| http://www.w3.org/ns/prov#value | - issuance of certain types of securities, this exclusion generally requires that at least 55% of an entity??s assets must be comprised of mortgages and other liens on and interests in real estate, also known as ??qualifying assets,?? and at least 80% of the entity??s assets must be comprised of qualifying assets and a broader category of assets that we refer to as ??real estate related assets?? und
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