:- module(sbpp4,[]).

en("the target language is: prolog. 
    
the templates are:
    the indirect small business participation percentage of *an entity* in *an other entity* is *a percentage*. 
    the direct small business participation percentage of *an entity* in *an other entity* is *a percentage*.
    *an entity* holds the legal and equitable interests in shares in *a company*.
    the percentage of the voting power of *an entity* in *a company* is *a percentage*.
    *an entity* jointly holds the legal and equitable interests in the shares of *a company* with *an other entity*.
    the percentage of any dividend *a company* may pay is *a percentage*.
    the percentage of any distribution of capital *a company* may make is *a percentage*.
    *a percentage* is the smallest among *a first percentage* and *a second percentage* and *a third percentage*.
    *a percentage* is the smallest among *a first percentage* and *a second percentage*.
    *an entity*  has entitlements to all the income and capital of *a trust*.
    the percentage of any distribution of income *a trustee* may make to which *an entity* would be beneficially entitled is *a percentage*.
    the percentage of any distribution of capital *a trustee* may make to which *an entity* would be beneficially entitled is *a percentage*.
    *a trustee* makes distribution of income during the relevant year.
    *a trustee* makes distribution of capital during the relevant year.
    the percentage of *an entity* capital profits for *an other entity* is *a number*. 
    the percentage of *an entity* revenue profits for *an other entity* is *a number*. 

the knowledge base sbpp includes:
    
the indirect small business participation percentage of a holding entity in a testing entity is a percentage I 
    if the direct small business participation percentage of the holding entity in an intermediate entity is a number MyD
    and a number IT is the sum of each X such that
    	the direct small business participation percentage of the intermediate entity in the testing entity is a number DD
    	and the indirect small business participation percentage of the intermediate entity in the testing entity is a number ID
    	and X = DD + ID
    and I = MyD * IT. 
    
%  http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s152.70.html   
% 1
the direct small business participation percentage of an entity in a company C is a percentage I    
    if  the entity holds the legal and equitable interests in shares in C
    and the percentage of the voting power of the entity in C is I
            and it is not the case that
                the entity jointly holds the legal and equitable interests in the shares of C with an other entity
        or  the percentage of any dividend C may pay is I
        or  the percentage of any distribution of capital C may make is I
        or  the percentage of the voting power of the entity in C is a VP
            and the percentage of any dividend C may pay is a D
            and the percentage of any distribution of capital C may make is a DC
            and I is the smallest among VP and D and DC. 
 
% 2
the direct small business participation percentage of an entity in a trust T is a percentage I
    if the entity has entitlements to all the income and capital of T
    and the percentage of any distribution of income T may make to which the entity would be beneficially entitled is I
        or  the percentage of any distribution of capital T may make to which the entity would be beneficially entitled is I
        or  percentage of any distribution of income T may make to which the entity would be beneficially entitled is a DI
            and the percentage of any distribution of capital T may make to which the entity would be beneficially entitled is a DC
            and I is the smallest among DI and DC. 
 
% 3
the direct small business participation percentage of an entity in a trust T is a percentage I
    if it is not the case that
    	the entity has entitlements to all the income and capital of T
    and the percentage of any distribution of income T may make to which the entity would be beneficially entitled is I
            and T makes distribution of income during the relevant year
            and it is not the case that
                T makes distribution of capital during the relevant year
        or  the percentage of any distribution of capital T may make to which the entity would be beneficially entitled is I
            and T makes distribution of capital during the relevant year
            and it is not the case that
                T makes distribution of income during the relevant year
        or  the percentage of any distribution of income T may make to which the entity would be beneficially entitled is a DI
            and the percentage of any distribution of capital T may make to which the entity would be beneficially entitled is a DC
            and I is the smallest among DI and DC.      
    
a percentage S is the smallest among a percentage P1 and a percentage P2 and a percentage P3
     if P1 =< P2
         and P1 =< P3
         and S = P1
     or P2 =< P1
         and P2 =< P3
         and S = P2
     or P1 >= P2
        and P2 >= P3
        and S = P3. 

a percentage S is the smallest among a percentage P1 and a percentage P2
     if P1 =< P2
         and S = P1
     or P2 =< P1
         and S = P2.      
         
the percentage of any distribution of income a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee revenue profits for the entity is X.

the percentage of any distribution of capital a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee capital profits for the entity is X.    
               
scenario one is:
    the direct small business participation percentage of a in b is 0.20. 
    the direct small business participation percentage of b in c is 0.60. 
    
scenario two is:
    a holds the legal and equitable interests in shares in c.the percentage of any distribthe percentage of any distribution of income a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee revenue profits for the entity is X.

