C-238/81

JUDGMENT OF 5. 5. 1983 — CASE 238/81

1. Irrespective of the characteristics national legislation is less favourable peculiar to the various national laws, to the worker than the application of social security benefits must be Article 46 of Regulation N o 1408/71, considered to be of the same kind the provisions of that article must be when their purpose and basis of calcu- applied. On the latter supposition, lation are the same. In that respect, paragraph (3) of Article 46 is benefits acquired under the legislation applicable to the exclusion of rules of two Member States, which seeks to against overlapping laid down by ensure that an aged person deprived national legislation. of the income of his or her deceased spouse has sufficient means of 3. Where benefits of the same kind are subsistence, and the respective granted or awarded in different amounts of which are determined on Member States on the basis of the basis of the insurance and social analogous national rules, without any security contributions of that spouse, reference to the provisions of Regu- must be considered to be benefits of lation No 1408/71, there are no the same kind by reason of their grounds for applying the method of identical purpose and basis of calcu- currency conversion set out in Article lation. 107 of Regulation No 574/72. 2. When a worker receives a pension pursuant to national legislation alone, 4. No provision of Community law the provisions of Regulation No requires the periodical recalculation, 1408/71 do not prevent that legis- by reason of a variation in the rates of lation from being applied to him in its conversion of currencies, of a social entirety, including the national rules security benefit whose amount has against overlapping benefits. If, been established in another Member however, the application of that State.

RAAD VAN ARBEID v VAN DER DUNT-CRAIG

Regulation (EEC) N o 5 7 4 / 7 2 of the Council of 21 M a r c h 1972 fixing the procedure for implementing Regulation (EEC) N o 1 4 0 8 / 7 1 , as amended by Regulation (EEC) N o 2 6 3 9 / 7 4 of the Council of 15 O c t o b e r 1974 (Official J o u r n a l , English Special Edition 1972 (I), p. 159),

T H E C O U R T (Third C h a m b e r )

composed of: U. Everling, President of C h a m b e r , Lord Mackenzie Stuart and Y. Galmot, Judges,

Advocate General: Sir G o r d o n Slynn Registrar: J. A. P o m p e , D e p u t y Registrar

gives the following

Following the death of Mr Van der Orphans Law, seeks to avoid or to limit Bunt, on 17 September 1974, the amount cases of the overlapping of a benefit of the retirement pension was increased. granted under the Widows and Orphans From 23 September 1974 Mrs Van der Law with a benefit granted under the Bunt received a pension of £10 per week social legislation of another country. which continued to be paid on the basis of her husband's insurance and contri- The Raad van Arbeid considered that, to butions. the extent to which the retirement pension is granted to Mrs Van der Bunt- On 4 October 1974 she applied for a Craig as a result of the insurance and widow's pension in the Netherlands social security contributions of her under the Nederlandse Algemene husband, that benefit is a survivor's Weduwen- en Wezenwet [General Law benefit within the meaning of Article 1 of the Netherlands of 9 April 1959 on of the aforementioned Royal Decree widows and orphans], hereinafter which provides: referred to as "the Widows and Orphans

September 1974 to 1 January 1979. The the basis for entitlement to widow's aforementioned provisions envisage, on pension under the legislation of the the one hand, that the Netherlands other State or States bears to the widow's pension accrues from the first length of the period between the day of the month in the course of which date on which the deceased reached the widow fulfils the conditions required 15 years of age and the date on for the acquisition of the right to that which he died. pension and, on the other hand, that the

Widows and Orphans Law could only be paid to her from 1 March 1975. In application of those provisions, the Raad van Arbeid, by its decision of 29 The main action concerns the application December 1975, reduced the Nether- by the Raad van Arbeid of the provisions lands widow's pension, which had been of the Royal Decree of 20 March 1968 granted at the full legal rate from 1 . (Staatsblad, No 174), which, on the basis September 1974, by 52.09% with effect of Article 30 (a) of the Widows and from 23 September 1974 at which date

