trismik/FinRAG huggingface dataset:
Note 24 Post-employment benefit plans
POST-EMPLOYMENT BENEFIT PLANS COST
We provide pension and other benefits for most of our employees. These include DB pension plans, DC pension plans and OPEBs.
We operate our DB and DC pension plans under applicable Canadian and provincial pension legislation, which prescribes minimum and maximum DB funding requirements. Plan assets are held in trust, and the oversight of governance of the plans, including investment decisions, contributions to DB plans and the selection of the DC plans investment options offered to plan participants, lies with the Pension Fund Committee, a committee of our board of directors.
The interest rate risk is managed using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
The longevity risk is managed using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST

FOR THE YEAR ENDED DECEMBER 31
2019
2018
DB pension
(193)
(213)
DC pension
(110)
(106)
OPEBs
(3)
(3)
Less:
Capitalized benefit plans cost
59
56
Total post-employment benefit plans service cost included in operating costs
(247)
(266)
Other costs recognized in severance, acquisition and other costs
–
(4)
Total post-employment benefit plans service cost
(247)
(270)


Question: Analyse this data from a financial earnings document. What is the average total post-employment benefit plans service cost over 2018 and 2019?
Choices:
0
-258.5
11.5
-234.5
-25850
Correct choice index: 1
the fair value of our total investments increased $ 4.8 billion during 2010 , primarily due to unrealized appreciation , the inves- ting of operating cash flows , and the portfolios acquired in the 2010 corporate acquisitions .
the following tables show the market value of our fixed maturities and short-term investments at december 31 , 2010 and 2009 .
the first table lists investments according to type and the second according to s&p credit rating. .

2010
2009
(in millions of U.S. dollars, except for percentages)
Market Value
Percentage of Total
Market Value
Percentageof Total
Treasury
$2,075
4%
$2,068
5%
Agency
2,015
4%
2,698
6%
Corporate and asset-backed securities
15,900
33%
13,537
30%
Mortgage-backed securities
12,362
25%
11,311
25%
Municipal
2,449
5%
2,300
5%
Non-U.S.
12,199
25%
11,172
25%
Short-term investments
1,983
4%
1,667
4%
Total
$48,983
100%
$44,753
100%
AAA
$23,718
48%
$22,884
51%
AA
4,714
10%
4,021
9%
A
8,482
17%
7,461
17%
BBB
5,487
11%
4,910
11%
BB
3,357
7%
2,866
6%
B
2,393
5%
2,029
5%
Other
832
2%
582
1%
Total
$48,983
100%
$44,753
100%

.

Question: Analyse this data from a financial earnings document. what is the percentage change in the balance of short-term investments in 2010?
Choices:
526772
4514.28571
12.72765
0.18956
0.00706
Correct choice index: 3
Restatement – changes to the presentation of financial income and expenses
Due to the significant variations in SEK exchange rates during the year, the Company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the Company. Previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities.
In note F2, “Financial income and expenses,” the foreign exchange effect is now presented as a net amount, reported separately from other financial income and expenses items. The comparative years 2018 and 2017 have been
restated to reflect the new presentation of Financial income and expenses, net. The restatement does not impact the total net financial income and expenses reported in prior years.
The following table shows the impact of the restatement:
In line with this change the Company also elected to present all financial income and expenses, including the foreign exchange effect, on the income statement as a single line item Financial income and expenses, net. Previously,
financial income and financial expenses were presented as separate line items on the income statement. The income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of Financial
income and expenses, net.

Financial income and expenses
SEK million
2018
2017
Reported in prior years
Reported in prior years
–316 
–372 
Financial expenses
–2,389 
–843 
Total
–2,705 
–1,215 
SEK million
2018
2017
Restated
Financial income
151
–50 
Financial expenses
–2,032 
–1,570 
Net foreign exchange gains and losses
–824 
405
Total
-2,705
–1,215


