trismik/FinRAG huggingface dataset:
jpmorgan chase & co./2009 annual report 173 trading assets and liabilities average balances average trading assets and liabilities were as follows for the periods indicated. .

Year ended December 31, (in millions)
2009
2008
2007
Trading assets – debt and equity instruments
$318,063
$384,102
$381,415
Trading assets – derivative receivables
110,457
121,417
65,439
Trading liabilities – debt and equityinstruments<sup>(a)</sup>
$60,224
$78,841
$94,737
Trading liabilities – derivative payables
77,901
93,200
65,198

( a ) primarily represent securities sold , not yet purchased .
note 4 2013 fair value option the fair value option provides an option to elect fair value as an alternative measurement for selected financial assets , financial liabilities , unrecognized firm commitments , and written loan com- mitments not previously carried at fair value .
elections elections were made by the firm to : 2022 mitigate income statement volatility caused by the differences in the measurement basis of elected instruments ( for example , cer- tain instruments elected were previously accounted for on an accrual basis ) while the associated risk management arrange- ments are accounted for on a fair value basis ; 2022 eliminate the complexities of applying certain accounting models ( e.g. , hedge accounting or bifurcation accounting for hybrid in- struments ) ; and 2022 better reflect those instruments that are managed on a fair value basis .
elections include : 2022 securities financing arrangements with an embedded derivative and/or a maturity of greater than one year .
2022 loans purchased or originated as part of securitization ware- housing activity , subject to bifurcation accounting , or managed on a fair value basis .
2022 structured notes issued as part of ib 2019s client-driven activities .
( structured notes are financial instruments that contain embed- ded derivatives. ) 2022 certain tax credits and other equity investments acquired as part of the washington mutual transaction .
the cumulative effect on retained earnings of the adoption of the fair value option on january 1 , 2007 , was $ 199 million. .

Question: Analyse this data from a financial earnings document. excluding derivatives , what are net 2008 trading assets , in millions?
Choices:
323878
-305261
305261.0
42576
305.3
Correct choice index: 2
UK SIP
The weighted average market value per ordinary share for SIP awards released in 2019 was 386.1p (2018: 372.0p). The SIP shares outstanding at 31 March 2018 have fully vested (2018: had a weighted average remaining vesting period of 0.1 years). Shares released prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules.

2019
2018
Number
Number
Outstanding at 1 April
690,791
776,045
Dividend shares awarded
4,518
9,778
Forfeited
(9,275)
(75,986)
Released
(365,162)
(19,046)
Outstanding at 31 March
320,872
690,791
Vested and outstanding at 31 March
320,872
–


Question: Analyse this data from a financial earnings document. What was the change in the dividend shares awarded in 2019 from 2018?
Choices:
5260
-5260000
-19053
14296
-5260
Correct choice index: 4
The Company had gross unrecognized tax benefits of $15.7 million and $3.0 million, as of June 30, 2019 and June 30, 2018, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world. With few exceptions, the Company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014.

June 30,
2019
2018
in millions)
Balance at beginning of year
$3.0
$0.2
Additions for current year tax positions
1.5
1.2
Additions for prior year tax positions
11.5
1.7
Reductions as a result of settlement with tax authority
(0.3)
(0.1)
Balance at end of year
$15.7
$3.0
Interest and penalties included in balance
$2.2
$0.1
Amount, if recognized, would impact the effective income tax rate
10.0
1.8
Amount that could be settled within the next year
10.0
1.9


Question: Analyse this data from a financial earnings document. What is the average beginning balance for the years 2018 to 2019?
Choices:
0.6
5.2
1.5
0.1
1.6
Correct choice index: 4
Note 13: Supplemental Balance Sheets and Statements of Operations Detail
(1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.

March 31,
(amounts in thousands)
2019
2018
Accounts receivable:
Trade
$176,715
$166,459
Allowance for doubtful accounts reserve
(1,206)
(1,210)
Ship-from-stock and debit (“SFSD”) reserve
(18,862)
(17,362)
Returns reserves (1)
(964)
(131)
Rebates reserves
(967)
(446)
Price protection reserves
(657)
(420)
Other
—
(329)
Accounts receivable, net (1)
$154,059
$146,561


Question: Analyse this data from a financial earnings document. What was the change in the Returns reserves between 2018 and 2019?
Choices:
737
7
833
109123
-833
Correct choice index: 4
The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands):
(1) March 31, 2018 adjusted due to the adoption of ASC 606.

