trismik/FinRAG huggingface dataset:
8. Financing Receivables and Operating Leases
(a) Financing Receivables
Financing receivables primarily consist of lease receivables, loan receivables, and financed service contracts. Lease receivables represent sales-type and direct-financing leases resulting from the sale of Cisco’s and complementary third-party products and are typically collateralized by a security interest in the underlying assets. Lease receivables consist of arrangements with terms of four years on average. Loan receivables represent financing arrangements related to the sale of our hardware, software, and services, which may include additional funding for other costs associated with network installation and integration of our products and services. Loan receivables have terms of three years on average. Financed service contracts include financing receivables related to technical support and advanced services. Revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed, which typically ranges from one to three years.
A summary of our financing receivables is presented as follows (in millions):

July 27, 2019
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Gross
$2,367
$5,438
$2,369
$10,174
Residual value
142
—
—
142
Unearned income
(137)
—
—
(137)
Allowance for credit loss
(46)
(71)
(9)
(126)
Total, net  .
$2,326
$5,367
$2,360
$10,053
Reported as:
Current .
$1,029
$2,653
$1,413
$5,095
Noncurrent
1,297
2,714
947
4,958
Total, net  .
$2,326
$5,367
$2,360
$10,053


Question: Analyse this data from a financial earnings document. What was the difference in the net total between Lease and Loan Receivables?
Choices:
2998
-913
0
5367
3041
Correct choice index: 4
Underlying effective tax rate
The underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates. This measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit/(loss) of joint ventures and associates.
Tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment. This is shown in the table:
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
(b) Refer to note 3 for further details on these items.
(c) Excludes €3 million (2018: €32 million) gain on disposal of spreads business by the joint venture in Portugal which is included in the share of net profit/(loss) of joint ventures and associates line. Including the gain, total non-underlying items not in operating profit but within net profit before tax is €35 million (2018: €154 million). See note 3.

€ million
€ million
2019
2018
(Restated)(a)
Taxation
2,263
2,572
Tax impact of:
Non-underlying items within operating profit(b)
309
(259)
Non-underlying items not in operating profit  Taxation before tax impact of non-underlying
(196)
(29)
Taxation before tax impact of non-underlying
2,376
2,284
Profit before taxation
8,289
12,360
Non-underlying items within operating profit before tax(b)
1,239
(3,176)
Non-underlying items not in operating profit but within net profit before tax(c)
(32)
(122)
Share of net (profit)/loss of joint ventures and associates
(176)
(185)
Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates
9,320
8,877
Underlying effective tax rate
25.5%
25.7%


Question: Analyse this data from a financial earnings document. What is the average taxation?
Choices:
1302
2417.5
0
2428
4833
Correct choice index: 1
The employee pension plan mandated by the Labor Standards Act of the R.O.C. is a defined benefit plan. The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units.
The Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited with the Bank of Taiwan under the name of a pension fund supervisory committee. The pension fund is managed by the government’s designated authorities and therefore is not included in the Company’s consolidated financial statements. For the years ended December 31, 2017, 2018 and 2019, total pension expenses of NT$80 million, NT$69 million and NT$59 million, respectively, were recognized by the Company.
Movements in present value of defined benefit obligation during the year:

For the years ended December 31,
2018
2019
$NT (In Thousands)
$NT (In Thousands)
Defined benefit obligation at beginning of year
$(5,671,058)
$(5,620,509)
Items recognized as profit or loss:
Service cost
(24,477)
(21,043)
Interest cost
(61,247)
(51,146)
Subtotal
(85,724)
(72,189)
Remeasurements recognized in other comprehensive income (loss):
Arising from changes in financial assumptions
(91,350)
(114,976)
Experience adjustments
(5,907)
180,095
Subtotal
(97,257)
65,119
Benefits paid
233,530
216,510


Question: Analyse this data from a financial earnings document. What is the average Service cost?
Choices:
-84007
-22760
0
22760
1717
Correct choice index: 3
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2012 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 3946111 $ 34.67 3608527 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights<sup>(2)</sup>
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
3,946,111
$34.67
3,608,527
Equity compensation plans not approved by security holders<sup>(3)</sup>
—
—
—
Total
3,946,111
$34.67
3,608,527