Question: Analyse this data from a financial earnings document. What is the change between the total of financial income, expenses and net foreign exchange gains and losses in 2018 and 2017?
Choices:
-1490
1366
3286575
1490
-3110
Correct choice index: 0
Gross Profit and Gross Margin (exclusive of amortization of acquisition-related intangible assets described below)
Our gross profit by reportable segment was as follows (dollars in millions):
(1) Certain of the amounts may not total due to rounding of individual amounts. (2) Unallocated manufacturing costs are presented as a percentage of total revenue (includes expensing of the fair market value step-up of inventory of $19.6 million during 2019 and $1.0 million during 2018).
The decrease in gross profit of $265.1 million, or approximately 12%, was primarily due to the impact of the decrease in sales volume, higher fixed costs due to the expansion in our manufacturing capacity as well as the expensing of $19.6 million excess over book value of inventory, commonly referred to as the fair market value step-up, from the Quantenna acquisition.
Gross margin decreased to 35.8% during 2019 compared to 38.1% during 2018. The decrease was due to a competitive pricing environment resulting in a decline in average selling prices, higher demand for lower margin products, increased manufacturing costs due to a higher mix of external manufacturing and decreased demand for our products, as explained in the revenue section.

2019
As a % of Segment Revenue (1)
2018
As a % of Segment Revenue (1)
PSG
$976.0
35.0 %
$ 1,110.1
36.5 %
ASG
794.8
40.3 %
878.3
42.4 %
ISG
275.4
36.4 %
317.1
41.2 %
Gross profit for all segments
$ 2,046.2
$ 2,305.5
Unallocated manufacturing costs (2)
(72.6)
(1.3) %
(66.8)
(1.1) %
Total gross profit
$ 1,973.6
35.8 %
$ 2,238.7
38.1 %


Question: Analyse this data from a financial earnings document. What is the change in gross profit from PSG from 2018 to 2019?
Choices:
935.7
-13410
975.6
-134.1
-1109.7
Correct choice index: 3
15. Revenue from Contracts with Customers
Impact of Adopting Topic 606
The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):

September 28, 2019
As Reported
Adjustments due to Topic 606
September 28, 2019
As Adjusted - Without
Adoption of Topic 606
ASSETS
   Contract assets
$90,841
$90,841
$—
Inventories
700,938
(81,895)
782,833
LIABILITIES AND SHAREHOLDERS' EQUITY
Other accrued liabilities
$106,461
$(375)
$106,836
Retained earnings
1,178,677
9,321
1,169,356


Question: Analyse this data from a financial earnings document. What was the difference between the balance before adjustment for Retained earnings and Other accrued liabilities?
Choices:
1072216
1285138
676372
1062895
0
Correct choice index: 0
the grand gulf recovery variance is primarily due to increased recovery of higher costs resulting from the grand gulf uprate .
the volume/weather variance is primarily due to the effects of more favorable weather on residential sales and an increase in industrial sales primarily due to growth in the refining segment .
the fuel recovery variance is primarily due to : 2022 the deferral of increased capacity costs that will be recovered through fuel adjustment clauses ; 2022 the expiration of the evangeline gas contract on january 1 , 2013 ; and 2022 an adjustment to deferred fuel costs recorded in the third quarter 2012 in accordance with a rate order from the puct issued in september 2012 .
see note 2 to the financial statements for further discussion of this puct order issued in entergy texas's 2011 rate case .
the miso deferral variance is primarily due to the deferral in april 2013 , as approved by the apsc , of costs incurred since march 2010 related to the transition and implementation of joining the miso rto .
the decommissioning trusts variance is primarily due to lower regulatory credits resulting from higher realized income on decommissioning trust fund investments .
there is no effect on net income as the credits are offset by interest and investment income .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2013 to 2012 .
amount ( in millions ) .

Amount (In Millions)
2012 net revenue
$1,854
Mark-to-market
(58)
Nuclear volume
(24)
Nuclear fuel expenses
(20)
Nuclear realized price changes
58
Other
(8)
2013 net revenue
$1,802

as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 52 million in 2013 primarily due to : 2022 the effect of rising forward power prices on electricity derivative instruments that are not designated as hedges , including additional financial power sales conducted in the fourth quarter 2013 to offset the planned exercise of in-the-money protective call options and to lock in margins .
these additional sales did not qualify for hedge accounting treatment , and increases in forward prices after those sales were made accounted for the majority of the negative mark-to-market variance .
it is expected that the underlying transactions will result in earnings in first quarter 2014 as these positions settle .
see note 16 to the financial statements for discussion of derivative instruments ; 2022 the decrease in net revenue compared to prior year resulting from the exercise of resupply options provided for in purchase power agreements where entergy wholesale commodities may elect to supply power from another source when the plant is not running .
amounts related to the exercise of resupply options are included in the gwh billed in the table below ; and entergy corporation and subsidiaries management's financial discussion and analysis .

