trismik/FinRAG huggingface dataset:
at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward .
unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

2009
2008
Balance at January 1
$86
$70
Additions based on tax positions related to the current year
2
5
Additions for tax positions of prior years
5
12
Reductions for tax positions of prior years
(11)
(11)
Settlements
(10)
(4)
Lapse of statute of limitations
(3)
(1)
Acquisitions
6
21
Foreign currency translation
2
(6)
Balance at December 31
$77
$86

as of december 31 , 2009 , $ 61 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties of less than $ 1 million during each of 2009 , 2008 and 2007 .
aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 .
as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2006 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2002. .

Question: Analyse this data from a financial earnings document. considering the years 2008 and 2009 , what is the increase observed in the liability for interest?
Choices:
-0.71429
0.28571
0.5
-16.71429
2.28571
Correct choice index: 1
item 1b .
unresolved staff comments item 2 .
properties we employ a variety of assets in the management and operation of our rail business .
our rail network covers 23 states in the western two-thirds of the u.s .
our rail network includes 31974 route miles .
we own 26012 miles and operate on the remainder pursuant to trackage rights or leases .
the following table describes track miles at december 31 , 2014 and 2013 .
2014 2013 .

<i>2014</i>
<i>2013</i>
Route
31,974
31,838
Other main line
6,943
6,766
Passing lines and turnouts
3,197
3,167
Switching and classification yard lines
9,058
9,090
Total miles
51,172
50,861

headquarters building we own our headquarters building in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees. .

Question: Analyse this data from a financial earnings document. what percentage of total miles were other main line in 2014?
Choices:
0.13568
0.00014
301.86957
7.3703
0.13651
Correct choice index: 0
Section D: People
This section provides information about our employee benefit obligations, including annual leave, long service leave and post-employment benefits. It also includes details about our share plans and the compensation paid to Key Management Personnel.
15. EMPLOYEE BENEFITS.
1. Included within current provisions in the statement of financial position.
2. Included within non-current provisions in the statement of financial position.
Employee benefits liability
Employee benefits liability represents amounts provided for annual leave and long service leave. The current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service.
Based on past experience, the Group does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months. These amounts are presented as current liabilities since the Group does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement.

2019
2018
$’000
$’000
Current employee benefits1
13,859
12,710
Non-current employee benefits2
189
675
Total employee benefits liability
14,048
13,385


Question: Analyse this data from a financial earnings document. What was the average non-current employee benefits for both years?
Choices:
417
864
7267
-243
432
Correct choice index: 4
(6) Intangible Assets
Intangible assets consist of the following (in thousands):
During 2019, we periodically assessed whether any indicators of impairment existed related to our intangible assets. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values.
Amortization expense recognized in 2019, 2018 and 2017 was $23,671,000, $15,737,000 and $16,812,000, respectively.

December 31,
2019
2018
Customer relationships
$336,455
$159,566
Other
15,621
5,555
352,076
165,121
Accumulated amortization
(73,492)
(52,942)
Intangible assets, net
278,584
112,179


Question: Analyse this data from a financial earnings document. What is the average Accumulated amortization for 2018 and 2019?
Choices:
126434
63217
73492
1496409607000
44556
Correct choice index: 1
* Recast to conform to 2019 presentation.
** Reclassified to conform to 2019 presentation. Refer to “Basis of
Presentation” in note A, “Significant Accounting Policies,” for
additional information.
The following table presents external revenue for similar classes of products or services within the company’s reportable segments. Client solutions often include IBM software and systems and other suppliers’ products if the client solution requires it.
For each of the segments that include services, Software-as-a-Service, consulting, education, training and other product-related services are included as services. For each of these segments, software includes product license charges and ongoing subscriptions.

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


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Used equipment sales from 2018 to 2019
Choices:
85
164
-85
102846
-160
Correct choice index: 2
10. Tax
The tax charge for the year ended 31 December 2019 was $11.6 million (2018 $5.4 million). This was after a prior year tax charge of $0.1 million and a tax credit on the adjusting items of $0.7 million (2018 prior year credit of $1.5 million and tax credit on adjusting items of $5.2 million). Excluding the prior year and tax credit on adjusting items, the effective tax rate was 13.0 per cent (2018 15.4 per cent).