March 31,
2019
2018
Total assets:
Solid Capacitors
$794,402
$704,851
Film and Electrolytic (1)
219,711
240,968
MSA
234,419
254,193
Corporate
69,563
22,911
$1,318,095
$1,222,923


Question: Analyse this data from a financial earnings document. What was the change in total assets in MSA between 2018 and 2019?
Choices:
-19774
-13225
19774
1
-6549
Correct choice index: 0
Property, Plant and Equipment.
Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below:
Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.

(Dollars in Millions)
April 27, 2019
April 28, 2018
Land
$3.7
$0.8
Buildings and Building Improvements
81.2
69.2
Machinery and Equipment
390.7
364.7
Total Property, Plant and Equipment, Gross
475.6
434.7
Less: Accumulated Depreciation
283.7
272.5
Property, Plant and Equipment, Net
$191.9
$162.2


Question: Analyse this data from a financial earnings document. What was the change in the land value from 2018 to 2019?
Choices:
-387
2.9
4.5
27.2
-18.3
Correct choice index: 1
The following table illustrates the classification of pre-payroll tax and social contribution stock-based compensation expense included in the consolidated statements of income for the years ended December 31, 2019, December 31, 2018 and December 31, 2017:
The fair value of the shares vested in 2019 was $114 million compared to $68 million for 2018 and $38 million for 2017.
Compensation cost, excluding payroll tax and social contribution, capitalized as part of inventory was $6 million as of December 31, 2019, compared to $6 million as of December 31, 2018 and $3 million as of December 31, 2017. As of December 31, 2019, there was $138 million of total unrecognized compensation cost related to the grant of unvested shares, which is expected to be recognized over a weighted average period of approximately 9 months.
The total deferred income tax benefit recognized in the consolidated statements of income related to unvested share-based compensation expense amounted to $9 million, $7 million and $3 million for the years ended December 31, 2019, 2018 and 2017, respectively.

December 31, 2019
December 31, 2018
December 31, 2017
Cost of sales
22
23
12
Selling, general and administrative
46
67
31
Research and development
77
35
18
Total pre-payroll tax and social contribution compensation
145
125
61


Question: Analyse this data from a financial earnings document. What was the increase ./ (decrease) in the cost of sales from 2018 to 2019?
Choices:
1
-1
-14
-22
-13
Correct choice index: 1
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
26. Derivative Financial Instruments
The fair value of the derivative assets is as follows:

As of December 31,
2018
2019
Derivative assets carried at fair value through profit or loss (FVTPL)
Interest rate swaps
15,188
18
Forward foreign exchange contracts
—
389
Derivative assets designated and effective as hedging instruments carried at fair value
Cross currency swaps
—
3,594
Total
15,188
4,001
Derivative financial instruments, current assets
6,222
429
Derivative financial instruments, non-current assets
8,966
3,572
Total
15,188
4,001


Question: Analyse this data from a financial earnings document. What was the change in fair value of interest rate swaps from 2018 to 2019?
Choices:
-15162
-15170
15170
-8
15206
Correct choice index: 1
issuer purchases of equity securities the following table provides information about our repurchases of common stock during the three-month period ended december 31 , 2012 .
period total number of shares purchased average price paid per total number of shares purchased as part of publicly announced program ( a ) amount available for future share repurchases the program ( b ) ( in millions ) .

Period
Total Number of Shares Purchased
Average Price Paid Per Share
Total Number of Shares Purchased as Part of Publicly Announced Program<sup>(</sup><sup>a</sup><sup>)</sup>
Amount Available for Future Share Repurchases Under the Program<sup>(</sup><sup>b</sup><sup>)</sup> (in millions)
October 1, 2012 – October 28, 2012
842,445
$93.38
842,445
$2,522
October 29, 2012 – November 25, 2012
872,973
90.86
872,973
2,443
November 26, 2012 – December 31, 2012
1,395,288
92.02
1,395,288
2,315
Total
3,110,706
$92.07
3,110,706
$2,315

( a ) we repurchased a total of 3.1 million shares of our common stock for $ 286 million during the quarter ended december 31 , 2012 under a share repurchase program that we announced in october 2010 .
( b ) our board of directors has approved a share repurchase program for the repurchase of our common stock from time-to-time , authorizing an amount available for share repurchases of $ 6.5 billion .
under the program , management has discretion to determine the dollar amount of shares to be repurchased and the timing of any repurchases in compliance with applicable law and regulation .
the program does not have an expiration date .
as of december 31 , 2012 , we had repurchased a total of 54.3 million shares under the program for $ 4.2 billion. .

