Document:

EX-10.1

AMENDMENT NO. 3

TO MASTER REPURCHASE AGREEMENT

Amendment No. 3, dated as of February 8, 2007 (this “Amendment”), between Goldman
Sachs Mortgage Company, as buyer (the “Buyer”), New Century Warehouse Corporation, as the
seller (the “Seller”) and New Century Financial Corporation, as guarantor (the
“Guarantor”).

RECITALS

The Buyer, the Seller, and the Guarantor are parties to that certain Master Repurchase
Agreement, dated as of February 15, 2006 as amended by Amendment No. 1, dated as of October 25,
2006 and Amendment No. 2, dated as of November 30, 2006 (the “Existing Repurchase
Agreement”; as amended by this Amendment, the “Repurchase Agreement”). The Guarantor
is a party to that certain Guaranty (the “Guaranty”), dated as of February 15, 2006, as the
same may be amended from time to time, by the Guarantor in favor of the Buyer. Capitalized terms
used but not otherwise defined herein shall have the meanings given to them in the Existing
Repurchase Agreement.

The parties have agreed, subject to the terms and conditions of this Amendment, that the
Existing Repurchase Agreement be amended to reflect certain agreed upon revisions to the terms of
the Existing Repurchase Agreement. As a condition precedent to amending the Existing Repurchase
Agreement, the Buyer has required the Guarantor to ratify and reaffirm the Guaranty on the date
hereof.

Accordingly, the parties hereby agree, in consideration of the mutual premises and mutual
obligations set forth herein, that the Existing Repurchase Agreement is hereby amended as follows:

Section 1. Uncommitted Transactions. Notwithstanding anything to the contrary set
forth in the Existing Repurchase Agreement, the Repurchase Agreement is not a commitment by the
Buyer to enter into Transactions with the Seller but rather sets forth the procedures to be used in
connection with periodic requests for the Buyer to enter into Transactions with the Seller. The
Seller hereby acknowledges that the Buyer is under no obligation to agree to enter into, or to
enter into, any Transaction pursuant to the Repurchase Agreement.

Section 2. TPO Transactions. Notwithstanding anything to the contrary set forth in
the Existing Repurchase Agreement, the Buyer and the Seller shall only enter into Transactions the
subject of which are TPO Mortgage Loans. All references to the Maximum Purchase Price shall be
deemed to be to the Maximum TPO Purchase Price.

Section 3. Definitions. Section 1 of the Existing Repurchase Agreement is hereby
amended by deleting:

3.1 deleting clause (c) to the definition of “Insolvency Event” in its entirety and replacing
it with following:

“(c) a proceeding shall have been instituted in a court having jurisdiction in the
premises seeking a decree or order for relief in respect of such Person or any Material
Subsidiary in an involuntary case (which has not been dismissed within ten (10) days after
such proceeding is instituted) under any applicable bankruptcy, insolvency, liquidation,
reorganization or other similar law now or hereafter in effect, or for the appointment of a
receiver, liquidator, assignee, trustee, custodian, sequestrator, conservator or other
similar official of such Person or any Affiliate, or for any substantial part of its
property, or for the winding-up or liquidation of its affairs; or”

3.2 the definition of “Obligations” in its entirety and replacing it with the following:

“Obligations” shall mean (a) any amounts owed by the Seller to the Buyer in
connection with a Transaction hereunder, together with interest thereon (including interest
which would be payable as post-petition interest in connection with any bankruptcy or
similar proceeding) and all other fees or expenses which are payable hereunder or under any
of the Facility Documents; (b) all other obligations or amounts owed to the Buyer under the
Guaranty, and (c) all other obligations or amounts owed by the Seller or the Guarantor or
their Affiliates to the Buyer or an Affiliate of the Buyer under any other contract or
agreement, in each case whether such amounts or obligations owed are direct or indirect,
absolute or contingent, matured or unmatured.

3.3 the definition of “Termination Date” in its entirety and replacing it with the following:

“Termination Date” shall mean May 14, 2007.

