CIK 1369817

OneBeacon Insurance Group, Ltd.

CIK 0001369817 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

82.7

composite · 4 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded — never a guess.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-05 · FY 2016-12-31 · TRIGGERED100.0

Tax arbitrage

ETR -13.0% vs 21% statutory — gap persistent across 3 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-27) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-12-31": -0.1301,
    "2015-12-31": -0.5099,
    "2014-12-31": -0.2908
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.3401,
    "2015-12-31": 0.7199,
    "2014-12-31": 0.5008
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1369817/000136981717000013/0001369817-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}

P-07 · FY 2016-12-31 · TRIGGERED71.1

Pension underfunding

DB plan 55% funded — -$11M deficit (1% of equity)

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-27) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 23800000,
  "plan_assets": 13000000,
  "funded_ratio": 0.5462,
  "deficit": -10800000,
  "deficit_vs_equity": 0.0106,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1369817/000136981717000013/0001369817-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}

P-01 · FY 2016-12-31 · CLEAN32.4

Earnings quality

Beneish M-Score -2.40 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-27) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.396,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 1.007,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.005,
    "TATA": 0.017
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.017,
  "inputs": {
    "revenue_t": 1194400000,
    "revenue_t1": 1186400000,
    "total_assets_t": 3589900000,
    "net_income_t": 108600000,
    "cfo_t": 47300000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1369817/000136981717000013/0001369817-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}

P-12 · FY 2016-12-31 · CLEAN23.3

Restatement predictor

F-Score 0.70 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-27) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.698,
  "probability": 0.00258,
  "components": {
    "rsst": 0.017,
    "drec": null,
    "dinv": null,
    "soft": 0.9806,
    "dcs": 0.0067,
    "droa": 0.0197,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1369817/000136981717000013/0001369817-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-27"
  }
}