trismik/FinRAG huggingface dataset:
Tax Carryforwards
The amount and expiration dates of income tax net operating loss carryforwards and tax credit carryforwards, which are available to reduce future taxes, if any, as of August 31, 2019 are as follows:
(1) Net of unrecognized tax benefits.
(2) Calculated based on the deferral method and includes foreign investment tax credits

(dollars in thousands)
Last Fiscal Year of Expiration
Amount
Income tax net operating loss carryforwards:(1)
Domestic–state
2039
$57,299
Foreign
2039 or indefinite
$565,609
Tax credit carryforwards:(1)
Domestic–federal
2029
$39,784
Domestic–state
2027
$3,313
Foreign(2)
2027 or indefinite
$15,345


Question: Analyse this data from a financial earnings document. What was the sum of all Tax credit carryforwards?
Choices:
58442
30690
46410
43097
82881
Correct choice index: 0
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands):
Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.

Year Ended December 31,
2019
2018
2017
Shares of common stock issuable under equity incentive plans outstanding
6,832
8,943
10,806
Convertible senior notes
1,905
79
-
Potential common shares excluded from diluted net loss per share
8,737
9,022
10,806


Question: Analyse this data from a financial earnings document. What is the total number of shares of common stock issuable under equity incentive plans outstanding between 2017 to 2019?
Choices:
27
28486
26581
12917
26660
Correct choice index: 2
13. SHARE-BASED EMPLOYEE COMPENSATION
Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company.
Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans.
Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019.
We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019.
Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands):
Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019
2018
2017
Nonvested stock units
$5,458
$5,737
$5,873
Stock options
936
1,790
1,826
Performance share awards
1,417
1,236
2,580
Nonvested restricted stock awards
—
33
88
Non-management directors’ deferred compensation
263
350
270
Total share-based compensation expense
$8,074
$9,146
$10,637


Question: Analyse this data from a financial earnings document. What is the average stock options from 2017-2019?
Choices:
1293
3343.33
1517.33
2726
1529.33
Correct choice index: 2
A.9.1 Results of operations
Statement of Income of Siemens AG in accordance with German Commercial Code (condensed)
Beginning of August 2018, Siemens AG carved out its mobility business to Siemens Mobility GmbH by way of singular succession. The decreases in revenue, cost of sales, gross profit and research and development (R & D) expenses were mainly driven by this carve-out.
On a geographical basis, 75 % of revenue was generated in the Europe, C. I. S., Africa, Middle East region, 18 % in the Asia, Australia region and 7 % in the Americas region. Exports from Germany accounted for 62 % of overall revenue. In fiscal 2019, orders for Siemens AG amounted to € 21.6 billion. Within Siemens AG, the development of revenue depends strongly on the completion of contracts, primarily in connection with large orders.
The R & D intensity (R & D as a percentage of revenue) increased by 0.8 percentage points year-over-year. The research and development activities of Siemens AG are fundamentally the same as for its fields of business activities within the Siemens Group, respectively. On an average basis, we employed 9,000 people in R & D in fiscal 2019.
The decrease in Financial income, net was primarily attributable to lower income from investments, net. The main factor for this decrease was a significant income from the profit transfer agreement with Siemens Beteiligungen Inland GmbH, Germany, in
fiscal 2018.

Fiscal year
(in millions of €)
2019
2018
% Change
Revenue
22,104
28,185
(22) %
Cost of Sales
(15,825)
(21,074)
25 %
Gross profit
6,279
7,111
(12) %
as percentage of revenue
28 %
25 %
Research and development expenses
(2,362)
(2,788)
15 %
Selling and general administrative expenses
(3,979)
(3,767)
(6) %
Other operating income (expenses), net
9,469
1
n / a
Financial income, net thereof Income from investments, net 3,754 (prior year 5,381)
3,188
4,643
(31) %
Income from business activity
12,596
5,199
142 %
Income taxes
(1,377)
(653)
(111) %
Net income
11,219
4,547
147 %
Profit carried forward
170
134
27 %
Allocation to other retained earnings
(6,005)
(1,451)
> (200) %
Unappropriated net income
5,384
3,230
67 %


