trismik/FinRAG huggingface dataset:
The components of deferred tax assets and liabilities are as follows (amounts in thousands):
(1) March 31, 2018 adjusted due to the adoption of ASC 606.

March 31,
2019
2018
Deferred tax assets:
Net operating loss carry forwards
$78,986
$115,064
Sales allowances and inventory reserves
10,967
9,675
Medical and employee benefits
35,298
38,572
Depreciation and differences in basis
5,318
6,241
Accrued restructuring
469
2,551
Anti-trust fines and settlements
910
16,575
Tax credits
3,394
4,208
Stock-based compensation
5,589
1,765
Other(1)
1,342
2,812
Total deferred tax assets before valuation allowance
142,273
197,463
Less valuation allowance
(58,658)
(171,401)
Total deferred tax assets
83,615
26,062
Deferred tax liabilities:
Unremitted earnings of subsidiaries
(21,850)
(11,678)
Amortization of intangibles and debt discounts
(11,996)
(14,054)
Non-amortized intangibles
(1,551)
(1,551)
Total deferred tax liabilities
(35,397)
(27,283)
Net deferred tax assets (liabilities)
$48,218
$(1,221)


Question: Analyse this data from a financial earnings document. What was the change in the total deferred tax assets between 2018 and 2019?
Choices:
0
-15095
57553
109677
52924
Correct choice index: 2
STOCK OPTIONS
The following is a summary of stock option activity during the years ended December 31, 2019 and 2018:

Number of Options Outstanding
Weighted Average Exercise Price
Average Remaining Contractual Life (in years)
Aggregate Intrinsic Value (thousands)
Outstanding – December 31, 2017
2,341,340
$1.77
5.78
$1,087
Options granted
376,667
2.41
Options exercised
224,400
1.59
Options forfeited
6,961
1.42
Outstanding – December 31, 2018
2,486,646
$1.89
7.01
$1,550
Options granted
50,832
3.02
Options exercised
-
Options forfeited
181,281
2.23
Outstanding – December 31, 2019
2,356,197
$1.89
5.93
$628
Exercisable – December 31, 2019
1,843,468
$1.75
5.34
$624


Question: Analyse this data from a financial earnings document. What is the average number of outstanding options as at December 31, 2017 and 2018?
Choices:
-2413993
2413993
4827986
2414
2341340
Correct choice index: 1
Note 5. Fair Value of Financial Instruments
The Company measures and reports certain cash equivalents, including money market funds and certificates of deposit, in addition to its long-term investments at fair value in accordance with the provisions of the authoritative accounting guidance that addresses fair value measurements. This guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available
The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
Level 1: Observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities
Level 2: Other inputs, such as quoted prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability
Level 3: Unobservable inputs that are supported by little or no market activity and that are based on management’s assumptions, including fair value measurements determined by using pricing models, discounted cash flow methodologies or similar techniques
The financial assets carried at fair value were determined using the following inputs (in thousands):
The Company’s other financial instruments, including accounts receivable, accounts payable, and other current liabilities, are carried at cost, which approximates fair-value due to the relatively short maturity of those instruments.

Fair value at December 31, 2019
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$297,311
$297,311
$ -
$ -
Noncurrent assets:
Long-term investments
132,188
-
-
132,188
Fair value at December 31, 2018
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$485,872
$485,872
$ -
$ -
Noncurrent assets:
Long-term investments
-
-
-
-


