trismik/FinRAG huggingface dataset:
Note 11. Other Current Assets
Other current assets consisted of the following (in thousands):

December 31,
2019
2018
Investments held in rabbi trust
$13,927
$11,442
Financial derivatives
3,373
1,078
Deferred rent
558
1,867
Other current assets
2,667
2,374
$20,525
$16,761


Question: Analyse this data from a financial earnings document. What was the change in total other current assets in 2019 from 2018?
Choices:
0
37286
5
6598
3764
Correct choice index: 4
9. Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following:

December31,
2019
2018
Accrued payroll and employee benefits
$116.9
$105.9
Derivative liabilities
93.8
120.5
Current portion of operating lease liabilities
39.5
—
Tax-related accruals
30.8
38.4
Accrued legal and professional
28.7
10.9
Accrued marketing and advertising expenses
14.7
19.4
Accrued acquisition-related expenses and acquisition consideration payable
8.3
74.4
Accrued other
33.3
44.8
$366.0
$414.3


Question: Analyse this data from a financial earnings document. What is the average accrued payroll and employee benefits for 2018 and 2019?
Choices:
228.3
78.2
26.8
111.4
222.8
Correct choice index: 3
32. Provisions for post-employment benefits plans and similar obligations
Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
The most important performance-based pension plans are described in the following.

€ million
30/9/2018
30/9/2019
Provisions for post-employment benefits plans (employer’s commitments)
344
414
Provisions for indirect commitments
12
17
Provisions for voluntary pension benefits
0
0
Provisions for post-employment benefit plans
71
78
427
509
Provisions for obligations similar to pensions
41
34
468
543


Question: Analyse this data from a financial earnings document. What was the percentage change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
Choices:
111.05
15.87
24.13
20.35
-20.35
Correct choice index: 3
the valuation allowance as of 30 september 2016 of $ 155.2 primarily related to the tax benefit on the federal capital loss carryforward of $ 48.0 , tax benefit of foreign loss carryforwards of $ 37.7 , and capital assets of $ 58.0 that were generated from the loss recorded on the exit from the energy-from-waste business in 2016 .
if events warrant the reversal of the valuation allowance , it would result in a reduction of tax expense .
we believe it is more likely than not that future earnings and reversal of deferred tax liabilities will be sufficient to utilize our deferred tax assets , net of existing valuation allowance , at 30 september 2016 .
the deferred tax liability associated with unremitted earnings of foreign entities decreased in part due to the dividend to repatriate cash from a foreign subsidiary in south korea .
this amount was also impacted by ongoing activity including earnings , dividend payments , tax credit adjustments , and currency translation impacting the undistributed earnings of our foreign subsidiaries and corporate joint ventures which are not considered to be indefinitely reinvested outside of the u.s .
we record u.s .
income taxes on the undistributed earnings of our foreign subsidiaries and corporate joint ventures unless those earnings are indefinitely reinvested outside of the u.s .
these cumulative undistributed earnings that are considered to be indefinitely reinvested in foreign subsidiaries and corporate joint ventures are included in retained earnings on the consolidated balance sheets and amounted to $ 6300.9 as of 30 september 2016 .
an estimated $ 1467.8 in u.s .
income and foreign withholding taxes would be due if these earnings were remitted as dividends after payment of all deferred taxes .
a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .

Unrecognized Tax Benefits
2016
2015
2014
Balance at beginning of year
$97.5
$108.7
$124.3
Additions for tax positions of the current year
15.0
6.9
8.1
Additions for tax positions of prior years
3.8
7.5
4.9
Reductions for tax positions of prior years
(.3)
(7.9)
(14.6)
Settlements
(5.6)
(.6)
—
Statute of limitations expiration
(3.0)
(11.2)
(14.0)
Foreign currency translation
(.5)
(5.9)
—
Balance at End of Year
$106.9
$97.5
$108.7

at 30 september 2016 and 2015 , we had $ 106.9 and $ 97.5 of unrecognized tax benefits , excluding interest and penalties , of which $ 64.5 and $ 62.5 , respectively , would impact the effective tax rate if recognized .
interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.3 in 2016 , $ ( 1.8 ) in 2015 , and $ 1.2 in 2014 .
our accrued balance for interest and penalties was $ 9.8 and $ 7.5 as of 30 september 2016 and 2015 , respectively. .

