonial Reports Annual No.1122 (1922)
Kenya and Uganda florin → East African shilling R0153	replacement 1 January 1922 legal effect in Kenya; policy announced in 1921	Kenya statutory florin-to-shilling succession. Direct former-rupee conversion also remains in the evidence register; Uganda/Tanganyika commencement not inferred.
Malawi pound → Malawi kwacha R0155	replacement 15 February 1971, Part III commencement in consolidation	Two kwacha per Malawi pound under the specified domestic conversion rules; old notes/coins can continue in payments.
Zambian pound → Zambian kwacha R0156	replacement 16 January 1968, institutional metadata	Two 1968-scale kwacha per Zambian pound. This rate must not be applied directly to 2013-scale ZMW.
Austrian schilling — postwar currency → Euro — converging national replacements R0158	replacement 1999-01-01	National monetary substitution in Austria; cash/tender/redemption dates are separate.
Belgian franc → Euro — converging national replacements R0159	replacement 1999-01-01	National monetary substitution in Belgium; cash/tender/redemption dates are separate.
Deutsche Mark → Euro — converging national replacements R0160	replacement 1999-01-01	National monetary substitution in Germany; cash/tender/redemption dates are separate.
Spanish peseta → Euro — converging national replacements R0161	replacement 1999-01-01	National monetary substitution in Spain; cash/tender/redemption dates are separate.
Finnish markka — 1860 to euro continuity → Euro — converging national replacements R0162	replacement 1999-01-01	National monetary substitution in Finland; cash/tender/redemption dates are separate.
French franc — 1795 to euro conversion → Euro — converging national replacements R0163	replacement 1999-01-01	National monetary substitution in France; cash/tender/redemption dates are separate.
Irish pound — modern currency → Euro — converging national replacements R0164	replacement 1999-01-01	National monetary substitution in Ireland; cash/tender/redemption dates are separate.
Italian lira → Euro — converging national replacements R0165	replacement 1999-01-01	National monetary substitution in Italy; cash/tender/redemption dates are separate.
Luxembourg franc → Euro — converging national replacements R0166	replacement 1999-01-01	National monetary substitution in Luxembourg; cash/tender/redemption dates are separate.
Dutch guilder (euro predecessor) → Euro — converging national replacements R0167	replacement 1999-01-01	National monetary substitution in Netherlands; cash/tender/redemption dates are separate.
Portuguese escudo → Euro — converging national replacements R0168	replacement 1999-01-01	National monetary substitution in Portugal; cash/tender/redemption dates are separate.
Modern Greek drachma — 1833 to euro continuity → Euro — converging national replacements R0169	absorption 2001-01-01	National monetary substitution in Greece; cash/tender/redemption dates are separate. Revision 25 adjudication: Greece joins already existing euro in 2001; this is later absorption, not euro founding.
Slovenian tolar → Euro — converging national replacements R0170	absorption 2007-01-01	National monetary substitution in Slovenia; cash/tender/redemption dates are separate. Revision 25 adjudication: Slovenia joins euro in 2007, eight years after euro account-unit creation.
Cypriot pound → Euro — converging national replacements R0171	absorption 2008-01-01	National monetary substitution in Cyprus; cash/tender/redemption dates are separate. Revision 25 adjudication: Cyprus enters existing euro in 2008; its pound cannot be founding euro ancestry.
Maltese pound / lira → Euro — converging national replacements R0172	absorption 2008-01-01	National monetary substitution in Malta; cash/tender/redemption dates are separate. Revision 25 adjudication: Malta enters existing euro in 2008; preserve national conversion but suppress founding implication.
Slovak koruna — 1993 currency → Euro — converging national replacements R0173	absorption 2009-01-01	National monetary substitution in Slovakia; cash/tender/redemption dates are separate. Revision 25 adjudication: Slovakia adopts existing euro in 2009; later absorption must not date euro origin.
Estonian kroon — restored 1992 currency → Euro — converging national replacements R0174	absorption 2011-01-01	National monetary substitution in Estonia; cash/tender/redemption dates are separate. Revision 25 adjudication: Estonia enters existing euro in 2011; retain conversion and remove founding implication.
Latvian lats — restored 1993 currency → Euro — converging national replacements R0175	absorption 2014-01-01	National monetary substitution in Latvia; cash/tender/redemption dates are separate. Revision 25 adjudication: Latvia adopts existing euro in 2014; restored lats is an absorbed unit.
Lithuanian litas — restored 1993 currency → Euro — converging national replacements R0176	absorption 2015-01-01	National monetary substitution in Lithuania; cash/tender/redemption dates are separate. Revision 25 adjudication: Lithuania adopts existing euro in 2015; this is later territorial accession.
Croatian kuna — 1994 currency → Euro — converging national replacements R0177	absorption 2023-01-01	National monetary substitution in Croatia; cash/tender/redemption dates are separate. Revision 25 adjudication: Croatian kuna enters existing euro in 2023, not its 1999 founding.
Bulgarian lev → Euro — converging national replacements R0178	absorption 2026-01-01	National monetary substitution in Bulgaria; cash/tender/redemption dates are separate. Revision 25 adjudication: Bulgarian lev enters existing euro in 2026; retain documented conversion without founding classification.
CFA franc (BCEAO) → Guinean franc, first unit R0217	regional_branch 1960-03-01	Guinea leaves CFA currency for its own franc. Revision 25 adjudication: Guinea leaves the continuing CFA area for local franc; regional separation rather than global CFA replacement.
Guinean syli → Guinean franc R0219	replacement 1986-01-06	Guinea restores the franc. Use changeover date rather than 1985 note-series dating.
CFA franc (BCEAO) → Malian franc R0220	regional_branch 1962-07-01	Mali introduces its own franc. Revision 25 adjudication: Mali leaves CFA locally in 1962; CFA survives in other member states.
CFA franc (BCEAO) → Mauritanian ouguiya R0222	regional_branch 1973-06-29	Mauritania introduces the ouguiya. Effective date per Bundesbank; earlier political decisions should be separate events. Revision 25 adjudication: Mauritania leaves continuing CFA for ouguiya; 29 June is currency effectiveness, not all political milestones.
Guinea-Bissau peso → CFA franc (BCEAO) R0224	absorption 1997-05-02	Guinea-Bissau exchanges pesos for CFA francs. Currency changeover is separate from union accession. Revision 25 adjudication: Guinea-Bissau pesos convert into existing CFA in 1997; union accession and cash conversion differ.
Equatorial Guinean peseta / ekwele → CFA franc (BEAC) R0225	absorption 1985-01-02	Equatorial Guinea adopts CFA currency. Contemporary notice specifies 2 January; preferred over the 1 January date in later Bundesbank metadata. Revision 25 adjudication: Equatorial Guinea joins existing BEAC currency; contemporary 2 January date preferred over later metadata.
Malagasy franc — earlier Madagascar–Comoros regional phase → Malagasy ariary R0228	replacement 2005-01-01	The ariary becomes the accounting unit. Ariary-denominated new notes had already launched on 31 July 2003.
Zaire — 1967 and 1993 unit scales → Congolese franc R0251	replacement 1998-06-30	The Congolese franc returns.
Congolese franc, pre-1967 → Rwanda–Burundi franc R0252	regional_branch 1960-09-02	Rwanda–Burundi adopts a shared franc.
Rwanda–Burundi franc → Rwandan franc R0253	regional_branch 1964-04-24	Rwanda adopts its national franc.
Rwanda–Burundi franc → Burundian franc R0254	regional_branch 1964-05-19	Burundi adopts its national franc.
Algerian franc → Algerian dinar R0256	replacement 1964-04-10	The dinar replaces the Algerian new franc.
Moroccan franc → Moroccan dirham R0257	replacement 1959-10-19	Morocco’s dirham reform takes effect. Signed 17 October; gazette and effective date 19 October. Old francs temporarily remain legal tender.
Tunisian franc → Tunisian dinar R0258	replacement 1958-11-01	Tunisia introduces the dinar.
Estonian interwar currency — mark and kroon → Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity R0269	absorption 1940-11	Estonia introduced Soviet rubles at 1.25 rubles per kroon. Kroons temporarily co-circulated; the displayed ratio is kroons per ruble. Revision 25 adjudication: Estonia is incorporated into existing Soviet ruble system; temporary kroon circulation retained.
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Estonian kroon — restored 1992 currency R0272	regional_branch 1992-06-20	Estonia generally exchanged 10 rubles per kroon. Cash above 1,500 rubles used 50:1; do not apply 10:1 to every holding.
Latvian ruble — 1919-era currency → Latvian lats — interwar currency R0274	replacement 1922-08-03	Latvia defined one lats as 50 Latvian rubles. Regulation date; this does not date every cash issue.
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Latvian ruble — temporary 1992 currency R0276	regional_branch 1992-05-07	Latvian rubles entered alongside Soviet and Russian notes at 1:1. The inherited ruble-zone unit, not the later 1998 Russian ruble scale.
Latvian ruble — temporary 1992 currency → Latvian lats — restored 1993 currency R0277	replacement 1993-03-05	The lats entered at 200 Latvian rubles per lats. Five-lats notes came first. The June date in Bundesbank metadata refers to later denominations; it is not first lats circulation.
German mark — 1871–1948 continuity → Lithuanian litas — interwar currency R0279	replacement 1922-10-02	Lithuania introduced litas and began exchanging ostmarks. A floating ostmark conversion is not assigned an invented single fixed ratio.
Lithuanian litas — interwar currency → Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity R0280	absorption 1940-11	Soviet rubles entered Lithuania at 0.9 ruble per litas. The rate did not protect all deposits. Litas circulated alongside rubles until March 1941. Revision 25 adjudication: Lithuanian litas enters existing Soviet ruble system; deposit restrictions and overlap retained.
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Lithuanian talonas — temporary currency 1992–1993 R0282	regional_branch 1992-10-01	Lithuania replaced rubles with talonas at 1:1.
Lithuanian talonas — temporary currency 1992–1993 → Lithuanian litas — restored 1993 currency R0283	replacement 1993-06-25	Lithuania exchanged 100 talonas per litas.
Postwar Yugoslav dinar — before successor separations → Croatian dinar — 1991–1994 transitional currency R0285	regional_branch 1991-12-23	Croatian dinars replaced Yugoslav dinars at par.
Croatian dinar — 1991–1994 transitional currency → Croatian kuna — 1994 currency R0286	replacement 1994-05-30	One kuna replaced 1,000 Croatian dinars.
Postwar Yugoslav dinar — before successor separations → Slovenian tolar R0287	regional_branch 1991-10-08	Slovenian tolars replaced Yugoslav dinars at par.
Austrian gulden — pre-1892 unit → Austro-Hungarian krone R0288	replacement 1892	The krone replaced the gulden at two kronen per gulden. Gulden notes continued through the transition to 1900.
Austro-Hungarian krone → Austrian krone — post-imperial currency R0289	regional_branch 1919	March25,1919 legislation converted covered crown contracts and Austrian-resident checking deposits at par into Austrian stamped-crown obligations. Peter M. Garber and Michael G. Spencer — The Dissolution of the Austro-Hungarian Empire: Lessons for Currency Reform (1994), Princeton E191
Austrian krone — post-imperial currency → Austrian schilling — 1925–1938 currency R0290	replacement 1925	The schilling replaced the Austrian crown at 10,000 crowns per schilling. Year-level date distinguishes the accounting law from the March cash milestones.
Austrian schilling — 1925–1938 currency → German mark — 1871–1948 continuity R0291	absorption 1938-03-17	Austria adopted the Reichsmark at 1.5 schillings per Reichsmark. Revision 25 adjudication: Austria adopts existing Reichsmark in 1938; no Reichsmark founding ancestry from Austrian schilling.
German mark — 1871–1948 continuity → Austrian schilling — postwar currency R0292	regional_branch 1945-12-21	Postwar Austrian schillings replaced Reichsmarks at 1:1 under restricted exchange rules. One of two incoming monetary instruments; no exclusive single parent assigned. Revision 25 adjudication: Austria exits Reichsmark system into postwar schilling; nonexclusive occupation-money inputs remain open.
Austro-Hungarian krone → Czechoslovak koruna — 1919–1939 currency R0296	regional_branch 1919	Czechoslovak currency separated from the Austro-Hungarian crown through the 1919 reform. Stamping occurred in March; national koruna legislation followed. No confiscated/blocked holdings treated as freely convertible cash.
Czechoslovak koruna — 1919–1939 currency → Bohemian and Moravian / Protectorate koruna R0297	regional_branch 1939	The Protectorate retained the inherited Czechoslovak koruna locally after the 1939 territorial partition. Article 10 retained koruna payments and article 12 existing law; subsequent Protectorate budgets and claims remained koruna-denominated within the distinct occupation monetary regime. German Reich, decree reproduced on Wikisource — Decree of 16 March 1939, No. 75/1939 Sb., establishing the Protectorate of Bohemia and Moravia · Czech National Bank — Měnová politika v období protektorátu
Czechoslovak koruna — 1919–1939 currency → Slovak koruna — 1939–1945 currency R0298	regional_branch 1939-04-04	Slovakia established its own koruna in place of the Czechoslovak currency.
Bohemian and Moravian / Protectorate koruna → Czechoslovak koruna — postwar currency R0299	replacement 1945-11-01	Czech and Slovak monetary areas were reunified into the Czechoslovak koruna at 1:1. Parity of monetary units; unrestricted conversion of all cash or deposits is not implied.
Slovak koruna — 1939–1945 currency → Czechoslovak koruna — postwar currency R0300	replacement 1945-11-01	The wartime Slovak koruna joined the restored Czechoslovak currency at 1:1.
Czechoslovak koruna — postwar currency → Czech koruna — 1993 currency R0302	regional_branch 1993-02-08	Czech korunas replaced Czechoslovak korunas at par.
Czechoslovak koruna — postwar currency → Slovak koruna — 1993 currency R0303	regional_branch 1993-02-08	Slovak korunas replaced Czechoslovak korunas at par.
Greek phoenix → Modern Greek drachma — 1833 to euro continuity R0307	replacement 1833	Otto’s decree replaced the phoenix with the drachma.
Pound sterling → Irish pound — modern currency R0311	regional_branch 1927–1928	The1927Saorstat pound established a local account unit; future domestic contracts defaulted to its legal currency while prior sterling obligations were not universally converted. John Kelly, Central Bank of Ireland Quarterly Bulletin, Spring 2003, 89–115 — The Irish Pound: From Origins to EMU · Oireachtas — Currency Act1927, No32
Prussian thaler — nineteenth-century unit → German mark — 1871–1948 continuity R0318	replacement 1873-07-09	Prussian thalers entered the imperial mark at three marks per thaler. Conversion framework; not an instantaneous withdrawal of every coin.
South German florin — nineteenth-century unit → German mark — 1871–1948 continuity R0319	replacement 1873-07-09	South German florins entered at twelve marks per seven florins. Exact rational stated in prose; no rounded decimal valuation.
German mark — 1871–1948 continuity → Deutsche Mark R0325	regional_branch 1948-06-21	Deutsche Mark displaced Reichsmark in western Germany under differentiated conversion rules. No universal 10:1 factor; ongoing payments and financial holdings received different treatment. Revision 25 adjudication: Western Deutsche Mark separates from Reichsmark area under differentiated holdings/payments conversion.
German mark — 1871–1948 continuity → East German mark — 1948 currency and later names R0328	regional_branch 1948	June24,1948 eastern monetary reform converted Reichsmark-system balances under differentiated statutory ratios. Soviet Military Administration in Germany — SMAD Order111/1948, June23,1948
East German mark — 1948 currency and later names → Deutsche Mark R0329	absorption 1990-07-01	East Germany adopted Deutsche Mark; wages and savings followed different conversion rules. No blanket 1:1 or 2:1 valuation. Revision 25 adjudication: East German mark enters already existing Deutsche Mark in 1990; differentiated rates retained.
Austro-Hungarian krone → Post-imperial crown circulating in the South Slav kingdom R0344	regional_branch 1919–1920	Inherited crown accounting continued within the separated SouthSlav monetary area. Boško Mijatović — Zamena austrijskih kruna za dinare1920.godine, Istorija20.veka1/2014
Post-imperial crown circulating in the South Slav kingdom → Serbian and Kingdom Yugoslav dinar — account continuity R0345	absorption 1920–1923	Crown accounting was absorbed into retained dinar accounting through1920–1923unification. Boško Mijatović — Zamena austrijskih kruna za dinare1920.godine, Istorija20.veka1/2014
Serbian and Kingdom Yugoslav dinar — account continuity → Serbian dinar — occupation-era currency R0346	regional_branch 1941	Occupied Serbia acquired a separate Serbian dinar after Yugoslavia’s partition. This was one of several occupation monetary areas.
Serbian dinar — occupation-era currency → Postwar Yugoslav dinar — before successor separations R0347	replacement 1945	The DFJ dinar replaced Serbian occupation dinars in the 1945 monetary unification. The April rates law valued 100 occupation Serbian dinars at 5 DFJ dinars and applied conversion to wartime obligations; prewar Yugoslav obligations were treated separately. Saša Ilić, National Bank of Serbia Archive — Socijalističko bankarstvo: neprekidna evolucija bankarskog sektora u Jugoslaviji (1944/45–1991/92), Anali PFB 1/2022 · Jugoslovenski pregled (institutional review; byline not verified) — November 1983 issue, section Zamena okupacijskih novčanica · Democratic Federal Yugoslavia, Ministry of Finance — Službeni list DFJ, No. 62, 21 August 1945
Postwar Yugoslav dinar — before successor separations → Federal Yugoslav / Serbian dinar — successor continuity R0350	regional_branch 1992-07-01	Federal Yugoslavia introduced a dinar scale worth ten preceding dinars. Successor territorial branch after other republics separated.
Postwar Yugoslav dinar — before successor separations → Macedonian denar — national continuity R0355	regional_branch 1992-04-26	Macedonia replaced the Yugoslav dinar with its denar at par.
Pound sterling → Tongan pound R0361	regional_branch 1935–1936	The Tongan local pound branched from the earlier sterling reckoning,with a separate legally administered exchange regime established in1935–1936. Cameron C. Little — The Tongan Currency Board,1935–1989 (2020) · National Reserve Bank of Tonga — History of the Tongan Pa'anga
Tongan pound → Tongan paʻanga R0362	replacement 1967-04-03	One Tongan pound converted to two paʻanga.
New Zealand pound → Samoan tālā R0364	replacement 1967	In Samoa,the New Zealand-pound account unit,locally called Western Samoan pound,was converted to tala at2tala per pound on10July1967. Deutsche Bundesbank — Metadata on the Exchange rate statistics,24September2025 · Samoa Parliament / Attorney General — Decimal Currency Act1966,No3,consolidated edition
Jamaican dollar → Cayman Islands dollar R0366	regional_branch 1972-05-01	Cayman currency replaced Jamaican dollars at equal unit value during the 1972 changeover. Jamaican cash retained legal tender through 31 August. Revision 25 adjudication: Cayman unit separates from Jamaican dollar locally; Jamaican tender overlap to August is explicit.
Australian dollar → Papua New Guinean kina R0367	regional_branch 1975-04-19	The kina succeeded Australian dollars in Papua New Guinea. Both circulated through 1975; Australian-dollar legal tender ended on 1 January 1976. Traditional shell names are a separate naming history. Revision 25 adjudication: Kina branches locally from AUD with overlap until 1976; shell name is not an ancestry parent.