Question: Analyse this data from a financial earnings document. What is the total value of money market funds in 2018 and 2019?
Choices:
485873
-188561
485875
783183
297313
Correct choice index: 3
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 .
stock-based compensation ( continued ) same period was $ 1988000 lower , than if it had continued to account for share-based compensation under apb no .
25 .
basic and diluted earnings per share for the year ended december 31 , 2006 were both $ 0.02 lower than if the company had continued to account for share-based compensation under apb no .
25 .
prior to the adoption of sfas no .
123 ( r ) , the company presented all tax benefits of deductions resulting from share-based payment arrangements as operating cash flows in the statements of cash flows .
sfas no .
123 ( r ) requires the cash flows resulting from the tax benefits from tax deductions in excess of the compensation cost recognized for those share awards ( excess tax benefits ) to be classified as financing cash flows .
the excess tax benefit of $ 2885000 classified as a financing cash inflow for the year ended december 31 , 2006 would have been classified as an operating cash inflow if the company had not adopted sfas no .
123 ( r ) .
as a result of adopting sfas no 123 ( r ) , unearned compensation previously recorded in stockholders 2019 equity was reclassified against additional paid in capital on january 1 , 2006 .
all stock-based compensation expense not recognized as of december 31 , 2005 and compensation expense related to post 2005 grants of stock options and amortization of restricted stock will be recorded directly to additional paid in capital .
compensation expense for stock options and restricted stock recognized in the statements of income for the year ended december 31 , 2006 , 2005 and 2004 was as follows : year ended december 31 , ( in thousands ) 2006 2005 2004 .

Year Ended December 31,
<i>(In thousands)</i>
2006
2005
2004
Stock options
$(3,273)
$—
$—
Restricted stock
(2,789)
(1,677)
(663)
Impact on income before income taxes
(6,062)
(1,677)
(663)
Income tax benefit
2,382
661
260
Impact on net income
$(3,680)
$(1,016)
$(403)

.

Question: Analyse this data from a financial earnings document. what percent did restricted stock expense increase from 2004 to 2005?
Choices:
-0.39535
0.39535
1
2.52941
-662.60465
Correct choice index: 1
Uncertain Tax Positions
As of December 31, 2019, 2018 and 2017, we had gross unrecognized tax benefits of $4.4 million, $4.2 million
and $3.8 million, respectively. Accrued interest expense related to unrecognized tax benefits is recognized as part of
our income tax provision in our consolidated statements of operations and is immaterial for the years ended
December 31, 2019 and 2018. Our policy for classifying interest and penalties associated with unrecognized income
tax benefits is to include such items in income tax expense.
The activity related to the unrecognized tax benefits is as follows (in thousands):
These amounts are related to certain deferred tax assets with a corresponding valuation allowance. As ofDecember 31, 2019, the total amount of unrecognized tax benefits, if recognized, that would affect the effective taxrate is $1.0 million. We do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths. Unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business.
We are subject to taxation in the United States, various states, and several foreign jurisdictions. Because we havenet operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period. We are notcurrently under examination by any taxing authorities.

Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782


Question: Analyse this data from a financial earnings document. What is the total increases related to tax positions taken during current year in 2018 and 2019?
Choices:
264
676
395
1205
-2155
Correct choice index: 3
6. Goodwill and Other Intangible Assets
The Company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test.
The following table presents the changes in goodwill allocated to the Company’s reportable segments, Electronics Manufacturing Services (“EMS”) and Diversified Manufacturing Services (“DMS”), during the fiscal years ended August 31, 2019 and 2018 (in thousands):
(1) Includes $8.2 million of goodwill reallocated between DMS and EMS during fiscal year 2018.

EMS
DMS
Total
Balance as of August 31, 2017
$52,574
$555,610
$608,184
Acquisitions and adjustments(1)
30,763
(8,186)
22,577
Change in foreign currency exchange rates
(667)
(2,349)
(3,016)
Balance as of August 31, 2018
82,670
545,075
627,745
Change in foreign currency exchange rates
(702)
(4,788)
(5,490)
Balance as of August 31, 2019
$81,968
$540,287
$622,255


Question: Analyse this data from a financial earnings document. What is the difference in Acquisitions and adjustments in fiscal 2018 between EMS and DMS?
Choices:
-47135
0
33112
38949
31465
Correct choice index: 3
The following table summarizes the change in the valuation allowance (in thousands):
As of December 31, 2019, net operating loss (NOL) carryforwards for U.S. federal tax purposes totaled $31.4 million. Effective with the 2017 Tax Act in December 2017, NOLs generated after December 31, 2017, do not expire. Federal NOLs of $9.9 million expire at various dates from 2020 through 2037 and federal NOLs of $21.5 million do not expire. NOL carryforwards for state tax purposes totaled $40.6 million at December 31, 2019 and expire at various dates from 2020 through 2039.

