trismik/FinRAG huggingface dataset:
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
(1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
(2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.

As of and for the Years Ended December 31,
2017
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2018
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,892)
179
(260)
(81)
(2,973)
Prior service benefit (cost)
54
(8)
—
(8)
46
Deferred income tax benefit (expense)(1)
1,107
(418)
65
(353)
754
Total pension plans
(1,731)
(247)
(195)
(442)
(2,173)
Post-retirement benefit plans:
Net actuarial (loss) gain
(250)
—
257
257
7
Prior service (cost) benefit
(107)
20
—
20
(87)
Deferred income tax benefit (expense)(2)
122
(37)
(63)
(100)
22
Total post-retirement benefit plans
(235)
(17)
194
177
(58)
Total accumulated other comprehensive loss
$(1,966)
(264)
(1)
(265)
(2,231)


Question: Analyse this data from a financial earnings document. What is the sum of the prior service benefit (cost) for pension plans in 2017 and 2018?
Choices:
-299
-364
100
8
92
Correct choice index: 2
* Recast to conform to 2019 presentation.
** Reclassified to conform to 2019 presentation. Refer to “Basis of
Presentation” in note A, “Significant Accounting Policies,” for
additional information.
The following table presents external revenue for similar classes of products or services within the company’s reportable segments. Client solutions often include IBM software and systems and other suppliers’ products if the client solution requires it.
For each of the segments that include services, Software-as-a-Service, consulting, education, training and other product-related services are included as services. For each of these segments, software includes product license charges and ongoing subscriptions.

($ in millions)
For the year ended December 31:
2019
2018
2017
Cloud & Cognitive Software*
Software
$18,712
$17,970**
$17,681**
Services
4,321
4,082**
3,920**
Systems
166
156
150
Global Business Services*
Services
$16,363
$16,238**
$15,728**
Software
156
151**
179**
Systems
115
206
165
Global Technology Services*
Services
$20,768
$22,222**
$21,913**
Maintenance
5,183
5,484
5,783
Systems
1,072
1,069
1,207
Software
338
371**
310**
Systems
Servers
$ 3,746
$ 3,996
$ 3,993
Storage
1,920
2,114
2,243
Software
1,528
1,499**
1,520**
Services
410
425**
438**
Global Financing
Financing
$ 1,120
$ 1,223
$ 1,167
Used equipment sales
281
366
530


Question: Analyse this data from a financial earnings document. What is the average of Financing under Global Financing?
Choices:
1165
911427
1170
1
1186
Correct choice index: 2
the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. .

12/09
12/10
12/11
12/12
12/13
12/14
E*TRADE Financial Corporation
100.00
90.91
45.23
50.85
111.59
137.81
S&P 500 Index
100.00
115.06
117.49
136.30
180.44
205.14
Dow Jones US Financials Index
100.00
112.72
98.24
124.62
167.26
191.67

table of contents .

Question: Analyse this data from a financial earnings document. what was the total return percentage for e*trade financial corporation for the five years ended 12/14?
Choices:
-0.3781
37.81
-62.19
0.363
0.3781
Correct choice index: 4
other long term debt in december 2012 , the company entered into a $ 50.0 million recourse loan collateralized by the land , buildings and tenant improvements comprising the company 2019s corporate headquarters .
the loan has a seven year term and maturity date of december 2019 .
the loan bears interest at one month libor plus a margin of 1.50% ( 1.50 % ) , and allows for prepayment without penalty .
the loan includes covenants and events of default substantially consistent with the company 2019s credit agreement discussed above .
the loan also requires prior approval of the lender for certain matters related to the property , including transfers of any interest in the property .
as of december 31 , 2017 and 2016 , the outstanding balance on the loan was $ 40.0 million and $ 42.0 million , respectively .
the weighted average interest rate on the loan was 2.5% ( 2.5 % ) and 2.0% ( 2.0 % ) for the years ended december 31 , 2017 and 2016 , respectively .
the following are the scheduled maturities of long term debt as of december 31 , 2017 : ( in thousands ) .

