<?lsmb FOREACH column IN columns;
    IF heading.$column.text.defined;
        heading.$column.text;
    ELSE;
        heading.$column;
    END ?>,<?lsmb END; escape(text('Currency')) ?>
<?lsmb FOREACH currency IN currencies;
    FOREACH row IN currency.rows;
        FOREACH column IN columns;
            IF row.$column.text.defined;
                row.$column.text;
            ELSE;
                row.$column;
            END ?>,<?lsmb
        END; currency.curr ?>
<?lsmb END;
    IF currency.totals;
        FOREACH column IN columns;
            currency.totals.$column ?>,<?lsmb
        END ?>,<?lsmb currency.curr;
    END;
END ?>