, in
order to facilitate consistency in the national
implementation of this requirement across the
euro area, it was … NON-EURO CURRENCY 11
5 INDEXED SECURITIES
AND PRICE REVALUATIONS 13
6 EXCHANGE RATE ADJUSTMENT
IN THE CASE OF SHARES … securities and apply to
it the changes in price (and the average
exchange rate of the period, in the case of
non-euro …