"(1) The conversion into Netherlands Thus, in Mrs Van der Bunt-Craig's currency of the survivor's benefit opinion, the retirement pension may be due under the social legislation of distinguished from the widow's pension another State, which is necessary under the Widows and Orphans Law for the application of Article 1, inasmuch as the legal character of the shall, in the case of benefits of a latter is determined exclusively with State which is a member of the reference to the status by virtue of which International Monetary Fund, be it is awarded. effected at the rate accepted by that Fund as applicable on the date on which the amount to be paid is 2. The plaintiff should receive the legal determined. If the rate accepted by amount of the widow's pension as the International Monetary Fund determined by the Netherlands rules. (that is to say, the parity rate) does not enable a satisfactory conversion The plaintiff states that the amount of to be effected or if there is no such the United Kingdom pension is rate, the rate quoted on the significantly lower than that of the Amsterdam stock exchange, or, if reduction applied to the Netherlands there is no such rate, a rate to be pension, to such an extent that she given by the Nederlandse Bank, receives a pension of a sum lower than shall be used as the conversion the statutory minimum. rate."

The last two rates mentioned in that 3. The plaintiff observes that for the provision correspond to the conversion purposes of the conversion of the rates determined by Regulation (EEC) retirement pension into Netherlands No 574/72 of the Council of 21 March currency, the Raad van Arbeid used the 1972. conversion rate laid down by Community regulations. That rate is On 22 January 1976 Mrs Van der Bunt- notional inasmuch as it takes no account Craig brought proceedings against that of the real value of the pound but of its decision before the Raad van Beroep value in relation to the European unit of [Social Security Court], The Hague. account. According to the plaintiff, the Raad van Arbeid also decided not to In her claim she asked the Raad van take into account differences in the Beroep to change the disputed decision exchange rates occurring after 23 in the following manner: September 1974.

By a judgment dated 26 April 1977 the Under which Act of Parliament or order Raad van Beroep quashed the contested was Mrs Van der Bunt's retirement decision of the Raad van Arbeid in so far pension awarded as from 4 February as it held that the full amount of the 1974 and as from 23 September 1974? retirement pension was paid to the plaintiff by reason of her status as a Is the amount of the retirement pension survivor within the meaning of Article 1 awarded to Mrs Van der Bunt as from (1) of the Royal Decree of 20 March 23 September 1974 dependent on the 1968. number of contributions paid by her

However, in the view of the Raad van Security stated that: Beroep, that is not the case if the amount of the retirement pension converted into Both the retirement pension paid to Mrs Netherlands currency is later reduced as Van der Bunt from 4 February 1974 and a result of a fall in the value of the the widow's pension paid to her from the pound sterling, the amount of the sup- death of her husband on 17 September plementary payment granted in the 1974 were paid under the National Netherlands none the less remaining the Insurance Act 1965 as amended by Regu- same. lation 7 (1) of the National Insurance (Widow's Benefit and Retirement The Raad van Beroep makes it clear that Pensions) Regulations 1972; the Raad van Arbeid was correct in applying the conversion rate on 23 All the United Kingdom benefit paid to September 1974, which implies that later Mrs Van der Bunt from 4 February 1974 variations in the rate can have no effect is regarded as retirement pension to on the amount of the compensating which she is entitled in her own right, benefit even if, in view of the fall in the despite the fact that it is based entirely value of the pound, that is to the on her late husband's contributions.

Centrale Raad van Beroep. Centrale Raad van Beroep, by order of 11 August 1981, decided to refer the For the purposes of the investigation of following questions to the Court of the case, the Centrale Raad van Beroep Justice for a preliminary ruling: in January 1980 decided to put the following three questions to the " 1 . If a pension which is received solely Department of Health and Social by virtue of national legislation also Security in London: overlaps with a benefit of a different

kind of another Member State contained in Article 46 of Regu- should the application of a national lation No 1408/71?" provision against overlapping benefits be restricted in such a way It appears from the Supplementary that where the application of the Order submitted to the Court that the national legislation is less favourable Centrale Raad van Beroep is of the view than that of the rules contained in that the retirement pension and the Article 46 of Regulation No 1408/71 Netherlands widow's pension are that article must be applied? payments of the same kind inasmuch as

3. Do the objectives underlying Articles The fact that it was increased from £6 to 48 to 51 of the Treaty establishing £10 after the husband's death is the European Economic Community sufficient to demonstrate that the require that current benefits pension changed its nature, or at least its (calculated solely on the basis of legal basis. national law or under the rules contained in Article 46 of Regulation The Centrale Raad van Beroep specifies No 1408/71) whose amount is that the first question submitted for a dependent at the time they are preliminary ruling is put in case it is awarded inter alia on the amount of necessary to regard the benefits in one or more benefits due under the question as being of a different nature. legislation of one or more Member States should be calculated perio- Moreover the Centrale Raad van Beroep dically in accordance or by analogy has considered which conversion rate with the provisions contained in should be applied in the calculation of Article 107 of Regulation No 574/72 the supplementary benefit envisaged by in view of changes in the exchange Article 1 (3) of the Royal Decree of 20

