trismik/FinRAG huggingface dataset:
at december 31 , 2012 and 2011 , we had a working capital surplus .
this reflects a strong cash position , which provides enhanced liquidity in an uncertain economic environment .
in addition , we believe we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities .
cash flows millions 2012 2011 2010 .

<i>Cash Flows</i><i>Millions</i>
<i>2012</i>
<i>2011</i>
<i>2010</i>
Cash provided by operating activities
$6,161
$5,873
$4,105
Cash used in investing activities
(3,633)
(3,119)
(2,488)
Cash used in financing activities
(2,682)
(2,623)
(2,381)
Net change in cash and cashequivalents
$(154)
$131
$(764)

operating activities higher net income in 2012 increased cash provided by operating activities compared to 2011 , partially offset by lower tax benefits from bonus depreciation ( as explained below ) and payments for past wages based on national labor negotiations settled earlier this year .
higher net income and lower cash income tax payments in 2011 increased cash provided by operating activities compared to 2010 .
the tax relief , unemployment insurance reauthorization , and job creation act of 2010 provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 , and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012 .
as a result of the act , the company deferred a substantial portion of its 2011 income tax expense .
this deferral decreased 2011 income tax payments , thereby contributing to the positive operating cash flow .
in future years , however , additional cash will be used to pay income taxes that were previously deferred .
in addition , the adoption of a new accounting standard in january of 2010 changed the accounting treatment for our receivables securitization facility from a sale of undivided interests ( recorded as an operating activity ) to a secured borrowing ( recorded as a financing activity ) , which decreased cash provided by operating activities by $ 400 million in 2010 .
investing activities higher capital investments in 2012 drove the increase in cash used in investing activities compared to 2011 .
included in capital investments in 2012 was $ 75 million for the early buyout of 165 locomotives under long-term operating and capital leases during the first quarter of 2012 , which we exercised due to favorable economic terms and market conditions .
higher capital investments partially offset by higher proceeds from asset sales in 2011 drove the increase in cash used in investing activities compared to 2010. .

Question: Analyse this data from a financial earnings document. what was the change in millions of cash provided by operating activities from 2010 to 2011?
Choices:
-1350752
-1768
2056
9978
1768.0
Correct choice index: 4
12 .
brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business .
citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices .
credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question .
citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines .
margin levels are monitored daily , and customers deposit additional collateral as required .
where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level .
exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi .
credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive .
brokerage receivables and brokerage payables consisted of the following: .

December 31,
In millions of dollars
2017
2016
Receivables from customers
$19,215
$10,374
Receivables from brokers, dealers and clearing organizations
19,169
18,513
Total brokerage receivables<sup>(1)</sup>
$38,384
$28,887
Payables to customers
$38,741
$37,237
Payables to brokers, dealers and clearing organizations
22,601
19,915
Total brokerage payables<sup>(1)</sup>
$61,342
$57,152

payables to brokers , dealers and clearing organizations 22601 19915 total brokerage payables ( 1 ) $ 61342 $ 57152 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: Analyse this data from a financial earnings document. at december 312017 what was the ratio of the total brokerage receivables to the total brokerage payables
Choices:
0.63156
-22958
1.92739
0.62574
0.00626
Correct choice index: 3
Adoption of ASC 606
On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, applying the modified retrospective method to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period.
The impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts. In the past, the Company recognized revenue from voyage charters ratably over the estimated length of each voyage, calculated on a discharge-to-discharge basis.
Under the new standard, the Company recognizes revenue from voyage charters ratably over the estimated length of each voyage, calculated on a load-to-discharge basis. In addition, the adoption of ASC 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts.
The cumulative effect of the changes made to the Company's consolidated January 1, 2018 balance sheet for the adoption of ASC 606 was as follows:
For the year ended December 31, 2018, revenues increased by $1,418, net income increased by $1,101 and basic and diluted net income per share increased by $0.01 as a result of applying ASC 606.

Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
Assets
Voyage receivables
$24,209
$1,336
$25,545
Liabilities
Deferred income taxes
83,671
(108)
83,563
Equity
Accumulated deficit
(265,758)
(1,228)
(266,986)