South African pound → South African rand — origin and Namibia context R0369	replacement 1961-02-14	South Africa replaced its pound with two rand per pound.
South African rand — origin and Namibia context → Botswana pula R0370	regional_branch 1976-08-23	Botswana introduced the pula in exchange for the rand at par. The initial guaranteed exchange window lasted 100 days. Revision 25 adjudication: Botswana separates from rand system through documented 100 day exchange window.
South African rand — origin and Namibia context → Swazi lilangeni R0371	regional_branch 1974-09-06	The lilangeni became local money alongside the rand, with equal value and a programme to return rand cash. This was a local-currency succession with continuing co-circulation, not immediate extinction of rand use.
South African rand — origin and Namibia context → Lesotho loti R0372	regional_branch 1980-01	Lesotho introduced the loti at par with the previously circulating rand. Rand legal tender continued; month precision retained alongside the earlier IMF dossier.
South African rand — origin and Namibia context → Namibia dollar R0373	regional_branch 1993-09-15	Namibia introduced its dollar at par with the previously circulating rand. Rand remained legal tender alongside the new local currency.
Mexican peso → Straits / Malayan / Malaya–British Borneo dollar R0377	replacement 1903–1906	The locally used Mexican-dollar reckoning differentiated into the Straits dollar through the1903–1906 reform: Mexican dollars were the1890 standard within existing commercial dollar accounts; local dollars replaced them and obtained an independent exchange value. William F. Spalding (1920) — Eastern Exchange, Currency and Finance
Indian rupee → Pakistani rupee R0383	regional_branch 1947–1948	Pakistan initially used Indian notes and then modified and national rupee issues. A phased territorial separation; no change in rupee face-unit inferred from the redesign.
Pakistani rupee → Bangladeshi taka R0384	regional_branch 1972	Bangladesh’s taka succeeded the Pakistani rupee at equal unit value. Year precision distinguishes the accounting transition from first national banknote issue. Revision 25 adjudication: Bangladesh separates from Pakistani unit at equal value; year precision avoids cash/account conflation.
Indian rupee → Kuwaiti dinar R0386	replacement 1961-04-01	Kuwait’s dinar replaced the circulating Gulf rupee. CBK calls the predecessor Indian rupee; Bundesbank identifies the external Gulf issue. One rupee converted to 0.075 dinar; inverse is not rounded.
Indian rupee → Bahraini dinar R0387	replacement 1965-10-16	Ten Gulf rupees converted to one Bahraini dinar.
Qatar and Dubai riyal → Qatari riyal R0390	regional_branch 1973-05	Qatar continued with a separate riyal at par after the joint issue ended.
Qatar and Dubai riyal → UAE dirham R0391	replacement 1973-05	Qatar–Dubai riyals converted into UAE dirhams at par. The non-Abu Dhabi branch; day precision remains unresolved.
Bahraini dinar → UAE dirham R0392	replacement 1973-05	Abu Dhabi converted Bahraini dinars into ten UAE dirhams each. Territorial adoption, not replacement of Bahrain’s currency in Bahrain.
Indian rupee → Omani rial — Saidi and Omani naming stages R0393	replacement 1970-05-07	Oman replaced Gulf rupees with the rial Saidi. 100 Gulf rupees converted to 7.5 rials; other circulating coin inputs remain open.
East African shilling → Ugandan shilling R0409	regional_branch 1966–1967	Ugandan shilling issues succeeded the East African Currency Board currency. The national-note history and separate coin timeline differ in milestone dates; retain the 1966–1967 interval. The 1987 confiscatory reform remains a continuity event requiring fuller scope.
United States dollar → Dominican peso R0412	replacement 1948	Law1528 expressly transforms existing USD obligations andbankdeposits intoDominicanpesos inphase2 beginning1February1948, while preserving1937subsidiarycoins. Dominican Congress — Ley Monetaria1528,9October1947 · Dominican President / Junta Monetaria — Decree4921,7February1948, approving2February resolution
Nicaraguan córdoba — 1912 unit, including 1988 scale → Córdoba oro R0418	replacement 1990–1991	The córdoba oro supplemented and then replaced the 1988 córdoba. Introduced as an account unit and later cash in 1990; floated against the prior córdoba until March 1991. No constant transition ratio asserted.
Brazilian real (réis) → Brazilian cruzeiro — 1942 currency R0420	replacement 1942-11-01	Brazilian real (réis) converted into Cruzeiro at 1000 old units per new unit.
Brazilian cruzeiro — 1942 currency → Brazilian cruzado / cruzeiro — 1986–1994 continuity R0422	replacement 1986-02-28	Cruzeiro novo / cruzeiro converted into Cruzado at 1000 old units per new unit.
Brazilian cruzado / cruzeiro — 1986–1994 continuity → Brazilian real R0425	replacement 1994-07-01	Cruzeiro real converted into Brazilian real at 2750 old units per new unit.
Portuguese real → Portuguese escudo R0428	replacement 1911-05-22	Portugal established the escudo at one thousand réis per escudo.
Argentine peso — 1881–1985 continuity → Austral R0431	replacement 1985-06-15	Peso argentino converted into Austral at 1000 old units per new unit.
Austral → Argentine peso R0432	replacement 1992-01-01	Austral converted into Argentine peso at 10000 old units per new unit.
Chilean peso → Chilean escudo R0433	replacement 1960-01-01	Chilean peso converted into Chilean escudo at 1000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Chilean escudo → Chilean peso R0434	replacement 1975-09-29	Chilean escudo converted into Chilean peso at 1000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Boliviano → Peso boliviano R0435	replacement 1963-01-01	Boliviano converted into Peso boliviano at 1000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Peso boliviano → Boliviano R0436	replacement 1987-01-01	Peso boliviano converted into Boliviano at 1000000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Sol de oro → Inti R0437	replacement 1985-02-01	Sol de oro converted into Inti at 1000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Inti → Peruvian sol R0438	replacement 1991-07-01	Inti converted into Peruvian sol at 1000000 old units per new unit. Country-specific currency-history entry. Cash introduction and accounting implementation can differ; earlier unit inputs remain open.
Frankish denier–livre reckoning → Livre tournois R-V19-REG-01	regional_branch 794–1204: broad research envelope, not a dated founding or completed local sequence	Compressed regional ancestry; intervening local account-unit stages unresolved. Upper bound is a documentary reference horizon, not a currency creation date. Jean Lafaurie, 1970, pp. 117–137 — Numismatique. Des Carolingiens aux Capétiens · Académie française — Académie française — Tournois · Alessia Rovelli, in Rory Naismith (ed.), Money and Coinage in the Middle Ages (2018), pp. 63–92 — From the Fall of Rome to Charlemagne (c.400–800)
Frankish denier–livre reckoning → Livre parisis R-V19-REG-02	regional_branch 794–1204: broad research envelope, not a dated founding or completed local sequence	Compressed regional ancestry; intervening local account-unit stages unresolved. Upper bound is a documentary reference horizon, not a currency creation date. Jean Lafaurie, 1970, pp. 117–137 — Numismatique. Des Carolingiens aux Capétiens · Alessia Rovelli, in Rory Naismith (ed.), Money and Coinage in the Middle Ages (2018), pp. 63–92 — From the Fall of Rome to Charlemagne (c.400–800)
Albanian gold franc / frang → Albanian lek R-V22-001	replacement 1947	The July 1947 law replaced the Albanian frang with the lek as the monetary unit. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Bank of Albania — Symbolics on Albanian Banknotes, 2024
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Armenian dram R-V22-002	regional_branch 1993	Armenia introduced the dram against the Soviet rubles circulating locally in November 1993; some Soviet notes remained temporarily valid. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Central Bank of Armenia — Money circulation in the Republic of Armenia
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Azerbaijani manat R-V22-003	regional_branch 1992–1994	Azerbaijan introduced the manat alongside rubles in August 1992, prescribing ten rubles per manat in settlements; the manat became sole tender in 1994. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Central Bank of Azerbaijan — Decree No.48, 15 July 1992 · Central Bank of Azerbaijan — History — national manat and redenomination
Georgian coupon → Georgian lari R-V22-004	replacement 1995	Georgia replaced its coupon unit with the lari in 1995. Only this local transition is asserted; other inputs and earlier stages may remain untraced. IMF — The Georgian Hyperinflation and Stabilization, WP/99/65
Moldovan cupon → Moldovan leu R-V22-005	replacement 1993	Moldovan lei replaced the temporary cupon currency in 1993. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Republic of Moldova cultural heritage register — Bancnotă 1000 cupoane
Uzbekistani sum-coupon → Uzbekistani sum R-V22-006	replacement 1994	The Uzbek sum replaced the interim sum-coupon as the official currency in July 1994. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Central Bank of Uzbekistan — Frequently Asked Questions — currency before the sum
Ukrainian karbovanets → Ukrainian hryvnia R-V22-007	replacement 1996	The hryvnia replaced the karbovanets as Ukraine’s official currency in September 1996. Only this local transition is asserted; other inputs and earlier stages may remain untraced. National Bank of Ukraine — Annual report 2001
Danish rigsdaler → Danish krone R-V22-008	replacement 1873–1875	Danish legislation changed the account unit from rigsdaler to krone; new gold coins became tender in 1874 and the accounting conversion followed in 1875. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Danmarks Nationalbank — Working Paper 103, balance-sheet history
Norwegian speciedaler → Norwegian krone R-V22-009	replacement 1875	Norway’s 1875 Money Act replaced the speciedaler and skilling system with kroner and øre. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Norges Bank — Banknotes 1877–1901, Series I
South Korean hwan → South Korean won R-V22-010	replacement 1962	Act1088 explicitly made won the unit of account from10June1962, at1won:10hwan, regulating outstanding hwan-denominated debts and deposits. Bank of Korea — Currency Timeline, 1962–1970 · Republic of Korea — Emergency Currency Measures Act1088,1962
Palestine pound → Jordanian dinar R-V22-011	regional_branch 1950	Jordan’s dinar succeeded the locally circulating Palestine pound in 1950. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: Jordan locally succeeds Palestine pound; the regional predecessor also has other territorial successors. Central Bank of Jordan — Introductions
Israeli pound → Israeli new shekel R-V22-012	replacement 1980	Israel implemented the statutory change from the pound to the sheqel in February 1980. The 1985 new-sheqel rescaling stays within the sheqel profile. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Bank of Israel — Sheqel series · Bank of Israel — Banknotes and Coins — Agora and New Sheqel Series
Indian rupee → Iraqi dinar R-V22-013	regional_branch 1932	The Iraqi currency-board system succeeded Indian-rupee circulation, which the Central Bank dates through 1932. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: Iraq dinar succeeds imported rupee locally; Indian currency survives outside Iraq. Central Bank of Iraq — History of the formation of Iraqi currency
Persian toman–dinar accounting — Ilkhanid and later traditions → Iranian rial R-V22-014	replacement 1931–1932	The currency law and 1932 rial notes replaced the official qerān–toman reckoning. Qerān-denominated obligations establish an account unit, not merely a coin type. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Encyclopaedia Iranica — ESKENĀS
Sudanese pound → South Sudanese pound R-V22-015	regional_branch 2011	South Sudan introduced its pound in July 2011, replacing Sudanese pounds. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Bank of South Sudan — Bank Notes
Zimbabwe dollar — restored 2019 currency → Zimbabwe Gold (ZiG), 2024 introduction R-V22-016	replacement 2024	Zimbabwe’s 2024 legal amendments introduced ZiG as the unit of account replacing Zimbabwe dollars, including conversion of existing balances. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Reserve Bank of Zimbabwe — Annual Report 2024
Costa Rican peso → Costa Rican colón R-V22-017	replacement 1896	The1896monetary reform established the colón after Costa Rican peso accounting; the new unit subsequently denominated bank capital under1900law. Banco Central de Costa Rica — Banknotes and coins · Banco Central de Costa Rica — Billetes y Monedas
Paraguayan peso fuerte → Paraguayan guaraní R-V22-018	replacement 1943	The guaraní law replaced the peso fuerte monetary unit in 1943. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco Central del Paraguay — El régimen monetario orgánico del Paraguay
Hungarian pengő → Hungarian forint R-V22-019	replacement 1946	Hungary’s 1946 stabilization replaced the pengő with the forint. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Magyar Nemzeti Bank — 70 years of the forint: from hyperinflation to price stability
Polish mark → Polish złoty R-V22-020	replacement 1924	1924regulation converted covered private-law claims payable inPolishmarks intozlotys under a datedvaluation scale. Narodowy Bank Polski — The history of central banking in Poland · President of Poland — Regulation May14,1924 on conversion of private-law obligations,DU1924No42item441
Mozambican escudo → Mozambican metical R-V22-021	replacement 1980	The metical replaced the escudo circulating in Mozambique in June 1980. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco de Moçambique — 43rd anniversary of the metical
Angolan escudo → Angolan kwanza R-V22-022	replacement 1977	Angolan escudo → kwanza, 1977. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Curaçao / Antillean / Caribbean guilder → Aruban florin R-V22-023	regional_branch 1986	Antillean guilder → Aruban florin, 1986. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Bosnia and Herzegovina dinar → Bosnian convertible mark R-V22-024	replacement 1997–1998	Bosnian dinar → convertible mark, 1997–1998. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · Central Bank of Bosnia and Herzegovina — KM banknotes
Indian rupee → Bhutanese ngultrum R-V22-025	regional_branch 1974	Indian rupee → ngultrum, 1974. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Belarusian ruble R-V22-026	regional_branch 1992–1994	The Belarusian account rubel separated from the inherited ruble zone during 1992–1994. IMF chronology identifies a national noncash rubel in July 1992; the 1994 finance instruction concerns denomination of its assets and liabilities. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · International Monetary Fund — Republic of Belarus: Recent Economic Developments, IMF Country Report99/143 · Belarus Ministry of Finance — Letter of 16 August 1994, On denomination of the Belarusian ruble
Ethiopian birr → Eritrean nakfa R-V22-027	regional_branch 1997	Ethiopian birr → nakfa, 1997. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Kyrgyzstani som R-V22-028	regional_branch 1993	Ruble-zone currency → Kyrgyz som, 1993. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Kazakhstani tenge R-V22-029	regional_branch 1993	Kazakhstan replaced inherited ruble currency with the tenge in November 1993: Decree 1399 establishes payments and deposits in tenge; Decree 1400 orders the outgoing ruble notes exchanged for it. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · President of Kazakhstan — Decree 1399 of 12 November 1993 · President of Kazakhstan — Decree 1400 of 12 November 1993
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Turkmen manat R-V22-030	regional_branch 1993	Russian ruble → Turkmen manat, 1993. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Tajikistani ruble → Tajikistani somoni R-V22-031	replacement 2000	Tajikistani ruble → somoni, 2000. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Egyptian pound → Libyan dinar R-V22-032	replacement 1952	Libya’s Currency Law expressly converts existing Cyrenaican Egyptian-pound obligations into Libyan pounds; the 11 March 1952 announcement supplies 97.5 Egyptian piastres per Libyan pound. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · Central Bank of Libya — Exchange Rate Policy · Kingdom of Libya — Currency Law 4 of 1951 · Libyan Currency Commission — Announcement 16 of 1952, 11 March
Afghan rupee — Kabuli account unit → Afghan afghani R-V22-034	replacement 1925–1926	The afghani standards introduced in 1925–1926 replaced Kabuli-rupee reckoning. Later afghani rescalings remain within the modern currency profile. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Abdul Hai Habibi, Encyclopaedia Iranica — AFGHANI · International Monetary Fund — Afghanistan: selected issues — monetary and exchange rate policy, Country Report 03/299
Mauritian rupee → Seychellois rupee R-V22-035	regional_branch 1914–1947	Seychelles developed its local rupee accounting from the inherited Mauritian rupee system: local issue began1914, sterling-based rules replaced earlier redemption rules in1936, and Mauritian instruments largely ceased locally in1947. Tanay Agarwal, Johns Hopkins Institute for Applied Economics — An Analysis of Seychelles’ Currency Board (1914–1978)
Indian rupee → Ceylon / Sri Lankan rupee R-V22-036	regional_branch 1872–1949	The Ceylon rupee developed from local Indian-rupee accounting: public accounts used rupees and cents from1872; an independent Ceylon rupee subsequently separated from INR, with the link explicitly severed in1949. United States Department of Commerce — Monetary Use of Silver in 1933 · Central Bank of Sri Lanka — 60th Anniversary Commemorative Volume, 1950–2010 · B. W. Fernando, Ceylon Government Press (1939) — Ceylon Currency British Period, Chapter III · John Exter (1949) — Report on Establishment of a Central Bank for Ceylon, Sessional Paper XIV
Chinese yuan — late Qing and ROC mainland continuity → Mongolian tögrög R-V22-037	replacement 1925–1927	Mongolian yanchaan accounting was displaced by togrog in institutional budgets, financial statements, tax returns and prices by1927. Bank of Mongolia — History of Bank of Mongolia
São Tomé escudo → São Tomé dobra R-V22-038	replacement 1976–1977	Decree-law 23/76 governed the transition from the São Tomé escudo to the dobra, whose first series circulated in 1977. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco Central de São Tomé e Príncipe — Reforma Monetária — compêndio de diplomas legais
Japanese yen → Taiwan dollar R-V22-039	replacement 1946	Taiwan dollars replaced Taiwanese yen in May 1946. The 1949 dollar rescaling belongs to the same Taiwan-dollar profile. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Ministry of Finance, Republic of China — Bank of Taiwan issues New Taiwan Dollar specimen note
Venezolano → Venezuelan bolívar R-V22-040	replacement 1879	Venezuela’s 1879 reform established the bolívar as monetary unit after the venezolano introduced in 1871. Later bolívar scales remain within the modern profile. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Fundación Empresas Polar — Diccionario de Historia de Venezuela: Moneda
East African shilling → Somali shilling R-V22-041	replacement 1961	East African-shilling obligations payable in the Somali Republic were converted at parity into Somali shillings in1961,with accounting records required in that unit. Central Bank of Somalia — History of the Central Bank of Somalia · Somali Republic — Decreto-legge6marzo1961,n.2,Ordinamento Monetario; Bollettino Ufficiale12marzo1961,Supplement1No3 · Somali Republic / Roma Tre archival edition — Law13 of23May1961,conversion of Decree-law2 of6March1961
