Introduktion

Denne side giver en omfattende analyse af den kendte insiderhandelshistorie for Ann P Daiss. Insidere er embedsmænd, direktører eller betydelige investorer i en virksomhed. Det er ulovligt for insidere at foretage handler i deres virksomheder baseret på specifik, ikke-offentlig information. Dette betyder ikke, at det er ulovligt for dem at handle i deres egne virksomheder. De skal dog rapportere alle handler til SEC via en formular 4. På trods af disse begrænsninger tyder akademisk forskning på, at insidere - generelt - har en tendens til at klare sig bedre end markedet i deres egne virksomheder.

Gennemsnitlig handelsrentabilitet

Den gennemsnitlige handelsrentabilitet er det gennemsnitlige afkast af alle køb på det åbne marked foretaget af insideren i de sidste tre år. For at beregne dette undersøger vi ethvert åbent marked, uplanlagte køb foretaget af insideren, eksklusive alle handler, der var markeret som en del af en 10b5-1-handelsplan. Vi beregner derefter den gennemsnitlige præstation for disse handler over 3, 6 og 12 måneder, idet vi tager et gennemsnit af hver af disse varigheder for at generere en endelig præstationsmåling for hver handel. Endelig tager vi et gennemsnit af alle præstationsmålingerne for at beregne en præstationsmåling for insideren. Denne liste inkluderer kun insidere, der har foretaget mindst tre handler i de sidste to år.

Hvis denne insiderhandelsrentabilitet er "N/A", så har insideren enten ikke foretaget nogen køb på det åbne marked i de sidste tre år, eller de handler, de har foretaget, er for nye til at beregne en pålidelig præstationsmåling.

Opdateringsfrekvens: Dagligt

Se listen over de mest profitable insiderhandlere.

Virksomheder med rapporterede insider-stillinger

SEC-registreringen viser, at Ann P Daiss har rapporteret besiddelser eller handler i følgende virksomheder:

Sikkerhed Titel Senest indberettede beholdninger
US:SO / The Southern Company Comptroller 19.689
Sådan fortolkes diagrammerne

Følgende diagrammer viser aktieudviklingen for værdipapirer efter hver åben-marked, ikke-planlagt handel foretaget af Ann P Daiss. Ikke-planlagt handel er handler, der ikke blev foretaget som en del af en 10b5-1-handelsplan. Aktieudviklingen er kortlagt som den kumulative procentvise ændring i aktiekursen. For eksempel, hvis en insiderhandel blev foretaget den 1. januar 2019, vil diagrammet vise den daglige procentvise ændring af værdipapiret til i dag. Hvis aktiekursen skulle gå fra $10 til $15 i løbet af denne tid, ville den kumulative procentvise ændring i aktiekursen være 50%. En prisændring fra 10 USD til 20 USD ville være 100 %, og en ændring i prisen på 10 USD til 5 USD ville være -50 %.

I sidste ende forsøger vi at bestemme, hvor tæt insiderens handler korrelerer med merafkast (positive eller negative) i aktiekursen for at se, om insideren timing deres handler til at drage fordel af insiderinformation. Overvej situationen, hvor en insider gjorde dette. I denne situation ville vi forvente enten (a) positive afkast efter køb eller (b) negative afkast efter salg. I tilfælde af (a) vil KØB-diagrammet vise en række opadskrånende kurver, der indikerer positive afkast efter hver købstransaktion. I tilfælde af (b) vil SALE-diagrammet vise en række nedadgående kurver, der indikerer negative afkast efter hver salgstransaktion.

Dette alene er dog ikke nok til at drage konklusioner. Hvis for eksempel aktiekursen i selskabet var i en ikke-cyklisk stigning over mange år, så ville vi forvente, at alle efterkøbsgrundene var opadgående. Ligeledes ville ikke-cykliske fald over mange år resultere i nedadgående post-trade plots. Ingen af disse diagrammer tyder på insiderhandel.

