Court of Accounts: The Government's Obligation to Enter into Bilateral Financial Agreements with Business Partners The Court of Accounts announced: According to Section "N" in Note (1) of the Budget Law from 1404, the government is obligated to monitor and implement the conclusion of bilateral financial agreements with trading partners and to eliminate the intermediary currency in preference to the countries with the largest share in the country's foreign trade, in order to help stabilize the exchange rate.