trismik/FinRAG huggingface dataset:
Restricted Stock Units
RSU activity is summarized as follows (shares in thousands):
The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively.
Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.

Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
4,117
$41.94
Granted
1,589
55.69
Forfeited
(510)
45.72
Vested
(1,440)
40.61
Unvested shares at December 31, 2019
3,756
$47.76


Question: Analyse this data from a financial earnings document. What is the difference in weighted-average grant date fair value between granted and forfeited shares?
Choices:
9.97
12.68
9970
-2.71
4.59
Correct choice index: 0
The fair value of the Company’s service-based RSUs was calculated based on fair market value of the Company’s stock at the date of grant, discounted for dividends.
The fair value of the Company’s market-based PRSUs granted during fiscal years 2019, 2018, and 2017 was calculated using a Monte Carlo simulation model at the date of the grant. This model requires the input of highly subjective assumptions, including expected stock price volatility and the estimated life of each award:
As of June 30, 2019, the Company had $271.9 million of total unrecognized compensation expense related to all unvested RSUs granted which is expected to be recognized over a weighted-average remaining period of 2.2 years.

YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
Expected volatility
32.65%
34.07%
27.48%
Risk-free interest rate
2.52%
2.35%
1.55%
Expected term (years)
2.92
2.92
2.92
Dividend yield
2.49%
1.05%
1.50%


Question: Analyse this data from a financial earnings document. What is the change in the risk-free interest rate from 2018 to 2019?
Choices:
0.17
0.57
0
2.25
-2.33
Correct choice index: 0
ALTERNATIVE PERFORMANCE MEASURES
Net interest-bearing debt:
Net interest-bearing debt is defined as borrowings (current and noncurrent) less loans receivables and cash and cash equivalents, including restricted cash. Net interest-bearing debt depicts the net capital resources, which cause net interest expenditure and interest rate risk and which, together with equity, are used to finance the Company’s investments. As such, TORM believes that net interest-bearing debt is a relevant measure which Management uses to measure the overall development of the use of financing, other than equity. Such measure may not be comparable to similarly titled measures of other companies. Net interest-bearing debt is calculated as follows:

USDm
2019
2018
2017
Borrowings
863.4
754.7
753.9
Loans receivables
-4.6
-
-
Cash and cash equivalents, including restricted cash
-72.5
-127.4
-134.2
Net interest-bearing debt
786.3
627.3
619.7


Question: Analyse this data from a financial earnings document. What was the change in Net interest-bearing debt in 2019 from 2018?
Choices:
1414
2
-159
167
159
Correct choice index: 4
Fiscal 2017 acquisitions
On August 1, 2016, we acquired all of the outstanding common stock of Blue Coat, Inc. (Blue Coat), a provider of advanced web security solutions for global enterprises and governments. The addition of Blue Coat’s suite of network and cloud security products to our innovative Enterprise Security product portfolio has enhanced our threat protection and information protection products while providing us with complementary products, such as advanced web and cloud security solutions, that address the network and cloud security needs of enterprises.
On February 9, 2017, we completed the acquisition of LifeLock, Inc. (LifeLock) a provider of proactive identity theft protection services for consumers and consumer risk management services for enterprises. LifeLock’s services are provided on a monthly or annual subscription basis and provide identification and notification of identity-related and other events and assist users in remediating their impact.
The total consideration for the acquisitions, net of cash acquired, consisted of the following:

(In millions)
Blue Coat
LifeLock
Total
Goodwill
$4,084
$1,397
$5,481
Intangible assets
1,608
1,247
2,855
Net liabilities assumed
(1,019)
(361)
(1,380)
Total purchase price
$4,673
$2,283
$6,956


