EFTA Document EFTA01356751

2.31 "Fair Market Value" means the fair market value of an investment, asset, security or Interest as determined by the Manager in accordance with its valuation policy. 232 "FATCA" means Sections 1471 through 1474 of the Code, as amended from time to time, and any regulations thereunder or official interpretations thereof, including any successor regulations or interpretations, and any intergovernmental agreement implementing the foregoing. 233 "Fiscal Year" has the meaning set forth in