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The Royal Bank of Scotland reports a 6 per cent increase in dealing profits for the fiscal year-ended September 30 to £117 million ($189 million) from £110 million ($172 million) a year ago. Dealing profits comprise foreign exchange and arbitrage trading income, profits and losses on sales of debt securities and mark to market adjustment on debt securities held before charging funding costs and operating expenses of these activities. Earnings were converted into US dollars using the

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