Amounts which are expressed in units of account are considered as being in Ecus from 1/1/1979, with the exception of amounts which are to be converted according to representative exchange rates., a composite currency unit based on the value of the currencies of the European Community members participating in the European Monetary System, nouvelle unité de compte européenne calculée chaque jour a partir d'un panier composé des différentes monnaies de la Communauté. l'ancienne unité V.C. est simplement appelée "unité de compte"