trismik/FinRAG huggingface dataset:
D) SHARE-BASED PAYMENT PLANS
The Corporation offers an Employee Stock Purchase Plan for the benefit of its employees and those of its subsidiaries and a Stock Option Plan to its executive officers and designated employees. No more than 10% of the outstanding subordinate voting shares are available for issuance under these plans. Furthermore, the Corporation offers an Incentive Share Unit Plan ("ISU Plan") and a Performance Share Unit Plan ("PSU Plan") for executive officers and designated employees, and a Deferred Share Unit Plan ("DSU Plan") for members of the Board of Directors ("Board").
Stock purchase plan The Corporation offers, for the benefit of its employees and those of its subsidiaries, an Employee Stock Purchase Plan, which is accessible to all employees up to a maximum of 7% of their base annual salary and the Corporation contributes 25% of the employee contributions. The subscriptions are made monthly and employee subordinate voting shares are purchased on the stock market.
Stock option plan A total of 3,432,500 subordinate voting shares are reserved for the purpose of the Stock Option Plan. The minimum exercise price at which options are granted is equal to the market value of such shares at the time the option is granted. Options vest equally over a period of five years beginning one year after the day such options are granted and are exercisable over ten years.
Under the Stock Option Plan, the following options were granted by the Corporation and are outstanding at August 31:
(1) For the year ended August 31, 2019, the Corporation granted 97,725 (126,425 in 2018) stock options to Cogeco's executive officers as executive officers of the Corporation. (2) The weighted average share price for options exercised during the year was $92.43 ($83.46 in 2018).

Years ended August 31,
2019
2018
Options
Weighted average exercise price
Options
Weighted average exercise price
$
$
Outstanding, beginning of the year
819,393
65.27
652,385
56.61
Granted (1)
201,525
65.62
281,350
85.08
Exercised (2)
(170,754)
57.28
(60,337)
57.77
Cancelled
(134,550)
72.43
(54,005)
72.28
Outstanding, end of the year
715,614
65.93
819,393
65.27
Exercisable, end of the year
264,374
55.99
277,108
49.76


Question: Analyse this data from a financial earnings document. What is the average Outstanding, end of the year options from 2018 to 2019?
Choices:
0
6140028
357839.6
421019.5
767503.5
Correct choice index: 4
16. SHARE-BASED PAYMENTS
a. Employee Share Plan
The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company’s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company.
Details of the movement in employee shares under the ESP are as follows:
The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).

2019
2018
No. of Shares
No. of Shares
Number of shares at beginning of year
114,758
137,227
Number of shares distributed to employees
45,560
42,480
Number of shares transferred to main share registry and/or disposed of
(44,526)
(64,949)
Number of shares at year end
115,792
114,758


Question: Analyse this data from a financial earnings document. What was the average number of shares at year end for both years?
Choices:
80159
517
115275
114758
115277
Correct choice index: 2
stock performance graph the following line-graph presentation compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 stock index for the past five years .
the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index , and the standard & poor 2019s 500 stock index on may 31 , 2002 and assumes reinvestment of all dividends .
comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/02 5/03 5/04 5/05 5/06 5/07 global payments inc .
s&p 500 s&p information technology * $ 100 invested on 5/31/02 in stock or index-including reinvestment of dividends .
fiscal year ending may 31 .
global payments s&p 500 information technology .

Global Payments
S&P 500
S&P Information Technology
May 31, 2002
$100.00
$100.00
$100.00
May 31, 2003
94.20
91.94
94.48
May 31, 2004
129.77
108.79
115.24
May 31, 2005
193.30
117.75
116.29
May 31, 2006
260.35
127.92
117.14
May 31, 2007
224.24
157.08
144.11

issuer purchases of equity securities on april 5 , 2007 , our board of directors authorized repurchases of our common stock in an amount up to $ 100 million .
the board has authorized us to purchase shares from time to time as market conditions permit .
there is no expiration date with respect to this authorization .
no amounts have been repurchased during the fiscal year ended may 31 , 2007. .

