trismik/FinRAG huggingface dataset:
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) typically , the company hedges portions of its forecasted foreign currency exposure associated with revenue and inventory purchases over a time horizon of up to 6 months .
derivative instruments designated as cash flow hedges must be de-designated as hedges when it is probable the forecasted hedged transaction will not occur in the initially identified time period or within a subsequent 2 month time period .
deferred gains and losses in other comprehensive income associated with such derivative instruments are immediately reclassified into earnings in other income and expense .
any subsequent changes in fair value of such derivative instruments are also reflected in current earnings unless they are re-designated as hedges of other transactions .
the company recognized net gains of approximately $ 672000 and $ 421000 in 2007 and 2006 , respectively , and a net loss of $ 1.6 million in 2005 in other income and expense related to the loss of hedge designation on discontinued cash flow hedges due to changes in the company 2019s forecast of future net sales and cost of sales and due to prevailing market conditions .
as of september 29 , 2007 , the company had a net deferred gain associated with cash flow hedges of approximately $ 468000 , net of taxes , substantially all of which is expected to be reclassified to earnings by the end of the second quarter of fiscal 2008 .
the net gain or loss on the effective portion of a derivative instrument designated as a net investment hedge is included in the cumulative translation adjustment account of accumulated other comprehensive income within shareholders 2019 equity .
for the years ended september 29 , 2007 and september 30 , 2006 , the company had a net loss of $ 2.6 million and a net gain of $ 7.4 million , respectively , included in the cumulative translation adjustment .
the company may also enter into foreign currency forward and option contracts to offset the foreign exchange gains and losses generated by the re-measurement of certain assets and liabilities recorded in non-functional currencies .
changes in the fair value of these derivatives are recognized in current earnings in other income and expense as offsets to the changes in the fair value of the related assets or liabilities .
due to currency market movements , changes in option time value can lead to increased volatility in other income and expense .
note 3 2014consolidated financial statement details ( in millions ) other current assets .

2007
2006
Vendor non-trade receivables
$2,392
$1,593
NAND flash memory prepayments
417
208
Other current assets
996
469
Total other current assets
$3,805
$2,270

.

Question: Analyse this data from a financial earnings document. what percentage of total other current assets in 2007 was comprised of nand flash memory prepayments?
Choices:
160.38462
-0.10959
0.10959
0.05466
2.00481
Correct choice index: 2
coupons and expected maturity values of individually selected bonds .
the yield curve was developed for a universe containing the majority of u.s.-issued aa-graded corporate bonds , all of which were non callable ( or callable with make-whole provisions ) .
historically , for each plan , the discount rate was developed as the level equivalent rate that would produce the same present value as that using spot rates aligned with the projected benefit payments .
the expected long-term rate of return on plan assets is based on historical and projected rates of return , prior to administrative and investment management fees , for current and planned asset classes in the plans 2019 investment portfolios .
assumed projected rates of return for each of the plans 2019 projected asset classes were selected after analyzing historical experience and future expectations of the returns and volatility of the various asset classes .
based on the target asset allocation for each asset class , the overall expected rate of return for the portfolio was developed , adjusted for historical and expected experience of active portfolio management results compared to the benchmark returns and for the effect of expenses paid from plan assets .
the company 2019s pension expense increases as the expected return on assets decreases .
assumed health care cost trend rates have a significant effect on the amounts reported for the other postretirement benefit plans .
the health care cost trend rate is based on historical rates and expected market conditions .
a one-percentage-point change in assumed health care cost trend rates would have the following effects : percentage- increase percentage- decrease .

One-Percentage-PointIncrease
One-Percentage-PointDecrease
Effect on total of service and interest cost components
$7,367
$(5,974)
Effect on other postretirement benefit obligation
$72,238
$(60,261)

.

