| http://www.w3.org/ns/prov#value | - If the banking entity or any affiliate is an insured depository institution, bank holding company, or savings and loan holding company and calculates risk-based capital ratios under the market risk capital rule, a trading account includes accounts used to buy or sell one or more financial 4 A ???banking entity??? does not include a covered fund that is not itself a bank, a savings and loan holding
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