trismik/FinRAG huggingface dataset:
notes to consolidated financial statements 2014 ( continued ) ( amounts in millions , except per share amounts ) a summary of the remaining liability for the 2007 , 2003 and 2001 restructuring programs is as follows : program program program total .

2007 Program
2003 Program
2001 Program
Total
Liability at December 31, 2006
$—
$12.6
$19.2
$31.8
Net charges (reversals) and adjustments
19.1
(0.5)
(5.2)
13.4
Payments and other<sup>1</sup>
(7.2)
(3.1)
(5.3)
(15.6)
Liability at December 31, 2007
$11.9
$9.0
$8.7
$29.6
Net charges and adjustments
4.3
0.8
0.7
5.8
Payments and other<sup>1</sup>
(15.0)
(4.1)
(3.5)
(22.6)
Liability at December 31, 2008
$1.2
$5.7
$5.9
$12.8

1 includes amounts representing adjustments to the liability for changes in foreign currency exchange rates .
other reorganization-related charges other reorganization-related charges relate to our realignment of our media businesses into a newly created management entity called mediabrands and the 2006 merger of draft worldwide and foote , cone and belding worldwide to create draftfcb .
charges related to severance and terminations costs and lease termination and other exit costs .
we expect charges associated with mediabrands to be completed during the first half of 2009 .
charges related to the creation of draftfcb in 2006 are complete .
the charges were separated from the rest of our operating expenses within the consolidated statements of operations because they did not result from charges that occurred in the normal course of business. .

Question: Analyse this data from a financial earnings document. what is the average liability for all three programs , as of december 31 , 2008 , in millions?
Choices:
4.6
4.23333
4.3
4.26667
6.9
Correct choice index: 3
corporate/other corporate/other includes global staff functions ( including finance , risk , human resources , legal and compliance ) and other corporate expense , global operations and technology , residual corporate treasury and corporate items .
at december 31 , 2010 , this segment had approximately $ 272 billion of assets , consisting primarily of citi 2019s liquidity portfolio , including $ 87 billion of cash and deposits with banks. .

In millions of dollars
2010
2009
2008
Net interest revenue
$1,059
$(1,657)
$(2,671)
Non-interest revenue
695
(8,898)
413
Total revenues, net of interest expense
$1,754
$(10,555)
$(2,258)
Total operating expenses
$1,953
$1,418
$511
Provisions for loan losses and for benefits and claims
—
—
—
(Loss) from continuing operations before taxes
$(199)
$(11,973)
$(2,769)
Benefits for income taxes
(153)
(4,356)
(585)
(Loss) from continuing operations
$(46)
$(7,617)
$(2,184)
Income (loss) from discontinued operations, net of taxes
(68)
(445)
4,002
Net income (loss) before attribution of noncontrolling interests
$(114)
$(8,062)
$1,818
Net (loss) attributable to noncontrolling interests
(48)
(2)
—
Net income (loss)
$(66)
$(8,060)
$1,818

2010 vs .
2009 revenues , net of interest expense increased primarily due to the absence of the loss on debt extinguishment related to the repayment of the $ 20 billion of tarp trust preferred securities and the exit from the loss-sharing agreement with the u.s .
government , each in the fourth quarter of 2009 .
revenues also increased due to gains on sales of afs securities , benefits from lower short- term interest rates and other improved treasury results during the current year .
these increases were partially offset by the absence of the pretax gain related to citi 2019s public and private exchange offers in 2009 .
operating expenses increased primarily due to various legal and related expenses , as well as other non-compensation expenses .
2009 vs .
2008 revenues , net of interest expense declined primarily due to the pretax loss on debt extinguishment related to the repayment of tarp and the exit from the loss-sharing agreement with the u.s .
government .
revenues also declined due to the absence of the 2008 sale of citigroup global services limited recorded in operations and technology .
these declines were partially offset by a pretax gain related to the exchange offers , revenues and higher intersegment eliminations .
operating expenses increased primarily due to intersegment eliminations and increases in compensation , partially offset by lower repositioning reserves. .

