The cost to each business is substantial. At the vast Auchan hypermarket on the outskirts of town, visited daily by more than 2,000 Britons, the outlay for conversion will, by 31 December, have topped £40,000. A "euro conversion manager", Frank Galand, has been recruited to train more than 100 check-out operators and his budget includes buying 20,000 devices known as "convertisseurs" for free distribution to customers. The convertisseurs are little cards which, when tilted, give an instant conversion of francs to euros and vice versa. Given that the mental calculation required is to multiply the franc by three and then divide by 20, they are likely to become indispensible when E-Day dawns on 1 January. Trolleys are being converted to take one euro coins.