2018
$27,000
2019
63,000
2020
25,000
2021
86,250
2022
—
2023 and thereafter
600,000
Total scheduled maturities of long term debt
$801,250
Current maturities of long term debt
$27,000

interest expense , net was $ 34.5 million , $ 26.4 million , and $ 14.6 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
interest expense includes the amortization of deferred financing costs , bank fees , capital and built-to-suit lease interest and interest expense under the credit and other long term debt facilities .
amortization of deferred financing costs was $ 1.3 million , $ 1.2 million , and $ 0.8 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
the company monitors the financial health and stability of its lenders under the credit and other long term debt facilities , however during any period of significant instability in the credit markets lenders could be negatively impacted in their ability to perform under these facilities .
7 .
commitments and contingencies obligations under operating leases the company leases warehouse space , office facilities , space for its brand and factory house stores and certain equipment under non-cancelable operating leases .
the leases expire at various dates through 2033 , excluding extensions at the company 2019s option , and include provisions for rental adjustments .
the table below includes executed lease agreements for brand and factory house stores that the company did not yet occupy as of december 31 , 2017 and does not include contingent rent the company may incur at its stores based on future sales above a specified minimum or payments made for maintenance , insurance and real estate taxes .
the following is a schedule of future minimum lease payments for non-cancelable real property operating leases as of december 31 , 2017 as well as .

Question: Analyse this data from a financial earnings document. what was the percentage change in interest expense net from 2015 to 2016?
Choices:
1.72603
808219.17808
-0.52055
0.80822
1.68571
Correct choice index: 3
Lockheed Martin Transaction
On August 16, 2016, a wholly-owned subsidiary of Leidos Holdings, Inc. merged with the IS&GS Business in a Reverse Morris Trust transaction (the "IS&GS Transactions").
During fiscal 2017, the Company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $337 million increase in goodwill. Significant changes included intangible assets, property, plant and equipment, deferred tax assets, other assets, accounts payable and accrued liabilities and deferred tax liabilities.
On January 10, 2018, the final amount of the net working capital of the IS&GS Business was determined through a binding arbitration proceeding in accordance with the Separation Agreement with Lockheed Martin. As a result, $24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017. On January 18, 2018, the final working capital amount of $105 million was paid to Lockheed Martin, of which $24 million and $81 million was presented as cash flows from operating and investing activities, respectively, on the consolidated statements of cash flows.
During fiscal 2018, a tax indemnification liability of $23 million was paid to Lockheed Martin in accordance with the Tax Matters Agreement, which was presented as cash flows from financing activities on the consolidated statements of cash flows.
The Company incurred the following expenses related to the acquisition and integration of the IS&GS Business:
These acquisition and integration costs have been recorded within Corporate and presented in "Acquisition, integration and restructuring costs" on the consolidated statements of income.

Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
Acquisition costs
$—
$—
$25
Integration costs
3
29
77
Total acquisition and integration costs
$3
$29
$102


Question: Analyse this data from a financial earnings document. What was the average Acquisition costs for 2017, 2018 and 2020?
Choices:
9.33
8.33
0.12
25
-8.33
Correct choice index: 1
A reconciliation of the change in gross unrecognized tax benefits, excluding interest and penalties,
is as follows (in thousands):
As of September 28, 2019, the total amount of gross unrecognized tax benefits including gross interest and penalties was $63.9 million, of which $43.9 million, if recognized, would affect our effective tax rate. We reassessed the computation of the transition tax liability based upon the issuance of new guidance and the availability of additional substantiation in fiscal 2019. The adjustments resulted in a tax benefit of approximately $6.0 million, which was recorded in fiscal 2019. Our total gross unrecognized tax benefit, net of certain deferred tax assets is classified as a long-term taxes payable in the consolidated balance sheets. We include interest and penalties related to unrecognized tax benefits within the provision for income taxes. As of September 28, 2019, the total amount of gross interest and penalties accrued was $5.8 million and it is classified as long-term taxes payable in the consolidated balance sheets. As of September 29, 2018, we had accrued $4.4 million for the gross interest and penalties and it is classified as Other long-term liabilities in the consolidated balance sheets.

Fiscal year-end
2019
2018
2017
Balance as of the beginning of the year
$65,882
$47,566
$20,442
Increase related to acquisitions
—
—
25,151
Tax positions related to current year:
Additions
605
19,033
1,326
Reductions
—
—
—
Tax positions related to prior year:
Additions
448
117
4,951
Reductions
(6,071)
—
(65)
Lapses in statutes of limitations
(639)
(700)
(610)
Decrease in unrecognized tax benefits based on audit results
—
—
(5,217)
Foreign currency revaluation adjustment
(2,114)
(134)
1,588
Balance as of end of year
$58,111
$65,882
$47,566


Question: Analyse this data from a financial earnings document. What was the change in Balance as of the beginning of the year in 2019 from 2018?
Choices:
18316000
46849
18316
7771
113448
Correct choice index: 2
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates it by reference into such filing .
the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the s&p 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2001 in the s&p 500 index , the dow jones transportation average , and the class b common stock of united parcel service , inc .
comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 $ 180.00 $ 200.00 2001 2002 2003 2004 2005 2006 s&p 500 ups dj transport .

