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Sales for overseas operations have been calculated using average exchange rates. The applicable rate for Jackson National3. Insurance sales for Japan are included from 13 February 2001, the date of acquisition of Orico Life Insurance Company Limited . 4. Mandatory Provident Fund product sales in Hong Kong are included at Prudential's 36% interest of the Hong Kong MPF operation. t5. Annual Premium Equivalents (APE), calculated as regular premiums + 10% single premiums, are subject to roundings.Japan GIC - Medium Term Noteh Life is 1.44 (2000 - 1.52). Balance sheet figures have been calculated at closing exchange rates. !Closing Balance of FUM (31/12/01)2. 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