Question: Analyse this data from a financial earnings document. based on the information provided what is the ratio of the post retirement benefit obligation to the service and interest one-point percentage increase
Choices:
1
9.80562
72228.19438
0.00981
359.39303
Correct choice index: 1
share-based compensation cost is recorded net of estimated forfeitures on a straight-line basis for awards with service conditions only , and on a graded-vesting basis for awards with service , performance and market conditions .
the company 2019s estimated forfeiture rate is based on an evaluation of historical , actual and trended forfeiture data .
for fiscal 2014 , 2013 , and 2012 , the company recorded share-based compensation cost of $ 172 million , $ 179 million and $ 147 million , respectively , in personnel on its consolidated statements of operations .
the amount of capitalized share-based compensation cost was immaterial during fiscal 2014 , 2013 and 2012 .
options options issued under the eip expire 10 years from the date of grant and vest ratably over 3 years from the date of grant , subject to earlier vesting in full under certain conditions .
during fiscal 2014 , 2013 and 2012 , the fair value of each stock option was estimated on the date of grant using a black-scholes option pricing model with the following weighted-average assumptions: .

2014
2013
2012
Expected term (in years)<sup>(1)</sup>
4.80
6.08
6.02
Risk-free rate of return<sup>(2)</sup>
1.3%
0.8%
1.2%
Expected volatility<sup>(3)</sup>
25.2%
29.3%
34.9%
Expected dividend yield<sup>(4)</sup>
0.8%
0.9%
0.9%
Fair value per option granted
$44.11
$39.03
$29.65

( 1 ) beginning in fiscal 2014 , assumption is based on the company 2019s historical option exercises and those of a set of peer companies that management believes is generally comparable to visa .
the company 2019s data is weighted based on the number of years between the measurement date and visa 2019s initial public offering as a percentage of the options 2019 contractual term .
the relative weighting placed on visa 2019s data and peer data in fiscal 2014 was approximately 58% ( 58 % ) and 42% ( 42 % ) , respectively .
in fiscal 2013 and 2012 , assumption was fully based on peer companies 2019 data .
( 2 ) based upon the zero coupon u.s .
treasury bond rate over the expected term of the awards .
( 3 ) based on the company 2019s implied and historical volatility .
in fiscal 2013 and 2012 , historical volatility was a blend of visa 2019s historical volatility and those of comparable peer companies .
the relative weighting between visa historical volatility and the historical volatility of the peer companies was based on the percentage of years visa stock price information is available since its initial public offering compared to the expected term .
the expected volatilities ranged from 22% ( 22 % ) to 26% ( 26 % ) in fiscal ( 4 ) based on the company 2019s annual dividend rate on the date of grant. .

Question: Analyse this data from a financial earnings document. what is the percentage increase in the fair value of option granted from 2013 to 2014?
Choices:
83.14
2.97
5.08
2.11
18.97
Correct choice index: 2
entergy new orleans , inc .
management's financial discussion and analysis 2007 compared to 2006 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges .
following is an analysis of the change in net revenue comparing 2007 to 2006 .
amount ( in millions ) .

Amount (In Millions)
2006 net revenue
$192.2
Fuel recovery
42.6
Volume/weather
25.6
Rider revenue
8.5
Net wholesale revenue
(41.2)
Other
3.3
2007 net revenue
$231.0