Question: Analyse this data from a financial earnings document. what is the increase observed in the accrued balance for interest and penalties during 2015 and 2016?
Choices:
1.30667
-1.74667
0.00031
0.30667
3
Correct choice index: 3
Liquidity and Capital Resources
As of December 31, 2019, we had cash and cash equivalents of $92.7 million, restricted cash of $0.4 million, and net accounts receivable of $50.4 million. Additionally, as of December 31, 2019, our working capital was $115.2 million.
Our primary uses of cash are to fund operating expenses, purchases of inventory, property and equipment, intangible assets, and from time to time, the acquisition of businesses. We also use cash to pay down outstanding debt. Our cash and cash equivalents are impacted by the timing of when we pay expenses as reflected in the change in our outstanding accounts payable and accrued expenses.
Cash used to fund operating expenses in our consolidated statements of cash flows excludes the impact of non-cash items such as stock-based compensation, amortization and depreciation of acquired intangible assets, leased right-of-use assets and property and equipment, and impairment of intangible assets and long-lived assets. Cash used to fund acquisitions of businesses and other capital purchases is included in investing activities in our consolidated statements of cash flows.
Our primary sources of cash are cash receipts on accounts receivable from our shipment of products to distributors and direct customers. Aside from the amounts billed to our customers, net cash collections of accounts receivable are impacted by the efficiency of our cash collections process, which can vary from period to period depending on the payment cycles of our major distributor customers, and relative linearity of shipments period-to-period.
Our credit agreement, under which we entered into a term loan to partially fund our acquisition of Exar, permits us to request incremental loans in an aggregate principal amount not to exceed the sum of $160.0 million (subject to adjustments for any voluntary prepayments), plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests. We have not requested any incremental loans to date.
Following is a summary of our working capital, cash and cash equivalents, and restricted cash for the periods indicated:

December 31,
2019
2018
(in thousands)
Working capital
$115,208
110,044
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash and cash equivalents, restricted cash and investments
$93,117
74,191


Question: Analyse this data from a financial earnings document. What is the average Cash and cash equivalents for December 31, 2019 to 2018?
Choices:
165850
103958
82925
414625
-10192
Correct choice index: 2
NantHealth, Inc
Consolidated Statements of Comprehensive Loss
(Dollars in thousands)
The accompanying notes are an integral part of these Consolidated Financial Statements.

Year Ended December 31,
2019
2018
Net loss
$(62,762)
(192,152)
Other comprehensive income (loss) from foreign currency translation
129
(203)
Total other comprehensive income (loss)
129
(203)
Comprehensive loss
$(62,633)
$(192,355)


Question: Analyse this data from a financial earnings document. What is the average net loss in 2018 and 2019?
Choices:
31446
127457
127457000
95974
-1256
Correct choice index: 1
Disaggregation of Revenue
The tables below present the Company’s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company’s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.

Year Ended June 30,
2019
2018
2017
Processing
$594,202
$550,058
$506,555
Outsourcing & Cloud
405,359
361,922
327,738
Product Delivery & Services
231,982
251,743
256,794
In-House Support
321,148
307,074
297,203
Services & Support
958,489
920,739
$881,735
Total Revenue
$1,552,691
$1,470,797
$1,388,290


Question: Analyse this data from a financial earnings document. What is the average outsourcing & cloud revenue for 2018 and 2019?
Choices:
767281
383640.5
788999.5
2.3
73354169999
Correct choice index: 1
as of 30 september 2016 and 2015 , there were no assets or liabilities classified as discontinued operations relating to the homecare business .
5 .
business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income .
cost reduction actions in fiscal year 2016 , we recognized an expense of $ 33.9 ( $ 24.0 after-tax , or $ .11 per share ) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions .
the expenses related primarily to the industrial gases 2013 americas and the industrial gases 2013 emea segments .
the following table summarizes the carrying amount of the accrual for cost reduction actions at 30 september severance and other benefits .