Section 4. Income Payments. Section 5 of the Existing Repurchase Agreement is hereby
amended by deleting subsections (c) and (d) in their entirety and replacing them with the
following:

“(c) The Seller shall hold for the benefit of, and in trust for, the Buyer all income,
including without limitation all Income received by or on behalf of the Seller with respect
to such Purchased Mortgage Loans. All such Income shall be held in trust for the Buyer and
shall constitute the property of the Buyer, except for tax purposes for which it shall be
treated as income and property of the Seller. As soon as possible but in no event later
than two (2) Business Days of receipt thereof, the Seller shall remit to Buyer in accordance
with the Buyer’s instructions all such Income. With respect to each Payment Date, the Buyer
shall apply all Income as follows:”

“(d) Reserved.”

Section 5. Security Interest. Section 8(a) of the Existing Repurchase Agreement is
hereby amended by deleting the first two paragraphs thereof in their entirety and replacing them
with the following:

“(a) Security Interest. Although the parties intend that all Transactions
hereunder be sales and purchases (other than for accounting and tax purposes) and not loans,
in the event any such Transactions are deemed to be loans, the Seller hereby pledges to
Buyer and its Affiliates as security for the performance by the relevant obligor of all
Obligations and hereby grants, assigns and pledges to Buyer and its Affiliates a security
interest in its right, title and interest in the Purchased Mortgage Loans, the Records, and
all servicing rights related to the Purchased Mortgage Loans, the Facility Documents (to the
extent such Facility Documents and the Seller’s right thereunder relate to the Purchased
Mortgage Loans), any Take-out Commitments relating to any Purchased Mortgage Loan, all
insurance policies and insurance proceeds relating to any Purchased Mortgage Loan or the
related Mortgaged Property, including but not limited to any payments or proceeds under any
related primary insurance or hazard insurance, any Income relating to any Purchased Mortgage
Loan, the Collection Account, the TPO Disbursement Account, any Interest Rate Protection
Agreements relating to any Purchased Mortgage Loan, and any other contract rights, accounts
(including any interest of the Seller in escrow accounts) and any other payments, rights to
payment (including payments of interest or finance charges) and general intangibles to the
extent that the foregoing relates to any Purchased Mortgage Loan and any other assets
relating to the Purchased Mortgage Loans (including, without limitation, any other accounts)
or any interest in the Purchased Mortgage Loans, and any proceeds and distributions and any
other property, rights, title or interests as are specified on a Trust Receipt and Mortgage
Loan Schedule and Exception Report with respect to any of the foregoing, in all instances,
whether now owned or hereafter acquired, now existing or hereafter created (collectively,
the “Repurchase Assets”).

In addition, the Seller hereby grants a security interest to the Buyer and its
Affiliates in all of its right, title and interest under this Repurchase Agreement
(including its contractual rights to the redelivery of the Repurchase Assets) as security
for the performance by the relevant obligor of all Obligations.  The security interests
granted in this Section 8(a), to the extent they secure the obligations of a party other
than the pledgor, shall be binding notwithstanding any defenses otherwise available to a
surety.  The Buyer and its Affiliates shall have all remedies of a secured party under the
Uniform Commercial Code with respect to such security interest, including the right to
foreclose and collect on such security interest upon any default under any Obligations, in
order to satisfy any Obligations.

The Seller hereby authorizes the Buyer and its Affiliates to file such financing
statement or statements relating to the Repurchase Assets as the Buyer and its Affiliates,
at their option, may deem appropriate. The Seller shall pay the filing costs for any
financing statement or statements prepared pursuant to this Section 8.

Upon an Event of Default, the Buyer and its Affiliates shall be entitled to all
remedies available to a secured creditor under the Uniform Commercial Code and shall have
the right to apply the Repurchase Assets or any proceeds therefrom to all Obligations.”

Section 6. Most Favored Status. Section 12 of the Existing Repurchase Agreement is
hereby amended by adding the following subsection (z) thereto with the following:

“(z) Most Favored Status. In the event that the Seller or the Guarantor have
entered into or shall enter into or amend a repurchase agreement, warehouse facility, credit
facility or other similar arrangement with any Person which by its terms provides more
favorable terms with respect to any financial covenants, including without limitation
covenants covering the same or similar subject matter set forth in Section 12(j) hereof (a
“More Favorable Agreement”), the terms of this Repurchase Agreement shall be deemed
automatically amended to include such more favorable terms contained in such More Favorable
Agreement.”

