trismik/FinRAG huggingface dataset:
NOTE 19 – DERIVATIVE FINANCIAL INSTRUMENTS
Please refer to note 21 “Financial Instruments” for further information on fair value hierarchies.

USDm
2019
2018
Fair value of derivatives:
Derivative financial instruments regarding freight and bunkers:
Forward freight agreements
-0.3
0.5
Bunker swaps
-
-1.2
Derivative financial instruments regarding interest and currency exchange rate:
Forward exchange contracts
-0.4
-1.8
Interest rate swaps
-11.1
2.8
Fair value of derivatives as of 31 December
-11.8
0.3


Question: Analyse this data from a financial earnings document. What was the change in interest rate swaps from 2018 to 2019?
Choices:
8.3
0
16.2
-13.9
-31.1
Correct choice index: 3
Operating expenses
Sales and marketing expense decreased primarily due to a $51 million decrease in stock-based compensation expense and a $41 million decrease as a result of the divestiture of our WSS and PKI solutions.
Research and development expense decreased primarily due to a $66 million decrease in stockbased compensation expense.
General and administrative expense decreased primarily due to a $130 million decrease in stock-based compensation expense.
Amortization of intangible assets decreased primarily due to the intangible assets sold with the divestiture of WSS and PKI solutions.
Restructuring, transition and other costs reflect a decrease of $70 million in fiscal 2019 compared to fiscal 2018 in severance and other restructuring costs. In addition, fiscal 2018 costs included $88 million of transition related costs related to our fiscal 2018 divestiture of our WSS and PKI solutions compared to $3 million in fiscal 2019.

Fiscal Year
Variance in
2019
2018
Dollars
Percent
(In millions, except for percentages)
Sales and marketing
$1,493
$1,593
$(100)
(6)%
Research and development
913
956
(43)
(4)%
General and administrative
447
574
(127)
(22)%
Amortization of intangible assets
207
220
(13)
(6)%
Restructuring, transition and other costs
241
410
(169)
(41)%
Total
$3,301
$3,753
$(452)
(12)%


Question: Analyse this data from a financial earnings document. What is the total operating expense of fiscal years 2018 and 2019?
Choices:
7506
7054
12388653
7054000
3804
Correct choice index: 1
iv. Details of the Remuneration for the year ended March 31, 2019:
a. Non-Executive Directors:
@ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the
Company.
@@ In line with the internal guidelines of the Company, no payment is made towards commission to
the Non-Executive Directors of the Company, who are in full time employment with any other Tata
company.
* Relinquished the position of Independent Director w.e.f. July 10, 2018.
** Relinquished the position of Independent Director w.e.f. September 28, 2018.
*** Appointed as an Additional and Independent Director w.e.f. December 18, 2018.
**** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.

(` lakh)
Name
Commission
Sitting Fees
N Chandrasekaran, Chairman@
-
3.60
Aman Mehta
315.00
4.80
V Thyagarajan*
100.00
3.00
Prof Clayton M Christensen**
75.00
0.30
Dr Ron Sommer
220.00
5.10
O P Bhatt
215.00
7.50
Aarthi Subramanian@@
-
5.70
Dr Pradeep Kumar Khosla
150.00
2.10
Hanne Sorensen***
50.00
0.60
Keki Mistry***
50.00
0.60
Don Callahan****
35.00
0.30
Total
1,210.00
33.60


Question: Analyse this data from a financial earnings document. What is the difference between the maximum and minimum sitting fee?
Choices:
-2.5
7.2
-7.2
-92.5
9.7
Correct choice index: 1
Free cash flow generation
Bridge from operating income to free cash flow (illustrative)
Focus on delivering a high conversion of operating income to free cash flow of operating income to free cash flow
of operating income to free cash flow
Ongoing activities to reduce costs “below operating income”, including restructuring, financial net and tax
Striving to maintain working capital efficiency but fluctuations may impact cash flow
Planning assumption for capex is about 2% of net sales, while expected to remain above 2% in 2020 due to the new factory in the US
Ambition to over time maintain restructuring charges to around 1% of net sales
M&A will vary depending on strategic decisions but assumed to be around 1–2% of net sales
Operating margin excluding restructuring charges. All numbers are in relation to net sales.
1) Restructuring charges as reported in the income statement for each year.