2019
2018
$ million
$ million
Tax charge in the income statement
Current income tax
UK tax
0.3
0.1
Foreign tax
9.2
6.2
Amounts underprovided/(overprovided) in previous years
0.3
(1.2)
Total current income tax charge
9.8
5.1
Deferred tax
Recognition of deferred tax assets
(1.5)
(0.8)
Reversal of temporary differences
3.5
1.4
Adjustments in respect of prior years
(0.2)
(0.3)
Total deferred tax charge
1.8
0.3
Tax charge in the income statement
11.6
5.4


Question: Analyse this data from a financial earnings document. What was the change in the tax charge in the income statement?
Choices:
6.2
1.8
17
0
7.6
Correct choice index: 0
In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on
the open market.
During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company’s common stock.

Period
Total number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs
October 1 - October 31, 2019
13,425
$78.21
13,425
$48,950,059
November 1 - November 30, 2019
245,454
76.95
245,454
30,062,919
December 1 - December 31, 2019
185,973
80.95
185,973
15,008,242
Total
444,852
444,852


Question: Analyse this data from a financial earnings document. What is the amount of money used for share repurchase in 2019 October?
Choices:
2496687525
1049969.25
6116.8
13503.21
1049969250
Correct choice index: 1
Greenhouse gas emissions
In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported.
The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained.
The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions.
Creating an environmentally friendly HQ
The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors.
The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company.
The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.

Year-ended 31 March 2019
Year-ended 31 March 2018
Year-ended 31 March 2017
tCO2e
tCO2e
tCO2e
Scope 1
Combustion of natural gas and operation of owned vehicles
220.9
320.0
251.8
Scope 2
Electricity consumption in offices
4,487.2
4,457.3
4,681.9
Scope 3
Business travel (air and car)
3,260.9
5,117.4
4,510.9
Total
7,969.0
9,894.7
9,444.6
Intensity ratio
tCO2e per $M of billings
10.5
12.9
14.9


Question: Analyse this data from a financial earnings document. What was the change in the intensity ratio in 2019 from 2018?
Choices:
0
5104.5
-4.4
-2.4
-9434.1
Correct choice index: 3
(5) GOODWILL AND OTHER INTANGIBLE ASSETS
The carrying value of goodwill by segment was as follows:
Reclassifications and other during the year ended December 31, 2019 were due primarily to tax adjustments for acquisitions in 2019 and 2018. See Note 2 for information regarding acquisitions.

Application Software
Network Software & Systems
Measurement & Analytical Solutions
Process Technologies
Total
Balances at December 31, 2017
$ 4,565.4
$ 2,591.3
$ 1,345.4
$ 318.2
$    8,820.3
Goodwill acquired
684.4
33.1
—
—
717.5
Goodwill related to assets held for sale
—
—
(156.2)
—
(156.2)
Currency translation adjustments
(17.0)
(2.3)
(14.5)
(5.9)
(39.7)
Reclassifications and other
3.3
1.6
—
—
4.9
Balances at December 31, 2018
$ 5,236.1
$ 2,623.7
$ 1,174.7
$312.3
$  9,346.8
Goodwill acquired
143.4
1,303.6
—
—
1,447.0
Currency translation adjustments
8.3
8.8
3.3
2.2
22.6
Reclassifications and other
1.6
(2.6)
—
—
(1.0)
Balances at December 31, 2019
$ 5,389.4
$ 3,933.5
$ 1,178.0
$ 314.5
$ 10,815.4


Question: Analyse this data from a financial earnings document. What is the proportion of balances in the Application Software and Process Technologies segments over total balances in all segments at December 31, 2018?
Choices:
1.68
0.07
0.51
0.59
5548.4
Correct choice index: 3
6. Called up share capital
Accounting policies
Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs.
Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of £1 each in issue
2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of €264 million (2018: €356 million). The market value of shares held was €2,566 million (2018: €4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling £1.72 billion with a 2 year maturity date in 2021 and £1.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of £1.3505 per share. For further details see note 20 “Borrowings and capital resources” in the consolidated financial statements.
3 Represents US share awards and option scheme awards.

2019
2018
Number
€m
Number
€m
Ordinary shares of 2020⁄21 US cents each allotted, issued and fully paid:1, 2
1 April
28,814,803,308
4,796
28,814,142,848
4,796
Allotted during the year3
454,870
–
660,460
–
31 March
28,815,258,178
4,796
28,814,803,308
4,796


Question: Analyse this data from a financial earnings document. What is the 2019 average amount of ordinary shares as at 1 April?
Choices:
27
36
28814473078
33505201253
14407071434
Correct choice index: 2
Non-operating income (expense), net
Non-operating income (expense), net, decreased primarily due to the absence of the fiscal 2018 $653 million gain on the divestiture of our WSS and PKI solutions. In addition, our loss from our equity interest received in connection with the divestiture of our WSS and PKI solutions increased $75 million, which was partially offset by a $48 million decrease in interest expense as a result of lower outstanding borrowings due to repayments.

