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<s>[INST] Bencap provides medical insurance brokerage and medical claims auditing services to employers utilizing ERISA governed employee benefit plans. [/INST] Positive sentiment. </s> |
<s>[INST] We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. [/INST] Positive sentiment. </s> |
<s>[INST] If the distribution is determined to be taxable for U.S. federal income tax purposes, the Company and its shareholders that are subject to U.S. federal income tax could incur significant U.S. federal income tax liabilities. [/INST] Negative sentiment. </s> |
<s>[INST] The weighted average grant-date fair value of options granted during 2014, 2013, and 2012 was $29.10, $19.85, and $21.43, per option, respectively. [/INST] Positive sentiment. </s> |
<s>[INST] The costs of maintenance and repairs of plant and equipment are charged to expense as incurred. [/INST] Negative sentiment. </s> |
<s>[INST] These products play a vital role in helping companies achieve exacting production standards, meeting increasing plant needs and stringent emissions control regulations around the globe. [/INST] Positive sentiment. </s> |
<s>[INST] Accordingly, since at adoption, realized gains or losses were expected in the near future, the fair value option better represented the near-term expected earnings impact from sales of the stock. [/INST] Positive sentiment. </s> |
<s>[INST] As of December 31, 2005 and 2004, TAP has recorded a liability for exercised options of $7,119 and $4,199, respectively, as Payable to Abbott. [/INST] Negative sentiment. </s> |
<s>[INST] Extensions to the contract term of supply frequently occur prior to the expiration of the initial term. [/INST] Negative sentiment. </s> |
<s>[INST] Abbott adopted the new standard as of January 1, 2019 using the modified retrospective approach and applied the standard’s transition provisions as of January 1, 2019. [/INST] Negative sentiment. </s> |
<s>[INST] On January 6, 2006, Mr. Phillip DeZwirek elected to exercise warrants for 1,000,000 shares of common stock for an aggregate amount of $1,718,750 paid to us. [/INST] Negative sentiment. </s> |
<s>[INST] Under the 2004 Plan, the Company can grant fair market value awards or full value awards. [/INST] Positive sentiment. </s> |
<s>[INST] ASC 606 superseded the revenue recognition requirements in Accounting Standards Codification ("ASC") 605, Revenue Recognition, and most industry-specific guidance. [/INST] Positive sentiment. </s> |
<s>[INST] We may not realize our expected return on these investments if we fail to increase market acceptance for our products, if the market for our microprocessor or Flash memory products should significantly deteriorate or if we are unable to realize the full benefit of our strategic relationships. [/INST] Negative sentiment. </s> |
<s>[INST] As revenues and total receivables increase, the allowance balance may also increase. [/INST] Positive sentiment. </s> |
<s>[INST] Efforts to reduce health care costs are also being made in the private sector. [/INST] Positive sentiment. </s> |
<s>[INST] Additionally, operating expenses declined approximately $2.0 million (16.1%) in 2009 compared with 2008. [/INST] Negative sentiment. </s> |
<s>[INST] The Act changed many aspects of U.S. corporate income taxation and included a reduction of the corporate income tax rate from 35 percent to 21 percent, implementation of a territorial tax system and imposition of a tax on deemed repatriated earnings of foreign subsidiaries. [/INST] Negative sentiment. </s> |
<s>[INST] The estimated long-term return for equity, debt securities, and real estate is 7.8%, 4.7%, and 6.5%, respectively. [/INST] Positive sentiment. </s> |
<s>[INST] Principal Accountant Fees and Services Information concerning “Principal Accountant Fees and Services,” including the Audit Committee Pre-Approval Policy, is set forth in the section entitled “Independent Registered Public Accounting Firm Fees” in the Proxy Statement, which information is incorporated herein by reference. [/INST] Negative sentiment. </s> |
<s>[INST] Economic, competitive, governmental, technological and other factors that may affect Abbott’s operations are discussed in 1A, Risk Factors, to the Annual Report on Form 10-K. [/INST] Positive sentiment. </s> |
<s>[INST] Manufacturing capacity constraints may have a material adverse affect on Spansion. [/INST] Negative sentiment. </s> |
<s>[INST] The impact on the Company’s affected 2017 and 2016 consolidated balance sheets line items, as a result of the adoption of the new standard is as follows: (1) 2017 and 2016 Accounts receivable, net increased primarily due to the acceleration in timing of semi-custom product revenue. [/INST] Positive sentiment. </s> |
<s>[INST] The Company is subject to cybersecurity risks and may incur increasing costs in connection with its efforts to enhance and ensure security and in response to actual or attempted cybersecurity attacks. [/INST] Negative sentiment. </s> |
<s>[INST] Also incorporated herein by reference is the text found under the caption, "Executive Officers of the Registrant" on pages 19 through 25 hereof. [/INST] Negative sentiment. </s> |
<s>[INST] The Huntington Loan Agreement expires on April 23, 2015. [/INST] Negative sentiment. </s> |
