definiens: or means any applicable, legally bindi ng statute, ordinance, resolution, regulation, code, guideline, rule, order, decree, judgment, inj unction, mandate or other legally binding requireme nt of a governmental authority ( including a court, tri b unal, agency, legislative body or other instrumenta lity of any ( i ) government or country or territory, ( ii ) any state, province, county, city or other politic al subdivision thereof, or ( iii ) any supranational bod y ) ; ( d ) all references to the word ar e interchangeable with the word and shall be understood to be imperative or mandatory in nature ; ( f ) the singular shall include the plural and vice versa ; and ( g ) the word has the inclusive mean ing represented by the phrase . All refer ences to days, months, quarters or years are refere nces to calendar days, calendar months, calendar quarters, or calendar years