Je was op zoek naar: skyldforhold (Deens - Engels)

europæisk konvention om skyldforhold i fremmed valuta
european convention on foreign money liabilities

derimod indebærer transaktionsprincippet afholdelse af udgifter og inkassering af indtægter uden hensyn til, hvornår ind- og udbetalingerne finder sted, men i overensstemmelse med tidspunktet for skyldforholdets eller fordringens opståen.
the year of origin ap proach, on the other hand, holds that expenditure and revenue may be booked to a given year's budget regardless of the date of the operation, the attribution being determined solely by the time of origin of the obligation or right involved.