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)
14. Other Payables and Accruals
An analysis of other payables and accruals is as follows:
The unearned revenue represents charter hires received in advance in December 2019 relating to the hire period of January 2020 for 22 vessels (December 2018: 17 vessels).

As of December 31,
2018
2019
Unearned revenue
38,680
48,183
Accrued off-hire
7,376
6,968
Accrued purchases
18,578
9,759
Accrued interest
38,107
36,746
Other accruals
24,709
34,586
Total
127,450
136,242


Question: Analyse this data from a financial earnings document. What was the change in accrued purchases from 2018 to 2019?
Choices:
-8819
-14950
2383
-24827
-11202
Correct choice index: 0
The following changes occurred in the amount of unrecognized tax benefits (in thousands):
For the year ended December 31, 2019, 2018 and 2017, the Company has recorded income tax expense of $128,000, $143,000 and $76,000, respectively, related to uncertain tax positions. The Company’s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions, if any, in the income tax provision. At December 31, 2019, 2018 and 2017, the Company had accrued $22,000, $15,000 and $11,000 in interest and penalties related to uncertain tax positions.
The Company is subject to taxation in the United States and various states along with other foreign countries. The Company has not been notified that it is under audit by the IRS or any state or foreign taxing authorities, however, due to the presence of NOL carryforwards, all of the income tax years remain open for examination in each of these jurisdictions. The Company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months.
Deferred income taxes have not been provided for undistributed earnings of the Company’s consolidated foreign subsidiaries because of the Company’s intent to reinvest such earnings indefinitely in active foreign operations. At December 31, 2019, the Company had $0.6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries.

Year Ended December 31
2019
2018
2017
Beginning balance of unrecognized tax benefits
$469
$326
$250
Additions for current year tax positions
106
142
65
Reductions for prior year tax positions
—
(14)
—
Ending balance (excluding interest and penalties)
575
454
315
Interest and penalties
22
15
11
Total
$597
$469
$326


Question: Analyse this data from a financial earnings document. What was the change in the Additions for current year tax positions from 2018 to 2019?
Choices:
-77
36
-144
142
-36
Correct choice index: 4
12 .
brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business .
citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices .
credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question .
citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines .
margin levels are monitored daily , and customers deposit additional collateral as required .
where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level .
exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi .
credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive .
brokerage receivables and brokerage payables consisted of the following: .

December 31,
In millions of dollars
2017
2016
Receivables from customers
$19,215
$10,374
Receivables from brokers, dealers and clearing organizations
19,169
18,513
Total brokerage receivables<sup>(1)</sup>
$38,384
$28,887
Payables to customers
$38,741
$37,237
Payables to brokers, dealers and clearing organizations
22,601
19,915
Total brokerage payables<sup>(1)</sup>
$61,342
$57,152

payables to brokers , dealers and clearing organizations 22601 19915 total brokerage payables ( 1 ) $ 61342 $ 57152 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: Analyse this data from a financial earnings document. what was the percentage increased in the total brokerage payables from 2016 to 2017
Choices:
0
57152.07331
0.06831
0.07331
-52962
Correct choice index: 3
Section 6: Our investments
This section outlines our group structure and includes information about our controlled and associated entities. It provides details of changes to these investments and their effect on our financial position and performance during the financial year. It also includes the results of our associated entities.
6.1 Parent entity disclosures
The accounting policies of the parent entity, iSelect Limited, which have been applied in determining the financial information shown below, are the same as those applied in the consolidated financial statements except for accounting for investments in subsidiaries which are measured at cost.
There are no contractual or contingent liabilities of the parent as at reporting date (2018: $nil). iSelect Limited has issued bank guarantees and letters of credit to third parties for various operational purposes. It is not expected these guarantees will be called on.

