trismik/FinRAG huggingface dataset:
Assets Measured at Fair Value on a Recurring Basis
Assets measured at fair value on a recurring basis at March 31, 2018 are as follows (amounts in millions):
There were no transfers between Level 1 or Level 2 during fiscal 2019 or fiscal 2018. There were no assets measured on a recurring basis during fiscal 2019 or fiscal 2018 using significant unobservable inputs (Level 3).

Quoted Prices in Active Markets for Identical Instruments (Level 1)
Significant Other Observable Inputs (Level 2)
Total Balance
Assets
Cash and cash equivalents:
Money market mutual funds
$121.0
$—
$121.0
Deposit accounts
—
641.6
641.6
Commercial Paper
—
118.7
118.7
Government agency bonds
—
20.0
20.0
Short-term investments:
Marketable equity securities
2.8
—
2.8
Corporate bonds and debt
—
542.9
542.9
Time deposits
—
11.5
11.5
Government agency bonds
—
723.2
723.2
Municipal bonds - taxable
—
14.9
14.9
Total assets measured at fair value
$123.8
$2,072.8
$2,196.6


Question: Analyse this data from a financial earnings document. What was the difference in the total balance between Money market mutual funds and commercial paper?
Choices:
-98.7
-2.3
239.7
2.3
109.5
Correct choice index: 3
Global Services
Adjusteda revenue £4,735m
£4,735m
Adjusteda operating profit
£135m
Global Services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape. Customers’ demands continue to evolve towards more flexible, on-demand models and new cloud-based and software-defined networking solutions. We continue to execute our Digital Global Services transformation programme to focus our business, standardise our operations, transform our underlying infrastructure, and provide innovative solutions to address the changing demands of our customers. We are focused on around 800 multinational companies and financial institutions served by three global industry verticals.
Adjusteda revenue for the year was down 6%, in line with our strategy to de-emphasise low margin business and including the impact of divestments. This includes a £35m negative impact from foreign exchange movements, primarily reflecting lower IP Exchange volumes and equipment sales.
Adjusteda operating costs for the year were down 8% mainly reflecting the decline in IP Exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme. Adjusteda EBITDA for the year was up £71m reflecting the reduction in operating costs and certain one-offs, more than offsetting the impact of lower revenue.
Depreciation and amortisation was down 13% for the year due to closure of certain projects in the prior year.
Capital expenditure was down 12% for the year reflecting ongoing rationalisation and our strategy to become a more asset light business. Normalised free cash flowb for the year improved by 151% to £296m, reflecting higher EBITDA, lower capital expenditure and improved working capital.
Total order intake was £3.3bn, down 15% year on year continuing to reflect a shift in customer behaviour, including shorter contract lengths and greater prevalence of usage-based terms.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.

2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
4,735
5,013
(278)
(6)
Adjusted a operating costs
4,230
4,579
(349)
(8)
Adjusted a EBITDA
505
434
71
16
Depreciation & amortisation
370
424
(54)
(13)
Adjusted a operating profit
135
10
125
1,250
Capital expenditure
245
278
(33)
(12)
Normalised free cash flow b
296
118
178
151


Question: Analyse this data from a financial earnings document. What is the average Adjusteda operating costs for 2018 and 2019?
Choices:
17618
0
-4404.5
4404.5
5833.8
Correct choice index: 3
Total assets for the Company decreased $76.4 million as of December 31, 2019 as compared to December 31, 2018.  Entertainment and Communications assets decreased $58.8 million due to a decrease in property, plant and equipment primarily as a result of the increased depreciation in 2019 related to Hawaiian Telcom property, plant and equipment exceeding capital expenditures. IT Services and Hardware assets increased by $32.6 million primarily due to the Company’s recognition of operating lease right-of-use assets in the Consolidated Balance Sheets upon adoption of ASU 2016-02.
Corporate assets decreased $50.2 million primarily due to decreased receivables. Lower receivables is partially due to timing of sales in the fourth quarter as well as additional sales of certain receivables under the factoring arrangement as of December 31, 2019 compared to December 31, 2018. Deferred tax assets and liabilities totaled $59.3 million and $11.7 million as of December 31, 2019, respectively. Deferred tax assets and liabilities totaled $47.5 million and $11.4 million as of December 31, 2018, respectively. The increase in deferred tax assets in 2019, as compared to 2018, is due to increased net operating losses in 2019.

