Internal Revenue Service (Code) Section 414(l) that requires that in the event of a transfer of assets or liabilities from one plan to another, each participant in the plan must be entitled to receive a benefit immediately after the transfer. Two purposes of Code Section 414(1) as ...
of interests under generally accepted accounting principles ("GAAP"); and WHEREAS, the parties intend, by executing this Agreement, to adopt a plan of reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"); NOW, THEREFORE, Parent, ...
SECTION 1.2 Exchange Consideration. The Consideration which ZEFER shall issue and pay to the Equityholders at the Closing for all of the Units and in consideration of the agreements and covenants of...
of Changes in Equity 13 Consolidated Statement of Cash Flows 14 Notes to Consolidated Financial Statements 73 Report of Independent Auditors Management's Discussion and Analysis of Financial Condition and Results of Operations General Operating Environment In the fiscal year ended March 31, 20213, tah...
the company's audit center conducts routine and continuous supervision and inspection for the improvement and implementation of the internal control system, timely discovers and improves the deficiencies of internal control, ensures the effectiveness of internal control, and improves the company's operation...
of pandemic, rising raw materials price and chronic chip shortage, the Group adhered to market-oriented reforms and focused on corporate development to carry out its work in an orderly manner, achieving consolidated revenue of RMB175.92 billion and net profit of RMB15.15 billion for the year. In...
pursuant to section 1563 of the Internal Revenue Code of 1986 (26 U.S.C.s.1563) or the entity is an organization in a group of organizations under common control as defined pursuant to subsection (b) or (c) of section 414 of the Internal Revenue Code of 1986 (26 U.S.C.s.414)....
S-26 On January 27, 1994, the IRS issued final Treasury regulations (the "OID Regulations") under the original issue discount provisions of the Internal Revenue Code of 1986, as amended (the "Code"), which replaced certain proposed Treasury regulations that were issue...
Restoration Plan is to provide benefits, on a non-qualified and unfunded basis, to certain employees whose benefits under The NationsBank Retirement Savings Plan are adversely affected by the limitations of Sections 401(a)(17), 401(k)(3), 401(m) and 402(g) of the...
Internal Revenue Service (Code) Section 414(l) that requires that in the event of a transfer of assets or liabilities from one plan to another, each participant in the plan must be entitled to receive a benefit immediately after the transfer. Two purposes of Code Section 414(1) as ...