trismik/FinRAG huggingface dataset:
Share-based Compensation Expense
We have several share-based compensation plans covering stock options and RSUs for our employees and directors, which are described more fully in Note 11.
We measure our compensation cost related to share-based payment transactions based on fair value of the equity or liability classified instrument. For purposes of estimating the fair value of each stock option unit on the date of grant, we utilize the Black-Scholes option-pricing model. Option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of our common stock (as determined by reviewing our historical public market closing prices). Our accounting for share-based compensation for RSUs is based on the closing market price of our common stock on the date of grant.
Our total share-based compensation expense recognized in the Company’s results of operations from non-cash and cash-portioned instruments issued to our employees and directors comprised the following (in thousands):

Year Ended December 31,
2019
2018
Research and development expense:
Stock option awards
$8
$38
RSU awards
13
27
21
$65
General and administrative expense:
Stock option awards
12
61
RSU awards
105
104
117
$165
Total share-based compensation expense
138
$230


Question: Analyse this data from a financial earnings document. How much did the stock-based compensation expense in the general and administrative operations decreased from 2018 to 2019?
Choices:
48
4800
0
5616
60
Correct choice index: 0
note 9 2014goodwill and other intangibles , net goodwill the following table outlines the activity in the carrying value of the company 2019s goodwill , which is all assigned to the company 2019s trading and investing segment ( dollars in thousands ) : .

Trading & Investing
Balance at December 31, 2011
$1,934,232
Activity
—
Balance at December 31, 2012
1,934,232
Impairment of goodwill
(142,423)
Balance at December 31, 2013
$1,791,809

goodwill is evaluated for impairment on an annual basis and when events or changes indicate the carrying value of an asset exceeds its fair value and the loss may not be recoverable .
at december 31 , 2013 and 2012 , the company 2019s trading and investing segment had two reporting units ; market making and retail brokerage .
at the end of june 2013 , the company decided to exit its market making business .
based on this decision in the second quarter of 2013 , the company conducted an interim goodwill impairment test for the market making reporting unit , using the expected sale structure of the market making business .
this structure assumed a shorter period of cash flows related to an order flow arrangement , compared to prior estimates of fair value .
based on the results of the first step of the goodwill impairment test , the company determined that the carrying value of the market making reporting unit , including goodwill , exceeded the fair value for that reporting unit as of june 30 , 2013 .
the company proceeded to the second step of the goodwill impairment test to measure the amount of goodwill impairment .
as a result of the evaluation , it was determined that the entire carrying amount of goodwill allocated to the market making reporting unit was impaired , and the company recognized a $ 142.4 million impairment of goodwill during the second quarter of 2013 .
for the year ended december 31 , 2013 , the company performed its annual goodwill assessment for the retail brokerage reporting unit , electing to qualitatively assess whether it was more likely than not that the fair value was less than the carrying value .
as a result of this assessment , the company determined that the first step of the goodwill impairment test was not necessary , and concluded that goodwill was not impaired at december 31 , 2013 .
at december 31 , 2013 , goodwill is net of accumulated impairment losses of $ 142.4 million related to the trading and investing segment and $ 101.2 million in the balance sheet management segment .
at december 31 , 2012 , goodwill is net of accumulated impairment losses of $ 101.2 million in the balance sheet management segment. .

Question: Analyse this data from a financial earnings document. what was the percent of the impairment of goodwill to the total goodwill balance at december 31 2013 \\n
Choices:
0.07949
-0.07949
2528.76017
0.00011
1407.3419
Correct choice index: 0
Discontinued Operations
In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The significant items included in "Income (loss) from discontinued operations, net of income taxes" are as follows:

Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$8,480
$(38)


Question: Analyse this data from a financial earnings document. What was the change in Provision (benefit) for income taxes between 2018 and 2019?
Choices:
2302
-2288
382
2288
2300
Correct choice index: 3
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
As of December 31, 2019, the Company does not have material operating or financing leases that have not yet commenced.
Maturities of operating and finance lease liabilities as of December 31, 2019 were as follows:
(1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.

Fiscal Year
Operating Lease (1)
Finance Lease (1)
2020
$904.3
$8.0
2021
878.3
5.3
2022
845.5
4.3
2023
810.3
3.0
2024
766.4
2.1
Thereafter
6,140.1
45.4
Total lease payments
10,344.9
68.1
Less amounts representing interest
(3,340.0)
(37.4)
Total lease liability
7,004.9
30.7
Less current portion of lease liability
494.5
6.7
Non-current lease liability
$6,510.4
$24.0