Question: Analyse this data from a financial earnings document. what are the nuclear fuel expenses as a percentage of the decrease in net revenue from 2012 to 2013?
Choices:
-1.11538
-0.0111
0.30769
1853.61538
0.38462
Correct choice index: 4
14. DEFINED BENEFIT PLANS (Continued)
The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):

Fiscal year-end
2019
2018
Projected benefit obligation
$60,437
$51,499
Accumulated benefit obligation
55,941
47,713
Fair value of plan assets
12,997
12,486


Question: Analyse this data from a financial earnings document. What was the change in Fair value of plan assets from 2018 to 2019?
Choices:
39013
25483
1
511
47951
Correct choice index: 3
Performance-Based Restricted Stock Units
PRSU activity is summarized as follows (shares in thousands):
1 Assumes maximum achievement of the specified financial targets.
The weighted-average grant date fair value of PRSUs granted during the years ended December 31, 2019, 2018, and 2017 was $56.74, $40.53, and $41.73, respectively.
Unrecognized compensation expense related to unvested PRSUs was $16.9 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 1.7 years.

Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
1,924
$40.81
Granted
390
56.74
Forfeited
(562)
41.29
Vested
—
—
Unvested shares at December 31, 2019 1
1,752
$44.21


Question: Analyse this data from a financial earnings document. What is the sum of number of unvested shares in 2018 and number of granted shares?
Choices:
1362
431
1534
1981
2314
Correct choice index: 4
ITEM 6. SELECTED FINANCIAL DATA.
The following selected financial data has been derived from our audited financial statements. This data should be read in conjunction with Item 7— “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes thereto included elsewhere in this Form 10-K. Our historical results are not necessarily indicative of operating results to be expected in the future.

Selected Financial Data (in thousands, except per share data)
Year Ended September 30,
2019
2018
2017
2016
2015
Income Statement Data
Revenue
$84,590
$63,559
$45,390
$34,701
$25,367
Operating income (loss)
$(4,590)
$(7,806)
$2,769
$1,824
$1,892
Net income (loss)
$(724)
$(11,807)
$14,092
$1,959
$2,526
Net income (loss) per share—basic
$(0.02)
$(0.33)
$0.43
$0.06
$0.08
Net income (loss) per share—diluted
$(0.02)
$(0.33)
$0.40
$0.06
$0.08
Balance Sheet Data
Working capital
$34,082
$17,221
$41,342
$31,980
$24,005
Total assets
$135,897
$127,150
$71,719
$48,385
$38,746
Other borrowings
$556
$810
$—
$—
$—
Stockholders’ equity
$107,333
$95,394
$61,408
$39,485
$30,433


Question: Analyse this data from a financial earnings document. What is the average total assets for the last 5 years, i.e. 2015 to 2019?
Choices:
76995
84379400
421897
84379.4
141655.6
Correct choice index: 3
.

Year Ended December 31, 2014
($ in millions, except per share amounts)
1st Qtr
2nd Qtr
3rd Qtr
4th Qtr<sup>(3)</sup>
Sales and service revenues
$1,594
$1,719
$1,717
$1,927
Operating income (loss)
159
181
171
144
Earnings (loss) before income taxes
132
152
144
79
Net earnings (loss)
90
100
96
52
Dividends declared per share
$0.20
$0.20
$0.20
$0.40
Basic earnings (loss) per share
$1.83
$2.05
$1.97
$1.07
Diluted earnings (loss) per share
$1.81
$2.04
$1.96
$1.05

( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge .
item 9 .
changes in and disagreements with accountants on accounting and financial disclosure item 9a .
controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 .
based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure .
changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: Analyse this data from a financial earnings document. what was the operating margin in the 4th quarter
Choices:
16
0.79558
0.07473
-143.92527
-0.07473
Correct choice index: 2
SIGNIFICANT ASSUMPTIONS
We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans.
(1) Cost of living indexation rate is only applicable to DB pension plans
The weighted average duration of the post-employment benefit obligation is 14 years.
We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4%
Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

DB PENSION PLANS AND OPEB PLANS
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Post-employment benefit obligations
Discount rate
3.1%
3.8%
Rate of compensation increase
2.25%
2.25%
Cost of living indexation rate (1)
1.6%
1.6%
Life expectancy at age 65 (years)
23.2
23.1


Question: Analyse this data from a financial earnings document. For post-employment benefit obligations, what is the percentage change in the life expectancy at age 65 in 2019?
Choices:
23100
-0.43
-0.39
0
0.43
Correct choice index: 4
The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.

