| http://www.w3.org/ns/prov#value | - The arm's length standard enumerated in section 23B(a)(1)(A) requires that transactions (including the provision of services) be on terms and under circumstances, including credit standards, that are substantially the same, or at least as favorable to the bank or savings association or its subsidiary, as those prevailing at the time for comparable transactions with or involving other nonaffiliated
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