trismik/FinRAG huggingface dataset:
The Company recognizes the employees and directors’ compensation in the profit or loss during the periods when earned for the years ended December 31, 2017, 2018 and 2019. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
If the Board of Directors resolves to distribute employee compensation
through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.
The distributions of employees and directors’ compensation for 2017 and 2018 were reported to the stockholders’ meeting on June 12, 2018 and June 12, 2019, respectively, while the distributions of employees and directors’ compensation for 2019 were approved through the Board of Directors meeting on February 26, 2020. The details of distribution are as follows:
The aforementioned employees and directors’ compensation for 2017 and 2018 reported during the stockholders’ meeting were consistent with the resolutions of the Board of Directors meeting held on March 7, 2018 and March 6, 2019, respectively.
Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.

2017
2018
2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Employees’ compensation – Cash
$1,032,324
$1,400,835
$1,132,952
Directors’ compensation
11,452
7,624
10,259


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Employees’ compensation – Cash from 2018 to 2019?
Choices:
1132940
1122693
1132952
-267883
-1390576
Correct choice index: 3
Presentation of Derivative Gains (Losses) for Economic Hedges of Forecasted Cash Flows in Segment Results
Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately.
The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions, under this methodology:
As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

2019
2018
2017
Net derivative gains (losses) incurred
$(3.6)
$(0.9)
$0.6
Less: Net derivative gains (losses) allocated to reporting segments
(1.8)
(7.1)
5.7
Net derivative gains (losses) recognized in general corporate expenses
$(1.8)
$6.2
$(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks
$(2.1)
$0.2
$3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen
(1.1)
(0.3)
0.8
Net derivative gains (losses) allocated to International
2.8
(6.9)
1.6
Net derivative losses allocated to Foodservice
(0.6)
(0.1)
—
Net derivative losses allocated to Pinnacle Foods
(0.8)
—
—
Net derivative losses allocated to Commercial
—
—
(0.1)
Net derivative gains (losses) included in segment operating profit
$(1.8)
$(7.1)
$5.7


Question: Analyse this data from a financial earnings document. What is the average net derivative gains (losses) allocated to Grocery & Snacks from 2017 to 2019?
Choices:
0.5
2
8
0.3
1.5
Correct choice index: 0
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price .
the company issued new shares to satisfy exercised stock options .
compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively .
the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively .
the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options .
unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years .
as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options .
compensation expense for stock options was fully recognized as of december 31 , 2013 .
20 .
unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

Year Ended December 31, 2015
($ in millions, except per share amounts)
1st Qtr
2nd Qtr<sup>(1)</sup>
3rd Qtr
4th Qtr<sup>(2)</sup>
Sales and service revenues
$1,570
$1,745
$1,800
$1,905
Operating income (loss)
156
269
200
144
Earnings (loss) before income taxes
133
244
175
80
Net earnings (loss)
87
156
111
50
Dividends declared per share
$0.40
$0.40
$0.40
$0.50
Basic earnings (loss) per share
$1.80
$3.22
$2.31
$1.07
Diluted earnings (loss) per share
$1.79
$3.20
$2.29
$1.06

( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge .
during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement .
( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Question: Analyse this data from a financial earnings document. between 2015 and 2013 what was the average compensation expense related to the issuing of the stock award in millions
Choices:
40.33333
43.66667
52.83843
0.40333
-2.66667
Correct choice index: 0
Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands):
Net sales in APAC decreased 4% (increased 2% excluding the effects of fluctuating foreign currency rates), or $6.7 million, in 2019 compared to 2018. In APAC, increases in hardware and services net sales year over year were offset by a decrease in software net sales during 2019 compared to 2018. The changes were the result of the following:
• Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category.
• Continued trend toward higher sales of cloud solution offerings that are recorded on a net sales recognition basis in the services net sales category resulted in declines in the software net sales category.
• Higher volume of net sales of cloud solution offerings and software referral fees that are recorded on a net sales recognition basis positively impacted services net sales. Additionally, there were contributions from Insight delivered services from increased net sales of our digital innovation solutions offering.

APAC
Sales Mix
2019
2018
%Change
Hardware
$34,965
$29,496
19%
Software
92,988
107,363
(13%)
Services
52,288
50,055
4%
$180,241
$186,914
(4%)


Question: Analyse this data from a financial earnings document. What is the change in Sales Mix of Hardware between 2018 and 2019?
Choices:
5469
-17323
157418
64461
-5469
Correct choice index: 0
Other Income (Expense), Net
Additional information relating to Other income (expense), net is as follows:
nm -not meaningful
The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions)  Increase/ (Decrease)
Increase/ (Decrease)
Years Ended December 31,
2019
2018
(dollars in millions)
2019 vs. 2018
Interest income 
$ 121
$ 94
$ 27
28.7%
Other components of net periodic benefit cost 
627
3,068
(2,441)
(79.6)
Early debt extinguishment costs 
(3,604)
(725)
(2,879)
nm 
Other, net 
(44)
(73)
29
39.7
Total 
$ (2,900)
$2,364
$ (5,264)
nm 


Question: Analyse this data from a financial earnings document. What is the change in Early debt extinguishment costs from 2018 to 2019?
Choices:
-1450
2343
4329
-2879
2879
Correct choice index: 4
jpmorgan chase & co./2010 annual report 281 pledged assets at december 31 , 2010 , assets were pledged to collateralize repur- chase agreements , other securities financing agreements , derivative transactions and for other purposes , including to secure borrowings and public deposits .
certain of these pledged assets may be sold or repledged by the secured parties and are identified as financial instruments owned ( pledged to various parties ) on the consoli- dated balance sheets .
in addition , at december 31 , 2010 and 2009 , the firm had pledged $ 288.7 billion and $ 344.6 billion , respectively , of financial instruments it owns that may not be sold or repledged by the secured parties .
the significant components of the firm 2019s pledged assets were as follows. .

December 31, (in billions)
2010
2009
Securities
$112.1
$155.3
Loans
214.8
285.5
Trading assets and other
123.2
84.6
Totalassetspledged<sup>(a)</sup>
$450.1
$525.4

total assets pledged ( a ) $ 450.1 $ 525.4 ( a ) total assets pledged do not include assets of consolidated vies ; these assets are used to settle the liabilities of those entities .
see note 16 on pages 244 2013 259 of this annual report for additional information on assets and liabilities of consolidated vies .
collateral at december 31 , 2010 and 2009 , the firm had accepted assets as collateral that it could sell or repledge , deliver or otherwise use with a fair value of approximately $ 655.0 billion and $ 635.6 billion , respectively .
this collateral was generally obtained under resale agreements , securities borrowing agreements , cus- tomer margin loans and derivative agreements .
of the collateral received , approximately $ 521.3 billion and $ 472.7 billion were sold or repledged , generally as collateral under repurchase agreements , securities lending agreements or to cover short sales and to collat- eralize deposits and derivative agreements .
the reporting of collat- eral sold or repledged was revised in 2010 to include certain securities used to cover short sales and to collateralize deposits and derivative agreements .
prior period amounts have been revised to conform to the current presentation .
this revision had no impact on the firm 2019s consolidated balance sheets or its results of operations .
contingencies in 2008 , the firm resolved with the irs issues related to compliance with reporting and withholding requirements for certain accounts transferred to the bank of new york mellon corporation ( 201cbnym 201d ) in connection with the firm 2019s sale to bnym of its corporate trust business .
the resolution of these issues did not have a material effect on the firm. .

