Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return) (A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 4 contracts
Samples: Participation Agreement (Peoplesoft Inc), Participation Agreement (Quantum Corp /De/), Participation Agreement (Vitesse Semiconductor Corp)
Reports and Returns. (i) The Lessee Tenant shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the each Mortgaged Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a) and of which the Lessee Tenant has knowledge or should have knowledge, the LesseeTenant, at its sole cost and expense, shall notify the relevant Tax Indemnitee of such requirement and (except if such Tax Indemnitee notifies the Lessee Tenant that such Indemnitee Person intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Lawapplicable laws, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Tax Indemnitee, advise such Tax Indemnitee of such fact and prepare such return, statement or report for filing by such Tax Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a), provide such Tax Indemnitee at the LesseeTenant's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a). Such Tax Indemnitee shall, upon the LesseeTenant's request and at the LesseeTenant's expense, provide any data maintained by such Tax Indemnitee (and not otherwise available to or within the control of the LesseeTenant) with respect to the each Mortgaged Property which the Lessee Tenant may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 2 contracts
Samples: Participation Agreement (Borders Group Inc), Participation Agreement (Borders Group Inc)
Reports and Returns. (i) The Lessee shall be responsible for ------------------- preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the each Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee Indemnified Person of such requirement and (except if such Indemnitee Indemnified Person notifies the Lessee that such Indemnitee Indemnified Person intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Lawapplicable law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such IndemniteeIndemnified Person, advise such Indemnitee Indemnified Person of such fact and prepare such return, statement or report for filing by such Indemnitee Indemnified Person or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee Indemnified Person at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee Indemnified Person shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee Indemnified Person (and not otherwise available to or within the control of the Lessee) with respect to the any Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee Indemnified Person agrees to use its best commercially reasonable efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee Indemnified Person receives with respect to any reports or returns required to be filed with respect to the each Property or the transactions contemplated by the Operative DocumentsAgreements, it being understood that no Indemnitee Indemnified Person shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return)
) (A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a), provide such Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a). Such Indemnitee shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Samples: Participation Agreement (Yahoo Inc)
Reports and Returns. (i) The Lessee Tenant shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the each Mortgaged Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a) and of which the Lessee Tenant has knowledge or should have knowledge, the LesseeTenant, at its sole cost and expense, shall notify the relevant Tax Indemnitee of such requirement and (except if such Tax Indemnitee notifies the Lessee Tenant that such Indemnitee Person intends to file such report or return)
(Ai) to the extent required or permitted by and consistent with Applicable Lawapplicable laws, make and file in its own name such return, statement or report; and (Bii) in the case of any other such return, statement or report required to be made in the name of such Tax Indemnitee, advise such Tax Indemnitee of such fact and prepare such return, statement or report for filing by such Tax Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a), provide such Tax Indemnitee at the LesseeTenant's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee Tenant under or arising out of subsection (aSection 9.2(a). Such Tax Indemnitee shall, upon the LesseeTenant's request and at the LesseeTenant's expense, provide any data maintained by such Tax Indemnitee (and not otherwise available to or within the control of the LesseeTenant) with respect to the each Mortgaged Property which the Lessee Tenant may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee Indemnified Person of such requirement and (except if such Indemnitee Indemnified Person notifies the Lessee that such Indemnitee Indemnified Person intends to file such report or return)
) (A) to the extent required or permitted by and consistent with Applicable Lawapplicable law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such IndemniteeIndemnified Person, advise such Indemnitee Indemnified Person of such fact and prepare such return, statement or report for filing by such Indemnitee Indemnified Person or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee Indemnified Person at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee Indemnified Person shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee Indemnified Person (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee Indemnified Person agrees to use its best commercially reasonable efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee Indemnified Person receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative DocumentsAgreements, it being understood that no Indemnitee Indemnified Person shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return)
) (A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real all property and personal property or ad valorem tax returns in respect of the Propertyeach item of Equipment. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee Indemnified Person of such requirement and (except if such Indemnitee Indemnified Person notifies the Lessee that such Indemnitee Indemnified Person intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Lawapplicable Laws, make and file in its own name such return, statement or report; : and (B) in the case of any other such return, statement or report required to be made in the name of such IndemniteeIndemnified Person, advise such Indemnitee Indemnified Person of such fact and prepare and deliver to such Indemnified Person (together with payment of all Impositions required to be paid at the time of filing such return, statement or report), at least fifteen (15) Business Days prior to the date of any required filing, such return, statement or report for filing by such Indemnitee Indemnified Person or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee Indemnified Person at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee Indemnified Person shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee Indemnified Person (and not otherwise available to or within the control of the Lessee) with respect to the Property each item of Equipment which the Lessee may reasonably require requires to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send .