JUDGMENT OF 5. 5. 1983 — CASE 238/81

The same does not apply to the rate payable under the provisions of Article fixed, pursuant to Regulation (EEC) No 46 of Regulation No 1408/71. 2639/74 of the Council (Official Journal L 283, p. 1), by the new Article 107 The reference for a preliminary ruling which entered into force on 1 January was lodged at the Court Registry on 1975. 27 August 1981.

RAAD VAN ARBEID v VAN DER BUNT-CRAIG

institutions of two or more Member States in accordance with the provisions "The person concerned shall be entitled of Article 46 of that regulation. to the total sum of the benefits calculated Consequently those payments cannot be in accordance with the provisions of reduced on the basis of rules against paragraphs (1) and (2), within the limit overlapping benefits. According to the of the highest theoretical amount of Raad van Arbeid, the expression benefits calculated according to "benefits of the same kind" must be paragraph (2) (a). interpreted in the light of the provisions of paragraph 11 of Part I of Annex V to Where the amount referred to in the Regulation No 1408/71 (codified preceding subparagraph is exceeded, any version, Official Journal C 138 of 9 June institution applying paragraph (1) shall 1980, p. 63), which provides that "For adjust its benefit by an amount the purpose of applying Article 12 (2) of corresponding to the proportion which the regulation to the legislation of the the amount of the benefit concerned United Kingdom, invalidity, old age and bears to the total of the benefits widow's pensions shall be regarded as determined in accordance with the benefits of the same kind". provision of paragraph (1)." In the opinion of the Raad van Arbeid, On the basis of those provisions, the the view may be taken that Mrs Van der Raad van Arbeid believes that, to the Bunt-Craig's husband was subject both extent to which the total of United to Netherlands and to United Kingdom Kingdom and Netherlands benefits

several countries". The Raad van Arbeid against overlapping benefits arc not leans towards the view that the mentioned. The Community provisions provisions of Article 46 are applicable to relating to the overlapping of benefits of the Netherlands widow's pension and to a different kind which are clearly the the United Kingdom retirement pension. subject of the first preliminary question,

are contained in Article 7 (1) of Regu- exclusively under national legislation, lation No 574/72, and in particular in including the national provisions against subparagraphs (b) and (c) thereof. overlapping benefits, must be compared with the amount of benefit resulting In the light of the foregoing, the from the application of the provisions of Government of the Netherlands suggests Article 46 (2) of Regulation N o 1408/71. the following reply to the first question put by the Centrale Raad van Beroep: The judgment of 16 May 1979 (Case Article 46 of Regulation N o 1408/71 236/78 Fonds National de Retraite des does not apply in the case of the over- Ouvriers Mineurs v Giovanni Mura lapping of a widow's pension with a [1979] ECR 1819) shows in particular benefit of a different kind paid under the that in cases in which the provisions of legislation of another Member State, that Article 46 are more favourable to the situation falling within the application worker than the provisions of national of national rules against overlapping legislation alone, the provisions of that benefits. article must be applied. According to the Commission, the reply The Commission considers that the to the first question presupposes a prior position adopted by the Centrale Raad consideration of the nature of the van Beroep is in accordance with the

the same kind. The Court has decided in alone, the conversion of currency must favour of a wide interpretation of that be carried out in accordance with the concept in the judgment of 19 June 1979 provisions of national law. According to (Case 180/78, Brouwer-Kaune v Bestuur the Raad van Arbeid, the Netherlands van de Bedrijfsvereniging voor het provisions have not yet been adapted to Kledingbedrijf'[197'9] ECR 2111 and the the drastic changes which have occurred Opinion of Mr Advocate General in the international monetary system. Capotorti, pp. 2127 to 2129) and the The Raad van Arbeid is of the view that judgment of 15 October 1980 (Case to the extent to which there are lacunae 4/80 Remo D'Amico v Office National in national legislation, it is for the des Pensions pour Travailleurs Salariés national courts to determine the law by [1980] ECR 2951). interpreting the principles of Netherlands law and Community law.

