trismik/FinRAG huggingface dataset:
The components of the provision for income tax expense are as follows:
Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels.
The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax.

Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Current
(25,563)
(17,458)
(11,997)
Deferred
81
(2,266)
(235)
Income tax expense
(25,482)
(19,724)
(12,232)


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Deferred from December 31, 2019 to December 31, 2018?
Choices:
-2185
-4532
0
-176985
2347
Correct choice index: 0
.

Currency
2012
2011
2010
Real
$40.4
$42.4
$32.5
Euro
27.1
26.4
18.6
Pound Sterling
18.5
17.6
9.0
Indian Rupee
4.3
3.6
2.6
Total impact
$90.3
$90.0
$62.7

the impact on earnings of the foregoing assumed 10% ( 10 % ) change in each of the periods presented would not have been significant .
revenue included $ 100.8 million and operating income included $ 9.0 million of unfavorable foreign currency impact during 2012 resulting from a stronger u.s .
dollar during 2012 compared to 2011 .
our foreign exchange risk management policy permits the use of derivative instruments , such as forward contracts and options , to reduce volatility in our results of operations and/or cash flows resulting from foreign exchange rate fluctuations .
our international operations' revenues and expenses are generally denominated in local currency , which limits the economic exposure to foreign exchange risk in those jurisdictions .
we do not enter into foreign currency derivative instruments for trading purposes .
we have entered into foreign currency forward exchange contracts to hedge foreign currency exposure to intercompany loans .
as of december 31 , 2012 , the notional amount of these derivatives was approximately $ 115.6 million and the fair value was nominal .
these derivatives are intended to hedge the foreign exchange risks related to intercompany loans , but have not been designated as hedges for accounting purposes. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the impact of the euro on earnings from 2011 to 2012?
Choices:
2.02652
0.7
0
18.48
0.02652
Correct choice index: 4
18. Trade and other receivables
Following the application of IFRS 16, trade and other receivables have been restated (note 2).
Trade receivables are amounts due from customers for services performed in the ordinary course of business. They are generally due for settlement within 30 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional and has been invoiced at the reporting date. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.
Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced. Other receivables include £0.1m due from Auto Trader Auto Stock Limited, a related party (note 34).
Exposure credit risk and expected credit losses relating to trade and other receivables are disclosed in note 31.

2019
(Restated) 2018
£m
£m
Trade receivables
27.0
28.8
Less: provision for impairment of trade receivables
(2.1)
(3.4)
Net trade receivables
24.9
25.4
Accrued income
28.0
26.7
Prepayments
2.9
2.7
Other receivables
0.3
0.1
Total
56.1
54.9


Question: Analyse this data from a financial earnings document. What was the change in Prepayments in 2019 from 2018?
Choices:
0.2
5.6
-0.2
1.1
-53.2
Correct choice index: 0
Contractual Obligations
Presented below is information about our material contractual obligations and the periods in which those future payments are due as of December 31, 2019. Future events could cause actual payments to differ from these estimates. As of December 31, 2019, the following table summarizes our contractual obligations and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
(1) The 2017 Facility incurs interest at a variable rate. The projected variable interest payments assume no change in the Eurodollar Base Rate, or LIBOR, from December 31, 2019.
(2) Represents the current portion of our expected cash payments for our liability to repurchase subsidiary unit awards for our professional residential property management and vacation rental management subsidiary.
(3) Represents amounts due under multi-year, non-cancelable contracts with third-party vendors, as well as other commitments.
The commitment amounts in the table above are associated with contracts that are enforceable and legally binding and that specify all significant terms, including fixed or minimum services to be used, fixed, minimum or variable price provisions, and the approximate timing of the actions under the contracts. The table does not include obligations under agreements that we can cancel without a significant penalty.
As of December 31, 2019, we had no outstanding letters of credit under our 2017 Facility.

Contractual Obligations
1 Year
2 to 3 Years
4 to 5 Years
More Than 5 Years
Total
Debt:
Principal payments
$—
$63,000
$—
$—
$63,000
Interest payments1
2,206
3,876
—
—
6,082
Unused line fee payments
126
222
—
—
348
Operating lease commitments
9,818
18,823
15,840
10,893
55,374
Subsidiary unit award liabilities2
141
—
—
—
141
Other long-term liabilities
—
4,375
2,513
601
7,489
Other commitments 3
624
290
—
—
914
Total contractual obligations
$12,915
$90,586
$18,353
$11,494
$133,348


Question: Analyse this data from a financial earnings document. What was the difference between total other long-term liabilities and total other commitments?
Choices:
6844946
-290
12001
657500
6575
Correct choice index: 4
Restricted Stock Units
RSU activity is summarized as follows (shares in thousands):
The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively.
Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.

Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
4,117
$41.94
Granted
1,589
55.69
Forfeited
(510)
45.72
Vested
(1,440)
40.61
Unvested shares at December 31, 2019
3,756
$47.76


Question: Analyse this data from a financial earnings document. What is the change in number of unvested shares between 2018 and 2019?
Choices:
3753
3710
1
-361
-361000
Correct choice index: 3
Note 17 – Earnings (Loss) per Share
A summary of the calculation of basic and diluted earnings (loss) per share for the years ended December 31, 2019, 2018 and 2017 is as follows:
For each of the years ended December 31, 2019 and 2018, 5.7 million and 2.5 million, respectively, shares of unvested stock options, PSUs, RSUs and restricted stock were excluded from the calculation of diluted EPS due to their anti-dilutive effect.
For the year ended December 31, 2017, 3.2 million stock options were outstanding but were not included in the computation of diluted earnings (loss) per share because the options’ exercise prices were greater than the average market price of the common shares, therefore making them anti-dilutive under the treasury stock method.

(In thousands, except for per share amounts)
2019
2018
2017
Numerator
Net Income (Loss)
$(52,982)
$(19,342)
$23,840
Denominator
Weighted average number of shares—basic
47,836
47,880
48,153
Effect of dilutive securities:
Stock options
—
—
406
Restricted stock and restricted stock units
—
—
140
Weighted average number of shares—diluted
47,836
47,880
48,699
Earnings (loss) per share—basic
$(1.11)
$(0.40)
$0.50
Earnings (loss) per share—diluted
$(1.11)
$(0.40)
$0.49


Question: Analyse this data from a financial earnings document. What was the change in net income (loss) between 2018 and 2019?
Choices:
33640
-33640
43182
-72324
-1610683200
Correct choice index: 1
Research and Development
Research and development expenses increased $124.3 million, or 53.9%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $114.4 million in employee-related costs ($45.1 million of which related to stock-based compensation and related payroll taxes), a $7.4 million increase in computer hardware and software costs, and a $2.5 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Research and development expenses increased $94.7 million, or 69.6%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $89.6 million in employee-related costs, an increase of $3.1 million in computer hardware and software costs, and a $2.0 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.

Years ended December 31,
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
Research and development
$ 355,015
$ 230,674
$ 135,997
53.9 %
69.6 %
Percentage of total revenues
22.5 %
21.5 %
20.2 %


Question: Analyse this data from a financial earnings document. What is the average research and development expenses for 2018 and 2019?
Choices:
0
1171378
292844.5
585689
4.3
Correct choice index: 2
Deferred Revenue
The following table summarizes contract liabilities which are shown as deferred revenue (in thousands):
Total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019.

June 30,
2019
June 30,
2018
Deferred maintenance
$192,955
$164,986
Other deferred revenue  
10,287
9,539
Total deferred revenue, net  
203,242
174,525
Less: current portion  
144,230
130,865
Non-current deferred revenue, net
$59,012
$43,660


Question: Analyse this data from a financial earnings document. What was the change in the amount of Deferred maintenance between 2018 and 2019?
Choices:
-27969
27969
158834
192925
-164956
Correct choice index: 1
table of contents rent expense under all operating leases , including both cancelable and noncancelable leases , was $ 645 million , $ 488 million and $ 338 million in 2013 , 2012 and 2011 , respectively .
future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of september 28 , 2013 , are as follows ( in millions ) : other commitments as of september 28 , 2013 , the company had outstanding off-balance sheet third-party manufacturing commitments and component purchase commitments of $ 18.6 billion .
in addition to the off-balance sheet commitments mentioned above , the company had outstanding obligations of $ 1.3 billion as of september 28 , 2013 , which consisted mainly of commitments to acquire capital assets , including product tooling and manufacturing process equipment , and commitments related to advertising , research and development , internet and telecommunications services and other obligations .
contingencies the company is subject to various legal proceedings and claims that have arisen in the ordinary course of business and that have not been fully adjudicated .
in the opinion of management , there was not at least a reasonable possibility the company may have incurred a material loss , or a material loss in excess of a recorded accrual , with respect to loss contingencies .
however , the outcome of litigation is inherently uncertain .
therefore , although management considers the likelihood of such an outcome to be remote , if one or more of these legal matters were resolved against the company in a reporting period for amounts in excess of management 2019s expectations , the company 2019s consolidated financial statements for that reporting period could be materially adversely affected .
apple inc .
v .
samsung electronics co. , ltd , et al .
on august 24 , 2012 , a jury returned a verdict awarding the company $ 1.05 billion in its lawsuit against samsung electronics co. , ltd and affiliated parties in the united states district court , northern district of california , san jose division .
on march 1 , 2013 , the district court upheld $ 599 million of the jury 2019s award and ordered a new trial as to the remainder .
because the award is subject to entry of final judgment , partial re-trial and appeal , the company has not recognized the award in its results of operations .
virnetx , inc .
v .
apple inc .
et al .
on august 11 , 2010 , virnetx , inc .
filed an action against the company alleging that certain of its products infringed on four patents relating to network communications technology .
on november 6 , 2012 , a jury returned a verdict against the company , and awarded damages of $ 368 million .
the company is challenging the verdict , believes it has valid defenses and has not recorded a loss accrual at this time. .

