trismik/FinRAG huggingface dataset:
Fair Value Measurement of Financial Assets and Liabilities
The carrying values of the Company’s accounts receivable and accounts payable, approximated their fair values due to the short period of time to maturity or repayment.
The following tables set forth the Company’s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy (in thousands):
The fair value of the Company’s Level 1 financial instruments is based on quoted market prices in active markets for identical instruments. The fair value of the Company’s Level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data.
In addition, Level 2 assets and liabilities include derivative financial instruments associated with hedging activity, which are further discussed in Note 4. Derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates, forward rates, and discount rates. There is not an active market for each hedge contract, but the inputs used to calculate the value of the instruments are tied to active markets.

December 31, 2019
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$107,708
$—
$—
$107,708
U.S. government agencies
—
77,364
—
77,364
Corporate debt securities
—
207,137
—
207,137
Total
$107,708
$284,501
$—
$392,209
Liabilities:
Contingent consideration
$—
$—
$1,889
$1,889
Derivative liabilities
—
748
—
748
Total
$—
$748
$1,889
$2,637
December 31, 2018
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$273,546
$—
$—
$273,546
U.S. government agencies
—
72,840
—
72,840
Corporate debt securities
—
228,953
—
228,953
Derivative assets
—
623
—
623
Total
$273,546
$302,416
$—
$575,962
Liabilities:
Derivative liabilities
$—
$549
$—
$549
Stock warrant liability
—
—
410
410
Total
$—
$549
$410
$959


Question: Analyse this data from a financial earnings document. What is the difference in the total assets between Level 1 and Level 2 as of December 31, 2019?
Choices:
10955
-176793
176793
0
284500
Correct choice index: 2
Net Pension Expense
Net pension expense, as we define it below, includes the net periodic benefit costs related to both our pension and other postretirement plans. The net periodic benefit costs are determined annually based on beginning of year balances and are recorded ratably throughout the fiscal year, unless a significant re-measurement event occurs. The following is a summary of the net periodic benefit costs for the years ended June 30, 2019, 2018 and 2017:
In September 2016, we announced changes to retirement plans we offer to certain employees. Benefits accrued to eligible participants of our largest qualified defined benefit pension plan and certain non-qualified pension plans were frozen effective December 31, 2016. Approximately 1,900 affected employees were transitioned to the Company’s 401(k) plan that has been in effect for eligible employees since 2012, when the pension plan was closed to new entrants. We recognized the plan freeze during fiscal year 2017 as a curtailment, since it eliminated the accrual for a significant number of participants for all of their future services. We also made a voluntary pension contribution of $100.0 million to the affected plan in October 2016.
The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.

Years Ended June 30,
($ in millions)
2019
2018
2017
Pension plans
$9.8
$11.3
$45.8
Other postretirement plans
1.8
2.9
2.6
Net periodic benefit costs
$11.6
$14.2
$48.4


Question: Analyse this data from a financial earnings document. What was the change in Pension Plans in 2019 from 2018?
Choices:
-1.8
-1.5
0
3.3
110.7
Correct choice index: 1
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2008 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
12/31/2013
United Parcel Service, Inc.
$100.00
$107.75
$140.39
$145.84
$151.44
$221.91
Standard & Poor’s 500 Index
$100.00
$126.45
$145.49
$148.55
$172.30
$228.09
Dow Jones Transportation Average
$100.00
$118.59
$150.30
$150.31
$161.56
$228.42

.

Question: Analyse this data from a financial earnings document. what is the difference in performance for the five years ended 12/21/2013 between united parcel service inc . and the standard & poor's 500 index?
Choices:
-6.18
122.24
0
-128.09
-206.18
Correct choice index: 0
table of contents stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends .
fiscal year ending december 31 , 2015 .
( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lear corp. , lkq corp. , meritor inc. , standard motor products inc. , stoneridge inc. , superior industries international , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc .
company index november 17 , december 31 , december 31 , december 31 , december 31 , december 31 .