Severance and Other Benefits
2016 Charge
$33.9
Amount reflected in pension liability
(.9)
Cash expenditures
(20.4)
Currency translation adjustment
.3
30 September 2016
$12.9

business realignment and reorganization on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and other organizational changes , effective as of 1 october 2014 .
as a result of this reorganization , we incurred severance and other charges .
in fiscal year 2015 , we recognized an expense of $ 207.7 ( $ 153.2 after-tax , or $ .71 per share ) .
severance and other benefits totaled $ 151.9 and related to the elimination of approximately 2000 positions .
asset and associated contract actions totaled $ 55.8 and related primarily to a plant shutdown in the corporate and other segment and the exit of product lines within the industrial gases 2013 global and materials technologies segments .
the 2015 charges related to the segments as follows : $ 31.7 in industrial gases 2013 americas , $ 52.2 in industrial gases 2013 emea , $ 10.3 in industrial gases 2013 asia , $ 37.0 in industrial gases 2013 global , $ 27.6 in materials technologies , and $ 48.9 in corporate and other .
during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions .
the 2014 charge related to the segments as follows : $ 2.9 in industrial gases 2013 americas , $ 3.1 in industrial gases 2013 emea , $ 1.5 in industrial gases 2013 asia , $ 1.5 in industrial gases 2013 global , $ 1.6 in materials technologies , and $ 2.1 in corporate and other. .

Question: Analyse this data from a financial earnings document. considering the years 2015-2016 , what was the decrease observed in the expense for severance and other benefits?
Choices:
1
-0.83678
0.83678
1.16322
-10.79451
Correct choice index: 1
notes to consolidated financial statements ( continued ) note 8 2014commitments and contingencies ( continued ) provide renewal options for terms of 3 to 7 additional years .
leases for retail space are for terms of 5 to 20 years , the majority of which are for 10 years , and often contain multi-year renewal options .
as of september 29 , 2007 , the company 2019s total future minimum lease payments under noncancelable operating leases were $ 1.4 billion , of which $ 1.1 billion related to leases for retail space .
rent expense under all operating leases , including both cancelable and noncancelable leases , was $ 151 million , $ 138 million , and $ 140 million in 2007 , 2006 , and 2005 , respectively .
future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of september 29 , 2007 , are as follows ( in millions ) : fiscal years .

2008
$155
2009
172
2010
173
2011
160
2012
148
Thereafter
617
Total minimum lease payments
$1,425

accrued warranty and indemnifications the company offers a basic limited parts and labor warranty on its hardware products .
the basic warranty period for hardware products is typically one year from the date of purchase by the end-user .
the company also offers a 90-day basic warranty for its service parts used to repair the company 2019s hardware products .
the company provides currently for the estimated cost that may be incurred under its basic limited product warranties at the time related revenue is recognized .
factors considered in determining appropriate accruals for product warranty obligations include the size of the installed base of products subject to warranty protection , historical and projected warranty claim rates , historical and projected cost-per-claim , and knowledge of specific product failures that are outside of the company 2019s typical experience .
the company assesses the adequacy of its preexisting warranty liabilities and adjusts the amounts as necessary based on actual experience and changes in future estimates .
for products accounted for under subscription accounting pursuant to sop no .
97-2 , the company recognizes warranty expense as incurred .
the company periodically provides updates to its applications and system software to maintain the software 2019s compliance with specifications .
the estimated cost to develop such updates is accounted for as warranty costs that are recognized at the time related software revenue is recognized .
factors considered in determining appropriate accruals related to such updates include the number of units delivered , the number of updates expected to occur , and the historical cost and estimated future cost of the resources necessary to develop these updates. .

Question: Analyse this data from a financial earnings document. as of september 29 , 2007 , what percent of the company 2019s total future minimum lease payments under noncancelable operating leases were related to leases for retail space?
Choices:
1
0.78571
-0.78571
-0.3
0.55
Correct choice index: 1
Depreciation and Amortization
The following table sets forth depreciation and amortization by segment for the periods presented (in millions):
(1) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP.
The increase in Depreciation and Amortization is primarily driven by implementation of new clients, accelerated amortization of deferred contract costs and hardware and software placed in service.

