It is possible that the provisions in paragraph 38B will
cover an arrangement also covered by the provisions in paragraph
38A.
The arrangement described in
BLM82050 would be just such a situation.
In this situation the reduction in the balance sheet figure is
caused by the existence of the liability. Ignoring the effect of
the transaction under paragraph 38A will have exactly the same
effect as ignoring the liability under paragraph 38B.