CONSOLIDATE
2019 $’000
2018 $’000
Financial Position
Assets
Current Assets
4,297
7,869
Non-Current Assets
165,165
174,810
Total Assets
169,462
182,679
Liabilities
Current Liabilities
92,352
93,067
Total Liabilities
92,352
93,067
Net Assets
77,110
89,612
Equity
Contributed Equity
111,290
111,066
Reserves
3,960
3,198
Accumulated Losses
(38,140)
(24,652)
Total Equity
77,110
89,612
Financial Performance
Loss of the parent entity
(4,812)
(163)
Total comprehensive loss of the parent entity
(4,812)
(163)


Question: Analyse this data from a financial earnings document. What is the current ratio of the parent entity in 2019?
Choices:
0.05
0.06
-0.05
21.49
46528.5
Correct choice index: 0
The Company’s consolidated net revenues disaggregated by product group are presented in Note 19. The following tables present the Company’s consolidated net revenues disaggregated by geographical region of
shipment and nature.
(1) Net revenues by geographical region of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues.
(2) Original Equipment Manufacturers (“OEM”) are the end-customers to which the Company provides direct marketing application engineering support, while Distribution customers refers to the distributors and representatives that the Company engages to distribute its products around the world.
As of January 1, 2018, the Company adopted the converged guidance on revenue from contract with customers with no material impact on the Company’s recognition practices as substantially similar performance conditions exist under the new guidance and past practice.
The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Company recognizes revenue at the amount to which the Company has the right to invoice for services performed.

Year ended
December 31, 2019
December 31, 2018
December 31, 2017
Net revenues by geographical region of shipment(1)
EMEA
2,265
2,478
2,142
Americas
1,351
1,264
1,085
Asia Pacific
5,940
5,922
5,120
Total revenues
9,556
9,664
8,347
Net revenues by nature
Revenues from sale of products
9,381
9,461
8,175
Revenues from sale of services
148
151
133
Other revenues
27
52
39
Total revenues
9,556
9,664
8,347
Net revenues by market channel(2)
Original Equipment Manufacturers (“OEM”)
6,720
6,325
5,549
Distribution
2,836
3,339
2,798
Total revenues
9,556
9,664
8,347


Question: Analyse this data from a financial earnings document. What is the average of Net revenues by geographical region of shipment?
Choices:
9153
8244
92
5
9189
Correct choice index: 4
Earnings per Share—Basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year. Diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock associated with stock options outstanding during the respective year. The effects of potential common stock were determined using the treasury stock method:
As of and for the years ended December 31, 2019, 2018 and 2017, there were 0.627, 0.724 and 0.478 outstanding stock options, respectively, that were not included in the determination of diluted earnings per share because doing so would have been antidilutive.

Years ended December 31,
2019
2018
2017
Basic weighted-average shares outstanding
103.9
103.2
102.2
Effect of potential common stock:
Common stock awards
1.2
1.2
1.3
Diluted weighted-average shares outstanding
105.1
104.4
103.5


Question: Analyse this data from a financial earnings document. What is the proportion of basic over diluted weighted-average shares outstanding in 2017?
Choices:
102.2
0
1
10577.7
0.99
Correct choice index: 4
Amortization of Purchased Intangible Assets
The following table presents the amortization of purchased intangible assets (in millions):
The decrease in amortization of purchased intangible assets was due largely to the purchased intangible assets related to the divestiture of SPVSS business on October 28, 2018, partially offset by amortization from our recent acquisitions.

Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Amortization of purchased intangible assets:
Cost of sales
$624
$640
$556
Operating expenses
Amortization of purchased intangible assets
150
221
259
Restructuring and other charges
—
—
38
Total
$774
$861
$853


Question: Analyse this data from a financial earnings document. What was the change in the Amortization of purchased intangible assets between 2017 and 2018?
Choices:
-109
365
-38
193
480
Correct choice index: 2
The table below summarizes our cash flows from continuing operations activities for each of the last two fiscal years (in thousands):
Operating Activities. Operating cash flows increased $64.4 million in 2019 compared with 2018 primarily due to favorable changes in working capital of  $37.0 million, primarily due to lower income tax payments of$41.3 million, and higher net income adjusted for non-cash items of $27.3 million
Pension and Postretirement Contributions — Our policy is to fund our pension plans at or above the minimum required by law. As of January 1, 2019, the date of our last actuarial funding valuation for our qualified pension plan, there was no minimum contribution funding requirement. In 2019 and 2018, we contributed $6.2 million and $5.5 million, respectively, to our pension and postretirement plans. We do not anticipate making any contributions to our qualified defined benefit pension plan in fiscal 2020. For additional information, refer to Note 12, Retirement Plans, of the notes to the consolidated financial statements.

