| http://www.w3.org/ns/prov#value | - Separately, restricted funds includes an FFI that is regulated as an investment fund under the law of its country of organization and for which each distributor of the investment fund???s interests is a participating FFI, a registered deemed-compliant FFI, a non-registering local bank, or a restricted distributor (as defined in Treasury Regulations section 1.1471-5(f)(4)).
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