<http://webisa.webdatacommons.org/414595289>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<btplc.com> .
<http://webisa.webdatacommons.org/prov/109041563>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/414595289> .
<http://webisa.webdatacommons.org/414595289>	<http://www.w3.org/ns/prov#value>	"IFRIC 4 requires the determination of whether an arrangement is or contains a lease to be based on the substance of the arrangement." .
<http://webisa.webdatacommons.org/414595289>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .