| http://www.w3.org/ns/prov#value | - For example, modifications that are not significant include: (1) extensions of the loan term that are the lesser of five years or one half of the original loan term; (2) adjustments in interest rate that are less than the greater of 25 basis points or 5 percent of the annual yield of the original loan; (3) waiver of customary accounting or financial covenants; or (4) assumption permitted by the or
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