trismik/FinRAG huggingface dataset:
Sales-Type Leases
We are the lessor in sales-type lease arrangements for network equipment, which have initial terms of up to five years. Our sales-type lease arrangements contain either a provision whereby the network equipment reverts back to us upon the expiration of the lease or a provision that allows the lessee to purchase the network equipment at a bargain purchase amount at the end of the lease. In addition, our sales-type lease arrangements do not contain any residual value guarantees or material restrictive covenants. The allocation of the consideration between lease and nonlease components is determined by stand-alone selling price by component. The net investment in sales-type leases consists of lease receivables less unearned income. Collectability of sales-type leases is evaluated periodically at an individual customer level. The Company has elected to exclude taxes related to sales-type leases from revenue and the associated expense of such taxes. As of December 31, 2019 and 2018, we did not have an allowance for credit losses for our net investment in sales-type leases. As of December 31, 2019 and 2018, the components of the net investment in sales-type leases were as follows:
(1) Included in other receivables on the Consolidated Balance Sheet.
(2) Included in other assets on the Consolidated Balance Sheet.

(In thousands)
December 31, 2019
December 31, 2018
Current minimum lease payments receivable(1)
$1,201
$11,339
Non-current minimum lease payments receivable(2)
889
1,670
Total minimum lease payments receivable
2,090
13,009
Less: Current unearned revenue(1)
365
631
Less: Non-current unearned revenue(2)
163
473
Net investment in sales-type leases
$1,562
$11,905


Question: Analyse this data from a financial earnings document. What was the difference in total minimum lease payments receivables between 2018 and 2019?
Choices:
-11339
-10919
-10919000000
-6889889
420
Correct choice index: 1
TERM DEPOSITS
An analysis of the Group’s term deposits by currencies are as follows:
The effective interest rate for the term deposits of the Group with initial terms of over three months to three years during the year ended 31 December 2019 was 3.57% (2018: 4.08%).
Term deposits with initial terms of over three months were neither past due nor impaired. As at 31 December 2019, the carrying amounts of the term deposits with initial terms of over three months approximated their fair values.

As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
RMB term deposits
19,000
–
Included in current assets:
RMB term deposits
28,598
55,180
USD term deposits
16,325
6,349
Other currencies
1,988
1,389
46,911
62,918
65,911
62,918


Question: Analyse this data from a financial earnings document. How much did the RMB term deposits included in current assets change by between 2018 year end and 2019 year end?
Choices:
26582
-55180
-26582
-24594
-27
Correct choice index: 2
ALTERNATIVE PERFORMANCE MEASURES
Gross profit:
TORM defines Gross profit, a performance measure, as revenue less port expenses, bunkers and commissions, charter hire and operating expenses. The Company reports Gross profit because we believe it provides additional meaningful information to investors, as Gross profit measures the net earnings from shipping activities. Gross profit is calculated as follows:

USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
Charter hire
-
-2.5
-8.5
Operating expenses
-173.0
-180.4
-188.4
Gross profit
251.9
169.5
200.2


Question: Analyse this data from a financial earnings document. What was the change in gross profit in 2019 from 2018?
Choices:
-161
421.4
20756.6
0
82.4
Correct choice index: 4
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 15. WARRANTIES
Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:

Years Ended December 31,
2019
2018
2017
Balances at beginning of period
$2,084
$2,312
$2,329
Warranty acquired in business combinations
4,818
305
118
Increases to accruals
1,752
1,606
2,029
Warranty expenditures
(2,249)
(2,127)
(2,184)
Effect of changes in exchange rates
8
(12)
20
Balances at end of period
$6,413
$2,084
$2,312


Question: Analyse this data from a financial earnings document. What was the Increases to accruals between 2017 and 2018?
Choices:
-423
1598
-478
3635
-881532
Correct choice index: 0
during 2014 , $ 91 million of provision recapture was recorded for purchased impaired loans compared to $ 11 million of provision expense for 2013 .
the charge-offs ( which were specifically for commercial loans greater than a defined threshold ) during 2014 were $ 42 million compared to $ 104 million for 2013 .
at december 31 , 2014 , the allowance for loan and lease losses was $ .9 billion on $ 4.4 billion of purchased impaired loans while the remaining $ .5 billion of purchased impaired loans required no allowance as the net present value of expected cash flows equaled or exceeded the recorded investment .
as of december 31 , 2013 , the allowance for loan and lease losses related to purchased impaired loans was $ 1.0 billion .
if any allowance for loan losses is recognized on a purchased impaired pool , which is accounted for as a single asset , the entire balance of that pool would be disclosed as requiring an allowance .
subsequent increases in the net present value of cash flows will result in a provision recapture of any previously recorded allowance for loan and lease losses , to the extent applicable , and/or a reclassification from non-accretable difference to accretable yield , which will be recognized prospectively .
individual loan transactions where final dispositions have occurred ( as noted above ) result in removal of the loans from their applicable pools for cash flow estimation purposes .
the cash flow re-estimation process is completed quarterly to evaluate the appropriateness of the allowance associated with the purchased impaired loans .
activity for the accretable yield during 2014 and 2013 follows : table 72 : purchased impaired loans 2013 accretable yield .

