definiens: or means any applicable, legally binding statute, ordinance, resolution, regulation, code, guideline, rule, ord er, decree, judgment, injunction, mandate or other legally bind ing requirement of a governmental authority ( includ ing a court, tribunal, agency, legislative body or other instrum entality of any ( i ) government or country or territ ory, ( ii ) any state, province, county, city or other political su bdivision thereof, or ( iii ) any supranational body ) ; ( d ) all references to the word are interchangeable with the wor d and shall be understood to be imperative or mandatory in nature ; ( f ) the singular shall include the plura l and vice versa ; and ( g ) the word has the inc lusive meaning represented by the phrase . All references to days, months, quarters or years are references t o calendar days, calendar months, calendar quarters, or calend ar years