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38.—(1) The aggregate amount, in sterling, of all assets denominated in a currency other than sterling, together with the aggregate amount, in sterling, of all liabilities so denominated, shall be disclosed.
(2) For the purposes of this paragraph, an appropriate rate of exchange prevailing at the date of the balance sheet shall be used. Sundry assets, sundry liabilities, prepayments and accrued income and accruals and deferred income
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