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6A Business tax return – Partnership/consortium, Instructions
Use tax return Form 6A to report all your income and expenses. Enter the amounts in the 'Accounting' and 'Tax accounting' columns. If more than one accounting period has ended during the calendar year, use a single tax return form and supplemental forms to report the information on all the accounting periods. When reporting the values of your assets, do it on the basis of the accounting period that ended last. Enter the amounts to the cent.
If you are making corrections to a previously submitted tax return, you must file an entirely new return as a replacement. Resubmit all the details you filed before. It is not enough that you fix incorrect details or add new information.
If you need to add an enclosure, fill out an official enclosure form that you have downloaded on the Tax Administration's site. Send other types of additional documentation (e.g. receipts, vouchers and itemisations) only if the Tax Administration asks you to do so.
You can file the business tax return and enclosures electronically in MyTax or through other e-filing channels. In order to e-file, you will need personal online banking codes or a mobile certificate.
Read more about e-filing
If any changes to the partners' shareholding or to the investment and interest rate of a limited partner have taken place, you must report them only on a Notification on amendments and on termination of business on the ytj.fi (BIS) website. You can file the notification electronically or on Form Y5 on paper. The changes you report will become effective upon their entry to the Trade Register by the Finnish Patent and Registration Office (PRH).
Use the BIS Form Y5 also to report any changes to company information (e.g. a changed accounting period) or its line of business. You can file the notification electronically or on Form Y5 on paper.
1 Partnership details and tax year
2 Calculation of taxable income
3 Information on partners, and itemisation of rents, interests, selling prices and other payments to their relatives
4 Itemisation of apartments and real estate included in business assets and in residential use by a partner or their family
5 Calculation of interest expenses relating to business income source which are non-deductible if equity is negative due to cash withdrawals for private use
6 Calculation of net worth
7 Specification of the business partnership's equity
9 Capital gains derived from securities and real estate included in the partnership's fixed assets
10 Wages paid
The name of the business partnership.
Business ID
The Business ID of the business partnership.
The tax year for which the tax return is filed.
Accounting period
The partnership's accounting period.
Please note that any information you may fill in here on a change to the start or end date of the accounting period is not passed on to other databases. If you need to change the accounting period, you must submit a 'Notification on amendments or on termination of business' to the Business Information System (ytj.fi). You can file the notification electronically or on Form Y5 on paper.
If more than one accounting period has ended during the tax year, use a single tax return form and the necessary supplement forms to report the information on all the accounting periods.
The line of business based on the Standard Industry Classification of Statistics Finland:
code for the line of business
the name of the line of business
Please note that any information you fill in here on a changed line of business is not passed on to other databases if you just report it on your tax return. If you need to report a changed line of business, you must submit a 'Notification on amendments or on termination of business' to the Business Information System (ytj.fi). You can file the notification electronically or on Form Y5 on paper.
Additional information provided by (name)
This line is for the name and phone number of an individual who can provide further information to the Tax Administration.
Shareholder in a foreign partnership
If the partnership is a shareholder in a foreign partnership, you must check the box.
Partnership claims refund of foreign taxes paid
Check the box if the partnership has paid taxes in a foreign country during the tax year and you are claiming credit for the foreign taxes paid. Complete Form 70 (Claim for relief for double taxation) to claim it. In addition, you must also indicate the gross amount of the foreign income on this tax return.
Fill in the partnership's taxable income and tax-deductible expenses in the Tax accounting column of this section.
The 'Calculation of taxable income' section has a separate Accounting column for any income and expense items where the amount booked in the accounts may be different from the amount to be taken into account in the tax assessment.
Enter the amounts for the calculation of taxable income to the cent without a prefix (no plus or minus sign). If the reported item differs from its usual default value, enter a minus sign (-).
Income and expenses are divided by source of income
A business partnership can have three sources of income. The taxable income and deductible expenses of each source of income are determined according to different legal provisions:
Business: act on business tax (EVL (360/1968))
Agricultural: agricultural income tax act (543/1967)
Personal: act on income tax (TVL (1535/1992))
Personal source of income
Fill in the revenue relating to personal sources of income as a lump sum in section 2.3 on the 'Profit on personal source of income and taxable capital gains' line. However, do not include any dividends and co-operative surplus relating to personal sources in the lump sum. They are instead reported on a separate line in section 2.3 – Dividends and co-operative surplus relating to personal income source. Report also the expenses, as a lump sum, in section 2.6 (Total expenses attributable to personal source of income).
Itemise the revenue and expenditure attributable to personal source of income on Form 7B (Information on business partnership's personal source of income) and the related dividends and surplus on Form 73B Business partnership's dividends and co-operative surplus received.
Agricultural source of income
Fill in your revenue from an agricultural source of income as a lump sum in section 2.4 (Total profit from agricultural source of income). In the same way, fill in your expenditure as a lump sum in section 2.7 (Total expenses attributable to agricultural source of income). Itemise the related revenue and expenditure on Form 7C (Information on business partnership's agricultural source of income).
2.1 Business income
This line is for the net sales/turnover for the tax year. Net sales comprise the sales income from the partnership's primary operation minus any discounts granted, and minus VAT and any other taxes based on sales volumes.
Report any dividends and co-operative surplus included in net sales under Financial income, on line 'Dividends and co-operative surplus' in section 2.1 of the form.
Grants and subsidies received
This line is only used to report grants and subsidies relating to business activities (from the Ministry of Economic Affairs and Employment, Ministry of the Environment, Business Finland, etc.) that you have booked as income. This line is not for any grants received from the public sector for the purpose of buying fixed assets for the partnership; instead, you should book them indirectly as deductions from paid acquisition costs.
If you have been granted a VAT relief (for small businesses), its amount must be entered here.
Other business income
Other taxable business income, such as
Capital gains on any fixed assets sold/transferred (if you made a profit)
Received insurance indemnities, received damages
Other types of taxable business income, not reported elsewhere in section 2.1
Financial income
Dividends and co-operative surplus
The total amount of dividends and co-operative surplus received as a result of business activities.
Provide more detailed information on Form 73B (Business partnership's dividends and co-operative surplus received). The Tax Administration automatically grants a deduction for the tax-exempt portion of dividends and co-operative surplus in the shareholder's tax assessment. The amount is deducted against the profit-share received from the partnership. The Tax Administration calculates the deduction on the basis of the information provided on Form 73B.
If the partnership owns corporate stock and shares that are related to its business source of income, they are fully regarded as part of its business net worth.
If the stock and shares related to the partnership's business have earned dividends, it is regarded as dividend income relating to business activities.
The taxable portion of such dividends is determined on the basis of whether the dividends are distributed by a listed company or by a non-listed company.
Distributions by listed companies are 85% taxable business income and 15% tax-exempt income.
Dividends received from companies that are not listed on any stock exchange are 75% taxable business income and 25% tax-exempt income.
Read more about the taxation of dividends and about distribution of retained earnings (guidance in Finnish and Swedish, links to Finnish).
If received by your partnership within its business source of income, the taxable part of surplus is determined on the basis of whether the cooperative that distributed the surplus is listed or not.
The surplus paid by a listed cooperative is 85% taxable business income and 15% tax-exempt income. A cooperative is "listed" if its participations or securities are traded in the stock exchange. Currently, there are no listed (=publicly traded) cooperatives in Finland.
The surplus funds distributed by a non-listed cooperative are 25% taxable business income and 75% tax-exempt income up to €5,000 in total. If the total surplus exceeds €5,000, 75% of the exceeding part is taxable business income and 25% is tax-exempt.
In other words, surplus from nonlisted co-operatives not exceeding €5,000 is taxed more lightly. This tax relief is personal for every individual taxpayer and applied only once for every tax year. If the surplus funds relate to several sources of income, the 5,000-euro relief is applied in the following order:
Surplus on personal source of income
Surplus on agricultural source of income
Surplus on business source of income.
However, if the cooperative pays out a refund of surplus and enters it as a deductible expense in its accounting, it is fully taxable income for the beneficiary receiving it.
Read more about the taxation of surplus funds (in Finnish and Swedish, links to Finnish).
The taxable interest income received as the result of the partnership's business. For example, interest on various bank deposits.
Profit sharing among partnerships/consortia
This line is for income in the form of profits received by your partnership from other partnerships and consortia. Enter the amount as they are booked in accounting. Shares of profits received from a partnership/consortium are tax-exempt income for the recipient. Instead, the recipient is taxed on the basis of the partnership's share of income. Shares of income are calculated according to the income tax act (§ 16 and § 16a).
Taxable portion of income
Enter your partnership's shares of income relating to domestic partnerships, as defined in § 16 of the income tax act. The shares of income you are aware of at the time of filing the tax return is what you must report. If you are not yet aware of the sizes of such shares, leave blank. The Tax Administration will take the shares of income into account on the basis of the information it obtains from domestic partnerships and consortia. Check your tax decision to ensure that all the shares of income have been included in the partnership's profit and loss for the tax year.
This section of the tax return form is also for reporting shares of income received from foreign partnerships and European economic interest groupings, as defined in § 16a of the act. If you are not aware of the sizes at the time of filing the return, please supplement your return as soon as the income information becomes available to you.
Income from capital redemption policies and certain insurance policies
Accounting column:
Enter your income derived from insurance policies with a capital-redemption clause, form life insurance policies containing a saved deposit, and from pension insurance contracts (§ 35.1 and § 35 b of the act on income tax).
Tax accounting column:
Enter the part of the above income that is subject to taxation. Tax must be paid on received amounts from a capital redemption policy, or from a life insurance policy, that are part of the company's business source of income, and for which there is no interest income at a fixed rate (for more information, see § 35.1 of the act on income tax). Such a received amount of income may be an insurance indemnity or an amount paid to you in connection with a repurchase. Your taxable income would consist of the proportional part of the received amount that equals the yield from the savings deposit at the date of receipt. If this kind of income is received, it is treated as income for the ongoing tax year when received.
In addition, if you receive income in the form of revenue from a life insurance policy containing savings, from a capital redemption policy, or from a pension insurance contract as referred to in § 35 b of the act on income tax, it is treated as taxable income and its amount must be calculated as laid down in § 35 b of the act.
Other financial income
Other taxable financial income including foreign exchange gains.
Revaluation gains
Revaluation gains, as shown by accounting, on
financial assets (§ 5a, subsection 1, act on business tax)
current assets (§ 5a, subsection 2, act on business tax)
fixed assets (§ 5a, subsection 4, act on business tax).
Taxable portion
Enter the taxable part of the gains. Generally, revaluation gains are subject to tax in their entirety. However, they are tax-exempt income in cases where the historical write-off (under § 42 of the act on business tax) had not been approved as a tax-deductible expense in the year when it was made.
Decreases of reserves
Decreases of reserves, as shown by accounting. Enter the reserves on Form 62 (Reserves, revaluations and depreciation of fixed assets) as well.
The taxable portion of the decreases must be reported here.
The following are subject to tax:
If an operating reserve has been cancelled and booked as income
(§ 46a, act on business tax)
If a replacement reserve or part of it has not been used
(§ 43, act on business tax)
If there has been a warranty reserve in a partnership/consortium operating a construction, shipbuilding or metal industry business, and part of the reserve exceeds the expenses arising from warranty repairs (§47, act on business tax)
Income-entry for private use, if expenses for private use have been deducted in the accounts
The private expenses of shareholders cannot be booked as tax-deductible expenses for a partnership. For example, if a shareholder has used the partnership's property, or products manufactured by the partnership, for private purposes, the expenses are not tax-deductible for the partnership. If expenses are included in the expenses deducted in the accounts, make an income-entry for private use here in order to reverse the booking.
Private use of car
Enter the expenses attributable to private use of a motor vehicle (car) if they are included in the expenses deducted in business accounting.
Private driving includes daily commuting between home and work – if a shareholder has used a car owned or controlled by the partnership for his or her commute.
Private use of goods
Enter the original price i.e. acquisition cost, without VAT, of any goods that have been taken into private use.
This line is for other types of private use, such as using a telephone, real estate unit, leisure home or boat for private purposes.
If any of the shareholders in your partnership utilises a unit of real estate for private purposes, enter the amounts reflecting private use of the expenses of that real estate and of its depreciation.
Example: The partnership's shareholder has used a business-related real estate unit as a holiday home for their family. The total expenses attributable to the real estate unit are €10,000, of which the portion attributable to private use is €3,000. €3,000 for other private use is added to the partnership's business income.
Total taxable business income
This line is for the sum total of the Tax accounting column 2.1 (Business income).
2.2 Tax-exempt income in the profit and loss account
This line is for reporting the total of other tax-exempt revenues, recorded in the profit and loss account.
Examples of this kind of income include movie production incentives (§ 6.1, subsection 1, paragraph 5, act on business tax) and foreign income subjected to the exemption method (itemise on Form 70, 'Claim for relief for double taxation').
2.3 Profit from personal source of income
Personal source of income comprises, for example, rental income earned from apartments rented to tenants outside of the partnership, interest collected from a shareholder for borrowing the partnership's cash, and capital gains and capital losses arising from any selling of assets relating to personal sources of income.
Profit on personal source of income and taxable capital gains
Enter the revenues and taxable capital gains relating to personal sources of income.
Provide an itemisation on Form 7B – Information on a business partnership's personal source of income.
Add line 2.3 (Total income) on Form 7B to line 4.4 (Taxable capital gains for the tax year) on Form 7B. Enter the total on this line.
To arrive at capital gains subject to tax, subtract your capital losses for the tax year, and for previous years if they had not been tax-deductible previously, from the capital gains for the tax year.
Do not add the dividends and co-operative surplus on personal source of income to the profits reported on this line. You must enter them on the next line instead.
Dividends and co-operative surplus on personal source of income
The dividends and co-operative surplus that your partnership has received relating to its personal source of income.
Provide an itemisation on Form 73B (Business partnership's dividends and co-operative surplus received). Receipts of dividends and surplus relating to the partnership's personal source of income are not taken into account when the Tax Administration calculates the income for the partnership's personal source of income. Instead, they are distributed directly to the shareholders as their taxable income, in proportion to the income shares of each shareholder.
For the shareholders, the receipts of dividends and surplus can be fully tax-exempt, partly tax-exempt, or fully taxable income.
Detailed guidance (in Finnish and Swedish, links to Finnish): on taxes on receipts of dividends and surplus funds
Please note that any dividends and surplus relating to the partnership's income from business or agriculture is part of business income. The Tax Administration divides it into capital income and earned income according to different rules than the ones applied on the division of corresponding income when it relates to a personal source of income.
2.4 Total profit from agricultural source of income
This section is for reporting your partnership's income relating to agricultural sources.
Itemise agricultural revenue, expenditure, and assets on Form 7C (Information on business partnership's agricultural source of income). Enter the same amount here that you report on Form 7C, section 2 – Total profit.
Report any receipts of dividends and co-operative surplus relating to the agricultural source on Form 7C, and add them to the total of profits on Form 7C, section 2. If your partnership receives dividends and co-operative surplus on its agricultural source of income, it is fully taxable as the partnership's income from agricultural activities.
Additionally, provide an itemisation on Form 73B – Business partnership's dividends and co-operative surplus received. When assessing the shareholders' taxes for the year, the Tax Administration automatically grants a deduction for the tax-exempt portion of dividends and co-operative surplus. It is deducted from the income the shareholder receives from the partnership. The Tax Administration calculates the deduction on the basis of the information provided on Form 73B.