No 1408/71. The Commission emphasizes that if the benefits in dispute are of the same kind However, the Netherlands Government the amount of the benefit awarded considers that the application of national

rules against overlapping benefits is in rates of conversion of currencies, distinct from the application of any other require a new aggregation and a new rule, including Article 12 (2) of Regu- apportionment of benefits which have lation No 1408/71. Thus in the opinion already been awarded under Article 46 of the Netherlands Government Article (1) and (2) of Regulation No 1408/71. 107 of Regulation No 574/72 need not be taken into account. The Raad van Arbeid makes reference to According to the Commission, a negative the report issued by the Commission of reply to the second question would lead the European Communities in 1977, on to the application of rules against over- the effect of variations in exchange rates lapping benefits which differ between on the calculation and payment of social one case and another, according to benefits to migrant workers. That report whether or not reference is made to was drawn up with the assistance of Article 12 (2) of Regulation No 1408/71. representatives of the governments sitting on the Audit Board attached to the Administrative Commission of the Such a dual system would be contrary to European Communities on Social the interests of the worker himself and Security for Migrant Workers and in would diminish legal certainty. collaboration with the Directorate General for Economic and Financial According to the Commission, it is both Affairs of the European Communities. expedient and in accordance with the That report shows that, in general, fluc- aims of Articles 48 to 51 of the Treaty to tuations in exchange rates have beneficial use the method of conversion of effects for the majority of persons currencies mentioned in Article 107 (1) concerned. Even in the case of sub- of Regulation No 574/72 in the stantial monetary variations, the positive application of any rule against over- or negative effects are only partially lapping benefits. reflected in changes in the material circumstances of retired people. The aforementioned report demonstrates In view of the lacunae in the Community furthermore that monetary fluctuations rules, an application by analogy with that are amply compensated for by pension provision is called for. changes. The Court has accepted the principle of application by analogy in the case of According to the Raad van Arbeid, the an obvious lacuna arising from an practical impossibility of examining unintentional omission by the draftsmen periodically the extent to which a of the enactment. However, the difference has arisen between the rate on individual case must not fall outside the the basis of which the pension has been express scope of the provision which is to awarded and the rate in accordance with be extended by analogy. which payments have subsequently been made have led the Council, in Regu- lation No 1408/71, not to renew the Third question provisions of Regulation No 4 which provided for a review of benefits in case of variations in exchange rates giving rise According to the Raad van Arbeid to a review of benefits: the necessity for neither Article 51 of the Treaty nor its Member States to exchange the infor- implementing regulations contain pro- mation essential for new calculations and visions which, in the event of fluctuations the difficulty of having such information

available in due time would have the In the Commission's opinion if Article 51 effect of imposing such a burden on does not apply to the case of variations national administrations that the in the rate of conversion of currency, it application of the rules would suffer. is necessary, given the existence of such a lacuna, to apply paragraph (1) of that provision by analogy. The Netherlands Government states that the object of Article 107 of Regulation No 57'4/72 is to establish rules governing The Commission believes that that the conversion into one national solution is justified by reason of the currency of amounts expressed in similarity of the assumptions made by another national currency during calcu- that provision and in the preliminary lation of the award or of the question. In the Commission's opinion reimbursement of benefits in cash and in any other solution would raise con- kind in the cases described in the various siderable practical problems. provisions listed in the regulation. In order to accord as far as possible with monetary reality, in the calculation of According to the Commission, it follows benefits whose amount depends also on from the Community provisions, whose benefits expressed in another currency, import was clarified by Decision No 99 the regulation provides quarterly of the Administrative Commission on conversion rates which the awarding Social Security for Migrant Workers of institutions must use. However, in 13 March 1975 (cited above), that it is adopting those provisions, the Com- not necessary to recalculate current munity legislature never had any benefits periodically inasmuch as they intention of making provision for a may be affected by variations in the rate periodic recalculation of benefits. Article of exchange during the period of 51 (2) of Regulation No 1408/71 sets payment. The same applies at the time out the cases in which a recalculation of such benefits are first allocated or in the a benefit must take place. When such a case of their recalculation following an recalculation is carried out, the rate of alteration in their method of determi- conversion applicable at the time of the nation or in the rules for their calcu- recalculation must be applied, in lation. accordance with Article 107 of Regu- lation No 574/72. In the light of the foregoing, the third question should be answered in the The Netherlands Government suggests negative. that the third question should be answered as follows: Article 107 of Regulation No 574/72 is not applicable in the case of the periodic recalculation of benefits resulting from variations in III — Oral p r o c e d u r e the rates of conversion of currencies. The parties to the main action, the The Commission observes that Article 51 Government of the Netherlands and the of Regulation No 1408/71 is directed Commission made oral observations at only to the possibility of a revalorization the sitting on 10 February 1983. (paragraph (1)) or of a recalculation made necessary by an alteration in the method of determining, or the rules for The Advocate General delivered his calculating, benefits (paragraph (2)). opinion at the sitting on 10 March 1983.