Question: Analyse this data from a financial earnings document. What is the difference in Total purchase price between Blue Coat and LifeLock?
Choices:
2
-2390
0
5034
2390
Correct choice index: 4
SHARE-BASED PAYMENTS (continued)
(a) Share option schemes (continued) (iii) Fair value of option
The directors of the Company have used the Binomial Model to determine the fair value of the options as at the respective grant dates, which is to be expensed over the relevant vesting period. The weighted average fair value of options granted during the year ended 31 December 2019 was HKD123.82 per share (equivalent to approximately RMB106.09 per share) (2018: HKD127.43 per share (equivalent to approximately RMB103.46 per share)).
Other than the exercise price mentioned above, significant judgment on parameters, such as risk free rate, dividend yield and expected volatility, are required to be made by the directors in applying the Binomial Model, which are summarised as below.
Note: The expected volatility, measured as the standard deviation of expected share price returns, is determined based on the average daily trading price volatility of the shares of the Company.

2019
2018
Weighted average share price at the grant date
HKD373.33
HKD405.00
Risk free rate
1.08%~2.07%
1.77%~2.27%
Dividend yield
0.23%
0.24%~0.25%
Expected volatility (Note)
30.00%
30.00%


Question: Analyse this data from a financial earnings document. How much did the Weighted average share price at the grant date change by between 2018 and 2019?
Choices:
0.92
778.33
-31.67
31.67
-323
Correct choice index: 2
item 2 : properties information concerning applied 2019s properties is set forth below: .

(Square feet in thousands)
United States
Other Countries
Total
Owned
4,530
2,417
6,947
Leased
1,037
1,341
2,378
Total
5,567
3,758
9,325

because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country .
the company 2019s headquarters offices are in santa clara , california .
products in semiconductor systems are manufactured in santa clara , california ; austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display and adjacent markets segment are manufactured in alzenau , germany and tainan , taiwan .
other products are manufactured in treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 269 acres of buildable land in montana , texas , california , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: Analyse this data from a financial earnings document. what portion of total company used area is company owned?
Choices:
64780775
1.34231
0.74499
0.00021
2.92136
Correct choice index: 2
1998 Employee Qualified Stock Purchase Plan (“ESPP”)
Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date.
A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows:
Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.

Fiscal year ended January 31,
2019
2018
2017
Issued shares
1.0
2.0
2.3
Average price of issued shares
$90.25
$39.03
$36.99
Weighted average grant date fair value of awards granted under the ESPP
$42.75
$32.41
$19.20


Question: Analyse this data from a financial earnings document. What is the change in the weighted average grant date fair value of awards granted under the ESPP from 2017 to 2018?
Choices:
13.21
-18.35
0.13
0
0.69
Correct choice index: 0
Interest income (expense), net consisted of the following:
Interest income is related to the cash and cash equivalents held by the Company. Interest expense recorded in 2019, 2018 and 2017 included respectively a charge of $39 million, $38 million and $37 million on the senior unsecured convertible bonds issued in July 2017 and July 2014, of which respectively $37 million, $36 million and $33 million was a non-cash interest expense resulting from the accretion of the discount on the liability component. Net interest includes also charges related to the banking fees and the sale of trade and other receivables.
No borrowing cost was capitalized in 2019, 2018 and 2017. Interest income on government bonds and floating rate notes classified as available-for-sale marketable securities amounted to $6 million for the year ended December 31, 2019, $6 million for the year ended December 31, 2018 and $6 million for the year ended December 31, 2017.

Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Income
55
47
30
Expense
(54)
(54)
(52)
Total
1
(7)
(22)


Question: Analyse this data from a financial earnings document. What is the average Expense?
Choices:
35.67
53.33
53.67
18
0.02
Correct choice index: 1
Netsmart Discontinued Operation
On December 31, 2018, we sold all of the Class A Common Units of Netsmart held by the Company in exchange for $566.6 million in cash plus a final settlement as determined following the closing.
Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is reported as a discontinued operation as a result of the sale. Refer to Note 4, “Business Combinations and Other Investments” for additional information about this transaction.
The following table summarizes Netsmart’s major income and expense line items as reported in the consolidated statements of operations for the years ended December 31, 2018 and 2017:
(1) Activity includes both Netsmart and intercompany transactions that would not have been eliminated if Netsmart’s results were not consolidated.

