folio corporation
folio corp. released folio 4, replacing the latest version of folio bound views, 3. 11. 2 .
folio builder was a product
tool set
for building the infobases at the core of folio 4. folio builder indexed and compiled ascii, word, wordperfect, framemaker, and folio flat files into an infobase and provides a developer with encryption, compression, and security options. folio builder was previously called the infobase production kit. the folio product line included folio sitedirector, folio views, folio builder, folio publisher, folio integrator, folio 4, livepublish and securepublish .
as its technology continued to improve, folio' s web retriever later became known folio sitedirector, then folio livepublish, then nextpage nxt .
deems the amalgamated corporation to be a new corporation for the purposes of the act .
led folio corporation in riverdale, nj specializes in trades outside the scope of home improvement .
2000 update: all folio dos programs have been retired. folio is now part of open market
nfolio was renamed to folio views, and folio view 2. 1 was a dos program .
principal subsidiaries: mead data central international, inc. ; the michie company; folio corporation .
cambridge, massachusetts - based open market retained folio' s 190 employees at folio' s provo, utah, headquarters. folio was to operate as a division of open market under folio president bill bennett .
1. 65 refunds of tax paid by a predecessor corporation made after the amalgamation will usually be issued to the new corporation. tax debts of a predecessor corporation can be collected by the cra from the amalgamated corporation as well as the predecessor corporation
. accordingly, when shares of a predecessor corporation are exchanged for shares of the amalgamated corporation on an amalgamation, each shareholder of the predecessor corporation will be considered to have disposed of their predecessor corporation shares .
also deems the new corporation to be the same corporation as, and a continuation of, the predecessor corporation in respect of that partnership interest. consequently, any negative adjusted cost base of the partnership interest to the predecessor corporation will flow through to the new corporation .
the shareholder received no consideration for the disposition of the predecessor corporation shares other than shares of the new corporation .
capital of any shares of a predecessor corporation held by another predecessor corporation) immediately before the amalgamation or merger .
corporation will act together to control the corporation. in order to rebut this presumption, it would be necessary to show that no one is controlling the corporation and that the
provides a truer picture of the new corporation' s income, the new corporation may adopt such valuation method. .
, owed by one corporation to another corporation is cancelled or extinguished on an amalgamation of those corporations. the application of
led folio corporation has not filed any lca for h1b visa or lc for green card from fiscal year 2015 to 2017 .
) to be acquired, following which the target corporation is amalgamated either with the corporation that acquired control of it or with a corporation related to the controller. in such circumstances ,
of computing income are included in the new corporation' s income when they become receivable. where a predecessor corporation used the
in respect of the parent corporation. as a result, the new corporation formed on a qualifying vertical amalgamation can apply its
may be applied to successive amalgamations of a parent corporation to allow the losses incurred by the new corporation to be carried back to offset the taxable income of the original predecessor parent corporation .
generally does not allow losses incurred by the new corporation to be carried back and applied against the taxable income of any predecessor corporation, nor does it affect the determination of the fiscal periods or incomes of the new corporation or any predecessor corporation. however, for amalgamations of a corporation (referred to in this paragraph and
will not be denied solely because a shareholder of a predecessor corporation receives cash or other consideration in lieu of fractional shares of the new corporation. where a former shareholder of a predecessor corporation receives any
©2018 by folio fn, inc. all rights reserved. securities products and services made available through folio investments inc. member finra / sipc .
1. 62 similarly, the amalgamated corporation may, on behalf of a predecessor corporation, prepare and file information returns and slips under the various provisions of the act if the laws governing the amalgamation provide for the continuation of the predecessor corporation in the amalgamated corporation .
subsection 80. 01 (3) relates to an amalgamation of a debtor corporation and a creditor corporation. the provision applies where an
( ii) if a hypothetical person had, immediately after the amalgamation, acquired all of the shares of the new corporation received by the shareholders of the particular predecessor corporation (or another predecessor corporation that controlled the particular predecessor corporation) on the amalgamation in exchange for their shares of the predecessor corporation (or the other predecessor corporation, as the case may be), that hypothetical person would have acquired control of the new corporation. for example, this exception would apply to a particular predecessor corporation where on an amalgamation its shareholders collectively received more
deems the new corporation to be the same corporation as and a continuation of each predecessor corporation for purposes of the provisions of the act which deal with repayments of assistance. therefore, where the new corporation repays all or any part of such assistance that was received by a predecessor corporation, the repayment is treated in the same manner as described in
. similarly, if an assessment (or reassessment) has been received by a predecessor corporation and the predecessor corporation commenced an appeal prior to amalgamation, the new corporation will be able to continue the appeal .