Section 7. Events of Default. Section 13.01 of the Existing Repurchase Agreement is
hereby amended by deleting subsections (a) and (f) in their entirety and replacing them with the
following:

“(a) Payment Default. The Seller shall default in (i) the payment of any
amount of Repurchase Price or the payment of any amount or delivery of any Eligible Mortgage
Loan in connection with a Margin Deficit related to a Margin Call, in each instance payable
or deliverable by it hereunder or under any other Facility Document, or (ii) the payment of
Expenses (and such failure to pay Expenses shall continue for more than 3 Business Days
following notice to the Seller by the Buyer); or

“(f) Cross-Default. Any “event of default” or any other default which permits
a demand for, or requires, the early repayment of obligations due by the Seller, the
Guarantor or their Material Subsidiaries under any agreement (after the expiration of any
applicable grace period under any such agreement) relating to any Indebtedness in excess of
$10,000,000 of the Seller, the Guarantor, any Material Subsidiary, New Century Mortgage
Corporation, Home123 Corporation, New Century Credit Corporation or NC Capital Corporation,
as applicable, or any default under an Obligation when due or any default under any
servicing agreement of the Seller, the Guarantor, any Material Subsidiary, New Century
Mortgage Corporation, Home123 Corporation, New Century Credit Corporation or NC Capital
Corporation, as applicable; or”

Section 8. Assignability. Section 18 of the Existing Repurchase Agreement is hereby
amended by adding the following language at the end of the first paragraph thereof:

“Nothing herein shall restrict the Buyer’s ability to assign its rights (and not its
obligations) hereunder and under the other Facility Documents to an Affiliate of the Buyer.”

Section 9. Set-Off. Section 22 of the Existing Repurchase Agreement is hereby amended
by deleting it in its entirety and replacing it with the following:

“In addition to any rights and remedies of the Buyer hereunder and by law, the Buyer
shall have the right, without prior notice to the Seller, any such notice being expressly
waived by the Seller to the extent permitted by applicable law to set-off and appropriate
and apply against any Obligation from the Seller, the Guarantor or any Affiliate thereof to
the Buyer or any of its Affiliates any and all deposits (general or special, time or demand,
provisional or final), in any currency, and any other obligation (including to return excess
margin), credits, indebtedness or claims, in any currency, in each case whether direct or
indirect, absolute or contingent, matured or unmatured, at any time held or owing by or due
from the Buyer or any Affiliate thereof to or for the credit or the account of the Seller,
the Guarantor or any Affiliate thereof. The Buyer agrees promptly to notify the Seller
after any such set off and application made by the Buyer; provided that the failure to give
such notice shall not affect the validity of such set off and application.

The Buyer shall at any time have the right, in each case until such time as the Buyer
determines otherwise, to retain, to suspend payment or performance of, or to decline to
remit, any amount or property that the Buyer would otherwise be obligated to pay, remit or
deliver to the Seller hereunder if an Event of Default or Default has occurred and is
continuing with respect to the Seller or the Guarantor.”

Section 10. Intent. Section 31 of the Existing Repurchase Agreement is hereby amended
by deleting subsections (a) and (c) in their entirety and replacing them with the following:

“(a) The parties recognize that each Transaction is a “repurchase agreement” as that
term is defined in Section 101 of Title 11 of the United States Code, as amended, and a
“securities contract” as that term is defined in Section 741 of Title 11 of the United
States Code, as amended and that all payments hereunder are deemed “margin payments” or
“settlement payments” as defined in Title 11 of the USC.”

“(c) The parties agree and acknowledge that if a party hereto is an “insured depository
institution,” as such term is defined in the Federal Deposit Insurance Act, as amended
(“FDIA”), then each Transaction hereunder is a “qualified financial contract,” as
that term is defined in FDIA and any rules, orders or policy statements thereunder.”

