trismik/FinRAG huggingface dataset:
in september 2006 , the fasb issued sfas no .
158 , 201cemployers 2019 accounting for defined benefit pension and other postretirement plans , an amendment of fasb statements no .
87 , 88 , 106 and 132 ( r ) . 201d this standard eliminated the requirement for a 201cminimum pension liability adjustment 201d that was previously required under sfas no .
87 and required employers to recognize the underfunded or overfunded status of a defined benefit plan as an asset or liability in its statement of financial position .
in 2006 , as a result of the implementation of sfas no .
158 , the company recognized an after-tax decrease in accumulated other comprehensive income of $ 1.187 billion and $ 513 million for the u.s .
and international pension benefit plans , respectively , and $ 218 million for the postretirement health care and life insurance benefit plan .
see note 11 for additional detail .
reclassification adjustments are made to avoid double counting in comprehensive income items that are also recorded as part of net income .
in 2007 , as disclosed in the net periodic benefit cost table in note 11 , $ 198 million pre-tax ( $ 123 million after-tax ) were reclassified to earnings from accumulated other comprehensive income to pension and postretirement expense in the income statement .
these pension and postretirement expense amounts are shown in the table in note 11 as amortization of transition ( asset ) obligation , amortization of prior service cost ( benefit ) and amortization of net actuarial ( gain ) loss .
other reclassification adjustments ( except for cash flow hedging instruments adjustments provided in note 12 ) were not material .
no tax provision has been made for the translation of foreign currency financial statements into u.s .
dollars .
note 7 .
supplemental cash flow information .

(Millions)
2007
2006
2005
Cash income tax payments
$1,999
$1,842
$1,277
Cash interest payments
162
119
79
Capitalized interest
25
16
12

individual amounts in the consolidated statement of cash flows exclude the impacts of acquisitions , divestitures and exchange rate impacts , which are presented separately .
201cother 2013 net 201d in the consolidated statement of cash flows within operating activities in 2007 and 2006 includes changes in liabilities related to 3m 2019s restructuring actions ( note 4 ) and in 2005 includes the non-cash impact of adopting fin 47 ( $ 35 million cumulative effect of accounting change ) .
transactions related to investing and financing activities with significant non-cash components are as follows : in 2007 , 3m purchased certain assets of diamond productions , inc .
for approximately 150 thousand shares of 3m common stock , which has a market value of approximately $ 13 million at the acquisition 2019s measurement date .
liabilities assumed from acquisitions are provided in the tables in note 2. .

Question: Analyse this data from a financial earnings document. in 2007 what was the tax rate of the adjustment to the amount reclassified to earnings from accumulated other comprehensive income to pension and post retirement expense
Choices:
0
0.60976
20.60976
0.37879
60.97561
Correct choice index: 1
The company has consistently generated strong cash flow from operations, providing a source of funds ranging between $14.8 billion and $16.7 billion per year over the past three years.
The company provides for additional liquidity through several sources: maintaining an adequate cash balance, access to global funding sources, committed global credit facilities and other committed and uncommitted lines of credit worldwide.
The following table provides a summary of the major sources of liquidity for the years ended December 31, 2017 through 2019.

($ in billions)
2019
2018
2017
Net cash operating activities
$14.8
$15.2
$16.7
Cash, restricted cash and short-term marketable securities
$ 9.0
$12.2
$12.8
credit facilities
$15.3
$15.3
$15.3


Question: Analyse this data from a financial earnings document. What is the average of Committed global credit facilities?
Choices:
15.3
5.1
30.6
15.8
1530
Correct choice index: 0
Financial position and cash flow
Capital expenditure and cash flow
Net operating cash inflow was $4,709,000, which was $4,081,000 lower than last year. The reduction in operating revenue was offset by lower operational costs. However, net cash was impacted by the increase in trail to upfront revenue mix. In addition, as a result of the loss position reported for FY18, the Group received a net tax refund of $2,327,000 during the year, compared to the prior year net tax paid of $172,000.
Net investing cash outflows for the year was $12,337,000. The $7,755,000 decrease in spend in investing activities relates to the Group’s controlling interest acquisition of iMoney in December 2017.
Net financing cash outflows for the 2019 year totalled $3,471,000. This included $2,839,000 lease payments and $497,000 interest expense related to leases. The material decrease against the prior year comparative period relates to $32,918,000 paid in share buy-backs and dividends in the prior period.

