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would be a mark-to-market property (as defined in subsection 142.2(1)) of the bank if it were owned by the bank, or
would be a mark-to-market property (as defined in subsection 142.2(1)) of the bank if it were owned by the bank, or
would be a mark-to-market property (as defined in subsection 142.2(1)) of the bank if it were owned by the bank, or