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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
1. (b) in the trust deed of an AUT as the base currency of the AUT.

(2) (in ELM , GENPRU and BIPRU 23) (in relation to 23a firm 23) the currency in which that23 firm's 23 books of account are drawn up.

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