The entire value of shares and participations relating to the partnership's agricultural source of income is part of the partnership's agricultural assets.
2.5 Business expenses
Purchases, variation in stocks and inventory
Fill in the total cost of goods sold during the accounting period.
The way to arrive at the cost of goods sold is to adjust actual purchases with the change in inventory (initial inventory, incl. finished goods and work-in-progress + purchases during the accounting period – final inventory, incl. finished goods and work-in-progress).
The expenses arising from external services. External services include services, work and subcontracts for which your supplier, service provider, etc. has been paid, and which relate to the primary operation.
Staff expenses
Wages, salaries and fringe benefits
Enter the wages, salaries and fringe benefits as they are in your partnership's payroll accounts.
Pension and other contributions
Enter the partnership's pension insurance contributions and other contributions.
These include insurance contributions and other similar payments relating to pension, sickness, disability and other similar benefits of employees and their family.
Depreciation and revaluation of fixed assets
This line is for depreciation according to plan and for the change in the difference between book depreciation and depreciation as planned, and booked as expenses in the P/L.
Fill in Form 62 (Reserves, revaluations and depreciation of fixed assets).
Deductible portion
Enter the deductible depreciation expense set out by the act on the taxation of business income (§ 24, § 30–34 and § 36–41 of the act). The deductible expense cannot exceed the maximum limit for depreciation laid down in the act.
If your partnership uses any assets that are leased, they are under a leasing contract so you do not own them, and no depreciation expenses can be booked against them.
This line is additionally for any depreciation from previous years that has so far not been deducted in the partnership's tax assessment (i.e. remaining unused) that you want to deduct this year. Specify the unused depreciation on Form 12A (Specification of unused tax depreciation).
Reduction in the value of fixed assets
This line is for decreases in the value of fixed assets, as shown by accounting, not reported in the form of depreciation.
The deductible portion of the decreases in value of fixed assets that are "permanent", i.e. not subject to wear (§ 42, act on business tax). Only a decrease in the value of securities other than shares, or in the value of fixed assets other than land areas is deductible. This requires that the end-of-year value is substantially lower than the undepreciated acquisition cost.
Other business expenses
Entertainment expenses
This line is for the total of entertainment expenses as they are in your books.
Deductible portion 50%
For tax purposes, only 50% of them is deductible. Fill in the deductible portion – i.e. 50% – on the appropriate line.
This line is for your partnership's rental expenses that relate to its business, including office space, premises, rented machinery, etc.
Other deductible business expenses
The types of business expenses that are tax-deductible and not included in any of the other expense items in section 2.5. Examples:
motor vehicle expenses
leasing fees.
Non-deductible expenses
The items deducted in accounting that are not tax-deductible. Do not include the non-deductible expenses in any other expenses of the Calculation of taxable income.
Non-deductible expenses include the expenses that relate to foreign-source income subjected to the exemption method. Provide an itemisation on Form 70 (Claim for removal of double taxation).
Direct taxes
Direct taxes, as shown by accounting.
However, this line is not for taxes like real estate tax for a building that your partnership has for a business purpose. If you pay real estate tax, enter it under Other business expenses – Other deductible business expenses (in section 2.5).
Fines and other penalty fees
This line is for the partnership's non-deductible expenses that consist of fines, financial sanctions and other penalty fees.
If a punitive tax increase has been imposed, the partnership cannot treat it as a deductible expense. Punitive increases may be imposed on a variety of taxes. However, it is not relevant what the tax in question is. Other penalty charges such as surtax, late penalties or penalty interest are also not deductible.
Other non-deductible expenses
Other expenses recorded in your partnership's accounts that are not tax-deductible.
For example, the direct taxes of the partnership's shareholders if they have been recorded in the accounts.
Financial expenses
The total amount of interest expenses recorded in the accounts.
Interest expenses with restricted deductibility (§ 18 a, act on business tax)
Enter the interest expenses that you cannot deduct fully during the current tax year due to the restriction set out by § 18 a, act on the taxation of business income.
The provisions of § 18 a and § 18 b restrict the deductibility of interest expenses in some circumstances. If the partnership has paid any interest expenses falling into this category, fill in Form 81 ("List of net interest expenses" – Selvitys nettokorkomenoista) to itemise the sum total. In addition, you can use Form 81 to claim deductions for the interest expenses from previous years that have been subject to restriction.
Detailed guidance on the restricted deductibility of interest expenses (in Finnish and Swedish, link to Finnish)
The deductible part of expenses that you deduct this year. To arrive at this amount, you must deduct the restricted amount above (in reference to § 18 a, act on business tax) and any other interest expenses that cannot be deducted for tax purposes (under § 18, subsection 2 of the act).
Section 5 (Calculation of non-deductible interest expenses) contains a calculation formula for calculating non-deductive interest based on § 18, subsection 2 of the act on business tax. According to § 18, subsection 2 of the act on business tax, interest is not deductible if the partnership's equity is negative due to withdrawals for private use if such withdrawals have been financed with loans. In these circumstances, part of the loans taken by the partnership has been used to finance private withdrawals. The related interest expenses is not deductible from your partnership's business income. Please note that it is not possible that non-deductible interest would be higher than interest expenses in total.
Other financial expenses
This line is for other financing costs as they are in the partnership's books, such as:
Loan management fees
Bank fees for providing a credit limit
Bank guarantee commissions
Credit insurance expenses
Mortgage expenses
Recovery and collection expenses
Exchange rate losses
The amount to fill in is the deductible part attributable to business activities. Only the financing expenses that relate to your partnership's business can be deducted as business expenses.
Examples of non-deductible financial costs include the case discussed above where private withdrawals have been made by the partnership's shareholder (and the money they withdraw has been borrowed).
Increases in reserves
Increases in voluntary reserves as recorded in the accounts.
Provide an itemisation on Form 62 (Reserves, revaluations and depreciation of fixed assets).
The deductible part of the amount of increases in voluntary reserves.
Under certain conditions, the business partnership's deductible reserves for tax purposes are:
a reserve made in the balance sheet for replacement of fixed assets (§ 43, act on business tax)
a reserve made in the balance sheet to safeguard the continuity of business operations (§ 46 a, act on business tax)
a reserve made in the balance sheet in order to cover any warranty expenses in the future (§ 47, act on business tax)
Deductible expenses not recorded in the accounts
Any deductible expenses that are not included in the profit and loss account for the accounting period. An example is the deduction for training expenses (koulutusvähennys; utbildningsavdrag). If your partnership has paid expenses falling into this category, itemise the deduction on Form 79 ("Claim for training deduction in business operations" – Vaatimus elinkeinotoiminnan koulutusvähennyksestä).
Total deductible business expenses
Enter the total business expenses from the Tax accounting column, section 2.5, that are deductible.
2.6 Total expenses attributable to personal source of income
Itemise the expenses attributable to personal source of income on Form 7B (Information on business partnership's personal source of income).
Transfer the total expenses from Form 7B, line 3.4 (Total expenses) to this line.
Do not enter an allowable capital loss as expenses attributable to personal source of income. The Tax Administration deducts any allowable capital loss from capital gains in the course of the next five years.
Expenses attributable to a personal source of income must not be included in items that you report as expenses attributable to a business or an agricultural source in sections 2.5 and 2.7.
2.7 Total expenses attributable to agricultural source of income
Itemise the expenses attributable to agricultural source of income on Form 7C (Information on business partnership's agricultural source of income).
Transfer the total expenses from Form 7C, section 3 (Total expenses) to this line.
Expenses attributable to an agricultural source of income must not be included in the items that you report as expenses attributable to a business or a personal source in sections 2.5 and 2.6.
Profit or loss for the tax year
Business profit
Enter the result if it is positive, relating to the business source of income:
Subtract total deductible business expenses (i.e. the sum of section 2.5) from total taxable business income (sum of section 2.1). If the result is positive, enter it here.
If your partnership has any allowable losses from previous tax years, the Tax Administration grants deductions for them automatically, so do not enter them in the tax return.
Business loss
This line is for filling in the amount of the loss if the result is negative.
