=+2. The relevant Dutch Guilder exchange rates are as follows: (a) 1 January 1990 3.0 DFL to

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=+2. The relevant Dutch Guilder exchange rates are as follows:

(a) 1 January 1990 3.0 DFL to €1

(b) 31 December 1990 4.0 DFL to €1

(c) Average for year 3.5 DFL to €1

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