Question: Analyse this data from a financial earnings document. in comparison to overall information technology sector , how much percentage would global payments have earned the investor .
Choices:
12.97
280.13
219.24
0
80.13
Correct choice index: 4
amortized over a nine-year period beginning december 2015 .
see note 2 to the financial statements for further discussion of the business combination and customer credits .
the volume/weather variance is primarily due to the effect of more favorable weather during the unbilled period and an increase in industrial usage , partially offset by the effect of less favorable weather on residential sales .
the increase in industrial usage is primarily due to expansion projects , primarily in the chemicals industry , and increased demand from new customers , primarily in the industrial gases industry .
the louisiana act 55 financing savings obligation variance results from a regulatory charge for tax savings to be shared with customers per an agreement approved by the lpsc .
the tax savings resulted from the 2010-2011 irs audit settlement on the treatment of the louisiana act 55 financing of storm costs for hurricane gustav and hurricane ike .
see note 3 to the financial statements for additional discussion of the settlement and benefit sharing .
included in other is a provision of $ 23 million recorded in 2016 related to the settlement of the waterford 3 replacement steam generator prudence review proceeding , offset by a provision of $ 32 million recorded in 2015 related to the uncertainty at that time associated with the resolution of the waterford 3 replacement steam generator prudence review proceeding . a0 see note 2 to the financial statements for a discussion of the waterford 3 replacement steam generator prudence review proceeding .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Amount (In Millions)
2015 net revenue
$1,666
Nuclear realized price changes
(149)
Rhode Island State Energy Center
(44)
Nuclear volume
(36)
FitzPatrick reimbursement agreement
41
Nuclear fuel expenses
68
Other
(4)
2016 net revenue
$1,542

as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 124 million in 2016 primarily due to : 2022 lower realized wholesale energy prices and lower capacity prices , the amortization of the palisades below- market ppa , and vermont yankee capacity revenue .
the effect of the amortization of the palisades below- market ppa and vermont yankee capacity revenue on the net revenue variance from 2015 to 2016 is minimal ; 2022 the sale of the rhode island state energy center in december 2015 .
see note 14 to the financial statements for further discussion of the rhode island state energy center sale ; and 2022 lower volume in the entergy wholesale commodities nuclear fleet resulting from more refueling outage days in 2016 as compared to 2015 and larger exercise of resupply options in 2016 as compared to 2015 .
see 201cnuclear matters - indian point 201d below for discussion of the extended indian point 2 outage in the second quarter entergy corporation and subsidiaries management 2019s financial discussion and analysis .

Question: Analyse this data from a financial earnings document. what is the net change in net revenue during 2016?
Choices:
1474
1540
-124.0
-144
3208
Correct choice index: 2
Simultaneous with the Merger and the Private Offering, New Warrants to purchase 3,403,367 shares of Series B Preferred Stock at an average exercise price of
approximately $1.05 per share were issued to holders of Prior Protagenic warrants; additionally, the holder of $665,000 of our debt and $35,000 of accrued interest exchanged such debt for five-year warrants to purchase 295,945 shares of Series B Preferred Stock at $1.25 per share. Placement Agent Warrants to purchase 127,346 shares of Series B Preferred Stock at an exercise price of $1.25 per share were issued in connection with the Private offering. These warrants to purchase 423,291 shares of Series B Preferred Stock have been recorded as derivative liabilities. All of these warrants automatically converted into warrants to purchase our common stock upon the effectiveness of our reverse stock split in July 2016. See Note 5.
A summary of warrant issuances are as follows:
As of December 31, 2019, the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value
of $1,375,990.
As of December 31, 2018 the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value of
$3,633,335.

Warrants
Number
Weighted Average Exercise Price
Weighted Average Remaining Life
Outstanding December 31, 2017
3,826,658
$1.05
4.69
Granted
-
-
-
Outstanding December 31, 2018
3,826,658
$1.05
3.69
Granted
-
-
-
Outstanding December 31, 2019
3,826,658
$1.05
2.69


Question: Analyse this data from a financial earnings document. Using the intrinsic value of the company's shares issuable under warrants, what is the value of each share?
Choices:
0.01
1.05
-0.95
1.11
0.95
Correct choice index: 4
net unfunded credit commitments .

