trismik/FinRAG huggingface dataset:
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: Tax losses carried forward and disallowed finance costs from December 31, 2019 to December 31, 2018?
Choices:
-154264
-8314
8099
0
319919
Correct choice index: 2
a) Vessels Under Construction and Upgrades
Teekay LNG's share of commitments to fund newbuilding and other construction contract costs as at December 31, 2019 are as follows:
(i) In June 2019, Teekay LNG entered into an agreement with a contractor to supply equipment on certain of its LNG carriers in 2021 and 2022, for an estimated installed cost of approximately $60.6 million. As at December 31, 2019, the estimated remaining cost of this installation is $49.7 million.
(ii) Teekay LNG has a 30% ownership interest in the Bahrain LNG Joint Venture which has an LNG receiving and regasification terminal in Bahrain. The Bahrain LNG Joint Venture has secured undrawn debt financing of $34 million, of which $10 million relates to Teekay LNG's proportionate share of the commitments included in the table above.

Total
2020
2021
2022
$
$
$
$
Consolidated LNG carriers (i)
49,652
11,979
22,382
15,291
Bahrain LNG Joint Venture (ii)
11,351
11,351
—
—
61,003
23,330
22,382
15,291


Question: Analyse this data from a financial earnings document. What is the average Consolidated LNG carriers, for the year 2020 to 2021?
Choices:
567
0.9
171.8
17180.5
0.8
Correct choice index: 3
(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.
(2) The non-controlling interest represents a participation of 21% in Atlantic Broadband's results by Caisse de dépot et placement du Québec ("CDPQ"), effective since the MetroCast acquisition on January 4, 2018.
Fiscal 2019 fourth-quarter profit for the period from continuing operations and profit for the period from continuing operations attributable to owners of the Corporation increased by 21.8% and 20.8%, respectively, as a result of: • higher adjusted EBITDA; and • the decrease in financial expense.
Fiscal 2019 fourth-quarter profit for the period and profit for the period attributable to owners of the Corporation increased by 26.1% and 25.2%, respectively, mainly due to a profit for the period from discontinued operations of $1.9 million due to working capital adjustments during the fourth quarter related to the sale of Cogeco Peer 1 compared to a loss for the period from discontinued operations of $1.1 million for the comparable period of the prior year in addition to the elements mentioned above.

Three months ended August 31,
2019
2018(2)
Change
(in thousands of dollars, except percentages and earnings per share)
$
$
%
Profit for the period from continuing operations
92,403
75,870
21.8
Profit for the period
94,323
74,818
26.1
Profit for the period from continuing operations attributable to owners of the Corporation
87,850
72,753
20.8
Profit for the period attributable to owners of the Corporation
89,770
71,701
25.2
Profit for the period from continuing operations attributable to non-controlling interest(2)
4,553
3,117
46.1
Basic earnings per share from continuing operations
1.78
1.48
20.3
Basic earnings per share
1.82
1.45
25.5


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Profit for the period attributable to owners of the Corporation from 2018 to 2019?
Choices:
16149
89744
89772
18069
161471
Correct choice index: 3
Below is the summary of the FY17 PRUs vested and earned by each NEO.
(1) The Compensation Committee did not exercise its discretion to reduce any payouts.

NEO
Total FY17 PRUs Vested at end of FY18
Total FY17 PRUs Vested at end of FY19
Total FY17 PRUs Earned and Vested (1)
Gregory S. Clark
2,404,175
175,023
2,579,198
Nicholas R. Noviello
606,935
44,184
651,119
Amy L. Cappellanti-Wolf
207,142
15,080
222,222
Samir Kapuria
148,322
10,798
159,120
Scott C. Taylor
414,287
30,160
444,447


Question: Analyse this data from a financial earnings document. What is the average Total FY17 PRUs Earned and Vested for all NEOs?
Choices:
3611659
809061.6
811221.2
747573.2
9.1
Correct choice index: 2
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 . a0 see note 2 to the financial statements for more discussion of 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 .
the net wholesale revenue variance is primarily due to entergy mississippi 2019s exit from the system agreement in november 2015 .
the reserve equalization revenue variance is primarily due to the absence of reserve equalization revenue as compared to the same period in 2015 resulting from entergy mississippi 2019s exit from the system agreement in november other income statement variances 2017 compared to 2016 other operation and maintenance expenses decreased primarily due to : 2022 a decrease of $ 12 million in fossil-fueled generation expenses primarily due to lower long-term service agreement costs and a lower scope of work done during plant outages in 2017 as compared to the same period in 2016 ; and 2022 a decrease of $ 3.6 million in storm damage provisions .
see note 2 to the financial statements for a discussion on storm cost recovery .
the decrease was partially offset by an increase of $ 4.8 million in energy efficiency costs and an increase of $ 2.7 million in compensation and benefits costs primarily due to higher incentive-based compensation accruals in 2017 as compared to the prior year .
entergy mississippi , inc .
management 2019s financial discussion and analysis .

