alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
§ 367.2830 Account 283, Accumulated deferred income taxes—Other. ( a ) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in the General Instructions in § 367.17 other than those deferrals that are includible in account 282, Accumulated deferred income taxes—Other property (§ 367.2820).
( b ) This account must be credited, and accounts 410.1 Provision for deferred income taxes, operating income (§ 367.4101), or 410.2 Provision for deferred income taxes, other income and deductions (§ 367.4102), as appropriate, must be debited with tax effects related to items described in paragraph (a) of this section where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.
( c ) This account must be debited, and accounts 411.1, Provision for deferred income taxes-Credit, operating income (§ 367.4111), or 411.2, Provision for deferred income taxes-Credit, other income and deductions (§ 367.4112), as appropriate, must be credited with tax effects related to items described in paragraph (a) of this account where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.
( d ) Records with respect to entries to this account, as described in paragraphs (a) through (c) of this section, and the account balance, must be maintained so as to show the factors of calculation with respect to each annual amount of the item or class of items.
( e ) The service company is restricted in its use of this account to the purposes described in paragraphs (a) through (c) of this section. It must not transfer the balance in the account or any portion of the account to retained earnings or to any other account or make any use of the account except as provided in the text of this account, without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of items on which there is a related balance herein, this account must be charged with an amount equal to the related income tax effect, if any, arising from the disposition and accounts 411.1, Provision for deferred income taxes-Credit, operating income (§ 367.4111), or 411.2, Provision for deferred income taxes—Credit, other income and deductions (§ 367.4112), as appropriate, must be credited.
( f ) When property is disposed of by transfer to a wholly-owned subsidiary, the related balance in this account also must be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balance must be retained to offset future group item tax deficiencies.
EXHIBIT 21.1

                    SUBSIDIARIES OF CANANDAIGUA BRANDS, INC.


             PLACE OF INCORPORATION     SUBSIDIARY

             New York                   Batavia Wine Cellars, Inc.
             New York                   Canandaigua Wine Company, Inc.
             New York                   Canandaigua Europe Limited
             Netherlands                Canandaigua B.V.
             England and Wales          Canandaigua Limited
             New York                   Polyphenolics, Inc.
             New York                   Roberts Trading Corp.
             Delaware                   Barton Incorporated
             Delaware                   Barton Brands, Ltd.
             Maryland                   Barton Beers, Ltd.
             Connecticut                Barton Brands of California, Inc.
             Georgia                    Barton Brands of Georgia, Inc.
             Illinois                   Barton Canada, Ltd.
             New York                   Barton Distillers Import Corp.
             Delaware                   Barton Financial Corporation
             Canada                     Schenley Distilleries Inc. / Les
                                           Distilleries Schenley Inc.
             Wisconsin                  Stevens Point Beverage Co.
             Illinois                   Monarch Import Company
             Georgia                    The Viking Distillery, Inc.
             England and Wales          Matthew Clark plc
             England and Wales          Freetraders Group Limited
             England and Wales          Matthew Clark Wholesale Limited
             England and Wales          Matthew Clark Brands Limited
             England and Wales          Strathmore Mineral Water Company Limited
             England and Wales          Taunton Cider plc
             England and Wales          The Gaymer Group Europe Limited
             England and Wales          The Gaymer Group Limited
| |                                                                                                                                                                                                                           
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | PricewaterhouseCoopers
        LLP 
        Chartered Accountants111 5th Avenue SW, Suite 3100 
        Calgary, Alberta 
        Canada T2P 5L3 
        Telephone +1 (403) 509 7500 
        Facsimile +1 (403) 781 1825









CONSENT OF INDEPENDENT ACCOUNTANTS





We hereby consent to the inclusion of our audit report dated March 1, 2006 on the consolidated financial statements of Aurizon Mines Ltd. as at December 31, 2005 and 2004 and for the years ended December 31, 2003, 2004 and 2005. The audited consolidated financial statements are included as an exhibit to the companys annual report on Form 40-F.





