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La grande innovation est de définir une unité de compte pour organiser le système : l'ECU (European Currency Unit). L'ECU est un panier de monnaie c'est-à-dire une unité de compte composée de toutes les monnaies qui participent au système avec des pourcentages différents selon l'importance des pays en termes de PIB et de commerce extérieur (Deutsch mark, Franc...). Les parités officielles sont établies entre les devises et l'ECU, cela permettant de voir comment une devise diverge par rapport aux autres devises.

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