rocket® folio, an application based platform, provides robust search, content management, and publishing from the desktop or delivered via cd / dvd / usb. folio converts files into the folio - views format for use or editing .
cambridge, massachusetts - based open market will retain folio' s 190 employees, who will remain at the company' s provo, utah, headquarters. folio will operate as a division of open market under folio president bill bennett .
capital of any shares held by one predecessor corporation in another predecessor corporation), even if the governing corporate law would dictate a higher amount .
will be applicable. for example, if an amalgamation results in an acquisition of control of a predecessor corporation, that predecessor corporation' s net capital losses will not be inherited by the new corporation. further, any
corporation to be applied against the taxable income of the predecessor parent corporation for any tax year prior to the amalgamation. it also does not permit the
may apply to the new corporation in respect of unpaid interest on a debt that is inherited by it from a predecessor corporation. for example, in
may cause a shift of adjusted cost base from one class of shares of a predecessor corporation to a different class of shares of the new corporation if the shareholder owned more than one class of shares of the predecessor corporation .
capital reduction that applied to the specific class of shares of the predecessor corporation would flow through to the particular class of shares of the new corporation .
of the shares in the capital stock of the corporation. the conclusion was that at the time the taxpayer guaranteed the debts of the corporation, the
todd mickelsen, senior director of product marketing and management of folio, said that folio is working on an upgrade to folio views that will import and index xml - tagged documents directly, and then retain them in xml format within the infobase. he said that he expects folio to be able to demonstrate such support in 1998 .
rocket software announced that it has acquired the folio and nxt business from microsoft. folio and nxt customers will obtain support and new product releases directly from rocket software .
excludes any capital loss from a disposition of a debt owing to the corporation by a ccpc with whom the corporation does not deal at arm’s length. therefore, any capital loss resulting from a disposition by a corporation of a debt owing to the corporation by a ccpc with whom it does not deal at
a corporation that is related to another corporation by virtue of being a subsidiary of that corporation (e. g. , controlled by that corporation), having the same parent company as the other corporation (i. e. , they are both subsidiaries of / controlled by the same corporation) or being controlled by the same person or group of persons. (business corporations act, ss. 1
affiliate
, and 2 (1) )
in the case of an amalgamation or merger, there may not technically be a disposition of property from a predecessor corporation to the new corporation. accordingly ,
deems the corporation to be controlled by the related group. this will be the case even if it is part of a larger group that in fact controls the corporation. however, where a corporation is controlled by a single person ,
purchase and sale agreement [ amendment ] - folio corp. and vision iv properties llc
the folio’s percentage return during the month ending on the date listed above the returns .
is applied concurrently as if the new corporation is the same corporation as, and a continuation of, the first mentioned predecessor corporation. in this way, the ucc of the leasehold interest is carried over to the new corporation. if and to the extent the regulations permit, the new corporation may claim capital cost allowance in respect of the leasehold interest. the predecessor corporation may not claim a terminal loss in respect of the leasehold interest and the capital cost allowance claimed by it becomes subject to the recapture rules in the hands of the new corporation .
with the corporation merely because he or she owns shares of the corporation. however, if a sufficient number of minority shareholders act in concert in order to direct the affairs of a corporation, they may be considered not to be dealing at
data corporation contracts with ohio bar association to create a computerized legal research system .
of the target corporation immediately before the time that control is acquired. also ,
the corporation, or a corporation controlled by it, commences to carry on business within 24 months of that deemed disposition (the 24 - month window) .
may arise when the shares of that corporation are redeemed or purchased for cancellation .
if the laws governing an amalgamation provide that the predecessor corporations are continued in the amalgamated corporation, the amalgamated corporation may file an election under the various provisions contained in the act on behalf of a predecessor corporation provided that the predecessor corporation itself would otherwise have been eligible to file the election on its own behalf if the amalgamation had not occurred. for example, the amalgamated corporation may file an election under
provides that the new corporation' s cost of a partnership interest held by the predecessor corporation is equal to the cost of that interest to the predecessor corporation. to ensure that all adjustments required to be made by the predecessor corporation in computing the adjusted cost base of the partnership interest will be taken into account in computing the new corporation' s capital gain or loss on a subsequent disposition of the interest ,
deems the parent shares received by the shareholders of a predecessor corporation to be shares of the new corporation for certain purposes. as a result, the condition described in
will not apply to deem a dividend to have been paid or received where shares of a predecessor corporation are converted into shares of the new corporation on an amalgamation .
stock purchase agreement - open market inc. , reed elsevier inc. and folio corp .
folio released web retreiver 2. 0, to import web content into infobase indexed documents .
the folio’s percentage return during the three months ending on the date listed above the returns .
rocket software (urltoken), a global developer of enterprise infrastructure products, today announced that it has acquired the folio and nxt business from microsoft corporation (nasdaq: msft). folio and nxt customers will obtain support and new product releases directly from rocket software .