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in Net Income from 2018 to 2019?
Choices:
30337584
6672
-5200
15766
0
Correct choice index: 1
NOTE 24. EARNINGS PER SHARE
Basic net earnings per common share is calculated by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for that period. The dilutive effect is calculated using the treasury stock method. The calculation of diluted net income per share assumes the exercise of options issued under our stock option plans (and the issuance of shares under our share plans) for periods in which exercises (or issuances) would have a dilutive effect.
The calculation of basic and diluted net income per share attributable to common shareholders is based on the following data:

December 31,
2018
2019
Net earnings used for purposes of calculating net income per common share
Net earnings from operations
157,133
329,013
Basic weighted average number of shares outstanding during the year (thousands)
52,432
49,418
Effect of dilutive potential common shares from stock options and restricted shares
678
580
Dilutive weighted average number of shares outstanding
53,110
49,999
Basic net earnings per share: from operations
3.00
6.66
Diluted net earnings per share:
2.96
6.58


Question: Analyse this data from a financial earnings document. What is the change in Net earnings from operations from 2018 to 2019?
Choices:
-157133
0
-171880
171880
328433
Correct choice index: 3
Cash flows
The following table summarizes our cash flow activities in fiscal 2019 compared to fiscal 2018.
Our cash flow activities in fiscal 2018 compared to fiscal 2017 were discussed under Liquidity, Capital Resources and Cash Requirement in Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations included in our Annual Report on Form 10-K for the fiscal year ended March 30, 2018.

Fiscal Year
(In millions)
2019
2018
Net cash provided by (used in):
Operating activities
$1,495
$957
Investing activities
$(241)
$(21)
Financing activities
$(1,209)
$(3,475)
Increase (decrease) in cash and cash equivalents
$17
$(2,473)


Question: Analyse this data from a financial earnings document. What is the average Net cash used in for Financing activities for fiscal 2019 and 2018?
Choices:
2342
669
3475
-632
-1133
Correct choice index: 0
Sales and Marketing
Sales and marketing expenses increased $3.1 million, or 1%, in 2019 as compared to 2018. As a percentage of revenue, sales and marketing expense decreased by approximately two percentage points, resulting from the 2018 Reallocation, increased cost efficiency, and leverage realized from changes to our sales commission plans as we continued our efforts to strategically scale our sales teams and improve their productivity.
Sales and marketing expenses decreased $15.6 million, or 7%, in 2018 as compared to 2017. As a percentage of revenue, sales and marketing expense decreased by approximately eight percentage points, primarily resulting from a combination of increased cost efficiency, reduction in headcount as part of our restructuring activities, and leverage realized from changes to our sales commission plans as we continued our efforts to strategically scale our sales teams and improve their productivity.

Year Ended December 31,
2019
2018
2017
(dollars in thousands)
Sales and marketing
$227,733
$224,635
$240,271
Percent of revenue
39.5%
41.8%
49.9%


Question: Analyse this data from a financial earnings document. What was the average sales and marketing expense from 2017-2019?
Choices:
692639
2
230879.67
150789.47
2308.8
Correct choice index: 2
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,
2019
Grant Date Fair Value
2018
Grant Date Fair Value
2017
Grant Date Fair Value
RSAs Granted
551,214
$ 9.87
478,210
$ 12.45
124,100
$ 23.12
PSAs Granted
371,672
$ 12.45
-
$ -
36,982
$ 23.27
Total
922,886
478,210
161,082


Question: Analyse this data from a financial earnings document. What was the average PSAs granted for 2017-2019?
Choices:
431519
136218
408654
-111563
1
Correct choice index: 1
transfer agent and registrar for common stock the transfer agent and registrar for our common stock is : computershare shareowner services llc 480 washington boulevard 29th floor jersey city , new jersey 07310 telephone : ( 877 ) 363-6398 sales of unregistered securities not applicable .
repurchase of equity securities the following table provides information regarding our purchases of our equity securities during the period from october 1 , 2014 to december 31 , 2014 .
total number of shares ( or units ) purchased 1 average price paid per share ( or unit ) 2 total number of shares ( or units ) purchased as part of publicly announced plans or programs 3 maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs 3 .