Question: Analyse this data from a financial earnings document. What was the sum of operating lease in fiscal years 2020-2022?
Choices:
0.3
2592.9
2628.1
3565.2
1790.6
Correct choice index: 2
table of contents the foreign provision for income taxes is based on foreign pre-tax earnings of $ 33.6 billion , $ 30.5 billion and $ 36.8 billion in 2014 , 2013 and 2012 , respectively .
the company 2019s consolidated financial statements provide for any related tax liability on undistributed earnings that the company does not intend to be indefinitely reinvested outside the u.s .
substantially all of the company 2019s undistributed international earnings intended to be indefinitely reinvested in operations outside the u.s .
were generated by subsidiaries organized in ireland , which has a statutory tax rate of 12.5% ( 12.5 % ) .
as of september 27 , 2014 , u.s .
income taxes have not been provided on a cumulative total of $ 69.7 billion of such earnings .
the amount of unrecognized deferred tax liability related to these temporary differences is estimated to be approximately $ 23.3 billion .
as of september 27 , 2014 and september 28 , 2013 , $ 137.1 billion and $ 111.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s .
dollar-denominated holdings .
amounts held by foreign subsidiaries are generally subject to u.s .
income taxation on repatriation to the u.s .
a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2014 , 2013 and 2012 ) to income before provision for income taxes for 2014 , 2013 and 2012 , is as follows ( dollars in millions ) : the company 2019s income taxes payable have been reduced by the tax benefits from employee stock plan awards .
for stock options , the company receives an income tax benefit calculated as the tax effect of the difference between the fair market value of the stock issued at the time of the exercise and the exercise price .
for rsus , the company receives an income tax benefit upon the award 2019s vesting equal to the tax effect of the underlying stock 2019s fair market value .
the company had net excess tax benefits from equity awards of $ 706 million , $ 643 million and $ 1.4 billion in 2014 , 2013 and 2012 , respectively , which were reflected as increases to common stock .
apple inc .
| 2014 form 10-k | 64 .

2014
2013
2012
Computed expected tax
$18,719
$17,554
$19,517
State taxes, net of federal effect
469
508
677
Indefinitely invested earnings of foreign subsidiaries
(4,744)
(4,614)
(5,895)
Research and development credit, net
(88)
(287)
(103)
Domestic production activities deduction
(495)
(308)
(328)
Other
112
265
162
Provision for income taxes
$13,973
$13,118
$14,030
Effective tax rate
26.1%
26.2%
25.2%

.

Question: Analyse this data from a financial earnings document. what was the change between september 27 , 2014 and september 28 , 2013 of the company 2019s cash , cash equivalents and marketable securities held by foreign subsidiaries based in u.s . dollar-denominated holdings , in billions?
Choices:
50.7
25800000
25.8
0
396.7
Correct choice index: 2
item 6 .
selected financial data the following table sets forth our selected financial data .
the table should be read in conjunction with item 7 and item 8 of this annual report on form 10-k. .

Year Ended December 31
($ in millions, except per share amounts)
2017
2016
2015
2014
2013
Sales and service revenues
$7,441
$7,068
$7,020
$6,957
$6,820
Goodwill impairment
—
—
75
47
—
Operating income (loss)
865
858
769
655
512
Net earnings (loss)
479
573
404
338
261
Total assets<sup></sup>
6,374
6,352
6,024
6,239
6,190
Long-term debt<sup>(1)</sup>
1,279
1,278
1,273
1,562
1,665
Total long-term obligations<sup></sup>
3,225
3,356
3,260
3,562
3,277
Net cash provided by (used in) operating activities
814
822
861
755
260
Free cash flow<sup>(2)</sup>
453
537
673
590
121
Dividends declared per share
$2.52
$2.10
$1.70
$1.00
$0.50
Basic earnings (loss) per share
$10.48
$12.24
$8.43
$6.93
$5.25
Diluted earnings (loss) per share
$10.46
$12.14
$8.36
$6.86
$5.18

( 1 ) long-term debt does not include the current portion of long-term debt , which is included in current liabilities .
( 2 ) free cash flow is a non-gaap financial measure and represents cash from operating activities less capital expenditures net of related grant proceeds .
see liquidity and capital resources in item 7 for more information on this measure. .

Question: Analyse this data from a financial earnings document. what was the return on total assets during 2013?
Choices:
1
-0.04216
0.00004
-261
0.04216
Correct choice index: 4
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The final fair values of the assets acquired and liabilities assumed from our acquisitions in 2018 are as follows:

Trek
Electrostatic Product Line
LumaSense
Total
Accounts and other receivable, net
$ 2,818
$  77
$  7,167
$ 10,062
Inventories
3,941
292
9,372
13,605
Property and equipment
594
50
1,353
1,997
Goodwill
—
1,220
36,258
37,478
Intangible assets
788
1,400
43,240
45,428
Deferred income tax assets
606
—
6,331
6,937
Other assets
854
—
6,004
6,858
Total assets acquired
9,601
3,039
109,725
122,365
Accounts payable
747
39
5,734
6,520
Deferred income tax liabilities
—
—
11,699
11,699
Other liabilities
2,782
—
7,608
10,390
Total liabilities assumed
3,529
39
25,041
28,609
Total fair value of net assets acquired
$ 6,072
$  3,000
$  84,684
$ 93,756


Question: Analyse this data from a financial earnings document. What was the difference between the fair value of Inventories between Trek and LumaSense?
Choices:
9080
-5381
5431
-33868
13313
Correct choice index: 2
Europe
Europe net revenues increased $749,000 in 2019 compared to 2018 (see “Revenues” above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs.
Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.

