“fiscal year” has the same meaning as in the Trade and Cooperation Agreement,

“special drawing right” means that unit of account as defined by the International Monetary Fund, and for the purpose of determining the equivalent in sterling on any day one special drawing right is to be treated as such amount in sterling as the International Monetary Fund has fixed as its equivalent for that day or, if no amount has been so fixed for that day, for the last day before that day for which an amount was so fixed, and