Question: Analyse this data from a financial earnings document. What is the change in Liabilities: Deferred income taxes from Balance at December 31, 2017 to January 1, 2018?
Choices:
82957
1
-108
167234
0
Correct choice index: 2
Non-operating Corporate
Selling, general and administrative: Selling, general and administrative expenses from our Non-operating Corporate segment for the year ended December 31, 2019 decreased $8.6 million to $24.9 million from $33.5 million for the year ended December 31, 2018. The decrease was driven by reductions in bonus expense, consulting and professional service fees, and employee wage and benefits expenses.
The HC2 Compensation Committee establishes annual salary, cash and equity-based bonus arrangements for certain HC2 executive employees on an annual basis. In determining the amounts payable pursuant to such cash and equity-based bonus arrangements for these employees, the Company has historically measured the growth in the Company’s NAV in accordance with a formula established by HC2’s Compensation Committee ("Compensation NAV") in 2014.
The Compensation NAV is generally determined by dividing the end of year Compensation NAV per share by the beginning year Compensation NAV per share and subtracting 1 from this amount (the "NAV Return"), and then subtracting the required threshold return rate from the NAV Return. The hurdle rate has consistently been set at 7%, and the plan allows for the share of up to 12% of growth over and above the hurdle rate.
HC2’s accrual for cash and equity-based bonus arrangements of HC2 executive employees as of December 31, 2019 and 2018 resulted in a $4.4 million decrease in expense recognized. These changes reflect the underlying performance in the Compensation NAV in the respective periods. In 2019 the NAV did not meet the hurdle rate, while in 2018 it grew approximately 21%.
For 2019, Compensation NAV did not meet the hurdle rate, and declined by 26.1%, resulting primarily from external events that occurred in the fourth quarter at our Insurance segment, with respect to our views on the future of the management fee agreement, along with our expectations of future dividends, after recent and ongoing discussions with our domestic regulator.
In accordance with the terms of the plan, this decline in Compensation NAV directly reduces the deferred cash compensation awarded in 2017 and 2018. The total reduction recognized in 2019 was $0.8 million, related to the claw back of a portion of the 2017 and 2018 awards which were unpaid as of December 31, 2019. In addition, the plan requires that future NAV growth continues to be determined using the high water mark based on the beginning Compensation NAV established at the beginning of 2019.

Years Ended December 31,
2019
2018
Increase / (Decrease)
Selling, general and administrative
$24.9
$33.5
$(8.6)
Depreciation and amortization
0.1
0.1
—
Loss from operations
$(25.0)
$(33.6)
$8.6


Question: Analyse this data from a financial earnings document. What is the average depreciation and amortization expense?
Choices:
4.4
0
-0.1
100
0.1
Correct choice index: 4
Cost of Net Revenue and Gross Profit
Cost of net revenue decreased $26.7 million to $149.5 million for the year ended December 31, 2019, as compared to $176.2 million for the year ended December 31, 2018. The decrease was primarily driven by lower sales. The decrease in gross profit percentage for the year ended December 31, 2019, as compared to the year ended December 31, 2018, was due to lower revenue and product mix.
We currently expect that gross profit percentage will fluctuate in the future, from period-to-period, based on changes in product mix, average selling prices, and average manufacturing costs.

Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
Cost of net revenue
$149,495
$176,223
(15)%
% of net revenue
47%
46%
Gross profit
167,685
208,774
(20)%
% of net revenue
53%
54%


Question: Analyse this data from a financial earnings document. What is the average Cost of net revenue, for the Years Ended December 31, 2019 to 2018?
Choices:
325718
176223
162859
603181
0
Correct choice index: 2
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2013 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 2956907 $ 35.01 2786760 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights<sup>(2)</sup>
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
2,956,907
$35.01
2,786,760
Equity compensation plans not approved by security holders<sup>(3)</sup>
—
—
—
Total
2,956,907
$35.01
2,786,760

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 818723 were subject to stock options , 1002217 were subject to outstanding restricted performance stock rights , 602400 were restricted stock rights , and 63022 were stock rights granted under the 2011 plan .
in addition , this number includes 24428 stock rights and 446117 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 818723 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. as of december 31 , 2013 , what is the value of securities remaining available for future issuance
Choices:
1225.7
103521314.1
97564467.6
35
2786725
Correct choice index: 2
synopsys , inc .
notes to consolidated financial statements 2014continued the company has the following tax loss and credit carryforwards available to offset future income tax liabilities : carryforward amount expiration ( in thousands ) .

Carryforward
Amount (in thousands)
ExpirationDate
Federal net operating loss carryforward
$57,265
2018-2034
Federal research credit carryforward
78,599
2019-2036
Federal foreign tax credit carryforward
2,081
2019-2022
International foreign tax credit carryforward
13,351
Indefinite
California research credit carryforward
169,038
Indefinite
Other state research credit carryforward
7,482
2023-2032
State net operating loss carryforward
33,201
2024-2035

the federal and state net operating loss carryforward is from acquired companies and the annual use of such loss is subject to significant limitations under internal revenue code section 382 .
foreign tax credits may only be used to offset tax attributable to foreign source income .
the federal research tax credit was permanently reinstated in fiscal 2016 .
the company adopted asu 2016-09 in the first quarter of fiscal 2017 .
the company recorded all income tax effects of share-based awards in its provision for income taxes in the condensed consolidated statement of operations on a prospective basis .
prior to adoption , the company did not recognize excess tax benefits from stock-based compensation as a charge to capital in excess of par value to the extent that the related tax deduction did not reduce income taxes payable .
upon adoption of asu 2016-09 , the company recorded a deferred tax asset of $ 106.5 million mainly related to the research tax credit carryover , for the previously unrecognized excess tax benefits with an offsetting adjustment to retained earnings .
adoption of the new standard resulted in net excess tax benefits in the provision for income taxes of $ 38.1 million for fiscal 2017 .
during the fourth quarter of fiscal 2017 , the company repatriated $ 825 million from its foreign subsidiary .
the repatriation was executed in anticipation of potential u.s .
corporate tax reform , and the company plans to indefinitely reinvest the remainder of its undistributed foreign earnings outside the united states .
the company provides for u.s .
income and foreign withholding taxes on foreign earnings , except for foreign earnings that are considered indefinitely reinvested outside the u.s .
as of october 31 , 2017 , there were approximately $ 598.3 million of earnings upon which u.s .
income taxes of approximately $ 110.0 million have not been provided for. .