Syrian pound → Lebanese pound R-V22-042	regional_branch 1937–1948	Lebanon’s pound branches from the common Syrian-Lebanese monetary unit: the 1937 agreement separated currencies, while 1948 agreements and withdrawal ended their effective interchangeability. Banque du Liban — History of Lebanese Banknotes and Coins · F. G. Bochenski, International Bank for Reconstruction and Development — Report on the Economy of the Lebanon, E45, 20 December 1948, revised 8 June 1949
Egyptian pound → Syrian pound R-V22-043	replacement 1920–1924	The new Syrian-Lebanese currency replaced the Egyptian currency used under the postwar occupation. The common unit is documented from 1920 and formalized in the 1924 concession. Banque du Liban — History of Lebanese Banknotes and Coins · F. G. Bochenski, International Bank for Reconstruction and Development — Report on the Economy of the Lebanon, E45, 20 December 1948, revised 8 June 1949
East African shilling → Ethiopian birr R-V22-044	replacement 1945	Ethiopia’s 1945 birr/dollar system followed the East African shilling, the preceding official money of account and legal tender. Only this local transition is asserted; other inputs and earlier stages may remain untraced. National Bank of Ethiopia — Bank Notes
Danish krone → Icelandic króna R-V22-045	regional_branch 1922	The Icelandic króna became a separate currency when Iceland exited its monetary union with Denmark in1922. This documents regional monetary succession; earlier local note issues are not treated as separate currency creation. Alþingi — 147. mál: verðgildi íslensks gjaldmiðils · Bjarni G. Einarsson, Kristófer Gunnlaugsson, Thorvardur Tjörvi Ólafsson and Thórarinn G. Pétursson — The long history of financial boom-bust cycles in Iceland, Part I (2015); reproduced in Ólafsson, Macrofinancial Linkages and Crises in Small Open Economies (2016)
Riau Islands rupiah → Indonesian rupiah R-V22-046	absorption 1964	Riau payroll and pensions switched fromKR to ordinary IndonesianRp in1964; pre-existing KR payment/deduction obligations required a ministerial settlement procedure. Bank Indonesia — Museum Collection · President of Indonesia — Perpres24/1964 on salaries, pensions and allowances in Riau
Jinan yuan → Renminbi R-V22-047	replacement 1948–1950	Jinan Bank currency was withdrawn into the first renminbi issue from December 1948 through spring 1950. This documents one named regional input. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Shandong provincial historical gazetteer — Financial history: Jinan currency
Pound sterling → Saint Helena pound R-V22-048	regional_branch 1975–1976	CurrencyOrdinance§8 converted covered UKcurrency obligations and statutory references to equivalent local StHelenacurrency, with overseas-payment exception. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · Government of Saint Helena — Currency Ordinance1975, consolidated2025
South Arabian / South Yemeni dinar → Yemeni rial R-V22-049	absorption 1990–1996	South Yemeni dinar → Yemeni rial; shared tender from 1990, final exchange in 1996. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: South Yemeni dinar joins existing northern rial through 1990–1996 co-tender and final exchange. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
South Vietnamese đồng → Vietnamese đồng R-V22-050	replacement 1978	Decision87-CP converted southern deposits, capital accounts, wages, pensions and prices into nationwide dong at0.80southern dong to1newdong, while northern dong converted1:1. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · Council of Government, Vietnam — Decision 87-CP, 25 April 1978
Calcutta sicca rupee → Indian rupee R-V22-051	replacement 1835–1838	Sicca obligations passed into Company-rupee accounting: the1835 Act governs contractual discharge, and the court follows an actual converted rent through the change. The1838 tender endpoint does not erase statutory exceptions. Governor General in Council, India Code archive — Act XIII of 1836: Sicca Rupees and Pice; financial notice of 23 May 1836 · Governor-General of India in Council — Act XVII of 1835: Gold and Silver Coinage Act · Judicial Committee of the Privy Council — Meer Mahomed Hossein v A. J. Forbes (1874)
Honduran real / peso → Honduran lempira R-V22-052	replacement 1926–1931	Original tradeaccountresearch explicitly identifiesHonduranpeso as unitreplaced bylempira under1926decree102, withcirculationin1931. Universidad Carlos III de Madrid repository — Reconstrucción de series de valor del comercio exterior de Honduras, 1880–1930
Swedish riksdaler specie → Swedish krona R-V22-053	regional_branch 1789	Edvinsson distinguishes riksdaler specie from the riksgälds unit emerging in 1789, and groups riksgälds, riksmynt and krona in one continuing unit. This supports a qualified branch from specie, rather than an invented new currency at every name change. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Rodney Edvinsson, Sveriges Riksbank — The multiple currencies of Sweden–Finland 1534–1803
Indian rupee → Myanmar kyat R-V22-054	regional_branch 1937–1947	Burma differentiated its rupee from the Indian rupee system: the1937 arrangement retained INR linkage and RBI management; the1946 currency law established local rupee accounting, and the currency board assumed prior liabilities in1947. Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014) · Myanmar government national portal — Central Bank · UK Parliament, A. Henderson — Burma Monetary Arrangements, 17 July1946 · Alexandra Diehl (2017) — The Burma Currency Board
Malagasy franc — earlier Madagascar–Comoros regional phase → Comorian franc R0229	regional_branch 1962–1963	Comorian reckoning continues the earlier Madagascar–Comoros regional franc after the two territories become distinct legal-tender areas. French provisional government; reproduced by BCEAO — Decree of 25 December 1945, effective 26 December, in Histoire de l’Union monétaire ouest-africaine, tome I, Des origines à 1958 · International Monetary Fund — The CFA Franc System, IMF Staff Papers10(3),1963 · World Bank — L’économie des Comores,Report1626a-COM,26July1977,unofficial French translation · France and Comoros — Monetary cooperation agreement23November1979,as amended29April1987
French Somaliland CFA franc → Djiboutian franc R0234	regional_branch 1949	The1949 law converts resident CFA accounts and obligations into the newly established Djibouti franc. French Republic; Djibouti Official Gazette — Décret49-376,1949 monetary reform
French franc — 1795 to euro conversion → CFP franc R0396	regional_branch 1945-12-26	The Pacific franc separates from the metropolitan-franc monetary system in the same reform.
CFP franc → Vanuatu vatu / New Hebrides franc R0397	regional_branch 1945–1967	New Hebrides franc issues continue the Pacific-franc system established in 1945, with IEOM issuance from 1967. This is a regional issue lineage; the date of separate exchange arrangements is not claimed.
French franc — 1795 to euro conversion → Malagasy franc — earlier Madagascar–Comoros regional phase R0398	regional_branch 1945	The territorial Malagasy franc separated from metropolitan-franc reckoning in the1945 regional reform. French provisional government; reproduced by BCEAO — Decree of 25 December 1945, effective 26 December, in Histoire de l’Union monétaire ouest-africaine, tome I, Des origines à 1958 · Louis Molet — Les monnaies à Madagascar, Cahiers de l’ISEA, série V no4
Pound sterling → Falkland Islands pound R0407	regional_branch 1987–1990	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. Falkland Islands Currency Ordinance 1987 — Falkland Islands Currency Ordinance 1987, consolidated 24 July 2025
Indian rupee → Mauritian rupee R0408	regional_branch 1877–1934	Mauritius adopted the Indian rupee at par effective1January1877, replacing its earlier dollar at two rupees per dollar; local rupee accounting later separated its anchor from India in1934. Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Zurich gulden account unit → Swiss franc R-V23-001	replacement 1851–1852	Zurich legislation converted Zurich-gulden money contracts into federal Swiss francs at one gulden to 2⅓ francs. The legislative act dates from 28 January 1851; implementation is scoped to the 1851–1852 federal reform. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Zurich — Zurich, Gesetz betreffend den Reduktionsfuß für Umwandlung der im Kanton Zürich bestehenden Geldverträge in die neue eidgenössische Währung
Eastern Swiss Reichswährung gulden (contract unit) → Swiss franc R-V23-002	replacement 1851–1852	The 1851 Zurich law converted contracts labelled Reichswährung, including Schaffhausen, Thurgau and St. Gall currency, into federal francs through a separate statutory rate. The legislative act dates from 28 January 1851; implementation is scoped to the 1851–1852 federal reform. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Zurich — Zurich, Gesetz betreffend den Reduktionsfuß für Umwandlung der im Kanton Zürich bestehenden Geldverträge in die neue eidgenössische Währung
Helvetic franc, 1799 → Swiss franc R-V23-003	replacement 1851–1852	Section 3 converted old Swiss-franc contracts at sixteen old francs to ten Zurich gulden, then to federal francs. The legislative act dates from 28 January 1851; implementation is scoped to the 1851–1852 federal reform. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Zurich — Zurich, Gesetz betreffend den Reduktionsfuß für Umwandlung der im Kanton Zürich bestehenden Geldverträge in die neue eidgenössische Währung
Pound sterling → Hong Kong dollar R-V23-004	absorption 1864	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. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: 1864 sterling public payments enter dollar accounting already locally developing; contributing absorption, not sole HKDfounding. Hong Kong Ordinance No. 1 of 1864: Conversion of British Currency — Hong Kong Ordinance No. 1 of 1864: Conversion of British Currency, with Governor proclamation 22 January 1864
Mexican peso → Hong Kong dollar R0376	regional_branch 1863–1866	Hong Kong’s locally issued dollar system developed within accounting legally denominated by reference to the Mexican dollar; the 1864 law makes local cents and mils fractions of that dollar and converts public sterling obligations into it. Qualified local differentiation; compresses development into a territorial unit. No exact date of separate currency identity is inferred from the first local coin issue. Supersedes standard-only treatment of the existing MXN reference, rather than adding duplicate edge. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Hong Kong Ordinance No. 1 of 1864: Conversion of British Currency — Hong Kong Ordinance No. 1 of 1864: Conversion of British Currency, with Governor proclamation 22 January 1864
Mexican peso → Philippine peso, twentieth-century reform lineage R-V23-006	absorption 1904	Act 1045 made obligations in Mexican local currency enforceable as Philippine-peso judgments, allowed settlement in Philippine pesos, and extinguished the old obligation upon payment. Partial input to a multiple-currency replacement. The conversion was adjudicated by value, not a universal 1:1 exchange. Do not infer merely from purchase of Mexican silver as bullion. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: 1904 Mexican obligations convert into 1903 Philippine unit; later account absorption, not unit founding. Philippine Commission Act No.1045 — Philippine Commission Act No.1045, 27 January 1904
Dutch guilder (euro predecessor) → Curaçao / Antillean / Caribbean guilder R-V23-007	regional_branch 1937–1943	Archivalresearch documentsDutch-to-Curaçaounit separation culminatinginroyalapproval17October1942 andthe1943regulation, followingearlierdisputes. Centrale Bank van Curaçao en Sint Maarten Money Museum: Curaçao Coins History — Centrale Bank van Curaçao en Sint Maarten Money Museum: Curaçao Coins History · Centrale Bank van Curaçao en Sint Maarten Money Museum: Curaçao Banknotes History — Centrale Bank van Curaçao en Sint Maarten Money Museum: Curaçao Banknotes History · Common Monetary System Regulations for Curaçao and Sint Maarten — Common Monetary System Regulations for Curaçao and Sint Maarten, English translation · L.M.J. Boegheim — De aanmuntingen voor de Nederlandse koloniën gedurende de Tweede Wereldoorlog in de U.S.A., JMP80(1993)
Portuguese real → Cape Verdean escudo R-V23-008	regional_branch 1853–1865	Cabo Verde’s real/escudo continuity is provisionally traced to regional differentiation from Portuguese-real accounting during 1853–1865. Local currency arrangements and issues support this qualified branch; the exact account-law boundary remains open. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Patrick Imam — Patrick Imam, Introducing the Euro as Legal Tender—Benefits and Costs of Eurorization for Cape Verde, IMF WP09/146 (2009)
Mexican peso → Macao pataca R-V23-009	regional_branch 1894–1906	Macao pataca accounting was explicitly established as one Mexican dollar per pataca in1894; the subsequent local currency adopted that accounting unit. Ding Hao — Ding Hao, A Brief History of Macao Currency, Macau Memory; excerpt from Macau Currency (2019), pp.10–33 · Caixa Geral de Depósitos Historical Heritage Office: Primeiras Notas Portuguesas em Macau — Caixa Geral de Depósitos Historical Heritage Office: Primeiras Notas Portuguesas em Macau · Ding Hao, Macao Foundation / Macao Memory — A brief history of Macao currency
Korean yen / won before the North–South currency separation → North Korean won R-V23-011	regional_branch 1947	December1947 reform established northern money as sole unlimited public/private settlement medium, converted prior common-unit instruments at par and regulated existing deposits and debts. North Korean People’s Committee; digitized by National Institute of Korean History — North Korean People’s Committee Decree No. 30: Decision on issuance of new currency and exchange of existing currency · Lee Young-hoon, National Institute of Korean History, Korean Cultural History — 1947 currency reform
Royal / Vientiane kip → Lao kip R-V23-012	absorption 1976	In June 1976 the Vientiane kip was withdrawn in favour of the separately circulating Liberation kip, at 20:1; the Liberation kip belongs to the modern Lao kip continuity despite its 1979 rescaling. No precise 1976 day asserted. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: Royal kip is absorbed into already separately circulating Liberation kip in 1976; modern kip is not founded then. World Bank, East Asia and Pacific Region — Socialist Transformation in the Lao People’s Democratic Republic: An Economic Report, Volume II: Annexes · Soutsaka Bounmanit, Economic Studies 136, pp91–116, Kyushu University — Financial System of the Lao PDR after Introduction of the Pianpeangmai Policy
Indochinese piastre → Royal / Vientiane kip R-V23-013	regional_branch 1955	The royal Lao kip replaced the shared Indochinese piastre as legal tender for payments in May 1955. National separation, not mere local banknote design; exact conversion rate not needed or asserted. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Soutsaka Bounmanit, Economic Studies 136, pp91–116, Kyushu University — Financial System of the Lao PDR after Introduction of the Pianpeangmai Policy
Indochinese piastre → Cambodian riel before abolition R-V23-014	regional_branch 1955	The Cambodian riel replaced the shared Indochinese piastre in 1955, ending the common monetary arrangement. Applies to pre-abolition riel; not a direct uninterrupted edge to 1980 currency. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Asian Development Bank; chapter by Huot Pum and Khan Vanak — Dealing with Multiple Currencies in Transitional Economies, chapter3: Cambodia: Coping with Dollarization
Ceylon / Sri Lankan rupee → Maldivian rufiyaa R-V23-016	regional_branch 1947	The Maldivian rupee, later called rufiyaa, replaced the Ceylonese rupee in 1947. No exact conversion rate or exclusive currency use asserted; local coin and larin history remains open. Only this local transition is asserted; other inputs and earlier stages may remain untraced. World Bank, South Asia Regional Office — The Maldives: An Introductory Economic Report
Spanish real / peso de a ocho → United States dollar R0035	regional_branch 1784–1792	The federal dollar formalized Spanish-dollar reckoning already used for public debts and requisitions, culminating in mandatory federal dollar accounts. This is an account-unit branch, not merely a borrowed coin standard. Thomas Jefferson; edited by Thomas Jefferson Randolph — On the Establishment of a Money Unit, and of a Coinage for the United States (1784), reproduced in Memoir, Correspondence and Miscellanies, vol. I (1829) · United States Congress; GovInfo facsimile — Coinage Act, 2 April 1792, 1 Stat. 246 · United States Congress; Statutes at Large, FRASER — Act of April 2, 1792, chapter XVI, establishing a mint and regulating the coins · US Government Publishing Office — 31 USC 5101 historical and revision notes
Spanish real / peso de a ocho → Colombian peso R-V23-018	regional_branch 1819–1821	Colombian peso/real reckoning continued the inherited Spanish-American monetary system, with the 1821 Congress ordering return to its eight-real silver peso. This is a qualified regional branch; local wartime stages and incomplete implementation remain open. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco de la República, museum exhibition — Financiación de la independencia
Colombian peso → Panamanian balboa R-V23-019	replacement 1904	Panama's balboa system established in1904succeeded the locally circulating Colombian silver-peso monetary system. Panamanian Legation / US Department of State — Aide-mémoire of 14 January 1935, FRUS document 889 · Ernesto J. Castillero R. — El sistema Monetario de Panamá. Parte Histórica, Revista de Economía y Estadística6(4)(1944),219–239
Cuban peso oro español — local Spanish-gold accounting → Cuban peso R-V23-020	replacement 1914–1916	Cuba’s national peso replaced local Spanish-gold peso accounting through the 1914–1916 monetary reform. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Commercial and Financial Chronicle, digitized by Federal Reserve Bank of St Louis — Commercial and Financial Chronicle, 13 November 1915 · Willis Fletcher Johnson — The History of Cuba, volume V, chapter XXXIII: Money and Banking (1920)
Spanish real / peso de a ocho → Mexican peso R0033	regional_branch 1821–1823	Independent Mexico retained Spanish peso/real reckoning while developing its own monetary system. A qualified territorial continuity based on the retained accounting system; contemporary fiscal law is still sought. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco de México — History of Mexican Currency
Spanish real / peso de a ocho → Salvadoran colón R-V23-022	regional_branch 1821–1841	The nascent Salvadoran republic inherited the Spanish real system, including its multiples and subdivisions, through independence and the Central American federation. Banco Central de Reserva de El Salvador — El Dinero en El Salvador (from ¿Qué es el Dinero?, 2000) · Museo Universitario de Antropología; introduction by Ramón D. Rivas — De curso legal: Historia de la moneda de El Salvador (2012)
Nepalese 16-ganda paisa rupee → Nepalese rupee R-V24-001	absorption 1901–1908	The concurrent16-ganda paisa-rupee account was abolished during the reported nationwide consolidation into mohar-rupee accounting. Mahesh C. Regmi, Regmi Research Series16; translated government orders — Introduction of Paper Currency (summary translations of 1945 orders) · Mahesh C. Regmi, Regmi Research Series14 — Currency System in Nineteenth-Century Nepal
Dutch lion-dollar trade account unit → Turkish lira R-V24-002	absorption 1690	Retain Dutch esedi influence as a later contribution to an existing Ottoman system, not its founding parent. Metin Coşgel — Metin Coşgel, Ellen Nye and Emre Özer, Currency transition: the use of foreign coins and dollarization in seventeenth-century Ottoman Istanbul · Ömerül Faruk Bölükbaşı — Ömerül Faruk Bölükbaşı, Darbhâne-i Âmire Para Basımından Nasıl Gelir Elde Ediyordu? · Şevket Pamuk — Şevket Pamuk, A Monetary History of the Ottoman Empire, Cambridge2000 · Metin Coşgel, Ellen Nye and Emre Özer — Currency transition: the use of foreign coins and dollarization in seventeenth-century Ottoman Istanbul, Financial History Review, 3 August 2026