December 31 - in millions
2007
2006
Commercial
$39,171
$31,009
Consumer
10,875
10,495
Commercial real estate
2,734
2,752
Other
567
579
Total
$53,347
$44,835

commitments to extend credit represent arrangements to lend funds subject to specified contractual conditions .
at december 31 , 2007 , commercial commitments are reported net of $ 8.9 billion of participations , assignments and syndications , primarily to financial services companies .
the comparable amount at december 31 , 2006 was $ 8.3 billion .
commitments generally have fixed expiration dates , may require payment of a fee , and contain termination clauses in the event the customer 2019s credit quality deteriorates .
based on our historical experience , most commitments expire unfunded , and therefore cash requirements are substantially less than the total commitment .
consumer home equity lines of credit accounted for 80% ( 80 % ) of consumer unfunded credit commitments .
unfunded credit commitments related to market street totaled $ 8.8 billion at december 31 , 2007 and $ 5.6 billion at december 31 , 2006 and are included in the preceding table primarily within the 201ccommercial 201d and 201cconsumer 201d categories .
note 24 commitments and guarantees includes information regarding standby letters of credit and bankers 2019 acceptances .
at december 31 , 2007 , the largest industry concentration was for general medical and surgical hospitals , which accounted for approximately 5% ( 5 % ) of the total letters of credit and bankers 2019 acceptances .
at december 31 , 2007 , we pledged $ 1.6 billion of loans to the federal reserve bank ( 201cfrb 201d ) and $ 33.5 billion of loans to the federal home loan bank ( 201cfhlb 201d ) as collateral for the contingent ability to borrow , if necessary .
certain directors and executive officers of pnc and its subsidiaries , as well as certain affiliated companies of these directors and officers , were customers of and had loans with subsidiary banks in the ordinary course of business .
all such loans were on substantially the same terms , including interest rates and collateral , as those prevailing at the time for comparable transactions with other customers and did not involve more than a normal risk of collectibility or present other unfavorable features .
the aggregate principal amounts of these loans were $ 13 million at december 31 , 2007 and $ 18 million at december 31 , 2006 .
during 2007 , new loans of $ 48 million were funded and repayments totaled $ 53 million. .

Question: Analyse this data from a financial earnings document. what was the change in commercial commitments net of participations , assignments and syndications , primarily to financial services companies in 2007 compared to 2006 in billions?
Choices:
0.6
0.1
3.3
0
71.7
Correct choice index: 0
Contractual Obligations
The following table provides aggregate information regarding our contractual obligations as of March 31, 2019.
(1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies.
(2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes.
We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

(In thousands)
Total
2020
2021-2022
2023-2024
Thereafter
Operating leases (1)
$19,437
$4,143
$7,111
$3,686
$4,497
Capital leases
65
27
38
—
—
Asset retirement obligation
400
—
150
250
Total contractual obligations (2)
$19,902
$4,170
$7,299
$3,936
$4,497


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022?
Choices:
-4142
3175
-2968
3156
2968
Correct choice index: 4
During the year, we passed an additional 12,400 addresses in the Greater Cincinnati area with Fioptics, which included a focus on Fiber to the Premise ("FTTP") addresses as FTTP has become a more relevant solution for our customers. As of December 31, 2019, the Fioptics products are now available to approximately 623,400 customer locations or 75% of the Greater Cincinnati operating territory. During 2019, we passed an additional 5,900 addresses in Hawaii.  The Consumer/SMB Fiber products are now available to approximately 246,400 addresses, or 50% of the operating territory in Hawaii, including Oahu and the neighbor islands
In 2019, the Company also invested $24.0 million in Enterprise Fiber products, which includes fiber and IP-ased core network technology.  These investments position the Company to meet increased business and carrier demand within Greater Cincinnati and in contiguous markets in the Midwest region.  In Hawaii, expenditures are for high-bandwidth data transport products, such as metro-ethernet, including the Southeast Asia to United States ("SEA-US") cable.  We continue to evolve and optimize network assets to support the migration of legacy products to new technology, and as of December 31, 2019, the Company has:
increased the total number of commercial addresses with fiber-based services (referred to as a lit address) to 28,800 in Greater Cincinnati and 20,300 in Hawaii by connecting approximately 2,200 additional lit addresses in Greater Cincinnati and 1,200 additional lit addresses in Hawaii during the twelve months ended December 31, 2019;
expanded the fiber network to span more than 12,500 route miles in Greater Cincinnati and 4,700 route miles in Hawaii; and
provided cell site back-haul services to approximately 90% of the 1,000 cell sites in the Greater Cincinnati market, of which approximately 97% of these sites are lit with fiber, and 80% of the 1,100 cell sites in Hawaii, all of which are lit with fiber.
As a result of our investments, we have generated year-over-year Entertainment and Communications revenue growth each year since 2013.  The Company's expanding fiber assets allow us to support the ever-increasing demand for data, video and internet devices with speed, agility and security.  We believe our fiber investments are a long-term solution for our customers' bandwidth needs