4 On 4 February 1974, Mrs Van der Bunt-Craig, then aged 60, was granted a United Kingdom retirement pension of £6 per week, awarded solely by reason of the national insurance and social security contributions of her husband. As a result of his death in the Netherlands on 17 September 1974, the amount of Mrs Van der Bunt-Craig's retirement pension, which continued to be paid on the basis of Mr Van der Bunt's contributions, was recalculated and, from 23 September 1974, was increased from £6 to £10 per week. On 4 October 1974 Mrs Van der Bunt-Craig asked the Raad van Arbeid to grant her a widow's pension under the Widows and Orphans Law.

JUDGMENT OF 5. 5. 1983 — CASE 238/81

5 Taking the view that the retirement pension awarded to Mrs Van der Bunt- Craig by reason of her husband's insurance and social security contributions was a survivor's pension, the Raad van Arbeid applied the provisions of Article 1 (1) of the Royal Decree of 20 March 1968 which provides:

"In the event of a widow's pension due under the Widows and Orphans Law overlapping over the same period with one or more survivor's benefits due under the social legislation of one or more other States, the widow's pension shall be reduced by such an amount as is commensurate with the proportion which the length of completed periods of insurance or work of the person whose death is the basis for entitlement to widow's pension under the legislation of the other State or States bears to the length of the period between the date on which the deceased reached 15 years of age and the date on which he died."

9 The Raad van Arbeid appealed against that judgment to the Centrale Raad van Beroep which has put to the Court the following questions:

" 1 . If a pension which is received solely by virtue of national legislation also overlaps with a benefit of a different kind of another Member State should the application of a national provision against overlapping benefits be restricted in such a way that where the application of the national legislation is less favourable than that of the rules contained in Article 46 of Regulation No 1408/71 that article must be applied?

2. Must Article 107 of Regulation No 574/72 be construed to mean that the method for converting currencies laid down by that article also applies to the conversion pursuant to a national provision of overlapping benefits which is saved by Article 12 (2) of Regulation No 1408/71 of benefits of another Member State?

3. Do the objectives underlying Articles 48 to 51 of the Treaty establishing the European Economic Community require that current benefits (calculated solely on the basis of national law or under the rules contained in Article 46 of Regulation No 1408/71) whose amount is dependent at the time they are awarded inter alia on the amount of one or more benefits due under the legislation of one or more Member States should be calculated periodically in accordance or by analogy with the provisions contained in Article 107 of Regulation No 574/72 in view of changes in the exchange rates?

If so, when those periodical recalculations are made, should (a) account be taken of the amount of the foreign benefit or benefits applicable on the date of the recalculation notwithstanding the provisions contained in Article 51 of Regulation No 1408/71; (b) a comparison be made on each occasion between the amount of benefit due under national law and the amount calculated in accordance with the rules contained in Article 46 of Régulation No 1408/71?"

1 3 It may then be observed that, irrespective of the characteristics peculiar to the various national laws, social security benefits must be considered as being of the same kind when their purpose and basis of calculation are the same.

1 4 In that respect, benefits acquired under the legislation of two Member States, which seeks to ensure that an aged person deprived of the income of his or her deceased spouse has sufficient means of subsistence, and the respective amounts of which are determined on the basis of the insurance and social

RAAD VAN ARBEID v VAN DER BUNT-CRAIG

security contributions of that spouse, must be considered to be benefits of the same kind by reason of their identical purpose and basis of calculation.