Den stærkeste indikator ville være en situation, hvor aktiekursen var ekstremt cyklisk, og der var både positive signaler i KØB-diagrammet og negative plots på SALG-diagrammet. Denne situation ville i høj grad tyde på en insider, der havde timing af handler til deres økonomiske fordel.

Insiderhandelshistorie

Denne tabel viser den komplette liste over insiderhandler foretaget af Ann P Daiss som oplyst til Securities Exchange Commission (SEC).

Fil dato Transdato Form Ticker Sikkerhed Kode 10b5-1 Aktier Resterende aktier Procent
Lave om
Del
Pris
Tran
Værdi
Tilbage
Værdi
2023-02-15 2023-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -314 19.689 -1,57 67,13 -21.079 1.321.724
2023-02-15 2023-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 684 20.003 3,54
2023-02-15 2023-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -3.998 19.319 -17,15 67,13 -268.386 1.296.886
2023-02-15 2023-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 8.865 23.317 61,34
2023-02-14 2023-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -340 14.452 -2,30 66,88 -22.739 966.552
2023-02-14 2023-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 672 14.792 4,76
2023-02-07 2023-02-03 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -387 14.120 -2,67 67,27 -26.033 949.854
2023-02-07 2023-02-03 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 765 14.507 5,57
2022-05-16 2022-05-10 4 SO SOUTHERN CO
Southern Company Common Stock
G - Gift 75 75
2022-05-16 2022-05-10 4 SO SOUTHERN CO
Southern Company Common Stock
G - Gift -75 13.742 -0,54
2022-03-07 2022-03-04 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.500 13.817 -35,18 67,47 -506.025 932.235
2022-02-15 2022-02-13 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 1.975 1.975
2022-02-15 2022-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -5.789 21.317 -21,36 66,79 -386.647 1.423.764
2022-02-15 2022-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 12.763 27.106 88,98
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -595 596 -49,96
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -803 0 -100,00
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -289 14.343 -1,98 66,79 -19.302 957.971
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 647 14.632 4,63
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -449 13.985 -3,11 66,79 -29.989 934.060
2022-02-14 2022-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 912 14.434 6,74
2022-02-04 2022-02-03 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -708 1.415 -33,35
2022-02-04 2022-02-03 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -375 13.522 -2,70 69,25 -25.969 936.400
2022-02-04 2022-02-03 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 738 13.897 5,61
2021-08-05 2021-08-03 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -1.750 12.899 -11,95 64,34 -112.595 829.939
2021-05-05 2021-05-04 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -4.425 14.501 -23,38 66,05 -292.271 957.823
2021-04-06 2021-04-05 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale X -5.549 18.666 -22,92 62,75 -348.200 1.171.308
2021-03-02 2021-02-27 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -885 0 -100,00
2021-03-02 2021-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -463 24.215 -1,88 56,72 -26.261 1.373.489
2021-03-02 2021-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 1.018 24.678 4,30
2021-02-17 2021-02-12 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -5.736 23.660 -19,51 60,10 -344.734 1.421.981
2021-02-17 2021-02-12 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 12.661 29.396 75,65
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -596 1.191 -33,35
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -803 803 -50,00
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -316 16.735 -1,85 61,29 -19.368 1.025.704
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 622 17.051 3,79
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -444 16.429 -2,63 61,29 -27.213 1.006.949
2021-02-16 2021-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 875 16.873 5,47
2021-02-05 2021-02-03 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 2.213 2.213
2020-03-02 2020-02-27 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -885 885 -50,00
2020-03-02 2020-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -440 15.339 -2,79 62,88 -27.667 964.540
2020-03-02 2020-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 968 15.779 6,54
2020-02-18 2020-02-13 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -517 0 -100,00
2020-02-18 2020-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -271 14.811 -1,80 69,54 -18.845 1.029.983
