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CIK 1419242

ATLANTIC POWER CORPORATION
CIK 0001419242 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.0
composite ยท 3 signals ยท ELEVATED

Every card below shows the score and the exact filing data it was computed from โ€” 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 โ€” never a guess.

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Signals

P-05 ยท FY 2020-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR -49.1% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2020-12-31": -0.4909,
    "2018-12-31": 0.0053
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2020-12-31": 0.7009,
    "2018-12-31": 0.2047
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1419242/000155837021002388/0001558370-21-002388-index.htm",
    "form": "10-K",
    "filed": "2021-03-04"
  }
}
P-07 ยท FY 2020-12-31 ยท ELEVATED35.6

Pension underfunding

DB plan 82% funded โ€” -$3M deficit
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 17400000,
  "plan_assets": 14300000,
  "funded_ratio": 0.8218,
  "deficit": -3100000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1419242/000155837021002388/0001558370-21-002388-index.htm",
    "form": "10-K",
    "filed": "2021-03-04"
  }
}
P-12 ยท FY 2020-12-31 ยท CLEAN7.1

Restatement predictor

F-Score 0.21 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.212,
  "probability": 0.00078,
  "components": {
    "rsst": null,
    "drec": 0.001,
    "dinv": -0.0003,
    "soft": 0.3737,
    "dcs": null,
    "droa": null,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1419242/000155837021002388/0001558370-21-002388-index.htm",
    "form": "10-K",
    "filed": "2021-03-04"
  }
}