CASH FLOW SUMMARY
2019 $’000
2018 $’000 RESTATED
CHANGE
Net cash provided  from operating  activities
4,709
8,790
46%
Net cash used in  investing activities
(12,337)
(20,092)
(39%)
Net cash used in financing activities
(3,471)
(36,014)
(90%)
Net change in cash and cash equivalent
(11,099)
(47,316)
(77%)


Question: Analyse this data from a financial earnings document. What is the change in the net cash provided from operating activities from 2018 to 2019?
Choices:
-492291
0
1
-28882
-4081
Correct choice index: 4
Impairment of Goodwill
We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,
Change
2019
2018
$
%
(dollars in thousands)
Impairment of goodwill
$1,910
$14,740
$(12,830)
(87%)
Percent of revenues, net
4%
26%


Question: Analyse this data from a financial earnings document. What is the company's total goodwill impairment in 2018 and 2019?
Choices:
16650000
3820
-16650
28153400
16650
Correct choice index: 4
Deferred Tax Assets and Liabilities
Significant components of the deferred tax assets and liabilities are summarized below (in thousands):
Based on the Company’s historical operating income, projection of future taxable income, scheduled reversal of taxable temporary differences, and tax planning strategies, management believes that it is more likely than not that the Company will realize the benefit of its deferred tax assets, net of valuation allowances recorded. The net increase in the total valuation allowance for the fiscal year ended August 31, 2019 is primarily related to the increase of a net operating loss carry forward due to a release of a non-U.S. unrecognized tax benefit and the increase of deferred tax assets in sites with existing valuation allowances. The decrease in domestic federal and state tax credits is primarily related to the utilization of tax credits against the one-time transition tax.
As of August 31, 2019, the Company intends to indefinitely reinvest the remaining earnings from its foreign subsidiaries for which a deferred tax liability has not already been recorded. The accumulated earnings are the most significant component of the basis difference which is indefinitely reinvested. As of August 31, 2019, the indefinitely reinvested earnings in foreign subsidiaries upon which taxes had not been provided were approximately $1.9 billion. The estimated amount of the unrecognized deferred tax liability on these reinvested earnings was approximately $0.2 billion.

Fiscal Year Ended August 31,
2019
2018
Deferred tax assets:
Net operating loss carry forward
$183,297
$119,259
Receivables
6,165
7,111
Inventories
9,590
7,634
Compensated absences
10,401
8,266
Accrued expenses
81,731
81,912
Property, plant and equipment, principally due to differences in depreciation and amortization
66,268
97,420
Domestic federal and state tax credits
42,464
70,153
Foreign jurisdiction tax credits
15,345
25,887
Equity compensation–Domestic
7,617
7,566
Equity compensation–Foreign
2,179
2,401
Domestic federal interest carry forward
5,853
—
Cash flow hedges
9,878
—
Unrecognized capital loss carry forward
7,799
—
Revenue recognition
19,195
—
Other
21,907
18,176
Total deferred tax assets before valuation allowances
489,689
445,785
Less valuation allowances
(287,604)
(223,487)
Net deferred tax assets
$202,085
$222,298
Deferred tax liabilities:
Unremitted earnings of foreign subsidiaries
75,387
74,654
Intangible assets
39,242
39,122
Other
4,447
4,655
Total deferred tax liabilities
$119,076
$118,431
Net deferred tax assets
$83,009
$103,867


Question: Analyse this data from a financial earnings document. What was the change in accrued expenses between 2018 and 2019?
Choices:
0
-181
-39448
-18100
-17633020
Correct choice index: 1
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular

2019 €m
2018 €m
2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement
(2,613)
3,878
2,792
Aggregated expected income tax (credit)/expense
(457)
985
795
Impairment losses with no tax effect
807
–
–
Disposal of Group investments
–
55
(271)
Effect of taxation of associates and joint ventures, reported within profit before tax
262
90
23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1
1,186
(1,583)
1,603
Deferred tax following revaluation of investments in Luxembourg1
(488)
(330)
(329)
Previously unrecognised temporary differences we expect to use in the future
–
–
(15)
Previously unrecognised temporary differences utilised in the year
–
(29)
(11)
Current year temporary differences (including losses) that we currently do not expect to use
78
20
139
Adjustments in respect of prior year tax liabilities2
(94)
(244)
(107)
Revaluation of assets for tax purposes
–
–
(39)
Impact of tax credits and irrecoverable taxes
79
93
98
Deferred tax on overseas earnings3
(39)
24
26
Effect of current year changes in statutory tax rates on deferred tax balances
(2)
(44)
2,755
Financing costs not deductible for tax purposes
67
23
25
Expenses not deductible (income not taxable) for tax purposes
97
61
72
Income tax expense/(credit)
1,496
(879)
4,764


Question: Analyse this data from a financial earnings document. What is the 2017 deferred tax on overseas earnings, excluding the 95€m charge relating to the combination of Vodafone India with Idea Cellular?
Choices:
24
0
121
-1
-69
Correct choice index: 4
The Systems gross profit margin increased 3.2 points to 53.1 percent in 2019 compared to the prior year. The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
Pre-tax income of $701 million declined 22.4 percent and pre-tax margin of 8.4 percent decreased 1.8 points year to year driven by the declines in Power Systems and Storage Systems revenue and the continued investment in innovation across the Systems portfolio, mitigated by the benefit from the new hardware launches in the second-half 2019.

