trismik/FinRAG huggingface dataset:
Foreign Currency Exchange Rate Risk
As part of managing the exposure to changes in foreign currency exchange rates, we utilize cross-currency swap contracts and foreign currency forward contracts, a portion of which are designated as cash flow hedges. The objective of these contracts is to minimize impacts to cash flows and profitability due to changes in foreign currency exchange rates on intercompany and other cash transactions. We expect that significantly all of the balance in accumulated other comprehensive income (loss) associated with the cash flow hedge-designated instruments addressing foreign exchange risks will be reclassified into the Consolidated Statement of Operations within the next twelve months.
During fiscal 2015, we entered into cross-currency swap contracts with an aggregate notional value of €1,000 million to reduce our exposure to foreign currency exchange rate risk associated with certain intercompany loans. Under the terms of these contracts, which have been designated as cash flow hedges, we make interest payments in euros at 3.50% per annum and receive interest in U.S. dollars at a weighted-average rate of 5.33% per annum. Upon the maturity of these contracts in fiscal 2022, we will pay the notional value of the contracts in euros and receive U.S. dollars from our counterparties. In connection with the cross-currency swap contracts, both counterparties to each contract are required to provide cash collateral.
At fiscal year end 2019, these cross-currency swap contracts were in an asset position of $19 million and were recorded in other assets on the Consolidated Balance Sheet. The cross-currency swap contracts were in a liability position of $100 million and were recorded in other liabilities on the Consolidated Balance Sheet at fiscal year end 2018. At fiscal year end 2019 and 2018, collateral received from or paid to our counterparties approximated the derivative positions and was recorded in accrued and other current liabilities (when the contracts are in an asset position) or prepaid expenses and other current assets (when the contracts are in a liability position) on the Consolidated Balance Sheets. The impacts of these cross-currency swap contracts were as follows:
(1) Gains and losses excluded from the hedging relationship are recognized prospectively in selling, general, and administrative expenses and are offset by losses and gains generated as a result of re-measuring certain intercompany loans to the U.S. dollar.

Fiscal
2019
2018
2017
(in millions)
Gains (losses) recorded in other comprehensive income (loss)
$ 53
$  (25)
$ (20)
Gains (losses) excluded from the hedging relationship (1)
66
21
(58)


Question: Analyse this data from a financial earnings document. What was the change in Gains excluded from the hedging relationship in 2019 from 2018?
Choices:
-21
86
87
-79
45
Correct choice index: 4
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup .
in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield .
accordingly , these loans have been excluded from the impaired loan information presented above .
in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield .
however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield .
where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method .
the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million .
the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

In millions of dollars
Accretable yield
Carrying amount of loan receivable
Allowance
Beginning balance
$92
$1,510
$122
Purchases(1)
14
329
—
Disposals/payments received
(5)
(967)
—
Accretion
(52)
52
—
Builds (reductions) to the allowance
(21)
1
(27)
Increase to expected cash flows
10
2
—
FX/Other
(11)
(7)
—
Balance, December 31, 2009(2)
$27
$920
$95

( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: Analyse this data from a financial earnings document. in 2009 what was the percent of the purchases included in the total carrying amount of loan receivable
Choices:
0.35761
-591
109.66667
-0.00109
2.79635
Correct choice index: 0
Sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising, marketing events and trade shows.
Sales and marketing expenses decreased by $11.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to (i) a decrease in commissions expense of $6.6 million, of which approximately $8.9 million is the net result of the Company capitalizing more commission expense under Topic 606, whereas previously, under Topic 605, such costs would have been expensed as incurred, (ii) a decrease in marketing expenses of $5.7 million and (iii) a decrease in travel and communication expenses of $1.1 million. These were partially offset by (i) an increase in bad debt expense of $3.5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year. Overall, our sales and marketing expenses, as a percentage of total revenues, decreased to approximately 18% from approximately 19% in the prior fiscal year.
Our sales and marketing labour resources increased by 103 employees, from 1,948 employees at June 30, 2018 to 2,051 employees at June 30, 2019.

increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$(48)
$48,717
Commissions
(6,588)
16,993
Contract labour and consulting
(871)
609
Share-based compensation
(752)
(454)
Travel and communication
(1,113)
271
Marketing expenses
(5,742)
3,880
Facilities
808
8,373
Bad debt expense
3,519
4,013
Other miscellaneous
(319)
2,285
Total change in sales and marketing expenses
$(11,106)
$84,687


Question: Analyse this data from a financial earnings document. What is the change in Marketing expenses from 2017 to 2019?
Choices:
-3691
-133
9622
-186200
-1862
Correct choice index: 4
page 15 of 100 shareholder return performance the line graph below compares the annual percentage change in ball corporation 2019s 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 , 2010 .
it assumes $ 100 was invested on december 31 , 2005 , and that all dividends were reinvested .
the dow jones containers & packaging index total return has been weighted by market capitalization .
total return analysis .

