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+equity assets
+<<<
+2009/01/01 sample
+ Assets:Super:ARF $1000.00
+ Assets:Super:CSS $1000.00
+ Assets:Super:CSS:Contributions $1000.00
+ Income:Opening Balances
+
+2009/02/01 sample
+ Assets:Super:ARF $1000.00
+ Assets:Super:CSS $1000.00
+ Assets:Super:CSS:Contributions $1000.00
+ Income:Opening Balances
+
+2009/03/01 sample
+ Assets:Super:ARF $1000.00
+ Assets:Super:CSS $1000.00
+ Assets:Super:CSS:Contributions $1000.00
+ Income:Opening Balances
+>>>1
+2009/03/01 Opening Balances
+ Assets:Super:ARF $3000.00
+ Assets:Super:CSS $3000.00
+ Assets:Super:CSS:Contributions $3000.00
+ Equity:Opening Balances $-9000.00
+>>>2
+=== 0