Question: Analyse this data from a financial earnings document. in 2016 what was the percentage change in net revenue
Choices:
-0.99713
0.01307
6336.33
-0.01307
1.30691
Correct choice index: 1
3 .
dividends from subsidiaries and affiliates cash dividends received from consolidated subsidiaries and from affiliates accounted for by the equity method were as follows ( in millions ) : .

2003
2002
2001
Subsidiaries
$807
$771
$1,038
Affiliates
43
44
21

4 .
guarantees and letters of credit guarantees 2014in connection with certain of its project financing , acquisition , and power purchase agreements , the company has expressly undertaken limited obligations and commitments , most of which will only be effective or will be terminated upon the occurrence of future events .
these obligations and commitments , excluding those collateralized by letter of credit and other obligations discussed below , were limited as of december 31 , 2003 , by the terms of the agreements , to an aggregate of approximately $ 515 million representing 55 agreements with individual exposures ranging from less than $ 1 million up to $ 100 million .
of this amount , $ 147 million represents credit enhancements for non-recourse debt , and $ 38 million commitments to fund its equity in projects currently under development or in construction .
letters of credit 2014at december 31 , 2003 , the company had $ 89 million in letters of credit outstanding representing 9 agreements with individual exposures ranging from less than $ 1 million up to $ 36 million , which operate to guarantee performance relating to certain project development and construction activities and subsidiary operations .
the company pays a letter of credit fee ranging from 0.5% ( 0.5 % ) to 5.00% ( 5.00 % ) per annum on the outstanding amounts .
in addition , the company had $ 4 million in surety bonds outstanding at december 31 , 2003. .

Question: Analyse this data from a financial earnings document. what was the average dividend or cash dividends received from consolidated subsidiaries and from affiliates accounted for by the equity method in millions in 2003?
Choices:
2.2912
17.93023
2.06977
764
18.76744
Correct choice index: 4
3.1 OPERATING RESULTS
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) 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.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.

Years ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
2,331,820
2,147,404
8.6
6.8
37,433
Operating Expenses
1,203,980
1,121,625
7.3
5.4
21,636
Management fees – Cogeco Inc.
19,900
18,961
5.0
5.0
-
Adjusted EBITDA
1,107,940
1,006,818
10.0
8.5
15,797
Adjusted EBITDA margin
47.5%
46.9%


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in revenue from 2018 to 2019?
Choices:
-184416
1
2331821
2516236
184416
Correct choice index: 4
General and Administrative Expenses: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
(1) Excluding stock-based compensation
Excluding the effects of currency rate fluctuations, total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees

Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
General and administrative (1)
$1,093
-1%
2%
$1,102
Stock-based compensation
172
-5%
-5%
180
Total expenses
$1,265
-1%
1%
$1,282
% of Total Revenues
3%
3%


Question: Analyse this data from a financial earnings document. What was the average general and administrative expenses for 2019 and 2018?
Choices:
1
-1097.5
1097.5
2195
1102
Correct choice index: 2
during the third quarter ended 30 june 2017 , we recognized a goodwill impairment charge of $ 145.3 and an intangible asset impairment charge of $ 16.8 associated with our lasa reporting unit .
refer to note 11 , goodwill , and note 12 , intangible assets , for more information related to these charges and the associated fair value measurement methods and significant inputs/assumptions , which were classified as level 3 since unobservable inputs were utilized in the fair value measurements .
16 .
debt the tables below summarize our outstanding debt at 30 september 2019 and 2018 : total debt .

30 September
2019
2018
Short-term borrowings
$58.2
$54.3
Current portion of long-term debt<sup>(A)(B)</sup>
40.4
406.6
Long-term debt
2,907.3
2,967.4
Long-term debt – related party<sup>(B)</sup>
320.1
384.3
Total Debt
$3,326.0
$3,812.6

( a ) fiscal year 2019 includes the current portion of long-term debt owed to a related party of $ 37.8 .
( b ) refer to note 7 , acquisitions , for additional information regarding related party debt .
short-term borrowings short-term borrowings consisted of bank obligations of $ 58.2 and $ 54.3 at 30 september 2019 and 2018 , respectively .
the weighted average interest rate of short-term borrowings outstanding at 30 september 2019 and 2018 was 3.7% ( 3.7 % ) and 5.0% ( 5.0 % ) , respectively. .

Question: Analyse this data from a financial earnings document. what is the short-term debt as a percent of long-term debt , in 2019?
Choices:
0.09091
0.01171
1.04953
0.09918
0.01803
Correct choice index: 4
performance graph the following graph compares the total return , assuming reinvestment of dividends , on an investment in the company , based on performance of the company's common stock , with the total return of the standard & poor's 500 composite stock index and the dow jones united states travel and leisure index for a five year period by measuring the changes in common stock prices from december 31 , 2012 to december 31 , 2017. .

