text: A number of territories are not included in ISO 4217 , because their currencies are : ( a ) not per se an independent currency but a variant of another currency , ( b ) a legal tender only issued as commemorative banknotes or coinage , or ( c ) a currency of an unrecognized or partially recognized state .
simplified: A number of territories are not included in ISO 4217 , because their currencies are : ( a ) not per se an independent currency but a variant of another currency , ( b ) a legal tender only issued as commemorative banknotes and\/or coinage , or ( c ) a currency of an unrecognized or partially recognized state .