| http://www.w3.org/ns/prov#value | - . . . off-balance sheet arrangement means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the registrant is a party, under which the registrant, whether or not a party to the arrangement, has, or in the future may have . . . [a]ny obligation or liability, including a contingent obligation or liability, to the extent that it is not fully reflected
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