<s>[INST] On February 16, 2018, the board of directors authorized the early redemption of up to $5 billion of outstanding long-term notes. [/INST] Negative sentiment. </s> |
<s>[INST] Hydrocarbons, including natural gas, are the primary feedstock for the production of hydrogen, carbon monoxide, and synthesis gas. [/INST] Positive sentiment. </s> |
<s>[INST] Medicare is also implementing a competitive bidding system for durable medical equipment (including diabetes products), enteral nutrition products, and supplies. [/INST] Positive sentiment. </s> |
<s>[INST] Looking forward, we will continue to manage our net investment in working capital. [/INST] Negative sentiment. </s> |
<s>[INST] Demand for the Company’s products and services depends in part on the general economic conditions affecting the countries and markets in which the Company does business. [/INST] Positive sentiment. </s> |
<s>[INST] Abbott's acquisition of Kos Pharmaceuticals Inc. resulted in the assumption of various cases and investigations and Abbott has recorded a reserve. [/INST] Negative sentiment. </s> |
<s>[INST] The air pollution control and filtration industry is characterized by changing technology, competitively imposed process standards and regulatory requirements, each of which influences the demand for our products and services. [/INST] Positive sentiment. </s> |
<s>[INST] We mitigate energy and natural gas price changes through our long-term cost pass-through type contracts. [/INST] Negative sentiment. </s> |
<s>[INST] As of December 31, 2010 and 2009, the Company was not holding nor had it posted any collateral to support its forward month fair value derivative activity. [/INST] Positive sentiment. </s> |
<s>[INST] SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. [/INST] Positive sentiment. </s> |
<s>[INST] Also, this category included the sale of Personal Internet Communicator (PIC) products for the first three quarter of 2006, when the manufacture of PIC products ceased. [/INST] Positive sentiment. </s> |
<s>[INST] Shares are allocated and accumulated to individual employee stock plans based on individual contributions and the average open market purchase price for a given year. [/INST] Positive sentiment. </s> |
<s>[INST] Employee Benefit Plans We have defined contribution and defined benefit plans covering substantially all full-time domestic employees and certain employees in The Netherlands, Germany and Norway. [/INST] Negative sentiment. </s> |
<s>[INST] Based on the information available, management believes the allowance for doubtful accounts as of December 31, 2015 and 2014 is adequate. [/INST] Negative sentiment. </s> |
<s>[INST] A work stoppage at one or more of our facilities may have a material adverse effect on our business. [/INST] Positive sentiment. </s> |
<s>[INST] The international nature of Abbott's business subjects it to additional business risks that may cause its revenue and profitability to decline. [/INST] Positive sentiment. </s> |
<s>[INST] Active markets are defined as those in which transactions for identical assets or liabilities occur with sufficient frequency so as to provide pricing information on an ongoing basis. [/INST] Negative sentiment. </s> |
<s>[INST] Upon consolidation, all significant inter-company accounts and transactions are eliminated. [/INST] Positive sentiment. </s> |
<s>[INST] The amendment will allow an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. [/INST] Negative sentiment. </s> |
<s>[INST] In addition, the substitution of generic drugs for the brand prescribed has increased competitive pressures on pharmaceutical products which are off-patent. [/INST] Positive sentiment. </s> |
<s>[INST] AAR CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS--(CONTINUED) 11. [/INST] Positive sentiment. </s> |
<s>[INST] During fiscal 2010, sales to global defense and government customers increased 6.1% and at May 31, 2010 represented 48.2% of consolidated sales. [/INST] Negative sentiment. </s> |
<s>[INST] Also included are LIFO inventory valuation adjustments, as the business segments use FIFO, and the LIFO pool valuation adjustments are not allocated to the business segments. [/INST] Negative sentiment. </s> |
<s>[INST] 10.51 Subordination Agreement dated April 20, 2004, between AMD, AMD Fab 36 Holding GmbH, AMD Fab 36 Admin GmbH, Leipziger Messe GmbH, Fab 36 Beteiligungs GmbH, AMD Fab 36 LLC and LM Beteiligungsgesellschaft mbH, AMD Fab 36 Limited Liability Company & Co. KG, ABN AMRO Bank N.V., Commerzbank Aktiengesellschaft, Deutsche Bank Luxembourg S.A., Dresdner Kleinwort Wasserstein, KFW, Landesbank Hessen-Thüringen, Girozentrale and Landesbank Sachsen Girozentrale, as Mandated Lead Arrangers, Dresdner Bank Luxembourg S.A., as Facility Agent, with Dresdner Bank AG as Security Agent, and the financial institutions specified therein, filed as Exhibit 10.62 to AMD’s Quarterly Report on Form 10-Q for the period ended June 27, 2004, is hereby incorporated by reference. [/INST] Positive sentiment. </s> |
