trismik/FinRAG huggingface dataset:
Non-Recurring Fair Value
Certain assets, under certain conditions, are measured at fair value on a nonrecurring basis utilizing Level 3 inputs, as described in Note 1, Overview and Summary of Significant Accounting Policies, like those associated with acquired businesses, including goodwill, other intangible assets, other long-lived assets and equity method investments. For these assets, measurement at fair value in periods subsequent to their initial recognition would be applicable if these assets were determined to be impaired.
The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820 were not material at December 31, 2019 and 2018. The following table summarizes the total impairment losses in the accompanying Consolidated Statements of Operations related to nonrecurring fair value measurements of certain assets (no liabilities):
In connection with the closure of certain under-utilized customer engagement centers and the consolidation of leased space in the U.S. and Canada, the Company recorded impairment charges of $1.7 million, $9.4 million and $5.2 million during the years ended December 2019, 2018 and 2017, respectively, related to the exit of leased facilities as well as leasehold improvements, equipment, furniture and fixtures which were not recoverable. See Note 5, Costs Associated with Exit or Disposal Activities, for further information.
Also, the Company recorded an impairment charge of $0.2 million related to the write-down of a vacant and unused parcel of land in the U.S. to its estimated fair value during the year ended December 31, 2017.

Years Ended December31,
2019
2018
2017
Americas:
Property and equipment, net
$(343)
$(9,401)
$(5,410)
Operating lease right-of-use assets
(1,368)
—
—
$(1,711)
$(9,401)
$(5,410)


Question: Analyse this data from a financial earnings document. What was the percentage change in Property and equipment, net in 2018 from 2017?
Choices:
0.74
73.77
142.14
6.93
-73.77
Correct choice index: 1
(1) Includes construction costs capitalized related to build-to-suit facilities:
As of March 31, 2019 and 2018, the U.S. build-to-suit facility includes company-funded building improvements of $5.2 million and $4.5 million, respectively. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,
2019
2018
U.S. build-to-suit facility
$47,001
$43,925
U.K. build-to-suit facility
—
31,240
Less: Accumulated depreciation
(5,164)
(753)
$41,837
$74,412


Question: Analyse this data from a financial earnings document. What is the change in U.S. build-to-suit facility from March 31, 2018 to March 31, 2019?
Choices:
0
3076
90926
46996
-43926
Correct choice index: 1
notes to consolidated financial statements the components of accumulated other comprehensive loss , net of related tax , are as follows: .

(millions) As of December 31
2007
2006
2005
Net derivative gains (losses)
$24
$15
$(11)
Net unrealized investment gains
76
73
52
Net foreign exchange translation
284
118
(119)
Postretirement plans
(1,110)
(1,216)
(1,077)
Accumulated other comprehensive loss
$(726)
$(1,010)
$(1,155)

aon corporation .

Question: Analyse this data from a financial earnings document. what is the net change in the balance of accumulated other comprehensive loss from 2006 to 2007?
Choices:
1500
284.0
2.8
-284
733260
Correct choice index: 1
Valuation and Qualifying Accounts
Following is our schedule of valuation and qualifying accounts for the last three years (in thousands):
(1) Amounts under “Other” represent the reserves and valuation allowance assumed in acquisition of LoJack.
The warranty reserve is included in the Other Current Liabilities in the consolidated balance sheets.
(2) Amount under “Other” represents the valuation allowance previously netted against deferred tax assets of foreign net deferred tax assets not recorded on the balance sheet, which were disclosed narratively in the fiscal 2018 Form 10-K (see Note 12). Deferred tax assets and valuation allowances were grossed up by $15.1 million.