the fuel recovery variance is due to the inclusion of grand gulf costs in fuel recoveries effective july 1 , 2006 .
in june 2006 , the city council approved the recovery of grand gulf costs through the fuel adjustment clause , without a corresponding change in base rates ( a significant portion of grand gulf costs was previously recovered through base rates ) .
the volume/weather variance is due to an increase in electricity usage in the service territory in 2007 compared to the same period in 2006 .
the first quarter 2006 was affected by customer losses following hurricane katrina .
entergy new orleans estimates that approximately 132000 electric customers and 86000 gas customers have returned and are taking service as of december 31 , 2007 , compared to approximately 95000 electric customers and 65000 gas customers as of december 31 , 2006 .
billed retail electricity usage increased a total of 540 gwh compared to the same period in 2006 , an increase of 14% ( 14 % ) .
the rider revenue variance is due primarily to a storm reserve rider effective march 2007 as a result of the city council's approval of a settlement agreement in october 2006 .
the approved storm reserve has been set to collect $ 75 million over a ten-year period through the rider and the funds will be held in a restricted escrow account .
the settlement agreement is discussed in note 2 to the financial statements .
the net wholesale revenue variance is due to more energy available for resale in 2006 due to the decrease in retail usage caused by customer losses following hurricane katrina .
in addition , 2006 revenue includes the sales into the wholesale market of entergy new orleans' share of the output of grand gulf , pursuant to city council approval of measures proposed by entergy new orleans to address the reduction in entergy new orleans' retail customer usage caused by hurricane katrina and to provide revenue support for the costs of entergy new orleans' share of grand other income statement variances 2008 compared to 2007 other operation and maintenance expenses decreased primarily due to : a provision for storm-related bad debts of $ 11 million recorded in 2007 ; a decrease of $ 6.2 million in legal and professional fees ; a decrease of $ 3.4 million in employee benefit expenses ; and a decrease of $ 1.9 million in gas operations spending due to higher labor and material costs for reliability work in 2007. .

Question: Analyse this data from a financial earnings document. what is the percent change in electric customers between 2006 and 2007?
Choices:
2.56757
493.33333
1.38933
0.38947
-0.99
Correct choice index: 3
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,
2019
2018
2017
Cash and cash equivalents
$1,501.2
$1,208.7
$802.1
Restricted cash
76.8
96.2
152.8
Total cash, cash equivalents and restricted cash
$1,578.0
$1,304.9
$954.9


Question: Analyse this data from a financial earnings document. What was the change in Cash and cash equivalents between 2017 and 2018?
Choices:
253.8
-406.6
406.6
1.5
502.8
Correct choice index: 2
4. Income Taxes
Provision for Income Taxes
Income tax expense (benefit) is summarized below (in thousands):

Fiscal Year Ended August 31,
2019
2018
2017
Current:
Domestic–federal
$(23,675)
$69,080
$2,436
Domestic–state
1,383
134
12
Foreign
175,993
178,790
188,872
Total current
153,701
248,004
191,320
Deferred:
Domestic–federal
(8,000)
(24,342)
253
Domestic–state
(2,202)
93
30
Foreign
17,731
62,105
(62,537)
Total deferred
7,529
37,856
(62,254)
Total income tax expense
$161,230
$285,860
$129,066


Question: Analyse this data from a financial earnings document. What was the change in the company's total current income tax expense (benefit) between 2017 and 2018?
Choices:
567
56684
439324
-56684
94540
Correct choice index: 1
performance graph the graph below compares the cumulative total shareholder return on pmi's common stock with the cumulative total return for the same period of pmi's peer group and the s&p 500 index .
the graph assumes the investment of $ 100 as of december 31 , 2012 , in pmi common stock ( at prices quoted on the new york stock exchange ) and each of the indices as of the market close and reinvestment of dividends on a quarterly basis .
date pmi pmi peer group ( 1 ) s&p 500 index .

Date
PMI
PMI Peer Group<sup>(1)</sup>
S&P 500 Index
December 31, 2012
$100.00
$100.00
$100.00
December 31, 2013
$108.50
$122.80
$132.40
December 31, 2014
$106.20
$132.50
$150.50
December 31, 2015
$120.40
$143.50
$152.60
December 31, 2016
$130.80
$145.60
$170.80
December 31, 2017
$156.80
$172.70
$208.10

( 1 ) the pmi peer group presented in this graph is the same as that used in the prior year , except reynolds american inc .
was removed following the completion of its acquisition by british american tobacco p.l.c .
on july 25 , 2017 .
the pmi peer group was established based on a review of four characteristics : global presence ; a focus on consumer products ; and net revenues and a market capitalization of a similar size to those of pmi .
the review also considered the primary international tobacco companies .
as a result of this review , the following companies constitute the pmi peer group : altria group , inc. , anheuser-busch inbev sa/nv , british american tobacco p.l.c. , the coca-cola company , colgate-palmolive co. , diageo plc , heineken n.v. , imperial brands plc , japan tobacco inc. , johnson & johnson , kimberly-clark corporation , the kraft-heinz company , mcdonald's corp. , mondel z international , inc. , nestl e9 s.a. , pepsico , inc. , the procter & gamble company , roche holding ag , and unilever nv and plc .
note : figures are rounded to the nearest $ 0.10. .