Question: Analyse this data from a financial earnings document. what is the total value of repurchased shares during october 2012 , in millions?
Choices:
0.01271
90.11449
1
78.66751
709713.57802
Correct choice index: 3
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2007
12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
United Parcel Service, Inc.
$100.00
$80.20
$86.42
$112.60
$116.97
$121.46
Standard & Poor’s 500 Index
$100.00
$63.00
$79.67
$91.68
$93.61
$108.59
Dow Jones Transportation Average
$100.00
$78.58
$93.19
$118.14
$118.15
$127.07

.

Question: Analyse this data from a financial earnings document. what is the roi of an investment in ups from 2008 to 2009?
Choices:
0.03095
0.07756
6.22
0.08416
-73.98
Correct choice index: 1
Product Revenue by Segment
The following table presents the breakdown of product revenue by segment (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding.
Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil.
EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%.
APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.

Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Product revenue:
Americas
$22,754
$21,088
$20,487
$1,666
8%
Percentage of product revenue
58.3%
57.5%
57.4%
EMEA
10,246
9,671
9,369
575
6%
Percentage of product revenue
26.3%
26.3%
26.2%
APJC
6,005
5,950
5,849
55
1%
Percentage of product revenue
15.4%
16.2%
16.4%
Total
$39,005
$36,709
$35,705
$2,296
6%


Question: Analyse this data from a financial earnings document. What was the change in the product revenue from Americas between 2017 and 2018?
Choices:
15138
21087
0
601
41575
Correct choice index: 3
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) upon termination of employment , excluding retirement , all of a participant 2019s unvested awards are forfeited .
however , when a participant terminates employment due to retirement , the participant generally retains all of their awards without providing additional service to the company .
eligible retirement is dependent upon age and years of service , as follows : age 55 with ten years of service , age 60 with five years of service and age 65 with two years of service .
compensation expense is recognized over the shorter of the vesting periods stated in the ltip , or the date the individual becomes eligible to retire .
there are 11550 shares of class a common stock reserved for equity awards under the ltip .
although the ltip permits the issuance of shares of class b common stock , no such shares have been reserved for issuance .
shares issued as a result of option exercises and the conversions of rsus are expected to be funded with the issuance of new shares of class a common stock .
stock options the fair value of each option is estimated on the date of grant using a black-scholes option pricing model .
the following table presents the weighted-average assumptions used in the valuation and the resulting weighted- average fair value per option granted for the years ended december 31: .

2009
2008
2007
Risk-free rate of return
2.5%
3.2%
4.4%
Expected term (in years)
6.17
6.25
6.25
Expected volatility
41.7%
37.9%
30.9%
Expected dividend yield
0.4%
0.3%
0.6%
Weighted-average fair value per option granted
$71.03
$78.54
$41.03

the risk-free rate of return was based on the u.s .
treasury yield curve in effect on the date of grant .
the company utilizes the simplified method for calculating the expected term of the option based on the vesting terms and the contractual life of the option .
the expected volatility for options granted during 2009 was based on the average of the implied volatility of mastercard and a blend of the historical volatility of mastercard and the historical volatility of a group of companies that management believes is generally comparable to mastercard .
the expected volatility for options granted during 2008 was based on the average of the implied volatility of mastercard and the historical volatility of a group of companies that management believes is generally comparable to mastercard .
as the company did not have sufficient publicly traded stock data historically , the expected volatility for options granted during 2007 was primarily based on the average of the historical and implied volatility of a group of companies that management believed was generally comparable to mastercard .
the expected dividend yields were based on the company 2019s expected annual dividend rate on the date of grant. .

Question: Analyse this data from a financial earnings document. what was the percent of the increase in the weighted-average fair value per option granted from 2007 to 2008
Choices:
0.57373
77.62579
0.91421
914.20912
0
Correct choice index: 2
9. PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment consists of the following (in thousands):
Depreciation and amortization expense related to property and equipment for fiscal years 2019, 2018 and 2017 was $29.7 million, $30.7 million and $27.3 million, respectively. Accumulated depreciation on capital lease assets for fiscal years 2019 and 2018 was $5.3 million and $3.2 million, respectively.
See Note 17 - Impairments and Note 15 - Restructurings for information related to property and equipment impaired during fiscal year 2019.