Subtract total deductible business expenses (i.e. the sum of section 2.5) from total taxable business income (sum of section 2.1). If the result is negative, enter it on this line. Do not add a prefix (-).
Result for personal source of income
If the result relating to a personal source of income is positive, fill it in:
Subtract deductible expenses relating to a personal source of income (i.e. the amount in section 2.6) from the revenues relating to a personal source of income (i.e. from Profit on personal source of income and taxable capital gains, section 2.3 first line). If the result is positive, enter it here.
Any receipts of dividends and co-operative surplus that relates to your partnership's personal source of income (i.e. the amount in section 2.3 on the appropriate line "Dividends and co-operative surplus relating to personal income source") are not taken into account. The Tax Administration distributes the dividends and surplus funds to be taxed as shareholder income, in proportion to their shares of income.
Loss for the personal source of income
If the result relating to a personal source of income is negative, fill it in:
Subtract deductible expenses relating to a personal source of income (i.e. the amount in section 2.6) from the revenues relating to a personal source of income (i.e. from Profit on personal source of income and taxable capital gains, section 2.3 first line). If the result is negative, enter it on this line. Enter the loss without a prefix (-).
Profit for the agricultural source of income
This line is for filling in the profit relating to an agricultural source:
Subtract the expenses relating to an agricultural source of income (i.e. the amount in section 2.7) from the revenues relating to the agricultural source (i.e. from Total profit from agricultural source of income, section 2.4). If the result is positive, enter it here.
Loss for the agricultural source of income
This line is for filling in the loss relating to an agricultural source:
Subtract the expenses relating to an agricultural source of income (i.e. the amount in section 2.7) from the revenues relating to the agricultural source (i.e. from Total profit from agricultural source of income, section 2.4). If the result is negative, enter it on this line. Do not enter a prefix (-).
3. Information on partners, and itemisation of rents, interests, selling prices and other payments to their relatives
This section is for giving details on any changes to the income shares attributed to different partners, and on any payments made to partners' relatives, and other similar details.
This section is not for reporting
Changes in shareholders' identities
Changes to a limited partner's investment and to the interest rate of a limited partner
Shares of profits
Cash withdrawals for private use, or investments received by the partnership
If any changes to shareholding or to the investment and interest rate of a limited partner have taken place, you must report them only on a Notification on amendments and on termination of business, Form Y5, on the ytj.fi (BIS) website. The changes you report will become effective after the Finnish Patent and Registration Office (PRH) has entered them in the Trade Register.
This section is not for filling in the amounts of any contributions that the payer must file an annual information return for, or submit a report to the Incomes Register for. This means that you must not fill in paid-out wages and salaries, fringe benefits and interest expenses. There is enough space for reporting the information on four partners. If your partnership has more than four partners, fill in Form 72A (Partnership's partners, Supplement to Form 6A).
Name and personal identity code or Business ID
The name and personal identity code of every partner. If shares are held by an entity, not a natural person, fill in its Business ID.
In addition, enter the name and personal identity code of any relative of a shareholder or partner to whom the partnership has paid rent, interest, selling prices, or other payments during the tax year.
The partner's status
Check the box according to whether the partner's status is general (vastuunalainen; ansvarig) or limited partner (hiljainen; tyst).
Leave the boxes unchecked if the payment has been made to a relative, not to a partner (section 'Paid in the calendar year').
End-of-year balance of general partner's private account
Report on this line the balance of a partner's private account at the end of the accounting period. Do not include in this amount the partner's share of the profit or loss for the accounting period ended.
Example of balance of private account:
Starting balance of equity (January 1)
Investment by a limited partner €2,000
Equity: Partner A €-50,000
Equity: Partner B €30,000
Private account: Partner A €5,000
Private account: Partner B €-12,000
Profit for the accounting period €60,000
Ending balance of equity (Dec 31) €35,000
Partner A:
Equity, 1 Jan. (€-50,000) + private investments during the accounting period (€5,000) = €-45,000
Partner B:
Equity, 1 Jan. (€30,000) + private withdrawals during the accounting period (€-12,000) = €18,000
Partner's share of income (%)
Indicate how many percent of the partnership's income for the tax year is the partner's share. When the percentage shares of all the partnership's shareholders are added together, the sum must always be 100%.
Report the share of income and the partner's details also if a silent partner holds a share in the partnership's income for the tax year. Do not include any interest paid to the limited partner here.
Detailed guidance on how the partners' income is divided for tax purposes (in Finnish and Swedish)
Shareholder has worked for the company during the accounting period
Check the box as appropriate. The Tax Administration sends this information on to the Finnish Centre for Pensions, which needs it to supervise compliance with the self-employed persons' pensions act.
Paid in the calendar year: rents, interest and selling prices, as well as other payments.
Fill in the amounts paid to partners and their relatives
as paid rent
as interest expenses
as prices for any purchases of assets and property, and
other payments not reported on an annual information return or on a report submitted to the Incomes Register.
These payments must be reported for the calendar year, regardless of the partnership's accounting period.
For shareholders and partners who have not received anything, leave the fields blank.
Please note that the shareholders themselves also have to include their income received from the partnership in their pre-completed tax returns.
4. Itemisation of apartments and real estate included in business assets and in residential use by a partner or their family
Report the following information only if the partner using the apartment is a natural person or a domestic estate of a deceased person:
Personal identity code, in full, of the shareholder/partner who used the apartment
Name of real estate unit, real estate company or housing company
Period of residential use means the length of time, during the partnership's accounting period, when the shareholder, partner, or family members have lived in the apartment.
The value of the apartment or real estate unit used in the previous year's calculation of net worth.
When the partner's share of capital income is calculated in circumstances where the partner has lived in an apartment or real estate unit owned by the partnership, the value of the apartment/real estate must be subtracted from the partner's share of the partnership's net worth.
5. Calculation of non-deductible interest expenses
If the partnership's equity is negative due to cash withdrawals for private use and taking out a loan was needed to cover the private withdrawals, as a result, a portion of the partnership's loans is allocated to financing the private withdrawals rather than to business activities. Interest on such a loan is not deductible as a business expense.
Calculate the amount of non-deductible interest with the following formula:
Add the investments made by limited partners and the increases in value included in the partnership's equity to the negative equity on the balance sheet for the tax year. Then, subtract the loss for the accounting period, as well as the losses for the previous accounting periods, which cannot be covered by retained earnings. See the calculation example below for guidance.
Enter the adjusted negative shareholders' equity in the appropriate box in the "Non-deductible interest on income from the business source" section. Multiply the adjusted negative equity by the basic interest rate on the date of financial statements plus one percentage point. From 1 January 2020 to 30 June 2020, the basic interest rate was -0.25%, and from 1 July 2020 to 31 December 2020, -0,25%.
The result is the amount of interest that cannot be deducted as an expense from business income. Enter it in this section. When filling in section 2.5, deduct the above amount that cannot be deducted from the partnership interest expenses (see "Deductible portion" in the guidance for section 2.5 "Financial expenses – Interest"). The amount of non-deductible interest cannot exceed the interest expenses in total.
Transfer the adjusted negative equity to the 'Calculation of net worth' section 6.2 (Business liabilities) line 'Adjusted negative equity'. However, the figure to be entered on this line cannot be greater than the total of business liabilities. Add the amount of the adjusted negative equity also to section 6.4 (Personal source of income) line 'Total liabilities'.
The provisions on the deductibility of interest expenses, when they relate to a personal source of income, are laid down in § 58 of the act on income tax (Tuloverolaki 1535/1992). The financing of a partner's private household cannot be deemed as expenses attributable to the partnership's operation that aims for the production of income, so no deduction can be accepted within the personal source of income.
6. Calculation of net worth
The 'Calculation of net worth' section is for reporting the business partnership's assets and liabilities. The information is reported by source of income: business source of income, personal source of income and agricultural source of income have their own sections in the tax return. For each asset and liability item in your reporting, there must only be one related source of income.