In millions
2014
2013
January 1
$2,055
$2,166
Accretion (including excess cash recoveries)
(587)
(695)
Net reclassifications to accretable from non-accretable (a)
208
613
Disposals
(118)
(29)
December 31
$1,558
$2,055

( a ) approximately 93% ( 93 % ) of net reclassifications for the year ended december 31 , 2014 were within the commercial portfolio as compared to 37% ( 37 % ) for year ended december 31 , 2013 .
note 5 allowances for loan and lease losses and unfunded loan commitments and letters of credit allowance for loan and lease losses we maintain the alll at levels that we believe to be appropriate to absorb estimated probable credit losses incurred in the portfolios as of the balance sheet date .
we use the two main portfolio segments 2013 commercial lending and consumer lending 2013 and develop and document the alll under separate methodologies for each of these segments as discussed in note 1 accounting policies .
a rollforward of the alll and associated loan data is presented below .
the pnc financial services group , inc .
2013 form 10-k 143 .

Question: Analyse this data from a financial earnings document. what was the dollar amount in millions for net reclassifications for the year ended december 31 , 2013 due to the commercial portfolio?
Choices:
0.37
0.76
0
-760.35
760.35
Correct choice index: 4
10. Accrued Liabilities
Accrued liabilities at April 30, 2019 and 2018, respectively, consisted of the following (in thousands):

2019
2018
Vacation and other compensation
$1,659
$1,433
Incentive compensation
346
411
Payroll taxes
155
113
Deferred revenue
-
68
Warranty reserve
529
520
Commissions
378
307
Other
504
564
$3,571
$3,416


Question: Analyse this data from a financial earnings document. What is the average amount of payroll taxes for 2018 and 2019?
Choices:
134
113
268
-134
1764
Correct choice index: 0
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2018 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 399165 $ 0.00 3995600 equity compensation plans not approved by security holders ( 2 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
399,165
$0.00
3,995,600
Equity compensation plans not approved by security holders<sup>(2)</sup>
—
—
—
Total
399,165
$0.00
3,995,600

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 27123 were stock rights granted under the 2011 plan .
in addition , this number includes 31697 stock rights , 5051 restricted stock rights , and 335293 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2019 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2019 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. as of december 312018 what was the ratio of the equity compensation plans approved by security holders number of securities to be issued to the number of securities remaining available for future issuance
Choices:
0.0999
2.0999
10.0099
-3596435
-0.0999
Correct choice index: 0
18 2015 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2015 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

2010
2011
2012
2013
2014
2015
JKHY
100.00
127.44
148.62
205.60
263.21
290.88
Peer Group
100.00
136.78
148.10
174.79
239.10
301.34
S&P 500
100.00
130.69
137.81
166.20
207.10
222.47

this comparison assumes $ 100 was invested on june 30 , 2010 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. , bottomline technology , inc. , broadridge financial solutions , cardtronics , inc. , convergys corp. , corelogic , inc. , dst systems , inc. , euronet worldwide , inc. , fair isaac corp. , fidelity national information services , inc. , fiserv , inc. , global payments , inc. , heartland payment systems , inc. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
micros systems , inc .
was removed from the peer group as it was acquired in september 2014. .

Question: Analyse this data from a financial earnings document. in 2010 , what was the cumulative total return of the s&p 500?
Choices:
122.47
-30.69
-160.19
30.69
139.1
Correct choice index: 3
item 1b .
unresolved staff comments item 2 .
properties we employ a variety of assets in the management and operation of our rail business .
our rail network covers 23 states in the western two-thirds of the u.s .
our rail network includes 31974 route miles .
we own 26012 miles and operate on the remainder pursuant to trackage rights or leases .
the following table describes track miles at december 31 , 2014 and 2013 .
2014 2013 .