As of December 31,
(dollars in millions)
2019
2018
Assets
Entertainment and Communications
$1,840.0
$1,898.8
IT Services and Hardware
500.7
468.1
Corporate and eliminations
313.1
363.3
Total assets
$2,653.8
$2,730.2


Question: Analyse this data from a financial earnings document. What is the sum of company's total assets between 2018 to 2019?
Choices:
5384
3154
5384000
-2730
5308
Correct choice index: 0
A.3.8 Financial Services
Financial Services supports its customers’ investments with leasing solutions and equipment, project and structured financing in the form of debt and equity investments. Based on its comprehensive financing know-how and specialist technology expertise in
the areas of Siemens businesses, Financial Services provides financial
solutions for Siemens customers as well as other companies.
Financial Services again delivered strong earnings before taxes. While the equity business recorded higher results, the result from the debt business declined, amongst others due to higher credit hits. Total assets increased along with a growth in debt business and in part due to positive currency translation effects.
Financial Services is geared to Siemens’ industrial businesses and its markets. As such Financial Services is influenced by the business development of the markets served by our industrial businesses, among other factors. Financial Services will continue to focus its business scope on areas of intense domain know-how.

Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628


Question: Analyse this data from a financial earnings document. What is the average total assets in 2018 and 2019?
Choices:
28764500
0
1136.5
91
28764.5
Correct choice index: 4
Concentrations
The Company may be subject to concentration of credit risk as a result of certain financial instruments consisting of accounts receivable and short term investments. The Company performs ongoing credit evaluations of its customers and generally does not require collateral in exchange for credit.
The following table sets forth major customers accounting for 10% or more of the Company’s net revenue:

Year Ended
June 30,
2019
June 30,
2018
June 30, 2017
Tech Data Corporation
18%
14%
16%
Jenne Corporation
17%
13%
15%
Westcon Group Inc.
12%
13%
12%


Question: Analyse this data from a financial earnings document. What was the change in the percentage that Tech Data Corporation accounted for between 2018 and 2019?
Choices:
14
0
32
-14
4
Correct choice index: 4
We use a wide variety of raw materials in the manufacture of our products. Cost of sales and gross margin are subject to variability in raw material prices which continue to fluctuate for many of the raw materials we use, including copper, gold, and silver. In fiscal 2019, we purchased approximately 172 million pounds of copper, 122,000 troy ounces of gold, and 2.6 million troy ounces of silver. The following table presents the average prices incurred related to copper, gold, and silver:
In fiscal 2020, we expect to purchase approximately 170 million pounds of copper, 120,000 troy ounces of gold, and 2.4 million troy ounces of silver.

Fiscal
Measure
2019
2018
Copper
Lb.
$ 2.93
$  2.86
Gold
Troy oz.
1,309
1,281
Silver
Troy oz.
16.42
17.15


Question: Analyse this data from a financial earnings document. What was the percentage change prices in the amount for Gold in 2019 from 2018?
Choices:
4575
0.06
0.02
2.19
28
Correct choice index: 3
Assets by Reportable Segments
The following table shows assets allocated by reportable segment. Assets allocated by reportable segment include: trade receivables, net; inventory, net; property and equipment, net; goodwill; intangible assets, net and leased systems, net.
(1) The assets allocated to segments as of December 31, 2018 have been revised to correct an error in the previous allocation of property and equipment. Assets allocated to Food Care were understated by $372.9 million with an offset to Product Care of $369.6 million and $3.3 million to assets not allocated. There is no impact to consolidated assets at December 31, 2018. This error did not impact the Company's annual assessment of goodwill impairment or any other impairment considerations of long-lived assets.

December 31,
(In millions)
2019
2018
Assets allocated to segments:(1)
Food Care
$ 1,997.8
$ 1,914.4
Product Care
2,762.9
2,273.8
Total segments
$ 4,760.7
$ 4,188.2
Assets not allocated:
Cash and cash equivalents
262.4
271.7
Assets held for sale
2.8
0.6
Income tax receivables
32.8
58.4
Other receivables
80.3
81.3
Deferred taxes
238.6
170.5
Other
387.6
279.5
Total
$ 5,765.2
$ 5,050.2


Question: Analyse this data from a financial earnings document. What is the average total asset value for 2018 and 2019?
Choices:
5408.7
1
-5407.7
5407.7
2882.1
Correct choice index: 3
19. Related Party Transactions
Key management personnel compensation
All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel.
Compensation for the Group’s key management personnel is as follows:

Fiscal Year Ended June 30,
2019
2018
2017
(U.S. $ in thousands)
Executive management
Short-term compensation and benefits
$3,835
$2,991
$2,860
Post-employment benefits
109
99
100
Share-based payments
17,144
9,335
26,030
$21,088
$12,425
$28,990
Board of directors
Cash remuneration
$430
$362
$388
Share-based payments
1,772
1,577
1,825
$2,202
$1,939
$2,213


Question: Analyse this data from a financial earnings document. What is the average annual total compensation for the Board of directors in fiscal years ended June 30, 2017, 2018 and 2019?
Choices:
2118
64
4
825
6354
Correct choice index: 0
Operating Income (Loss) by Business Unit
Percentages reflect operating income (loss) as a percentage of revenue for each business unit.
CNBU operating income for 2019 decreased from 2018 primarily due to declines in pricing and higher R&D costs, partially offset by cost reductions. MBU operating income for 2019 decreased from 2018 primarily due to declines in pricing partially offset by increases in sales of high-value managed NAND products and manufacturing cost reductions. SBU operating margin for 2019 declined from 2018 primarily due to declines in pricing, which were partially offset by manufacturing cost reductions and increases in sales volumes. SBU operating results for 2019 and 2018 were adversely impacted by the underutilization charges at IMFT. EBU operating income for 2019 decreased from 2018 as a result of declines in pricing and higher R&D costs partially offset by manufacturing cost reductions and increases in sales volumes.
CNBU operating income for 2018 improved from 2017 primarily due to improved pricing and higher sales volumes resulting from strong demand for our products combined with manufacturing cost reductions. MBU operating income for 2018 improved from 2017 primarily due to increases in pricing and sales volumes for LPDRAM products, higher sales of high-value managed NAND products, and manufacturing cost reductions. SBU operating income for 2018 improved from 2017 primarily due to manufacturing cost reductions enabled by our execution in transitioning to 64-layer TLC 3D NAND products and improvements in product mix. SBU operating income for 2018 was adversely impacted by higher costs associated with IMFT's production of 3D XPoint memory products at less than full capacity. EBU operating income for 2018 increased as compared to 2017 as a result of increases in average selling prices, manufacturing cost reductions, and increases in sales volumes, partially offset by higher R&D costs.

For the year ended
2019
2019
2018
2018
2017
2017
CNBU
$4,645
47%
$9,773
64%
$3,755
44%
MBU
2,606
41%
3,033
46%
927
21%
SBU
(386)
(10)%
964
19%
552
12%
EBU
923
29%
1,473
42%
975
36%
All Other
13
18%
—
—%
23
35%
$7,801
$15,243
$6,232


Question: Analyse this data from a financial earnings document. How much difference in the total operating income in 2018 compared to in 2017?
Choices:
-9011
0
9011
9011000000
21475
Correct choice index: 2
Stock Options with Market-based Vesting Criteria
We grant NQs that are subject to vesting only upon the market price of our underlying public stock closing above a certain price target withins even years of the date of grant. Share-based compensation expense is recognized regardless of the number of awards that are earned based on the market condition and is recognized on a straight-line basis over the estimated service period of approximately three years.
If the required service period is not met for these options, then the share-based compensation expense would be reversed. In the event that our common stock achieves the target price per share based on a 30-day trailing average prior to the end of the estimated service period, any remaining unamortized compensation cost will be recognized.
Stock options with market-based vesting criteria granted for fiscal years 2019, 2018 and 2017 were 585,000, 325,000 and 320,000, respectively, at weighted average grant date fair values of $7.47, $15.52 and $13.18 per share, or total grant date fair value $2.4 million, $5.0 million and $4.3 million, respectively.
These NQs with market-based vesting criteria were valued using a Monte Carlo simulation model. The weighted average Monte Carlo input assumptions used for calculating the fair value of these market-based stock options are as follows:
During our fiscal first quarter of 2019, we canceled 1,122,500 performance-based stock options with a concurrent grant of 748,328 PRSUs for 13 employees, which was accounted for as a modification. The incremental compensation cost resulting from the modification was $8.2 million, and was being recognized as share-based compensation expense over the requisite service period of three years for the new PRSU awards.
As a result of subsequent actions that resulted in forfeitures, the remaining compensation expense associated with this modification as of September 27, 2019 is $2.8 million.