) deems property that is inventory of the new corporation at the beginning of its first tax year to have been acquired by it for the amount that the property was valued by the particular predecessor corporation for its tax year ending immediately before the amalgamation. if a predecessor corporation used the cash method to compute its income from a farming business, the new corporation will be deemed to have acquired the inventory of that predecessor corporation at a cost equal to the amount included in the predecessor corporation' s income under
will not otherwise apply to deem a shareholder of a predecessor corporation to have received a dividend where the shareholder exercises its statutory dissent rights in respect of the amalgamation and receives payment for its shares from the new corporation. in such circumstances, the new corporation is paying the dissenting shareholder for its shares of the predecessor corporation. therefore the new corporation has not redeemed, acquired or cancelled shares of its capital stock as required for
, the capital cost to the new corporation of depreciable property of a prescribed class acquired by it on the amalgamation will equal the cost amount, immediately before the amalgamation, to a predecessor corporation of each property included in that class by the new corporation .
sitedirector upgrade. in other news, folio recently released version 4. 1 of sitedirector. in this version, folio opted to omit bundling a customized version of the allaire homesite html editor. instead, folio focused on reducing the complexity of utilizing infobase variables from within sitedirector template pages. some 60 independent variables have been consolidated into 12 master variables, according to folio .
if an assessment (or reassessment) of a predecessor corporation is made after amalgamation, it will usually be issued to the new corporation which will have the same rights as the predecessor corporation to file a notice of objection and to appeal the assessment (or reassessment). however, where the governing corporate law considers the new corporation formed on an amalgamation to be a continuation of the predecessor corporations, an assessment or reassessment issued in the name of the predecessor corporation is valid and enforceable against the new corporation (see
open questions. that’s not to say that it will be smooth sailing for folio. glenn kessler, an independent consultant who had extensive experience with folio when he was vp of emerging technology at the research institute of america, expressed the potential risks that this change represents for folio .
with) a predecessor corporation where the two corporations would have been related immediately before the amalgamation if the new corporation had been in existence at that time with the same shareholders that it had after the amalgamation. for example, a predecessor corporation will be deemed to be related to the new corporation where the predecessor corporation was, immediately before the amalgamation, controlled by a person or group of persons and the new corporation was, immediately following the amalgamation, controlled by that same person or group of persons. in addition ,
provides that where a person or group of persons controls the new corporation immediately after the amalgamation and that person or group did not control a particular predecessor corporation immediately before the amalgamation, that person or group is deemed to have acquired immediately before the amalgamation control of that predecessor corporation and of each corporation controlled by that predecessor corporation at that time. this provision will not apply, however, if the person or group of persons which controls the new corporation would not have acquired control of the particular predecessor corporation if that person or group had acquired all of the shares of the predecessor corporation immediately before the amalgamation. for example, on the amalgamation of two or more corporations which were controlled by related persons prior to the amalgamation, no acquisition of control of a predecessor corporation will occur because
applies the provisions of the act to the new corporation as if it had incurred or issued the debt on the same terms and at the same time as the predecessor corporation .
the folio’s average annual percentage return since it was created. if the folio inception date was less than year ago, the figure will be the total return since inception, instead of annualized .
the folio’s percentage return from the beginning of the year to the date listed above the returns .
are necessary to compute the new corporation' s income. in general, these rules will deem the new corporation to be the same corporation as, and a continuation of, the predecessor corporations for the purposes of computing its income. however, in determining the tax consequences to the new corporation, reference should be made to the particular provision in question .
last month open market essentially undid its february 1977 acquisition of another publishing software firm, folio. in exchange for at least $ 14 million in royalties, open market gave a new company led by folio co - founder brad pelo exclusive rights to market the folio publishing software for three years .
s thompson corporation, and the newly formed anglo - dutch conglomerate, reed elsevier plc .