Total Number ofShares (or Units)Purchased<sup>1</sup>
Average Price Paidper Share (or Unit)<sup>2</sup>
Total Number ofShares (or Units)Purchased as Part ofPublicly AnnouncedPlans or Programs<sup>3</sup>
Maximum Number (or Approximate Dollar Value)of Shares (or Units) that MayYet Be Purchased Under thePlans or Programs<sup>3</sup>
October 1 - 31
5,854,930
$18.93
5,849,517
$159,819,370
November 1 - 30
4,266
$20.29
—
$159,819,370
December 1 - 31
826,744
$19.67
826,639
$143,559,758
Total
6,685,940
$19.02
6,676,156

1 included shares of our common stock , par value $ 0.10 per share , withheld under the terms of grants under employee stock-based compensation plans to offset tax withholding obligations that occurred upon vesting and release of restricted shares ( the 201cwithheld shares 201d ) .
we repurchased 5413 withheld shares in october 2014 , 4266 withheld shares in november 2014 and 105 withheld shares in december 2014 .
2 the average price per share for each of the months in the fiscal quarter and for the three-month period was calculated by dividing the sum of the applicable period of the aggregate value of the tax withholding obligations and the aggregate amount we paid for shares acquired under our stock repurchase program , described in note 5 to the consolidated financial statements , by the sum of the number of withheld shares and the number of shares acquired in our stock repurchase program .
3 in february 2014 , the board authorized a new share repurchase program to repurchase from time to time up to $ 300.0 million , excluding fees , of our common stock ( the 201c2014 share repurchase program 201d ) .
on february 13 , 2015 , we announced that our board had approved a new share repurchase program to repurchase from time to time up to $ 300.0 million , excluding fees , of our common stock .
the new authorization is in addition to any amounts remaining available for repurchase under the 2014 share repurchase program .
there is no expiration date associated with the share repurchase programs. .

Question: Analyse this data from a financial earnings document. what was the percentage decrease between total number of shares purchased in october and november?
Choices:
99.92714
-826644.07286
99.99966
0.99927
100.07286
Correct choice index: 0
Stock Appreciation Rights Awards
During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a Black-Scholes option-pricing model and a grant date price of $36.37 per share to Pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date. Approximately $14.8 million of the fair value of the replacement awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. As of May 26, 2019, the liability of the replacement stock appreciation rights was $0.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since acquisition.
The compensation income for our cash-settled stock appreciation rights totaled $13.7 million for fiscal 2019. Included in this amount is income of $14.0 million related to the mark-to-market of the liability established in connection with the Pinnacle acquisition and expense of $0.2 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of Conagra common shares. The related tax expense for fiscal 2019 was $3.4 million.
A summary of the stock appreciation rights activity as of May 26, 2019 and changes during the fiscal year then ended is presented below:

Number of Options (in Millions)
Weighted Average Exercise Price
Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value (in Millions)
Granted
2.3
$27.09
Exercised
(0.1)
$24.79
$0.1
Expired
(1.8)
$26.92
Outstanding at May 26, 2019
0.4
$28.13
0.16
$0.6
Exercisable at May 26, 2019
0.4
$28.13
0.16
$0.6


Question: Analyse this data from a financial earnings document. What is the proportion of exercised and expired stocks over granted stocks?
Choices:
0.85
1.21
1
826086.96
0.83
Correct choice index: 4
For a particular tax-paying component of the Company and within a particular tax jurisdiction, all current deferred tax liabilities and assets are offset and presented as a single amount, similarly to non-current deferred tax liabilities and assets. The Company does not offset deferred tax liabilities and assets attributable to different tax-paying components or to different tax jurisdictions.
The net deferred tax assets are recorded in legal entities which have been historically profitable and are expected to be profitable in the next coming years.

