<p>BROBBEY J.: The plaintiff obtained a judgment in England on 5 July 1990 for the amount of £31,027.86 inclusive of interest up to the date of payment plus costs of £238. He could not enforce it against the defendants in England.</p><p>The defendants are resident in Ghana. The plaintiff therefore registered the judgment in this court under the Courts Act, 1971 (Act 372). He proceeded into execution and realised ¢11,477,065.50. In attempting to levy further execution the plaintiff was met with the issue of accounts raised by the defendants’ counsel.</p><p>The basic question for determination in this motion is precisely how much was the equivalent of the amount owed when converted into cedis. To resolve this issue a determination has to be made on the correct rate of exchange to be used in converting into cedis the value of the judgment as obtained in pounds sterling.</p><p>Act 372, under which the judgment was registered provides in section 77(5) as follows:</p><p><em>“(5) Where the sum payable under a judgment which i…</em></p>