Company Index
November 17, 2011
December 31, 2011
December 31, 2012
December 31, 2013
December 31, 2014
December 31, 2015
Delphi Automotive PLC (1)
$100.00
$100.98
$179.33
$285.81
$350.82
$418.67
S&P 500 (2)
100.00
100.80
116.93
154.80
175.99
178.43
Automotive Supplier Peer Group (3)
100.00
89.62
109.96
166.26
176.25
171.91

dividends the company has declared and paid cash dividends of $ 0.25 per ordinary share in each quarter of 2014 and 2015 .
in addition , in january 2016 , the board of directors increased the annual dividend rate to $ 1.16 per ordinary share , and declared a regular quarterly cash dividend of $ 0.29 per ordinary share , payable on february 29 , 2016 to shareholders of record at the close of business on february 17 , 2016. .

Question: Analyse this data from a financial earnings document. what is the lowest return for the last year of the investment?
Choices:
71910000
0
75.99
71.91
-71.91
Correct choice index: 3
Disaggregation of revenue
The following table provides information about disaggregated revenue by primary geographical markets:
The Company derived over 90%, and approximately 88% and 84% of subscription revenues from RingCentral Office product for the years ended December 31, 2019, 2018 and 2017, respectively

Year ended December 31,
2019
2018
2017
Primary geographical markets
North America
93%
95%
96%
Others
7%
5%
4%
Total revenues
100%
100%
100%


Question: Analyse this data from a financial earnings document. What is the average percentage of revenue earned in North America between 2017 to 2019?
Choices:
94.67
94.74
63
0.95
63.02
Correct choice index: 0
included in the corporate and consumer loan tables above 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 company 2019s purchased distressed loan portfolio at december 31 , 2010 was $ 392 million , net of an allowance of $ 77 million as of december 31 , 2010 .
the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2010 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
$27
$920
$95
Purchases(1)
1
130
—
Disposals/payments received
(11)
(594)
—
Accretion
(44)
44
—
Builds (reductions) to the allowance
128
—
(18)
Increase to expected cash flows
(2)
19
—
FX/other
17
(50)
—
Balance at December 31, 2010(2)
$116
$469
$77

( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 130 million of purchased loans accounted for under the level-yield method and $ 0 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 $ 131 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 315 million of loans accounted for under the level-yield method and $ 154 million accounted for under the cost-recovery method. .

Question: Analyse this data from a financial earnings document. what is the percentage of allowance of the company's purchased distressed loan portfolio at december 31 , 2010?
Choices:
0.20256
0.16418
0.00213
1
0.19744
Correct choice index: 1
Note: 1 Primarily comprises foreign exchange differences reflected in the income statement in relation to sterling and US dollar balances.
Net financing costs increased by €1.3 billion, primarily driven by mark-to-market losses (including hedges of the mandatory convertible bond) and adverse foreign exchange rate movements. Net financing costs before interest on settlement of tax issues includes increased interest costs as part of the financing for the Liberty Global transaction as well as adverse interest rate movements on borrowings in foreign operations. Excluding these, underlying financing costs remained stable, reflecting consistent average net debt balances and weighted average borrowing costs for both periods.

Net financing costs
2019
2018
€m
€m
Investment income
433
685
Financing costs
(2,088)
(1,074)
Net financing costs
(1,655)
(389)
Analysed as:
Net financing costs before interest on settlement of tax issues
(1,043)
(749)
Interest income arising on settlement of outstanding tax issues
1
11
(1,042)
(738)
Mark to market (losses)/gains
(423)
27
Foreign exchange (losses)/gains1
(190)
322
Net financing costs
(1,655)
(389)


Question: Analyse this data from a financial earnings document. What is the average financing costs between 2018 and 2019?
Choices:
-3162
-828
1581
-1581
-1581000000
Correct choice index: 3
future regulatory developments future regulatory developments and actions could affect operations and increase operating costs for the airline industry , including our airline subsidiaries .
see part i , item 1a .
risk factors - " if we are unable to obtain and maintain adequate facilities and infrastructure throughout our system and , at some airports , adequate slots , we may be unable to operate our existing flight schedule and to expand or change our route network in the future , which may have a material adverse impact on our operations ," "our business is subject to extensive government regulation , which may result in increases in our costs , disruptions to our operations , limits on our operating flexibility , reductions in the demand for air travel , and competitive disadvantages" and "we are subject to many forms of environmental regulation and may incur substantial costs as a result" for additional information .
employees and labor relations the airline business is labor intensive .
in 2013 , salaries , wages , and benefits were one of our largest expenses and represented approximately 22% ( 22 % ) of our operating expenses .
the table below presents our approximate number of active full-time equivalent employees as of december 31 , 2013 .
american us airways wholly-owned regional carriers total .