Charged
(credited)
Balance at
to costs
Balance at
beginning
and
end of
of year
expenses
Deductions
Other
year
Allowance for doubtful accounts:
Fiscal 2017
622
541
(201)
-
962
Fiscal 2018
962
685
(461)
-
1,186
Fiscal 2019
1,186
1,230
(660)
1,756
Warranty reserve:
Fiscal 2017 (1)
1,892
1,305
(2,562)
5,883
6,518
Fiscal 2018
6,518
1,331
(2,115)
-
5,734
Fiscal 2019
5,734
1,126
(5,462)
1,398
Deferred tax assets valuation allowance:
Fiscal 2017 (1)
1,618
1,391
-
3,578
6,587
Fiscal 2018 (2)
6,587
-
(4,835)
15,092
16,844
Fiscal 2019
16,844
799
(6,714)
-
10,929


Question: Analyse this data from a financial earnings document. What was the change in Other from Deferred tax assets valuation allowance between Fiscal 2017 and 2018?
Choices:
-5693
4
13266
173769288
11514
Correct choice index: 4
entergy louisiana , inc .
management's financial discussion and analysis setting any of entergy louisiana's rates .
therefore , to the extent entergy louisiana's use of the proceeds would ordinarily have reduced its rate base , no change in rate base shall be reflected for ratemaking purposes .
the sec approval for additional return of equity capital is now expired .
entergy louisiana's receivables from or ( payables to ) the money pool were as follows as of december 31 for each of the following years: .

2004
2003
2002
2001
(In Thousands)
$40,549
($41,317)
$18,854
$3,812

money pool activity used $ 81.9 million of entergy louisiana's operating cash flow in 2004 , provided $ 60.2 million in 2003 , and used $ 15.0 million in 2002 .
see note 4 to the domestic utility companies and system energy financial statements for a description of the money pool .
investing activities the decrease of $ 25.1 million in net cash used by investing activities in 2004 was primarily due to decreased spending on customer service projects , partially offset by increases in spending on transmission projects and fossil plant projects .
the increase of $ 56.0 million in net cash used by investing activities in 2003 was primarily due to increased spending on customer service , transmission , and nuclear projects .
financing activities the decrease of $ 404.4 million in net cash used by financing activities in 2004 was primarily due to : 2022 the net issuance of $ 98.0 million of long-term debt in 2004 compared to the retirement of $ 261.0 million in 2022 a principal payment of $ 14.8 million in 2004 for the waterford lease obligation compared to a principal payment of $ 35.4 million in 2003 ; and 2022 a decrease of $ 29.0 million in common stock dividends paid .
the decrease of $ 105.5 million in net cash used by financing activities in 2003 was primarily due to : 2022 a decrease of $ 125.9 million in common stock dividends paid ; and 2022 the repurchase of $ 120 million of common stock from entergy corporation in 2002 .
the decrease in net cash used in 2003 was partially offset by the following : 2022 the retirement in 2003 of $ 150 million of 8.5% ( 8.5 % ) series first mortgage bonds compared to the net retirement of $ 134.6 million of first mortgage bonds in 2002 ; and 2022 principal payments of $ 35.4 million in 2003 for the waterford 3 lease obligation compared to principal payments of $ 15.9 million in 2002 .
see note 5 to the domestic utility companies and system energy financial statements for details of long-term debt .
uses of capital entergy louisiana requires capital resources for : 2022 construction and other capital investments ; 2022 debt and preferred stock maturities ; 2022 working capital purposes , including the financing of fuel and purchased power costs ; and 2022 dividend and interest payments. .

Question: Analyse this data from a financial earnings document. what is the percent change in receivables from or ( payables to ) the money pool from 2001 to 2002?
Choices:
0.79781
-3.94596
3.94596
15042
37.19585
Correct choice index: 2
Medical Segment Results
Below is a table summarizing results for the fiscal years ended:
Net Sales. The Medical segment had minimal net sales in both periods from newly launched products.
Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings.
Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)
April 28, 2018
April 29, 2017
Net Change ($)
Net Change (%)
Net Sales
$ 0.3
$ 0.2
$ 0.1
50.0 %
Gross Profit
$ (3.5)
$ (3.1)
$ (0.4)
(12.9)%
Loss from Operations
$ (11.4)
$ (8.5)
$ (2.9)
(34.1)%


