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+D 1000.00 EUR
+P 2011-01-01 GBP 1.2 EUR
+
+2011-01-01 * Opening balance
+ Assets:Bank 10.00 GBP
+ Equity:Opening balance
+
+2012-01-02 * Test
+ Assets:Bank 5.00 GBP
+ Income:Whatever
+
+2012-01-03 * Test
+ Assets:Bank
+ Income:Whatever -5.00 EUR @ 0.8733 GBP