American
US Airways
Wholly-owned Regional Carriers
Total
Pilots
7,900
4,100
3,400
15,400
Flight attendants
15,000
7,700
2,100
24,800
Maintenance personnel
11,300
3,100
2,400
16,800
Fleet service personnel
7,400
5,500
1,700
14,600
Passenger service personnel
10,300
6,200
6,400
22,900
Administrative and other
8,200
5,500
2,200
15,900
Total
60,100
32,100
18,200
110,400

.

Question: Analyse this data from a financial earnings document. what is the ratio of the total flight attendants to passenger service personnel
Choices:
0.65502
0.32314
1.08297
0.92339
1
Correct choice index: 2
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 13. Income Taxes
GreenSky, Inc. is taxed as a corporation and pays corporate federal, state and local taxes on income allocated to it from GS Holdings based upon GreenSky, Inc.’s economic interest held in GS Holdings. GS Holdings is treated as a pass-through partnership for income tax reporting purposes and not subject to federal income tax. Accordingly, the Company is not liable for income taxes on the portion of GS Holdings' earnings not allocated to it. The results for the year ended December 31, 2017 do not reflect income tax expense because, prior to the Reorganization Transactions, the consolidated GSLLC (and subsequently GS Holdings) pass-through entity was not subject to corporate tax.
The Company's income before income tax expense of $88,848, $133,514 and $138,668 during the years ended December 31, 2019, 2018 and 2017, respectively, consisted entirely of income earned in the United States.
Components of income tax expense consisted of the following for the years indicated: Year

Year Ended December 31,
2019
2018
Current income tax expense (benefit):
Federal
$5
$4
State
10
5
Deferred income tax expense (benefit):
Federal
4,206
4,860
State
(11,346)
665
Income tax expense (benefit)
$(7,125)
$5,534


Question: Analyse this data from a financial earnings document. What was the change in Federal Deferred income tax expense between 2018 and 2019?
Choices:
4202
-11985
-654
654
-1
Correct choice index: 2
humana inc .
notes to consolidated financial statements 2014 ( continued ) not be estimated based on observable market prices , and as such , unobservable inputs were used .
for auction rate securities , valuation methodologies include consideration of the quality of the sector and issuer , underlying collateral , underlying final maturity dates , and liquidity .
recently issued accounting pronouncements there are no recently issued accounting standards that apply to us or that will have a material impact on our results of operations , financial condition , or cash flows .
3 .
acquisitions on december 21 , 2012 , we acquired metropolitan health networks , inc. , or metropolitan , a medical services organization , or mso , that coordinates medical care for medicare advantage beneficiaries and medicaid recipients , primarily in florida .
we paid $ 11.25 per share in cash to acquire all of the outstanding shares of metropolitan and repaid all outstanding debt of metropolitan for a transaction value of $ 851 million , plus transaction expenses .
the preliminary fair values of metropolitan 2019s assets acquired and liabilities assumed at the date of the acquisition are summarized as follows : metropolitan ( in millions ) .

Metropolitan (in millions)
Cash and cash equivalents
$49
Receivables, net
28
Other current assets
40
Property and equipment
22
Goodwill
569
Other intangible assets
263
Other long-term assets
1
Total assets acquired
972
Current liabilities
(22)
Other long-term liabilities
(99)
Total liabilities assumed
(121)
Net assets acquired
$851

the goodwill was assigned to the health and well-being services segment and is not deductible for tax purposes .
the other intangible assets , which primarily consist of customer contracts and trade names , have a weighted average useful life of 8.4 years .
on october 29 , 2012 , we acquired a noncontrolling equity interest in mcci holdings , llc , or mcci , a privately held mso headquartered in miami , florida that coordinates medical care for medicare advantage and medicaid beneficiaries primarily in florida and texas .
the metropolitan and mcci transactions are expected to provide us with components of a successful integrated care delivery model that has demonstrated scalability to new markets .
a substantial portion of the revenues for both metropolitan and mcci are derived from services provided to humana medicare advantage members under capitation contracts with our health plans .
in addition , metropolitan and mcci provide services to medicare advantage and medicaid members under capitation contracts with third party health plans .
under these capitation agreements with humana and third party health plans , metropolitan and mcci assume financial risk associated with these medicare advantage and medicaid members. .