12/31/01
12/31/02
12/31/03
12/31/04
12/31/05
12/31/06
United Parcel Service, Inc.
$100.00
$117.19
$140.49
$163.54
$146.35
$148.92
S&P 500 Index
$100.00
$77.90
$100.24
$111.15
$116.61
$135.02
Dow Jones Transportation Average
$100.00
$88.52
$116.70
$149.06
$166.42
$182.76

securities authorized for issuance under equity compensation plans the following table provides information as of december 31 , 2006 regarding compensation plans under which our class a common stock is authorized for issuance .
these plans do not authorize the issuance of our class b common stock. .

Question: Analyse this data from a financial earnings document. what was the difference in percentage total cumulative return on investment for united parcel service inc . compared to the s&p 500 index for the five years ended 12/31/06?
Choices:
-0.094
0.839
0.139
-0.022
0.65
Correct choice index: 2
(2) Includes property and equipment acquired under capital leases:
Depreciation and amortization expense was $25.2 million, $17.5 million, and $11.8 million for the years ended March 31, 2019, 2018 and 2017, respectively. Depreciation and amortization expense in the years ended March 31, 2019, 2018 and 2017 included $1.2 million, $0.9 million and $0.1 million related to property and equipment acquired under capital leases.

As of March 31,
2019
2018
Computer equipment
$4,754
$4,713
Less: Accumulated amortization
(2,228)
(990)
$2,526
$3,723


Question: Analyse this data from a financial earnings document. What is the change in Accumulated amortization from March 31, 2018 to March 31, 2019?
Choices:
2230
-1495
1536
-990
1238
Correct choice index: 4
Net Earnings Per Share (“EPS”)
Basic EPS is computed by dividing net earnings available to common stockholders by the weighted average number of common shares outstanding during each year. Diluted EPS is computed on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding RSUs.
A reconciliation of the denominators of the basic and diluted EPS calculations follows (in thousands, except per share data):
In 2019, 2018 and 2017, approximately 42,000, 17,000 and 40,000, respectively, of our RSUs were not included in the diluted EPS calculations because their inclusion would have been anti-dilutive. These share-based awards could be dilutive in the future. In the year ended December 31, 2019, certain potential outstanding shares from convertible senior notes and warrants were not included in the diluted EPS calculations because their inclusion would have been anti-dilutive.

Years Ended December 31,
2019
2018
2017
Numerator:
Netearnings
$159,407
$163,677
$90,683
Denominator:
Weighted-average shares used to compute basic EPS
35,538
35,586
35,741
Dilutive potential common shares due to dilutive:
RSUs, net of tax effect
421
423
466
Weighted-average shares used to compute diluted EPS
35,959
36,009
36,207
Net earnings per share:
Basic
$4.49
$4.60
$2.54
Diluted
$4.43
$4.55
$2.50


Question: Analyse this data from a financial earnings document. What is the average Net earnings for 2018 and 2019?
Choices:
129234
2
161542
159407
0
Correct choice index: 2
Electro-Magnetic, Sensors, and Actuators
The following table sets forth net sales, operating income, and operating income as a percentage of net sales for our MSA reportable segment in fiscal years 2019 and 2018 (amounts in thousands, except percentages).
Net Sales MSA net sales of $240.7 million in fiscal year 2019 increased $13.8 million or 6.1% from $227.0 million in fiscal year 2018. The increase in net sales was primarily driven by a $15.0 million increase in OEM sales in the JPKO region. Also contributing to the increase in net sales was a $4.3 million increase in EMS sales across all regions and a $3.7 million increase in distributor sales across the Americas and EMEA regions. These increase in net sales were partially offset by a $5.5 million decrease in distributor sales across the APAC and JPKO regions and a $3.8 million decrease in OEM sales across the Americas, APAC, and JPKO regions.
Reportable Segment Operating Income
Segment operating income of $22.5 million in fiscal year 2019 increased $6.9 million from $15.7 million in fiscal year 2018. The increase in operating income was primarily due to a $6.6 million decrease in SG&A expenses resulting from a decrease in payroll expenses that was caused by a reduction in head count. Also contributing to the increase in operating income was a $2.9 million decrease in restructuring charges, a $1.3 million decrease in net loss on write down and disposal of long-lived assets, and a $0.2 million decrease in R&D expenses. Partially offsetting these improvements was a $4.1 million decrease in gross margin, which was primarily driven by a change in the sales mix to lower margin products.