2018
2019
Ambition
Operating margin
4.4%
5.0%
>12%
financial net, tax and other
-3.8%
-2.5%
-4%
+ depreciation and amortization
+3.9%
+2.9%
+3 to 4%
+ depreciation of leased assets
–
+1.1%
+1%
± change in working capital
+3.7%
+1.0%
±0
- capex
- 2.4%
-2.8%
-2%
- leasing payment
-
-1.3%
-1%
-  restructuring costs1)
-3.8%
-0.4%
-1%
Free cash flow (before M&A)
2.0%
3.4%
>8%
- M&A
-0.6%
-0.7%
~1 to -2%


Question: Analyse this data from a financial earnings document. What is the change in capex between 2018 and 2019?
Choices:
-5.2
400
0
-2.4
0.4
Correct choice index: 4
performance graph the graph below compares the cumulative total shareholder return on pmi's common stock with the cumulative total return for the same period of pmi's compensation survey group and the s&p 500 index .
the graph assumes the investment of $ 100 as of december 31 , 2010 , in pmi common stock ( at prices quoted on the new york stock exchange ) and each of the indices as of the market close and reinvestment of dividends on a quarterly basis .
date pmi pmi compensation survey group ( 12 ) s&p 500 index .

Date
PMI
PMI Compensation Survey Group<sup>(1,2)</sup>
S&P 500 Index
December 31, 2010
$100.00
$100.00
$100.00
December 31, 2011
$139.80
$114.10
$102.10
December 31, 2012
$154.60
$128.00
$118.50
December 31, 2013
$167.70
$163.60
$156.80
December 31, 2014
$164.20
$170.10
$178.30
December 31, 2015
$186.20
$179.20
$180.80

( 1 ) the pmi compensation survey group consists of the following companies with substantial global sales that are direct competitors ; or have similar market capitalization ; or are primarily focused on consumer products ( excluding high technology and financial services ) ; and are companies for which comparative executive compensation data are readily available : bayer ag , british american tobacco p.l.c. , the coca-cola company , diageo plc , glaxosmithkline , heineken n.v. , imperial brands plc ( formerly , imperial tobacco group plc ) , johnson & johnson , mcdonald's corp. , international , inc. , nestl e9 s.a. , novartis ag , pepsico , inc. , pfizer inc. , roche holding ag , unilever nv and plc and vodafone group plc .
( 2 ) on october 1 , 2012 , international , inc .
( nasdaq : mdlz ) , formerly kraft foods inc. , announced that it had completed the spin-off of its north american grocery business , kraft foods group , inc .
( nasdaq : krft ) .
international , inc .
was retained in the pmi compensation survey group index because of its global footprint .
the pmi compensation survey group index total cumulative return calculation weights international , inc.'s total shareholder return at 65% ( 65 % ) of historical kraft foods inc.'s market capitalization on december 31 , 2010 , based on international , inc.'s initial market capitalization relative to the combined market capitalization of international , inc .
and kraft foods group , inc .
on october 2 , 2012 .
note : figures are rounded to the nearest $ 0.10. .

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total shareholder return on pmi's common stock versus the s&p 500 index for the five years ended december 31 , 2015?
Choices:
-807.138
0.054
0.844
4.054
0.195
Correct choice index: 1
entergy new orleans , inc .
management's financial discussion and analysis results of operations net income ( loss ) 2004 compared to 2003 net income increased $ 20.2 million primarily due to higher net revenue .
2003 compared to 2002 entergy new orleans had net income of $ 7.9 million in 2003 compared to a net loss in 2002 .
the increase was due to higher net revenue and lower interest expense , partially offset by higher other operation and maintenance expenses and depreciation and amortization expenses .
net revenue 2004 compared to 2003 net revenue , which is entergy new orleans' measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits .
following is an analysis of the change in net revenue comparing 2004 to 2003. .

(In Millions)
2003 net revenue
$208.3
Base rates
10.6
Volume/weather
8.3
2004 deferrals
7.5
Price applied to unbilled electric sales
3.7
Other
0.6
2004 net revenue
$239.0

the increase in base rates was effective june 2003 .
the rate increase is discussed in note 2 to the domestic utility companies and system energy financial statements .
the volume/weather variance is primarily due to increased billed electric usage of 162 gwh in the industrial service sector .
the increase was partially offset by milder weather in the residential and commercial sectors .
the 2004 deferrals variance is due to the deferral of voluntary severance plan and fossil plant maintenance expenses in accordance with a stipulation approved by the city council in august 2004 .
the stipulation allows for the recovery of these costs through amortization of a regulatory asset .
the voluntary severance plan and fossil plant maintenance expenses are being amortized over a five-year period that became effective january 2004 and january 2003 , respectively .
the formula rate plan is discussed in note 2 to the domestic utility companies and system energy financial statements .
the price applied to unbilled electric sales variance is due to an increase in the fuel price applied to unbilled sales. .