(ii) The Lessee shall deliver to the Lessee a copy Administrative Agent copies of any written request or other notice all property and ad valorem tax returns that the Indemnitee receives with respect to any reports or returns it is required to be filed with respect file pursuant to clause (i) above no later than fifteen (15) Business Days prior to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure date Lessee intends to provide file such copiestax returns.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee Indemnified Person of such requirement and (except if such Indemnitee Indemnified Person notifies the Lessee that such Indemnitee Indemnified Person intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Lawapplicable law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such IndemniteeIndemnified Person, advise such Indemnitee Indemnified Person of such fact and prepare such return, statement or report for filing by such Indemnitee Indemnified Person or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee Indemnified Person at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee Indemnified Person shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee Indemnified Person (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee Indemnified Person agrees to use its best commercially reasonable efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee Indemnified Person receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee Indemnified Person shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee Indemnified Person of such requirement and (except if such Indemnitee Indemnified Person notifies the Lessee that such Indemnitee Indemnified Person intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Requirements of Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such IndemniteeIndemnified Person, advise such Indemnitee Indemnified Person of such fact and prepare such return, statement or report for filing by such Indemnitee Indemnified Person or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such Indemnitee Indemnified Person at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee Indemnified Person shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee Indemnified Person (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee Indemnified Person agrees to use its best commercially reasonable efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee Indemnified Person receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative DocumentsAgreements, it being understood that no Indemnitee Indemnified Person shall have any liability for failure to provide such copies.
Appears in 1 contract
Reports and Returns. (i) The Lessee shall be responsible for preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (aSECTION 13.5(a) and of which the Lessee has knowledge or should have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to prepare and/or file such report or return, which preparation and/or filing to the extent related to the transactions contemplated hereby shall be at Lessee's cost and expense; PROVIDED, THAT Lessee shall not be responsible for such Indemnitee's costs and expenses of preparing and filing such report or return, if such Indemnitee files such report or return without so notifying Lessee and Lessee also files such report or return)
(A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (aSECTION 13.5(a), provide such Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (aSECTION 13.5(a). Such Indemnitee shall, upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies; PROVIDED that in the event of any such failure by any Indemnitee, the Lessee shall have no obligation to indemnify such Indemnitee for any penalties or fines imposed that would not have been imposed but for such failure.
Appears in 1 contract
Samples: Participation Agreement (Triquint Semiconductor Inc)
Reports and Returns. (i) The Lessee shall be responsible for ------------------- preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (a) and of which the Lessee has knowledge or should -------------- have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (a), provide such -------------- Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (a). Such Indemnitee shall, -------------- upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Samples: Participation Agreement (Vitesse Semiconductor Corp)
Reports and Returns. (i) The Lessee shall be responsible for ------------------- preparing and filing any real and personal property or ad valorem tax returns in respect of the Property. In case any other report or tax return shall be required to be made with respect to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a) and of which the Lessee has knowledge or should --------------- have knowledge, the Lessee, at its sole cost and expense, shall notify the relevant Indemnitee of such requirement and (except if such Indemnitee notifies the Lessee that such Indemnitee intends to file such report or return)
(A) to the extent required or permitted by and consistent with Applicable Law, make and file in its own name such return, statement or report; and (B) in the case of any other such return, statement or report required to be made in the name of such Indemnitee, advise such Indemnitee of such fact and prepare such return, statement or report for filing by such Indemnitee or, where such return, statement or report shall be required to reflect items in addition to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a), provide such --------------- Indemnitee at the Lessee's expense with information sufficient to permit such return, statement or report to be properly made with respect to any obligations of the Lessee under or arising out of subsection (aSection 13.5(a). Such Indemnitee shall, --------------- upon the Lessee's request and at the Lessee's expense, provide any data maintained by such Indemnitee (and not otherwise available to or within the control of the Lessee) with respect to the Property which the Lessee may reasonably require to prepare any required tax returns or reports. Each Indemnitee agrees to use its best efforts to send to the Lessee a copy of any written request or other notice that the Indemnitee receives with respect to any reports or returns required to be filed with respect to the Property or the transactions contemplated by the Operative Documents, it being understood that no Indemnitee shall have any liability for failure to provide such copies.
Appears in 1 contract
Samples: Participation Agreement (Asyst Technologies Inc /Ca/)