Year ended December 31,
(In thousands)
2018
2017
Major income and expense line items related to Netsmart:
Revenue:
Software delivery, support and maintenance
$214,065
$198,204
Client services
131,166
110,430
Total revenue
345,231
308,634
Cost of revenue:
Software delivery, support and maintenance
60,100
51,079
Client services
94,061
78,317
Amortization of software development and acquisition related assets
34,357
29,876
Total cost of revenue
188,518
159,272
Gross profit
156,713
149,362
Selling, general and administrative expenses
125,807
85,583
Research and development
25,315
17,937
Amortization of intangible and acquisition-related assets
24,029
16,409
Income from discontinued operations of Netsmart
(18,438)
29,433
Interest expense
(59,541)
(49,939)
Other income
101
925
Loss from discontinued operations of Netsmart before income taxes
(77,878)
(19,581)
Income tax benefit
22,933
45,253
(Loss) income from discontinued operations, net of tax for Netsmart
$(54,945)
$25,672


Question: Analyse this data from a financial earnings document. What is the average Total cost of revenue for 2017-2018?
Choices:
653867
-326932.5
378011.5
326932.5
154316.5
Correct choice index: 3
Item 10. Directors, Executive Officers and Corporate Governance
Executive Officers of the Registrant
The following table sets forth information concerning the executive officers of Loral as of March 12, 2020.
The remaining information required under Item 10 will be presented in the Company’s 2020 definitive proxy statement which is incorporated herein by reference or by amendment to this Annual Report on Form 10‐K.

Name
Age
Position
Avi Katz
61
President, General Counsel and Secretary since December 2012. Senior Vice President, General Counsel and Secretary from January 2008 to December 2012.
John Capogrossi
66
Vice President, Chief Financial Officer and Treasurer since January 2016. Vice President, Chief Financial Officer, Treasurer and Controller from March 2013 to January 2016. Vice President and Controller from January 2008 to March 2013.
Ravinder S. Girgla
56
Vice President and Controller since January 2016. Deputy Controller from February 2013 to January 2016. Assistant Controller from July 2008 to February 2013.


Question: Analyse this data from a financial earnings document. What is the average age of the company's executive officers?
Choices:
-51
59
1
61
0
Correct choice index: 3
Contributions and Direct Benefit Payments
It is the company’s general practice to fund amounts for pensions sufficient to meet the minimum requirements set forth in applicable employee benefits laws and local tax laws. From time to time, the company contributes additional amounts as it deems appropriate.
The following table presents the contributions made to the non-U.S. DB plans, non pension postretirement benefit plans, multi-employer plans, DC plans and direct payments for 2019 and 2018. The cash contributions to the multi-employer plans represent the annual cost included in the net periodic (income)/ cost recognized in the Consolidated Income Statement. The company’s participation in multi-employer plans has no material impact on the company’s financial statements.
In 2019 and 2018, $635 million and $598 million, respectively, was contributed in U.S. Treasury securities, which is considered a non-cash transaction (includes the Active Medical Trust).

($ in millions)
For the year ended December 31:
2019
2018
Non-U.S. DB plans
$  243
$  325
Non pension postretirement benefit plans
304
335
Multi-employer plans
32
38
DC plans
1,040
1,024
Direct benefit payments
559
567
Total
$2,177
$2,288


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the Non-U.S. DB plans from 2018 to 2019?
Choices:
-82
1122
568
715
-92
Correct choice index: 0
* Recast to reflect segment changes.
** 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The Cloud & Cognitive Software gross profit margin decreased 0.9 points to 76.7 percent in 2019 compared to the prior year. The gross profit margin decline was driven by the purchase price accounting impacts from the Red Hat acquisition.
Pre-tax income of $7,952 million decreased 10.5 percent compared to the prior year with a pre-tax margin decline of 4.4 points to 30.6 percent which reflects the acquisition of Red Hat, ongoing investments in key strategic areas and lower income from IP partnership agreements.

($ in millions)
For thee year ended December 31:
2019
2018*
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.