Question: Analyse this data from a financial earnings document. what is the growth rate in net revenue for entergy new orleans , inc . in 2004?
Choices:
1
1.5198
2.14738
147383.58137
0.14738
Correct choice index: 4
Item 5. Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
The Company’s common stock is traded on the NASDAQ Stock Market LLC under the symbol SAFM.
The number of stockholders of record as of December 12, 2019, was 2,742. The number of beneficial owners of our stock is greater than the number of holders of record, and the exact number is unknown.
The amount of future common stock dividends will depend on our earnings, financial condition, capital requirements, the effect a dividend would have on the Company's compliance with financial covenants and other factors, which will be considered by the Board of Directors on a quarterly basis.
During its fourth fiscal quarter, the Company repurchased shares of its common stock as follows:
1  All purchases were made pursuant to the Company's Stock Incentive Plan, as amended and restated on February 11, 2016, under which shares were withheld to satisfy tax withholding obligations.
2  On May 31, 2018, the Company’s Board of Directors expanded and extended the share repurchase program originally approved on October 22, 2009, under which the Company was originally authorized to purchase up to one million shares of its common stock and is now authorized to purchase up to two million shares of its common stock in open market transactions or negotiated purchases, subject to market conditions, share price and other considerations. The authorization will expire on May 31, 2021. During the fourth quarter of fiscal 2018, the Company purchased 823,385 shares in open market transactions under this program. The Company’s repurchases of vested restricted stock to satisfy tax withholding obligations of its Stock Incentive Plan participants are not made under the 2018 general repurchase plan.
3  Does not include vested restricted shares that may yet be repurchased under the Stock Incentive Plan as described in Note 1.

Period
(a) Total Number of Shares Purchased (1)
(b) Average Price Paid per Share
(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)
(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs (2)(3)
Aug. 1 - Aug. 31, 2019 
—
—
—
1,176,615
Sep. 1 - Sep. 30, 2019 
901
$151.33
901
1,176,615
Oct. 1 - Oct. 31, 2019 
34,344
$154.81
34,344
1,176,615
Total 
35,245
$154.72
35,245
1,176,615


Question: Analyse this data from a financial earnings document. What is the change in the average price paid per share between September 2019 and October 2019?
Choices:
124.81
3480000
3.48
3.39
34192.67
Correct choice index: 2
Accumulated Other Comprehensive Income
The following table sets forth the amounts reclassified from AOCI into the Consolidated Statements of Operations, and the associated financial statement line item, net of tax, for the periods indicated (in thousands):
(1) Amounts are included in the computation of net periodic benefit pension cost. Refer to Note 9 – “Postretirement and Other Employee Benefits” for additional information.
(2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2019 and 2017 for available for sale securities were due to a restructuring of securities loss and an other than temporary impairments on securities, respectively, and were recorded to restructuring of securities loss and other expense, respectively.
(3) The Company expects to reclassify $17.0 million into earnings during the next twelve months, which will primarily be classified as a component of cost of revenue.
(4) Amounts are net of tax, which are immaterial for the fiscal years ended August 31, 2019 and 2017. The amount for the fiscal year ended August 31, 2018 includes a reduction to income tax expense related to derivative instruments of $14.8 million.

Fiscal Year Ended August 31,
Comprehensive Income Components
Financial Statement Line Item
2019
2018
2017
Foreign currency translation adjustment
Operating income
$—
$—
$5,947
Realized losses (gains) on derivative instruments:(3)
Foreign exchange contracts
Cost of revenue
21,982
(9,379)
4,799
Interest rate contracts
Interest expense
(1,723)
(13,697)
3,950
Actuarial loss
(1)
741
1,127
1,929
Prior service credit
(1)
(44)
(88)
(138)
Available for sale securities
(2)
33,333
—
10,139
Total amounts reclassified from AOCI(4)
$54,289
$(22,037)
$26,626


Question: Analyse this data from a financial earnings document. What was the change in the Foreign exchange contracts between 2017 and 2019?
Choices:
1
-4803
-17183
-4058
17183
Correct choice index: 4
in direct competition with other co2 pipelines .
we also compete with other interest owners in the mcelmo dome unit and the bravo dome unit for transportation of co2 to the denver city , texas market area .
terminals our terminals segment includes the operations of our refined petroleum product , crude oil , chemical , ethanol and other liquid terminal facilities ( other than those included in the products pipelines segment ) and all of our coal , petroleum coke , fertilizer , steel , ores and other dry-bulk terminal facilities .
our terminals are located throughout the u.s .
and in portions of canada .
we believe the location of our facilities and our ability to provide flexibility to customers help attract new and retain existing customers at our terminals and provide expansion opportunities .
we often classify our terminal operations based on the handling of either liquids or dry-bulk material products .
in addition , terminals 2019 marine operations include jones act qualified product tankers that provide marine transportation of crude oil , condensate and refined petroleum products in the u.s .
the following summarizes our terminals segment assets , as of december 31 , 2016 : number capacity ( mmbbl ) .