Question: Analyse this data from a financial earnings document. what is the differnece between the federal and the state net operating loss carryforward?
Choices:
24064000000
-32819
24064.0
0
-31120
Correct choice index: 2
Financing receivables primarily consist of client loan and installment payment receivables (loans), investment in sales-type and direct financing leases, and commercial financing receivables. Client loan and installment payment receivables (loans) are provided primarily to clients to finance the purchase of hardware, software and services.
Payment terms on these financing arrangements are generally for terms up to seven years. Client loans and installment payment financing contracts are priced independently at competitive market rates. Investment in sales-type and direct financing leases relates principally to the company’s Systems products and are for terms ranging generally from two to six years.
Commercial financing receivables relate primarily to inventory and accounts receivable financing for dealers and remarketers of IBM and OEM products. Payment terms for inventory and accounts receivable financing generally range from 30 to 90 days.

($ in millions)
At December 31, 2019:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,077
$3,836
$13,592
$23,504
Unearned income
(509)
(4)
(570)
(1,083)
Recorded investment
$5,567
$3,831
$13,022
$22,421
Allowance for credit losses
(72)
(11)
(138)
(221)
Unguaranteed residual value
652
—
—
652
Guaranteed residual value
53
—
—
53
Total financing receivables, net
$6,199
$3,820
$12,884
$22,904
Current portion
$2,334
$3,820
$ 8,037
$14,192
Noncurrent portion
$3,865
$      —
$ 4,847
$ 8,712


Question: Analyse this data from a financial earnings document. What is the average of Recorded investment?
Choices:
7475
7473.33
7427.33
5158.33
7684
Correct choice index: 1
Other Income (Expense), Net
Other income (expense), net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains (losses). The income (expense) from foreign exchange is dependent upon the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
(1) Represents the release to income from other comprehensive income relating to the mark to market on shares we held in Guidance prior to our acquisition in the first quarter of Fiscal 2018.
(2) Represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of Fiscal 2018.

Year Ended June 30,
(In thousands)
2019
Change increase (decrease))
2018
Change increase (decrease))
2017
Foreign exchange gains (losses)
$(4,330)
$(9,175)
$4,845
$1,776
$3,069
OpenText share in net income (loss) of equity investees (note 8)
13,668
7,703
5,965
13
5,952
Income from long-term other receivable
—
(1,327)
1,327
(5,099)
6,426
Gain on shares held in Guidance (1)
—
(841)
841
841
—
Gain from contractual settlement (2)
—
(5,000)
5,000
5,000
—
Other miscellaneous income (expense)
818
823
(5)
(301)
296
Total other income (expense), net
$10,156
$(7,817)
$17,973
$2,230
$15,743


Question: Analyse this data from a financial earnings document. What is the change of Total other income (expense), net from fiscal year 2017 to 2019?
Choices:
4460
-2972
-3
-558700
-5587
Correct choice index: 4
NOTE 4. OTHER ASSETS
Goodwill
The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments, is as follows:
Goodwill acquired during fiscal 2019 totaled $17,015, with $12,893 of that resulting from the purchase of BOLTS Technologies, Inc., $3,999 resulting from the purchase of Agiletics, Inc., and the remainder resulting from a measurement period adjustment on the Ensenta valuation. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of BOLTS Technologies and Agiletics, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment.
Goodwill acquired during fiscal 2018 totaled $97,597, with $91,098 of that resulting from the purchase of Ensenta Corporation, included in the Payments segment. The remaining $6,499 of goodwill acquired during fiscal 2018 resulted from the purchase of Vanguard Software Group, which was added to the Company’s Complementary segment. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of Ensenta and Vanguard, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment.
The Goodwill reduction during fiscal 2018 was a result of the Company’s sale of jhaDirect product line in the first quarter. Goodwill allocated to the carrying amount of the net assets sold was calculated based on the relative fair values of the business disposed and the portion of the reporting unit that was retained.

June 30,
Core
2019
2018
Beginning balance
$195,956
$195,956
Goodwill, acquired during the year
4,000
—
Goodwill, adjustments related to dispositions
—
—
Ending balance
$199,956
$195,956
Payments
Beginning balance
$325,204
$234,106
Goodwill, acquired during the year
122
91,098
Goodwill, adjustments related to dispositions
—
—
Ending balance
$325,326
$325,204
Complementary
Beginning balance
$128,769
$122,403
Goodwill, acquired during the year
12,893
6,499
Goodwill, adjustments related to dispositions
—
(133)
Ending balance
$141,662
$128,769


Question: Analyse this data from a financial earnings document. How much goodwill was acquired during fiscal 2019, excluding the goodwill acquired from the purchase of BOLTS Technologies, Inc.?
Choices:
4122000000
4122
8771
-12863
13015
Correct choice index: 1