Question: Analyse this data from a financial earnings document. as of december 31 , 2009 , what percentage of the collateral that it was able to sell , repledge , deliver , or otherwise use was actually used for these purposes?
Choices:
1.34462
1.8251
-0.74371
0.74371
0.72168
Correct choice index: 3
Share Repurchase
On December 18, 2019, the Board of Directors authorized to remove the expiration date to the Company’s common stock share repurchase program and increase the authorized amount by $25.1 million increasing the authorization to repurchase shares up to a total of $50.0 million. As of December 31, 2019, a total of $50.0 million remained available for future share repurchases. We repurchased 1.7 million shares for $95.1 million and 0.4 million shares for $30.0 million in fiscal 2018 and 2017, respectively. There were no shares repurchased in fiscal 2019. CASH FLOWS
A summary of our cash provided by and used in operating, investing, and financing activities is as follows (in thousands):

Years Ended December 31,
2019
2018
Net cash provided by (used in) operating activities from continuing operations
$47,899
$151,427
Net cash provided by (used in) operating activities from discontinued operations
493
(156)
Net cash provided by (used in) operating activities
48,392
151,271
Net cash provided by (used in) investing activities from continuing operations
(393,847)
(113,592)
Net cash provided by (used in) financing activities from continuing operations
338,840
(97,134)
EFFECT OF CURRENCY TRANSLATION ON CASH
(1,496)
(1,030)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
(8,111)
(60,485)
CASH AND CASH EQUIVALENTS, beginning of period
354,552
415,037
CASH AND CASH EQUIVALENTS, end of period
346,441
354,552
Less cash and cash equivalents from discontinued operations
—
5,251
CASH AND CASH EQUIVALENTS FROM CONTINUING OPERATIONS, end of period
$346,441
$349,301


Question: Analyse this data from a financial earnings document. What was the change in Net cash provided by (used in) operating activities from continuing operations between 2018 and 2019?
Choices:
-103035
47406
-103528
-290319
-103372
Correct choice index: 2
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2009 and that all dividends were reinvested .
the information below is historical in nature and is not necessarily indicative of future performance .
purchases of equity securities 2013 during 2014 , we repurchased 33035204 shares of our common stock at an average price of $ 100.24 .
the following table presents common stock repurchases during each month for the fourth quarter of 2014 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

<i>Period</i>
<i>Total Number of</i><i>Shares</i><i>Purchased[a]</i>
<i>Average</i><i>Price Paid</i><i>PerShare</i>
<i>Total Number of Shares</i><i>Purchased as Part of a</i><i>Publicly Announced</i><i>Plan or Program [b]</i>
<i>Maximum Number of</i><i>Shares That May Yet</i><i>Be Purchased Under the Plan</i><i>or Program [b]</i>
Oct. 1 through Oct. 31
3,087,549
$107.59
3,075,000
92,618,000
Nov. 1 through Nov. 30
1,877,330
119.84
1,875,000
90,743,000
Dec. 1 through Dec. 31
2,787,108
116.54
2,786,400
87,956,600
Total
7,751,987
$113.77
7,736,400
N/A

[a] total number of shares purchased during the quarter includes approximately 15587 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. what wa the total spent on share repurchases during 2014?
Choices:
331144884896
1091324703321616
777059176.88
-3311448818.96
3311448848.96
Correct choice index: 4
5. Property, Plant and Equipment
Property, plant and equipment consists of the following (in thousands):

August 31,
2019
2018
Land and improvements
$146,719
$144,136
Buildings
962,559
849,975
Leasehold improvements
1,092,787
1,013,428
Machinery and equipment
4,262,015
3,983,025
Furniture, fixtures and office equipment
209,257
192,243
Computer hardware and software
671,252
601,955
Transportation equipment
16,423
17,215
Construction in progress
83,234
42,984
7,444,246
6,844,961
Less accumulated depreciation and amortization
4,110,496
3,646,945
$3,333,750
$3,198,016


Question: Analyse this data from a financial earnings document. What was the change in the amount of land and improvements between 2018 and 2019?
Choices:
0
2583
21147489784
-2583
4117879
Correct choice index: 1
Other income (expense)
nm—not meaningful
Interest income increased $1.2 million primarily as a result of higher weighted-average balances of cash, cash equivalents and investments and higher yields on investments.
Interest expense increased $5.3 million primarily as a result of interest expense of $3.3 million associated with our long-term debt and our financing lease obligation of $2.0 million in connection with the construction of our Lexington, MA – U.S. headquarters.
Foreign exchange expense and other, net decreased by $3.1 million primarily as a result of a decrease in foreign exchange expense of $1.9 million, sublease income of $0.9 million and a gain on a previously held asset related to the Solebit acquisition of $0.3 million.