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total shareholder return on pmi's common stock versus the s&p 500 index for the five years ended december 31 , 2017?
Choices:
0.568
-1.512
-0.513
-0.174
-157.313
Correct choice index: 2
Stock Options
Stock options are granted with exercise prices equal to the fair market value of Leidos' common stock on the date of grant and for terms not greater than ten years. Stock options have a term of seven years and a vesting period of four years, except for stock options granted to the Company's outside directors, which have a vesting period of the earlier of one year from grant date or the next annual meeting of stockholders following grant date.
The fair value of the Company's stock option awards is estimated on the date of grant using the Black-Scholes- Merton option-pricing model. The fair value of the Company's stock option awards to employees are expensed on a straight-line basis over the vesting period of four years, except for stock options granted to the Company's outside directors, which is recognized over the vesting period of one year or less.
During fiscal 2017, the Company ceased the usage of peer group volatility, as an input into its blended approach to measure expected volatility, and increased the reliance on historical volatility. The revised blended approach includes the Company's weighted average historical and implied volatilities. The Company continued the use of this approach during fiscal 2018 and fiscal 2019.
The risk-free rate is derived using the yield curve of a zero-coupon U.S. Treasury bond with a maturity equal to the expected term of the stock option on the grant date. During fiscal 2017 and fiscal 2018, Leidos utilized the simplified method for the expected term, which represented an appropriate period of time that the options granted were expected to remain outstanding between the weighted-average vesting period and end of the respective contractual term.
Upon re-examining the Company's exercise history, the methodology used to calculate the expected term changed in fiscal 2019. Based on actual historical settlement data, the midpoint scenario is utilized with a one-year grant date filter assumption for outstanding options. The Company uses historical data to estimate forfeitures and was derived in the same manner as in the prior years presented.
The weighted average grant-date fair value and assumptions used to determine fair value of stock options granted for the periods presented were as follows:

Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
Weighted average grant-date fair value
$11.89
$13.85
$11.53
Expected term (in years)
4.4
4.7
4.7
Expected volatility
24.3%
26.6%
29.7%
Risk-free interest rate
2.4%
2.6%
1.9%
Dividend yield
2.2%
2.0%
2.5%


Question: Analyse this data from a financial earnings document. What was the change in the Risk-free interest rate from 2017 to 2018?
Choices:
-0.4
0.7
0
-26.4
2.6
Correct choice index: 1
entergy louisiana , inc .
management's financial discussion and analysis gross operating revenues , fuel and purchased power expenses , and other regulatory credits gross operating revenues increased primarily due to : 2022 an increase of $ 98.0 million in fuel cost recovery revenues due to higher fuel rates ; and 2022 an increase due to volume/weather , as discussed above .
the increase was partially offset by the following : 2022 a decrease of $ 31.9 million in the price applied to unbilled sales , as discussed above ; 2022 a decrease of $ 12.2 million in rate refund provisions , as discussed above ; and 2022 a decrease of $ 5.2 million in gross wholesale revenue due to decreased sales to affiliated systems .
fuel and purchased power expenses increased primarily due to : 2022 an increase in the recovery from customers of deferred fuel costs ; and 2022 an increase in the market price of natural gas .
other regulatory credits increased primarily due to : 2022 the deferral in 2004 of $ 14.3 million of capacity charges related to generation resource planning as allowed by the lpsc ; 2022 the amortization in 2003 of $ 11.8 million of deferred capacity charges , as discussed above ; and 2022 the deferral in 2004 of $ 11.4 million related to entergy's voluntary severance program , in accordance with a proposed stipulation with the lpsc staff .
2003 compared to 2002 net revenue , which is entergy louisiana's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2003 to 2002. .

