trismik/FinRAG huggingface dataset:
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 10: ACCRUED EXPENSES AND OTHER LIABILITIES
Accrued expenses and other liabilities as of December 31, 2019 and 2018 consisted of the following:

December 31, 2019
December 31, 2018
Payroll
$6,701
$15,264
Accrued interest
35,926
40,903
Accrued voyage expenses
—
3,643
Accrued running costs
—
42,212
Provision for estimated losses on vessels under time charter
—
1,604
Audit fees and related services
234
292
Accrued taxes
8,002
6,268
Professional fees
317
1,251
Other accrued expenses
—
12,215
Total accrued expenses
$51,180
$123,652


Question: Analyse this data from a financial earnings document. What was the percentage change in the total accrued expenses between 2018 and 2019?
Choices:
-474.79
-5793.13
-58.61
-72472
-100.59
Correct choice index: 2
Equity Method We own 20.51%of GTE Mobilnet of Texas RSA #17 Limited Partnership (“RSA #17”), 16.67% of Pennsylvania RSA 6(I) Limited Partnership (“RSA 6(I)”) and 23.67% of Pennsylvania RSA 6(II) Limited Partnership (“RSA 6(II)”). RSA #17 provides cellular service to a limited rural area in Texas.
RSA 6(I) and RSA 6(II) provide cellular service in and around our Pennsylvania service territory. Because we have significant influence over the operating and financial policies of these three entities, we account for the investments using the equity method. In connection with the adoption of ASC 606 by our equity method partnerships, the value of our combined partnership interests increased $1.8 million, which is reflected in the cumulative effect adjustment to retained earnings during the year ended December 31, 2018.
In 2019, 2018 and 2017, we received cash distributions from these partnerships totaling $19.0 million, $21.8 million and $17.2 million, respectively. The carrying value of the investments exceeds the underlying equity in net assets of the partnerships by $32.8 million as of December 31, 2019 and 2018.
The combined results of operations and financial position of our three equity investments in the cellular limited partnerships are summarized below:

(In thousands)
2019
2018
2017
Total revenues
$ 349,640
$ 346,251
$ 350,611
Income from operations
100,182
100,571
104,973
Net income before taxes
99,146
99,408
103,497
Net income
99,146
99,408
103,497
Current assets
$ 80,655
$ 75,040
$ 78,782
Non-current assets
156,672
103,996
95,959
Current liabilities
33,292
24,719
22,472
Non-current liabilities
92,477
51,840
51,463
Partnership equity
111,558
102,478
100,806


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the total revenues from 2018 to 2019?
Choices:
-271211
338900
3389
-3389
346251
Correct choice index: 2
Quarterly Results (Unaudited)
The following table sets forth certain unaudited quarterly financial information for the 2019 and 2018 fiscal years. In the opinion of management, this information has been presented on the same basis as the audited consolidated financial statements appearing elsewhere, and all necessary adjustments (consisting primarily of normal recurring accruals) have been included in the amounts stated below to present fairly the unaudited quarterly results when read in conjunction with the audited consolidated financial statements and related notes thereto. The operating results for any quarter are not necessarily indicative of results for any future period.
(1) Includes acquisition and integration charges related to our strategic collaboration with JJMD of $17.6 million, $13.4 million, $12.8 million, $8.9 million and $8.1 million for the three months ended August 31, 2019, May 31, 2019, February 28, 2019, November 30, 2018 and August 31, 2018, respectively.
(2) Includes ($13.3 million), $111.4 million and $30.9 million of income tax (benefit) expense for the three months ended November 30, 2018, August 31, 2018 and February 28, 2018, respectively, related to the Tax Act.
(3) Includes a restructuring of securities loss of $29.6 million for the three months ended August 31, 2019.
(4) Includes a distressed customer charge of $6.2 million, $18.0 million and $14.7 million during the three months ended August 31, 2019, August 31, 2018 and February 28, 2018, respectively.