1. 28 paragraphs 87 (2) (d) and (d. 1) generally provide a rollover of a predecessor corporation' s depreciable property to the new corporation .
deems the new corporation, to have granted such option and to have received proceeds equal to the amount of consideration previously received by the predecessor corporation for the granting of the option .
of the regulations will apply following a qualifying amalgamation to include the period throughout which the employee of the new corporation was employed by, and received remuneration from, the predecessor corporation .
the company today agreed to acquire text management software firm folio, marking its second acquisition this month .
folio (urltoken), a division of open market, jumped on the xml bandwagon with a significant announcement last month that foreshadows its plan to
open
folio infobases to enable documents to be indexed and secured in their native formats rather than requiring prior conversion to folio’s flat - file markup language .
purchase and sale agreement - folio corp. , vision iv properties llc and first american title co .
folio 4. 2 was released by open market. at the same time, open market released livepublish to replace the earlier folio sitedirector. (a sitedirector license was priced at $ 4, 995 )
this is the date a ready - to - go folio was created and made available to buy .
of computing income on construction contracts, the deferred costs and revenues pertaining to all uncompleted jobs of that corporation flow through to the new corporation if the latter also adopts the completion method .
in respect of an amount not yet due from a predecessor corporation will not become disentitled to the reserve by virtue of the amount becoming an obligation of the new corporation on the amalgamation .
you likley want to get your hands on a copy of folio views for windows or macintosh. first, keep in mind that there are differences between the 3. x and 4. x infobases. you need to find out which version of folio products produced your infobase. if nothing else, folio views 4. x will read the older nfo files. you want to export the infobase from folio views to a folio flat file (fff, very simple sgmlish, but not quite sgml text) .
of the regulations deems property of a prescribed class or separate prescribed class of the predecessor corporation immediately before the amalgamation to be property of that same prescribed class or separate prescribed class of the new corporation. for instance, where a property of a predecessor corporation is a timber limit which
) - - led folio corporation, a maker of cutting - edge, energy - efficient solid state lighting fixtures, has contracted with gucci for the illumination of their pilot store in midtown manhattan .
rollover where a taxpayer (except any predecessor corporation) owned an option to acquire shares of a predecessor corporation as capital property and, on the amalgamation of the predecessor corporation with one or more other corporations, received no consideration other than an option to acquire shares of the new corporation. there is no requirement that the shares to be acquired under the exchanged option be similar to those covered by the original option. for example, an option to acquire common shares of the predecessor corporation may be exchanged for an option to acquire preferred shares of the new corporation. where
folio has been in use at chubb for five years, and at this point, the company is in the midst of deploying about 500 native folio applications over an intranet to about 9, 000 employees .
folio, a rich - client application suite for assembling, securing and publishing reference information, began its existence as folio corporation in 1987, before being purchased by mead data central (lexis - nexis), open market and nextpage before being acquired by fast (fast search & transfer) in 2004 .
). also, the direct management voice of any minority shareholder who holds an officer' s position with a corporation may be relevant in assessing that shareholder' s relationship with that corporation .
. as the industry continued to consolidate, in 1996 canadian publisher thompson corporation bought west publishing .
will apply to deem the target corporation' s tax year to end immediately before the amalgamation .
for the tax year immediately before the amalgamation. where the new corporation also computes its income under the cash method, the cost of the inventory will be deemed to be an amount paid by the new corporation. the new corporation will be entitled to deduct the cost of the inventory under
corporation for any tax year prior to the amalgamation. effectively, following a qualifying vertical amalgamation ,
capital is to be allocated to the issued shares of the new corporation. where the streaming of
) (i) deems the capital cost to the new corporation of depreciable property of a prescribed class acquired from a predecessor corporation to be the amount that was the capital cost of such property to the predecessor corporation. where a predecessor' s capital cost of a depreciable property was reduced under
applied to deem the taxpayer’s capital loss to be nil where the loss arose from a debt owed to the taxpayer by a corporation in respect of a payment she made in honour of a guarantee of the corporation’s debts. the taxpayer was not a shareholder of the corporation, although her husband held
folio corp. sold to lexis - nexis (reed elsevier group), business and government information solutions .
1. 23 if the act is silent on the treatment of a particular tax attribute of a predecessor corporation, that attribute generally does not flow through to the new corporation on a qualifying amalgamation .
folio corporation was founded in 1987 and was subsequently owned by mead data central (lexis - nexis), open market and nextpage before its technology was acquired by fast search & transfer (fast) in 2004; in 2008 fast was acquired by microsoft. the folio and nxt products facilitate the management of online content .
vertical or horizontal amalgamation to be shares of the new corporation. as a result, the condition in
cannot affect the determination of any predecessor corporation' s fiscal period, taxable income or tax payable .
in certain amalgamations, the shares of a predecessor corporation which were listed on a designated stock exchange may be temporarily exchanged for shares of the new corporation which are not listed on a designated stock exchange .
folio nfo files are too much of a niche format to have already been reverse engineered, so you likely want a text dump of the content. this is not a problem, as folio software does have export abilities .