Year Ended December 31,
2019
2018
(In thousands)
Revenues
$36,898
$36,149
Income from operations
$4,461
$4,973
Income from operations as a % of revenues
12%
14%


Question: Analyse this data from a financial earnings document. What is the change in income from operations between 2018 and 2019?
Choices:
-512000000
-512
512
-176539
0
Correct choice index: 1
Income Tax Provision (Benefit)
The income tax benefit for the year ended December 31, 2019 was $12.6 million or approximately 39% of pre-tax loss compared to an income tax benefit of $6.7 million or approximately 20% of pre-tax loss for the year ended December 31, 2018.
The income tax benefit for the year ended December 31, 2019 primarily related to the mix of pre-tax income among jurisdictions, discrete tax benefits related to stockbased compensation, and release of certain reserves for uncertain tax positions under ASC 740-10.
The income tax benefit for the year ended December 31, 2018 primarily related to a partial release of our valuation allowance and the mix of pre-tax income among jurisdictions, excess tax benefits related to stock-based compensation, and release of uncertain tax positions under ASC 740-10.

Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
Income tax benefit
$(12,586)
$(6,653)
89%
% of pre-tax loss
39%
20%


Question: Analyse this data from a financial earnings document. What was the average income tax benefit for 2018 and 2019?
Choices:
-3326.7
-96195
-9619.5
-3696.5
-38478
Correct choice index: 2
company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s .
technology index .
the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s .
technology index on september 30 , 2006 .
data points on the graph are annual .
note that historic stock price performance is not necessarily indicative of future stock price performance .
comparison of 5 year cumulative total return* among apple inc. , the s&p 500 index , the s&p computer hardware index and the dow jones us technology index sep-10sep-09sep-08sep-07sep-06 sep-11 apple inc .
s&p 500 s&p computer hardware dow jones us technology *$ 100 invested on 9/30/06 in stock or index , including reinvestment of dividends .
fiscal year ending september 30 .
copyright a9 2011 s&p , a division of the mcgraw-hill companies inc .
all rights reserved .
copyright a9 2011 dow jones & co .
all rights reserved .
september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

September 30, 2006
September 30, 2007
September 30, 2008
September 30, 2009
September 30, 2010
September 30, 2011
Apple Inc.
$100
$199
$148
$241
$369
$495
S&P 500
$100
$116
$91
$85
$93
$94
S&P Computer Hardware
$100
$148
$124
$147
$174
$197
Dow Jones US Technology
$100
$123
$94
$104
$117
$120

.

Question: Analyse this data from a financial earnings document. what was the cumulative percentage return for the five years ended september 30 , 2011 for apple inc.?
Choices:
0.25
4
3.95
0.79
1.97
Correct choice index: 2
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reflects the impact of consolidation of GS Holdings into the Consolidated Statements of Operations for the years indicated.

Year Ended December 31,
2019
2018
Total revenue
$529,646
$414,673
Total costs and expenses
408,693
261,883
Operating profit
120,953
152,790
Total other income (expense), net
(22,297)
(19,276)
Net income
$98,656
$133,514


Question: Analyse this data from a financial earnings document. What was the change in operating profit between 2018 and 2019?
Choices:
-152790
1
273743
-31837
-54134
Correct choice index: 3
Adjusted Return on Invested Capital (Adjusted RoIC): TORM defines Adjusted RoIC as earnings before interest and tax (EBIT) less tax and impairment losses and reversals, divided by the average invested capital less average impairment for the period. Invested capital is defined below.
The Adjusted RoIC expresses the returns generated on capital invested in the Group adjusted for impacts related to the impairment of the fleet. The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors. Adjusted RoIC is calculated as follows:
¹⁾ Average invested capital is calculated as the average of the opening and closing balance of invested capital.
²⁾ Average impairment is calculated as the average of the opening and closing balances of impairment charges on vessels and goodwill in the balance sheet.