(signed) PricewaterhouseCoopers LLP



Chartered Accountants

Vancouver, British Columbia

March 1, 2006









PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and the other member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
§ 1301.21 Purpose and scope. ( a ) The regulations in §§ 1301.21 to 1301.34 implement section 3 of the Privacy Act of 1974, 5 U.S.C. 552a, with respect to systems of records maintained by TVA. They provide procedures by which an individual may exercise the rights granted by the Act to determine whether a TVA system contains a record pertaining to him; to gain access to such records; to have a copy made of all or any portion thereof; and to request administrative correction or amendment of such records. They prescribe fees to be charged for copying records; establish identification requirements; list penalties provided by statute for certain violations of the Act; and establish exemptions from certain requirements of the Act for certain TVA systems or components thereof.
( b ) Nothing in §§ 1301.21 to 1301.34 entitles an individual to any access to any information or record compiled in reasonable anticipation of a civil action or proceeding.
( c ) Certain records of which TVA may have physical possession are the official records of another government agency which exercises dominion and control over the records, their content, and access thereto. In such cases, TVA's maintenance of the records is subject to the direction of the other government agency. Except for a request for a determination of the existence of the record, when TVA receives requests related to these records, TVA will immediately refer the request to the controlling agency for all decisions regarding the request, and will notify the individual making the request of the referral.
[40 FR 45313, Oct. 1, 1975. Redesignated at 44 FR 30682, May 29, 1979, and further redesignated and amended at 82 FR 51757, Nov. 8, 2017]
**Exhibit99.2**

** **

**CERTIFICATIONBY CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

 

In connection with the Quarterly Report ofInformation Holdings Inc. (the “Company”) on Form 10-Q for the period endedMarch 31, 2003 as filed with the Securities and Exchange Commission on the datehereof (the “Report”), I, Vincent A. Chippari, Chief Financial Officer of theCompany, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 ofthe Sarbanes-Oxley Act of 2002, that:

 

(1) The Reportfully complies with the requirements of section 13(a) or 15(d) of theSecurities Exchange Act of 1934; and

 

(2) Theinformation contained in the Report fairly presents, in all material respects,the financial condition and results of operations of the Company.

 

 
| /s/ Vincent A.  Chippari                              |   |
|-------------------------------------------------------|--------|
|                                                  |   |
| Vincent A.  Chippari                                  |
| Executive Vice  President and Chief Financial Officer |
| May 14, 2003                                          |

 

A signed original of thiswritten statement required by Section 906 has been provided to the Company andwill be retained by the Company and furnished to the Securities and ExchangeCommission or its staff upon request.

 

----
§ 4.50 Applicability. ( a ) *Applicability.* ( 1 ) Except as provided in paragraph (a)(2) of this section, the provisions of this subpart apply to any application for either an initial license or new license for a major project—existing dam that is proposed to have a total installed capacity of more than 10 megawatts.
( 2 ) This subpart does not apply to any major project—existing dam (*see* § 4.40) that is proposed to entail or include: ( i ) Any repair, modification or reconstruction of an existing dam that would result in a significant change in the normal maximum surface area or normal maximum surface elevation of an existing impoundment; or
( ii ) Any new development or change in project operation that would result in a significant environmental impact.
( 3 ) An applicant for license for any major project—existing dam that would have a total installed capacity of 10 megawatts or less must submit application under subpart G of this part (§§ 4.60 and 4.61).
( b ) *Guidance from Commission staff.* A prospective applicant for a major license—existing dam may seek advice from the Commission staff regarding the applicability of these sections to its project (*see* § 4.32(h)), including the determinations whether any proposed repair or reconstruction of an existing dam would result in a significant change in the normal maximum surface area or the normal maximum surface elevation of an existing impoundment, or whether any proposed new development or change in project operation would result in a significant environmental impact.
[Order 59, 44 FR 67651, Nov. 27, 1979, as amended by Order 184, 46 FR 55942, Nov. 13, 1981; Order 413, 50 FR 11684, Mar. 25, 1985; Order 499, 53 FR 27002, July 18, 1988; Order 877, 86 FR 42714, Aug. 5, 2021]
Exhibit