<i>2014</i>
<i>2013</i>
Route
31,974
31,838
Other main line
6,943
6,766
Passing lines and turnouts
3,197
3,167
Switching and classification yard lines
9,058
9,090
Total miles
51,172
50,861

headquarters building we own our headquarters building in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees. .

Question: Analyse this data from a financial earnings document. what percentage of total miles were other main line in 2013?
Choices:
900.07581
0.13303
0.00002
0.13222
7.51714
Correct choice index: 1
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows:
It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of
non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019
2018
Men
Women
Men
Women
Years
Years
Years
Years
Member aged 65 (current life expectancy)
86.8
88.9
87.3
89.3
Member aged 45 (life expectancy at age 65)
88.5
90.7
89.0
91.1


Question: Analyse this data from a financial earnings document. What was the change in the average life expectancy for a male member aged 65 in 2019 from 2018?
Choices:
86.3
-4.3
-0.5
-500000
0
Correct choice index: 2
9. Debt
Silicon Valley Bank Facility
We maintained a Loan and Security Agreement with SVB (the "Credit Facility") under which we had a term loan with an original borrowing amount of $6.0 million (the “Original Term Loan”). The Original Term Loan carried a floating annual interest rate equal to SVB’s prime rate then in effect plus 2%. The Original Term Loan matured and was repaid in May 2019.
On October 10, 2019, we entered into an Amended and Restated Loan and Security Agreement (the “Loan Agreement”) with SVB, which amended and restated in its entirety our previous Credit Facility. Under the Loan Agreement, SVB agreed to make advances available up to $10.0 million (the “Revolving Line”). If we borrow from the Revolving Line, such borrowing would carry a floating annual interest rate equal to the greater of (i) the Prime Rate (as defined in the Loan Agreement) then in effect plus 1% or (ii) 6%. Amounts borrowed under the Revolving Line may be repaid and, prior to the Revolving Line Maturity Date (defined below), reborrowed. The Revolving Line terminates on October 10, 2020 (the “Revolving Line Maturity Date”), unless earlier terminated by us. No amounts have been borrowed under this Loan Agreement.
Amounts due under the Loan Agreement are secured by our assets, including all personal property, inventory and bank accounts; however, intellectual property is not secured under the Loan Agreement. The inventory used to secure the amount due does not include demo or loaner equipment with an aggregate book value up to $1.0 million. The Loan Agreement requires us to observe a number of financial and operational covenants, including maintenance of a specified Liquidity Coverage Ratio (as defined in the Loan Agreement), protection and registration of intellectual property rights and customary negative covenants. If any event of default occurs SVB may declare due immediately all borrowings under the Credit Facility and foreclose on the collateral. Furthermore, an event of default under the Credit Facility would result in an increase in the interest rate on any amounts outstanding. As of December 31, 2019, there were no events of default on the Credit Facility.
Interest expense, net for the years ended December 31, 2019 and 2018 consisted of the following:

Years ended December 31,
2019
2018
Interest expense on Term Loans
$8,073
$101,087
Amortization of debt issuance costs
5,685
16,308
Other interest expense 
2,120
6,949
Total interest expense, net
$15,878
$124,344


Question: Analyse this data from a financial earnings document. What is the change in Interest expense on Term Loans between December 31, 2018 and 2019?
Choices:
8063
8072
-93014
-84779
816075351
Correct choice index: 2
5. Balance Sheet Components
Deferred Revenue
Deferred revenue relates to performance obligations for which payments have been received by the customer prior to revenue recognition. Deferred revenue primarily consists of deferred software, or amounts allocated to mobile dashboard and on-line apps and unspecified upgrade rights. Deferred revenue also includes deferred subscription-based services. The deferred software and deferred subscription-based service performance obligations are anticipated to be recognized over the useful life or service periods of one to eighteen months.
Changes in the total short-term and long-term deferred revenue balance were as follows (in thousands):

December 31,
2019
2018
2017
Beginning balances
$36,836
$42,432
$49,904
Deferral of revenue
45,040
40,003
46,193
Recognition of deferred revenue
(41,034)
(45,599)
(53,665)
Ending balances
$40,842
$36,836
$42,432