Fiscal Year 2019
Three Months Ended
(in thousands, except for per share data)
August 31,2019
May 31,2019
February 28,2019
November 30,2018
Net revenue
$6,573,453
$6,135,602
$6,066,990
$6,506,275
Gross profit(4)
495,078
443,799
454,874
519,650
Operating income(1)(4)
189,745
140,918
153,983
216,710
Net income(2)(3)(4)
53,761
44,032
67,607
124,074
Net income attributable to Jabil Inc.(2)(3)(4)
$52,675
$43,482
$67,354
$123,600
Earnings per share attributable to the stockholders of Jabil Inc.
Basic
$0.34
$0.28
$0.44
$0.77
Diluted
$0.34
$0.28
$0.43
$0.76


Question: Analyse this data from a financial earnings document. What was the change in basic earnings per share attributable to the stockholders of Jabil Inc. between May 2019 and August 2019?
Choices:
-43481.66
1.21
-123599.66
3160.5
0.06
Correct choice index: 4
17. Earnings Per Share
Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method.
A reconciliation of the calculation of basic and diluted loss per share is as follows:
* As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.

Fiscal Year Ended June 30,
2019
2018
2017
(U.S. $ in thousands, except per share data)
*As Adjusted
*As Adjusted
Numerator:
Net loss attributable to ordinary shareholders
$(637,621)
$(113,432)
$(37,449)
Denominator:
Weighted-average ordinary shares outstanding—basic
238,611
231,184
222,224
Weighted-average ordinary shares outstanding—diluted
238,611
231,184
222,224
Net loss per share attributable to ordinary shareholders:
Basic net loss per share
$(2.67)
$(0.49)
$(0.17)
Diluted net loss per share
$(2.67)
$(0.49)
$(0.17)


Question: Analyse this data from a financial earnings document. In fiscal year ended June 30, 2019, what is the difference in the weighted-average ordinary shares outstanding between the basic and the diluted?
Choices:
1
238611
477222
7427
0
Correct choice index: 4
Segment assets and a reconciliation of segment assets to total assets were as follows:
(1) Segment assets are composed of accounts receivable, inventories, and net property, plant, and equipment.

Segment Assets
Fiscal Year End
2019
2018
2017
(in millions)
Transportation Solutions
$ 4,781
$  4,707
$ 4,084
Industrial Solutions
2,100
2,049
1,909
Communications Solutions
849
959
951
Total segment assets(1)
7,730
7,715
6,944
Other current assets
1,398
1,981
2,141
Other non-current assets
10,566
10,690
10,318
Total assets
$ 19,694
$ 20,386
$ 19,403


Question: Analyse this data from a financial earnings document. What was the change in Transportation Solutions in 2019 from 2018?
Choices:
62826
14987
4782
0
74
Correct choice index: 4
With the highest-performance networks and unmatched new services and content, Bell is building a better communications experience at home, in the workplace and on the go.
And customers are responding: In 2019, Bell welcomed the industry’s highest number of new subscribers across the growth services of retail Internet, IPTV and wireless and diligently managed the decline in traditional home phone and other legacy services.
The speed and quality of Canada’s Best National Mobile Network drove unparalleled gains in both postpaid and prepaid wireless, Internet growth accelerated with the fastest consumer home Internet service available, while Fibe TV and Alt TV are winning customers over with leading product and programing innovations.
(1) Excludes wholesale subscribers.
(2) Excludes business telephone services.

BCE retail subscribers
(millions)
2019
2018
Change
Wireless
9.96
9.61
+3.6%
High-speed Internet(1)
3.56
3.41
+4.3%
Television(1)
2.77
2.77
+0.2%
Total growth services, subscribers: retail Internet, IPTV and wireless
16.29
15.79
+3.2%
Local residential telephone services(1)(2)
2.70
2.96
(8.9%)
Total(2)
18.98
18.75
+1.3%


Question: Analyse this data from a financial earnings document. What is the total number of subscribers for Television and Local residential telephone services in 2019?
Choices:
2.73
5470
5.43
5.47
1.7
Correct choice index: 3
Stock-based compensation expense categorized by various equity components for the years ended December 31, 2019, 2018 and 2017 is summarized in the table below (in thousands):
During the years ended December 31, 2019, 2018 and 2017, the Company granted stock options covering zero, zero and 70,000 shares, respectively. The 2017 estimated per share fair value of the grant was $4.62 before estimated forfeitures.
The total fair value of restricted stock awards and units vested during the years ended December 31, 2019, 2018 and 2017 was $30.1 million, $30.4 million and $22.7 million, respectively.
The total intrinsic value of options exercised during the years ended December 31, 2019, 2018 and 2017 was $0.2 million, $1.0 million and $5.5 million, respectively. The intrinsic value is calculated as the difference between the market value on the date of exercise and the exercise price of the shares.
As of December 31, 2019, the unrecognized stock-based compensation balance after estimated forfeitures consisted of $0.1 million related to unvested stock options, to be recognized over an estimated weighted average amortization period of 1.5 years, and $40.3 million related to restricted stock awards and units, including performance-based awards and units, to be recognized over an estimated weighted average amortization period of 2.3 years.
As of December 31, 2018, the unrecognized stock-based compensation balance after estimated forfeitures related to unvested stock options was $0.3 million to be recognized over an estimated weighted average amortization period of 2.0 years and $40.6 million related to restricted stock awards and units, including performance-based awards and units, to be recognized over an estimated weighted average amortization period of 2.2 years.