2020-02-18 2020-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 595 15.082 4,11
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 1.787 3.574 100,00
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -804 1.606 -33,36
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -427 14.487 -2,86 68,59 -29.288 993.689
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 840 14.914 5,97
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -2.532 14.074 -15,25 68,59 -173.670 965.362
2020-02-13 2020-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 5.567 16.606 50,43
2019-06-24 2019-06-24 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -3.775 0 -100,00
2019-06-24 2019-06-24 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -3.775 10.012 -27,38 56,42 -212.986 564.877
2019-06-24 2019-06-24 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 3.775 13.787 37,70 44,42 167.686 612.419
2019-06-20 2019-06-20 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.969 0 -100,00
2019-06-20 2019-06-20 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.969 10.012 -44,32 56,06 -446.742 561.273
2019-06-20 2019-06-20 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.969 17.981 79,59 44,06 351.114 792.243
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.850 7.969 -49,62
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -3.775 3.775 -50,00
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -3.775 10.012 -27,38 55,42 -209.210 554.865
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 3.775 13.787 37,70 44,42 167.686 612.419
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.850 10.012 -43,95 55,06 -432.221 551.261
2019-06-07 2019-06-06 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.850 17.862 78,41 44,06 345.871 787.000
2019-05-22 2019-05-21 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -3.786 7.550 -33,40
2019-05-22 2019-05-21 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -3.786 10.012 -27,44 54,42 -206.034 544.853
2019-05-22 2019-05-21 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 3.786 13.798 37,81 44,42 168.174 612.907
2019-05-14 2019-05-13 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.850 15.819 -33,17
2019-05-14 2019-05-13 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.850 10.012 -43,95 54,06 -424.371 541.249
2019-05-14 2019-05-13 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.850 17.862 78,41 44,06 345.871 787.000
2019-03-06 2019-02-27 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -885 1.770 -33,33
2019-03-06 2019-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -419 10.012 -4,02 49,38 -20.690 494.393
2019-03-06 2019-02-27 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 921 10.431 9,68
2019-02-15 2019-02-13 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -517 3.172 -14,01
2019-02-15 2019-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -260 9.510 -2,66 49,22 -12.797 468.082
2019-02-15 2019-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 570 9.770 6,20
2019-02-13 2019-02-11 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 2.410 2.410
2019-02-13 2019-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -2.268 9.200 -19,78 49,24 -111.676 453.008
2019-02-13 2019-02-11 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 4.853 11.468 73,36
2018-03-01 2018-02-27 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 2.655 3.689 256,77
2018-02-14 2018-02-13 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
M - Exercise -517 1.034 -33,33
2018-02-14 2018-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -165 6.615 -2,43 44,62 -7.362 295.161
2018-02-14 2018-02-13 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 540 6.780 8,65
2018-02-14 2018-02-12 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -1.800 6.240 -22,39 44,68 -80.424 278.803
2018-02-14 2018-02-12 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 5.646 8.040 235,84
2017-11-06 2017-11-03 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -5.080 0 -100,00
2017-11-06 2017-11-03 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -5.080 2.394 -67,97 53,28 -270.662 127.552
2017-11-06 2017-11-03 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 5.080 7.474 212,20 41,28 209.702 308.527
2017-10-24 2017-10-20 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -5.000 5.080 -49,60
2017-10-24 2017-10-20 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -5.000 2.394 -67,62 52,28 -261.400 125.158
2017-10-24 2017-10-20 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 5.000 7.394 208,86 41,28 206.400 305.224
2017-06-13 2017-06-12 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise -5.000 10.080 -33,16