2014
$610
2015
613
2016
587
2017
551
2018
505
Thereafter
1,855
Total minimum lease payments
$4,721

.

Question: Analyse this data from a financial earnings document. why is the information relative to 2012 costs incorrect and what would the correct information be?
Choices:
0.9
369
856.0
706
873
Correct choice index: 2
(4) Property and Equipment
Property and equipment consist of the following (in thousands):
Depreciation and amortization expense related to property and equipment was $22,538,000, $21,721,000 and $25,787,000 in 2019, 2018 and 2017, respectively.
On November 1, 2019, we completed the purchase of real estate in Chandler, Arizona for approximately $48,000,000 that we intend to use as our global corporate headquarters. The property contains a building and some infrastructure in place that we will complete readying for our use over the next year. We intend to sell our current properties in Tempe, Arizona.
Included within the software, buildings and land values presented above are assets in the process of being readied for use in the amounts of approximately $12,138,000, $27,658,000 and $11,700,000, respectively. Depreciation on these assets will commence, as appropriate, when they are ready for use and placed in service.

December 31,
2019
2018
Software
$114,674
$170,327
Buildings
92,092
64,263
Equipment
60,661
100,421
Furniture and fixtures
34,768
38,200
Lease hold improvements
33,668
26,319
Land
31,374
5,124
367,237
404,654
Accumulated depreciation and amortization
(236,330)
(331,700)
Property and equipment, net
$130,907
$72,954


Question: Analyse this data from a financial earnings document. What is the change in Buildings between 2018 and 2019?
Choices:
-8329
4
27829
278
8691
Correct choice index: 2
system energy resources , inc .
management 2019s financial discussion and analysis also in addition to the contractual obligations , system energy has $ 382.3 million of unrecognized tax benefits and interest net of unused tax attributes and payments for which the timing of payments beyond 12 months cannot be reasonably estimated due to uncertainties in the timing of effective settlement of tax positions .
see note 3 to the financial statements for additional information regarding unrecognized tax benefits .
in addition to routine spending to maintain operations , the planned capital investment estimate includes specific investments and initiatives such as the nuclear fleet operational excellence initiative , as discussed below in 201cnuclear matters , 201d and plant improvements .
as a wholly-owned subsidiary , system energy dividends its earnings to entergy corporation at a percentage determined monthly .
sources of capital system energy 2019s sources to meet its capital requirements include : 2022 internally generated funds ; 2022 cash on hand ; 2022 debt issuances ; and 2022 bank financing under new or existing facilities .
system energy may refinance , redeem , or otherwise retire debt prior to maturity , to the extent market conditions and interest and dividend rates are favorable .
all debt and common stock issuances by system energy require prior regulatory approval .
debt issuances are also subject to issuance tests set forth in its bond indentures and other agreements .
system energy has sufficient capacity under these tests to meet its foreseeable capital needs .
system energy 2019s receivables from the money pool were as follows as of december 31 for each of the following years. .

2016
2015
2014
2013
(In Thousands)
$33,809
$39,926
$2,373
$9,223

see note 4 to the financial statements for a description of the money pool .
the system energy nuclear fuel company variable interest entity has a credit facility in the amount of $ 120 million scheduled to expire in may 2019 .
as of december 31 , 2016 , $ 66.9 million in letters of credit were outstanding under the credit facility to support a like amount of commercial paper issued by the system energy nuclear fuel company variable interest entity .
see note 4 to the financial statements for additional discussion of the variable interest entity credit facility .
system energy obtained authorizations from the ferc through october 2017 for the following : 2022 short-term borrowings not to exceed an aggregate amount of $ 200 million at any time outstanding ; 2022 long-term borrowings and security issuances ; and 2022 long-term borrowings by its nuclear fuel company variable interest entity .
see note 4 to the financial statements for further discussion of system energy 2019s short-term borrowing limits. .