The calculation of net worth also covers the business and the agricultural sources of income. The principle of calculation is to subtract the source of income's liabilities from the same source's assets. The result – the net values specific for business and agricultural sources – is used when assessing the income taxes for each individual shareholder, in order to determine how much of the income from business activities and taxable income from agricultural activities are earned income and capital income.
There is no need to calculate the difference between the assets and liabilities of the personal source of income because for the individual shareholder, any income from a personal source is taxed in full as capital income.
6.1 Business assets
Enter the residual, undepreciated acquisition costs of your partnership's assets. Exceptions to this rule are specified below.
Fixed assets include land, securities, buildings, machinery, equipment and other tangible assets intended for permanent use in the business activities, patents and other transferable immaterial rights, as well as gravel and sand pits, mines, quarries, peat bogs, and other comparable assets.
Fill in Form 62 to itemise the depreciation expenses and the differences between book/planned depreciation (Form 62 – Reserves, revaluations and depreciation of fixed assets).
Fixed assets subject to decrease in value as they wear include:
buildings,
machinery and equipment,
other tangible assets,
other transferable immaterial property.
Permanent fixed assets, not subject to wear, include
shares, securities, and
other comparable assets.
Enter the total value of the partnership's intangible assets.
Intangible assets include:
patents,
copyrights,
trademarks,
licenses in force,
concession and permit rights, and
the license fees for computer software.
Long-term assets
This line is for the types of long-term assets that have a value from the perspective of your partnership's business.
Assets are long-term assets if they generate income or retain income for three or more years. Only assets that are capitalised on the balance sheet, as required by the act on business tax, are long-term assets, in other words, their purchase price is not booked as an expense. These include the improvement costs for premises that your partnership has rented, and the price paid for goodwill (§ 24, act on business tax).
However, the expenses that arise from the setting up of a business and from organising it, and any research and product development expenses (§25, act on business tax) are not necessarily capitalised and are not taken into account in the calculation of net worth.
A land or ground area and the buildings located on it are part of real estate property. According to § 6 of the act on income tax, real estate also refers to a building, structure or other facility located on another owner's land, which can be handed over to a third party without consulting the landowner so that the right of possession for the land also is transferred.
Itemise the real estate, buildings and structures included in fixed assets on Form 18B (Fixed assets – Real estate). Enter the value of each real estate unit using the undepreciated acquisition cost or the comparison value for 2020, whichever is higher. Make the comparison and select the value individually for each real estate unit. Transfer the total value of real estate from Form 18B to this line.
Enter the total undepreciated (for tax purposes) acquisition cost.
Machinery and equipment include:
Machines and various pieces of equipment
Trucks, lorries and vans
Commercial vehicles (such as tow trucks)
Any machinery and equipment you offer for rent
If you have equipment in your partnership held under a leasing contract, it is not regarded as being part of fixed assets for tax purposes. Do not enter its value here.
Fixed asset securities
Itemise the securities included in fixed assets and financial assets on Form 8B (Securities and book-entries relating to business source of income – Business partnership and business operator/self-employed person). The purpose is to determine which is the greater of the two: the total undepreciated acquisition cost of securities included in fixed assets and financial assets, or the aggregate comparison value.
Compare the amounts entered on the final line of Form 8B (Fixed assets and financial assets in total). If the undepreciated acquisition cost is greater, transfer the total amount of undepreciated acquisition cost from line 'Total fixed assets' of Form 8B to this line ('Fixed-asset securities') of the tax return. If the comparison value is greater, enter it on this line.
The total value of the securities accounted for as financial assets by your partnership must be entered under "Financial-asset securities", further down in section 6.1.
Other fixed assets
The value of the assets regarded as being other fixed assets.
Other fixed assets may include:
Gravel and sand pits
Ore and mineral deposits
Peat bogs
Railway tracks
If your partnership has animals in constant use in business activities, the value of such animals should be included in the amount you enter on this line.
Total fixed assets
Add together and report here the aggregate value of fixed assets.
Current assets are merchandise: items and products that are meant to be sold (or otherwise given) as part of the business operation. They can be sold, transferred, given "as is" or after further refining, enhancement or development. Examples of current assets include:
Merchandise in a commercial business operation
Other commodities
Current assets also include fuels, lubricants, and other consumables that your partnership buys for its business use.
Report the value of current assets as the acquisition cost from which any deduction (under § 28, subsection 1, act on business tax) reflecting an impairment has been made.
Goods acquired from external suppliers and intended to be sold as such in the course of business.
If your partnership is engaged in a commercial wholesale or retail operation, the packaging materials acquired for the purpose of selling the goods can also be added to the value of the goods.
This line is for other commodities that must be included in current assets. They include materials, supplies, and self-manufactured products.
Add together and fill in the total value of goods and other current assets.
Financial assets include
The balances of bank accounts, and of accounts receivable (to be received from customers, debtors etc.)
Receivables converted into bills-of-exchange
Other financial assets
The value of a receivable item included in financial assets is its nominal value. In contrast, the value of an item among other financial assets is the price paid for it. First, subtract any allowance from impairment (decrease in value) from both the above values as provided in § 17 of the act on business tax. If the receivables are denominated in a foreign currency, their value is calculated with the same method that is used in accounting: generally, at the exchange rate on the balance sheet date (Accounting Act, chapter 5, § 3).
Fill in the total of long-term and short-term accounts receivable, instalment accounts receivable, and other comparable amounts you expect to receive from customers.
Fill in the balances of loans you have given.
Note: Loans receivable from shareholders are reported in section 6.4 (Personal source of income) on line 'Receivables from shareholders'.
Prepayments and accrued income
Enter any prepayments and accrued income from your partnership's balance sheet.
The partnership's cash on hand. This line is not for reporting bank deposits.
Cash equivalents
Cash deposited in banks, including bank balances, investment funds and foreign currencies.
Financial asset securities
Compare the amounts entered on the final line of Form 8B (Fixed assets and financial assets in total). If the undepreciated acquisition cost is greater, enter it here ('Fixed-asset securities') – the same amount as 'Total financial assets' of Form 8B. Correspondingly, enter the comparison value if is greater.
The total value of the securities accounted for as fixed assets by your partnership must be entered under "Fixed-asset securities", further down in section 6.1.
Items included in financial assets that have not been reported in the form's other sections.
Total financial assets
Calculate the total financial assets and enter the sum total on this line.
Total business assets
This line if for the total aggregate amount of fixed assets, current assets and financial assets relating to business activities.
6.2 Business liabilities
Long-term loans from financial institutions
Long-term loans from finance companies, long-term factoring debt, and other long-term loans from financial institutions.
A loan or part it is considered "long-term" if it is due for payment after a longer period than one year or 12 months.
Short-term loans from financial institutions
This line is for short-term loans from finance companies, short-term factoring debt and other short-term borrowing from financial institutions.
"Short term" means that you must pay back the loan within a year or less.
Long-term and short-term accounts payable, instalments to pay, debts relating to advance invoicing, and other accounts payable.
Amounts owed to shareholders
If your partnership's owes money to its shareholders, enter the total balance on this line.
Prepayments and accrued
This line is for accrued expenses and deferred income.
Long-term and short-term accrued expenses and deferred income include:
Rental income that you have received in advance
Payroll expenses that relate to the current the accounting period but your partnership has not paid them to its employees yet, such as vacation pay, or various other wage items.
Long-term amounts owed that have not been reported in the form's other sections.
Debts or unpaid parts of debts are "long-term" if they are due for payment after a longer period than one year or 12 months.
Other short-term liabilities
Short-term amounts owed that have not been reported in the form's other sections.
"Short term" means that you must pay the amount back in one year or less.
Adjusted negative equity
