| http://www.w3.org/ns/prov#value | - d exceeds the reasonable value of such property as of said date and that evidence of guaranty or insurance credit is issued in respect thereof, as between the holder and Secretary (for the purpose of computing the claim on the guaranty or insurance and for the purposes of ??36.4823, and all accounting), the indebtedness which is the subject of the guaranty or insurance shall be deemed to have been
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