12/31/05
12/31/06
12/31/07
12/31/08
12/31/09
12/31/10
Ball Corporation
$100.00
$110.86
$115.36
$107.58
$134.96
$178.93
DJ Containers & Packaging Index
$100.00
$112.09
$119.63
$75.00
$105.34
$123.56
S&P 500 Index
$100.00
$115.80
$122.16
$76.96
$97.33
$111.99
Copyright© 2011 Standard & Poor’s, a division of The McGraw-Hill Companies Inc. All rights reserved. (www.researchdatagroup.com/S&P.htm)
Copyright© 2011 Dow Jones & Company. All rights reserved.

.

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total shareholder return for ball corporation compared to the s&p 500 index for the five year period ending 12/31/10?
Choices:
0.1199
0.6694
0.5189
6.4576
-0.2106
Correct choice index: 1
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the following table summarizes expected benefit payments through 2019 for the pension plans , including those payments expected to be paid from the company 2019s general assets .
since the majority of the benefit payments are made in the form of lump-sum distributions , actual benefit payments may differ from expected benefit payments. .

2010
$18,181
2011
27,090
2012
21,548
2013
25,513
2014
24,002
2015-2019
128,494

substantially all of the company 2019s u.s .
employees are eligible to participate in a defined contribution savings plan ( the 201csavings plan 201d ) sponsored by the company .
the savings plan allows employees to contribute a portion of their base compensation on a pre-tax and after-tax basis in accordance with specified guidelines .
the company matches a percentage of employees 2019 contributions up to certain limits .
in 2007 and prior years , the company could also contribute to the savings plan a discretionary profit sharing component linked to company performance during the prior year .
beginning in 2008 , the discretionary profit sharing amount related to prior year company performance was paid directly to employees as a short-term cash incentive bonus rather than as a contribution to the savings plan .
in addition , the company has several defined contribution plans outside of the united states .
the company 2019s contribution expense related to all of its defined contribution plans was $ 40627 , $ 35341 and $ 26996 for 2009 , 2008 and 2007 , respectively .
note 13 .
postemployment and postretirement benefits the company maintains a postretirement plan ( the 201cpostretirement plan 201d ) providing health coverage and life insurance benefits for substantially all of its u.s .
employees hired before july 1 , 2007 .
the company amended the life insurance benefits under the postretirement plan effective january 1 , 2007 .
the impact , net of taxes , of this amendment was an increase of $ 1715 to accumulated other comprehensive income in 2007 .
in 2009 , the company recorded a $ 3944 benefit expense as a result of enhanced postretirement medical benefits under the postretirement plan provided to employees that chose to participate in a voluntary transition program. .

Question: Analyse this data from a financial earnings document. what was the ratio of the company 2019s contribution expense related to all of its defined contribution plans for 2009 to 2008
Choices:
-1.14957
1.14957
1.4997
0.01149
100.0665
Correct choice index: 1
6. Revenue continued
Contract assets and liabilities recognised at 31 March 2019 are as follows:
£1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.

31 March 2019
1 April 2018
£m
£m
Contract assets
Current
1,353
1,417
Non-current
249
198
1,602
1,615
Contract liabilities
Current
1,225
1,406
Non-current
200
87
1,425
1,493


Question: Analyse this data from a financial earnings document. What is the change in Contract liabilities: Current from 31 March 2019 to 1 April 2018?
Choices:
-181
1027
1722350
181
0
Correct choice index: 0
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup .
in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield .
accordingly , these loans have been excluded from the impaired loan information presented above .
in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield .
however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield .
where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method .
the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million .
the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

In millions of dollars
Accretable yield
Carrying amount of loan receivable
Allowance
Beginning balance
$92
$1,510
$122
Purchases(1)
14
329
—
Disposals/payments received
(5)
(967)
—
Accretion
(52)
52
—
Builds (reductions) to the allowance
(21)
1
(27)
Increase to expected cash flows
10
2
—
FX/Other
(11)
(7)
—
Balance, December 31, 2009(2)
$27
$920
$95

( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: Analyse this data from a financial earnings document. what is the percent of the purchased loans accounted for under the level-yield method included in the carrying amount of loan receivable net of purchased loans accounted for under the under the cost-recovery method
Choices:
0.12832
0.09467
7.7931
0.00128
0.07487
Correct choice index: 0
Inventories and Inventory Valuation
Inventories are stated at the lower of first-in, first-out (FIFO) cost or market value. Market value is based upon an estimated average selling price reduced by estimated costs of disposal. Should actual market conditions differ from the Company’s estimates, the Company’s future results of operations could be materially affected. Reductions in inventory valuation are included in Cost of revenue in the accompanying Consolidated Statements of Operations. The Company reviews inventory for excess quantities and obsolescence based on its best estimates of future demand, product lifecycle status and product development plans. The Company uses historical information along with these future estimates to reduce the inventory cost basis. Subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Prices anticipated for future inventory demand are compared to current and committed inventory values.
The components of inventories are as follows:

March 31,
(in thousands)
2019
2018
Raw materials
$3,445
$2,969
Finished goods
6,356
6,253
Total inventories
$9,801
$9,222


Question: Analyse this data from a financial earnings document. What is the percentage change in the value of raw materials in 2019 compared to 2018?
Choices:
-16.03
476
-99.84
0.16
16.03
Correct choice index: 4
Note 15—Segments and Geographic Information
We operate in two reportable segments consisting of the Probe Cards Segment and the Systems Segment. Our chief operating decision maker ("CODM") is our Chief Executive Officer, who reviews operating results to make decisions about allocating resources and assessing performance for the entire company. The following table summarizes the operating results by reportable segment (dollars in thousands):
Operating results provide useful information to our management for assessment of our performance and results of operations. Certain components of our operating results are utilized to determine executive compensation along with other measures.
Corporate and Other includes unallocated expenses relating to amortization of intangible assets, share-based compensation expense, acquisition-related costs, including charges related to inventory stepped up to fair value, and other costs, which are not used in evaluating the results of, or in allocating resources to, our reportable segments. Acquisition-related costs include transaction costs and any costs directly related to the acquisition and integration of acquired businesses.

Fiscal 2019
Probe Cards
Systems
Corporate and Other
Total
Revenues
$491,363
$98,101
$—
$589,464
Gross profit
$211,382
$50,927
$(24,813)
$237,496
Gross margin
43.0 %
51.9 %
— %
40.3 %
Fiscal 2018
Probe Cards
Systems
Corporate and Other
Total
Revenues
$434,269
$95,406
$—
$529,675
Gross profit
$187,320
$47,074
$(24,055)
$210,339
Gross margin
43.1 %
49.3 %
— %
39.7 %
Fiscal 2017
Probe Cards
Systems
Corporate and Other
Total
Revenues
$454,794
$93,647
$—
$548,441
Gross profit
$195,903
$46,647
$(26,953)
$215,597
Gross margin
43.1 %
49.8%
— %
39.3 %


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the probe cards revenue from 2018 to 2019?
Choices:
275766
36569
57094
-57094
8
Correct choice index: 2
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 2016 to 2017?
Choices:
0.30682
3.25926
34.5
0.00031
0.00013
Correct choice index: 0
the company 2019s stock performance the following graph compares cumulative total return of the company 2019s common stock with the cumulative total return of ( i ) the nasdaq stock market-united states , and ( ii ) the nasdaq biotechnology index .
the graph assumes ( a ) $ 100 was invested on july 31 , 2001 in each of the company 2019s common stock , the stocks comprising the nasdaq stock market-united states and the stocks comprising the nasdaq biotechnology index , and ( b ) the reinvestment of dividends .
comparison of 65 month cumulative total return* among alexion pharmaceuticals , inc. , the nasdaq composite index and the nasdaq biotechnology index alexion pharmaceuticals , inc .
nasdaq composite nasdaq biotechnology .

7/02
7/03
7/04
7/05
12/05
12/06
12/07
Alexion Pharmaceuticals, Inc.
100.00
108.38
102.64
167.89
130.56
260.41
483.75
NASDAQ Composite
100.00
128.98
142.51
164.85
168.24
187.43
204.78
NASDAQ Biotechnology
100.00
149.29
146.51
176.75
186.10
183.89
187.04

.

Question: Analyse this data from a financial earnings document. what is the percent change in the investment into alexion pharmaceuticals between 7/02 and 7/03?
Choices:
0.0838
0.0108
1
0.0773
1.1971
Correct choice index: 0