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base currency

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base currency

4512(1) (in COLL and CIS) the currency specified:
1. (a) in the instrument of incorporation of an ICVC as the currency in which its accounts are to be prepared; or
2. (b) in the trust deed of an AUT as the base currency of the AUT.
(2) (in ELM ) (in relation to an ELMI) the currency in which that ELMI's books of account are drawn up.

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