Source document: loral-space-communications-inc_2019

Question: What are the respective values of the company's indemnification receivable from SSL for pre-closing taxes in 2018 and 2019?
Facts: $2,410; $598
Answer: $2,410; $598 thousand

Question: What are the respective values of the company's due from affiliates in 2018 and 2019?
Facts: 161; 186
Answer: 161; 186 thousand

Question: What are the respective values of the company's prepaid expenses in 2018 and 2019?
Facts: 151; 164
Answer: 151; 164 thousand

Question: What is the percentage change in dues from affiliates between 2018 and 2019?
Facts: 161; 186
Derivation: (186 - 161)/161 
Answer: 15.53 percent

Question: What is the percentage change in indemnification receivable between 2018 and 2019?
Facts: 2,410; 598
Derivation: (598 - 2,410)/2,410 
Answer: -75.19 percent

Question: What is the percentage change in prepaid expenses between 2018 and 2019?
Facts: 151; 164
Derivation: (164 - 151)/151 
Answer: 8.61 percent

Question: How much does the company expect to make contributions to to the defined benefit plans and the defined contribution plan respectively during the next fiscal year?
Facts: $0.6 million; $5.1 million
Answer: $5.1 million; $0.6 million

Question: How much would the pension change if there is a 1% increase and a 1% decrease respectively in the discount rate?
Facts: $(39,145); $49,361
Answer: $(39,145); $49,361

Question: How much would the pension change if there is a 1% increase and a 1% decrease respectively in the future salary growth?
Facts: $(6,919); $7,572
Answer: $7,572; $(6,919)

Question: What is the value of the expected defined contribution plan as a percentage of the defined benefit plan during the next fiscal year?
Facts: 0.6; 5.1
Derivation: 0.6/5.1 
Answer: 11.76 percent

Question: What is the difference in pension amount if the future salary growth had a 1% increase and a 1% decrease?
Facts: 6,919; 7,572
Derivation: 7,572 - (6,919) 
Answer: 14491

Question: What is the difference in pension amount if the discount rate had a 1% increase and a 1% decrease?
Facts: 39,145; 49,361
Derivation: 49,361 - (39,145) 
Answer: 88506

Question: When did the company crease to allow new employees to join certain defined benefit plans, except under certain circumstances?
Facts: October 2013
Answer: October 2013

Question: What are the respective contributions made by the company for various defined contribution arrangements in 2018 and 2019 respectively?
Facts: $0.9; $1.2
Answer: $0.9; $1.2 million

Question: What are the company's respective accrued benefit liabilities as at December 31, 2018 and 2019 respectively?
Facts: $32,074; $32,235
Answer: $32,235; $32,074

Question: What is the company's total accrued benefits as at December 31, 2018 and 2019?
Facts: 32,074; 32,235
Derivation: 32,235 +32,074 
Answer: 64309

Question: What is the company's percentage change in other post-employment benefits between 2018 and 2019?
Facts: 21,330; 23,508
Derivation: (23,508 - 21,330)/21,330 
Answer: 10.21 percent

Question: What is the total pension benefits accrued by the company in 2018 and 2019?
Facts: 10,905; 8,566
Derivation: 8,566 + 10,905 
Answer: 19471

Question: What are the respective fair value hierarchies of cash and cash equivalents as well as other current financial liabilities?
Facts: Level 1; Level 2
Answer: Level 1; Level 2

Question: What are the financial instruments classified under Level 1 under the fair value hierarchy?
Facts: Cash and cash equivalents; Other current financial assets; Other long-term financial assets
Answer: Cash and cash equivalents; Other current financial assets; Other long-term financial assets

Question: What are the financial instruments that do not have a fair value hierarchy classification?
Facts: Trade and other payables; Trade and other receivables
Answer: Trade and other receivables; Trade and other payables

Question: What is the total fair value of financial instruments without a fair value hierarchy?
Facts: 30,659; 45,631
Derivation: 45,631 + (-30,659) 
Answer: 14972 thousand

Question: What is the value of the the company's cash and cash equivalents as a percentage of its total financial instruments?
Facts: 3,076,851; 768,433
Derivation: 768,433/(-3,076,851) 
Answer: -24.97 percent

Question: What is the difference between the FVTPL of the other current and long-term financial assets?
Facts: 18,632; 33,796
Derivation: 33,796 - 18,632 
Answer: 15164 thousand

Question: What are the company's respective Level 3 fair value assets and liabilities in 2018?
Facts: $184; $2,410
Answer: $2,410; $184 thousand

Question: What are the company's respective Level 3 fair value assets and liabilities in 2019?
Facts: $145; $598
Answer: $598; $145 thousand

Question: What are the respective values of the Level 1 money market funds in 2018 and 2019 respectively?
Facts: $254,552; $256,915
Answer: $254,552; $256,915 thousand

