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base currency

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base currency

4512(1) (in COLL31) 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; or
3. (c) in the contractual scheme deed of an ACS as the base currency of the ACS.44
(2) (in38 91 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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