1. 77 where one predecessor corporation holds shares of another predecessor corporation, the cancellation of those shares on the amalgamation will not normally give rise to a gain or loss in the hands of the shareholder corporation, by virtue of paragraph (n) of the term disposition in subsection 248 (1) .
mickelsen said folio also intends to support the extensible style language (xsl) and extensible linking language (xll) in future releases of its folio product line, but he declined to be specific about the timing of such support .
will deem control of the target corporation to have been acquired immediately before the horizontal amalgamation. by virtue of
and will generally be limited to specified resource income from the resource property acquired from the particular predecessor corporation .
a stock dividend occurs when a corporation pays a dividend in stock instead of paying the dividend in cash .
. in 1990 paul allen and dan taggart, two graduates of byu, created infobases, inc. , and began offering lds publications on computer floppy disks. they chose to use folio views as their infobase indexing and presentation technology that allen was familiar with, having worked at folio corporation since that company' s founding in 1987. following
purchase and sale agreement [ amendment ] - folio corp. and vision iv properties llc - sample contracts and business forms
open market ceased to sell folio' s products and instead licensed them to a company known then as absb, led by one of folio' s founders. absb, later known as nextpage, and open market completed an agreement giving nextpage exclusive rights to the future development, marketing, sales and support of open market' s folio product line .
absb announced that it would launch the new folio product for its document distribution business under a new name, nextpage .
subsection 248 (1) defines a shareholder to include a member or other person entitled to receive a dividend. therefore, a person can be a shareholder of a corporation even if that person does not own any shares of the corporation. an example would be a policyholder of a mutual insurance corporation. the fact that such a shareholder does not receive any shares of the new corporation because of the amalgamation will not cause the requirement described
of the regulations will apply in determining the new corporation' s maximum capital cost allowance otherwise allowable on most depreciable property acquired from a predecessor corporation unless the conditions set out in paragraph 1100 (2. 2) (
will not apply to deem the corporation to be controlled by a group of persons, whether related or not .
solely because certain shareholders of a predecessor corporation receive consideration that is not shares of the new corporation, such as cash, by virtue of exercising the statutory right available in certain jurisdictions to dissent to the amalgamation. further ,
stock purchase agreement - open market inc. , reed elsevier inc. and folio corp. - sample contracts and business forms
we are very excited that rocket has acquired the folio and nxt products. rocket is well - positioned to offer top notch service and support to the folio and nxt customers and partners, ” said fast ceo and microsoft distinguished engineer bjørn olstad .
capital of any shares of a predecessor corporation held by the parent or held by another predecessor corporation or shares of a predecessor corporation held by any other person that were not exchanged for shares of the parent on the amalgamation or merger). where shares of more than one class of the parent are issued on the amalgamation or merger, any
as described in ¶1. 26, the new corporation acquires its inventory at the value used by its predecessor corporations. the new corporation will generally be expected to follow the inventory valuation method adopted by its predecessor corporations for the purposes of computing its income. where, however, the new corporation can establish that another valuation method which is sanctioned by
has control of the corporation will depend upon the facts of each case, including the terms of the trust agreement .
deems the corporation formed on a qualifying amalgamation to be a new corporation for purposes of the act. in general, the new corporation formed on a qualifying amalgamation is considered to be a continuation of the predecessor corporations for most purposes of the act. in addition, the shareholders of the predecessor corporations are generally deemed to have disposed of their shares for proceeds equal to their adjusted cost base and to have acquired their shares of the new corporation at that same amount .
e - commerce software maker open market gobbles up folio, a text management software firm, in its second acquisition this month .
sitedirector was developed as a way for companies to publish information previously available only in lan - based versions of folio' s software. several companies that use folio' s products internally were adding sitedirector to sell access to their private repositories on the web .
folio corporation was founded and quickly became the leader in publishing content on cd rom. the first product, nfolio 1. 2, was shipped in september 1988 as part of novell netware. users typing
help
at any dos prompt on a novell network were presented with the online netware manuals in folio infobase format. over the years, folio was propagated as part of novell' s netware, to an estimated 25 million desktops. (from a nextpage press release dated july 9, 2004 )
selling such publishing applications as nxt and folio to fast, nextpage is left to focus on launching a new document - management service .
purchase and sale agreement - folio corp. , vision iv properties llc and first american title co. - sample contracts and business forms
( b) a right or option to acquire shares of another predecessor corporation which right or option terminates on the amalgamation .
as noted in ¶1. 37, the designation of any bump amount must normally be made in the new corporation' s
provides that the provisions of the act do not apply in respect of the transfer of the debt to the new corporation. therefore, there are generally no immediate tax consequences as a result of the assumption of the debt by the new corporation .