USDm
2019
2018
2017
EBIT less Tax
205.1
1.2
38.8
Impairment reversal
-120.0
-
-
EBIT less tax and impairment
85.1
1.2
38.8
Average invested capital¹⁾
1,627.7
1,437.7
1,396.9
Average impairment ²⁾
98.2
185.0
185.0
Average invested capital less average impairment
1,725.9
1,622.7
1,581.9
Adjusted RoIC
4.9%
0.1%
2.4%


Question: Analyse this data from a financial earnings document. What was the change in the Average invested capital less average impairment in 2019 from 2018?
Choices:
103.2
3348.6
1
-1437.7
15.7
Correct choice index: 0
NOTE 9. GOODWILL AND INTANGIBLES
A summary of goodwill activity follows (in thousands).

Year Ended December 31
2019
2018
Goodwill, beginning of period
$       3,178
$           -
Golden Ridge acquisition
-
3,178
MGI acquistion
737
-
Goodwill, end of period
$3,915
$3,178


Question: Analyse this data from a financial earnings document. What is the total goodwill obtained from acquisitions in 2018 and 2019?
Choices:
3187
391500
746
6356
3915
Correct choice index: 4
the remaining change in other expense was driven primarily by changes on foreign currency exchange instruments as further discussed in note 7 in 201citem 8 .
financial statements and supplementary data 201d of this report .
income taxes .

2018
2017
Current expense (benefit)
$(70)
$112
Deferred expense (benefit)
226
(97)
Total expense
$156
$15
Effective income tax rate
17%
2%

for discussion on income taxes , see note 8 in 201citem 8 .
financial statements and supplementary data 201d of this report .
discontinued operations discontinued operations net earnings increased primarily due to the gain on the sale of our aggregate ownership interests in enlink and the general partner of $ 2.6 billion ( $ 2.2 billion after-tax ) .
for discussion on discontinued operations , see note 19 in 201citem 8 .
financial statements and supplementary data 201d of this report 201d of this report .
results of operations 2013 2017 vs .
2016 the graph below shows the change in net earnings from 2016 to 2017 .
the material changes are further discussed by category on the following pages .
to facilitate the review , these numbers are being presented before consideration of earnings attributable to noncontrolling interests .
$ 1308 ( $ 165 ) ( $ 4 ) $ 1 $ 63 $ 400 ( $ 397 ) $ 126 $ 1204 ( $ 1458 ) $ 1078 2016 upstream operations marketing operations exploration expenses dd&a g&a financing costs , net other ( 1 ) income discontinued operations net earnings ( 1 ) other in the table above includes asset impairments , asset dispositions , restructuring and transaction costs and other expenses .
the graph below presents the drivers of the upstream operations change presented above , with additional details and discussion of the drivers following the graph .
( $ 427 ) ( $ 427 ) $ 1395$ 1 395 $ 2176$ 2 176 $ 3484 2016 production volumes field prices hedging 2017 upstream operations expenses .

Question: Analyse this data from a financial earnings document. what is the percentage increase in total expense from 2017 to 2018?
Choices:
100
1000
90.4
940.0
742.1
Correct choice index: 3
Loan-to-value (LTV): TORM defines Loan-to-value (LTV) ratio as Vessel values divided by net borrowings on the vessels.
LTV describes the net debt ratio on the vessel, and is used by TORM to describe the financial situation, the liquidity risk as well as to express the future possibilities to raise new capital by new loan facilities.

USDm
2019
2018
2017
Vessel values including newbuildings (broker values)
1,801.5
1,675.1
1,661.1
Total (value)
1,801.5
1,675.1
1,661.1
Borrowings
863.4
754.7
753.9
- Hereof debt regarding Land and buildings & Other plant and operating equipment
-8.7
-
-
Committed CAPEX on newbuildings
51.2
258.0
306.9
Loans receivables
-4.6
-
-
Cash and cash equivalents, including restricted cash
-72.5
-127.4
-134.2
Total (loan)
828.8
885.3
926.6
Loan-to-value (LTV) ratio
46.0%
52.9%
55.8%


Question: Analyse this data from a financial earnings document. What was the change in Total (loan) in 2019 from 2018?
Choices:
828.8
0
-832.3
56.5
-56.5
Correct choice index: 4
The following table represents the restricted stock units and SARS stock-based compensation information for the periods indicated (in thousands):
(1) Classified as income tax expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,
2019
2018
2017
Intrinsic value of SARS exercised
$335
$909
$5,053
Fair value of restricted stock units vested
$49,725
$62,592
$44,010
Tax benefit for stock compensation expense(1)
$611
$1,122
$560
Unrecognized stock-based compensation expense — restricted stock units
$41,778
Remaining weighted-average period for restricted stock units expense
1.3years


Question: Analyse this data from a financial earnings document. What was the change in the Intrinsic value of SARS exercised between 2017 and 2018?
Choices:
-4
910
-12
-213
-4144
Correct choice index: 4