EXHIBIT 10(a)


Amendment of 
Campbell Soup Company
Severance Pay Plan for Salaried Employees


WHEREAS, Campbell Soup Company (“Company”) previously established the Campbell Soup Company Severance Pay Plan for Salaried Employees (the “Plan”) primarily to assist former U.S. Salaried Employees while seeking other employment; 


WHEREAS, pursuant to the delegation of the Board of Directors, the Chief Human Resources Officer of the Company reserves the right to amend, modify, suspend, or terminate the Plan in any respect, at any time, and without notice; and
    
WHEREAS, the Chief Human Resources Officer desires to amend the Plan to reflect the new total compensation structure approved for fiscal 2016.


NOW, THEREFORE, the Plan is amended as set forth herein:


		
	1.
	Effective December 1, 2015, Article V, Section 5.1(b) of the Plan is amended to read, in its entirety, as follows:




(b)     Exempt Salaried Employee.  Effective December 1, 2015, severance payments for an eligible exempt Salaried Employee shall be determined on the basis of the Salaried Employee’s grade level on the date of employment termination as set forth below; provided, however, that no exempt Salaried Employee shall receive more than the maximum total amount of severance pay applicable to his or her grade level regardless of the number of his or her Years of Service.
	
			
	Grade Level
	Severance Formula
	Maximum Total

	10-28
	4 weeks of pay, plus one week for each Year of Service through 15 Years of Service and two weeks for each Year of Service in excess of 15 Years of Service
	52 weeks

	30-34
	8 weeks of pay, plus one week for each Year of Service through 15 Years of Service and two weeks for each Year of Service in excess of 15 Years of Service
	52 weeks

	C-D
	16 weeks of pay, plus one week for each Year of Service through 15 Years of Service and two weeks for each Year of Service in excess of 15 Years of Service
	52 weeks

	B
	52 weeks of pay, plus one week for each Year of Service through 15 Years of Service and two weeks for each Year of Service in excess of 15 Years of Service
	78 weeks

	A
	104 weeks
	104 weeks






		
	2.
	Article V, Section 5.1 shall be amended by the addition of the following subsection 5.1(c) at the end thereof:




(c)     Notwithstanding the foregoing and any provision of the Plan to the contrary, if the severance payments as set forth above are less than severance payments an individual would have received prior to these effective December 1, 2015 changes, the prior severance payments formula based on the prior compensation structure shall apply.


		
	3.
	Effective January 1, 2016, the last paragraph of Article VII, Section 7.02(b) shall be amended in its entirety to read as follows: 













Subject to applicable state wage laws, any accrued but unused paid time off at the time of termination shall be paid as a lump sum payment following a Salaried Employee’s Termination Date.




IN WITNESS WHEREOF, this instrument has been executed on December 17, 2015.


        
                        
Chief Human Resources Officer




                            
By:  /s/ Robert W. Morrissey        
        Bob Morrissey
**Exhibit 10.2**

 

----

**CERTIFICATION OF CHIEF FINANCIAL OFFICERPURSUANT TO18 U.S.C. SECTION 1350,AS ADOPTED PURSUANT TOSECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

     I, Jean-Jacques Gauthier, Chief Financial Officer of Lafarge, a *société anonyme* organized under French law, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report of Lafarge on Form 20-F for the fiscal year ended December 31, 2004, as filed with the Securities and Exchange Commission on the date hereof, to my knowledge, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and the information contained in such Annual Report on Form 20-F fairly presents, in all material respects, the financial condition and results of operations of Lafarge as of the dates and for theperiods set forth therein.:

Date: March 25, 2005

|   | /s/ Jean-Jacques Gauthier        |
|--------|----------------------------------|
|   | Jean-Jacques Gauthier            |
|   | Executive Vice President and CFO |

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to Lafarge and will be retained by Lafarge and furnished to the Securities and Exchange Commission or its staff upon request.