2019
2018
Restructuring costs
$8,455
$10,647
Costs of closed restaurants and other
8,628
4,803
(Gains) losses on disposition of property and equipment, net
(6,244)
1,627
Accelerated depreciation
1,616
1,130
Operating restaurant impairment charges
—
211
$12,455
$18,418


Question: Analyse this data from a financial earnings document. What is the difference in accelerated depreciation between 2018 and 2019?
Choices:
-486
497
486
-7374
1405
Correct choice index: 2
NOTE 2 — EARNINGS PER SHARE
Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on 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 stock options and stock awards.
The components of basic and diluted EPS were as follows:
Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.

(In millions, except earnings per share)
Year Ended June 30,
2019
2018
2017
Net income available for common shareholders (A)
$  39,240
$  16,571
$  25,489
Weighted average outstanding shares of common stock (B)
7,673
7,700
7,746
Dilutive effect of stock-based awards
80
94
86
Common stock and common stock equivalents (C)
7,753
7,794
7,832
Earnings Per Share
Basic (A/B)
$ 5.11
$ 2.15
$ 3.29
Diluted (A/C)
$ 5.06
$ 2.13
$ 3.25


Question: Analyse this data from a financial earnings document. What was the average basic earnings per share over the 3 year period from 2017 to 2019?
Choices:
0.28
351.67
2599.81
3.52
10.55
Correct choice index: 3
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2012 .
it assumes $ 100 was invested on december 31 , 2007 , and that all dividends were reinvested .
the dow jones containers & packaging index total return has been weighted by market capitalization .
total return to stockholders ( assumes $ 100 investment on 12/31/07 ) total return analysis .

12/31/2007
12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
Ball Corporation
$100.00
$93.28
$117.01
$155.14
$164.09
$207.62
DJ US Containers & Packaging
$100.00
$61.55
$84.76
$97.78
$96.27
$107.76
S&P 500
$100.00
$61.51
$75.94
$85.65
$85.65
$97.13

source : bloomberg l.p .
aecharts .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in ball corporation from 2007 to 2012?
Choices:
3.0762
0
0.5514
207.62
1.0762
Correct choice index: 4
19. Cash and cash equivalents
The majority of the Group’s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements.
Accounting policies
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Assets in money market funds, whose contractual cash flows do not represent solely payments of interest and principal, are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period. All other cash and cash equivalents are measured at amortised cost.
Note: 1 Items are measured at fair value and the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets.
The carrying amount of balances at amortised cost approximates their fair value.
Cash and cash equivalents of €1,381 million (2018: €1,449 million) are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries’ third party liabilities.

2019
2018
€m
€m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds1
9,007
2,477
Cash and cash equivalents as presented in the statement of financial position
13,637
4,674
Bank overdrafts
(32)
(7)
Cash and cash equivalents of discontinued operations
–
727
Cash and cash equivalents as presented in the statement of cash flows
13,605
5,394


Question: Analyse this data from a financial earnings document. What is the average cash and cash equivalents presented in the statement of cash flows?
Choices:
-9497.5
9499500
9139.5
9499.5
13.1
Correct choice index: 3
Common Stock Reserved for Issuance
As of July 31, 2019 and 2018, the Company was authorized to issue 500,000,000 shares of common stock with a par value of $0.0001 per share and, of these, 82,140,883 and 80,611,698 shares of common stock were issued and outstanding, respectively. Per the terms of the Company’s 2011 Stock Plan, on January first of each year, an additional number of shares equal to up to 5% of the number of shares of common stock issued and outstanding on the preceding December 31st is added to the Company’s 2011 Stock Plan reserve.
As of July 31, 2019 and 2018, the Company had reserved shares of common stock for future issuance as follows:
In March 2018, the Company completed a public offering of 2,628,571 shares of its common stock. The public offering price of the shares sold in the offering was $87.50 per share. No shares were sold by the Company’s stockholders in this public offering.

July 31, 2019 
July 31, 2018
Exercise of stock options to purchase common stock
216,727
537,064
Vesting of restricted stock awards
2,384,673
2,932,155
Shares available for grant under stock plans
24,776,361
21,592,494
Total common stock reserved for issuance
27,377,761
25,061,713


Question: Analyse this data from a financial earnings document. What was the average Vesting of restricted stock awards for 2018 and 2019?
Choices:
2658414
2506622
60764
25
1466121
Correct choice index: 0