Dutch lion-dollar trade account unit → Romanian leu R-V24-003	regional_branch 1700–1800	Regional leu accounting continued the lion-thaler convention after the trade coin receded. This qualified branch compresses regional differentiation and later Ottoman influence; it does not equate every local leu with Dutch or Ottoman money. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Elena Arcuș-Jantovan — Elena Arcuș-Jantovan,Dutch Coins in the Principality of Moldova1711–1859 · Dragoş Ungureanu — Dragoş Ungureanu,Coins Used on the Wallachian Monetary Market during the First Half of the18thCentury · Mugur Isărescu — Mugur Isărescu, 140 de ani de la instituirea sistemului monetar național modern, BNR25April2007; university-hosted copy · Georgeta Ghionea — Georgeta Ghionea, Istoria băncilor urbane din Oltenia (1880–1948)
Turkish lira → Saudi riyal R-V24-004	regional_branch 1928–1936	The Hejazi Saudi account system adapted Ottoman theoretical gold-piastre reckoning in 1928. The March 1936 finance instructions explicitly superseded that gold-piastre revenue unit with Saudi piastres, doubling stated revenue amounts. British Minister at Jedda — Report on Saudi monetary regulations, 29 March 1936 · Saudi Ministry of Finance; translated diplomatic enclosure — Saudi currency instructions effective 23 March 1936
Spanish real / peso de a ocho → Haitian gourde R-V24-005	regional_branch 1808–1813	National gourde reckoning in Pétion’s republic developed from the Spanish gourde/peso rated in local law. The 1811–1813 laws combine national denomination, commercial acceptance, tax accounts and treasury conversion. The regional identity grouping is qualified; northern Haiti and French-livre inputs remain open. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Haitian legislative acts, edited by S. Linstant Pradine — Recueil général des lois et actes du gouvernement d’Haïti, tome I,1804–1808 · Haitian legislative acts, edited by Linstant Pradine — Recueil général des lois et actes du gouvernement d’Haïti, tome II,1809–1817 (Paris,A.Durand,1860)
Spanish real / peso de a ocho → Uruguayan peso R-V24-006	regional_branch 1828–1831	The Uruguayan peso corriente developed as a regional branch of inherited Spanish-American peso accounting amid Portuguese, Brazilian and local monetary changes. Official history identifies inherited reckoning and original research documents an independent eight-real account unit. Intervening regional stages remain qualified. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Banco de la República Oriental del Uruguay,1918 — Memoria y balance general1896–1917, chapterXIII: La moneda metálica nacional y el Banco de la República · Julio Djenderedjian and Juan Luis Martirén, América Latina en la Historia Económica32(1),2025; DOI10.18232/20073496.1488 — La moneda circulante en el Río de la Plata y el surgimiento de un mercado financiero,1813–1850: de horizonte homogéneo a volatilidad estructural · República Oriental del Uruguay, reproduced FundaciónMonROU — Ley24,26January1831, effective15April1831
Brazilian real (réis) → Uruguayan peso R-V24-007	absorption 1831	The 1831 reform converted obligations and deposits payable in Brazilian copper into the local Uruguayan monetary system. Attribution to the Brazilian real is a qualified contributing account-conversion input, not an exclusive founding parent or a claim that circulated coins alone create ancestry. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Revision 25 adjudication: 1831 Brazilian-copper obligations enter already existing Uruguayan account unit; nonexclusive later input. República Oriental del Uruguay, reproduced FundaciónMonROU — Ley24,26January1831, effective15April1831 · Banco de la República Oriental del Uruguay,1918 — Memoria y balance general1896–1917, chapterXIII: La moneda metálica nacional y el Banco de la República
Dutch guilder (euro predecessor) → Surinamese guilder R-V25-001	founding_or_early_ancestry 1940	The Surinamese guilder separated from the Netherlands monetary system in1940, beginning local monetary autonomy. Centrale Bank van Suriname — Founding of the CBvS · L.M.J. Boegheim, OSO 15 (1996), pp. 191–199 — Het muntwezen in Suriname · Centrale Bank van Suriname — Oprichting van de CBvS
Spanish real / peso de a ocho → Buenos Aires peso moneda corriente R-V25-002	founding_ancestry 1822–1826	The Buenos Aires local peso branch developed from inherited Spanish-American peso reckoning as local bank money became the contractual currency. Compressed local sequence; not a claim that every Argentine province adopted this unit. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Julio Djenderedjian and Juan Luis Martirén, América Latina en la Historia Económica32(1),2025; DOI10.18232/20073496.1488 — La moneda circulante en el Río de la Plata y el surgimiento de un mercado financiero,1813–1850: de horizonte homogéneo a volatilidad estructural
Buenos Aires peso moneda corriente → Argentine peso — 1881–1985 continuity R-V25-003	founding_or_early_ancestry 1881–1883	1881law mandatesnationalunit contracts andconversionofexistingobligations; localbank emissions mustrenew inmoneda nacional withintwoyears. BuenosAirespeso isone localinput. Argentine Congress, sanctioned 3 November 1881 — Ley 1130 — Ley de Monedas · Julio Djenderedjian and Juan Luis Martirén, América Latina en la Historia Económica32(1),2025; DOI10.18232/20073496.1488 — La moneda circulante en el Río de la Plata y el surgimiento de un mercado financiero,1813–1850: de horizonte homogéneo a volatilidad estructural
Egyptian silver drachma accounting — Ptolemaic and Roman traditions → Roman as–denarius–sestertius accounting R-V25-004	later_unification_or_absorption 296–351	Bagnall establishes continued drachma accounting for denarius payments after 296, at four drachmas per denarius. This supports local accounting integration, while a single universal conversion or origin of Roman currency remains unproved. Roger S. Bagnall — Currency and Inflation in Fourth Century Egypt (BASP Supplements 5, 1985) · Roger S. Bagnall and Gilles Bransbourg — The Constantian Monetary Revolution, ISAW Papers 14 (2019)
Portuguese escudo → Mozambican escudo R-V25-005	regional_branch 1911–1914	1913law mandates metropolitan-system publicaccounts from1914 and equivalents in private documents; territorialescudo adoption is explicit. primary legislation — Portugal, Decreto n.º 141, 18 September 1913 · United States Department of Commerce — Monetary Use of Silver in 1933
Portuguese escudo → São Tomé escudo R-V25-006	regional_branch 1911–1914	1913law mandates metropolitan-system publicaccounts from1914 and equivalents in private documents; territorialescudo adoption is explicit. primary legislation — Portugal, Decreto n.º 141, 18 September 1913
Southern Rhodesian / Central African pound — including federal currency → Malawi pound R-V25-007	regional_branch 1964–1965	Federal pound survived1963dissolution;1964–1965nationalcurrency transition divided federal monetary assets/liabilities as oldmoney withdrawn. United Nations Economic Commission for Africa — Economic Bulletin for Africa, Vol.VI No.1, January 1966 (E/CN.14/396) · United Kingdom — Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963, S.I.1963/2085
Southern Rhodesian / Central African pound — including federal currency → Zambian pound R-V25-008	regional_branch 1964–1965	Federal pound survived1963dissolution;1964–1965nationalcurrency transition divided federal monetary assets/liabilities as oldmoney withdrawn. United Nations Economic Commission for Africa — Economic Bulletin for Africa, Vol.VI No.1, January 1966 (E/CN.14/396) · United Kingdom — Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963, S.I.1963/2085
French franc — 1795 to euro conversion → CFA franc (BCEAO) R-V25-009	regional_branch 1945	The western territorial CFA lineage branches from metropolitan-franc reckoning in1945 and continues through later union institutions. central bank historical research — BCEAO Annual Report 2003, historical box 5 · original contemporary scholarship — Gérard Barthélémy, Le nouveau franc CFA et la Banque centrale des États de l’Afrique de l’Ouest · French provisional government; reproduced by BCEAO — Decree of 25 December 1945, effective 26 December, in Histoire de l’Union monétaire ouest-africaine, tome I, Des origines à 1958 · International Monetary Fund — The CFA Franc System, IMF Staff Papers10(3),1963
French franc — 1795 to euro conversion → CFA franc (BEAC) R-V25-010	regional_branch 1945	The central territorial CFA lineage branches from metropolitan-franc reckoning in1945 and continues through later union institutions. central bank institutional history — BEAC, Histoire de l’émission monétaire en Afrique Centrale · primary monetary convention — Convention de coopération monétaire entre les États membres de la BEAC et la République française · French provisional government; reproduced by BCEAO — Decree of 25 December 1945, effective 26 December, in Histoire de l’Union monétaire ouest-africaine, tome I, Des origines à 1958 · International Monetary Fund — The CFA Franc System, IMF Staff Papers10(3),1963
United States dollar → Zimbabwe dollar — restored 2019 currency R-V25-011	regional_branch 2019	United States dollar local Zimbabwe obligations and USD RTGS balances converted to RTGS dollar. Scope expressly excludes protected foreign-currency accounts and foreign loans/obligations. Treat as local account succession, not ancestry of all USD contracts everywhere. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Zimbabwe Statutory Instrument 33 of 2019 — Zimbabwe Statutory Instrument 33 of 2019, Gazette Extraordinary 22 February 2019
Sudanese dinar → Sudanese pound R-V22-033	replacement 2007	Principal Sudanese dinar to new Sudanese pound replacement, verified by converted deposits, credit and central-bank accounts. Add January account/currency introduction and phased withdrawal observations; do not treat inherited July table date as the only start event. Only this local transition is asserted; other inputs and earlier stages may remain untraced. Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025 · Central Bank of Sudan — Economic and Financial Statistical Review, second quarter 2008 · Central Bank of Sudan — Central Bank of Sudan, 47th Annual Report 2007 · Bank of Sudan Act 2002 — Bank of Sudan Act 2002, official central-bank English text · IMF International Financial Statistics Yearbook 2008 — IMF International Financial Statistics Yearbook 2008, country notes
Sudanese pound before the dinar → Sudanese dinar R-V25-013	founding_or_early_ancestry 1992–1999	The Sudanese dinar succeeded the Sudanese pound at ten pounds per dinar. The 2002 Act expressly defines the dinar as the unit; the 1992 note introduction and July 1999 IFS unit/reporting milestone must remain separate. Bank of Sudan Act 2002 — Bank of Sudan Act 2002, official central-bank English text · IMF International Financial Statistics Yearbook 2008 — IMF International Financial Statistics Yearbook 2008, country notes · Central Bank of Sudan Currency Museum catalogue — Central Bank of Sudan Currency Museum catalogue, 2011
Egyptian pound → Sudanese pound before the dinar R-V25-014	regional_branch 1957	Sudan replaced Egyptian currency with its own pound in 1957 at parity; the Currency Board exchanged Egyptian notes from 8 April to 7 July and subsequently coins, assuming the earlier government coin liability. Adnan Mahhouk and Franz Drees — Adnan Mahhouk and Franz Drees, Domestic Policies and Payments Problems of the Sudan, 1947–62, IMF Staff Papers 11(1), March1964, pp.150–176 · Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Congolese franc, pre-1967 → Zaire — 1967 and 1993 unit scales R-V25-015	founding_or_early_ancestry 1967	Congolese franc principal account unit replaced by zaire principal unit in1967. Existing zaire node continues through later scale phases; no merger with franc required. Only this local transition is asserted; other inputs and earlier stages may remain untraced. contemporary original mission research — IBRD/IDA, L’économie congolaise: évolution et perspectives, volumeI
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Finnish markka — 1860 to euro continuity R0304	regional_branch 1860–1863	Finland introduced the markka as one quarter of a silver ruble in 1860, replacing rubles in accounts and transactions from 1863. A staged unit derivation within the Russian Empire, not instantaneous withdrawal of every Russian coin. Revision 25 adjudication: Finnish markka arises within ruble accounts, not just a silver peg; qualified staged regional derivation merits main ancestry.
Pound sterling → Maltese pound / lira R0312	regional_branch 1949–1968	Malta pound developed from sterling into an independently legislated local account currency by1968;1972decimalization retained that principal unit. Joseph Licari — The Malta Currency Board1949–68 (January1969) · Ronald Findlay and Stanislaw Wellisz — The Political Economy of Poverty,Equity,and Growth:Five Small Open Economies,World Bank/OUP1993 · Parliament of Malta — Central Bank of Malta (Amendment No2) Act,XX of1971
Pound sterling → Cypriot pound R0314	regional_branch 1879–1949	Cyprus currency inherited sterling reckoning; by1949 domestic contracts and statutory shilling references were explicitly construed in local legalcurrency and Cyprusshillings. Government of Cyprus — Currency Law1949,No13 · Eleni Zapiti / International Numismatic Commission — Modern Coins of Cyprus (1878–2008), Survey of Numismatic Research 2008–2013
Pound sterling → Australian pound R0358	regional_branch 1929–1936	Australian pound separated from the common sterling account system during1929–1936monetary breakup; earlier local sterling use and notes are continuity observations. Frank Decker — The Monetary Union of Australia, New Zealand and the United Kingdom – Its Operation, Fragmentation and Break-up, Economic History Yearbook63(2),2022,375–407 · Australian Attorney-General’s Department — Opinion1564, Australian currency and money of account · Reserve Bank of Australia, Bulletin September 2018 — Money in the Australian Economy
Pound sterling → New Zealand pound R0359	regional_branch 1933–1935	1933legislation established distinctive NZcurrency and default local contract denomination, with redemption of earlier local notes into new legalcurrency. Reserve Bank of New Zealand — Bulletin66(1),March2003, historical legal currency article · New Zealand Parliament — Coinage Act1933
Pound sterling → Fiji pound R0360	regional_branch 1929–1933	Fiji developed a separate local pound from sterling during1929–1933;1933 legislation placed local monetary obligations on their own sterling-exchange basis. David Tammaro — Evaluating the Fijian board of commissioners of currency, Journal of Economics Library 7(1),2020,39–53 · Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Pound sterling → Jamaican pound R0365	regional_branch 1840-12-31	Jamaica adopted British currency as the basis of its pound system. Spanish doubloons remained a legal-tender exception until 1901. Revision 25 adjudication: Jamaica adopts British currency as local system basis; doubloon exception makes lineage nonexclusive.
Pound sterling → South African pound R0368	regional_branch 1914–1925	SouthAfricanlocal pound reckoning developed from Britishsterling account andredemption practices into a separatelyidentified monetaryunit duringthe wartime/postwar transition; byJanuary1925commissioners explicitly distinguishedtheSouthAfricanunit fromsterling. Federal Reserve Board — Currency and Banking in South Africa,FederalReserveBulletinNovember1922 · E.W.Kemmerer andG.Vissering;FederalReserveBoard — SouthAfrica and theGoldStandard:ReportofCommissioners,FederalReserveBulletinMarch1925
United States dollar → Liberian dollar R-V23-010	regional_branch 1839–1843	The 1839 Commonwealth constitution adopted United States monetary standards; local dollar obligations and currency redemption are documented by 1843. This supports an earlier optional founding-unit reference, while a distinct USD-to-Liberian account transition remains unestablished. Revision 25 adjudication: 1839 USstandards adoption plus local dollar obligations and redemption by 1843 supports qualified Liberian regional branch. Joseph Gold; International Monetary Fund — Membership and Nonmembership in the International Monetary Fund — chapter 4: Membership and Currency · Commonwealth of Liberia; printed by Hilary Teage — Constitution and Laws of the Commonwealth of Liberia, Part First · Republic of Liberia — Constitution of the Republic of Liberia, 1847
Japanese silver monme / ginme accounting → Japanese ryō R-V26-001	later_unification_or_absorption 1868	Silver-account lending was forbidden and converted to gold/cash accounts, with gold-denominated government notes subsequently specified. Gold ryo reckoning thus received the silver account branch. Regional historical absorption, not founding unit of ryo. Noburu Kobayashi — Noburu Kobayashi, 近世・近代日本貨幣史の基礎的研究, BOJ Currency Museum2017
Japanese silver monme / ginme accounting → Japanese mon R-V26-002	later_unification_or_absorption 1868	The same order explicitly permitted conversion of silver-denominated lending into cash reckoning at the transaction-date rate. Alternative local destination within monetary unification; do not imply every silver balance converted to mon. Noburu Kobayashi — Noburu Kobayashi, 近世・近代日本貨幣史の基礎的研究, BOJ Currency Museum2017
Shanghai tael → Chinese yuan — late Qing and ROC mainland continuity R-V26-003	later_unification_or_absorption 1933	Shanghai tael-based payments and contracts were replaced by Republic of China yuan accounting. Shanghai local absorption only; yuan already existed; do not infer all local taels abolished simultaneously. United States Department of Commerce — Monetary Use of Silver in 1933 · Bank of China — Bank of China, The Choice for Silver Dollar in the Currency Reform1932–1933
Hyderabad Osmania / Hali sicca rupee → Indian rupee R-V26-004	later_unification_or_absorption 1955	Hyderabad local rupees were replaced by Indianrupees; the regional branch joins an already existing Indianunit. Does not assert that Indianrupee originated 1955. Reserve Bank of India — Reserve Bank of India, Chronology of Events1950–1960
Hamburg mark banco → German mark — 1871–1948 continuity R-V26-005	later_unification_or_absorption 1873	Existing merchant transfer accounting shifted to Reichsmark; later institutional absorption must not be called founding. Gustav Kopal — Gustav Kopal, Hamburgs großer Geldschrank, Die Gartenlaube (1875), Heft51 pp.856–858
Dutch guilder (euro predecessor) → Amsterdam bank florin / bank guilder R-V26-006	regional_branch 1641–1659	Established florin obligations differentiated into current and bank accounting scopes; child date is emergence envelope, not bank foundation 1609. Parent profile includes qualified Dutch current-guilder continuity before 1680. Quinn and Roberds — Quinn and Roberds, The Big Problem of Large Bills (2005), Atlanta WP 2005-16
Nigerian pound → Biafran pound R-V26-007	regional_branch 1968	1967decree retained Nigerianmoney; January1968replacement establishes Biafran monetarysuccession; actual1969oil obligation denominated in Biafranpounds independently establishes contractualidentity. Peter Symes — Peter Symes, The Bank Notes of Biafra, IBNS Journal 36(4), 1997, updated edition reproduced on Biafran.org · Supreme Court of Nigeria — Chief A.N. Onyiuke III v. G.E. Okeke, SC.430/1974, Supreme Court of Nigeria, 5 March 1976
Congolese franc, pre-1967 → Katangese franc R-V26-008	regional_branch 1960–1962	Katanga separated its own franc unit from the Congolese monetary territory during1960–1962secession; the contemporary report explicitly records that unit's creation and its later return conversion. US Department of State — Telegram 873, Department of State to Embassy in Congo, 13 December 1962 · IBRD / IDA — IBRD/IDA, The Economy of the Republic of Congo (Leopoldville), vol.I, Report AF-23a, 8 July 1964 · World Bank — L'économie de la République du Congo (Léopoldville), Report AF-23a, VolumeI,14April1964, unofficial French translation