This line is for the adjusted negative equity that is subtracted from liabilities.
However, such an adjusted negative equity cannot be higher than the total of liabilities. Enter the adjusted equity amount also on the "Total liabilities" line in section 6.4 (Personal source of income).
Total business liabilities
This line is for the final total of your partnership's business liabilities. Subtract the amount of adjusted negative equity reported on the previous line from the sum total of liabilities.
6.3 Net worth of business
How the income of the partnership is divided into capital income and earned income
The partnership's net worth must be calculated in order to facilitate the shareholders' tax assessment. The Tax Administration uses net worth for dividing the shareholders' income into a capital-income portion and an earned-income portion. The portion of capital income, in the tax assessment of an individual or an estate of a deceased individual, is equivalent to a 20-percent annual return on the shareholder's investment in the partnership – i.e. on the part of the previous year's net worth attributable to every shareholder or partner. For tax year 2020, the calculation is based on their share of the partnership's net worth of business in 2019.
A non-standard accounting period (longer or shorter than 12 months) affects the size of the capital-income portion. An accounting period of more than 12 months increases the capital-income portion, while an accounting period of less than 12 months decreases it.
The Tax Administration adds 30% of the paid-out wages subject to withholding that the partnership has paid over the 12 months preceding the end of the tax year to previous year's net worth (before capital-income portions are calculated). (Paid wages must be entered in section 10.) In addition, an adjustment is made to a shareholder's share of the net worth if the partnership's assets include an apartment where the shareholder or his/her family member have lived in. The value of such an apartment is deducted from the shareholder's share of the net worth. The same procedure is applied if the partnership's shareholder has any interest-bearing debt that was used to buy shares in the partnership.
If the distributable business income of the partnership contains any capital gains on real estate or securities (fixed assets), the shareholder's share of such capital gains is invariably treated as capital income. (These capital gains must be entered in section 9.) Net worth does not affect the taxes on those gains.
The income tax rate for capital income is 30% for the 2020 tax year. However, for the portion of capital income that exceeds €30,000, the income tax rate is 34%. Earned income is taxable on the basis of a progressive scale, i.e. when taxable income increases, the tax rate increases.
Positive net worth of the business
Subtract total business liabilities (line 'Total business liabilities', section 6.2) from total business assets (end of section 6.1). If the difference between assets and liabilities is positive, enter it here.
Negative net worth of the business
Subtract from the total amount of business assets (last line in section 6.1: Total business assets) the total amount of business liabilities (last line in section 6.2: Total business liabilities). If the difference between assets and liabilities is negative, report it here.
6.4 Personal source of income
Receivables from shareholders
The partnership's receivables from shareholders.
Other receivables
Other receivables relating to the partnership's personal source of income.
Assets (relating to the personal source) other than receivables, such as the value of an apartment in a housing company that is rented to an outside tenant.
Calculate the total assets and enter the sum total on this line.
Liabilities total
This line is for the total of liabilities attributable to the personal source of income.
If your partnership has an adjusted negative equity (accounted for in section 5 above), enter the amount on this line.
6.5 Agricultural source of income
Itemise the assets of the agricultural source of income on Form 7C (Information on business partnership's agricultural source of income). Transfer the amount from Form 7C, section 4 (Itemisation of assets and liabilities of agricultural income source), line 'Total assets'.
Itemise the liabilities of the agricultural source of income on Form 7C (Information on business partnership's agricultural source of income). Transfer the amount from on Form 7C, section 4 (Itemisation of assets and liabilities of agricultural income source), line 'Total liabilities'.
Positive net worth of the agricultural operation
Subtract the liabilities of the agricultural income source (line 'Total liabilities') from total assets. If the difference between assets and liabilities is positive, enter it here.
The Tax Administration will calculate which portion of the partnership's income from an agricultural source, received by each shareholder, is taxable income for the shareholder as capital income; and which portion is earned income. This division is based on the net worth of the agricultural source in the same manner as business income is divided on the basis of the net worth of business (for more information, see section 6.3 "Net worth of business").
Negative net worth of the agricultural operation
Subtract the liabilities of the agricultural income source (line 'Total liabilities') from total assets. If the difference is negative, report it on this line.
7. Development of partnership equity
Provide a full account of the partnership's book equity. If the amount of equity is negative, enter a minus sign (-).
Investments by silent partners, starting balance
Enter the total amount of money that the limited partners have invested, either in money or in kind. Enter the balance at the beginning of the accounting period.
Change in investments by limited partners
Account for the changes to the investments by limited partners that have occurred during the accounting period. If the investments have diminished, enter a minus sign (-).
Other equity, starting balance
Fill in the amount of the partnership's other equity at the beginning of the accounting period. This generally includes the profit or loss for previous accounting periods and the difference between the capital investments and cash withdrawals for private use by general partners. If the amount of other equity was negative, enter a minus sign (-).
Distribution of profits to limited partners
This line is for the share of profits distributed to a limited partner. This share is based on the amount of that the limited partner invested.
The limited partner's percentage share of income, if any, excluding the profits paid to the partner, is reported in section 3 (Information on partners and rents, interest and selling prices, as well as other payments to partners and their relatives). The share of income is not added to the amount reported on this line.
General partner's cash investments/withdrawals for private use
Report on this line the difference between cash withdrawals for private use and cash investment, if the general partners have made these transactions during the accounting period. If there have been more withdrawals than investments, enter a minus sign (-).
Profit/loss for the accounting period (as shown by accounting)
Enter the profit or the loss for the accounting period, as shown by the bottom line of the P/L account. If it shows a loss, enter a minus sign (-).
Enter the positive or negative amount of equity at end of accounting period. If the equity is negative, enter a minus sign (-).
8. Audit
Check one of the boxes to indicate whether or not an audit has been carried out. Also indicate whether the auditor's report contains any disapproving statements, remarks or additional details as defined in chapter 3, § 5 of the Auditing Act.
Audit complete
If an audit has been completed before the tax return is filed, check the 'Yes' box.
If no audit has not been carried out by the time you submit the return, check the 'No' box.
If certain conditions are fulfilled, small partnerships do not have to appoint an auditor. If the partnership has opted for this, check the box 'No, under chapter 2, § 2 of the Auditing Act, no auditor has been appointed'.
The auditor's report includes disapproving statements, remarks or additional details as defined in chapter 3, § 5 of the act on auditing (1141/2015).
Check the box for 'Yes', as necessary, and attach a copy of the auditor's report to the return. Deliver a photocopy of the auditor's report to the Tax Administration also in the event that the audit has been carried out after you submitted the return.
9. Capital gains derived from securities and real estate included in the partnership's fixed assets
Report the capital gains that you have received from securities and real estate included in fixed assets. "Capital gains" means the difference between the selling price and the tax-undepreciated acquisition cost.
If the partnership has used the capital gains to form a replacement reserve, do not enter the amount transferred to the replacement reserve.
Amount of wages to be taken into account when calculating the share of capital income
Report the wages subject to withholding, related to the business operation of the partnership, paid out in the 12 months preceding the end of the tax year.
In the Tax Administration's calculation of the shareholder's capital-income portion, 30% of the amount of wages reported here is added to the net worth of the business.
Example: The partnership's tax year 2020 is the accounting period 1 January – 30 June 2020, which is shorter than usual, due to a change made to the accounting period (the next accounting period is 1 July 2020 – 30 June 2021). The amount of wages subject to withholding tax paid during 1 July 2019 – 30 June 2020 must be reported under section 10 'Wages paid'. The Tax Administration adds 30% of this amount to the partnership's net worth of business in 2019 when the business income is divided into a capital-income portion and an earned-income portion to the shareholders.
Date, signature and telephone number
If you submit your tax return on paper, remember to sign the form.
You may also provide your telephone number here.
All your taxes in one place.


