| http://www.w3.org/ns/prov#value | - the specified reserve adjustment for a loan (other than an income bond, an income debenture, a small business bond or small business development bond) for the year or a preceding taxation year;Marginal note:Reserve for guarantees, etc.(l.1) a reserve in respect of credit risks under guarantees, indemnities, letters of credit or other credit facilities, bankers??? acceptances, interest rate or cur
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