European Currency Unit (ECU) → Euro — converging national replacements R-V26-009	unification_input 1999	Official ECU references in legal instruments were replaced by euro references at one euro per ECU from 1 January 1999. Existing C 642 retains the rebuttable presumption for undefined ECU references. ECB / EU monetary authorities — Joint communiqué on irrevocable conversion rates, 2 May 1998 · Council of the European Union — Council Regulation (EC) 1103/97, 17 June 1997
European unit of account (EUA) → European Currency Unit (ECU) R-V26-010	later_unification_or_absorption 1981	From 1 January 1981, specified ACP financial assistance and operations under previous conventions switched from EUA to ECU accounting. This is a sectoral absorption into the existing ECU, not proof of the final use of every EUA account. Council of the European Communities — Council Decision 80/1184/EEC, 18 December 1980 — EUA replacement by ECU for ACP assistance
Ecuadorian sucre → United States dollar R-V26-011	later_unification_or_absorption 2000	Ecuador implemented replacement of sucres by US dollars at 25,000 sucres per dollar during 2000. This local adoption and conversion joins the existing USD; it does not make the sucre a founding parent of USD. Banco Central del Ecuador — Informe del Directorio al Honorable Congreso Nacional, Apuntes de Economía 18, July 2001
Guinean franc, first unit → Guinean syli R-V27-001	founding_or_early_ancestry 1972	Effective2October1972,firstGuineanfranc closingbalances convert to syli at10:1. US Treasury — US Treasury — Reporting rates, contemporary 1972 amendment
Portuguese escudo → Guinea-Bissau peso R-V27-002	founding_or_early_ancestry 1976	InFebruary1976Guinea-Bissau replaced territorialescudo reckoning withits own newprincipalunit,peso. Scope isGuinea-Bissau,not a globalend ofPortugueseescudo. Roger Chaufournier,World Bank — Memorandum to Robert S.McNamara: Guinea-Bissau,Your meeting with the Ambassador to the UN,11May1976 · World Bank — Guinea-Bissau Introductory Basic Economic Report3529-GUB,VolumeI,21May1982
Moroccan Hassani reckoning → Moroccan franc R-V27-003	founding_or_early_ancestry 1920	The1920protectoratereform replaced Hassani transactionreckoning byfrancpaper,with100Hassanipesetas exchangedfor200francs. French Senate — Documentsparlementaires1920,SituationmonétaireduMaroc
Nicaraguan peso → Nicaraguan córdoba — 1912 unit, including 1988 scale R0415	founding_or_early_ancestry 1913	Nicaragua converts laws, contracts, fees, fines and unspecified-money obligations from pesos to córdobas at1250:100. Nicaraguan legislature — Ley de reducción proporcional del peso a córdoba en contratos, negocios u obligaciones, 13 March 1913
Guatemalan peso → Guatemalan quetzal R0410	founding_or_early_ancestry 1924–1926	Guatemalan quetzal replaced the local peso accountunit in the monetary conversion implemented at60pesos perquetzal. Banco de Guatemala; José Rafael Vettorazzi Sagastume, editor/coordinator — Un Quetzal, una moneda, un siglo: Cien años de nuestra unidad monetaria
Straits / Malayan / Malaya–British Borneo dollar → Riau Islands rupiah R-V27-006	founding_or_early_ancestry 1963	Riau adopted a separateKRrupiah while withdrawing/converting Malayan dollars; government payments previously made under Malayan-dollar arrangements were paid inKR. President of Indonesia — Penetapan Presiden9/1963 · President of Indonesia — Perpres21/1963 on Riau salaries
Haikwan customs tael → Chinese customs gold unit R-V27-007	founding_or_early_ancestry 1930	Import duties and levies based on them were changed from Haikwan-tael reckoning to customs gold units effective1February1930; this is a partial fiscal-account succession, not all customs accounting. Yan Hongzhong — Standard and credit: modern Chinese silver monetary institutions and their transformation
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Ukrainian karbovanets R-V27-008	regional_branch 1992	On 12 November 1992 Ukraine replaced the ruble with the Ukrainian karbovanets, converting balances and existing ruble contracts 1:1 and requiring accounting in karbovantsi. The January coupon issue alone is not its unit boundary. President of Ukraine — Decree 549/92 of 7 November 1992, Reform of the monetary system
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Georgian coupon R-V27-009	regional_branch 1993	Georgia introduced the coupon in the ruble system in April 1993 and made it the sole legal means in August. Subsequent law converts coupon-denominated prices, assets and liabilities into lari, confirming that the coupon became an account unit. IMF — The Georgian Hyperinflation and Stabilization, WP/99/65 · National Bank of Georgia Money Museum — History of the Georgian coupon · Head of State of Georgia — Decree 363 of 16 September 1995 on introduction of lari
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Uzbekistani sum-coupon R-V27-010	regional_branch 1993–1994	Uzbek sum-coupons began as ruble-denominated cash in November 1993 and became a separately named accounting system by February 1994, when legal utility tariffs were stated in sum-coupons. Their ruble ancestry is explicit. Cabinet of Ministers of Uzbekistan — Resolution 550 of 12 November 1993 · Cabinet of Ministers of Uzbekistan — Resolution 578 of 30 November 1993 · Cabinet of Ministers of Uzbekistan — Resolution 45 of 27 January 1994 on retail prices and tariffs
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Tajikistani ruble R-V27-011	regional_branch 1995	Tajikistan replaced the Russian ruble system with its national ruble on 10 May 1995. Prices and balance sheets were converted under the State Commission decision; Russian note circulation ended 15 May. Sherali A. Davlatov — Monetary reform of Tajikistan during transition to a market economy, Vestnik SPbGU series 5, 2008(4), pp155–160
Tripolitanian Military Authority lira → Libyan dinar R-V27-012	regional_branch 1952	Tripolitanian obligations in Military Authority lira were converted into Libyan pounds at 480:1 under Currency Law article 12. Kingdom of Libya — Currency Law 4 of 1951
Algerian franc → Libyan dinar R-V27-013	regional_branch 1952	Fezzan obligations in Algerian francs were converted into Libyan pounds; the March 1952 announcement sets 980 Algerian francs per Libyan pound. Kingdom of Libya — Currency Law 4 of 1951 · Libyan Currency Commission — Announcement 16 of 1952, 11 March
Saudi riyal → Qatar and Dubai riyal R-V27-014	local_replacement 1966	Qatar and Dubai exchanged the temporarily circulating Saudi riyals into Qatar-Dubai riyals in September 1966 at 106.5 new riyals for100 Saudi riyals, pursuant to the amended Currency Agreement. Saksham Bhandari — An analysis of Qatar and Dubai’s Currency Board (1966–1973), Journal of Economics Library 5(2), 2018, pp134–145
Indian rupee → Qatar and Dubai riyal R-V27-015	founding_or_early_ancestry 1966	The new Qatar-Dubai currency was established to replace Gulf rupees, and governments guaranteed existing Gulf-rupee banking balances at pre-devaluation value before the temporary Saudi-note bridge. Saksham Bhandari — An analysis of Qatar and Dubai’s Currency Board (1966–1973), Journal of Economics Library 5(2), 2018, pp134–145
East African shilling → South Arabian / South Yemeni dinar R-V27-016	regional_branch 1965	The South Arabian dinar replaced East African shillings in1965; the currency-board research traces the replacement and exchange, with outgoing currency retained for a three-month overlap. Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
German mark — 1871–1948 continuity → Danzig gulden R-V27-017	regional_branch 1923	Covered German-mark claims became payable in Danzig gulden under November20,1923law, with December31conversion rate750billionmarks per gulden. Senate of the Free City of Danzig — Bekanntmachung concerning mark claims conversion,December31,1923 · League of Nations — Official Journal December1926, Danzig revaluation legislation
United States dollar → Confederate dollar R-V27-018	regional_branch 1861–1864	Confederate public obligations initially continued the U.S.dollar framework:1861statutes retained existing salary, fee and official-bond amounts. By1864, local contracts used a distinct Confederate dollar denomination recognized in Thorington. Taken together this supports a regional U.S.dollar branch, without identifying a single universal separation day. Confederate Provisional Congress; James M. Matthews, editor — Statutes at Large of the Provisional Government, first session (1861), published 1864 · US Supreme Court — Thorington v. Smith, 75 U.S. (8 Wall.) 1 (1868)
Tunisian piastre / riyal reckoning → Tunisian franc R-V27-019	founding_or_early_ancestry 1891	Tunisian piastre principal unit replaced by franc under the1891reform. No universal ratio supplied by inspected source. Central Bank of Tunisia, Currency Museum — Collections: Protectorate monetary system
Guatemalan peso → British Honduras / Belize dollar R-V27-020	founding_or_early_ancestry 1894	The British Honduras dollar replaced the locally used Guatemalan dollar or sol reckoning in October1894. Contemporary reports record wages and property prices passing from sols into the new gold-dollar accounting. Frank Cundall, Institute of Jamaica — Political and Social Disturbances in the West Indies: A Brief Account and Bibliography (1906) · United States Congress, reproducing contemporary consular and gubernatorial reports — Congressional Record31, House (1898),p3757
Korean yen / won before the North–South currency separation → South Korean hwan R-V27-021	founding_or_early_ancestry 1953	The southern continuation of the common Korean won was replaced by the hwan account unit effective17February1953 at100won per hwan. The1950 switch from Joseon to Bank of Korea notes was an instrument change within the preceding won. Republic of Korea — Emergency Presidential Order13,1953 · official institutional history — Bank of Korea, Currency Timeline1950–1953 · official institutional history — Bank of Korea, Currency Timeline1953–1962
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Moldovan cupon R-V27-022	regional_branch 1993	Moldova separated from the inherited ruble area in July 1993 through a de facto national ruble/coupon account currency; this predates its conversion into leu in November. The June 1992 coupon-note issue alone is not treated as the birth of a distinct unit. James Haley and Ghiath Shabsigh — Monitoring Financial Stabilization in Moldova: The Role of Monetary Policy, Institutional Factors and Statistical Anomalies, IMF PPAA/94/25 (December 1994) · President of Moldova; reproduced by Moldpres state news agency — Decree of 24 November 1993 introducing the national currency, quoted in 29 noiembrie 1993 (2021)
Italian lira → Tripolitanian Military Authority lira R-V27-023	regional_branch 1943	Tripolitania replaced metropolitan Italian lire with the military-administration lira from 15 September 1943, withdrawing the former legal tender by 30 November; a few small Italian denominations remained instruments valued in MAL. G. A. Blowers and A. N. McLeod — Currency Unification in Libya, IMF Staff Papers 2, pp. 439–467 (1952)
Spanish real / peso de a ocho → British Caribbean / East Caribbean dollar R-V27-024	founding_or_early_ancestry 1838	The British West Indian dollar continued the Spanish silver dollar as principal monetary unit in the Eastern Caribbean; its1838sterling rating did not replace that dollar accounting. H. A. Shannon — The Modern Colonial Sterling Exchange Standard, IMF Staff Papers2(2)(April1952),318–362
Manchukuo yuan → Northeast Chinese yuan accounting R-V27-025	later_unification_or_absorption 1946	In the Durbed/Taikang locality, Northeast currency replaced Manchukuo yuan through progressive par conversion in1946. This local replacement does not identify all postwar Manchurian conversions. Heilongjiang Provincial History and Gazetteer Research Office — Durbed/Taikang local gazetteer, currency section
Northeast Chinese yuan accounting → Renminbi R-V27-026	later_unification_or_absorption 1951	Effective1April1951 Northeast prices, accounts, contracts and existing debts switched to RMB at9.5Northeast yuan per1then-current RMB yuan. Central Peoples Government / Peoples Daily — Government order20March1951, published1April1951 p.1
Japanese yen → Korean yen / won before the North–South currency separation R-V27-027	regional_branch 1905–1946	The Korean yen/won account lineage inherited Japanese-yen reckoning adopted in the1905 reform. Korean treasury and banking accounts continued that reckoning through the colonial period; after1945 the inherited local unit continued under a separately controlled Korean monetary system. This supports regional ancestry from the Japanese yen, without treating the1909 change of bank issuer as creation of a new unit. National Institute of Korean History — Korean Cultural History8, currency reorganization and financial crisis · George Trumbull Ladd (1908) — In Korea with Marquis Ito · Bank of Korea Digital Archives — Brief history of the former Bank of Korea · State-War-Navy Coordinating Committee; reproduced in Foreign Relations of the United States — SWNCC176/8, Basic Initial Directive for Civil Affairs in US-Occupied Korea, approved13 October1945, transmitted17 October1945 · National Institute of Korean History — Korean Cultural History8: Bank of Chosen notes and American military currency · Jieun Park (2017) — The Bank of Chosen
Spanish real / peso de a ocho → Mauritius colonial dollar accounting R-V27-028	regional_branch 1826–1849	The Mauritius dollar was a locally valued version of the Spanish silver peso, fixed at five dollars per sterling pound and used in local accounting. Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Mauritius colonial dollar accounting → Mauritian rupee R-V27-029	later_unification_or_absorption 1877	Mauritius replaced its local dollar reckoning with rupees effective1January1877 at two rupees per dollar. Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Peruvian sol — nineteenth-century account unit → Peruvian libra — principal account unit R-V27-030	founding_or_early_ancestry 1901–1903	The 1901 law made the Peruvian pound the principal unit and required pre-existing silver-sol obligations, after a two-year transition, to be settled at one pound per ten soles. Peruvian Republic; contemporary translation transmitted by Richard R. Neill — Law of 14 December 1901, in FRUS 1902, document 824
Portuguese escudo → Angolan angolar R-V27-031	founding_or_early_ancestry 1914–1928	Angolar succeeds escudo accounting adopted locally from the metropolitan system in1914; the1926act explicitly replaces the existing local escudo account unit. This compresses the intervening regional separation, without creating an issuer-only1914node or asserting conversion of metropolitan obligations. primary legislation — Portugal, Decreto n.º 141, 18 September 1913 · primary legislation — Portugal, Decreto n.º 12124, monetary reform of Angola
Angolan angolar → Angolan escudo R-V27-032	founding_or_early_ancestry 1958	Angola’s angolar currency became escudo again in December1958. The existing1953statutory observation is advance legal framework, not proof of completed implementation then. Maria da Conceição Neto — In Town and Out of Town: A Social History of Huambo (Angola),1902–1961, SOAS PhD,2012
Spanish real / peso de a ocho → Nicaraguan peso R-V27-033	founding_or_early_ancestry 1821–1878	Nicaragua's peso accounting continued the inherited Spanish/Central American monetary system before the1878national decimal coin issue. F. Tomás Dueñas and Manuel B. Chacón; Consejo Monetario Centroamericano — La moneda en Centroamérica: de la colonia a los Estados independientes, in50Aniversario (2014),207–223 · Banco Central de Nicaragua — Reseña Histórica de la Moneda Nacional
Spanish real / peso de a ocho → Guatemalan peso R-V27-034	founding_or_early_ancestry 1821–1847	Guatemala's national peso developed through the federal and independent continuation of the Spanish monetary system. F. Tomás Dueñas and Manuel B. Chacón; Consejo Monetario Centroamericano — La moneda en Centroamérica: de la colonia a los Estados independientes, in50Aniversario (2014),207–223 · Banco de Guatemala — Historic Review of Guatemala Currency
Spanish real / peso de a ocho → Honduran real / peso R-V27-035	founding_or_early_ancestry 1821–1879	Honduran real/peso accounting inherited the Spanish system through federal and local real reckoning;1879decimal peso reform is an epoch within the scoped Honduran identity. F. Tomás Dueñas and Manuel B. Chacón; Consejo Monetario Centroamericano — La moneda en Centroamérica: de la colonia a los Estados independientes, in50Aniversario (2014),207–223 · Museo Banco Atlántida — Numismática: Formación del Estado de Honduras, El Peso
Spanish real / peso de a ocho → Ecuadorian sucre R-V27-036	founding_or_early_ancestry 1884	The sucre reform succeeded Ecuador's inherited Spanish-peso monetary system in1884. Lorena Rosero M.; Museo de la Moneda, Banco Central del Ecuador — La adopción del sistema decimal francés
Peruvian libra — principal account unit → Sol de oro R-V27-037	founding_or_early_ancestry 1930	Law6746of11February1930created sol de oro and ordered existing libra peruana obligations discharged at10soles oro per libra. Banco de Reserva del Perú — Memoria1929, issued1930
Spanish real / peso de a ocho → Cuban peso oro español — local Spanish-gold accounting R-V27-038	founding_or_early_ancestry 1779–1868	Cuban Spanish-gold peso accounting developed from locally rated Spanish peso reckoning and retained that identity rather than adopting Spain's1868peseta as its account unit. Willis Fletcher Johnson — The History of Cuba, volume V, chapter XXXIII: Money and Banking (1920)
Indochinese piastre → South Vietnamese đồng R-V27-039	regional_branch 1954–1955	The shared Indochinese piastre account system separated into the South Vietnamese piastre/dong: its founding central-bank participant describes division of the common balance sheet and debts, continuity of existing financial commitments, and replacement of colonial piastres by dong. Vũ Quốc Thúc — The Birth of Central Banking,1955–1956, in The Republic of Vietnam1955–1975 (2019)
Chinese yuan — late Qing and ROC mainland continuity → Jinan yuan R-V27-040	founding_or_early_ancestry 1941–1942	In the Jinan/Taihang jurisdiction, compulsory Jinan-denominated trade and public accounts displaced fabi use. The1942 rule required fabi conversion into Jinan before local dealings. This is scoped local replacement, not all-China succession or an assertion that every old debt was uniformly converted. Wang Mingqian 王明前 — 晋冀鲁豫抗日根据地的货币战争, 党的文献; reproduced2022
Chinese yuan — late Qing and ROC mainland continuity → Harbin dayang — regional silver-dollar accounting R-V27-041	regional_branch 1919–1925	Harbin dayang developed as a regional Chinese silver-yuan reckoning: initially national-yuan instruments admitted for taxes, then a multi-issuer local account system with a differentiated currency value. This is regional adoption and differentiation, not ancestry from silver weight alone. Heilongjiang provincial historical records office — Gazetteer: Section2, Guangxin Company currency · Rana Mitter — The Manchurian Myth: Nationalism, Resistance, and Collaboration in Modern China (2000)
Harbin dayang — regional silver-dollar accounting → Manchukuo yuan R-V27-042	founding_or_early_ancestry 1932–1935	Manchukuo currency consolidation absorbed the Harbin dayang regional tax/payment unit; the Guangxin-issued Harbin currency was compulsorily redeemed at1.25dayang per1Manchukuo yuan. This names one actual local predecessor, not all provincial currencies. Heilongjiang provincial historical records office — Gazetteer: Section2, Guangxin Company currency · Rana Mitter — The Manchurian Myth: Nationalism, Resistance, and Collaboration in Modern China (2000)