(In Millions)
2002 net revenue
$922.9
Deferred fuel cost revisions
59.1
Asset retirement obligation
8.2
Volume
(16.2)
Vidalia settlement
(9.2)
Other
8.9
2003 net revenue
$973.7

the deferred fuel cost revisions variance resulted from a revised unbilled sales pricing estimate made in december 2002 and a further revision made in the first quarter of 2003 to more closely align the fuel component of that pricing with expected recoverable fuel costs .
the asset retirement obligation variance was due to the implementation of sfas 143 , "accounting for asset retirement obligations" adopted in january 2003 .
see "critical accounting estimates" for more details on sfas 143 .
the increase was offset by decommissioning expense and had no effect on net income .
the volume variance was due to a decrease in electricity usage in the service territory .
billed usage decreased 1868 gwh in the industrial sector including the loss of a large industrial customer to cogeneration. .

Question: Analyse this data from a financial earnings document. what are the deferred fuel cost revisions as a percentage of the increase in fuel cost recovery revenues?
Choices:
0.32551
0.60306
0.00603
4.13287
-3.64815
Correct choice index: 1
host hotels & resorts , inc. , host hotels & resorts , l.p. , and subsidiaries notes to consolidated financial statements 2014 ( continued ) cash paid for income taxes , net of refunds received , was $ 40 million , $ 15 million , and $ 9 million in 2017 , 2016 , and 2015 , respectively .
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows ( in millions ) : .

2017
2016
Balance at January 1
$11
$11
Balance at December 31
$11
$11

all of such uncertain tax position amounts , if recognized , would impact our reconciliation between the income tax provision calculated at the statutory u.s .
federal income tax rate of 35% ( 35 % ) ( 21% ( 21 % ) beginning with calendar year 2018 ) and the actual income tax provision recorded each year .
as of december 31 , 2017 , the tax years that remain subject to examination by major tax jurisdictions generally include 2014-2017 .
there were no material interest or penalties recorded for the years ended december 31 , 2017 , 2016 , and 2015 .
7 .
leases taxable reit subsidiaries leases we lease substantially all of our hotels to a wholly owned subsidiary that qualifies as a taxable reit subsidiary due to federal income tax restrictions on a reit 2019s ability to derive revenue directly from the operation and management of a hotel .
ground leases as of december 31 , 2017 , all or a portion of 26 of our hotels are subject to ground leases , generally with multiple renewal options , all of which are accounted for as operating leases .
for lease agreements with scheduled rent increases , we recognize the lease expense ratably over the term of the lease .
certain of these leases contain provisions for the payment of contingent rentals based on a percentage of sales in excess of stipulated amounts .
other lease information we also have leases on facilities used in our former restaurant business , all of which we subsequently subleased .
these leases and subleases contain one or more renewal options , generally for five- or ten-year periods .
the restaurant leases are accounted for as operating leases .
our contingent liability related to these leases is $ 9 million as of december 31 , 2017 .
we , however , consider the likelihood of any material funding related to these leases to be remote .
our leasing activity also includes those entered into by our hotels for various types of equipment , such as computer equipment , vehicles and telephone systems .
equipment leases are accounted for either as operating or capital leases , depending upon the characteristics of the particular lease arrangement .
equipment leases that are characterized as capital leases are classified as furniture and equipment and are depreciated over the life of the lease .
the amortization expense applicable to capitalized leases is included in depreciation expense. .

Question: Analyse this data from a financial earnings document. what was the percentage change in cash paid for income taxes , net of refunds received between 2016 and 2017?
Choices:
1.66667
2.27273
0
0.6
1.93333
Correct choice index: 0