trismik/FinRAG huggingface dataset:
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)
9. Trade and Other Receivables
Trade and other receivables consist of the following:
Trade and other receivables are amounts due from third parties for services performed in the ordinary course of business. They are generally due for settlement immediately and therefore are all classified as current. Trade and other receivables are recognized initially at the amount of consideration that is unconditional unless they contain certain significant financing components, at which point they are recognized at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest rate method.
Accrued income represents net revenues receivable from charterers, which have not yet been invoiced; all other amounts not yet invoiced are included under Other receivables.
As of December 31, 2018 and 2019 no allowance for expected credit losses was recorded.

As of December 31,
2018
2019
Trade receivables
808
9,463
VAT receivable
1,094
637
Accrued income
9,473
8,274
Insurance claims
1,282
1,400
Other receivables
7,587
5,126
Total
20,244
24,900


Question: Analyse this data from a financial earnings document. What was the change in trade receivables from 2018 to 2019?
Choices:
-8655
0
8655
8826
7466
Correct choice index: 2
15. Revenue from Contracts with Customers
Impact of Adopting Topic 606
The Company adopted Topic 606 at the beginning of fiscal 2019 using the modified retrospective method. The new standard resulted in a change to the timing of revenue recognition for a significant portion of the Company's revenue, whereby revenue is recognized over time, as products are produced, as opposed to at a point in time based upon shipping terms. As a result of the adoption of Topic 606, the following adjustments were made to the opening balances of the Company's Consolidated Balance Sheets (in thousands):
The cumulative effect of applying the new guidance in Topic 606 resulted in the Company increasing its fiscal 2019 opening Retained earnings balance by$ 7.8 million due to certain customer contracts requiring revenue recognition over time. Contract assets in the amount of$ 76.4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time. Inventory declined $69.0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis. The decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time, partially offset by an increase in taxes payable associated with the increase in revenue recognized over time.

Balance at September 29, 2018 
Impacts due to adoption of Topic
606
Balance at September 30, 2018
ASSETS
   Contract assets
$—
$76,417
$76,417
   Inventories
794,346
(68,959)
725,387
LIABILITIES AND SHAREHOLDERS' EQUITY
   Other accrued liabilities
$68,163
$(357)
$67,806
   Retained earnings
1,062,246
7,815
1,070,061


Question: Analyse this data from a financial earnings document. What was the difference between the impacts due to adoption of Topic 606 between Contract assets and inventories?
Choices:
-145376
0
-137561
145376
145376000
Correct choice index: 3
NOTE 14. INCOME (LOSS) PER SHARE (EPS)
Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses.
Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method.
Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities.
The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.

Year Ended December 31
2019
2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)
$ (13,735)
$ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)
32,359,316
22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:
Stock options
1,024,811
911,264
Warrants
8,443,547
16,383,944
Convertible preferred stock
224,848
581,680
Restricted stock units
1,235,287
623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive
659,581
1,169,986


Question: Analyse this data from a financial earnings document. What is the average number of restricted stock units in 2018 and 2019?
Choices:
-305842
2
1858890
929445
0
Correct choice index: 3
As of December 31, 2019, exercisable options had an intrinsic value of less than $0.1 million. The intrinsic value of options exercised was $0.4 million in 2019 and $0.1 million in 2018. The following are the assumptions used in valuing the 2019 and 2018 stock option grants:
In January 2020, we issued options to employees for the purchase of up to 591,004 shares of common stock, at an exercise price of $1.23 per share which vest and become exercisable in four annual installments ending in January 2024. The options have a grant date fair value per share of $1.26.

Year Ended December 31
2019
2018
Assumed volatility
64% - 69%
75% - 81%
(67% weighted average)
(78% weighted average)
Assumed risk free interest rate
1.8% - 2.7%
2.2% - 2.8%
(2.4% weighted average)
(2.5% weighted average)
Average expected life of options (in years)
6.1 - 6.3
6.2
(6.2 weighted average)
(6.2 weighted average)
Expected dividends
-
-


Question: Analyse this data from a financial earnings document. What is the average assumed risk free rate in 2019?
Choices:
0
0.44
0.91
3.57
2.25
Correct choice index: 4
Stock Repurchase Program
As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock under our stock repurchase program . Under this program, which we may suspend or discontinue at any time, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management.
The following table summarizes activity related to this program (in millions, except per share amounts):
The aggregate purchase price of our stock repurchases for fiscal 2019 consisted of $2.1 billion of open market purchases of which $1.0 billion and $1.1 billion were allocated to additional paid-in capital and retained earnings (accumulated deficit), respectively.
Since the May 13, 2003 inception of our stock repurchase program through April 26, 2019, we repurchased a total of 313 million shares of our common stock at an average price of $37.46 per share, for an aggregate purchase price of $11.7 billion.

Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Number of shares repurchased
29
15
22
Average price per share
$ 72.87
$ 51.57
$ 32.72
Aggregate purchase price
$ 2,111
$ 794
$ 705
Remaining authorization at end of period
$ 1,889
$ 4,000
$ 794


Question: Analyse this data from a financial earnings document. What was the change in the Aggregate purchase price between 2018 and 2019?
Choices:
2905
1317
0
3206
-772
Correct choice index: 1
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .

(Square feet in thousands)
United States
Other Countries
Total
Owned
3,748
1,624
5,372
Leased
556
1,107
1,663
Total
4,304
2,731
7,035

because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country .
the company's headquarters offices are in santa clara , california .
products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display segment are manufactured in tainan , taiwan and santa clara , california .
products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 139 acres of buildable land in texas , california , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: Analyse this data from a financial earnings document. what portion of the company's property are leased?
Choices:
0.23639
-5372
1
-0.23639
0.23085
Correct choice index: 0
Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
* Not meaningful
On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .

Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Transitional and other employee related costs
$49
3%
4%
$48
Stock-based compensation
—
-100%
-100%
1
Professional fees and other, net
16
373%
426%
3
Business combination adjustments, net
(21)
*
*
—
Total acquisition related and other expenses
$44
-15%
-13%
$52


Question: Analyse this data from a financial earnings document. What was the difference between the transitional and other employee related costs in 2019 and 2018?
Choices:
2352
1
1000
-44
0
Correct choice index: 1
american tower corporation and subsidiaries notes to consolidated financial statements the allocation of the purchase price was finalized during the year ended december 31 , 2012 .
the following table summarizes the allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : purchase price allocation .

Final Purchase Price Allocation
Non-current assets
$2
Property and equipment
3,590
Intangible assets (1)
1,062
Other non-current liabilities
(91)
Fair value of net assets acquired
$4,563
Goodwill (2)
89

( 1 ) consists of customer-related intangibles of approximately $ 0.4 million and network location intangibles of approximately $ 0.7 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
colombia 2014colombia movil acquisition 2014on july 17 , 2011 , the company entered into a definitive agreement with colombia movil s.a .
e.s.p .
( 201ccolombia movil 201d ) , whereby atc sitios infraco , s.a.s. , a colombian subsidiary of the company ( 201catc infraco 201d ) , would purchase up to 2126 communications sites from colombia movil for an aggregate purchase price of approximately $ 182.0 million .
from december 21 , 2011 through the year ended december 31 , 2012 , atc infraco completed the purchase of 1526 communications sites for an aggregate purchase price of $ 136.2 million ( including contingent consideration of $ 17.3 million ) , subject to post-closing adjustments .
through a subsidiary , millicom international cellular s.a .
( 201cmillicom 201d ) exercised its option to acquire an indirect , substantial non-controlling interest in atc infraco .
under the terms of the agreement , the company is required to make additional payments upon the conversion of certain barter agreements with other wireless carriers to cash paying lease agreements .
based on the company 2019s current estimates , the value of potential contingent consideration payments required to be made under the amended agreement is expected to be between zero and $ 32.8 million and is estimated to be $ 17.3 million using a probability weighted average of the expected outcomes at december 31 , 2012 .
during the year ended december 31 , 2012 , the company recorded a reduction in fair value of $ 1.2 million , which is included in other operating expenses in the consolidated statements of operations. .

Question: Analyse this data from a financial earnings document. for the 2012 acquisition , hard assets were what percent of the total fair value of net assets acquired?
Choices:
1
0.78676
3.38041
3590
-0.78676
Correct choice index: 1
22 Trade and Other Payables
Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.