Fiscal Years
2019
2018
2017
Risk-free interest rate
2.8%
2.3%
1.9%
Expected term (years)
3.9
3.4
7.0
Expected volatility
51.9%
45.8%
32.3%
Target price
$53.87
$98.99
$67.39


Question: Analyse this data from a financial earnings document. What was the average Expected term (years) for 2017-2019?
Choices:
11.77
0
3.33
4.77
0.21
Correct choice index: 3
Note 3: Revenue and Segment Information
Revenue recognized for sales agreements amounted to $5,492.0 million and $5,849.0 million for the years ended December 31, 2019 and 2018, respectively. Revenue recognized for product development agreements amounted to $25.9 million and $29.3 million for the years ended December 31, 2019 and 2018, respectively.
The Company is organized into three operating and reportable segments consisting of PSG, ASG and ISG. The Company's wafer manufacturing facilities fabricate ICs for all business units, as necessary, and their operating costs are reflected in the segments' cost of revenue on the basis of product costs. Because operating segments are generally defined by the products they design and sell, they do not make sales to each other.
The Company does not allocate income taxes or interest expense to its operating segments as the operating segments are principally evaluated on gross profit. Additionally, restructuring, asset impairments and other charges, net and certain other manufacturing and operating expenses, which include corporate research and development costs, unallocated inventory reserves and miscellaneous nonrecurring expenses, are not allocated to any segment.
In addition to the operating and reportable segments, the Company also operates global operations, sales and marketing, information systems and finance and administration groups. A portion of the expenses of these groups are allocated to the segments based on specific and general criteria and are included in the segment results.
Revenue and gross profit for the Company’s operating and reportable segments are as follows (in millions):

PSG
ASG
ISG
Total
For year ended December 31, 2019:  
Revenue from external customers
$2,788.3
$1,972.3
$757.3
$5,517.9
Segment gross profit
976.0
794.8
275.4
2,046.2
For year ended December 31, 2018:  
Revenue from external customers
$3,038.2
$2,071.2
$768.9
$5,878.3
Segment gross profit
1,110.1
878.3
317.1
2,305.5
For year ended December 31, 2017:  
Revenue from external customers  
$2,819.3
$1,950.9
$772.9
$5,543.1
Segment gross profit  
959.8
817.8
302.6
2,080.2


Question: Analyse this data from a financial earnings document. What is the change in PSG Revenue from external customers from year ended December 31, 2018 to 2019?
Choices:
-249.9
249.9
708.1
2453.8
0
Correct choice index: 0
Contract Balances
The following table provides information about contract assets and contract liabilities from contracts with customers.
Contract assets primarily result from revenue being recognized when or as control of a solution or service is transferred to the customer, but where invoicing is delayed until the completion of other performance obligations or payment terms differ from the provisioning of services. The current portion of contract assets is reported within prepaid expenses and other in the consolidated balance sheet, and the non-current portion is included in other non-current assets. Contract liabilities (deferred revenue) primarily relate to consideration received from customers in advance of delivery of the related goods and services to the customer. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period.
The Company analyzes contract language to identify if a significant financing component does exist, and would adjust the transaction price for any material effects of the time value of money if the timing of payments provides either party to the contract with a significant benefit of financing the transaction.
During the fiscal years ended June 30, 2019, 2018, and 2017, the Company recognized revenue of $265,946, $269,593, and $264,517, respectively, that was included in the corresponding deferred revenue balance at the beginning of the periods.
Revenue recognized that related to performance obligations satisfied (or partially satisfied) in prior periods were immaterial for each period presented. These adjustments are primarily the result of transaction price adjustments and re-allocations due to changes in estimates of variable consideration.

June 30, 2019
June 30, 2018
Receivables, net
$310,080
$297,271
Contract Assets- Current
21,446
14,063
Contract Assets- Non-current
50,640
35,630
Contract Liabilities (Deferred Revenue)- Current
339,752
328,931
Contract Liabilities (Deferred Revenue)- Non-current
54,554
40,984


Question: Analyse this data from a financial earnings document. What is the average net receivables for 2018 and 2019?
Choices:
607351
303675500000
2
303675.5
318511.5
Correct choice index: 3
(6) Intangible Assets
Intangible assets consist of the following (in thousands):
During 2019, we periodically assessed whether any indicators of impairment existed related to our intangible assets. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values.
Amortization expense recognized in 2019, 2018 and 2017 was $23,671,000, $15,737,000 and $16,812,000, respectively.

December 31,
2019
2018
Customer relationships
$336,455
$159,566
Other
15,621
5,555
352,076
165,121
Accumulated amortization
(73,492)
(52,942)
Intangible assets, net
278,584
112,179


Question: Analyse this data from a financial earnings document. What is the change in Intangible assets, net between 2018 and 2019?
Choices:
31251274536
166405
-166405
0
262963
Correct choice index: 1