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 1166492 were subject to stock options , 2060138 were subject to outstanding restricted performance stock rights , 641556 were restricted stock rights , and 63033 were stock rights granted under the 2011 plan .
in addition , this number includes 9129 stock rights and 5763 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 1166492 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2013 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2013 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. what is the ratio of the number of securities to be issued to the number of securities remaining available
Choices:
-1.09355
1.09355
19632.39303
14239648088497
0
Correct choice index: 1
performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) , ( ii ) the standard & poor 2019s industrials index ( 201cs&p industrials index 201d ) and ( iii ) the standard & poor 2019s consumer durables & apparel index ( 201cs&p consumer durables & apparel index 201d ) , from december 31 , 2005 through december 31 , 2010 , when the closing price of our common stock was $ 12.66 .
the graph assumes investments of $ 100 on december 31 , 2005 in our common stock and in each of the three indices and the reinvestment of dividends .
performance graph 201020092008200720062005 s&p 500 index s&p industrials index s&p consumer durables & apparel index the table below sets forth the value , as of december 31 for each of the years indicated , of a $ 100 investment made on december 31 , 2005 in each of our common stock , the s&p 500 index , the s&p industrials index and the s&p consumer durables & apparel index and includes the reinvestment of dividends. .

2006
2007
2008
2009
2010
Masco
$101.79
$76.74
$42.81
$54.89
$51.51
S&P 500 Index
$115.61
$121.95
$77.38
$97.44
$111.89
S&P Industrials Index
$113.16
$126.72
$76.79
$92.30
$116.64
S&P Consumer Durables & Apparel Index
$106.16
$84.50
$56.13
$76.51
$99.87

in july 2007 , our board of directors authorized the purchase of up to 50 million shares of our common stock in open-market transactions or otherwise .
at december 31 , 2010 , we had remaining authorization to repurchase up to 27 million shares .
during 2010 , we repurchased and retired three million shares of our common stock , for cash aggregating $ 45 million to offset the dilutive impact of the 2010 grant of three million shares of long-term stock awards .
we did not purchase any shares during the three months ended december 31 , 2010. .

Question: Analyse this data from a financial earnings document. what was the percent of the increase in the s&p industrial index from 2006 to 2007
Choices:
0.12119
0.10701
0.11983
2.11983
0.17659
Correct choice index: 2
remitted to the u.s .
due to foreign tax credits and exclusions that may become available at the time of remittance .
at december 31 , 2010 , aon had domestic federal operating loss carryforwards of $ 56 million that will expire at various dates from 2011 to 2024 , state operating loss carryforwards of $ 610 million that will expire at various dates from 2011 to 2031 , and foreign operating and capital loss carryforwards of $ 720 million and $ 251 million , respectively , nearly all of which are subject to indefinite carryforward .
unrecognized tax provisions the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

2010
2009
Balance at January 1
$77
$86
Additions based on tax positions related to the current year
7
2
Additions for tax positions of prior years
4
5
Reductions for tax positions of prior years
(7)
(11)
Settlements
(1)
(10)
Lapse of statute of limitations
(5)
(3)
Acquisitions
26
6
Foreign currency translation
(1)
2
Balance at December 31
$100
$77

as of december 31 , 2010 , $ 85 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 , except for a potential reduction of unrecognized tax benefits in the range of $ 10-$ 15 million relating to anticipated audit settlements .
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 2010 , 2009 and 2008 .
aon accrued interest of less than $ 1 million in 2010 , $ 2 million during 2009 and less than $ 1 million in 2008 .
aon has recorded a liability for penalties of $ 5 million and for interest of $ 18 million for both december 31 , 2010 and 2009 .
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 2004. .

Question: Analyse this data from a financial earnings document. what is the net change in unrecognized tax in 2010?
Choices:
23.0
110
0.2
103
15
Correct choice index: 0
Software Development Costs
We capitalize purchased software upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria. We capitalize incurred labor costs for software development from the time technological feasibility of the software is established, or when the preliminary project phase is completed in the case of internal-use software, until the software is available for general release. Research and development costs and other computer software maintenance costs related to software development are expensed as incurred.
We estimate the useful life of our capitalized software and amortize its value over that estimated life. If the actual useful life is shorter than our estimated useful life, we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and, accordingly, a write-down of the value of the asset may be recorded as a charge to earnings.
Upon the availability for general release, we commence amortization of the capitalized software costs on a product by product basis. Amortization of capitalized software is recorded using the greater of (i) the ratio of current revenues to total and anticipated future revenues for the applicable product or (ii) the straightline method over the remaining estimated economic life, which is estimated to be three to five years.
At each balance sheet date, the unamortized capitalized costs of a software product are compared with the net realizable value of that product. The net realizable value is the estimated future gross revenues from that product reduced by the estimated future costs of completing and disposing of that product, including the costs of performing maintenance and client support required to satisfy our responsibility set forth at the time of sale.
The amount by which the unamortized capitalized costs of a software product exceed the net realizable value of that asset is written off. If we determine that the value of the capitalized software could not be recovered, a write-down of the value of the capitalized software to its recoverable value is recorded as a charge to earnings. The unamortized balances of capitalized software were as follows:

December 31,
(In thousands)
2019
2018
Software development costs
$428,641
$317,637
Less: accumulated amortization
(184,712)
(107,977)
Software development costs, net
$243,929
$209,660


Question: Analyse this data from a financial earnings document. What is the percentage change in Software development costs, net from 2018 to 2019?
Choices:
0
2.16
184713.16
-243927.84
0.16
Correct choice index: 4
Veradigm
Our Veradigm segment derives its revenue from the provision of data-driven clinical insights with actionable tools for clinical workflow, research, analytics and media. Its solutions, targeted at key healthcare stakeholders, help improve the quality, efficiency and value of healthcare delivery – from biopharma to health plans, healthcare providers and patients, and health technology partners, among others.
Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
Veradigm revenue increased during the year ended December 31, 2019 compared with the prior year comparable period due to an increase in organic sales. Gross profit and income from operations increased for during the year ended December 31, 2019 due to an increase in organic sales and cost reductions partially offset with headcount growth and hosting migration costs. The acquisition of Practice Fusion during the first quarter of 2018 also contributed to the increases.
Gross margin and operating margin decreased during the year ended December 31, 2019, compared with the prior year comparable period, primarily due to (i) an increase in hosting migration costs, (ii) costs associated with recent acquisitions, (iii) headcount growth and (iv) partially offset with other cost reductions.
Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
Veradigm revenue, gross profit, gross margin and income from operations increased during the year ended December 31, 2018 compared with the prior year comparable period primarily due to the acquisition of Practice Fusion during the first quarter of 2018. Operating margin decreased during 2018 primarily due to higher personnel costs related to incremental resources from the Practice Fusion acquisition and to support anticipated new hosting client golives.

Year Ended December 31,
(In thousands)
2019
2018
2017
2019 % Change from 2018
2018 % Change from 2017
Revenue
$161,216
$140,326
$69,879
14.9%
100.8%
Gross profit
$104,896
$100,708
$43,817
4.2%
129.8%
Gross margin %
65.1%
71.8%
62.7%
Income from operations
$43,996
$43,641
$23,816
0.8%
83.2%
Operating margin %
27.3%
31.1%
34.1%


Question: Analyse this data from a financial earnings document. What is the change in Gross profit between 2019 nd 2017?
Choices:
61079
-61079
-43816
4596228032
56891
Correct choice index: 0
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
The following table provides information with respect to the shares of common stock repurchased by us during the three months ended April 26, 2019:
In May 2003, our Board of Directors approved a stock repurchase program. As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock, including a $4.0 billion increase approved by our Board of Directors in April 2018. Since inception of the program through April 26, 2019, we repurchased a total of 313 million shares of our common stock for an aggregate purchase price of $11.7 billion. Under this program, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management. The stock repurchase program may be suspended or discontinued at any time.

Period
Total Number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Program
Approximate Dollar Value of Shares That May Yet Be Purchased Under The Repurchased Program
(Shares in thousands)
(Shares in thousands)
(Dollars in millions)
January 26, 2019 - February 22, 2019
262
$ 64.77
306,255
$ 2,372
February 23, 2019 - March 22, 2019
3,380
$ 65.53
309,635
$ 2,150
March 23, 2019 - April 26, 2019
3,608
$72.49
313,244
$ 1,889
Total
7,250
$68.97


Question: Analyse this data from a financial earnings document. What was the change in the total number of shares purchased between the second to third month period?
Choices:
-3311
2
228
6988
3607
Correct choice index: 2
Capital expenditures
For 2019, capital expenditure was SEK 5.1 (4.0) billion, representing 2.3% of sales. Expenditures are largely related to test sites and equipment for R&D, network operation centers and manufacturing and repair operations.
The increase in 2019 was mainly due to investments in 5G test equipment.
Annual capital expenditures are normally around 2% of sales. This corresponds to the needs for keeping and maintaining the current capacity level. The Board of Directors reviews the Company’s investment plans and proposals.
As of December 31, 2019, no material land, buildings, machinery or equipment were pledged as collateral for outstanding indebtedness.

Capital expenditures 2017–2019
SEK billion
2019
2018
2017
Capital expenditures
5.1
4.0
3.9
Of which in Sweden
2.0
1.3
1.5
Share of annual sales
2.3%
1.9%
1.9%


Question: Analyse this data from a financial earnings document. What is the change between capital expenditure in 2019 and 2018?
Choices:
-1.1
3.6
4
1.1
-4
Correct choice index: 3
NOTE 10. EARNINGS PER SHARE
The following table reflects the reconciliation between basic and diluted earnings per share.
Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.

Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93


Question: Analyse this data from a financial earnings document. What is the average basic earnings per share for 2018 and 2019?
Choices:
4.12
201.86
1
0
8.25
Correct choice index: 0