§ 27. (a) Except as provided in subdivision (b) of this section,
judgments and accounts must be computed in dollars and cents. In all
judgments or decrees rendered by any court for any debt, damages or
costs, in all executions issued thereupon, and in all accounts arising
from proceedings in courts the amount shall be computed, as near as may
be, in dollars and cents, rejecting lesser fractions; and no judgment,
or other proceeding, shall be considered erroneous for such omissions.

(b) In any case in which the cause of action is based upon an
obligation denominated in a currency other than currency of the United
States, a court shall render or enter a judgment or decree in the
foreign currency of the underlying obligation. Such judgment or decree
shall be converted into currency of the United States at the rate of
exchange prevailing on the date of entry of the judgment or decree.