Number
Capacity(MMBbl)
Liquids terminals
51
85.2
Bulk terminals
37
—
Jones Act tankers
12
4.0

competition we are one of the largest independent operators of liquids terminals in north america , based on barrels of liquids terminaling capacity .
our liquids terminals compete with other publicly or privately held independent liquids terminals , and terminals owned by oil , chemical , pipeline , and refining companies .
our bulk terminals compete with numerous independent terminal operators , terminals owned by producers and distributors of bulk commodities , stevedoring companies and other industrial companies opting not to outsource terminaling services .
in some locations , competitors are smaller , independent operators with lower cost structures .
our jones act qualified product tankers compete with other jones act qualified vessel fleets. .

Question: Analyse this data from a financial earnings document. what is the average capacity in mmbbl of jones act tankers?
Choices:
-8
0.07843
1
0.02778
0.33333
Correct choice index: 4
3. Investments in subsidiaries
The additions in the year and prior year relate to equity-settled share-based payments granted to the employees of subsidiary companies.
Subsidiary undertakings are disclosed within note 35 to the consolidated financial statements.

2019
2018
£m
£m
At beginning of the period
1,212.9
1,210.5
Additions
3.1
2.4
At end of the period
1,216.0
1,212.9


Question: Analyse this data from a financial earnings document. What was the change in Additions in 2019 from 2018?
Choices:
1210.5
-0.7
0
0.7
5.5
Correct choice index: 3
During fiscal year 2019, the following activity occurred under our stock plans:
(a) Includes 2 million, 3 million, and 2 million of PSUs granted at target and performance adjustments above target levels for fiscal years 2019, 2018, and 2017, respectively.
As of June 30, 2019, there was approximately $8.6 billion of total unrecognized compensation costs related to stock awards. These costs are expected to be recognized over a weighted average period of 3 years. The weighted average grant-date fair value of stock awards granted was $107.02, $75.88, and $55.64 for fiscal years 2019, 2018, and 2017, respectively. The fair value of stock awards vested was $8.7 billion, $6.6 billion, and $4.8 billion, for fiscal years 2019, 2018, and 2017, respectively.

Shares
Weighted Average Grant-Date Fair Value
(In millions)
Stock Awards
Nonvested balance, beginning of year
174
$  57.85
Granted (a)
63
107.02
Vested
(77)
57.08
Forfeited
(13)
69.35
Nonvested balance, end of year
147
$ 78.49


Question: Analyse this data from a financial earnings document. What was the number of stock awards that were granted in 2019, not including the PSUs granted?
Choices:
130
56
60
61
32
Correct choice index: 3
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company ( b ) these reclassifications were recorded to interest expense and cost of products sold .
additional details regarding the company's cash flow hedges are provided in note 13 .
on august 25 , 2016 , in anticipation of proceeds to be received from the divestiture of the respiratory solutions business in the first quarter of fiscal year 2017 , the company entered into an accelerated share repurchase ( "asr" ) agreement .
subsequent to the end of the company's fiscal year 2016 and as per the terms of the asr agreement , the company received approximately 1.3 million shares of its common stock , which was recorded as a $ 220 million increase to common stock in treasury .
note 4 2014 earnings per share the weighted average common shares used in the computations of basic and diluted earnings per share ( shares in thousands ) for the years ended september 30 were as follows: .

2016
2015
2014
Average common shares outstanding
212,702
202,537
193,299
Dilutive share equivalents from share-based plans
4,834
4,972
4,410
Average common and common equivalent shares outstanding — assuming dilution
217,536
207,509
197,709

average common and common equivalent shares outstanding 2014 assuming dilution 217536 207509 197709 upon closing the acquisition of carefusion corporation ( 201ccarefusion 201d ) on march 17 , 2015 , the company issued approximately 15.9 million of its common shares as part of the purchase consideration .
additional disclosures regarding this acquisition are provided in note 9 .
options to purchase shares of common stock are excluded from the calculation of diluted earnings per share when their inclusion would have an anti-dilutive effect on the calculation .
for the years ended september 30 , 2016 , 2015 and 2014 there were no options to purchase shares of common stock which were excluded from the diluted earnings per share calculation. .

Question: Analyse this data from a financial earnings document. as of september 30 ,2014 what was the percent of the total average common and common equivalent shares outstanding 2014 assuming dilution that was dilute share equivalents from share-based plans
Choices:
22305.50961
871896690
0.02281
22.38579
0.02231
Correct choice index: 4
24 2017 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2017 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

2012
2013
2014
2015
2016
2017
JKHY
100.00
138.34
177.10
195.72
267.64
322.60
Peer Group
100.00
117.87
161.90
203.87
233.39
271.10
S&P 500
100.00
120.60
150.27
161.43
167.87
197.92

this comparison assumes $ 100 was invested on june 30 , 2012 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; convergys corp. ; corelogic , inc. ; dst systems , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone systems , inc. ; and wex , inc.. .

Question: Analyse this data from a financial earnings document. jkhy's total 5 year return was what percent of the peer group?
Choices:
1.18997
64.52
1.20535
1
0.0119
Correct choice index: 0