For the Fiscal Years Ended
March 31, 2019
March 31, 2018
Sales
Amount
% to Net Sales
Amount
% to Net Sales
Net sales
$240,740
$226,964
Segment operating income
22,546
9.4%
15,694
6.9%


Question: Analyse this data from a financial earnings document. What was the change in the percentage to net sales between 2018 and 2019?
Choices:
9.4
-2.5
-226954.6
5.7
2.5
Correct choice index: 4
Vesting of Equity Awards During 2019
The following table provides details regarding the equity awards held by our named executives that vested during 2019. Restricted stock and restricted stock units were the only equity awards held by our named executives during 2019.
(1) Represents both time-vested and performance-based equity awards that vested during 2019. For details on the payout of our performance-based equity awards, please see “Compensation Discussion and Analysis—Our 2019 Compensation Program and Components of Pay—Grants of Long Term Incentive Compensation—Long Term Incentive Performance Updates” and “—Our Compensation Philosophy Objectives and Linkage to Corporate Strategy—Overview of Pay Elements and Linkage to Compensation Philosophy and Corporate Strategy.”
(2) Based on the closing trading price of the Common Shares on the applicable vesting date.

Stock Vested During 2019
Name
Number of Shares Acquired on Vesting(1)
Value Realized on Vesting(2)
Mr. Storey
1,063,929
$13,479,617
Mr. Dev
55,490
749,737
Mr. Goff
114,167
1,338,934
Mr. Trezise
71,576
812,600
Mr. Andrews
16,678
221,859


Question: Analyse this data from a financial earnings document. What is the average number of shares acquired on vesting?
Choices:
264368
242172
465418
305404
264368000000
Correct choice index: 0
Fiscal 2017 Restructuring Plan
During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.
Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan.
A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2017 Restructuring Plan
Workforce reduction
Facility costs
Total
Balance payable as at June 30, 2017
$10,045
$1,369
$11,414
Accruals and adjustments
3,432
3,775
7,207
Cash payments
(12,342)
(1,627)
(13,969)
Foreign exchange and other non-cash adjustments
455
(86)
369
Balance payable as at June 30, 2018
$1,590
$3,431
$5,021
Accruals and adjustments
(254)
1,152
898
Cash payments
(213)
(1,290)
(1,503)
Foreign exchange and other non-cash adjustments
(77)
(344)
(421)
Balance payable as at June 30, 2019
$1,046
$2,949
$3,995


Question: Analyse this data from a financial earnings document. What is the difference between total Balance payable as at June 30, 2019 as compared to total Balance payable as at June 30, 2017?
Choices:
-7419
15409
-7639
-10959
5498
Correct choice index: 0
18. Revenue
Effective September 1, 2018, the Company adopted ASU 2014-09, Revenue Recognition (Topic 606). The new standard is a comprehensive new revenue recognition model that requires the Company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services.
Prior to the adoption of the new standard, the Company recognized substantially all of its revenue from contracts with customers at a point in time, which was generally when the goods were shipped to or received by the customer, title and risk of ownership had passed, the price to the buyer was fixed or determinable and collectability was reasonably assured (net of estimated returns). Under the new standard, the Company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance. Revenue for all other contracts with customers continues to be recognized at a point in time, similar to recognition prior to the adoption of the standard.
Additionally, the new standard impacts the Company’s accounting for certain fulfillment costs, which include upfront costs to prepare for manufacturing activities that are expected to be recovered. Under the new standard, such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates.
The following table presents the effect of the adoption of the new revenue guidance on the Consolidated Balance Sheets as of August 31, 2019 (in thousands):
(1) Differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
(2) Differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications.
(3) Included within accrued expenses on the Consolidated Balance Sheets.
(4) Differences included in contract liabilities as of September 1, 2018.

August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Assets
Contract assets (1)
$911,940
$—
Inventories, net (1)
$3,023,003
$3,761,591
Prepaid expenses and other current assets(1)(2)
$501,573
$514,769
Deferred income taxes(1)
$198,827
$202,791
Liabilities
Contract liabilities(2)(3)
$511,329
$—
Deferred income(2)(3)(4)
$—
$521,035
Other accrued expenses(3)(4)
$1,877,908
$1,868,201
Deferred income taxes(1)
$115,818
$111,304
Equity
Retained earnings(1)(2)
$2,037,037
$1,885,360


Question: Analyse this data from a financial earnings document. What was the change in Prepaid expenses and other current assets due to the adoption of ASU 2014-09?
Choices:
1522268
488377
385755
-13196
1016342
Correct choice index: 3