Mexican peso → Indochinese piastre R-V27-043	regional_branch 1878–1887	The Indochinese piastre developed from local Mexican-dollar/piastre reckoning after unsuccessful franc introductions. Conant describes acceptance of the piastre unit and local fractional issues followed by1885piastre coinage; the colonial common currency retained Mexican-dollar parity. This is regional account-unit adoption, not descent inferred only from a metal standard. Charles A.Conant — A History of Modern Banks of Issue (1915) · Christopher Goscha / UQAM — Historical Dictionary of the Indochina War: Currency,French Indochina
Austro-Hungarian krone → Hungarian korona — post-imperial account unit R-V27-044	regional_branch 1920	Hungarian crown accounts separated from the Austro-Hungarian crown: pre-March8 deposits converted at par during March1920 currency separation. Peter M. Garber and Michael G. Spencer — The Dissolution of the Austro-Hungarian Empire: Lessons for Currency Reform (1994), Princeton E191
Hungarian korona — post-imperial account unit → Hungarian pengő R-V27-045	founding_or_early_ancestry 1927	From1 January1927 mandatory korona accounts and korona payment obligations became pengő at12500 korona per pengő. Hungarian legislature — Act XXXV of 1925 on the pengő standard
Postwar Yugoslav dinar — before successor separations → Bosnia and Herzegovina dinar R-V27-046	regional_branch 1992	Bosnia and Herzegovina established its dinar and replaced previously circulating Yugoslav dinars under July/August1992 decrees; implementation was territorially incomplete during war. ICTY; witness Žarko Primorac — Prlić et al. trial transcript, 25 June2008
German mark — 1871–1948 continuity → Polish mark R-V27-047	later_unification_or_absorption 1919–1920	In the former Prussian district German-mark obligations became nominally equal Polish-mark obligations under20 November1919 law, effective locally on promulgation or subsequent Polish control. Polish legislature — Law of20 November1919 on currency in the former Prussian district, item492
Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity → Latvian ruble — 1919-era currency R-V27-048	later_unification_or_absorption 1920	During consolidation of Latvian-ruble legal tender, the Treasury exchanged tsar rubles at half a Latvian ruble each. This is a documented later local replacement input; it does not assert the1919 founding unit was genealogically derived from Russian rubles. Kristīne Ducmane — Un arī latviešiem radās sava nauda (17 March2000)
German mark — 1871–1948 continuity → Estonian interwar currency — mark and kroon R-V27-049	regional_branch 1919	The2 May1919 ordinance substituted Estonian marks for German/Ostmarks in the inherited monetary regulation and required mark-denominated claims to be discharged in Estonian marks. Estonian Provisional Government; transcription collected by Pekka Linnainen — Ajutise Walitsuse poolt2.mail1919.a.wastuwõetud määrus wäljamaa rahade asjus · Eesti Pank Museum — History of Estonian money
Egyptian pound → Palestine pound R-V27-050	regional_branch 1927	The Palestine pound succeeded Egyptian-pound accounting locally: the 1927 Currency Order establishes the new default contractual unit and expressly permits discharge of Egyptian-pound obligations at 1 Palestine pound = 0.975 Egyptian pound. Currency issue began 1 November 1927, with the Egyptian-cash transition continuing into March 1928. Palestine Currency Order 1927; reproduced by Howard M. Berlin — The Palestine Currency Board: Its History and Currency (EconSciences, 2025), Appendix C · Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Palestine pound → Israeli pound R-V27-051	regional_branch 1948	Israel's 1948 Currency Ordinance substitutes the Israel pound for existing and future Palestine-pound references, and the Bank Notes Ordinance exchanges notes at the same numerical amount. This is a documented regional account succession at parity; it does not imply termination of the Palestine pound in Jordan or Gaza in 1948. Government of Israel; English translations reproduced by the Board of Governors of the Federal Reserve System — New Currency System in Israel, Federal Reserve Bulletin, December 1948 · Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Pound sterling → Southern Rhodesian / Central African pound — including federal currency R-V27-052	regional_branch 1932–1940	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. Herbert M. Bratter / US Department of Commerce — Herbert M. Bratter, The Monetary Use of Silver in 1933, US Department of Commerce, Trade Promotion Series 149 · Nicholas Krus and Kurt Schuler — Currency Board Financial Statements, Studies in Applied Economics No.22 (December 2014)
Spanish peseta → Equatorial Guinean peseta / ekwele R-V27-053	regional_branch 1969	Equatorial Guinea introduced its own peseta in 1969 after previously forming part of the Spanish monetary area using the Spanish peseta. The national unit was initially at parity with the Spanish peseta and was subsequently renamed ekwele in 1975. The parent is the Spanish peseta; the earlier national name was peseta, not peso. Adhemar Byl; International Bank for Reconstruction and Development — The Economy of the Republic of Equatorial Guinea: Recent Evolution and Prospects, Report AW-37a, 27 November 1972 · Damian Ondo Mane Nchama; Bank of Central African States — The Bank of Central African States (BEAC): How the Regional Central Banks Have Evolved and What Does the Future Hold?, Lettre de la Recherche No. 15
Dutch guilder (euro predecessor) → Luxembourg franc R-V27-054	regional_accounting_adoption 1849	Luxembourg official accounts and fiscal obligations shifted from the Dutch-florin denomination to franc accounting under the20December1848law. Gérard Trausch — Une autre approche de l’histoire économique du Grand-Duché de Luxembourg, Institut Grand-Ducal, ActesXXVII,LivreIV,2024
French franc — 1795 to euro conversion → French Somaliland CFA franc R-V27-055	regional_branch 1945	The local franc entered the differentiated territorial CFA reckoning in1945. French provisional government; reproduced by BCEAO — Decree of 25 December 1945, effective 26 December, in Histoire de l’Union monétaire ouest-africaine, tome I, Des origines à 1958
Portuguese real → Brazilian real (réis) R0419	regional_branch 1643–1694	Brazilian réis accounting continued the transplanted Portuguese real system and differentiated through colonial monetary and liability arrangements. Seventeenth-century local devaluation and provincial reform document this regional branch. Fernando Carlos G. de Cerqueira Lima — Uma análise crítica da literatura sobre a oferta e a circulação de moeda metálica no Brasil nos séculos XVI e XVII, Estudos Econômicos 35(1),169–201 (2005) · Fernando Carlos Greenhalgh de Cerqueira Lima — A Lei de cunhagem de 4 de agosto de 1688 e a emissão de moeda provincial no Brasil (1695–1702), Revista de Economia Contemporânea 9(2), 2005 · Fernando Carlos G. de C. Lima — Um conto de réis: a proclamação da moeda do império português em Malaca, RBEMF IE-UFRJ3(1),2025
Patna Sanwat / Azeemabadee rupee account → Calcutta sicca rupee R-V28-001	later_unification_or_absorption 1793–1802	Parties converted the grant's existing rent into sicca after the1793 regulation and before the1802 settlement. This is a documented local obligation transition, not universal abolition. Judicial Committee of the Privy Council — Meer Mahomed Hossein v A. J. Forbes (1874)
French franc — 1795 to euro conversion → Bulgarian lev R-V28-002	founding_or_early_ancestry 1880	The lev succeeded French-franc reckoning in Bulgarian official accounts: the1879national tariff used French francs, while the1880law introduced the lev and required money documents in leva. Scope is Bulgarian public-account succession, not replacement of every foreign coin or obligation. Luca Fantacci — Autonomy vs. Stability: the Relationship between Internal and External Money in Bulgaria (1879–1912), BNB DP73/2009 · Bulgarian National Bank — 140 years since creation of the Bulgarian lev,4June2020
Portuguese dinheiro–soldo–libra accounting → Portuguese real R-V28-003	founding_or_early_ancestry 1435–1436	Retain Portuguese libra-system→real account succession; dinheiro belongs within the former profile and need not become an intervening node. Pedro Puntoni — Da libra ao real: sobre a formação do sistema monetário português (1185–1580), Revista de História178 (2019), DOI10.11606/issn.2316-9141.rh.2019.141351
Spanish escudo —1864 account unit → Spanish peseta R-V28-004	founding_or_early_ancestry 1868–1870	Existing escudo ordinary payment amounts are discharged in pesetas at0.4 escudo per peseta;public books convert in1870. Specie-specific contracts retain statutory adjustments. Spanish Ministry of Finance — Decree23 March1869
Old Piedmont lira —20-soldi account unit → Italian lira R-V28-005	founding_or_early_ancestry 1816–1826	Old Piedmont reckoning replaced by new lira;1826official equivalence1old=1.1875new. Giuseppe Felloni — Monete e zecche negli Stati Sabaudi dal1816 al1860,1956; reprinted1998
Genoese commercial lira — lira fuori banco → Italian lira R-V28-006	later_unification_or_absorption 1826–1842	Genoese outside-bank account unit prohibited1826;1842contracts documented settlement in legal new lire at1Genoese=0.833new. Giuseppe Felloni — Monete e zecche negli Stati Sabaudi dal1816 al1860,1956; reprinted1998
Turkish lira → Serbian groš accounting — tax and market conventions R-V30-001	founding_or_early_ancestry 1833	Serbian local groš accounting differentiated from Ottoman reckoning in 1833 under separately regulated fiscal and commercial valuations. Its tax and market conventions remain scales within one regional identity. Dragana Gnjatović — The Introduction of a Limping Gold Standard in the Principality of Serbia, Balcanica XXXVIII(2007),91–104
Serbian groš accounting — tax and market conventions → Serbian and Kingdom Yugoslav dinar — account continuity R-V30-002	later_unification_or_absorption 1878–1879	The 1878 law converted Serbian tax and market groš accounts into dinars and required state and private books to adopt the new unit; implementation followed in 1879. The two conventions received distinct prescribed valuations. Dragana Gnjatović — The Introduction of a Limping Gold Standard in the Principality of Serbia, Balcanica XXXVIII(2007),91–104
Castilian maravedí / real de vellón accounting → Spanish escudo —1864 account unit R-V31-001	founding_or_early_ancestry 1864	The existing Castilian maravedí/realdevellón accounting profile, then expressed principally in reales, is replaced in public accounts by the escudo of 10 reales in 1864. Spanish Ministry of Finance, Pedro Salaverría — Exposition and monetary bill submitted to Cortes,10May1864 · Spanish legislature — Law of26 June1864 · Pedro Damián Cano Borrego — La moneda circulante en los reinos de la Corona de Aragón en el sigloXVIII tras la Guerra deSucesión, Emblemata22(2016),303–333
Roman solidus–nomisma accounting — imperial and regional evidence → Frankish denier–livre reckoning R-V34-001	regional_branch 400–700	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. Peter Spufford (1988) — Money and its Use in Medieval Europe, Cambridge University Press · Horst Lößlein — Solidus (2021), Formulae–Litterae–Chartae
Roman solidus–nomisma accounting — imperial and regional evidence → Visigothic solidus accounting R-V34-002	regional_branch 400–681	Visigothic law and finance retained Roman solidus accounting after local solidus coin production ceased. Admit a regional continuation, with its differentiation chronology unresolved. Andrew Kurt — Visigothic Currency in its Making and Movement (2019)
Frankish denier–livre reckoning → Barcelona diner–sou–lliura accounting R-V31-002	regional_branch 800–991	Catalan denier–solidus–libra accounting extends the Carolingian system. Retain the Barcelona branch and qualify the regional separation chronology. Jonathan Jarrett — Currency Change in Pre-millennial Catalonia: Coinage, Counts and Economics (2009) · Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)
Frankish denier–livre reckoning → Portuguese dinheiro–soldo–libra accounting R-V34-004	regional_branch 800–1145	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. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)
Frankish denier–livre reckoning → Navarrese denier–libra and real accounting R-V34-005	regional_branch 800–1198	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. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)
Frankish denier–livre reckoning → Aragonese Jaca account money R-V34-006	regional_branch 800–1263	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. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)
Astur-Leonese and Castilian solidus–dinero accounting → Castilian maravedí / real de vellón accounting R-V34-007	later_unification_or_absorption 1100–1500	Castilian maravedí accounting gradually replaced the earlier solidus–dinero system. Admit account replacement with uncertain timing; 1100–1500 is a research envelope, not an observed conversion interval. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013) · James J.Todesca — It Touches All: Coinage and Monetary Policy in León-Castile to1230, FordhamPhD1996
Mughal rupee–dam accounting → Calcutta sicca rupee R-V35-001	regional_branch 1700–1794	Bengal and Company sicca accounting inherited the Mughal rupee system through regional Nawabi arrangements. Admit compressed regional ancestry, retaining distinctions among sicca, current and Patna accounts. The immediate stages and differentiation dates remain qualified. Sushil Chaudhury — Trade, Politics and Society (2017), chapter5: Multiple Currencies and their Complementary Relationship · Abul Fazl; English translation transcription — Ain-i-Akbari, volume I, Book I
Spanish real / peso de a ocho → Chinese yuan — late Qing and ROC mainland continuity R-V35-002	regional_branch 1750–1910	Chinese yuan money of account developed from Spanish-peso reckoning through regional dollar traditions, later Mexican-dollar predominance and national consolidation. Admit compressed inherited ancestry, not uniform eighteenth-century national currency or a perpetual peso peg. Richard von Glahn — The Changing Significance of Latin American Silver in the Chinese Economy, 16th–19th Centuries, RHE 38/3 (2020), 553–585 · Yeh-chien Wang — Secular Trends of Rice Prices in the Yangzi Delta, 1644–1935
Attic drachma accounting — Athenian, Alexandrine and Bactrian traditions → Egyptian silver drachma accounting — Ptolemaic and Roman traditions R-V36-001	regional_branch -332–-259	Egyptian silver accounting inherited the Attic drachma structure and developed a separate regional system with distinct internal and external valuations. Admit qualified ancestry, not a branch created solely by Ptolemaic rulers or reduced coin weights. Andrew Meadows — Denominational systems, in Peter Thonemann, The Hellenistic World (2016) · Brian P. Muhs — Tax Receipts, Taxpayers, and Taxes in Early Ptolemaic Thebes (OIP126,2005)
Egyptian silver drachma accounting — Ptolemaic and Roman traditions → Late Ptolemaic and Augustan Egyptian bronze-drachma reckoning R-V36-002	regional_branch -220–-200	The Egyptian copper-drachma account developed from silver reckoning, initially at a reported1:60 relation, while the silver account persisted. Its independent valuation supports a parallel child account. Late-third/early-second-century chronology is a research envelope. Brian P. Muhs — Tax Receipts, Taxpayers, and Taxes in Early Ptolemaic Thebes (OIP126,2005)
Attic drachma accounting — Athenian, Alexandrine and Bactrian traditions → Sasanian and early Islamic eastern drahm–dirham reckoning R-V36-003	regional_branch -330–579	Morony explicitly derives the Sasanian fiscal drahm from the Attic drachma spread east by Alexander and transmitted through Seleucids and Parthians. Admit compressed, qualified ancestry; intermediate identity boundaries and dates remain unresolved. Michael G. Morony — Iraq After the Muslim Conquest (Princeton,1984) · Ann K. S. Lambton — ECONOMY v. From the Arab Conquest to the End of the Il-Khanids, part1 (1997)
Sasanian and early Islamic eastern drahm–dirham reckoning → Pratihara / Siyadoni dramma accounting R-V36-004	regional_branch 450–913	Cribb traces medieval Indian dramma denominations through Sasanian imports; Deyell connects that branch to named Pratihara epigraphic forms. Combined with Siyadoni obligations, this supports qualified compressed ancestry through Hunnic and regional stages, not a direct Qom-to-India transfer. Joe Cribb — Greekness after the end of the Bactrian and Indo-Greek kingdoms, in Rachel Mairs, ed. (2020) · John S. Deyell — Early Medieval Currency Pattern (North India), Encyclopedia of Ancient History: Asia and Africa (2021) · F. Kielhorn — Siyadoni Inscription, Epigraphia Indica I (1892)
Madras pagoda–fanam accounting → Indian rupee R-V37-001	later_unification_or_absorption 1818–1835	Madras pagoda accounts converted to rupees in 1818 at one pagoda to 3½ rupees; presidency unification followed in 1835. Admit compressed local absorption into the retained Indian rupee lineage, not the rupee’s founding. The intervening presidency stage remains explicit. Parvathi Menon — The Carnatic Debts and the Agrarian Crisis of the Eighteenth Century · B. R. Ambedkar — The Problem of the Rupee (1923)
Indian rupee → German East African rupee–pesa accounting R-V37-002	regional_branch 1890–1904	The German territorial rupee developed from established Indian-rupee use. Admit qualified regional derivation; the 1890–1904 emergence interval is a research envelope and does not itself date account creation. Karin Pallaver — From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
German East African rupee–pesa accounting → East African shilling R-V37-003	later_unification_or_absorption 1922	The 1922 transition in Tanganyika absorbed German East African rupee circulation into the existing East African shilling system. Admit qualified regional succession; the exact all-contract conversion clause remains uninspected. This is not the founding of the shilling. Karin Pallaver — From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
Roman as–denarius–sestertius accounting → Roman solidus–nomisma accounting — imperial and regional evidence R-V39-001	founding_or_early_ancestry 274–375	Admit a qualified gold-account branch through Roman monetary reforms: the aureus was a denomination of denarius/sestertius reckoning; gold valuation separated, and the solidus replaced the aureus and became an independent accounting basis. This is our synthesis of documented monetary transformation, not a quoted genealogical conclusion. The274–375 research envelope compresses reform and account emergence, not a founding date, fixed conversion or end of denarius reckoning. T. V. Buttrey — Dio, Zonaras and the Value of the Roman Aureus, JRS 51 (1961), 40–45 · Gilles Bransbourg — Inflation and monetary reforms in the fourth century: Diocletian’s twin Edicts of AD 301 (2020), 165–194 · Alessia Rovelli, in Rory Naismith (ed.), Money and Coinage in the Middle Ages (2018), pp. 63–92 — From the Fall of Rome to Charlemagne (c.400–800)
Frankish denier–livre reckoning → Pound sterling R-V41-001	founding_or_early_ancestry 600–1087	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. Royal Mint Museum — Pounds, Shillings and Pence (undated) · John Hines, The Antiquaries Journal 90 (2010), pp.153–173; DOI 10.1017/S0003581510000089 — Units of account in gold and silver in seventh-century England: scillingas, sceattas and pæningas · Rory Naismith, British Numismatic Journal 80 (2010), 76–106 — The Coinage of Offa Revisited
Frankish denier–livre reckoning → Valencian account money R-V41-002	founding_or_early_ancestry 800–1300	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. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)
Frankish denier–livre reckoning → Mallorcan account money R-V41-003	founding_or_early_ancestry 800–1300	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. Miquel Crusafont, Anna M. Balaguer and Philip Grierson — Medieval European Coinage, volume 6 (2013)

