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To be consistent with Item 5 and keep the universe of foreign entities the same for Item 6(a), we say that foreign entities are only listed in 6(a) if they have intracompany (or direct to customer)...
If the assets being contributed to the JV constitute substantially all of the assets of an operating unit as defined in §802.1(a) or an entire legal entity is being contributed, the sales of those...
Acquired Person (let's call it B) holds 100% of Newco and holds at least 70% of the voting securities of Y, so both Newco and Y are issuers within the person of B. This means that for the 802.4...