Year ended December 31,
Variance
2019
2018
$
%
Software Solutions
$123.9
$112.9
$11.0
10%
Data and Analytics
15.9
14.1
1.8
13%
Corporate and Other(1)
96.4
90.0
6.4
7%
Total
$236.2
$217.0
19.2
9%


Question: Analyse this data from a financial earnings document. What was the average depreciation and amortization for Software Solutions between 2018 and 2019?
Choices:
236.8
2273.3
112.9
118.4
0.5
Correct choice index: 3
12. INCOME TAXES
On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into law in the U.S. The Tax Act significantly revised the future ongoing U.S. corporate income tax by, among other things, lowering the U.S. corporate income tax rate to 21% from 35%, providing full expensing for investments in new and used qualified property made after September 27, 2017, and implementing a territorial tax system. In connection with the transition to the new territorial tax system, a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries was imposed for fiscal 2018 (the “Transitional Repatriation Tax”), for which an election can be made to pay over eight years. In addition, the Tax Act included two new U.S. tax base erosion provisions, the Global Intangible Low-Taxed Income (“GILTI”) provisions and the Base- Erosion and Anti-Abuse Tax (“BEAT”) provisions, which became effective for the Company during fiscal 2019. The GILTI provisions generally result in inclusion of income earned by foreign subsidiaries in the U.S. taxable income.
In response to the Tax Act, the SEC issued Staff Accounting Bulletin No. 118 which allowed companies to recognize provisional estimates in the preparation of a Company’s financial statements and permitted up to a one year measurement period after the enactment date of the Tax Act to finalize the recording of the related tax impacts.
During fiscal 2018, the Company recorded a net provisional tax expense of $77.3 million for the estimated effects of the Tax Act. This was comprised of a provisional Transitional Repatriation Tax expense of $116.4 million, offset by a provisional deferred tax benefit of $39.1 million from the remeasurement of U.S. deferred tax assets and liabilities. The Company completed its analysis of the impact of the Tax Act during the third quarter of fiscal 2019, and during the first three quarters of fiscal 2019 recorded a net discrete income tax benefit adjustment of $17.0 million to the prior year provisional estimates, comprised of a $1.9 million reduction to the provisional Transitional Repatriation Tax and a $15.1 million increase in U.S. deferred tax assets.
The GILTI provisions became effective for the Company in fiscal 2019 and resulted in a net $30.4 million tax expense, consisting of a $70.8 million expense related to the inclusion of unremitted foreign earnings offset by a $40.4 million tax benefit from additional foreign tax credits. The Company has made an accounting policy decision under U.S. GAAP to treat taxes due on future GILTI inclusions in U.S. taxable income as a current-period expense (the “period cost method”).
Income (loss) before income taxes consists of the following components (in thousands):

Fiscal Year
2019
2018
2017
United States
$(297,975)
$(151,083)
$2,439
Foreign
389,767
168,228
24,866
Total
$91,792
$17,145
$27,305


Question: Analyse this data from a financial earnings document. What is the company's average total income before income taxes in 2018 and 2019?
Choices:
54468.5
108937
3583.5
0
57335.3
Correct choice index: 0
Interest and Other Expense, Net
The following table sets forth the components of interest and other expense, net:
Interest and other expense, net, positively changed by $30.5 million during fiscal 2019, as compared to fiscal 2018, primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities.
Interest and other expense, net, increased $24.0 million during fiscal 2018, as compared to fiscal 2017, primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our June 2017 issuance of $500.0 million aggregate principal amount of 3.5% notes due June 15, 2027.
Interest expense and investment income fluctuates based on average cash, marketable securities and debt balances, average maturities and interest rates.
Gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity. The amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year

Fiscal year ended January 31,
2019
2018
2017
(in millions)
Interest and investment expense, net
$(52.1)
$(34.5)
$(29.7)
Gain (loss) on foreign currency
5.1
(3.3)
(3.3)
Gain (loss) on strategic investments
12.5
(16.4)
0.3
Other income
16.8
6.0
8.5
Interest and other expense, net
$(17.7)
$(48.2)
$(24.2)


Question: Analyse this data from a financial earnings document. What is the total net interest and other expenses for all 3 years?
Choices:
0.1
90.1
42.2
84.9
89.9
Correct choice index: 1
2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS
The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
(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) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised.
(3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN.
For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections.

(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed


Question: Analyse this data from a financial earnings document. What was the average Adjusted EBITDA between 2018 to 2019?
Choices:
-1049.5
546.1
0
758.5
1049.5
Correct choice index: 4