 

----
#### § 156.8 Notice of application.

Notice of each application filed, except when rejected in accordance with § 156.6, will be published in the Federal Register and copies of such notice sent to the State affected thereby via electronic means if practical, otherwise by mail.

[Order 653, 70 FR 8724, Feb. 23, 2005]
SAMHSA Regional Offices

Office of Intergovernmental and Public Affairs

Valerie Kolick, Special Assistant

Valerie.Kolick@samhsa.hhs.gov

Kenyon Cameron, Staff Assistant

Kenyon.Cameron@samhsa.hhs.gov

*ARD: Assistant Regional Director

*RBHA: Regional Behavioral Health Advisor

Region 1: Boston CT, MA, ME, NH, RI, VT

Kimberly Freese, LAC, M.P.A.

Acting Regional Director

816-426-5291

Kimberly.Freese@samhsa.hhs.gov

Region 2: New York NJ, NY, PR, VI

Dennis Romero, M.A.

Regional Director

212-264-8097

Dennis.Romero@samhsa.hhs.gov

ARD: Karina.Aguilar@samhsa.hhs.gov

Region 3: Philadelphia, DC,

DE, MD, PA, VA, WV

Jean Bennett, Ph.D.

Regional Director

215-861-4377

Jean.Bennett@samhsa.hhs.gov

ARD: Jeanne.Tuono@samhsa.hhs.gov

Region 4: Atlanta AL, FL, GA, KY,

MS, NC, SC, TN

CAPT Michael King, Ph.D., M.S.W.

Regional Director

404-562-4125

Michael.King@samhsa.hhs.gov

Region 5: Chicago IL, IN, MI,

MN, OH, WI

Lynda M. Zeller, M.P.A.

Regional Director

240-276-1236

Lynda.Zeller@samhsa.hhs.gov

RBHA: jesse.heffernan@samhsa.hhs.gov

Region 6: Dallas AR, LA, NM, OK, TX

Kristie Brooks, M.S.

Regional Director

240-276-1447

Kristie.Brooks@samhsa.hhs.gov

RBHA: Zayna.Fulton@samhsa.hhs.gov

Region 7: Kansas City IA, KS, NE, MO

Kimberly Freese, LAC, M.P.A.

Regional Director

816-426-5291

Kimberly.Freese@samhsa.hhs.gov

RBHA: Mirna.Herrera@samhsa.hhs.gov

Region 8: Denver CO, MT, ND,

SD, UT, WY

CAPT Emily Williams, LCSW-PIP, BCD

Acting Regional Director

303-844-1205

Emily.Williams@samhsa.hhs.gov

ARD: Traci.Pole@samhsa.hhs.gov

RBHA: Morgan.Seiler@samhsa.hhs.gov

Region 9: San Francisco AZ, CA,

HI, GU, NV, AS, CNMI, FSM, MH, PW

CAPT Emily Williams, LCSW-PIP, BCD

Regional Director

415-437-7600

Emily.Williams@samhsa.hhs.gov

ARD: Hal.Zawacki@samhsa.hhs.gov

Region 10: Seattle AK, ID, OR, WA

Dennis Romero, M.A.