Question: Analyse this data from a financial earnings document. what is the working capital of metropolitan?
Choices:
-0.8
95.0
139
615
104
Correct choice index: 1
visa inc .
notes to consolidated financial statements 2014 ( continued ) september 30 , 2008 ( in millions , except as noted ) secured notes series b-1995 lease agreement in september 1995 , a real estate partnership owned jointly by visa u.s.a .
and visa international issued notes that are secured by certain office properties and facilities in california which are used by the company through a lease financing of net-leased office space ( 201c1995 lease agreement 201d ) .
series b of these notes , totaling $ 27 million , were issued with an interest rate of 7.83% ( 7.83 % ) and a stated maturity of september 15 , 2015 , and are payable monthly with interest-only payments for the first ten years and payments of interest and principal for the remainder of the term .
series b debt issuance costs of $ 0.3 million and a $ 0.8 million loss on termination of a forward contract are being amortized on a straight- line basis over the life of the notes .
the settlement entered into in connection with visa check/ master money antitrust litigation had triggered an event of default under the 1995 lease agreement .
accordingly , the related debt was classified as a current liability at september 30 , 2007 .
in may 2008 , visa inc. , visa u.s.a .
and visa international executed an amendment and waiver to the 1995 lease agreement ( 201camended 1995 lease agreement 201d ) , curing the default and including a guarantee of remaining obligations under the agreement by visa inc .
the interest terms remained unchanged .
future principal payments future principal payments on the company 2019s outstanding debt are as follows: .

Fiscal
( in millions)
2009
52
2010
12
2011
12
2012
13
2013
8
Thereafter
11
Total
$108

u.s .
commercial paper program visa international maintains a u.s .
commercial paper program to support its working capital requirements and for general corporate purposes .
this program allows the company to issue up to $ 500 million of unsecured debt securities , with maturities up to 270 days from the date of issuance and at interest rates generally extended to companies with comparable credit ratings .
at september 30 , 2008 , the company had no outstanding obligations under this program .
revolving credit facilities on february 15 , 2008 , visa inc .
entered into a $ 3.0 billion five-year revolving credit facility ( the 201cfebruary 2008 agreement 201d ) which replaced visa international 2019s $ 2.25 billion credit facility .
the february 2008 agreement matures on february 15 , 2013 and contains covenants and events of defaults customary for facilities of this type .
at september 30 , 2008 , the company is in compliance with all covenants with respect to the revolving credit facility. .

Question: Analyse this data from a financial earnings document. what portion of future principal payments are due in 2009?
Choices:
-56
1
0.48148
-0.48148
0.11111
Correct choice index: 2
Note 18 – Restructuring
During the second half of 2019, the Company implemented a restructuring plan to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives. Management assessed the efficiency of our operations and consolidated locations and personnel, among other things, where possible. As part of this restructuring plan, the Company announced plans to reduce its overall operating expenses, both in the U.S and internationally.
In February 2019, the Company announced the restructuring of certain of our workforce predominantly in Germany, which included the closure of our office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. We also offered voluntary early retirement to certain other employees, which was announced in March 2019.
In January 2018, the Company announced an early retirement incentive program for employees that met certain defined requirements. The cumulative amount incurred during the year ended December 31, 2018 related to this restructuring program was $7.3 million. We did not incur any additional expenses related to this restructuring program during the year ended December 31, 2019.
A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits in the Consolidated Balance Sheets as of December 31, 2019 and 2018, is as follows:

(In thousands)
2019
2018
Balance at beginning of period
$185
$205
Plus: Amounts charged to cost and expense
6,014
7,261
Less: Amounts paid
(4,631)
(7,281)
Balance at end of period
$1,568
$185


Question: Analyse this data from a financial earnings document. What was the change in Amounts charged to cost and expense between 2018 and 2019?
Choices:
-1247
13275
4446
-1240
-1247000000
Correct choice index: 0