text:
namespace Azure.ResourceManager.Synapse.Models
{
    /// <summary>
    /// The base definition of a secret type.
    /// Please note <see cref="SecretBase"/> is the base class. According to the scenario, a derived class of the base class might need to be assigned here, or this property needs to be casted to one of the possible derived classes.
    /// The available derived classes include <see cref="SecureString"/>.
    /// </summary>
    public abstract partial class SecretBase
    {
        /// <summary> Initializes a new instance of SecretBase. </summary>
        protected SecretBase()
        {
        }

        /// <summary> Initializes a new instance of SecretBase. </summary>
        /// <param name="secretBaseType"> Type of the secret. </param>
        internal SecretBase(string secretBaseType)
        {
            SecretBaseType = secretBaseType;
        }

        /// <summary> Type of the secret. </summary>
        internal string SecretBaseType { get; set; }
    }
}

redpajama_set_name: RedPajamaGithub


text:
Is the Pope Protestant?
The Least of These Church
Task Force Statement
News & Actions
Help Us Organize
Harm Reduction Kits
The Weekend 2015
Sunday School Photos
Judson Arts Wednesdays
Bailout Theater
Dead Darlings
Bailout Past
Dead Darlings Past
Magic Time Past
Open Swim Past
The Gym at Judson
Saint-Gaudens' Baptistery
Second stair landing window
First stair landing window
Window W4
Window N3
Window E6
Third stair landing window
Judson Poets Theater
Judson Poets Theater Listing
1960s-1970s Abortion Counseling
Ministers of a Higher Law
Judson House
Howard Moody's A Voice in the Village
Howard Moody Obituary
Howard Moody Tribute
Capital Campaign FAQs
"St. George," Van Aken Memorial
This window depicts a young soldier in Roman armor standing in profile, resting his hands on a long sword. His head is crowed with a laurel wreath. Except for the sword, non of the usual attributes of St. George are shown.
This window was executed after La Farge's death by Thomas Wright, his trusted foreman. It was installed in 1915. Newspaper accounts of the exhibition of the window on Wright's lawn at his home and studio in Montclair, New Jersey, indicated that the design was purchased by Edward Judson in 1911, at La Farge's estate sale (La Farge died in 1910), but they also state that the design was made for Judson Church. The story of the purchase of the sketch are believed to be inaccurate; it is not clear when the window was actually designed.
The figure of the soldier is similar to one in the "Wisdom" window at Unity Church, North Easton, Massachusetts (1900-1902).
The window is dedicated as follows: on the left, "IN MEMORY / OF"; in the center, "GEORGIANA / VAN AKEN"; and on the right, "BORN1834 / DIED 1912".
The inscription panel reads, "THIS WOMAN / WAS FULL OF / GOOD WORKS / ACTS IX:36". The passage refers to Dorcas, also called Tabitha, whom Peter raised from the dead at Joppa.
One sketch for the window exists; it is the one that come out of Thomas Wright's estate in 1918. It shows the whole window, including the architectural detail.1
A number of newspaper articles recorded that the window was exhibited on Wright's lawn at his home in Montclair, New Jersey, prior to its installation.2 This suggest that the window was made there and not at the studio of the Decorative Stained Glass Company.
© 1995, Julie L. Sloan, used with permission
This sketch is in a private collection in Newport, RI.
"Montclair," New York Times, January, 1915; "Completed Memorial Window," Montclair Times, January, 1915;"Mr. Wright to Exhibit Window," New York Times, January 14, 1015, p. 2:' "[Cutting from a New York Newspaper]," Cartmel District Farming Notes, January, 1915; "Shows His Art on Lawn," New York Tribune, January 18,1915; "Obituary [Thomas Wright]," Ornamental Glass Bulletin 12 (March, 1918), p. 8 These clippings are from the Thomas Wright Papers, collection of Sean McNally, Ridgewood, New Jersey.
55 Washington Square South New York, NY 10012 | phone: 212-477-0351 | fax: 212-995-0844

redpajama_set_name: RedPajamaCommonCrawl


text:
Hany Farid Appointed Associate Dean and Head of School
I School Professor Hany Farid has been appointed Associate Dean and Head of School for the School of Information.
He shared the following message with the I School community on January 15, 2021:
"When I joined the I School in 2019, I had little doubt of the importance of our collective mission of 'expanding access to information and to improving its usability, reliability, and credibility while preserving security and privacy.' Watching over the past 18 months of chaos and turmoil how the internet and technology has been used to fuel divisiveness, lies, and hate, I have become even more convinced of the importance of our mission at the intersection of technology and society. We have watched in horror as technology and information has been weaponized against individuals, groups, societies, and our very democracy. Our mission has never been more important, and I am proud to be affiliated with colleagues dedicated to this collective mission.
"Our mission has never been more important, and I am proud to be affiliated with colleagues dedicated to this collective mission."
— Hany Farid
"I imagine that like me, many of you have grown dismayed at the events of the past year. During these times I am reminded of Margaret Mead's inspirational words: 'Never doubt that a small group of thoughtful committed citizens can change the world. Indeed, it is the only thing that ever has.' I encourage you not to become despondent by our seemingly intractable societal woes, but instead to remember the importance of the work that we all do, and to trust that brighter days are ahead for us all."
Farid has been a distinguished UC Berkeley faculty member since 2019, with a joint appointment in Electrical Engineering & Computer Sciences and the School of Information. Prior to UC Berkeley, Farid was a faculty member at Dartmouth College from 1999 – 2019.
Farid's research focuses on digital forensics, image analysis, and human perception. He is the recipient of an Alfred P. Sloan Fellowship, a John Simon Guggenheim Fellowship, and is a Fellow of the National Academy of Inventors.
Hany Farid Authors New Book 'Fake Photos'
Professor Hany Farid has authored a new book, Fake Photos, a concise and accessible guide to techniques for detecting doctored and fake images in photographs and digital media.
Disinformation, Regulation, and the Future of Sec 230
Should big tech companies be reined in? I School Professor Hany Farid thinks changes need to be made to Sec 230 which would remove the blanket protection from liability these companies currently enjoy.
Hany Farid Fights Back Against Coronavirus Misinformation
Prof. Farid: "Coronavirus misinformation is going to get a lot of people killed."
Hany Farid (photo credit: Brittany Hosea-Small)


text:
next Communist character >
< previous Communist character
Religion: Communist
Name: Coldsteel
Alter Ego: Josef Stalin
Other Names: Joseph Stalin
Classification: villain real/historical person
Earliest Appearance Listed in This Database: (Stalin) (Timely) Human Torch #5b (Fall 1941); (modern Marvel) Sgt. Fury and His Howling Commandos (vol. 1) #51 (Feb. 1968): "The Assassin!"; (Coldsteel) Avengers West Coast #98 (Sep. 1993): "Dying to Get Out!"
Creators: (Coldsteel) Roy Thomas, David Ross, Tim Dzon
Comic Book Appearances: 20
TV, Film Appearances: 112
Video Game, Computer Game Appearances: 1
Teams/Affiliations: Lethal Legion
Enemy of: The Avengers
Nation: Russia
Birth Place: Gori, Georgia
Note: former leader of Russia
(first Atlas app.) Adventures Into Weird Worlds #3 (Mar. 1952); (first modern Marvel) Sgt. Fury and His Howling Commandos #51 (Feb. 1968)
Avengers West Coast #98 (Sep. 1993): "Dying to Get Out!"
Avengers West Coast #100 (Nov. 1993): "Soul Gauntlet"
The Human Torch (vol. 1) #14 (Winter 1943): "Message to Moscow"
Marvel Universe #3 (Aug. 1998): "The Eve of Destruction!" (vision)
Sgt. Fury and His Howling Commandos (vol. 1) #51 (Feb. 1968): "The Assassin!"
X-Men Forever (vol. 2) #7 (Nov. 2009): "Past Is Prologue" (mentioned)
- http://www.marvunapp.com/Appendix/coldstee.htm
- http://www.comicvine.com/josef-stalin/29-28624/
- http://comicbookdb.com/character.php?ID=9571
- http://www.marvel.com/universe/Lethal_Legion
- http://www.marvunapp.com/master/coacol.htm
- http://www.marvel.com/universe/Communist_Party_(Soviet_Union)
- http://www.marvunapp.com/master/staastaq.htm
- http://comicbookdb.com/issue.php?ID=37158