Question: Analyse this data from a financial earnings document. What is the average Gross Profit for Fiscal Year Ended April 28, 2018 to April 29, 2017?
Choices:
-3.3
3.3
-3.5
-0.2
0
Correct choice index: 0
Cash flow measures and capital additions
In presenting and discussing our reported results, free cash flow (pre-spectrum), free cash flow, capital additions and operating free cash flow are calculated and presented even though these measures are not recognised within IFRS. We believe that it is both useful and necessary to communicate free cash flow to investors and other interested parties, for the following reasons:
Free cash flow (pre-spectrum) and free cash flow allows us and external parties to evaluate our liquidity and the cash generated by our operations. Free cash flow (pre-spectrum) and capital additions do not include payments for licences and spectrum included within intangible assets, items determined independently of the ongoing business, such as the level of dividends, and items which are deemed discretionary, such as cash flows relating to acquisitions and disposals or financing activities. In addition, it does not necessarily reflect the amounts which we have an obligation to incur. However, it does reflect the cash available for such discretionary activities, to strengthen the consolidated statement of financial position or to provide returns to shareholders in the form of dividends or share purchases;
– Free cash flow facilitates comparability of results with other companies, although our measure of free cash flow may not be directly comparable to similarly titled measures used by other companies;
– These measures are used by management for planning, reporting and incentive purposes; and
These measures are useful in connection with discussion with the investment analyst community and debt rating agencies.
A reconciliation of cash generated by operations, the closest equivalent GAAP measure, to operating free cash flow and free cash flow, is provided below.

2019
2018
2017
€m
€m
€m
Cash generated by operations (refer to note 18)
14,182
13,860
13,781
Capital additions
(7,227)
(7,321)
(7,675)
Working capital movement in respect of capital additions
(89)
171
(822)
Disposal of property, plant and equipment
45
41
43
Restructuring payments
195
250
266
Other
(35)
–
34
Operating free cash flow
7,071
7,001
5,627
Taxation
(1,040)
(1,010)
(761)
Dividends received from associates and investments
498
489
433
Dividends paid to non-controlling shareholders in subsidiaries
(584)
(310)
(413)
Interest received and paid
(502)
(753)
(830)
Free cash flow (pre-spectrum)
5,443
5,417
4,056
Licence and spectrum payments
(837)
(1,123)
(474)
Restructuring payments
(195)
(250)
(266)
Free cash flow
4,411
4,044
3,316


Question: Analyse this data from a financial earnings document. What is the 2019 average free cash flow?
Choices:
183.5
0
-1.2
4227.5
8455
Correct choice index: 3
12. Income taxes
Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes.
1 Adjustment of previous year according to explanation in notes.
The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%).
At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.

€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income of current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298


Question: Analyse this data from a financial earnings document. What was the change in recognised income tax expenses in 2018/2019 from 2017/2018?
Choices:
1
82
514
0
-216
Correct choice index: 1
Revenue by Market The table below presents disaggregated net revenues by market (in thousands):
(1) Due to the adoption of ASC 606 on January 1, 2018 using the modified retrospective method, amounts prior to 2018 have not been adjusted to reflect the change to recognize certain distributor sales upon sale to the distributor, or the sell-in method, from recognition upon the Company's sale to the distributors' end customers, or the sellthrough method, which required the deferral of revenue and profit on such distributor sales.
Revenues from sales to the Company’s distributors accounted for 52%, 42% and 34% of net revenue for the years ended December 31, 2019, 2018 and 2017, respectively.

Year Ended December 31,
2019
2018
2017(1)
Connected home
$152,674
$207,336
$288,610
% of net revenue
48%
54%
69%
Infrastructure
85,369
82,388
71,779
% of net revenue
27%
21%
17%
Industrial and multi-market
79,137
95,273
59,929
% of net revenue
25%
25%
14%
Total net revenue
$317,180
$384,997
$420,318


Question: Analyse this data from a financial earnings document. What was the average Infrastructure between 2017-2019?
Choices:
0.08
79845.33
31992.67
139774.33
51389.07
Correct choice index: 1
Interest Expense
Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest:

Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Interest expense:
Gross interest expense
$2,093
2,230
1,559
Capitalized interest
(72)
(53)
(78)
Total interest expense
$2,021
2,177
1,481