Section 11. Conditions Precedent.  Section 3.2 of this Amendment shall become
effective as of February 14, 2007, all other provisions in this Amendment shall be effective as of
the date hereof (the “Amendment Effective Date”), subject to the satisfaction of the
following conditions precedent:

11.1 Delivered Documents.  On the date hereof, the Buyer shall have received the
following documents, each of which shall be satisfactory to the Buyer in form and substance:

(a) this Amendment, executed and delivered by duly authorized officers of the Buyer, the
Seller and the Guarantor;

(b) Amendment No. 4 to the Pricing Side Letter, executed and delivered by duly authorized
officers of the Buyer, the Seller and the Guarantor;

(c) Amendment No. 2 to the Custodial Agreement, executed and delivered by duly authorized
officers of the Buyer, the Seller and the Custodian;

(d) duly authorized and filed Uniform Commercial Code financing statements on Form UCC3; and

(e) such other documents as the Buyer or counsel to the Buyer may reasonably request.

Section 12. Representations and Warranties.  The Seller and the Guarantor hereby
represents and warrants to the Buyer that it is in compliance with all the terms and provisions set
forth in the Existing Repurchase Agreement on its part to be observed or performed and that no
Event of Default has occurred or is continuing, and except as set forth in that certain Notice and
Waiver, dated as of February 7, 2007 among the Buyer, the Seller and the Guarantor, hereby confirms
and reaffirms the representations and warranties contained in Section 11 of the Existing Repurchase
Agreement.

Section 13. Limited Effect. Except as expressly amended and modified by this
Amendment, the Existing Repurchase Agreement shall continue to be, and shall remain, in full force
and effect in accordance with its terms. Other than as expressly set forth herein, the execution
of this Amendment by the Buyer shall not operate as a waiver of any of its rights, powers or
privileges under the Repurchase Agreement or any other Facility Document, including without
limitation, any rights, powers or privileges relating to other existing or future breaches of, or
Defaults or Events of Default under, the Repurchase Agreement or any other Facility Document,
except as expressly set forth herein.

Section 14. Counterparts.  This Amendment may be executed by each of the parties
hereto on any number of separate counterparts, each of which shall be an original and all of which
taken together shall constitute one and the same instrument.

SECTION 15. GOVERNING LAW.  THIS AMENDMENT SHALL BE GOVERNED BY AND CONSTRUED IN
ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK, AND THE OBLIGATIONS, RIGHTS AND REMEDIES OF THE
PARTIES HEREUNDER SHALL BE DETERMINED IN ACCORDANCE WITH SUCH LAWS.

Section 16. Reaffirmation of Guaranty. The Guarantor hereby ratifies and affirms all
of the terms, covenants, conditions and obligations of the Guaranty and acknowledges and agrees
that such Guaranty shall apply to all of the Obligations under the Repurchase Agreement, as it may
be amended, modified and in effect, from time to time.

[SIGNATURE PAGE FOLLOWS]

1

IN WITNESS WHEREOF, the parties have caused their names to be signed hereto by their
respective officers thereunto duly authorized as of the day and year first above written.

GOLDMAN SACHS MORTGAGE COMPANY,

a New York Limited Partnership

By: GOLDMAN SACHS REAL ESTATE FUNDING CORP.,

a New York corporation,

as General Partner

By: /s/ Marc Flamino

Name: Marc Flamino

Title: Authorized Signatory

2

SELLER:

NEW CENTURY WAREHOUSE CORPORATION

By: /s/ Karl Weiss

Name: Karl Weiss

Title: Senior Vice President

GUARANTOR:

NEW CENTURY FINANCIAL CORPORATION

By: /s/ Stergios Theologides

Name: Stergios Theologides

Title: Executive Vice President

By: /s/ Brad A. Morrice

Name: Brad A. Morrice

Title: CEO and President

3Exhibit 10.2 Consultancy Agreement between Bristow Helicopter Group Limited
      and Peter Buckley

    Exhibit
      10.2

    

    

    CONSULTANCY
      AGREEMENT

    

    between

    

    BRISTOW
      HELICOPTER GROUP LIMITED

    

    and

    

    PETER
      NEVILLE BUCKLEY

    

    

    THIS
      AGREEMENT
      is made
      between Bristow
      Helicopter Group Limited
      whose
      registered office is at Redhill
      Aerodrome, Redhill, Surrey, RH1 5JZ (“Company”),
      and
Peter
      Neville Buckley,
      of
      Caledonia Investments PLC whose registered office is at Cayzer House, 30
      Buckingham Gate, London, SW1E 6NN, (“Consultant”).