($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr Percent/ Margin Change
Systems
External Systems Hardware gross profit
$2,622
$2,590
1.2%
External Systems Hardware gross profit margin
44.3%
40.7%
3.6pts.
External Operating Systems Software gross profit
$1,412
$1,412
0.0%
External Operating Systems Software gross profit margin
83.8%
84.5%
(0.7)pts.
External total gross profit
$4,034
$4,002
0.8%
External total gross profit margin
53.1%
49.8%
3.2pts.
Pre-tax income
$701
$904
(22.4)%
Pre-tax margin
8.4%
10.2%
(1.8)pts.


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the External Operating Systems Software gross profit from 2018 to 2019?
Choices:
1412
508
-1413
2824
0
Correct choice index: 4
Contractual Obligations and Contingent Liabilities and Commitments
Our principal commitments consist primarily of obligations under operating and financing leases, which include among others, certain leases of our offices, colocations and servers as well as contractual commitment related network infrastructure and data center operations. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019:
(1) Finance leases are related to servers and network infrastructure and our data center operations.
As of December 31, 2019, we had severance agreements with certain employees which would require us to pay up to approximately $6.4 million if all such employees were terminated from employment with our Company following a triggering event (e.g., change of control) as defined in the severance agreements.

Payments Due by Year Ending December 31, 2020
(In thousands)
Total
Year 1 (1)
Years 2 & 3
Years 4 & 5
Beyond 5 Years
Operating leases, including imputed interest
12,807
3,519
5,102
4,186
—
Finance leases, including imputed interest (1)
2,165
1,423
736
6
—
Total contractual obligations
$ 14,972
$ 4,942
$ 5,838
$ 4,192
$ —


Question: Analyse this data from a financial earnings document. What is the payments due for Operating leases, including imputed interest from years 1 to 3?
Choices:
8461
4255
8621
-8621
-1583
Correct choice index: 2
the weighted-average grant date fair value of altria group , inc .
restricted stock and deferred stock granted during the years ended december 31 , 2014 , 2013 and 2012 was $ 53 million , $ 49 million and $ 53 million , respectively , or $ 36.75 , $ 33.76 and $ 28.77 per restricted or deferred share , respectively .
the total fair value of altria group , inc .
restricted stock and deferred stock vested during the years ended december 31 , 2014 , 2013 and 2012 was $ 86 million , $ 89 million and $ 81 million , respectively .
stock options : altria group , inc .
has not granted stock options since 2002 , and there have been no stock options outstanding since february 29 , 2012 .
the total intrinsic value of options exercised during the year ended december 31 , 2012 was insignificant .
note 12 .
earnings per share basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

For the Years Ended December 31,
(in millions)
2014
2013
2012
Net earnings attributable to Altria Group, Inc.
$5,070
$4,535
$4,180
Less: Distributed and undistributed earnings attributable to unvested restricted and deferred shares
(12)
(12)
(13)
Earnings for basic and diluted EPS
$5,058
$4,523
$4,167
Weighted-average shares for basic and diluted EPS
1,978
1,999
2,024

net earnings attributable to altria group , inc .
$ 5070 $ 4535 $ 4180 less : distributed and undistributed earnings attributable to unvested restricted and deferred shares ( 12 ) ( 12 ) ( 13 ) earnings for basic and diluted eps $ 5058 $ 4523 $ 4167 weighted-average shares for basic and diluted eps 1978 1999 2024 since february 29 , 2012 , there have been no stock options outstanding .
for the 2012 computation , there were no antidilutive stock options .
altria group , inc .
and subsidiaries notes to consolidated financial statements _________________________ altria_mdc_2014form10k_nolinks_crops.pdf 54 2/25/15 5:56 pm .

Question: Analyse this data from a financial earnings document. what is the growth rate in net earnings attributable to altria group inc . from 2013 to 2014?
Choices:
8.47664
0.11797
2.11797
535
4535.11797
Correct choice index: 1
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017:
Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations.
As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,
(In thousands)
2019
2018
2017
Restricted stock
$ 4,013
$ 3,249
$ 1,986
Performance shares
2,823
1,870
780
Total
$ 6,836
$ 5,119
$ 2,766


Question: Analyse this data from a financial earnings document. What was the average restricted stock for 2017-2019?
Choices:
2828
4699.33
0
3337.33
3082.67
Correct choice index: 4
performance graph this graph compares the return on lilly stock with that of the standard & poor 2019s 500 stock index and our peer group for the years 2014 through 2018 .
the graph assumes that , on december 31 , 2013 , a person invested $ 100 each in lilly stock , the s&p 500 stock index , and the peer groups' common stock .
the graph measures total shareholder return , which takes into account both stock price and dividends .
it assumes that dividends paid by a company are reinvested in that company 2019s stock .
value of $ 100 invested on last business day of 2013 comparison of five-year cumulative total return among lilly , s&p 500 stock index , peer group ( 1 ) .