December 31, 2019
December 31, 2018
Tax loss carryforwards and investment credits
612
603
Less unrecognized tax benefit
(21)
(20)
Tax loss carry forwards net of unrecognized tax benefit
591
583
Inventory valuation
28
28
Impairment and restructuring charges
6
14
Fixed asset depreciation in arrears
39
35
Increased depreciation incentives
213
211
Capitalized development costs
118
108
Receivables for government funding
14
11
Tax credits granted on past capital investments
1,151
1,155
Pension service costs
81
65
Stock awards
6
7
Operating lease liabilities
40
—
Commercial accruals
15
12
Other temporary differences
22
26
Total deferred tax assets
2,324
2,255
Valuation allowances
(1,534)
(1,548)
Deferred tax assets, net
790
707
Accelerated fixed asset depreciation
(20)
(16)
Acquired intangible assets
(16)
(13)
Advances of government funding
(31)
(12)
Operating lease right-of-use assets
(40)
—
Other temporary differences
(7)
(7)
Deferred tax liabilities
(114)
(48)
Net deferred income tax asset
676
659


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Net deferred income tax asset from December 31, 2018 to 2019?
Choices:
595
-1551
0
683
17
Correct choice index: 4
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) upon termination of employment , excluding retirement , all of a participant 2019s unvested awards are forfeited .
however , when a participant terminates employment due to retirement , the participant generally retains all of their awards without providing additional service to the company .
eligible retirement is dependent upon age and years of service , as follows : age 55 with ten years of service , age 60 with five years of service and age 65 with two years of service .
compensation expense is recognized over the shorter of the vesting periods stated in the ltip , or the date the individual becomes eligible to retire .
there are 11550 shares of class a common stock reserved for equity awards under the ltip .
although the ltip permits the issuance of shares of class b common stock , no such shares have been reserved for issuance .
shares issued as a result of option exercises and the conversions of rsus are expected to be funded with the issuance of new shares of class a common stock .
stock options the fair value of each option is estimated on the date of grant using a black-scholes option pricing model .
the following table presents the weighted-average assumptions used in the valuation and the resulting weighted- average fair value per option granted for the years ended december 31: .

2009
2008
2007
Risk-free rate of return
2.5%
3.2%
4.4%
Expected term (in years)
6.17
6.25
6.25
Expected volatility
41.7%
37.9%
30.9%
Expected dividend yield
0.4%
0.3%
0.6%
Weighted-average fair value per option granted
$71.03
$78.54
$41.03

the risk-free rate of return was based on the u.s .
treasury yield curve in effect on the date of grant .
the company utilizes the simplified method for calculating the expected term of the option based on the vesting terms and the contractual life of the option .
the expected volatility for options granted during 2009 was based on the average of the implied volatility of mastercard and a blend of the historical volatility of mastercard and the historical volatility of a group of companies that management believes is generally comparable to mastercard .
the expected volatility for options granted during 2008 was based on the average of the implied volatility of mastercard and the historical volatility of a group of companies that management believes is generally comparable to mastercard .
as the company did not have sufficient publicly traded stock data historically , the expected volatility for options granted during 2007 was primarily based on the average of the historical and implied volatility of a group of companies that management believed was generally comparable to mastercard .
the expected dividend yields were based on the company 2019s expected annual dividend rate on the date of grant. .

Question: Analyse this data from a financial earnings document. what was the percent of the change in the risk-free rate of return from 2008 to 2009
Choices:
-0.01706
-115.21875
-116.66667
-1.67866
-0.21875
Correct choice index: 4