Years Ended December 31,
2019
2018
2017
Employee stock options
$219
$438
$1,980
Restricted stock awards and units
29,031
27,974
28,909
Employee stock purchase plan
2,304
2,599
2,573
Total stock-based compensation expense
$31,554
$31,011
$33,462


Question: Analyse this data from a financial earnings document. What is the proportion of employee stock options and employee stock purchase plans over total stock-based compensation expense in 2018?
Choices:
34048
0.1
9.8
99.9
552.2
Correct choice index: 1
16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data):
During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.

Fiscal Year 2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$340,583
$356,040
$383,993
$280,572
Gross profit
57,128
70,535
82,441
12,755
Net income (loss) attributable to Cal-Maine Foods, Inc.
12,406
21,807
39,777
(19,761)
Net income (loss) per share:
Basic
$0.26
$0.45
$0.82
$(0.41)
Diluted
$0.26
$0.45
$0.82
$(0.41)
Fiscal Year 2018
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$262,845
$361,172
$435,820
$443,095
Gross profit
17,336
82,396
120,098
141,216
Net income (loss) attributable to Cal-Maine Foods, Inc.
(15,993)
(26,136)
96,294
71,767
Net income (loss) per share:
Basic
$(0.33)
$(0.54)
$1.99
$1.48
Diluted
$(0.33)
$(0.54)
$1.99
$1.48


Question: Analyse this data from a financial earnings document. What is the total net sales for the year ending 2019?
Choices:
1080618
1017554
1361188
136118800
1118411
Correct choice index: 2
Historical Cash Flows
The following table sets forth our cash flows for the periods indicated (in thousands):

Year Ended December 31,
2019
2018
2017
Cash flows from operating activities
$47,112
$60,710
$57,187
Cash flows used in investing activities
(73,414)
(13,377)
(168,795)
Cash flows (used in) / from financing activities
(130)
2,399
67,303


Question: Analyse this data from a financial earnings document. What was the sum of cash flows in 2019?
Choices:
-12925
-202
-26432
73544
0
Correct choice index: 2
ALTERNATIVE PERFORMANCE MEASURES
Net profit/(loss) for the year excluding impairment:
Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm
2019
2018
2017
Reconciliation to net profit/(loss) for the year
Net profit/(loss) for the year
166.0
-34.8
2.4
Reversal of impairment losses on tangible assets
-120.0
-
-
Net profit/(loss) for the year excluding impairment
46.0
-34.8
2.4


Question: Analyse this data from a financial earnings document. What was the percentage change in Net profit/(loss) for the year excluding impairment in 2019 from 2018?
Choices:
232.18
-43.07
-5.57
-232.18
-32.18
Correct choice index: 3
Selling, general and administrative
Selling, general and administrative expense consists primarily of salaries and other personnel-related costs, professional fees, insurance costs, and other business development and selling expenses.
The following table shows selling, general and administrative expense for the years ended December 31, 2019, 2018, and 2017:
Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees.

Year Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Selling, general and administrative
$205,471
$176,857
$202,699
$28,614
16%
$(25,842)
(13)%
% of net sales .
6.7%
7.9%
6.9%


Question: Analyse this data from a financial earnings document. What is the net difference in selling, general and administrative expense between 2019 and 2017?
Choices:
-25842
2772
-2772
2772000000
408170
Correct choice index: 1
REVENUE
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
Fiscal 2019 fourth-quarter revenue increased by 3.1% (2.7% in constant currency) resulting from: • growth in the American broadband services segment mainly due to strong organic growth and the FiberLight acquisition. • stable revenue in the Canadian broadband services segment mainly as a result of: ◦ rate increases; partly offset by ◦ decreases in video and telephony services customers compared to the same period of the prior year primarily due to issues resulting from the implementation of a new customer management system in the second half of fiscal 2018.

Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$ $
Canadian broadband services
319,935
319,741
0.1
0.1
-
American broadband services
263,738
246,443
7.0
6.0
2,427
583,673
566,184
3.1
2.7
2,427


Question: Analyse this data from a financial earnings document. What was the average American broadband services from 2018 to 2019?
Choices:
123222
246443
-170060.3
-8647.5
255090.5
Correct choice index: 4
Contractual Obligations
The following table summarizes our contractual obligations as of September 30, 2019 (in thousands):
Our principal executive offices, as well as our research and development facility, are located in approximately 29,000 square feet of office space in San Diego, California and the term of the lease continues through June 30, 2024. The average annual base rent under this lease is approximately $1.0 million per year. In connection with this lease, we received tenant improvement allowances totaling approximately $1.0 million. These lease incentives are being amortized as a reduction of rent expense over the term of the lease.
Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The
term of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately €0.4 million (or $0.4 million). The term of the
Amsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately €0.2 million (or $0.2 million). The term of
the New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately €0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately £63,000 (or approximately $78,000). Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The term of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately €0.4 million (or $0.4 million). The term of the Amsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately €0.2 million (or $0.2 million). The term of the New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately €0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately £63,000 (or approximately $78,000).
Other than the lease for our office space in San Diego, California, we do not believe that the leases for our offices are material to the Company. We believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business.

Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948


Question: Analyse this data from a financial earnings document. What is the proportion of total operating lease obligations that expire in 3 years over total operating lease obligations?
Choices:
1
2523.99
1.49
5649
0.67
Correct choice index: 4
Operating income in the Transportation Solutions segment decreased $352 million in fiscal 2019 as compared to fiscal 2018. The Transportation Solutions segment’s operating income included the following:
Excluding these items, operating income decreased in fiscal 2019 primarily as a result of lower volume, unfavorable product mix, and price erosion, partially offset by lower material costs.

Fiscal
2019
2018
(in millions)
Acquisition-related charges:
Acquisition and integration costs
$  17
$  8
Charges associated with the amortization of acquisition-related fair value adjustments
—
4
17
12
Restructuring and other charges, net
144
33
Other items
14
—
Total
$  175
$  45


Question: Analyse this data from a financial earnings document. What was the change in Acquisition and integration costs in 2019 from 2018?
Choices:
9
-9
0
900
-158
Correct choice index: 0
History and Development of the Company
Our legal and commercial name is United Microelectronics Corporation, commonly known as “UMC”. We were incorporated under the R.O.C. Company Law as a company limited by shares in May 1980 and our common shares were listed on the Taiwan Stock Exchange in 1985. Our principal executive office is located at No. 3 Li-Hsin Road II, Hsinchu Science Park, Hsinchu, Taiwan, Republic of China, and our telephone number is 886-3-578-2258.
Our Internet website address is www.umc.com. The information on our website does not form part of this annual report. Our ADSs have been listed on the NYSE under the symbol “UMC” since September 19, 2000. In 2019, we were ranked among the top 5% of companies for a fifth consecutive year in the Corporate Governance Evaluation conducted by the Taiwan Stock Exchange and Taipei Exchange. The assessment was conducted across over 1,400 public companies in Taiwan.
We are one of the world’s largest independent semiconductor foundries and a leader in semiconductor manufacturing process technologies. Our primary business is the manufacture, or “fabrication”, of semiconductors, sometimes called “chips” or “integrated circuits”, for others. Using our own proprietary processes and techniques, we make chips to the design specifications of our many customers. Our company maintains a diversified customer base across industries, including communication devices, consumer electronics, computer, and others, while continuing to focus on manufacturing for high growth, large volume applications, including networking, telecommunications, internet, multimedia, PCs and graphics.
We sell and market mainly wafers which in turn are used in a number of different applications by our customers. The following table presented the percentages of our wafer sales by application for the years ended December 31, 2017, 2018 and 2019.

Years Ended December 31,
Application
2017
2018
2019
%
%
%
Communication
48.6
45.2
52.2
Consumer
29.4
28.6
26.4
Computer
13.1
16.3
13.6
Others
8.9
9.9
7.8
Total
100.0
100.0
100.0


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the communication figures from 2018 to 2019?
Choices:
40
7
42
139955
1585
Correct choice index: 1