Question: Analyse this data from a financial earnings document. What is the average total interest expense for 2017 to 2019?
Choices:
1713
1893
2799
0
1896
Correct choice index: 1
NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable and accrued expenses consist of the following at:
On October 1 2019, the Company entered into an agreement with a consultant for toxicology studies. The consultant quoted a commitment of approximately $988,000 as an
estimate for the study. 50% of the total price is to be paid upon the signing of the agreement, 35% of the total price is to be upon completion of the in-life study, and the
remaining 15% of the total price is to be paid upon the issuance of the report. If the Company cancels the study the Company will be required to pay a cancelation fee. If the
cancelation happens prior to the arrival of the test animals then the Company will need to pay between 20% and 50% of the animal fees depending on when the cancellation
happens. If the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50% of the protocol price plus a fee of
$7,000 per room/week for animal husbandry until the animals can be relocated or disposed of. If the Company cancels the study after it has begun then the Company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor. As of December 31, 2019, the Company has paid $0 and there is a balance of $493,905 due.

December 31, 2019
December 31, 2018
Accounting
$36,161
$52,365
Research and development
650,584
137,114
Legal
15,273
32,161
Other
163,029
10,048
Total
$865,047
$231,688


Question: Analyse this data from a financial earnings document. How much did the company pay upon the signing of the toxicology studies agreement?
Choices:
494000
988000
-494000
494000000000
345800
Correct choice index: 0
MARKET PRICES OF COMMON STOCK
The common stock of the Company is listed on the NASDAQ Global Market under the symbol “FEIM.”

Fiscal Quarter
High Sale
Low Sale
2019
First Quarter
$8.95
$7.30
Second Quarter
11.38
7.80
Third Quarter
13.38
9.60
Fourth Quarter
13.52
10.80
2018
First Quarter
$10.76
$ 7.91
Second Quarter
10.00
7.53
Third Quarter
9.94
8.66
Fourth Quarter
10.59
8.55


Question: Analyse this data from a financial earnings document. What is the difference in the high and low sale of the first quarter in 2019?
Choices:
-1.65
1.65
1.42
0
1.36
Correct choice index: 1
23. Associates (Cont'd)
The summarised financial information of the Group’s significant associate namely Intouch Holdings Public Company Limited (“Intouch”), based on its financial statements and a reconciliation with the carrying amount of the investment in the consolidated financial statements was as follows –
Note: (1) Others include adjustments to align the respective local accounting standards to SFRS(I).

2019
2018
2017
S$ Mil
S$ Mil
S$ Mil
Statement of comprehensive income
Revenue
250.1
353.9
144.1
Profit after tax
451.7
488.2
166.1
Other comprehensive (loss)/ income
(0.9)
10.9
(1.6)
Total comprehensive income
450.8
499.1
164.5
Statement of financial position
Current assets
743.1
720.0
701.9
Non-current assets
1,532.5
1,554.3
1,629.3
Current liabilities
(305.1)
(444.4)
(483.6)
Non-current liabilities
(205.5)
(313.4)
(395.3)
Net assets
1,765.0
1,516.5
1,452.3
Less: Non-controlling interests
(304.6)
(342.2)
(411.6)
Net assets attributable to equity holders
1,460.4
1,174.3
1,040.7
Proportion of the Group’s ownership
21.0%
21.0%
21.0%
Group’s share of net assets
306.7
246.6
218.5
Goodwill and other identifiable intangible assets
1,441.7
1,417.6
1,371.7
Others (1)
(46.8)
(23.0)
(8.4)
Carrying amount of the investment
1,701.6
1,641.2
1,581.8
Other items
Group’s share of market value
1,653.2
1,639.6
1,525.0
Dividends received during the year
78.5
77.8
-


Question: Analyse this data from a financial earnings document. What is the % change in carrying amount from 2017 to 2019?
Choices:
7.57
-146200
7.04
1320.37
-312.17
Correct choice index: 0
19. Related Party Transactions
Key management personnel compensation
All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel.
Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,
2019
2018
2017
(U.S. $ in thousands)
Executive management
Short-term compensation and benefits
$3,835
$2,991
$2,860
Post-employment benefits
109
99
100
Share-based payments
17,144
9,335
26,030
$21,088
$12,425
$28,990
Board of directors
Cash remuneration
$430
$362
$388
Share-based payments
1,772
1,577
1,825
$2,202
$1,939
$2,213