Question: Analyse this data from a financial earnings document. what was the ratio of total operating expenses to net interest income in 2010?
Choices:
9.71642
1.84419
-4.38876
-0.16312
1953
Correct choice index: 1
22. Income Taxes
Teekay and a majority of its subsidiaries are not subject to income tax in the jurisdictions in which they are incorporated because they do not conduct business or operate in those jurisdictions. However, among others, the Company’s U.K. and Norwegian subsidiaries are subject to income taxes.
The significant components of the Company’s deferred tax assets and liabilities are as follows:
(1) Substantially all of the Company's estimated net operating loss carryforwards of $878.3 million relates primarily to its U.K., Spanish, Norwegian and Luxembourg subsidiaries and, to a lesser extent, to its Australian subsidiaries.
The Company had estimated disallowed finance costs in Spain and Norway of approximately $15.1 million and $15.0 million, respectively, at December 31, 2019, which are available for 18 years and 10 years, respectively, from the year the costs are incurred for offset against future taxable income in Spain and Norway, respectively. The Company's estimated tax losses in Luxembourg are available for offset against taxable future income in Luxembourg, either indefinitely for losses arising prior to 2017, or for 17 years for losses arising subsequent to 2016.

December 31,
December 31,
2019
2018
$
$
Deferred tax assets:
Vessels and equipment
1,646
5,868
Tax losses carried forward and disallowed finance costs (1)
164,009
155,910
Other
19,674
10,545
Total deferred tax assets
185,329
172,323
Deferred tax liabilities:
Vessels and equipment
22,913
18,037
Provisions
6,512
5,588
Other
—
2,060
Total deferred tax liabilities
29,425
25,685
Net deferred tax assets
155,904
146,638
Valuation allowance
(153,302)
(144,560)
Net deferred tax assets
2,602
2,078


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Deferred tax assets: Other from December 31, 2019 to December 31, 2018?
Choices:
-4677
0
9129
-9129
9
Correct choice index: 2
entergy mississippi , inc .
management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 16.5 million primarily due to lower other operation and maintenance expenses , higher net revenues , and a lower effective income tax rate , partially offset by higher depreciation and amortization expenses .
2015 compared to 2014 net income increased $ 17.9 million primarily due to the write-off in 2014 of the regulatory assets associated with new nuclear generation development costs as a result of a joint stipulation entered into with the mississippi public utilities staff , subsequently approved by the mpsc , partially offset by higher depreciation and amortization expenses , higher taxes other than income taxes , higher other operation and maintenance expenses , and lower net revenue .
see note 2 to the financial statements for discussion of the new nuclear generation development costs and the joint stipulation .
net revenue 2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Amount (In Millions)
2015 net revenue
$696.3
Retail electric price
12.9
Volume/weather
4.7
Net wholesale revenue
(2.4)
Reserve equalization
(2.8)
Other
(3.3)
2016 net revenue
$705.4

the retail electric price variance is primarily due to a $ 19.4 million net annual increase in revenues , as approved by the mpsc , effective with the first billing cycle of july 2016 , and an increase in revenues collected through the storm damage rider .
see note 2 to the financial statements for more discussion on the formula rate plan and the storm damage rider .
the volume/weather variance is primarily due to an increase of 153 gwh , or 1% ( 1 % ) , in billed electricity usage , including an increase in industrial usage , partially offset by the effect of less favorable weather on residential and commercial sales .
the increase in industrial usage is primarily due to expansion projects in the pulp and paper industry , increased demand for existing customers , primarily in the metals industry , and new customers in the wood products industry. .

Question: Analyse this data from a financial earnings document. what is the net change in net revenue during 20016 for entergy mississippi , inc.?
Choices:
0.1
1401.7
552.4
9.1
-676.9
Correct choice index: 3
notes to consolidated financial statements 236 jpmorgan chase & co./2010 annual report the table below sets forth the accretable yield activity for the firm 2019s pci consumer loans for the years ended december 31 , 2010 , 2009 and .