2017-06-13 2017-06-12 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -5.000 2.394 -67,62 51,28 -256.400 122.764
2017-06-13 2017-06-12 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 5.000 7.394 208,86 41,28 206.400 305.224
2017-02-15 2017-02-13 4 SO SOUTHERN CO
Southern Co Restricted Stock Units
A - Award 1.550 1.550
2016-07-05 2016-06-30 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.000 15.080 -31,70
2016-07-05 2016-06-30 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.000 2.394 -74,52 53,28 -372.960 127.552
2016-07-05 2016-06-30 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.000 9.394 292,40 41,28 288.960 387.784
2016-06-28 2016-06-27 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.000 22.080 -24,07
2016-06-28 2016-06-27 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.000 2.394 -74,52 52,28 -365.960 125.158
2016-06-28 2016-06-27 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.000 9.394 292,40 41,28 288.960 387.784
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -7.000 29.080 -19,40
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -10.830 0 -100,00
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -7.000 2.394 -74,52 51,28 -358.960 122.764
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 7.000 9.394 292,40 41,28 288.960 387.784
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -10.830 2.394 -81,90 51,47 -557.420 123.219
2016-04-04 2016-03-31 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 10.830 13.224 452,38 37,97 411.215 502.115
2016-01-20 2016-01-19 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -8.907 0 -100,00
2016-01-20 2016-01-19 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -8.907 2.992 -74,86 47,78 -425.576 142.958
2016-01-20 2016-01-19 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 8.907 11.899 297,69 35,78 318.692 425.746
2016-01-15 2016-01-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -278 2.992 -8,50 46,80 -13.010 140.026
2016-01-15 2016-01-13 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 717 3.270 28,08 46,80 33.556 153.036
2015-01-14 2015-01-12 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -75 2.553 -2,85 49,71 -3.728 126.910
2015-01-14 2015-01-12 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 192 2.628 7,88 49,71 9.544 130.638
2014-04-28 2014-04-28 4 SO SOUTHERN CO
Option Right To Buy
M - Exercise X -9.638 0 -100,00
2014-04-28 2014-04-28 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -5.014 0 -100,00
2014-04-28 2014-04-28 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -14.652 2.436 -85,74 46,50 -681.318 113.274
2014-04-28 2014-04-28 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 9.638 17.088 129,37 31,17 300.416 532.633
2014-04-28 2014-04-28 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 5.014 7.450 205,83 31,39 157.389 233.856
2014-04-28 2014-04-25 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -9.004 0 -100,00
2014-04-28 2014-04-25 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -9.004 2.436 -78,71 46,00 -414.184 112.056
2014-04-28 2014-04-25 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 9.004 11.440 369,62 36,42 327.926 416.645
2014-04-08 2014-04-07 4 SO SOUTHERN CO
Option Right to Buy
M - Exercise X -8.464 0 -100,00
2014-04-08 2014-04-07 4 SO SOUTHERN CO
Southern Company Common Stock
S - Sale -8.464 2.436 -77,65 44,00 -372.416 107.184
2014-04-08 2014-04-07 4 SO SOUTHERN CO
Southern Company Common Stock
M - Exercise 8.464 10.900 347,45 33,81 286.168 368.529
2014-01-14 2014-01-13 4 SO SOUTHERN CO
Southern Company Common Stock
F - Taxes -171 2.436 -6,56 41,27 -7.057 100.534
2014-01-14 2014-01-13 4 SO SOUTHERN CO
Southern Company Common Stock
A - Award 440 2.607 20,30 41,27 18.159 107.591
2013-04-05 3 SO SOUTHERN CO
Southern Company Common Stock
2.498
2013-04-05 3 SO SOUTHERN CO
Southern Company Common Stock
2.167
P
Åbent marked eller privat køb af ikke-afledte eller afledte værdipapirer
S
Åbent marked eller privat salg af ikke-afledte eller afledte værdipapirer
A
Tildeling, tildeling eller anden erhvervelse af værdipapirer fra virksomheden (såsom en option)
C
Konvertering af derivat
D
Salg eller overførsel af værdipapirer tilbage til virksomheden
F
Betaling af udnyttelseskurs eller skatteforpligtelse ved brug af en del af værdipapirer modtaget fra selskabet
G
Gave af værdipapirer af eller til insideren
K
Aktieswaps og lignende sikringstransaktioner
M
Udnyttelse eller konvertering af afledt værdipapir modtaget fra virksomheden (såsom en option)
V
En transaktion rapporteret frivilligt på formular 4
J
Andet (ledsaget af en fodnote, der beskriver transaktionen)