Question: Analyse this data from a financial earnings document. What was the average External gross profit in 2019 and 2018?
Choices:
-7958
17507
38904
283
35012
Correct choice index: 1
The Company incurred approximately $106,000 in legal, professional, and other costs related to this acquisition accounted for as selling and administrative expenses when incurred. The remaining weighted-average useful life of intangible assets acquired was 12.5 years as of the acquisition date.
As the active cabinet business was not operated as a separate subsidiary, division or entity, Calix did not maintain separate financial statements for the active cabinet business. As a result, we are unable to accurately determine earnings/loss for the active cabinet business on a standalone basis since the date of acquisition.
The following table below reflects our unaudited pro forma combined results of operations as if the acquisition had taken place as of October 1, 2016 and shows the net sales and net income as if the active cabinet business were combined with the Clearfield business for the years ended September 30, 2018 and 2017.
The pro forma includes estimated expenses relating to the amortization of intangibles purchased, the amortization of the inventory fair value adjustment, and estimated personnel costs:
The pro forma unaudited results do not purport to be indicative of the results which would have been obtained had the acquisition been completed as of the beginning of the earliest period presented or of results that may be obtained in the future. In addition, they do not include any benefits that may result from the acquisition due to synergies that may be derived from the elimination of any duplicative costs.

Pro Forma Year Ended September 30, 2018 (unaudited)
Pro Forma Year Ended September 30, 2017 (unaudited)
Net sales
$80,958,789
$89,672,074
Income from operations
$5,554,766
$8,174,841
Net income
4,794,757
$5,809,018
Net income per share:
Basic
0.36
$0.43
Diluted
0.36
$0.43


Question: Analyse this data from a financial earnings document. What is the difference between the net income per share between basic and diluted shares in 2018?
Choices:
0
-12
1
-80958789
-5554766
Correct choice index: 0
Consolidated statement of comprehensive income
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

2019
2018 (Restated)1
Note
£m
£m
Profit for the year
197.7
171.1
Other comprehensive income
Items that may be subsequently reclassified to profit or loss
Exchange differences on translation of foreign operations
(0.1)
0.2
Items that will not be reclassified to profit or loss
Remeasurements of post-employment benefit obligations
24
0.2
–
Other comprehensive income for the year, net of tax
0.1
0.2
Total comprehensive income for the year attributable to equity holders of the parent
197.8
171.3


Question: Analyse this data from a financial earnings document. What was the change in profit for the year in 2019 from 2018?
Choices:
196.7
26.6
-26.6
197.7
0
Correct choice index: 1
ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
A. Major Shareholders
The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report.
(1) Based on 147,230,634 common shares outstanding as of the date of this annual report.
(2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein.
* Less than 1% of our common outstanding shares.
As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company’s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.

Title
Identity of Person
No. of Shares
Percent of Class(1)
Common
Hansson family(2)
4,380,659
2.98%
Jim Kelly
* 
Richard Vietor
* 
David Workman
* 
Bjørn Giæver
* 


Question: Analyse this data from a financial earnings document. What is the total number of shares owned by the Hanssen family and Richard Vietor?
Choices:
4380659000000
0
4380666
4380658
4380659
Correct choice index: 4
Performance-Based Restricted Stock Units
PRSU activity is summarized as follows (shares in thousands):
1 Assumes maximum achievement of the specified financial targets.
The weighted-average grant date fair value of PRSUs granted during the years ended December 31, 2019, 2018, and 2017 was $56.74, $40.53, and $41.73, respectively.
Unrecognized compensation expense related to unvested PRSUs was $16.9 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 1.7 years.

Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
1,924
$40.81
Granted
390
56.74
Forfeited
(562)
41.29
Vested
—
—
Unvested shares at December 31, 2019 1
1,752
$44.21


Question: Analyse this data from a financial earnings document. What is the difference in weighted-average grant date fair value between granted and forfeited shares?
Choices:
15.01
0
-15.45
15.45
2.92
Correct choice index: 3