http://www.w3.org/ns/prov#value | - (2) In this section, ???expert??? includes engineer, valuer, accountant and any other person whose profession gives authority to a statement made by him or her, and for the purposes of this section a statement shall be deemed to be included in a prospectus if it is contained therein or in any report or memorandum appearing on the face thereof or by reference incorporated therein or issued therewit
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