Acting Regional Director

212-264-8097

Dennis.Romero@samhsa.hhs.gov

ARD: Lois.Gillmore@samhsa.hhs.gov
# C_2012399EN.01000702.xml

| 22.12.2012 | EN | Official Journal of the European Union | C 399/7 |
| --- | --- | --- | --- |

22.12.2012

EN

Official Journal of the European Union

C 399/7

---

Judgment of the Court (Sixth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie

(Case C-557/11) (1)

1

(VAT - Directive 2006/112/EC - Articles 306 to 310 - Special scheme for travel agents - Transport services carried out by travel agents acting in their own name - Concept of single service - Article 98 - Reduced VAT rate)

2012/C 399/11

Language of the case: Polish

Referring court

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Parties to the main proceedings

Applicant: Maria Kozak

Applicant:

Defendant: Dyrektor Izby Skarbowej w Lublinie

Defendant:

Re:

Re:

Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 306 to 310, and Article 98 in conjunction with point 5 of Annex III, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Scope of the special scheme for the taxation of travel agents — Refusal to apply the reduced rate of VAT, applicable to transport services, to transport services supplied by travel agents acting in their own name within the framework of the supply of an integrated travel service — Classification as a single supply

Operative part of the judgment

Operative part of the judgment

Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that where, in the context of a tourist service provided to a tourist in return for an all-inclusive price imposed in conformity with those provisions, a travel agent provides to that tourist an in-house transport service which forms part of that tourist service, that supply of services is subject to the normal value added tax regime, inter alia in relation to the tax rate, and not to the special value added tax scheme applicable to transactions carried out by travel agents. In accordance with Article 98 of that directive, if the Member States have provided for a reduced rate of value added tax for transport services, that reduced rate applies to that supply of services.

---

(1)  OJ C 25, 28.1.2012.

1

---
§ 1317.525 Fringe benefits. ( a ) *“Fringe benefits” defined.* For purposes of these Title IX regulations, *fringe benefits* means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any profit-sharing or bonus plan, leave, and any other benefit or service of employment not subject to the provision of § 1317.515.
( b ) *Prohibitions.* A recipient shall not: ( 1 ) Discriminate on the basis of sex with regard to making fringe benefits available to employees or make fringe benefits available to spouses, families, or dependents of employees differently upon the basis of the employee's sex;
( 2 ) Administer, operate, offer, or participate in a fringe benefit plan that does not provide for equal periodic benefits for members of each sex and for equal contributions to the plan by such recipient for members of each sex; or
( 3 ) Administer, operate, offer, or participate in a pension or retirement plan that establishes different optional or compulsory retirement ages based on sex or that otherwise discriminates in benefits on the basis of sex.
#### § 292.201 Scope.

This subpart applies to the criteria for and manner of becoming a qualifying small power production facility and a qualifying cogeneration facility under sections 3(17)(C) and 3(18)(B), respectively, of the Federal Power Act, as amended by section 201 of the Public Utility Regulatory Policies Act of 1978 (PURPA).

[45 FR 17972, Mar. 20, 1980]
### §7609. Study and report

#### (a) Study

The Federal Trade Commission shall undertake a study to examine the strength of competition in the sale of prescription contact lenses. The study shall include an examination of the following issues:

(1) Incidence of exclusive relationships between prescribers or sellers and contact lens manufacturers and the impact of such relationships on competition.

(2) Difference between online and offline sellers of contact lenses, including price, access, and availability.

(3) Incidence, if any, of contact lens prescriptions that specify brand name or custom labeled contact lenses, the reasons for the incidence, and the effect on consumers and competition.

(4) The impact of the Federal Trade Commission eyeglasses rule (16 CFR 456 et seq.) on competition, the nature of the enforcement of the rule, and how such enforcement has impacted competition.

(5) Any other issue that has an impact on competition in the sale of prescription contact lenses.

#### (b) Report

Not later than 12 months after the effective date of this chapter, the Chairman of the Federal Trade Commission shall submit to the Congress a report of the study required by subsection (a).

(Pub. L. 108–164, §10, Dec. 6, 2003, 117 Stat. 2026.)

#### **Editorial Notes**

#### References in Text

For effective date of this chapter, referred to in subsec. (b), see section 12 of Pub. L. 108–164, set out as an Effective Date note under section 7601 of this title.

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

Section effective 60 days after Dec. 6, 2003, see section 12 of Pub. L. 108–164, set out as a note under section 7601 of this title.