2019
2018
Total cash provided by (used in) continuing operations:
Operating activities
$168,405
$104,055
Investing activities
(13,819)
65,661
Financing activities
(5,730)
(445,529)
Net increase (decrease) in cash from continuing operations
$148,856
$(275,813)


Question: Analyse this data from a financial earnings document. What is the average of the cash flows for operating activities for 2018 and 2019?
Choices:
32175
0
136230
-309299
104055
Correct choice index: 2
net impairment we recognized $ 16.9 million and $ 14.9 million of net impairment during the years ended december 31 , 2012 and 2011 , respectively , on certain securities in our non-agency cmo portfolio due to continued deterioration in the expected credit performance of the underlying loans in those specific securities .
the gross other-than-temporary impairment ( 201cotti 201d ) and the noncredit portion of otti , which was or had been previously recorded through other comprehensive income ( loss ) , are shown in the table below ( dollars in millions ) : year ended december 31 , 2012 2011 .

Year Ended December 31, 2012
2011
Other-than-temporary impairment (“OTTI”)
$(19.8)
$(9.2)
Less: noncredit portion of OTTI recognized into (out of) other comprehensive income (loss) (before tax)
2.9
(5.7)
Net impairment
$(16.9)
$(14.9)

provision for loan losses provision for loan losses decreased 20% ( 20 % ) to $ 354.6 million for the year ended december 31 , 2012 compared to 2011 .
the decrease in provision for loan losses was driven primarily by improving credit trends , as evidenced by the lower levels of delinquent loans in the one- to four-family and home equity loan portfolios , and loan portfolio run-off .
the decrease was partially offset by $ 50 million in charge-offs associated with newly identified bankruptcy filings during the third quarter of 2012 , with approximately 80% ( 80 % ) related to prior years .
we utilize third party loan servicers to obtain bankruptcy data on our borrowers and during the third quarter of 2012 , we identified an increase in bankruptcies reported by one specific servicer .
in researching this increase , we discovered that the servicer had not been reporting historical bankruptcy data on a timely basis .
as a result , we implemented an enhanced procedure around all servicer reporting to corroborate bankruptcy reporting with independent third party data .
through this additional process , approximately $ 90 million of loans were identified in which servicers failed to report the bankruptcy filing to us , approximately 90% ( 90 % ) of which were current at the end of the third quarter of 2012 .
as a result , these loans were written down to the estimated current value of the underlying property less estimated selling costs , or approximately $ 40 million , during the third quarter of 2012 .
these charge-offs resulted in an increase to provision for loan losses of $ 50 million for the year ended december 31 , 2012 .
the provision for loan losses has declined four consecutive years , down 78% ( 78 % ) from its peak of $ 1.6 billion for the year ended december 31 , 2008 .
we expect provision for loan losses to continue to decline over the long term , although it is subject to variability in any given quarter. .

Question: Analyse this data from a financial earnings document. what was the change in otti between 2011 and 2012 , in millions?
Choices:
36.7
10.4
10.6
10.8
25.5
Correct choice index: 2
devon energy corporation and subsidiaries notes to consolidated financial statements 2013 ( continued ) debt maturities as of december 31 , 2013 , excluding premiums and discounts , are as follows ( in millions ) : .

2014
$4,067
2015
—
2016
500
2017
750
2018
125
2019 and thereafter
6,600
Total
$12,042

