trismik/FinRAG huggingface dataset:
Restricted Stock Unit Award Plans
We have two Restricted Stock Unit Award Plans for our employees and non-employee directors, a 2017 Restricted Stock Unit Award Plan (the “2017 RSU Plan”) and a 2014 Restricted Stock Unit Award Plan (the “2014 RSU Plan”). Vesting of an RSU entitles the holder to receive a share of our common stock on a distribution date. Our non-employee director awards allow for non-employee directors to receive payment in cash, instead of stock, for up to 40% of each RSU award. The portion of the RSU awards subject to cash settlement are recorded as a liability in the Company’s consolidated balance sheet as they vest and being marked-to-market each reporting period until they are distributed. The liability was $29 thousand and $11 thousand at December 31, 2019 and 2018, respectively.
The compensation cost to be incurred on a granted RSU without a cash settlement option is the RSU’s fair value, which is the market price of our common stock on the date of grant, less its exercise cost. The compensation cost is amortized to expense and recorded to additional paid-in capital over the vesting period of the RSU award.
A summary of the grants under the RSU Plans as of December 31, 2019 and 2018, and for the year then ended consisted of the following (in thousands):

Year Ended
December 31,
2019
2018
Number of
Number of
Number of
Number of
RSUs
Vested RSUs
RSUs
Vested RSUs
Outstanding, Jan. 1
951
459
462
262
Granted
333
-
759
-
Distributed
(267)
(267)
(262)
(262)
Vested
-
825
-
459
Forfeited
-
-
(8)
-
Outstanding, Dec. 31
1,017
1,017
951
459


Question: Analyse this data from a financial earnings document. What is the difference between ending outstanding balance of RSUs and Vested RSUs in 2018?
Choices:
225828
1410
951
492
489
Correct choice index: 3
Contract Assets and Liabilities
The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers:
Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life.
We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs.
Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively.
A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.

Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966


Question: Analyse this data from a financial earnings document. What is the average contract liabilities for 2018 and 2019?
Choices:
51970
35841
0
103938
293
Correct choice index: 0
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc .
class b common stock and the walt disney company .
the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 and 2011 .
of cash on hand , cash generated by operations , borrowings under our revolving credit facility and future financing transactions .
under the program , management is authorized to purchase shares from time to time through open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements , and subject to stock price , business conditions , market conditions and other factors .
the repurchase program does not have an expiration date .
the above repurchases were funded using cash on hand .
there were no repurchases of our series a common stock or series b common stock during the three months ended december 31 , 2011 .
december 31 , december 31 , december 31 , december 31 .

December 31, 2008
December 31, 2009
December 31, 2010
December 31, 2011
DISCA
$102.53
$222.09
$301.96
$296.67
DISCB
$78.53
$162.82
$225.95
$217.56
DISCK
$83.69
$165.75
$229.31
$235.63
S&P 500
$74.86
$92.42
$104.24
$104.23
Peer Group
$68.79
$100.70
$121.35
$138.19

.

Question: Analyse this data from a financial earnings document. the k series stock outperformed the s&p 500 by what percent over 5 years?
Choices:
1.26067
1.37398
0.00126
-0.04058
-1.26067
Correct choice index: 0
COMMON SHARES AND CLASS B SHARES
BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018.
The following table provides details about the outstanding common shares of BCE.
In Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit.
CONTRIBUTED SURPLUS
Contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.

2019
2018
NOTE
NUMBER OF SHARES
STATED CAPITAL
NUMBER OF SHARES
STATED CAPITAL
Outstanding, January 1
898,200,415
20,036
900,996,640
20,091
Shares issued for the acquisition of AlarmForce
34
–
–
22,531
1
Shares issued under employee stock option plan
28
4,459,559
251
266,941
13
Repurchase of common shares
–
–
(3,085,697)
(69)
Shares issued under ESP
1,231,479
75
–
–
Shares issued under DSP
16,729
1
–
–
Outstanding, December 31
903,908,182
20,363
898,200,415
20,036


Question: Analyse this data from a financial earnings document. What was the total number of shares issued under ESP and DSP in 2019?
Choices:
283670
1248208
4476288
33458
16730
Correct choice index: 1
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dow jones , and the s&p 500 .
the graph assumes that the value of the investment in the common stock of union pacific corporation and each index was $ 100 on december 31 , 2002 , and that all dividends were reinvested .
comparison of five-year cumulative return 2002 2003 2004 2005 2006 2007 upc s&p 500 peer group dj trans purchases of equity securities 2013 during 2007 , we repurchased 13266070 shares of our common stock at an average price of $ 115.66 .
during the first nine months of 2007 , we repurchased 10639916 shares of our common stock at an average price per share of $ 112.68 .
the following table presents common stock repurchases during each month for the fourth quarter of 2007 : period number of shares purchased average paid per total number of shares purchased as part of a publicly announced plan or program maximum number of shares that may yet be purchased under the plan or program .