Question: Analyse this data from a financial earnings document. what is the net change in system energy 2019s receivables from the money pool from 2014 to 2015?
Choices:
37553.0
-37553
39543.7
0
31436
Correct choice index: 0
Contractual Obligations
The following table provides aggregate information regarding our contractual obligations as of March 31, 2019.
(1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies.
(2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes.
We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

(In thousands)
Total
2020
2021-2022
2023-2024
Thereafter
Operating leases (1)
$19,437
$4,143
$7,111
$3,686
$4,497
Capital leases
65
27
38
—
—
Asset retirement obligation
400
—
150
250
Total contractual obligations (2)
$19,902
$4,170
$7,299
$3,936
$4,497


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the asset retirement obligation from 2021-2022 to 2022-2023?
Choices:
100
-149
0
100000
-4247
Correct choice index: 0
The significant components of the Company’s deferred tax liabilities and assets follow:
(1) Includes deferred tax liabilities related to finance lease right-of-use assets totaling $6,190 and $0 at December 31, 2019 and 2018, respectively.
As of December 31, 2019, the Company had U.S. federal net operating loss carryforwards of $213,800 which are available to reduce future taxes, if any. The federal net operating loss carryforwards begin to expire in 2034. Additionally, as of December 31, 2019, the Company had U.S. state net operating loss carryforwards of $445,936.
This includes net operating losses previously unrecorded due to minimal projected income in those jurisdictions. These U.S. state net operating loss carryforwards expire in various years ending from December 31, 2019 through December 31, 2035. Included in the financing and professional fees deferred income assets above are U.S. federal interest expense deductions with an indefinite carryforward period.
There was a change of control in the Company during 2014 that limited the annual usage of pre-ownership change net operating losses. All pre-ownership change net operating losses were fully utilized in 2019.
The Company assessed all available positive and negative evidence to determine whether sufficient future taxable income will be generated to permit use of existing deferred tax assets. For U.S. federal deferred tax assets, the Company concluded that sufficient positive evidence existed, primarily the result of reversing deferred tax liabilities during the carryover period.
However, for certain state deferred tax assets, the negative evidence has outweighed the positive evidence which has resulted in the Company establishing a valuation allowance of $20,952 and $10,961 as of December 31, 2019 and 2018, respectively, to recognize only the portion of the deferred tax asset that is more likely than not to be realized.
During the years ended December 31, 2019 and 2018, the Company paid (net of refunds received) $1,293 and $1,313, respectively, of income taxes.

December 31,
2019
2018
Deferred tax liabilities:  
Vessels and other property (1)
$128,026
$128,226
Prepaid expenditures
5,621
7,108
Operating lease right-of-use assets
72,298
—
Other-net
2
4
Total deferred tax liabilities
205,947
135,338
Deferred tax assets:
Loss carryforwards
68,917
66,737
Operating lease liability
71,779
—
Finance lease liability
6,333
—
Employee compensation and benefit plans
3,869
4,287
Financing and professional fees
2,003
1,859
Accrued expenses and other
1,165
51
Total deferred tax assets
154,066
72,934
Valuation allowance
20,952
10,961
Net deferred tax assets
133,114
61,973
Net deferred tax liabilities
$72,833
$73,365


Question: Analyse this data from a financial earnings document. What is the average Net deferred tax liabilities for December 31, 2018 to 2019?
Choices:
2671696522
2
73099
-266
146198
Correct choice index: 2
Charges made to the consolidated income statement and consolidated statement of comprehensive income (‘SOCI’) on the basis of the assumptions stated above are:
Note: 1 Following a High Court judgement on 21 October 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension (‘GMP’) benefits the Group has recorded a pre-tax past service cost of €16 million (£14 million) in the year ended 31 March 2019.

2019 €m
2018 €m
2017 €m
Current service cost
31
34
43
Past service costs1
16
2
(27)
Net interest charge
10
8
4
Total included within staff costs
57
44
20
Actuarial losses recognised in the SOCI
33
94
274


Question: Analyse this data from a financial earnings document. What is the 2019 average actuarial losses recognised in the SOCI ?
Choices:
127
0
-30.5
63.5
57
Correct choice index: 3