. as a result, no double taxation of the same gain would arise when the new corporation actually repays the debt .
amalgamation, the issued shares of one of the predecessor corporations become shares of the new corporation under the relevant corporate legislation .
generally permit the corporation to move the recognition of the consideration for granting the option from the year of the option grant to the year in which the option is exercised. where a predecessor corporation has granted such an option and that option is exercised following an amalgamation, there is no provision in the act which allows the consideration for granting the option to be moved from the year of grant (for the predecessor corporation) to the year of exercise (for the new corporation). specifically ,
a collection of data, identified by a roll number, that consists of ownership, actual value and other information required for assessment purposes. the data in a folio usually describes one parcel and any improvements on it. a folio may describe multiple parcels and their improvements, or a portion of a parcel and / or the improvements on such a parcel. folio is synonymous with (assessment) roll number .
along with its own plane seat, the folio travels with its own pillow that has been designed to protect the binding and the spine .
hochwald, lambert / / folio: the magazine for magazine management; 6 / 15 / 94, vol. 23 issue 11, p15
back in 1987, curt allen, and his brother - in - law brad pelo, both students at brigham young university, founded a company called folio corporation to publish content on local area networks, and on digital cd - roms for use on desktop computers .
to cause the reduction of voting rights of a corporation' s shares owned by other shareholders, the person is deemed to be in the same position, relative to the control of the corporation, as if the voting rights were reduced at that time .
will not be applicable to provide a rollover where a new partnership is formed having the new corporation as one of its partners .
applies, resource properties are considered to become property of the new corporation and no disposition occurs. furthermore, for the purposes of
a cash dividend occurs when a corporation decides to distribute some of its earnings or profits to shareholders in the form of a cash payment. you will not receive advance notice of a dividend payment if you own stock in a corporation that declares a cash dividend .
while ohio attorneys were finding citations more quickly, the mead corporation, a longtime paper - making company based in dayton, was deciding that it needed to diversify to counter the cyclical ups and downs of the paper industry. mead chose to move into high technology and in 1968 paid $ 6 million for data corporation, which it renamed mead technology laboratories. mead was particularly interested in data corporation
the folio and future tense products and markets are radically different ,
said jay fiore, open market' s director of corporate marketing .
folio' s vision was around enabling large commercial publishers to sell content online ,
fiore said .
we' ve discovered that there' s a much larger component of content management, delivering personalized content that folio products don' t address but future tense does well .
as for the flat - file markup language that folio customers currently use for importing documents, mickelson said that folio will continue to support it. however, the company has made a strategic decision to migrate the views product toward direct import and export support for xml and other native formats .
lee gibbons, director of electronic product development for legal publisher matthew bender, also expressed his satisfaction that folio was headed in the right direction .
microsoft has announced it will divest itself of two enterprise online content management tools, namely folio and nxt, in a deal with rocket software .
folio in my recollection is an early cms system. the company has had a number of owners, including lexisnexis. the company said here :
mr. a is the sole trustee of a particular trust that owns all of the issued shares in the capital of a corporation .
deems the predecessor corporation to have disposed of its partnership interest immediately before the amalgamation for proceeds of disposition equal to its adjusted cost base. it also deems the new corporation to have acquired the partnership interest at a cost equal to those proceeds. as a result ,
( ii) the fair market value, immediately after the amalgamation, of all shares of the new corporation acquired by the shareholder .
the file nfomgr4. dll is a 32bit windows dll module for folio integrator software or other related programs. the file and the associated folio integrator software was developed by nextpage, inc. . the file was licensed as copyright © 1992 - 1999 nextpage, inc. all rights reserved. .
in february 1998, open market anounced that folio would make use of the new standrads xml for content, and xsl for style. (source )
open market licensed folio technology to itm products for that company' s new fusion technology to bridge between lotus notes databases to folio infobases. (the fusion product sold for about $ 15, 000 for a 300 - seat license .) (information week on line, june 1, 1998 )
folio investing, like other brokers, is required by federal law to help fund the securities and exchange commission (sec). the charge folio investing applies to your transactions is based on the current fee as set by the united states congress. sro fees only apply to sales - based transactions .