credit lines devon has a $ 3.0 billion syndicated , unsecured revolving line of credit ( the 201csenior credit facility 201d ) that matures on october 24 , 2018 .
however , prior to the maturity date , devon has the option to extend the maturity for up to one additional one-year period , subject to the approval of the lenders .
amounts borrowed under the senior credit facility may , at the election of devon , bear interest at various fixed rate options for periods of up to twelve months .
such rates are generally less than the prime rate .
however , devon may elect to borrow at the prime rate .
the senior credit facility currently provides for an annual facility fee of $ 3.8 million that is payable quarterly in arrears .
as of december 31 , 2013 , there were no borrowings under the senior credit facility .
the senior credit facility contains only one material financial covenant .
this covenant requires devon 2019s ratio of total funded debt to total capitalization , as defined in the credit agreement , to be no greater than 65 percent .
the credit agreement contains definitions of total funded debt and total capitalization that include adjustments to the respective amounts reported in the accompanying financial statements .
also , total capitalization is adjusted to add back noncash financial write-downs such as full cost ceiling impairments or goodwill impairments .
as of december 31 , 2013 , devon was in compliance with this covenant with a debt-to- capitalization ratio of 25.7 percent .
commercial paper devon has access to $ 3.0 billion of short-term credit under its commercial paper program .
commercial paper debt generally has a maturity of between 1 and 90 days , although it can have a maturity of up to 365 days , and bears interest at rates agreed to at the time of the borrowing .
the interest rate is generally based on a standard index such as the federal funds rate , libor , or the money market rate as found in the commercial paper market .
as of december 31 , 2013 , devon 2019s weighted average borrowing rate on its commercial paper borrowings was 0.30 percent .
other debentures and notes following are descriptions of the various other debentures and notes outstanding at december 31 , 2013 , as listed in the table presented at the beginning of this note .
geosouthern debt in december 2013 , in conjunction with the planned geosouthern acquisition , devon issued $ 2.25 billion aggregate principal amount of fixed and floating rate senior notes resulting in cash proceeds of approximately .

Question: Analyse this data from a financial earnings document. as of december 31 , 2013 what was the percent of the devons debt maturities due in 2014
Choices:
0.33773
1
-0.33773
0.01669
6600.33773
Correct choice index: 0
ADJUSTED NET DEBT AND DEBT LEVERAGE RATIO
We use adjusted net debt and debt leverage ratio to conduct valuation-related analysis and make capital structure-related decisions. Adjusted net debt includes long-term debt, net debt derivative assets or liabilities, short-term borrowings, and cash and cash equivalents.
1 Includes current and long-term portion of long-term debt before deferred transaction costs and discounts. See “Reconciliation of adjusted net debt” in “Non-GAAP Measures and Related Performance Measures” for the calculation of this amount. 2 For purposes of calculating adjusted net debt and debt leverage ratio, we believe including debt derivatives valued without adjustment for credit risk is commonly used to evaluate debt leverage and for market valuation and transactional purposes.
3 See “Accounting Policies” for more information. 4 Adjusted net debt and adjusted EBITDA are non-GAAP measures and should not be considered substitutes or alternatives for GAAP measures. These are not defined terms under IFRS and do not have standard meanings, so may not be a reliable way to compare us to other companies. See “Non-GAAP Measures and Related Performance Measures” for information about these measures, including how we calculate themand the debt leverage ratio inwhich they are used.
As a result of our adoption of IFRS 16 effective January 1, 2019, we
have modified our definition of adjusted net debt such that it now includes the total of “current portion of lease liabilities” and “lease liabilities”. We believe adding total lease liabilities to adjusted net debt is appropriate as they reflect payments to which we are contractually committed and the related payments have been removed from our calculation of adjusted EBITDA due to the accounting change.
In addition, as at December 31, 2019, we held $1,831 million of
marketable securities in publicly traded companies (2018 – $1,051 million). Our adjusted net debt increased by $3,379 million from December 31, 2018 as a result of: • the inclusion of lease liabilities in the calculation, which had a balance of $1,725 million at year-end, as discussed above; and • a net increase in our outstanding long-term debt, in part due to the 600 MHz spectrum licences we acquired for $1,731 million this year; partially offset by • an increase in our net cash position.
See “Overview of Financial Position” for more information.

As at December 31
As at January 1
As at December 31
(In millions of dollars, except ratios)
2019
2019
2018
Long-term debt 1
16,130
14,404
14,404
Net debt derivative assets valued without any adjustment for credit risk 2
(1,414)
(1,448)
(1,448)
Short-term borrowings
2,238
2,255
2,255
Lease liabilities 3
1,725
1,545
–
Cash and cash equivalents
(494)
(405)
(405)
Adjusted net debt 4
18,185
16,351
14,806
Divided by: trailing 12-month adjusted EBITDA 4
6,212
6,157
5,983
Debt leverage ratio 4
2.9
2.7
2.5


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Long-term debt from December 31, 2018 to December 31, 2019?
Choices:
1
30534
0
-14809
1726
Correct choice index: 4