Fiscal Year
(In millions)
2019
2018
Variance in Dollars
Interest expense
$(208)
$(256)
$48
Gain on divestiture
—
653
(653)
Interest income
42
24
18
Loss from equity interest
(101)
(26)
(75)
Foreign exchange loss
(18)
(28)
10
Other
13
21
(8)
Total other income (expense), net
$(272)
$388
$(660)


Question: Analyse this data from a financial earnings document. What was the total other income (expense), net for both fiscal years?
Choices:
132
116
180
-105536
381
Correct choice index: 1
The following table presents the components of the deferred tax assets and liabilities (in millions):
As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized.
As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.

July 27, 2019
July 28, 2018
ASSETS
Allowance for doubtful accounts and returns .
$ 127
$ 285
Sales-type and direct-financing leases
176
171
Inventory write-downs and capitalization
409
289
Investment provisions .
—
54
IPR&D, goodwill, and purchased intangible assets
1,427
63
Deferred revenue .
1,150
1,584
Credits and net operating loss carryforwards .
1,241
1,087
Share-based compensation expense
164
190
Accrued compensation
342
370
Other
419
408
Gross deferred tax assets
5,455
4,501
Valuation allowance
(457)
(374)
Total deferred tax assets .
4,998
4,127
LIABILITIES
Purchased intangible assets .
(705)
(753)
Depreciation .
(141)
(118)
Unrealized gains on investments .
(70)
(33)
Other
(112)
(145)
Total deferred tax liabilities
(1,028)
(1,049)
Total net deferred tax assets
$3,970
$3,078


Question: Analyse this data from a financial earnings document. What was the change in Share-based compensation expense between 2018 and 2019?
Choices:
305
-26
354
26
138
Correct choice index: 1
3.1 Financial risk factors (continued)
(a) Market risk (continued)
(iii) Interest rate risk (continued)
During the year ended 31 December 2019, the Group entered into certain interest rate swap contracts to hedge its exposure arising from borrowings carried at floating rates. Under these interest rate swap contracts, the Group agreed with the counterparties to exchange, at specified interval, the difference between fixed contract rates and floating-rate interest amounts calculated by reference to the agreed notional amounts. These interest rate swap contracts had the economic effect of converting borrowings from floating rates to fixed rates and were qualified for hedge accounting. Details of the Group’s outstanding interest rate swap contracts as at 31 December 2019 have been disclosed in Note 38.
The effects of the interest rate swaps on the Group’s financial position and performance are as follows:
Swaps currently in place cover majority of the floating-rate borrowing and notes payable principal outstanding.
As at 31 December 2019 and 2018, management considered that any reasonable changes in the interest rates would not result in a significant change in the Group’s results as the Group’s exposure to cash flow interest-rate risk arising from its borrowings and notes payable carried at floating rates after considering the effect of hedging is considered to be insignificant. Accordingly, no sensitivity analysis is presented for interest rate risk.

2019
2018
RMB’Million
RMB’Million
Interest rate swaps
Carrying amount (non-current (liabilities)/assets)
(494)
1,663
Notional amount
29,423
77,630
Maturity date
30/7/2021~
28/6/2019~
11/4/2024
8/12/2023
Hedge ratio
1:1
1:1
Change in fair value of outstanding hedging instruments since 1 January
(2,139)
181
Change in value of hedged item used to determine hedgeeffectiveness
(2,139)
181
Weighted average hedged rate for the year
2.10%
1.60%


Question: Analyse this data from a financial earnings document. How much is the change between 2018 to 2019 carrying amount of the interest rate swaps?
Choices:
-532
-1663
-78124
-2157
-675
Correct choice index: 3
9. Income Taxes
On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed.
The Tax Act includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries and a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019.
Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act.
In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment.
The U.S. Treasury Department, the Internal Revenue Service (“IRS”), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available.
Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company’s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):

Fiscal years ended July 31,
2019
2018
2017
Domestic
$(1,778)
$(13,501)
$21,723
International
14,230
5,225
6,803
Income (loss) before provision for (benefit from) income taxes
$12,452
$(8,276)
$28,526


Question: Analyse this data from a financial earnings document. What is the change in Income (loss) before provision for (benefit from) income taxes between 2017 and 2019?
Choices:
0
355205752
12452
-9271
-16074
Correct choice index: 4