Hawaii Operating Territory
2018
2019
Consumer / SMB Fiber Revenue (in millions):
$87.2
$42.3
Subscribers (in thousands):
High-speed internet
68.2
65.9
Video
42.7
48.8
Voice
30.0
30.3


Question: Analyse this data from a financial earnings document. What is the total number of subscribers in 2019?
Choices:
185.4
140.9
141.2
2942.1
221.8
Correct choice index: 1
Restructuring Expense
In October 2019, we began implementing a restructuring plan in our ongoing efforts to reduce operating costs and focus on advanced technologies. The restructuring plan, when complete, is expected to result in a workforce reduction of approximately 5% of our workforce and the closure and consolidation of certain U.S. and international office facilities. We expect to complete the restructuring by the end of the second fiscal quarter of 2020. We recorded restructuring expenses of $2.5 million in the fourth quarter of 2019, which included the following (in thousands)
As of December 31, 2019, we had accrued but unpaid restructuring costs of $1.5 million included in accrued liabilities on the Consolidated Balance Sheets

Cost of revenue
Sales and marketing
Research and development
General and administrative
Total restructuring expense
Employee severance and related payroll taxes
$28
$1,355
$340
$194
$1,917
Facilities closure expenses
.
435
89
524
Legal fees
.
.
.
89
89
$28
$1,790
$429
$283
$2,530


Question: Analyse this data from a financial earnings document. What is the total Sales and marketing and General and administrative?
Choices:
1879
1984
2073
2813
283
Correct choice index: 2
performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor's 500 composite stock index ( "s&p 500 index" ) , ( ii ) the standard & poor's industrials index ( "s&p industrials index" ) and ( iii ) the standard & poor's consumer durables & apparel index ( "s&p consumer durables & apparel index" ) , from december 31 , 2012 through december 31 , 2017 , when the closing price of our common stock was $ 43.94 .
the graph assumes investments of $ 100 on december 31 , 2012 in our common stock and in each of the three indices and the reinvestment of dividends .
the table below sets forth the value , as of december 31 for each of the years indicated , of a $ 100 investment made on december 31 , 2012 in each of our common stock , the s&p 500 index , the s&p industrials index and the s&p consumer durables & apparel index and includes the reinvestment of dividends. .

2013
2014
2015
2016
2017
Masco
$138.48
$155.26
$200.79
$227.08
$318.46
S&P 500 Index
$132.04
$149.89
$151.94
$169.82
$206.49
S&P Industrials Index
$140.18
$153.73
$149.83
$177.65
$214.55
S&P Consumer Durables & Apparel Index
$135.84
$148.31
$147.23
$138.82
$164.39

$ 50.00 $ 100.00 $ 150.00 $ 200.00 $ 250.00 $ 300.00 $ 350.00 masco s&p 500 index s&p industrials index s&p consumer durables & apparel index .

Question: Analyse this data from a financial earnings document. what was the percentage of the growth of the s&p 500 index from 2016 to 2017
Choices:
1
2.21593
0.21593
-133.15
36.67
Correct choice index: 2
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular

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


Question: Analyse this data from a financial earnings document. What is the 2018 deferred tax on overseas earnings, excluding the 15€m charge relating to the combination of Vodafone India with Idea Cellular?
Choices:
0
39
9
9000000
-18
Correct choice index: 2
12. Restructuring
In fiscal 2019, the Company initiated a restructuring plan to increase efficiency in its sales, marketing and distribution functions as well as reduce costs across all functional areas. During the year ended March 31, 2019, the Company incurred total restructuring charges of $14,765. These restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases. These charges include $2,632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan.
The activity in the Company’s restructuring accruals for the year ended March 31, 2019 is summarized as follows:
As of March 31, 2019, the outstanding restructuring accruals primarily relate to future severance and lease payments.
(In thousands, except per share data)

Lease abandonment charges
Severance & payroll related charges
Total
Balance at March 31, 2018
$—
$—
$—
Restructuring charges
1,034
14,606
15,640
Payments
(540)
(12,642)
(13,182)
Accrual reversals
—
(875)
(875)
Balance at March 31, 2019
$494
$1,089
$1,583


Question: Analyse this data from a financial earnings document. How much more was the balance at march 31, 2019 for Severance & payroll related charges than lease abandonment charges?
Choices:
595
-13136
1583
1470
540
Correct choice index: 0