Where a worker receives a pension pursuant to national legislation alone, the provisions of Regulation No 1408/71 do not prevent the national legislation from being applied to him in its entirety, including any national rules against overlapping benefits. If, however, the application of the national legislation proves to be less favourable to the worker than the application of the provisions laid down in Article 46 of Regulation No 1408/71, the provisions of that article must be applied. In the latter circumstances paragraph (3) of Article 46 is applicable to the exclusion of the rules against overlapping contained in national legislation.

JUDGMENT OF 5. 5. 1983 — CASE 238/81

Second question

i7 In the light of the answer given to the first question, the second question must be regarded as relating to the issue of whether, in case of the over- lapping of benefits of the same kind, the method of currency conversion provided for by Article 107 of Regulation N o 574/72 of the Council must be applied for the implementation of the national rules against overlapping benefits.

is Both from the object and from the wording of Regulation (EEC) No 2639/74 of the Council of 15 October 1974 (Official Journal L 283, p. 1) amending Regulation N o 574/72 fixing the procedure for implementing Regulation (EEC) No 1408/71, it appears that Article 107 of that regulation seeks to fix the rate of conversion of sums expressed in one national currency into another only in order to allow the application of the provisions of Regu- lation No 1408/71.

i9 In relation to the applicability of that provision in the event of the over- lapping of benefits of the same kind for the implementation of rules against overlapping, it is clear from the foregoing that Article 107 can be applied only in the event of benefits' having been awarded to the beneficiary on the basis of Article 46 of Regulation No 1408/71, where that solution is more favourable to him than the result of the straightforward application of national rules. On the other hand when entitlements are calculated on the basis of national rules alone, Article 107 of Regulation N o 574/72 cannot be applied and the currency exchange rates remain as determined by national rules.

23 In the second set of circumstances, namely where benefits are awarded under Article 46 of Regulation 1408/71, it is Article 51 of that regulation which fixes the conditions for the revalorization and the recalculation of the benefits. That article provides :

"(1) If, by reason of an increase in the cost of living or changes in the level of wages or salaries or other reasons for adjustment, the benefits of the States concerned are altered by a fixed percentage or amount, such percentage or amount must be applied directly to the benefits determined under Article 46, without the need for a recalculation in accordance with the provisions of that article.

(2) On the other hand if the method of determining or the rules for calcu- lating benefits should be altered, a recalculation shall be carried out in accordance with Article 46."

24 Article 107 of Regulation No 574/72 determines the rate of conversion applicable in accordance with Article 51 (2) of Regulation No 1408/71. However, Article 107 does not imply the obligation periodically to recal- culate current benefits (in particular, pensions) in the event of variations in the rates of conversion of currency. That interpretation is confirmed by Decision No 99 of the Administrative Commission of the Communities on Social Security for Migrant Workers of 13 March 1975 (Official Journal C 150, p. 2) on the interpretation of Article 107(1) of Regulation No 574/72 on the duty to recalculate current benefits.

25 In the light of the foregoing the third question may be answered as follows: No provision of Community law requires the periodical recalculation, by

in answer to the questions put to it by the Centrale Raad van Beroep by order dated 11 August 1981, hereby rules:

1. Benefits acquired under the legislation of two Member States, which seeks to ensure that an aged person deprived of the income of his deceased spouse has sufficient means of subsistence, and the respective amounts of which are determined on the basis of the insurance and social security contributions of that spouse, are benefits of the same kind.

Where a worker receives a pension pursuant to national legislation alone, the provisions of Regulation No 1408/71 do not prevent that national legislation from being applied to him in its entirety, including any national rules against overlapping benefits. If however the application of that national legislation proves to be less favourable to the worker than application of the provisions laid down in Article 46 of Regulation No 1408/71, the provisions of that article must be applied. In the latter circumstances, paragraph (3) of Article 46 is applicable to the exclusion of the rules against overlapping benefits contained in the national legislation.

RAAD VAN ARBEID v VAN DER BUNT-CRAIG

2. Where payments of the same kind are granted or awarded in different Member States on the basis of analogous national rules, without any reference to the provisions of Regulation No 1408/71, there are no grounds for applying the method of currency conversion set out in Article 107 of Regulation No 574/72.

3. No provision of Community law requires the periodical recalculation, by reason of a variation in the rates of conversion of currencies, of a social security benefit whose amount has been established taking into account a benefit acquired in another Member State.