31 March 2019
31 March 2018
$M
$M
Current
Trade payables
35.8
39.6
Accruals
46.6
68.4
Social security and other taxes
12.7
14.9
Other payables
7.1
11.2
Total current trade and other payables
102.2
134.1
Non-Current
Other payables
10.1
8.2
Total non-current trade and other payables
10.1
8.2


Question: Analyse this data from a financial earnings document. What was the change in the Total non-current trade and other payables in 2019 from 2018?
Choices:
0
-1.9
20.8
1.9
82.8
Correct choice index: 3
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 net foreign exchange translation from 2006 to 2007?
Choices:
-1273
166
1.7
166.0
1294
Correct choice index: 3
ACCOUNTING POLICY
Accounts receivable represent amounts owing to us that are currently due and collectible. We initially recognize accounts receivable on the date they originate. We measure accounts receivable initially at fair value, and subsequently at amortized cost, with changes recognized in net income. We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any. The excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income.
EXPLANATORY INFORMATION
We have retrospectively reclassified $23 million as at December 31, 2018 and January 1, 2019 related to our wireless financing programs from “accounts receivable” to “other current assets” as the collection time frame of the amounts differs from accounts receivable.

As at December 31
As at December 31
As at December 31
(In millions of dollars)
Note
2019
2018
Customer accounts receivable
1,579
1,529
Other accounts receivable
785
762
Allowance for doubtful accounts
15
(60)
(55)
Total accounts receivable
2,304
2,236


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Customer accounts receivable from 2018 to 2019?
Choices:
-725
0
1564
50
3108
Correct choice index: 3
Restricted Share Units
During the year ended December 31, 2019, pursuant to the 2016 Incentive Plan, the Company granted restricted share unit awards (“RSUs”). RSUs generally have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. RSUs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. Under each arrangement, RSUs are issued without direct cost to the employee on the vesting date. The Company estimates the fair value of the RSUs based upon the market price of the Company’s stock at the date of grant. The Company recognizes compensation expense for RSUs on a straight-line basis over the requisite service period.
A summary of nonvested RSUs is as follows:
During the year ended December 31, 2019, a total of 259,634 RSUs vested. The Company withheld 57,802 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.
As of December 31, 2019, there was unrecognized compensation expense of $20.5 million related to RSUs, $15.0 million related to TSRs, $0.5 million related to LTIP performance shares, $0.3 million related to nonvested RSAs, and $0.2 million related to nonvested stock options, which the Company expects to recognize over weighted average periods of 1.9 years, 1.9 years, 0.1 years, 0.2 years, and 0.3 years, respectively.
The Company recorded stock-based compensation expense recognized under ASC 718 during the years ended December 31, 2019, 2018, and 2017, of $36.8 million, $20.4 million, and $13.7 million, respectively, with corresponding tax benefits of $5.9 million, $3.9 million, and $1.7 million, respectively. The Company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.

Number of Shares
Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2018
651,045
$23.82
Granted
742,579
33.28
Vested
-259,634
24.16
Forfeited
-124,586
29.79
Nonvested as of December 31, 2019
1,009,404
$ 29.96


Question: Analyse this data from a financial earnings document. What was the change in nonvested RSUs between 2018 and 2019?
Choices:
3584
1009398
358359
0
1660449
Correct choice index: 2
part ii item 5 .
market for registrant 2019s common equity , related stockholder matters , and issuer purchases of equity securities our common stock is listed on the new york stock exchange under the symbol "apd." as of 31 october 2019 , there were 5166 record holders of our common stock .
cash dividends on the company 2019s common stock are paid quarterly .
it is our expectation that we will continue to pay cash dividends in the future at comparable or increased levels .
the board of directors determines whether to declare dividends and the timing and amount based on financial condition and other factors it deems relevant .
dividend information for each quarter of fiscal years 2019 and 2018 is summarized below: .

2019
2018
First quarter
$1.10
$.95
Second quarter
1.16
1.10
Third quarter
1.16
1.10
Fourth quarter
1.16
1.10
Total
$4.58
$4.25

purchases of equity securities by the issuer on 15 september 2011 , the board of directors authorized the repurchase of up to $ 1.0 billion of our outstanding common stock .
this program does not have a stated expiration date .
we repurchase shares pursuant to rules 10b5-1 and 10b-18 under the securities exchange act of 1934 , as amended , through repurchase agreements established with one or more brokers .
there were no purchases of stock during fiscal year 2019 .
at 30 september 2019 , $ 485.3 million in share repurchase authorization remained .
additional purchases will be completed at the company 2019s discretion while maintaining sufficient funds for investing in its businesses and growth opportunities. .

Question: Analyse this data from a financial earnings document. considering the year 2019 , what is the contribution of the first quarter in the total dividend?
Choices:
0.24017
4.16364
43.88646
0.25882
-3.48
Correct choice index: 0