of the regulations, the time of acquisition of the property determines its prescribed class. however, where a predecessor corporation was not dealing at
would otherwise apply to deem control of each predecessor corporation to have been acquired in an amalgamation of two corporations or two corporations and one or more of their controlled subsidiaries. for example, this exception would apply where two corporations of equal value amalgamated and the shareholders of each corporation
note: a society that is created under the society act of bc or the canada corporations act will be a non - profit corporation .
note: a society that is created under the society act of bc or the canada corporations act will be a non - profit corporation .
property was transferred as a corporate asset in purchase of a corporation. the reported sale price may reflect book value rather than market value .
folio was sold to nextpage, for the stated amount of $ 6. 6 million. open market had licensed the folio technology to nextpage in july 1999. included in the march 2001 sale was the building and facilities, which nextpage had only leased from open market after the initial deal in 1999 .
tip: my former employer newsview solutions [ newsviewsolutions. com ] is one of the few oems still selling folio - branded products, and still uses the folio views 4. x products alongside with their digital asset management software. they could sell you a copy of views (i forget about pricing) .
though he believes folio must move toward open data formats, kessler sees other competitors already in that space, posing new challenges for the company .
it’s an open question how well folio will compete in online delivery of information in open formats ,
kessler said .
with folio, it was often difficult to go from sgml to the infobase format. this is definitely a step in the right direction. but they should have focused on this before now .
the property is taken from a private individual or corporation by government in exchange for compensation. the sale does not generally involve a motivated vendor .
provides that shares are disposed of by the shareholder to the corporation at the time they are redeemed, acquired or cancelled by the corporation. any deemed dividend on a redemption, acquisition or cancellation of a share may reduce the business investment loss (see ¶1. 52, and ¶1. 53
open market will combine folio' s text management software with its e - commerce transaction management package to provide new products for companies selling information - based services .
designated seats are usually reserved for human travellers but a rare copy of shakespeare' s first folio has taken a flight from sydney to brisbane safely buckled up .
on the july 1, 1999 date, all of open market' s folio - related contracts, partnerships and licenses were transferred to absb (nextpage). in addition, nearly all of open market' s 90 folio employees were retained to work in the new company that was to be headquartered in provo, utah .
folio is presented as a tribute to individuals and organizations whose work in graphic communications merits acclaim .
- - folio 1, p. [ 2 ] of cover. each issue has a theme and designer. ended with issue 12 ?
sanders printing corporation, letterpress and lithography since 1895, 350 hudson street, new york, n. y .
topic graphic design (typography) - - history printing - - history commercial art - - history smithsonian libraries author sanders printing corporation subject sanders printing corporation physical description v. : ill. (some col .); 20 x 23 cm 1960 1969 [ 196 -? - 196 -? ] 20th century place united states new york (state) new york type periodicals call number nc997. a1 f64
where a payment is made by a taxpayer to honour a guarantee in respect of a corporation' s liabilities, a debt arises at that time between the corporation and the taxpayer. in some cases, the guarantee payment might be made at a point in time when the corporation no longer qualifies as an sbc. this could preclude any resulting capital loss from being treated as a business investment loss. however, for purposes of applying the definition of
with an optional dividend, the corporation paying the dividend gives shareholders the option of receiving payment in cash, securities, or some combination of both .
when a stock splits, a corporation increases the number of its shares outstanding. as a result, the price - per - share usually decreases .
( b) after the amalgamation, the number of shareholders of each class, their proportionate ownership of each class, the number of issued shares of each class, the issued capital of each class for corporate law purposes and the terms and conditions of each class of shares of the new corporation are identical to those that existed for the particular class of shares of the predecessor corporation which were converted into that separate class of shares of the new corporation .
the small size and blazing speed of folio infobases have been key selling points .
what will be the tradeoff in index size and performance ?
kessler asked .
s increased focus on the environment, led folio is thrilled to be able to provide an immediately viable and aesthetically pleasing lighting alternative for gucci and our other clients .
with the creditor at that time. moreover, because such interest continued to be unpaid at the end of the predecessor corporation' s second tax year after the year in which the obligation to pay the interest arose, and the amalgamated corporation was deemed to be related to the creditor at that time under
amalgamation, no shares are issued by the new corporation. instead, the shares of the parent (in a vertical amalgamation) or one of its subsidiary
a corporation no part of the income of which is distributable to its members, directors or officers. (black' s law dictionary, 6th edition )
our take. folio will have to walk a fine line, finding a way to make money selling software in a niche market, even as its product begins to look, on the surface, more like mainstream text - retrieval products that are fast becoming commodities with little future. at a time when most of the full - text retrieval vendors are losing their shirts, folio claims it is earning profits. so far, folio has succeeded by staying focused on markets, such as legal, insurance and reference publishing, in which it is dominant. it now has a new parent, open market, that has staked out the high end of electronic commerce systems, a key concern of folio’s customers as they migrate to the web. the potential synergy between parent and new child is obvious and could help differentiate folio as it moves forward .