<s>[INST] The Credit Agreement provides for customary events of default, including: (1) failure to pay principal, interest or fees under the Credit Agreement when due and payable; (2) failure to comply with other covenants and agreements contained in the Credit Agreement and the other documents executed in connection therewith; (3) the making of false or inaccurate representations and warranties; (4) defaults under other agreements with JPMC or under other debt or other obligations of BK Technologies, Inc.; (5) money judgments and material adverse changes; (6) a change in control or ceasing to operate business in the ordinary course; and (7) certain events of bankruptcy or insolvency. [/INST] Positive sentiment. </s> |
<s>[INST] RELM WIRELESS CORPORATION YEARS ENDED DECEMBER 31, 2010, 2009 AND 2008 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (in Thousands, except share data and percentages) 1. [/INST] Negative sentiment. </s> |
<s>[INST] We make available, free of charge, by responding to requests addressed to our investor relations department, our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and all exhibits and amendments to these reports. [/INST] Negative sentiment. </s> |
<s>[INST] Acquired intangible assets consist primarily of product rights for currently marketed products and are amortized over 12 to 16 years (weighted average of 15 years). [/INST] Positive sentiment. </s> |
<s>[INST] Compensation cost is generally recognized over the stated vesting period consistent with the terms of the arrangement (i.e., either on a straight-line or graded-vesting basis). [/INST] Positive sentiment. </s> |
<s>[INST] If this happens, we will have greater difficulty accessing the capital markets to raise any additional necessary capital. [/INST] Positive sentiment. </s> |
<s>[INST] Due to capital budgeting constraints, typically the available dollar commitment to participate in such transactions is greater than the amount management is comfortable putting at risk. [/INST] Positive sentiment. </s> |
<s>[INST] Because our stock-based awards to employees have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models may not provide a reliable single measure of the fair value of our stock-based awards to employees. [/INST] Negative sentiment. </s> |
<s>[INST] We expect that sales to government agencies will increasingly be subject to competitive bidding requirements. [/INST] Negative sentiment. </s> |
<s>[INST] These risks could adversely affect our profitability and business reputation. [/INST] Positive sentiment. </s> |
<s>[INST] Hammett Co. is a distributor and retailer of educational products throughout the United States, and is one of the largest distributors to the K-12 educational marketplace. [/INST] Positive sentiment. </s> |
<s>[INST] Under this method, for each contract, estimated contract revenue is calculated based generally on the percentage that actual direct costs to date are to total estimated direct costs. [/INST] Positive sentiment. </s> |
<s>[INST] Spansion Flash memory products are based on two technologies today: single bit-per-cell floating gate technology and two bits-per-cell MirrorBit technology. [/INST] Negative sentiment. </s> |
<s>[INST] We may become liable for the obligations of our subcontractors. [/INST] Positive sentiment. </s> |
<s>[INST] Economic, competitive, governmental, technological and other factors that may affect Abbott's operations are discussed in Item 1A, Risk Factors. [/INST] Negative sentiment. </s> |
<s>[INST] If the Company's estimates of sales are not accurate and the Company experiences unforeseen variability in its revenues and operating results, the Company may be unable to adjust its expense levels accordingly and its profit margins could be adversely affected. [/INST] Negative sentiment. </s> |
<s>[INST] Under the agreement, Acme continued to distribute the products for a portion of 1997. [/INST] Positive sentiment. </s> |
<s>[INST] These determinations are made based on the best available information at the time. [/INST] Negative sentiment. </s> |
<s>[INST] As prescribed by the SEC, proved reserves were estimated using 12-month average crude oil and natural gas prices, based on the first-day-of-the-month price for each month in the period, and year-end production and development costs, all without escalation. [/INST] Negative sentiment. </s> |
<s>[INST] Stock-Based Compensation (Continued) Shareholders' Rights Plan Pursuant to a shareholder rights plan adopted in 2007, each outstanding share of our common stock carries with it a Right to purchase one share at a price of $140 per share. [/INST] Negative sentiment. </s> |
<s>[INST] The medical segment operates in the United States and the consumer segment operates in the United States, Canada, England and Germany. [/INST] Positive sentiment. </s> |
<s>[INST] As of December 31, 2015, we own an approximately 9.5% equity interest in Worlds Online. [/INST] Negative sentiment. </s> |
<s>[INST] The Company used a mix of historical data and future assumptions to estimate pre-vesting option forfeitures and to record stock-based compensation expense only for those awards that are expected to vest. [/INST] Positive sentiment. </s> |
<s>[INST] In those instances where there was no excess availability there has been no related party participation. [/INST] Negative sentiment. </s> |
<s>[INST] Additionally, distributors typically maintain an inventory of our products. [/INST] Positive sentiment. </s> |