    

    IN
      CONSIDERATION
      of the
      mutual benefits resulting from this Agreement Company appoints the Consultant
      as
      a consultant, and the Consultant agrees to accept the Appointment on the terms
      of this Agreement. Consultant confirms that Caledonia Investments plc is aware
      of the terms of this Agreement, and that he will account to Caledonia
      Investments plc in respect of any payments received by him under this
      Agreement.

    

    

    IT
      IS THEREFORE AGREED
      as
      follows:

    

    1  APPOINTMENT

    The
      Company agrees to engage Consultant (the “Appointment”)
      and
      Consultant accepts the Appointment and agrees to perform the Services specified
      in Appendix 1, (“Services”),
      on
      the terms set out in this Agreement.

    

    2  TERM
      OF APPOINTMENT & SCOPE OF SERVICES

    The
      Appointment shall commence on 1 May 2006 and shall subsist for a period of
      3
      years subject to the provisions for termination referred to in Clause 5 of
      this
      Agreement. During the period of the Appointment the Consultant shall make
      himself available, on a mutually convenient basis, to perform the Services.
      .

    

    3  CONSULTANT
      OBLIGATIONS

    	a)  	
            The
              Consultant will perform the Services together with such other duties
              as
              may be contained in any written agreement which may be made between
              the
              parties from time to time.

          

    	b)  	
            The
              Consultant agrees to travel on such occasions as may be necessary for
              the
              performance of the Services.

          

    	c)  	
            Consultant
              acknowledges that he has received and thoroughly reviewed the Bristow
              Group Code of Business Integrity (“the
              Code”)
              and will adhere to the provisions set out in the Code and will complete
              and sign any documentation relative to such Code as may be requested
              by
              the Company from time to time.

          

    

    4  PAYMENT
      OF FEES

    	a)  	
            The
              Company will pay to the Consultant, against invoices to be rendered
              quarterly in arrears, a fee of One Thousand Three Hundred and Fifty
              Pounds
              Sterling (GB£1,350) for each meeting of the Board of Directors of the
              Bristow Staff Pension Scheme Trustees Limited that Consultant
              attends.

          

    
      	
              b)

            	
              The
                fee shall be paid by Company cheque or bank wire transfer, to the
                Consultant’s bank account as
                follows:-

            

    

    

    [Account
      Details Omitted]

     

    
      	
              c)

            	
              The
                Consultant shall be entitled to expenses properly incurred in performing
                the Services, including the costs of travel, subject to production
                of
                vouchers or other evidence of expenditure.

            

    

    d) The
      Consultant shall not be entitled to a payment in respect of travelling
      time.

    
      	
              e)

            	
              The
                Consultant acknowledges and agrees that the compensation provided
                for
                herein shall constitute the total compensation or remuneration to
                be paid
                to the Consultant for all Services performed by the Consultant for
                Company

            

    

    
      	
              f)

            	
              The
                Consultant acknowledges his statutory responsibilities including
                but not
                limited to the payment of taxes, duties, charges, fees, imposts,
                levies,
                and insurance contributions (“Charges”)
                and undertakes to produce such documents, forms or certificates,
                as the
                Company may require from time to time evidencing the good and proper
                discharge of the Consultant’s responsibilities under this Clause. Should
                any such Charges be made upon the Company, the Consultant confirms
                that at
                the Company’s choice, such Charges will be set off against fees otherwise
                due to the Consultant under this Agreement or such Charges will be
                reimbursed to the Company by the Consultant.

            

    

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    5 TERMINATION

    This
      Agreement and any extension thereof may be terminated without further liability
      or obligation at any time by either party:-

    	·  	
            if
              the other party breaches any of its obligations under this Agreement
              and
              fails to correct such breach within seven (7) days after written notice
              of
              such breach

          

    	·  	
            by
              either party giving ninety (90) days notice to the
              other.

          

    

    6 DISCLOSURE

    Consultant
      agrees that full disclosure of the existence and terms of this Agreement may
      be
      made by Company at any time after written notice from Company to Consultant
      and
      for any reason to whomever Company in its sole discretion, determines has a
      legitimate need to know such terms.