Year ended December 31,
Total PCI
(in millions, except ratios)
2010
2009
2008
Balance, January 1
$25,544
$32,619
$—
Washington Mutual acquisition
—
—
39,454
Accretion into interest income
(3,232)
(4,363)
(1,292)
Changes in interest rates on variable rate loans
(819)
(4,849)
(5,543)
Other changes in expected cash flows<sup>(a)</sup>
(2,396)
2,137
—
Balance, December 31
$19,097
$25,544
$32,619
Accretable yield percentage
4.35%
5.14%
5.81%

( a ) other changes in expected cash flows may vary from period to period as the firm continues to refine its cash flow model and periodically updates model assumptions .
for the years ended december 31 , 2010 and 2009 , other changes in expected cash flows were principally driven by changes in prepayment assumptions , as well as reclassification to the nonaccretable difference .
such changes are expected to have an insignificant impact on the accretable yield percentage .
the factors that most significantly affect estimates of gross cash flows expected to be collected , and accordingly the accretable yield balance , include : ( i ) changes in the benchmark interest rate indices for variable rate products such as option arm and home equity loans ; and ( ii ) changes in prepayment assump- tions .
to date , the decrease in the accretable yield percentage has been primarily related to a decrease in interest rates on vari- able-rate loans and , to a lesser extent , extended loan liquida- tion periods .
certain events , such as extended loan liquidation periods , affect the timing of expected cash flows but not the amount of cash expected to be received ( i.e. , the accretable yield balance ) .
extended loan liquidation periods reduce the accretable yield percentage because the same accretable yield balance is recognized against a higher-than-expected loan balance over a longer-than-expected period of time. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the accretable yield activity for the firm 2019s pci consumer loans in 2010
Choices:
-0.25239
-0.91634
-0.19765
-0.33759
-31991
Correct choice index: 0
Assets and Liabilities Measured at Fair Value
The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at December 31,
2019:
The carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those
instruments.
The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of
December 31, 2019.

Level 1
Level 2
Level 3
(In thousands)
Assets
Cash equivalents: Money market funds
$256,915
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$ 598
Liabilities
Long term liabilities:
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145


Question: Analyse this data from a financial earnings document. What is the company's net assets measured at fair value as at December 31, 2019?
Choices:
257513
256915
257368
25736800
257510
Correct choice index: 2
7 OTHER GAINS, NET
Note: (a) The disposal and deemed disposal gains of approximately RMB8,492 million recognised during the year ended 31 December 2019 mainly comprised the following:
– net gains of approximately RMB4,859 million (2018: RMB1,661 million) on dilution of the Group’s equity interests in certain associates due to new equity interests being issued by these associates (Note 21). These investee companies are principally engaged in Internet-related business; and
– aggregate net gains of approximately RMB3,633 million (2018: RMB1,271 million) on disposals, partial disposals or deemed disposals of various investments of the Group.
(b) Net fair value gains on FVPL of approximately RMB9,511 million (Note 24) recognised during the year ended 31 December 2019 mainly comprised the following:
– aggregate gains of approximately RMB1,886 million (2018: RMB22,215 million) arising from reclassification of several investments principally engaged in Internet-related business from FVPL to investments in associates due to the conversion of the Group’s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the Group has board representation upon their respective initial public offerings (“IPO”); and
– net gains of approximately RMB7,625 million (2018: RMB6,523 million) from fair value changes of FVPL.

2019
2018
RMB’Million
RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a))
8,492
2,932
Net fair value gains on FVPL (Note (b))
9,511
28,738
Subsidies and tax rebates
4,263
3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c))
(4,006)
(17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38)
1,647
1,019
Dividend income
1,014
686
Donations to Tencent Charity Funds
(850)
(730)
Others
(382)
(1,810)
19,689
16,714