<i>Period</i>
<i>TotalNumber ofSharesPurchased[a]</i>
<i>AveragePricePaid perShare</i>
<i>Total Number of SharesPurchased as Part of aPublicly AnnouncedPlan orProgram</i>
<i>Maximum Number ofShares That May YetBe Purchased Underthe Plan orProgram[b]</i>
Oct. 1 through Oct. 31
99,782
$ 128.78
-
9,774,279
Nov. 1 through Nov. 30
540,294
124.70
528,000
9,246,279
Dec. 1 through Dec. 31
1,986,078
128.53
1,869,800
7,376,479
Total
2,626,154
$ 127.75
2,397,800
N/A

[a] total number of shares purchased during the quarter includes 228354 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on january 30 , 2007 , our board of directors authorized us to repurchase up to 20 million shares of our common stock through december 31 , 2009 .
we may make these repurchases on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. what the percent of the total number of shares purchased in the fourth quarter of 2007 that was attested to upc by employees to pay stock option exercise prices
Choices:
2.28853
0.09523
11.50036
0.08695
-0.08695
Correct choice index: 3
Disaggregation of revenue
The following table provides information about disaggregated revenue by primary geographical markets:
The Company derived over 90%, and approximately 88% and 84% of subscription revenues from RingCentral Office product for the years ended December 31, 2019, 2018 and 2017, respectively

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


Question: Analyse this data from a financial earnings document. What is the change in percentage of total revenue earned in North America between 2017 and 2018?
Choices:
-1
94
1
191
0
Correct choice index: 0
Allocation of Goodwill to Reporting Segment
The following table shows our goodwill balances by reportable segment:
As noted above, it was determined under a quantitative assessment that there was no impairment of goodwill. However, if we become aware of indicators of impairment in future periods, we may be required to perform an interim assessment for some or all of our reporting units before the next annual assessment. Examples of such indicators may include a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a decline in our common stock price, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more likely than not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of. In the event of significant adverse changes of the nature described above, we may have to recognize a non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and results of operations.

(In millions)
Food Care
Product Care
Total
Gross Carrying Value at December 31, 2017
$ 576.5
$ 1,554.1
$ 2,130.6
Accumulated impairment
(49.6 )
(141.2)
(190.8)
Carrying Value at December 31, 2017
$ 526.9
$ 1,412.9
$ 1,939.8
Acquisition, purchase price and other adjustments
(0.6 )
18.2
17.6
Currency translation
(6.6 )
(3.2)
(9.8)
Gross Carrying Value at December 31, 2018
$ 568.9
$ 1,568.9
$ 2,137.8
Accumulated impairment
(49.2 )
(141.0)
(190.2)
Carrying Value at December 31, 2018
$ 519.7
$ 1,427.9
$ 1,947.6
Acquisition, purchase price and other adjustments
6.3
257.0
263.3
Currency translation
2.0
4.1
6.1
Gross Carrying Value at December 31, 2019
$ 577.2
$ 1,830.0
$ 2,407.2
Accumulated impairment
(49.3 )
(141.0)
(190.3)
Carrying Value at December 31, 2019
$ 527.9
$ 1,689.0
$ 2,216.9


Question: Analyse this data from a financial earnings document. What is the Average total Carrying Value for years 2017-2019?
Choices:
0
2032.17
646.98
2034.77
4164.5
Correct choice index: 3
Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets – net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows:
For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,757 and $2,740, respectively associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income.
Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.

2019
2018
Assets
Prepaid expenses and other
$ 3,481
$ 2,921
Other assets - net
2,016
2,193
Total
$ 5,497
$ 5,114


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the prepaid expenses and other assets from 2018 to 2019?
Choices:
10168001
-560
560
741
836
Correct choice index: 2
9. BALANCE SHEET DETAILS (Continued)
Other long-term liabilities consist of the following (in thousands):

Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956


Question: Analyse this data from a financial earnings document. What was the change in Other long-term liabilities from 2018 to 2019?
Choices:
3696
-950
-38707
-288
950
Correct choice index: 4
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 cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated.