Optional ancestry

From → to	Role and date	Evidence and scope

Dated returns

From → to	Role and date	Evidence and scope
Katangese franc → Congolese franc, pre-1967 TR-V26-001	later_unification_or_absorption 1963	Katangese francs were replaced by existing Congolese francs at 1:1 in January 1963. IBRD / IDA — IBRD/IDA, The Economy of the Republic of Congo (Leopoldville), vol.I, Report AF-23a, 8 July 1964
Malian franc → CFA franc (BCEAO) R0221	absorption 1984-06-01	Mali returns to CFA currency. Territorial return to an existing currency, not creation of XOF from the Malian franc. Revision 25 adjudication: Malian return to existing CFA in 1984 must not create circular founding ancestry. BCEAO — BCEAO — Chronologie des événements marquants · AFRISTAT — AFRISTAT — Price statistics methodological publication · Deutsche Bundesbank — Metadata on the Exchange Rate Statistics, 24 September 2025
Danzig gulden → German mark — 1871–1948 continuity R-V26-012	later_unification_or_absorption 1939	Danzig gulden was absorbed into the existing German-mark system in September 1939 at 1 gulden = 0.70 Reichsmark. Federal Reserve Board / German Reichsbank — Federal Reserve Bulletin, September 1940: translated German Reichsbank annual report
Latvian lats — interwar currency → Russian ruble — Muscovite, Imperial, Soviet and Russian account continuity R0275	absorption 1940–1941	The Soviet currency system displaced the lats, withdrawn on 25 March 1941. Revision 25 adjudication: Interwar lats is absorbed into existing Soviet currency over 1940–1941.