12/12
12/13
12/14
12/15
12/16
12/17
Royal Caribbean Cruises Ltd.
100.00
142.11
251.44
313.65
260.04
385.47
S&P 500
100.00
132.39
150.51
152.59
170.84
208.14
Dow Jones US Travel & Leisure
100.00
145.48
169.28
179.27
192.85
238.77

the stock performance graph assumes for comparison that the value of the company's common stock and of each index was $ 100 on december 31 , 2012 and that all dividends were reinvested .
past performance is not necessarily an indicator of future results. .

Question: Analyse this data from a financial earnings document. what is the mathematical mean for all three investments as of dec 31 , 2017?
Choices:
264.51
47245.42
-277.46
0
277.46
Correct choice index: 4
entergy arkansas , inc .
and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 92.9 million primarily due to higher net revenue and lower other operation and maintenance expenses , partially offset by a higher effective income tax rate and higher depreciation and amortization expenses .
2015 compared to 2014 net income decreased $ 47.1 million primarily due to higher other operation and maintenance expenses , partially offset by higher net revenue .
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
$1,362.2
Retail electric price
161.5
Other
(3.2)
2016 net revenue
$1,520.5

the retail electric price variance is primarily due to an increase in base rates , as approved by the apsc .
the new base rates were effective february 24 , 2016 and began billing with the first billing cycle of april 2016 .
the increase includes an interim base rate adjustment surcharge , effective with the first billing cycle of april 2016 , to recover the incremental revenue requirement for the period february 24 , 2016 through march 31 , 2016 .
a significant portion of the increase is related to the purchase of power block 2 of the union power station .
see note 2 to the financial statements for further discussion of the rate case .
see note 14 to the financial statements for further discussion of the union power station purchase. .

Question: Analyse this data from a financial earnings document. what was the average trailing two year net revenue amount in 2015?
Choices:
14.34
1
1441.35
205.91
2882.7
Correct choice index: 2
at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward .
unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

2009
2008
Balance at January 1
$86
$70
Additions based on tax positions related to the current year
2
5
Additions for tax positions of prior years
5
12
Reductions for tax positions of prior years
(11)
(11)
Settlements
(10)
(4)
Lapse of statute of limitations
(3)
(1)
Acquisitions
6
21
Foreign currency translation
2
(6)
Balance at December 31
$77
$86

as of december 31 , 2009 , $ 61 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties of less than $ 1 million during each of 2009 , 2008 and 2007 .
aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 .
as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2006 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2002. .

Question: Analyse this data from a financial earnings document. what was the percent of the change in the unrecognized tax benefits from 2008 to 2009
Choices:
-0.10465
-104651.16279
0.68605
-9.55556
-774
Correct choice index: 0
performance graph the following graph compares the cumulative five-year total return provided shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and two customized peer groups .
the old peer group includes intercontinentalexchange , inc. , nyse euronext and the nasdaq omx group inc .
the new peer group is the same as the old peer group with the addition of cboe holdings , inc .
which completed its initial public offering in june 2010 .
an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer groups and the s&p 500 index on december 31 , 2005 and its relative performance is tracked through december 31 , 2010 .
comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , an old peer group and a new peer group 12/05 12/06 12/07 12/08 12/09 12/10 cme group inc .
s&p 500 old peer group *$ 100 invested on 12/31/05 in stock or index , including reinvestment of dividends .
fiscal year ending december 31 .
copyright a9 2011 s&p , a division of the mcgraw-hill companies inc .
all rights reserved .
new peer group the stock price performance included in this graph is not necessarily indicative of future stock price performance .

2006
2007
2008
2009
2010
CME Group Inc.
$139.48
$188.81
$58.66
$96.37
$93.73
S&P 500
115.80
122.16
76.96
97.33
111.99
Old Peer Group
155.58
190.78
72.25
76.11
87.61
New Peer Group
155.58
190.78
72.25
76.11
87.61

.

Question: Analyse this data from a financial earnings document. what was the percentual return for s&p 500 in the first year?
Choices:
15.8
0.8
-15.8
88.8
-6.3
Correct choice index: 0
Consolidated Statements of Earnings and Comprehensive Earnings
A detail of related party items included in Operating expenses (net of expense reimbursements) is as follows (in millions):
(1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.

Year ended December 31,
2019(1)
2018
2017
Data entry, indexing services and other operating expenses
$8.8
$8.2
$5.1
Corporate services
3.8
4.9
9.2
Technology and corporate services
(0.1)
(1.0)
(1.7)
Total related party expenses, net
$12.5
$12.1
$12.6


Question: Analyse this data from a financial earnings document. What was the change in corporate services between 2017 and 2018?
Choices:
-0.9
-4.3
5.9
1.1
4.3
Correct choice index: 1
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:

Post-Retirement Life Insurance Plan
2019
2018
Accrued expenses and other liabilities
$(393)
$(407)
Long-term pension obligations
(4,373)
(4,188)
Total accrued cost
$(4,766)
$(4,595)


Question: Analyse this data from a financial earnings document. What was the change in the Accrued expenses and other liabilities between 2018 and 2019?
Choices:
-379
14
4202
14000
-14
Correct choice index: 1