Question: Analyse this data from a financial earnings document. What is the average deferral of revenues from 2017-2019?
Choices:
42491.67
43745.33
84779.33
43361
131236
Correct choice index: 1
During the year, we passed an additional 12,400 addresses in the Greater Cincinnati area with Fioptics, which included a focus on Fiber to the Premise ("FTTP") addresses as FTTP has become a more relevant solution for our customers. As of December 31, 2019, the Fioptics products are now available to approximately 623,400 customer locations or 75% of the Greater Cincinnati operating territory. During 2019, we passed an additional 5,900 addresses in Hawaii.  The Consumer/SMB Fiber products are now available to approximately 246,400 addresses, or 50% of the operating territory in Hawaii, including Oahu and the neighbor islands
In 2019, the Company also invested $24.0 million in Enterprise Fiber products, which includes fiber and IP-ased core network technology.  These investments position the Company to meet increased business and carrier demand within Greater Cincinnati and in contiguous markets in the Midwest region.  In Hawaii, expenditures are for high-bandwidth data transport products, such as metro-ethernet, including the Southeast Asia to United States ("SEA-US") cable.  We continue to evolve and optimize network assets to support the migration of legacy products to new technology, and as of December 31, 2019, the Company has:
increased the total number of commercial addresses with fiber-based services (referred to as a lit address) to 28,800 in Greater Cincinnati and 20,300 in Hawaii by connecting approximately 2,200 additional lit addresses in Greater Cincinnati and 1,200 additional lit addresses in Hawaii during the twelve months ended December 31, 2019;
expanded the fiber network to span more than 12,500 route miles in Greater Cincinnati and 4,700 route miles in Hawaii; and
provided cell site back-haul services to approximately 90% of the 1,000 cell sites in the Greater Cincinnati market, of which approximately 97% of these sites are lit with fiber, and 80% of the 1,100 cell sites in Hawaii, all of which are lit with fiber.
As a result of our investments, we have generated year-over-year Entertainment and Communications revenue growth each year since 2013.  The Company's expanding fiber assets allow us to support the ever-increasing demand for data, video and internet devices with speed, agility and security.  We believe our fiber investments are a long-term solution for our customers' bandwidth needs

Hawaii Operating Territory
2018
2019
Consumer / SMB Fiber Revenue (in millions):
$87.2
$42.3
Subscribers (in thousands):
High-speed internet
68.2
65.9
Video
42.7
48.8
Voice
30.0
30.3


Question: Analyse this data from a financial earnings document. What is the total revenue earned across 2018 to 2019?
Choices:
0
129.9
3923.8
110.5
129.5
Correct choice index: 4
6 .
principal transactions citi 2019s principal transactions revenue consists of realized and unrealized gains and losses from trading activities .
trading activities include revenues from fixed income , equities , credit and commodities products and foreign exchange transactions that are managed on a portfolio basis characterized by primary risk .
not included in the table below is the impact of net interest revenue related to trading activities , which is an integral part of trading activities 2019 profitability .
for additional information regarding principal transactions revenue , see note a04 to the consolidated financial statements for information about net interest revenue related to trading activities .
principal transactions include cva ( credit valuation adjustments on derivatives ) and fva ( funding valuation adjustments ) on over-the-counter derivatives .
these adjustments are discussed further in note 24 to the consolidated financial statements .
the following table presents principal transactions revenue: .

In millions of dollars
2018
2017
2016
Interest rate risks<sup>(1)</sup>
$5,186
$5,301
$4,229
Foreign exchange risks<sup>(2)</sup>
1,423
2,435
1,699
Equity risks<sup>(3)</sup>
1,346
525
330
Commodity and other risks<sup>(4)</sup>
662
425
899
Credit products and risks<sup>(5)</sup>
445
789
700
Total
$9,062
$9,475
$7,857

( 1 ) includes revenues from government securities and corporate debt , municipal securities , mortgage securities and other debt instruments .
also includes spot and forward trading of currencies and exchange-traded and over-the-counter ( otc ) currency options , options on fixed income securities , interest rate swaps , currency swaps , swap options , caps and floors , financial futures , otc options and forward contracts on fixed income securities .
( 2 ) includes revenues from foreign exchange spot , forward , option and swap contracts , as well as foreign currency translation ( fx translation ) gains and losses .
( 3 ) includes revenues from common , preferred and convertible preferred stock , convertible corporate debt , equity-linked notes and exchange-traded and otc equity options and warrants .
( 4 ) primarily includes revenues from crude oil , refined oil products , natural gas and other commodities trades .
( 5 ) includes revenues from structured credit products. .

Question: Analyse this data from a financial earnings document. what was the percent change of the principal transactions revenue associated with interest rate risks from 2016 to 2017
Choices:
0.63096
1.12934
2.25349
0
0.25349
Correct choice index: 4