the percentage of any distribution of capital a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee capital profits for the entity is X.ution of income a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee revenue profits for the entity is X.

the percentage of any distribution of capital a trustee may make to which an entity would be beneficially entitled is a percentage X
    if the percentage of the trustee capital profits for the entity is X.
    the percentage of the voting power of a in c is 0.20.
    
scenario three is:
    a holds the legal and equitable interests in shares in c.
    a jointly holds the legal and equitable interests in the shares of d with x.
    the percentage of the voting power of a in c is 0.20.
    the percentage of any dividend c may pay is 0.20.
    the percentage of any distribution of capital c may make is 0.25.
    
scenario tallow is:
    Edwards holds the legal and equitable interests in shares in tallow.
    the percentage of any dividend tallow may pay is 0.20.
    the percentage of any distribution of capital tallow may make is 0.50. 
    tallow has entitlements to all the income and capital of BZI.
    the percentage of any distribution of income BZI may make to which tallow would be beneficially entitled is 0.50.
    the percentage of any distribution of capital BZI may make to which tallow would be beneficially entitled is a 0.50. 
    BZI has entitlements to all the income and capital of Edwards.
    the percentage of any distribution of income BZI may make to which Edwards would be beneficially entitled is 0.50.
    the percentage of any distribution of capital BZI may make to which Edwards would be beneficially entitled is a 0.80.
    
    
scenario TUT is:
    the percentage of TUT capital profits for Edward FT is 50000/100000. 
    the percentage of TUT revenue profits for Edward FT is 50000/100000. 
    the percentage of TUT capital profits for James FT is 25000/100000.
    the percentage of TUT revenue profits for James FT is 25000/100000.
    the percentage of TUT capital profits for Tom FT is 25000/100000.
    the percentage of TUT revenue profits for Tom FT is 25000/100000.
    the percentage of Edward FT capital profits for XYZ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for XYZ Pty Ltd is 25000/50000.
    the percentage of Edward FT capital profits for BZJ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for BZJ Pty Ltd is 25000/50000.
    the percentage of BZJ Pty Ltd capital profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd capital profits for Mary Edwards is 5000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Mary Edwards is 5000/25000.
    
    
scenario real is:
    TUT makes distribution of income during the relevant year.
    TUT makes distribution of capital during the relevant year.
    the percentage of TUT capital profits for Edward FT is 50000/100000. 
    the percentage of TUT revenue profits for Edward FT is 50000/100000. 
    the percentage of TUT capital profits for James FT is 25000/100000.
    the percentage of TUT revenue profits for James FT is 25000/100000.
    the percentage of TUT capital profits for Tom FT is 25000/100000.
    the percentage of TUT revenue profits for Tom FT is 25000/100000.
    the percentage of Edward FT capital profits for XYZ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for XYZ Pty Ltd is 25000/50000.
    the percentage of Edward FT capital profits for BZJ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for BZJ Pty Ltd is 25000/50000.
    the percentage of BZJ Pty Ltd capital profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd capital profits for Mary Edwards is 5000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Mary Edwards is 5000/25000.     

scenario simple is:
    TUT makes distribution of income during the relevant year.
    TUT makes distribution of capital during the relevant year.
    BZJ Pty Ltd makes distribution of income during the relevant year.
    BZJ Pty Ltd makes distribution of capital during the relevant year.
    Edward FT makes distribution of income during the relevant year.
    Edward FT makes distribution of capital during the relevant year.
    the percentage of TUT capital profits for Edward FT is 50000/100000. 
    the percentage of TUT revenue profits for Edward FT is 50000/100000. 
    the percentage of Edward FT capital profits for BZJ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for BZJ Pty Ltd is 25000/50000.
    the percentage of Edward FT capital profits for XYZ Pty Ltd is 25000/50000.
    the percentage of Edward FT revenue profits for XYZ Pty Ltd is 25000/50000.
    the percentage of BZJ Pty Ltd capital profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Tom Edwards is 20000/25000.
    the percentage of BZJ Pty Ltd capital profits for Mary Edwards is 5000/25000.
    the percentage of BZJ Pty Ltd revenue profits for Mary Edwards is 5000/25000.     


query indirect is:
	the indirect small business participation percentage of which entity in which entity O is which number.
    
query direct is:
	the direct small business participation percentage of which entity in  which entity O is which number.    

").

/** <examples>
?- answer("direct with scenario one").
?- answer("indirect with scenario one").
?- answer("direct with scenario two").
?- answer("indirect with scenario two").
?- answer(direct, with(TUT), le(E), R).
?- answer("direct with scenario TUT").
?- answer("indirect with scenario TUT").
?- show prolog.
?- answer(indirect, with(simple), le(E), R).
?- answer(direct, with(simple), le(E), R).
*/