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 XPprevYear()
 Return same date in previous Year
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   Function:   XPprevYear()

   Syntax:     XPprevYear([dVar]) --> dBoM

   Arguments:  dVar is a date, defaults to date() (ie. today).

   Returns:    the same date in previous Year, rounded when there
               is no exact previous day (eg. 29Th of february).

   Usage:      XPprevYear(XPstod('1990229')) --> XPstod('19910228')
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