This KVP magnetic bottle opener is the perfect addition to your order! Useful and stylish-this product can be stored on your fridge and is conveniently there for you to crack open an ice cold beverage after a long day. Pick one of these up and help spread the word about KVP!


Nov 3, Noon – Nov 17, 11:59 PM Saugatuck Douglas District Library.
Do your holiday shopping at the library! Gift Certicates and new items donated by local artists, area businesses, and individuals. Stop by the library to see the items and to register to bid! For more information call 269-857-8241 .


I wrote The Letter No One Wrote My Mother many months before publishing it here. It was a private piece, a letter specific to the situation of a friend. I wrote it and I shared it with her, then I sat on it, afraid of how big it felt. I knew it was a piece that could help others, but to speak up was forbidden since childhood.
The irony was not lost on me: that I was able to plead authentically with a friend that she change her situation, but not change my own. At the time, I was riddled with the anxiety the abused suffer; the fear of discovery, the promise of shame. I lived in the bubble of the fears promised me, despite adulthood and freedom from the home and people that once hurt me. It is a curious thing, the abuse we survivors can continue to experience at the hands of those we have chosen to continue to love.
I penned my letter, cold with two fears: 1) My dear friend would read it and separate herself from me, unable to accept the truths it offered. 2) My parents would discover it and the worst would happen.
My friend quickly turned Fear 1 on its head, thanking me for my missive. As for 2, the "worst" I imagined could still happen. It would consist of the loss of contact with my parents for me and my children. The thought sinks heavy in my stomach, and yet I carry on because, since its publication, my letter has healed many rips in the fabric of my relationship with my mother. We have had long, tense conversations about the abuse that happened, to the point we were both left shaking and in tears. But we have also expressed our love for each other and discussed how to move forward. A wonderfully enormous example of this growth is that she has quit blaming me for my abuse by reframing my narrative. Instead, she accepts that my experience was different from hers because it was mine.
There is no greater support for a survivor than being heard. My mother listens. She apologizes for what I have experienced. She accepts her role in the abuse even if it does not match with her memories or expectations. She has chosen me over a more comfortable narrative in which my overactive imagination is the preceptor of my pain.
While there are myriad distasteful responses riding hand in hand with this type of public coming clean, what I have experienced is empowerment. In writing the difficult, I have rediscovered the beautiful.
Prior to taking ownership of my narrative, I was unable to write. Pen and page were repelled like magnets of the same pole. I spent an unacceptable amount of time telling myself stories of how I would fail. But on May 1, 2014, I tossed a stone into the pond and still I see the ripples. What I have learned is to continue making splashes with truth-telling and wordcraft.
I hope you find this type of courage in 2015, whether you are revisiting beloved moments or working through the less favorable, and whether your write to heal yourself, or for your own enjoyment.
Cheers to a new year of writing!


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Stacey Ross, né le  à Londres, est un joueur professionnel de squash représentant l'Angleterre. Il atteint en  la  place mondiale sur le circuit international, son meilleur classement.

Biographie
Junior prometteur, il remporte le British Junior Open en moins de 14 ans et moins de 16 ans. Il se détourne d'abord du squash pour exercer un métier plus rémunérateur à la City mais à 26 ans, il lâche tout pour se consacrer au squash. Sa carrière fut ensuite gâchée par de multiples blessures mais néanmoins, il se qualifie plusieurs fois pour le British Open sans réussir à passer le premier tour. Il remporte un unique tournoi en 2005. Après sa retraite de joueur de haut niveau, il devient entraîneur dans un club.

Notes et références

Voir aussi

Articles connexes

Liens externes

Joueur anglais de squash
Naissance en octobre 1973
Naissance à Londres

redpajama_set_name: RedPajamaWikipedia


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Home > Youth > Halloran continues Rampage pipeline to NCAA D-I ranks
Halloran continues Rampage pipeline to NCAA D-I ranks
Nick Halloran headed to the Pacific Northwest this season to play junior hockey, but his heart clearly never left the Rockies.
The Salt Lake City native, who played three seasons of youth hockey in Colorado and said it transformed his outlook on the game, committed in early January to return next season and play for NCAA Division I Colorado College in the National Collegiate Hockey Conference.
"I had a variety of options, but I liked CC the most," the 1997 birth year said. "Their staff was approachable and their facilities are second to none."
Halloran, a 5-foot-10, 170-pound forward with a scorer's touch, will become the second member of his family to play Division I hockey in Colorado. His older brother, Alex, played at the U.S. Air Force Academy (Atlantic Hockey) from 2011-15.
After playing AA hockey for the Utah Regulators and Renegades through Bantams, Halloran landed on the eastern side of the Rockies for three years of Midget AAA hockey, including his final two with the Colorado Rampage, where he played with A.J. Vanderbeck, another future Colorado College commit.
"There was better competition with four AAA programs and overall, Colorado is a good area for hockey at every level," he said.
The game changers for him, he said, were Rampage coaches Andrew Sherman and Pat Bingham.
"Andrew and Pat helped me develop my game the most," Halloran said.
"Pat knows his stuff from the structural side as well as anyone. He taught me where to be for offensive opportunities and also how to be strong defensively, which is very important as you move up in the game.
"Andrew inspires you and teaches you work ethic. Not only did I become better as a player under him, but better as a person."
The commitment Halloran received from his Rampage coaches didn't end when the final whistle blew at practice.
"It is amazing how involved Andrew is with everything he does," Halloran said. "He definitely cares about his players. He's always asking us how we were doing off the ice. He and the other coaches made sure we were on top of our schoolwork.
"But the important thing they teach is work ethic. You don't have to be the most talented guy but if you work hard – no matter what you're doing – you'll get there."
"There" for Halloran was playing college hockey. Having Colorado College, Air Force and the University of Denver close and Division I hockey accessible was beneficial, he said.
"It's fun to go to Magness (Arena), Air Force (Cadet Arena) or World Arena for games – it was something to strive for and look up to," he said. "Seeing college hockey made me want to push myself so hopefully some day, I could play at that level."
Armed with his youth hockey training, Halloran has emerged as the leading scorer this season for the Trail Smoke Eaters of the British Columbia Hockey League (BCHL) with 35 points on 20 goals and 15 assists through 41 games. The point total placed him in the top 30 in the high-flying BCHL, eighth among rookies, while the 20 goals had him 16th.
He's also become a key special teams contributor for the Smoke Eaters, with six power-play goals and three short-handed tallies, tied for second most in the league.
The BCHL has been a natural fit for him.
"It's a fun, fast-paced game and it's my kind of style," he said. "My brother played in the league (with the Cowichan Valley Capitals from 2009-11), and he liked it and suggested I look into it. I figured it would be a good fit, and it has been."
Just like playing hockey in the Rockies.
— Chris Bayee
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