| http://www.w3.org/ns/prov#value | - When used in the rules, regulations, or forms of the Commission referred to in this part, the term Commission shall be deemed to refer to the OCC, the term registrant shall be deemed to refer to an issuer defined in this part, and the term registration statement or prospectus shall be deemed to refer to an offering circular filed under this part, unless the context otherwise requires.
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