the folio’s percentage return over the past year. the figure will not include the current month. for example, in december 2008, 1 - year would display each ready - to - go folio’s performance from december 1, 2007 through november 30, 2008. if a percentage return is negative, it will be red and in parentheses .
another plan that the company hoped would generate sales involved modifying its databases to allow subscribers to import lexis and nexis files into their own work space as manipulable information. a cooperative alliance with microsoft corp. to coordinate lexis / nexis and the popular windows interface was a primary step toward this goal. mead data central' s december 1992 acquisition of folio corporation - - a pioneer and market leader in the development of information management software products located in provo, utah - - was another key step toward this goal. everhart planned to continue folio' s retail sales of such applications as folio views and simultaneously integrate its programming proficiencies into the lexis / nexis online systems .
open market was quick to distinguish its recent acquisition futuretense from folio. where folio was well - suited to delivering large collections of reference material, it lacked a personalization engine and tools for collaborative authoring, along with design and production tools that would appeal to most businesses. futuretense technology was better suited for the ecommerce business that open market had decided to focus on, rather than the document management technology that folio was focused on. futuretense failed to save open market as a company, and they declared bankruptcy in august 2003. in 2004 futuretense, and associated open market technologies were part of fatwire software corporation, owners of updateengine, a java - based content management solution .
exhibit 2. 3 - - - - - - - - - - - folio trademarks and use guidelines open market' s folio trademarks and copyrights the following are registered trademarks and trademarks of open market. initial use of these trademarks must include the (r) or o symbols. you must use these marks exactly as they appear below .
corporations (in a horizontal amalgamation) are not cancelled, while the shares of the other predecessor corporation (s) are cancelled without any repayment of capital .
) (ii) determines at any time the undepreciated capital cost (ucc) to the new corporation of depreciable property of a prescribed class. generally, under
requires the predecessor corporation to recognize a gain on the disposition of any partnership interest which had a negative adjusted cost base immediately before the amalgamation. the rule in
. where it applies, the predecessor corporation will be deemed to have disposed of the property for proceeds equal to its fair market value immediately before the amalgamation .
the applicable software must also contain a copyright notice of open market' s ownership of the applicable application in the application splash screens in a form consistent with that specified below. use guidelines logo artwork for commercial publications [ folio logo appears here ] logo usage for commercial publications use of powered by folio logo color 100% black or authorized colors media and packaging placement the powered by folio logo must be prominently displayed on all (1) diskettes, (2) cd - roms, (3) other media used in connection with the distribution of any commercial publication, (4) packaging, (5) advertising, and (6) promotional materials associated with distributing or marketing each commercial publication. the powered by folio logo must be present on the front and spine of all packaging. call (801) 229 - 6700 if you have any questions regarding the placement of the powered by folio logo. publisher may feature its company logo or commercial publication trademark more prominently than the powered by folio logo, and publisher may use its own 41
folio corporation was founded in 1987 by curt allen and his brother-in-law brad pelo . it quickly gained recognition for helping other companies to publish content on local area networks and on digital cd-roms for use on desktop computers . allen and pelo were both students at byu ; allen was in mechanical engineering and pelo was in public policy . during the 1986 summer break , they began working on a computer program that would index , compress , and continually update text information . success came in 1988 when novell agreed to provide a read-only version of folio 's software with every netware operating system that novell shipped . 
folio corporation was founded in 1987 by curt allen and his brother-in-law brad pelo. it quickly gained recognition for helping other companies to publish content on local area networks and on digital cd-roms for use on desktop computers. allen and pelo were both students at byu; allen was in mechanical engineering and pelo was in public policy. during the 1986 summer break, they began working on a computer program that would index, compress, and continually update text information. success came in 1988 when novell agreed to provide a read-only version of folio's software with every netware operating system that novell shipped.
folio corporation was founded in 1987 by curt allen and his brother-in-law brad pelo. it quickly gained recognition for helping other companies to publish content on local area networks and on digital cd-roms for use on desktop computers. allen and pelo were both students at byu; allen was in mechanical engineering and pelo was in public policy. during the 1986 summer break, they began working on a computer program that would index, compress, and continually update text information. success came in 1988 when novell agreed to provide a read-only version of folio's software with every netware operating system that novell shipped.