What would happen to a company on 1 January 2002 that had not converted to the euro?
Managers of companies based in the Eurozone who have not prepared their company to operate in the euro by the 31 December 2001 expose the company and themselves to the trading and audit risks detailed in Euro-paper no. 39: http://europa.eu.int/comm/economy_finance/publications/euro_papers/europapers39_en.