We would like to use a criterion that makes sense in the domain of finance, not in the domain of Java's objects. But we don't currently have anything like a currency, and this doesn't seem to be sufficient reason to introduce one.
Working outside in, we'd probably have one. After all, the multi-currency report shown in Chapter 1 includes ISO 4217 currency codes.
Many kinds of values will want to have both an amount and unit, and currency code is the logical expression of unit in this domain.
The thought occurs to me: are we floundering about because we don't actually know what we are doing (or are pretending that we don't know what we are doing?)
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