September 27, 
September 28, 
2019
2018
Construction in process
24,848
49,661
Machinery and equipment
175,696
174,638
Leasehold improvements
12,962
14,984
Furniture and fixtures
3,716
2,306
Capital lease assets
46,496
19,380
Computer equipment and software
18,116
17,317
           Total property and equipment
281,834
278,286
Less accumulated depreciation and amortization
(149,187)
(128,363)
Property and equipment — net
$132,647
$149,923


Question: Analyse this data from a financial earnings document. What was the average value of Machinery and equipment for 2018 and 2019?
Choices:
1752
529
350334
175696
175167
Correct choice index: 4
1 Interest on borrowings includes interest on short-term borrowings and on long-term debt.
FOREIGN EXCHANGE AND CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS We recognized $79 million in net foreign exchange gains in 2019 (2018 – $136 million in net losses). These gains and losses were primarily attributed to our US dollar-denominated commercial paper (US CP) program borrowings (see note 17).
These foreign exchange gains (2018 – losses) were partially offset by the $80 million loss related to the change in fair value of derivatives (2018 – $95 million gain) that was primarily attributed to the debt derivatives, which were not designated as hedges for accounting purposes, we used to substantially offset the foreign exchange risk related to these US dollar-denominated borrowings.
During the year ended December 31, 2018, after determining we would not be able to exercise our outstanding bond forward derivatives (bond forwards) within the designated time frame, we discontinued hedge accounting and reclassified a $21 million loss from the hedging reserve within shareholders’ equity to “change in fair value of derivative instruments” within finance costs.
We subsequently extended the bond forwards and redesignated them as effective hedges. During the year ended December 31, 2019, we exercised these bond forwards. See note 17 for more information on our bond forwards.
NOTE 11: FINANCE COSTS

Years ended December 31
Years ended December 31
Years ended December 31
(In millions of dollars)
Note
2019
2018
Interest on borrowings 1
746
709
Interest on post-employment benefits liability
23
11
14
Loss on repayment of long-term debt
21
19
28
(Gain) loss on foreign exchange
(79)
136
Change in fair value of derivative instruments
80
(95)
Capitalized interest
(19)
(20)
Other
21
21
Finance costs before interest on lease liabilities
779
793
Interest expense on lease liabilities
8
61
-
Total finance costs
840
793


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Loss on repayment of long-term debt from 2018 to 2019?
Choices:
-9
-171
9
-17
-4
Correct choice index: 0
For the periods indicated, the weighted-average fair value of options and weighted-average assumptions were as follows:
*Options valued using Monte Carlo Valuation Method
As of June 30, 2019, the total compensation cost related to the unvested stock option awards not yet recognized was approximately $24.1 million, which will be recognized over a weighted-average period of approximately 3.0 years.
No cash was used by us to settle equity instruments granted under share-based compensation arrangements in any of the periods presented.
We have not capitalized any share-based compensation costs as part of the cost of an asset in any of the periods presented.
For the year ended June 30, 2019, cash in the amount of $35.6 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2019 from the exercise of options eligible for a tax deduction was $2.9 million.
For the year ended June 30, 2018, cash in the amount of $54.4 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2018 from the exercise of options eligible for a tax deduction was $1.5 million.
For the year ended June 30, 2017, cash in the amount of $20.8 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2017 from the exercise of options eligible for a tax deduction was $2.2 million.

Year Ended June 30,
2019
2018
2017
Weighted–average fair value of options granted
$8.39
$7.58
$7.06
Weighted-average assumptions used:
Expected volatility
25.72%
26.95%
28.32%
Risk–free interest rate
2.57%
2.18%
1.46%
Expected dividend yield
1.54%
1.50%
1.43%
Expected life (in years)
4.44
4.38
4.51
Forfeiture rate (based on historical rates)
6%
6%
5%
Average exercise share price
$38.81
$34.60
$31.75
Derived service period (in years)*
N/A
N/A
1.79


Question: Analyse this data from a financial earnings document. What is the average annual expected dividend yield?
Choices:
0.96
1.54
1.25
1490000
1.49
Correct choice index: 4