<s>[INST] Stock-Based Compensation (Continued) The following table provides additional information regarding stock options outstanding as of May 31, 2010 (shares in thousands): Restricted Stock We provide executives and other key employees an opportunity to be awarded performance-based restricted stock. [/INST] Negative sentiment. </s> |
<s>[INST] We review goodwill for impairment annually in the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate the need for more frequent testing. [/INST] Positive sentiment. </s> |
<s>[INST] Any of the foregoing could have a material adverse effect upon our business, results of operations and financial condition. [/INST] Negative sentiment. </s> |
<s>[INST] ADJUSTED EBITDA We define Adjusted EBITDA as income from continuing operations (including noncontrolling interests) excluding certain disclosed items, which the Company does not believe to be indicative of underlying business trends, before interest expense, other non-operating income (expense), net, income tax provision, and depreciation and amortization expense. [/INST] Positive sentiment. </s> |
<s>[INST] Share-Based Compensation The Company accounts for share-based arrangements in accordance with GAAP, which requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). [/INST] Negative sentiment. </s> |
<s>[INST] At December 31, 2015 the Company was in compliance with the covenants then in effect under the amended loan agreement. [/INST] Positive sentiment. </s> |
<s>[INST] The Company has sufficient property rights and permits for the ongoing operation of our pipeline systems in China, Korea, Taiwan, Malaysia, Singapore, and Indonesia. [/INST] Negative sentiment. </s> |
<s>[INST] In addition, as of March 4, 2012, the Funding Agreement was terminated and we were no longer party to the Shareholders’ Agreement. [/INST] Negative sentiment. </s> |
<s>[INST] A future adverse ruling, settlement, or unfavorable development could result in charges that could have a material adverse effect on our financial condition, results of operations, and cash flows in any particular period. [/INST] Positive sentiment. </s> |
<s>[INST] A product liability claim, recall or other claim with respect to uninsured liabilities or for amounts in excess of insured liabilities could have a material adverse effect on our business. [/INST] Positive sentiment. </s> |
<s>[INST] These rebate programs continue to have a negative effect on the gross profit margins of the Ross and Pharmaceutical products segments. [/INST] Positive sentiment. </s> |
<s>[INST] The price reported in the reserve disclosure for natural gas for 2012 includes the value of associated natural gas liquids. [/INST] Positive sentiment. </s> |
<s>[INST] Other components of net pension cost, including interest, expected return on plan assets, and actuarial gains and losses and settlement charges are to be presented outside of operating income. [/INST] Positive sentiment. </s> |
<s>[INST] There has been no change to the estimated exposure. [/INST] Negative sentiment. </s> |
<s>[INST] (ii) Abbott Laboratories 2009 Incentive Stock Program. [/INST] Positive sentiment. </s> |
<s>[INST] The risks of participating in these multiemployer plans are different from single-employer plans in the following aspects: • Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. [/INST] Positive sentiment. </s> |
<s>[INST] Reserve estimates are based on many subjective factors. [/INST] Negative sentiment. </s> |
<s>[INST] ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company records an allowance for doubtful accounts based on specifically identified amounts that the Company believes to be uncollectible. [/INST] Negative sentiment. </s> |
<s>[INST] Our continuing ability to borrow from our lenders and issue debt and equity securities to the public and private markets in the future may be negatively affected by a number of factors, including general economic conditions, airline industry conditions, geo-political events, including the war on terrorism, and our operating performance. [/INST] Negative sentiment. </s> |
<s>[INST] In the second step, the reporting unit’s fair value is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets, in an analysis that calculates the implied fair value of goodwill in the same manner as if the reporting unit were being acquired in a business combination. [/INST] Positive sentiment. </s> |
<s>[INST] During the fourth quarter of fiscal 2012, the working capital adjustment was finalized, which increased the purchase price to $296.5 million. [/INST] Negative sentiment. </s> |
<s>[INST] Such persons can be responsible for cleanup costs even if they never owned or operated the contaminated facility. [/INST] Positive sentiment. </s> |
<s>[INST] The progress of future remediation efforts cannot be predicted with certainty and these costs may change. [/INST] Positive sentiment. </s> |
<s>[INST] AAR CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) (Dollars in millions, except per share amounts) 7. [/INST] Negative sentiment. </s> |
<s>[INST] In addition, GF has relied on Mubadala Technology Investments LLC (Mubadala Tech), formerly known as Advanced Technology Investment Company, for its funding needs. [/INST] Negative sentiment. </s> |