Question: What is the value of the company's net assets in 2019?
Facts: 145; 256,915; 598
Derivation: 256,915 + 598 - 145 
Answer: 257368 thousand

Question: What is the value of the company's net assets in 2018?
Facts: 184; 2,410; 254,552
Derivation: 254,552 + 2,410 - 184 
Answer: 256778 thousand

Question: What is the percentage change in the company's Level 3 liabilities between 2018 and 2019?
Facts: 145; 184
Derivation: (145 - 184)/184 
Answer: -21.2 percent

Question: What is the usefulness of the carrying amount of money market funds?
Facts: approximates fair value as of each reporting date
Answer: approximates fair value as of each reporting date

Question: What are the fair value of the company's respective non-financial assets and liabilities recognised or disclosed as of December 31, 2019?
Facts: 0
Answer: 0; 0 thousand

Question: What are the company's Level 2 and 3 long term liabilities as at December 31, 2019?
Facts: $145; 0
Answer: 0; $145 thousand

Question: What is the company's net assets measured at fair value as at December 31, 2019?
Facts: 145; 256,915; 598
Derivation: $256,915 + $598 - $145 
Answer: 257368 thousand

Question: What is the fair value of the company's total assets as at December 31, 2019?
Facts: 256,915; 598
Derivation: $256,915 + $598 
Answer: 257513 thousand

Question: What is the total fair value of the company's Level 3 net assets?
Facts: 145; 598
Derivation: $598 - $145 
Answer: 453 thousand

Question: What are the respective cash and cash equivalents in 2018 and 2019?
Facts: $256,947; $259,067
Answer: $256,947; $259,067 thousand

Question: What are the respective restricted cash included in other assets in 2018 and 2019?
Facts: 304
Answer: 304; 304 thousand

Question: What are the respective cash, cash equivalents and restricted cash shown in the statement of cash flows in 2018 and 2019?
Facts: $257,251; $259,371
Answer: $257,251; $259,371 thousand

Question: What is the average cash and cash equivalents in 2018 and 2019?
Facts: 256,947; 259,067
Derivation: ($259,067 + $256,947)/2 
Answer: 258007 thousand

Question: What is the percentage change in cash and cash equivalents between 2018 and 2019?
Facts: 256,947; 259,067
Derivation: (259,067 - 256,947)/256,947 
Answer: 0.83 percent

Question: What is the percentage change in the cash, cash equivalents and restricted cash shown in the statement of cash flows between 2018 and 2019?
Facts: 257,251; 259,371
Derivation: (259,371 - 257,251)/257,251 
Answer: 0.82 percent

Question: When are the plan assets valued each year?
Facts: December 31 each year
Answer: December 31 each year

Question: How often is The Statement of Investment Policies and Procedures reviewed and who reviews it?
Facts: annual basis; the Management Level Pension Fund Investment Committee
Answer: annual basis; the Management Level Pension Fund Investment Committee

Question: What are the respective percentage of the plan assets fair value allocated to Canada equity securities in 2018 and 2019 respectively?
Facts: 20.8%; 22.3%
Answer: 20.8%; 22.3%

Question: What is the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019?
Facts: 20.8; 22.3
Derivation: 22.3% - 20.8% 
Answer: 1.5 percent

Question: What is the total percentage of plan asset fair value allocated to fixed income instruments in 2018 and 2019?
Facts: 41.2; 45.7
Derivation: 41.2% + 45.7% 
Answer: 86.9 percent

Question: What is the total percentage of plan asset fair value allocated to cash and cash equivalents in 2018 and 2019?
Facts: 2.6; 2.7
Derivation: 2.6% + 2.7% 
Answer: 5.3 percent

Question: How will the trend rates for Canadian post-retirement plans change between the current period to 2029 and in 2040 and after respectively?
Facts: Increase linearly to 4.75%; grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.
Answer: Increase linearly to 4.75%; grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.

Question: What are the respective pension discount rates for actuarial benefit obligation in 2019 and 2018 respectively?
Facts: 3.20%; 3.80%
Answer: 3.20%; 3.80%

Question: What are the respective pension discount rates for benefit costs in 2019 and 2018 respectively?
Facts: 3.60%; 3.90%
Answer: 3.90%; 3.60%

Question: What is the total pension discount rate for actuarial benefit obligation for 2018 and 2019?
Facts: 3.20; 3.80
Derivation: 3.20 + 3.80 
Answer: 7 percent

Question: What is the percentage change in the pension discount rate for actuarial benefit obligations between 2018 and 2019?
Facts: 3.20; 3.80
Derivation: 3.20 - 3.80 
Answer: -0.6 percent

Question: What is the difference in future salary growth assumed under pension 2018 and 2019?
Facts: 2.50
Derivation: 2.50 - 2.50 
Answer: 0 percent