Question: Analyse this data from a financial earnings document. What is the change in dividend income from 2018 to 2019?
Choices:
353
2824
328
-18675
0
Correct choice index: 2
3.5 INCOME TAXES
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
Fiscal 2019 income taxes expense amounted to $83.7 million compared to a recovery of $17.2 million for the prior year mainly attributable to: • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the United States; • the increase in profit before income taxes which is mostly related to the impact of the MetroCast acquisition completed in the second quarter of fiscal 2018, and • the appreciation of the US dollar against the Canadian dollar compared to the prior year.
On March 19, 2019, the Department of Finance Canada confirmed the acceleration of tax depreciation on most capital investments for property, plant and equipment acquired after November 20, 2018, which phases out during the period from 2023 to 2028. The federal accelerated tax depreciation had a favorable impact on the current income tax expense of the Corporation in fiscal 2019. On March 21, 2019, the Québec Department of Finance confirmed that it would harmonize with the Federal legislation.
On December 22, 2017, the U.S. federal government enacted the Tax Cuts and Jobs Act (the "Act"). The tax reform reduced the general federal corporate tax rate from 35% to 21% starting after 2017 which reduced net deferred tax liabilities by approximately $94 million (US$74 million) in the second quarter of fiscal 2018. In addition, the Act calls for other changes such as interest deductibility limitations, full deduction of acquisitions of tangible assets, net operating losses limitations as well as base erosion anti-avoidance, which together with tax rate reductions, had an overall favorable impact on the income tax expense.

Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Profit before income taxes
440,563
367,380
19.9
Combined Canadian income tax rate
26.50%
26.50%
—
Income taxes at combined Canadian income tax rate
116,749
97,356
19.9
Difference in operations' statutory income tax rates
1,466
(3)
—
Impact on deferred taxes as a result of changes in substantively enacted tax rates
15
(94,175)
—
Impact on income taxes arising from non-deductible expenses and non-taxable profit
(565)
1,670
—
Tax impacts related to foreign operations
(28,633)
(22,099)
29.6
Other
(5,377)
53
—
83,655
(17,198)
—


Question: Analyse this data from a financial earnings document. What was the average Income taxes at combined Canadian income tax rate?
Choices:
48689
214105
107052.5
-9.7
10705250
Correct choice index: 2
16. INCOME TAXES
The components of (loss) income before (benefit from) income taxes are:

(in thousands)
2019
2018
2017
Domestic
$(51,396)
(27,494)
57,493
Foreign
(83,450)
15,951
28,742
(Loss) income before (benefit from) income taxes
$(134,846)
$(11,543)
$86,235


Question: Analyse this data from a financial earnings document. What is the average loss from domestic and foreign sources in 2019?
Choices:
-5
16027
-2
-12
67423
Correct choice index: 4
1. NATURE OF BUSINESS
Nordic American Tankers Limited (“NAT”) was formed on June 12, 1995 under the laws of the Islands of Bermuda. The Company’s shares trade under the symbol “NAT” on the New York Stock Exchange. The Company was formed for the purpose of acquiring and chartering out double-hull tankers.
The Company is an international tanker company that currently has a fleet of 23 Suezmax tankers. The Company has not disposed of or acquired new vessels in 2019. The 23 vessels the Company operated per December 31, 2019, average approximately 156,000 dwt each. In 2019, 2018 and 2017, the Company chartered out its operating vessels primarily in the spot market.
The Company’s Fleet
The Company’s current fleet consists of 23 Suezmax crude oil tankers of which the vast majority have been built in Korea.

Vessel
Built in
Deadweight Tons
Delivered to NAT in
Nordic Freedom
2005
159,331
2005
Nordic Moon
2002
160,305
2006
Nordic Apollo
2003
159,998
2006
Nordic Cosmos
2003
159,999
2006
Nordic Grace
2002
149,921
2009
Nordic Mistral
2002
164,236
2009
Nordic Passat
2002
164,274
2010
Nordic Vega
2010
163,940
2010
Nordic Breeze
2011
158,597
2011
Nordic Zenith
2011
158,645
2011
Nordic Sprinter
2005
159,089
2014
Nordic Skier
2005
159,089
2014
Nordic Light
2010
158,475
2015
Nordic Cross
2010
158,475
2015
Nordic Luna
2004
150,037
2016
Nordic Castor
2004
150,249
2016
Nordic Sirius
2000
150,183
2016
Nordic Pollux
2003
150,103
2016
Nordic Star
2016
159,000
2016
Nordic Space
2017
159,000
2017
Nordic Tellus
2018
157,000
2018
Nordic Aquarius
2018
157,000
2018
Nordic Cygnus
2018
157,000
2018