Lilly
Peer Group
S&P 500
Dec-13
$100.00
$100.00
$100.00
Dec-14
$139.75
$114.39
$113.69
Dec-15
$175.21
$116.56
$115.26
Dec-16
$157.03
$112.80
$129.05
Dec-17
$185.04
$128.90
$157.22
Dec-18
$259.88
$136.56
$150.33

( 1 ) we constructed the peer group as the industry index for this graph .
it comprises the companies in the pharmaceutical and biotech industries that we used to benchmark the compensation of our executive officers for 2018 : abbvie inc. ; amgen inc. ; astrazeneca plc ; baxter international inc. ; biogen idec inc. ; bristol-myers squibb company ; celgene corporation ; gilead sciences inc. ; glaxosmithkline plc ; johnson & johnson ; medtronic plc ; merck & co. , inc. ; novartis ag. ; pfizer inc. ; roche holdings ag ; sanofi ; and shire plc. .

Question: Analyse this data from a financial earnings document. what was the difference in percentage return for lilly compared to the peer group for the five years ended dec-18?
Choices:
2.2432
0.0123
1.2332
0.5988
36.56
Correct choice index: 2
The following table sets forth a summary of our cash flows for the periods indicated (in thousands):
Our cash flows from operating activities are significantly influenced by our growth, ability to maintain our contractual billing and collection terms, and our investments in headcount and infrastructure to support anticipated growth. Given the seasonality and continued growth of our business, our cash flows from operations will vary from period to period.
Cash provided by operating activities was $115.5 million in 2019, compared to $90.3 million in 2018. The increase in operating cash flow was primarily due to improved profitability, improved collections, and other working capital changes in 2019 when compared to 2018.

Year Ended December 31,
2019
2018
2017
Net cash provided by operating activities
$115,549
$90,253
$67,510
Net cash used in investing activities
(97,727)
(20,876)
(36,666)
Net cash provided by (used in) financing activities
14,775
(278,016)
276,852


Question: Analyse this data from a financial earnings document. What was the average net cash provided by operating activities from 2017-2019?
Choices:
30935
273312
91104
1
40366
Correct choice index: 2
Significant components of the Company’s deferred tax assets and liabilities are outlined below.
The increase in the Company's deferred tax liability is primarily attributable to the Company's decision to take bonus depreciation on qualifying assets placed in service during fiscal 2019.
Included in the deferred tax assets at October 31, 2019, is a federal NOL carryforward of $255.4 million. All of the NOL carryforward was incurred subsequent to the enactment of the TCJA and therefore has an indefinite carryforward period. The Company has significant deferred tax liabilities, primarily related to property, plant and equipment, which are expected to reverse and allow for the full utilization of the NOL carryforward. As such, the Company has not recorded a valuation allowance related to the NOL carryforward. Also included in the deferred tax assets are North Carolina Investing in Business Property Credit and North Carolina Jobs Credits totaling $4.9 million, as well as Georgia Job Tax Credits totaling $2.6 million. The North Carolina Investing in Business Property Credit provides a 7% investment tax credit for property located in a North Carolina development area, the North Carolina Creating Jobs Credit provides a tax credit for increased employment in North Carolina, and the Georgia Job Tax Credit provides a tax credit for creation and retention of qualifying jobs in Georgia. It is management’s opinion that the majority of the North Carolina and Georgia income tax credits will not be utilized before they expire, and a $5.6 million valuation allowance has been recorded as of October 31, 2019. The North Carolina credits began to expire during fiscal 2018, and the remaining credits expire between fiscal years 2020 and 2023.

October 31,
2019
2018
(In thousands)
Deferred tax liabilities: 
Property, plant and equipment
$148,505
$88,351
Prepaid and other assets 
1,911
1,751
Total deferred tax liabilities 
150,416
90,102
Deferred tax assets: 
Accrued expenses and accounts receivable 
8,172
7,814
Inventory 
1,155
2,862
Compensation on restricted stock 
7,528
8,280
State income tax credits 
9,333
12,235
Other 
1,272
654
Valuation allowance 
(5,637)
(11,017)
Net operating loss 
54,461
6,481
Total deferred tax assets 
76,284
27,309
Net deferred tax liabilities
$74,132
$62,793


Question: Analyse this data from a financial earnings document. What is the average total deferred tax liabilities for fiscal years 2019 and 2018?
Choices:
0
119304
18088877744
120259
90102
Correct choice index: 3