Step-parents / adopted monetary bases

From → to	Role and date	Evidence and scope
French franc — 1795 to euro conversion → Tunisian franc R0399	adopted_monetary_basis 1891 · unit adoption event	Tunisia adopted the French franc unit in the implemented 1891 reform while replacing local piastre accounting. Central Bank of Tunisia, Currency Museum — Collections: Protectorate monetary system Dates, mechanism and limitations →
United States dollar → Guatemalan quetzal R0411	adopted_monetary_basis 1924–1925 · unit adoption event	Guatemala deliberately defined the quetzal equal to one US dollar and chose sixty pesos per quetzal using prior dollar exchange values. Banco de Guatemala; José Rafael Vettorazzi Sagastume, editor/coordinator — Un Quetzal, una moneda, un siglo: Cien años de nuestra unidad monetaria · Banco de Guatemala — Reseña histórica de la moneda de Guatemala Dates, mechanism and limitations →
Pound sterling → Hong Kong dollar SP-V32-001	adopted_monetary_basis 1935 introduction; postwar evidence 1946–1972	Hong Kong instituted a sterling anchor in 1935. Postwar tables document its continuation and 1967 parity change before the switch to USD. Hong Kong Monetary Authority — Monetary Systems in Hong Kong’s History · Hong Kong Government / Hong Kong Monetary Authority — Exchange Value of the Hong Kong Dollar, Appendix 18 Dates, mechanism and limitations →
United States dollar → Hong Kong dollar SP-V32-002	adopted_monetary_basis 6 July 1972 – 26 November 1974	Hong Kong fixed its dollar to USD in July 1972, changed the parity in February 1973, and ended the commitment when it floated in November 1974. Hong Kong Government / Hong Kong Monetary Authority — Exchange Value of the Hong Kong Dollar, Appendix 18 Dates, mechanism and limitations →
United States dollar → Hong Kong dollar SP-V32-003	adopted_monetary_basis 17 October 1983; confirmed in the 2024 description	Hong Kong restored a USD link through its currency-board system in 1983; the inspected later description specifies a 7.75–7.85 exchange band. Hong Kong Government / Hong Kong Monetary Authority — Exchange Value of the Hong Kong Dollar, Appendix 18 · Hong Kong Monetary Authority — Linked Exchange Rate System Dates, mechanism and limitations →
Pound sterling → British Caribbean / East Caribbean dollar SP-V32-004	adopted_monetary_basis ECCA episode: 6 October 1965 – 7 July 1976	The ECCA episode used a sterling peg before the EC dollar’s 1976 switch to USD. Eastern Caribbean Central Bank — Your Finances, Your Future — June 2012 · Eastern Caribbean Central Bank — Your Finances, Your Future — July 2009 Dates, mechanism and limitations →
United States dollar → British Caribbean / East Caribbean dollar SP-V32-005	adopted_monetary_basis 7 July 1976; confirmed through July 2021	The East Caribbean dollar switched its anchor to USD on 7 July 1976; the ECCB confirmed the unchanged parity in 2021. Eastern Caribbean Central Bank — Your Finances, Your Future — July 2009 · Eastern Caribbean Central Bank; release hosted by OECS — 2021 Marks 45 Years of EC Dollar Peg to US Dollar Dates, mechanism and limitations →
United States dollar → Bermudian dollar SP-V32-006	adopted_monetary_basis 31 July 1972 introduction; ending unreviewed	Bermuda fixed its dollar at USD parity on 31 July 1972 under amended authority to define its external value beyond sterling. Bermuda Monetary Authority — Bermuda Monetary Authority: Celebrating 50 Years — 20 February 2019 release Dates, mechanism and limitations →
Euro — converging national replacements → CFA franc (BCEAO) SP-V32-007	adopted_monetary_basis 1 January 1999 · euro anchor introduced	XOF acquired an explicit euro anchor from 1 January 1999 under the continuing monetary cooperation arrangements. French Treasury — French Treasury — La Zone franc de 1939 à aujourd’hui Dates, mechanism and limitations →
Euro — converging national replacements → CFA franc (BEAC) SP-V32-008	adopted_monetary_basis 1 January 1999 · euro anchor introduced	XAF acquired an explicit euro anchor from 1 January 1999 under the continuing monetary cooperation arrangements. French Treasury — French Treasury — La Zone franc de 1939 à aujourd’hui Dates, mechanism and limitations →
Euro — converging national replacements → Comorian franc SP-V32-009	adopted_monetary_basis 1 January 1999 · euro anchor introduced	KMF acquired an explicit euro anchor from 1 January 1999 under the continuing monetary cooperation arrangements. French Treasury — French Treasury — La Zone franc de 1939 à aujourd’hui Dates, mechanism and limitations →
Mughal rupee–dam accounting → Persian toman–dinar accounting — Ilkhanid and later traditions SP-V35-001	adopted_monetary_basis 1740 · qualified unit adoption event	Nader Shah’s implemented 1740 reform deliberately aligned Iranian rupee/naderi reckoning with Indian rupees and set one silver toman equal to 20 silver rupees. Record a qualified unit-adoption event, preserving Iranian ancestry; no continuing market peg is inferred. Rudi Matthee, Willem Floor and Patrick Clawson — The Monetary History of Iran: From the Safavids to the Qajars (2013) Dates, mechanism and limitations →

Other context

From → to	Role and date	Evidence and scope
Pound sterling → British Honduras / Belize dollar R0404	replacement 1894	Sterlingcoin circulation does not establish sterling as the accountunit immediately replaced in1894. Primary1894ordinance instead makes USDgold the standardforcontracts. US Treasury, Office of Director of Mint — Monetary Systems of the Principal Countries of the World,1913 · Central Bank of Belize — History of Belize Currency
United States dollar → Panamanian balboa R0413	standard_reference 1904	Law84of28June1904 establishesbalboa; USDgoldlegal equivalence issharedstandard/legal tender, not evidenceofUSDaccountunit succession. Panama National Convention — Ley84,28June1904, sobre moneda
United States dollar → Nicaraguan córdoba — 1912 unit, including 1988 scale R0416	standard_reference 1912–1913	USDparity doesnotestablish córdobaancestry; primary1913law converts localpeso contracts,statutes,feesandfines to córdobas. Nicaraguan legislature — Ley de reducción proporcional del peso a córdoba en contratos, negocios u obligaciones, 13 March 1913
United States dollar → Philippine peso, twentieth-century reform lineage R0414	founding_adoption 1903	The 1903 Philippine reform defined a gold peso and made US gold dollars tender at two pesos per dollar. The date is enactment; commencement depended on the stipulated coin supply. Spanish and Mexican predecessors are additional inputs, not erased by the new standard. United States Congress — Act of 2 March 1903, chapter 980, 32 Stat. 952
Cambodian riel before abolition → Cambodian riel R-V23-015	restoration 1980	The national currency name was restored after abolition; an account-balance succession between the two riels has not been established. Asian Development Bank; chapter by Huot Pum and Khan Vanak — Dealing with Multiple Currencies in Transitional Economies, chapter3: Cambodia: Coping with Dollarization · Michael Vickery — Kicking the Vietnam Syndrome in Cambodia · United States General Accounting Office — B-197708,8April1980: Disposition of Valueless Foreign Currencies · Sheridan T. Prasso — The Riel Value of Money, AsiaPacific Issues49 (East-West Center,2001)
German mark — 1871–1948 continuity → Estonian interwar currency — mark and kroon R0267	standard_reference 1918	The Estonian mark founding standard referenced the Ostmark; this standard reference is retained as context and excluded from ancestry traversal. Eesti Pank — The first20years of Estonia’s independent economy in1920–1940 (2025) · Eesti Pank Museum — History of Estonian money
French franc — 1795 to euro conversion → Swiss franc R0239	standard_reference 1850	The federal Swiss franc adopts the French silver-franc standard. Standard relationship, not French currency replacement in Switzerland. Swissmint — Swissmint — Questions fréquentes
French franc — 1795 to euro conversion → Belgian franc R0240	standard_reference 1832-06-05	Belgium legislates the French decimal silver-franc standard. Law date; does not assert a blanket 1:1 exchange of every preceding local unit. US National Monetary Commission — US National Monetary Commission — The National Bank of Belgium (1910)
Spanish real / peso de a ocho → Greek phoenix R0306	standard_reference 1828	The phoenix was valued at one sixth of the Spanish dollar. A valuation standard, not evidence that all dollars were compulsorily converted into phoenixes. Alpha Bank Numismatic Collection — Silver phoenix of Kapodistrias
Spanish real / peso de a ocho → Hong Kong dollar R0375	standard_reference 1863–1866	Hong Kong’s local silver-dollar issue developed from circulating Spanish and Mexican silver dollars. One traced standard input; the 1935 sterling link is not its origin. Hong Kong Monetary Authority — Monetary Systems in Hong Kong’s History
Pound sterling → British Caribbean / East Caribbean dollar R0401	regional_branch 1825–1850	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. H. A. Shannon — The Modern Colonial Sterling Exchange Standard, IMF Staff Papers2(2)(April1952),318–362
Frankish denier–livre reckoning → Pound sterling CTX-V29-014	non_ancestry_context 950–1020	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. Rory Naismith — Medieval European Coinage, volume 8: Britain and Ireland c.400–1066 (Cambridge, 2017)
Frankish denier–livre reckoning → Portuguese dinheiro–soldo–libra accounting CTX-V31-015	non_ancestry_context 1248–1279	AfonsoIII adopted French libra reckoning above existing soldo/dinheiro accounts; the Frankish node represents tradition, not an identified immediate parent. Damião Peres — Analogias e discordâncias das numárias medievais de Leão-Castela e Portugal, Nvmisma78–83(1966),23–34 · Pedro Puntoni — Da libra ao real: sobre a formação do sistema monetário português (1185–1580), Revista de História178 (2019), DOI10.11606/issn.2316-9141.rh.2019.141351
Barcelona diner–sou–lliura accounting → Spanish peseta CTX-V31-016	non_ancestry_context 1878	The 1878 surviving rent is stated both in libra and peseta terms; retain as contractual equivalence unless further evidence establishes actual general account replacement. Tribunal Supremo; transcription hosted by Societat Catalana d’Estudis Jurídics, Institut d’Estudis Catalans — Sentència23-11-1912, Parets and others versus Carreras and Hospital de Santa Cruz

New Brunswick pound → New Brunswick dollar

Public-account conversion at four dollars per pound, effective 1 November 1860. Parallel pound columns permitted.

Evidence and scope →

Pound Scots: a sterling branch

The Scottish pound is now placed using dated account evidence from 1560, 1604 and 1740. Those observations do not define its complete lifespan.

The direct sterling connection is a qualified inference from an initially equivalent account pound followed by regional differentiation. Its exact medieval origin remains open. The 1707 coinage union did not abolish all Scots accounting.

Read the Pound Scots history → · Inspect the claims and sources →

Sterling → Pound Scots · Qualified

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.

National Records of Scotland · Scottish National Dictionary · David Fox, The Anglo-Scots monetary union of 1707 (2019)

Download the complete revision 42 research package. Previous research and its archived versions are preserved.

Dutch guilder (euro predecessor) → Belgian franc

Documented

The Belgian monetary law of 5 June 1832 replaced Netherlands-florin reckoning in Belgian public accounts and inherited obligations. Articles 25–26 prescribed 47¼ Netherlands cents per Belgian franc for earlier florin contracts, orders and mandates, and required francs and centimes in public and administrative acts from 1 January 1833. This was a territorial account substitution, not the extinction of the Dutch guilder elsewhere or an immediate recall of all older coins.

C2108

Kingdom of Belgium — Loi monétaire du 5 juin 1832, no. 442 (Bulletin officiel no. XLIV), reproduced in Pasinomie, 3e série, tome II (1832)

Frankish denier–livre reckoning → Genoese lira — commercial and fuori-banco account

Qualified inference

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.

C2109

Giuseppe Felloni — Alle origini della moneta genovese [The origins of Genoese money] (1997)

Genoese lira — commercial and fuori-banco account → Genoese lira di banco

Qualified inference

Genoese banco ledgers opened in 1675 using the commercial lira’s legal valuation. On 1 July 1741 the outside-bank legal tariff changed while banco retained the older valuations. This supports an institutional branch from the commercial account tradition. The direction is a historical inference from the older commercial unit; shared initial valuation was not a permanent peg, and the interval does not date a single founding act.

C2110

Giuseppe Felloni — Giuseppe Felloni, Il debito consolidato della repubblica di Genova nel secolo XVIII e la sua liquidazione (1969; reprint1998), Appendix

Genoese lira — commercial and fuori-banco account → Genoese lira di permesso

Documented

The Genoese permesso account of 1751 was derived from outside-bank commercial money at 115 market-valued lire to 100 lire di permesso, using valuations published on 28 April. It served specified fiscal and debt-service purposes. The basis was the market or abusiva valuation of commercial money, not the separate statutory tariff of 1741 or the banco lira.

C2111

Giuseppe Felloni — Giuseppe Felloni, Il debito consolidato della repubblica di Genova nel secolo XVIII e la sua liquidazione (1969; reprint1998), Appendix

Castilian maravedí / real de vellón accounting → Spanish real / peso de a ocho

Qualified inference

The Spanish silver real and peso account tradition is treated as a qualified branch within Castilian maravedí reckoning. The 1497 reform rated the real at 34 maravedís while maravedí accounts continued; scholarship describes real accounting within that common sixteenth-century system and subsequent divergence between silver and vellón values from 1603. This is an inference of local account differentiation from the combined evidence, not a claim that a coin tariff alone creates ancestry or that the real replaced and abolished the maravedí in 1497. The interval is a development window, not a known founding reform.

C2112

José I. García de Paso — La política monetaria castellana de los siglos XVI y XVII (2001)
Bernardo Hernández — Monedas y medidas (1 de 2), appendix to Don Quijote de la Mancha (undated)