Year Ended December 31,
2019
2018
Net cash provided by operating activities
$153,327
$256,426
Net cash used in investing activities
(15,381)
(6,581)
Net cash used in financing activities
(159,608)
(154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash
(21,662)
95,635
Cash and cash equivalents and restricted cash at beginning of period
449,473
353,838
Cash and cash equivalents and restricted cash at end of period
$427,811
$449,473


Question: Analyse this data from a financial earnings document. What was the change in the net cash used in financing activities between 2018 and 2019?
Choices:
-5
307537
-513446
1
-5398
Correct choice index: 4
Cogeco Communications is a subsidiary of Cogeco, which holds 31.8% of the Corporation's equity shares, representing 82.3% of the Corporation's voting shares.
Cogeco provides executive, administrative, financial and strategic planning services and additional services to the Corporation under a Management Services Agreement (the "Agreement"). On May 1, 2019, the Corporation and Cogeco agreed to amend the Agreement in order to replace the methodology used to establish the management fees payable by the Corporation to Cogeco, which was based on a percentage of the consolidated revenue of the Corporation, with a new methodology based on the costs incurred by Cogeco plus a reasonable mark-up. This cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the Corporation's consolidated revenue pursuant to business acquisitions and divestitures. Prior to this change, management fees represented 0.75% of the consolidated revenue from continuing and discontinued operations of the Corporation (0.85% for the period prior to the MetroCast acquisition on January 4, 2018). Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
The following table shows the amounts that the Corporation charged Cogeco with regards to the Corporation's stock options, ISUs and PSUs granted to these executive officers, as well as DSUs issued to Board directors of Cogeco:

Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Stock options
1,046
915
ISUs
61
1
PSUs
981
990
DSUs
631
—


Question: Analyse this data from a financial earnings document. What was the average DSUs from 2018 to 2019?
Choices:
315.5
315500
838.5
78.9
0
Correct choice index: 0
item 5 .
market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2009 .
the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2004 and that all dividends were reinvested. .

2004
2005
2006
2007
2008
2009
Loews Common Stock
100.00
135.92
179.47
219.01
123.70
160.62
S&P 500 Index
100.00
104.91
121.48
128.16
80.74
102.11
Loews Peer Group (a)
100.00
133.59
152.24
174.46
106.30
136.35

( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : ace limited , w.r .
berkley corporation , cabot oil & gas corporation , the chubb corporation , energy transfer partners l.p. , ensco international incorporated , the hartford financial services group , inc. , kinder morgan energy partners , l.p. , noble corporation , range resources corporation , spectra energy corporation ( included from december 14 , 2006 when it began trading ) , transocean , ltd .
and the travelers companies , inc .
dividend information we have paid quarterly cash dividends on loews common stock in each year since 1967 .
regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2009 and 2008 .
we paid quarterly cash dividends on the former carolina group stock until the separation .
regular dividends of $ 0.455 per share of the former carolina group stock were paid in the first and second quarters of 2008. .

Question: Analyse this data from a financial earnings document. what is the return on investment for s&p500 from 2007 to 2008?
Choices:
-0.21973
-0.37001
1
-47.42
-0.58732
Correct choice index: 1
the graph below matches cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index , the s&p information technology index , and the nasdaq composite index .
the graph assumes that the value of the investment in our common stock , and in each index ( including reinvestment of dividends ) was $ 100 on december 28 , 2002 and tracks it through december 29 , 2007 .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the s&p 500 index , the nasdaq composite index and the s&p information technology index 12/29/0712/30/0612/31/051/1/051/3/0412/28/02 cadence design systems , inc .
nasdaq composite s & p information technology s & p 500 * $ 100 invested on 12/28/02 in stock or on 12/31/02 in index-including reinvestment of dividends .
indexes calculated on month-end basis .
copyright b7 2007 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved .
www.researchdatagroup.com/s&p.htm .

12/28/02
1/3/04
1/1/05
12/31/05
12/30/06
12/29/07
Cadence Design Systems, Inc.
100.00
149.92
113.38
138.92
147.04
139.82
S & P 500
100.00
128.68
142.69
149.70
173.34
182.87
NASDAQ Composite
100.00
149.75
164.64
168.60
187.83
205.22
S & P Information Technology
100.00
147.23
150.99
152.49
165.32
192.28

the stock price performance included in this graph is not necessarily indicative of future stock price performance .

Question: Analyse this data from a financial earnings document. what was the difference in percentage cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock versus the s&p 500 for the period ending 12/29/07?
Choices:
-2.4305
-0.6949
0.8287
1.1082
-0.4305
Correct choice index: 4
6. Income Taxes
Income tax expense (benefit) for fiscal 2019, 2018 and 2017 were as follows (in thousands):

2019
2018
2017
Current:
Federal 
$15,160
$63,814
$78
State 
—
234
33
Foreign 
11,943
10,134
10,016
27,103
74,182
10,127
Deferred:
Federal 
(3,498)
(2,958)
77
State 
827
(447)
38
Foreign 
(7,093)
23,793
(481)
(9,764)
20,388
(366)
$17,339
$94,570
$9,761


Question: Analyse this data from a financial earnings document. What was the change in the total current income tax expense between 2017 and 2018?
Choices:
64055
77140
84309
-13085
-10089
Correct choice index: 0