Question: Analyse this data from a financial earnings document. In fiscal year ended June 30, 2017, what is the percentage constitution of cash remuneration among the total compensation to the Board of directors?
Choices:
17.36
17.53
0.18
570.36
-17.53
Correct choice index: 1
21. Subsidiaries
The advances given to subsidiaries were interest-free and unsecured with settlement neither planned nor likely to occur in the foreseeable future.
The deemed investment in a subsidiary, Singtel Group Treasury Pte. Ltd. (“SGT”), arose from financial guarantees provided by the Company for loans drawn down by SGT prior to 1 April 2010.
The significant subsidiaries of the Group are set out in Note 44.1 to Note 44.3.

Company
31 March 2019
31 March 2018
1 April 2017
S$ Mil
S$ Mil
S$ Mil
Unquoted equity shares, at cost
14,259.7
13,676.4
11,001.2
Shareholders' advances
5,733.0
5,733.0
6,423.3
Deemed investment in a subsidiary
32.5
32.5
32.5
20,025.2
19,441.9
17,457.0
Less: Allowance for impairment losses
(16.0)
(16.0)
(16.0)
20,009.2
19,425.9
17,441.0


Question: Analyse this data from a financial earnings document. What is the average balance of the total across the 3 years?
Choices:
330658686.7
0
19
7331.4
18958.7
Correct choice index: 4
notes to the consolidated financial statements union pacific corporation and subsidiary companies for purposes of this report , unless the context otherwise requires , all references herein to the 201ccorporation 201d , 201cupc 201d , 201cwe 201d , 201cus 201d , and 201cour 201d mean union pacific corporation and its subsidiaries , including union pacific railroad company , which will be separately referred to herein as 201cuprr 201d or the 201crailroad 201d .
1 .
nature of operations operations and segmentation 2013 we are a class i railroad that operates in the united states .
we have 32094 route miles , linking pacific coast and gulf coast ports with the midwest and eastern united states gateways and providing several corridors to key mexican gateways .
we serve the western two- thirds of the country and maintain coordinated schedules with other rail carriers for the handling of freight to and from the atlantic coast , the pacific coast , the southeast , the southwest , canada , and mexico .
export and import traffic is moved through gulf coast and pacific coast ports and across the mexican and canadian borders .
the railroad , along with its subsidiaries and rail affiliates , is our one reportable operating segment .
although revenues are analyzed by commodity group , we analyze the net financial results of the railroad as one segment due to the integrated nature of our rail network .
the following table provides revenue by commodity group : millions of dollars 2009 2008 2007 .

<i>Millions of Dollars</i>
<i>2009</i>
<i>2008</i>
<i>2007</i>
Agricultural
$2,666
$3,174
$2,605
Automotive
854
1,344
1,458
Chemicals
2,102
2,494
2,287
Energy
3,118
3,810
3,134
Industrial Products
2,147
3,273
3,077
Intermodal
2,486
3,023
2,925
Total freight revenues
$13,373
$17,118
$15,486
Other revenues
770
852
797
Total operating revenues
$14,143
$17,970
$16,283

although our revenues are principally derived from customers domiciled in the united states , the ultimate points of origination or destination for some products transported are outside the united states .
basis of presentation 2013 the consolidated financial statements are presented in accordance with accounting principles generally accepted in the united states of america ( gaap ) as codified in the financial accounting standards board ( fasb ) accounting standards codification ( asc ) .
subsequent events evaluation 2013 we evaluated the effects of all subsequent events through february 5 , 2010 , the date of this report , which is concurrent with the date we file this report with the u.s .
securities and exchange commission ( sec ) .
2 .
significant accounting policies change in accounting principle 2013 we have historically accounted for rail grinding costs as a capital asset .
beginning in the first quarter of 2010 , we will change our accounting policy for rail grinding costs .

Question: Analyse this data from a financial earnings document. what percent of total freight revenues was the chemicals group in 2009?
Choices:
0.15718
0.14862
0.00007
28110046
-0.15718
Correct choice index: 0