Question: Analyse this data from a financial earnings document. What is the average weight of the Nordic Apollo and Nordic Cosmos?
Choices:
12799760001
159664.5
159998.5
161969.5
13912.9
Correct choice index: 2
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Chartered-out vessels, barges and pushboats:
The future minimum revenue, net of commissions, (i) for dry bulk vessels, expected to be earned on non-cancelable time charters; and (ii) for the Company’s logistics business, expected to be earned on non-cancelable time charters, COA’s with minimum guaranteed volumes and contracts with minimum guaranteed throughput in Navios Logistics’ ports expected to be earned on non-cancelable time charters, are as follows:
Revenues from time charters are not generally received when a vessel is off-hire, which includes time required for scheduled maintenance of the vessel.

Dry bulk vessels
Logistics business
2020
22,266
129,437
2021
4,607
97,544
2022
3,445
75,425
2023
—
69,250
2024
—
60,200
2025 and thereafter
—
642,479
Total minimum revenue, net of commissions
$30,318
$1,074,335


Question: Analyse this data from a financial earnings document. What was the difference in the total minimum revenue between dry bulk vessels and logistics business?
Choices:
35
0
612161
1005085
1044017
Correct choice index: 4
13 .
pension and other postretirement benefit plans the company has defined benefit pension plans covering eligible employees in the united states and in certain of its international subsidiaries .
as a result of plan design changes approved in 2011 , beginning on january 1 , 2013 , active participants in merck 2019s primary u.s .
defined benefit pension plans are accruing pension benefits using new cash balance formulas based on age , service , pay and interest .
however , during a transition period from january 1 , 2013 through december 31 , 2019 , participants will earn the greater of the benefit as calculated under the employee 2019s legacy final average pay formula or their new cash balance formula .
for all years of service after december 31 , 2019 , participants will earn future benefits under only the cash balance formula .
in addition , the company provides medical benefits , principally to its eligible u.s .
retirees and their dependents , through its other postretirement benefit plans .
the company uses december 31 as the year-end measurement date for all of its pension plans and other postretirement benefit plans .
net periodic benefit cost the net periodic benefit cost for pension and other postretirement benefit plans consisted of the following components: .

Pension Benefits
Other Postretirement Benefits
Years Ended December 31
2013
2012
2011
2013
2012
2011
Service cost
$682
$555
$619
$102
$82
$110
Interest cost
665
661
718
107
121
141
Expected return on plan assets
(1,097)
(970)
(972)
(126)
(136)
(142)
Net amortization
336
185
201
(50)
(35)
(17)
Termination benefits
58
27
59
50
18
29
Curtailments
(23)
(10)
(86)
(11)
(7)
1
Settlements
23
18
4
—
—
—
Net periodic benefit cost
$644
$466
$543
$72
$43
$122

the increase in net periodic benefit cost for pension and other postretirement benefit plans in 2013 as compared with 2012 is largely attributable to a change in the discount rate .
the net periodic benefit cost attributable to u.s .
pension plans included in the above table was $ 348 million in 2013 , $ 268 million in 2012 and $ 406 million in in connection with restructuring actions ( see note 3 ) , termination charges were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans related to expanded eligibility for certain employees exiting merck .
also , in connection with these restructuring activities , curtailments were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans .
in addition , settlements were recorded in 2013 , 2012 and 2011 on certain domestic and international pension plans .
table of contents .

Question: Analyse this data from a financial earnings document. in 2013 what was the percent of the net periodic benefit cost attributable to the us
Choices:
466
0.705
0.6304
-0.0357
0.7236
Correct choice index: 4