| http://www.w3.org/ns/prov#value | - An etching process, such as dry etching of the exposed insulating layer 110 a and the buried insulating layer 102 thereunder is then performed using the patterned photoresist layer 112 a as an etching mask and stop on the underlying substrate 100, e.g., thus forming a second opening 114 exposing the underlying substrate 100 therein.
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