Year ended March 31,
Period-to-period change
2019
2018
Amount
% Change
(dollars in thousands)
Other income (expense):
Interest income
$ 2,515
$ 1,310
$ 1,205
92 %
Interest expense
(5,940)
(598)
(5,342)
nm
Foreign exchange expense and other, net
(356)
(3,439)
3,083
nm
Total other income (expense), net
$ (3,781)
$ (2,727)
$ (1,054)
nm


Question: Analyse this data from a financial earnings document. What was the average interest income for 2018 and 2019?
Choices:
-1912.2
1912.5
1860
1310
3823
Correct choice index: 1
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 4 — Inventories
Inventories consist of the following:

As of December 31,
2019
2018
Finished goods
$9,447
$10,995
Work-in-process
14,954
12,129
Raw materials
23,363
25,746
Less: Inventory reserves
(5,527)
(5,384)
Inventories, net
$42,237
$43,486


Question: Analyse this data from a financial earnings document. What was the change in the amount of Raw Materials between 2018 and 2019?
Choices:
-2383
-31130
8612
49109
1
Correct choice index: 0
CASH FLOW ANALYSIS
(1) 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. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
OPERATING ACTIVITIES Fiscal 2019 fourth-quarter cash flow from operating activities increased by 19.3% compared to the same period of the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and financial expense paid; and • the increase in changes in non-cash operating activities primarily due to changes in working capital.
INVESTING ACTIVITIES Fiscal 2019 fourth-quarter investing activities decreased by 25.8% compared to the same period of the prior year mainly due to the acquisition of spectrum licenses in the Canadian broadband services segment in the comparable period of the prior year combined with a decrease in acquisitions of property, plant and equipment.

Three months ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Cash flow from operating activities
304,702
255,438
19.3
Cash flow from investing activities
(144,332)
(194,474)
(25.8)
Cash flow from financing activities
(50,198)
(52,127)
(3.7)
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency
(1,405)
(63)
—
Net change in cash and cash equivalents from continuing operations
108,767
8,774
—
Net change in cash and cash equivalent from discontinued operations(2)
—
13,133
(100.0)
Cash and cash equivalents, beginning of the period
447,737
62,818
—
Cash and cash equivalents, end of the period
556,504
84,725
—


Question: Analyse this data from a financial earnings document. What was the average Cash flow from investing activities?
Choices:
-338806
25071
5378
-169403
-72165
Correct choice index: 3
Results of Continuing Operations
The analysis presented below is organized to provide the information we believe will facilitate an understanding of our historical performance and relevant trends going forward, and should be read in conjunction with our Consolidated Financial Statements, including the notes thereto, in Item 8 "Financial Statements and Supplementary Data" of this Annual Report on Form 10 - K.
The following table sets forth, for the periods indicated, the percentage of sales represented by certain items reflected in our Consolidated Statements of Operations:

Year Ended December 31,
2019
2018
Sales
100.0 %
100.0 %
Gross profit
40.0
50.9
Operating expenses
33.1
27.0
Operating income from continuing operations
6.9
23.9
Other income (expense), net
1.6
0.1
Income from continuing operations before income taxes
8.5
24.0
Provision for income taxes
1.4
3.5
Income from continuing operations, net of income taxes
7.2 %
20.5 %


Question: Analyse this data from a financial earnings document. What was the change in percentage of sales represented by net other income between 2018 and 2019?
Choices:
16
0
1.5
8.4
0.2
Correct choice index: 2