    

    7 NO
      PARTNERSHIP OR POWER TO OBLIGATE COMPANY

    This
      Agreement does not constitute a partnership agreement among Consultant and
      Company and nothing contained herein will be construed to imply that there
      is
      such a partnership. Consultant will have no authority to negotiate any terms
      of
      or enter into any contract, or make any agreement or representation on behalf
      of
      Company or obligate Company to third parties, ,
      except
      as
      approved in writing by Company.

    

    8 TAXES

    Consultant
      agrees to discharge and defend, hold harmless and indemnify Company in respect
      of any taxes, duties or governmental charges which may be levied or imposed
      against Consultant with respect to the performance of this Agreement or any
      income earned by Consultant hereunder. 

    

    9 CONFIDENTIALITY
      

    
      	
              9.1

            	
              "Confidential
                Information"
                means all information, without limitation, furnished by Company to
                Consultant which may be of a confidential or proprietary nature relating
                in any way to Company or Bristow Pension Scheme business.
                

            

    

    

    
      	
              9.2

            	
              Consultant
                acknowledges that in the performance of this Agreement he may receive
                or
                become aware of Confidential Information, and undertakes that he
                will
                always treat such information with appropriate
                confidentiality.

            

    

    

    
      	
              9.3

            	
              Any
                Confidential Information which has been received by Consultant during
                the
                course of this Agreement will be returned by Consultant to Company
                on
                termination of this Agreement or at the request of Company at any
                time.

            

    

    

    10 LAW
      AND DISPUTES

    The
      construction and execution of this Agreement will be in accordance with and
      governed by the Laws of England. The parties to this Agreement will use their
      best endeavours to reach an amicable settlement of all disputes and/or
      differences that may arise. In the event that no such settlement can be reached,
      the parties will submit to the exclusive jurisdiction of the English
      Courts.

    

    

    

    11 NOTICES

    Any
      notice to be given in terms of this Agreement will either be delivered
      personally or sent by recorded delivery, or by fax, addressed as
      follows:

    

    If
      to
      Consultant:  P
      N
      Buckley Esq.

    Caledonia
      Investments plc

    Cayzer
      House

    30
      Buckingham Gate

    London

    SW1E
      6NN

    Fax: 0207
      802
      8090    

    

    If
      to
      Company   Ian
      McIntosh Esq., Company Secretary

    Bristow
      Helicopter Group Limited

    Redhill
      Aerodrome

    Redhill

    Surrey

    RH1
      5JZ

    Fax: 01737
      824654    

     

    Notices
      will be deemed to have been duly given or made if delivered: (i) by hand, on
      the
      next day after delivery of such notice, or (ii) by facsimile transmission,
      on
      the next day after the date reflected on the automatic verification from the
      sending party's facsimile machine.

    

    	12  	
            ENTIRE
              AGREEMENT

          

    This
      Agreement supersedes all prior discussions, negotiations, and agreements between
      the parties. No variation of this Agreement will be effective unless in writing
      and signed by a Senior Executive Officer of Company.

    

    13 ENGLISH
      LANGUAGE

    This
      Agreement is negotiated, signed and delivered in the English language, and
      any
      disputes or questions of interpretation will be determined by reference to
      the
      English language version. 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    

     

    

    SIGNED
      on
      behalf of Company:        

     

    Name: /S/
      Richard Burman

    

    Position:    

    

    Date:  February
      19, 2007

    

    

    

    SIGNED
      on
      behalf of Consultant:        

    

    Name: /S/
      Peter N. Buckley

    

    Position:    

    

    Date:   February
      12, 2007

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    

    APPENDIX
      1

    

    

    

    SERVICES
      TO BE PERFORMED BY CONSULTANT

    

    In
      the
      capacity of

    

    Chairman
      and Director of Bristow Staff Pension Scheme Trustees Limited, the Trustee
      of
      the UK Pension Scheme.

    

    

    

    

    	1  	
            Act
              as Chairman and a Director of the Trustee
              Company

          

     

    	2  	
            Chair
              all meetings of the Trustee Company

          

     

    	3  	
            Ensure
              that meetings of the Trustee Company are held at quarterly intervals
              in
              each year to deal with routine pension Trustee business, together with
              such other meetings as may be required from time to time to deal with
              investment and any other extraordinary issues which may
              arise.

          

     

    	4  	
            Prepare
              for, attend and participate in all Board and other meetings referred
              to
              above

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