Year Ended December 31
2019
2018
Vaulation allowances, beginning of year
$5,398
$13,872
Net operating loss
3,284
1,920
Expiration of net operating losses and limitations
(7)
(9,939)
Adjustment to deferred taxes
29
(321)
Impact of state tax rate change
26
(146)
Other adjusments
9
12
Valuation allowance, end of year
$8,739
$5,398


Question: Analyse this data from a financial earnings document. What is the change in net operating loss between 2018 and 2019?
Choices:
13223
0
-1364
3478
1364
Correct choice index: 4
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

December 31,
Company/Index
2012
2013
2014
2015
2016
2017
O’Reilly Automotive, Inc.
$100
$144
$215
$283
$311
$269
S&P 500 Retail Index
100
144
158
197
206
265
S&P 500
$100
$130
$144
$143
$157
$187

.

Question: Analyse this data from a financial earnings document. what was the difference in the five year total return for o 2019reilly automotive inc . vs the s&p 500 retail index?
Choices:
0
-4
-107
235
4.0
Correct choice index: 4
20. Computation of Basic/Diluted Earnings Per Common Share
The following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data):
The vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.

For the Years Ended December 31,
2019
2018
2017
Numerator:
Consolidated net income
$1,503
$1,848
$273
Denominator:
Denominator for basic earnings per common share—weighted-average common shares outstanding
767
762
754
Effect of dilutive stock options and awards under the treasury stock method
4
9
12
Denominator for diluted earnings per common share—weighted-average common shares outstanding plus dilutive common shares under the treasury stock method
771
771
766
Basic earnings per common share
$1.96
$2.43
$0.36
Diluted earnings per common share
$1.95
$2.40
$0.36


Question: Analyse this data from a financial earnings document. What was the change in consolidated net income between 2018 and 2019?
Choices:
345
1499
2777544
-345
0
Correct choice index: 3
Product Revenue by Segment
The following table presents the breakdown of product revenue by segment (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding.
Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil.
EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%.
APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.

Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Product revenue:
Americas
$22,754
$21,088
$20,487
$1,666
8%
Percentage of product revenue
58.3%
57.5%
57.4%
EMEA
10,246
9,671
9,369
575
6%
Percentage of product revenue
26.3%
26.3%
26.2%
APJC
6,005
5,950
5,849
55
1%
Percentage of product revenue
15.4%
16.2%
16.4%
Total
$39,005
$36,709
$35,705
$2,296
6%


Question: Analyse this data from a financial earnings document. What was the change in the product revenue from APJC between 2017 and 2018?
Choices:
26
16905
0
101
-5849
Correct choice index: 3
( 1 ) includes shares repurchased through our publicly announced share repurchase program and shares tendered to pay the exercise price and tax withholding on employee stock options .
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the s&p 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2004 in the s&p 500 index , the dow jones transportation average , and our class b common stock .
comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 2004 20092008200720062005 s&p 500 ups dj transport .

12/31/04
12/31/05
12/31/06
12/31/07
12/31/08
12/31/09
United Parcel Service, Inc.
$100.00
$89.49
$91.06
$87.88
$70.48
$75.95
S&P 500 Index
$100.00
$104.91
$121.48
$128.15
$80.74
$102.11
Dow Jones Transportation Average
$100.00
$111.65
$122.61
$124.35
$97.72
$115.88

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative return on investment for united parcel service inc . for the five year period ended 12/31/09?
Choices:
-0.2405
-0.0481
-2.0042
-124.05
0.2405
Correct choice index: 0
Adoption of ASC 606
On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, applying the modified retrospective method to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period.
The impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts. In the past, the Company recognized revenue from voyage charters ratably over the estimated length of each voyage, calculated on a discharge-to-discharge basis.
Under the new standard, the Company recognizes revenue from voyage charters ratably over the estimated length of each voyage, calculated on a load-to-discharge basis. In addition, the adoption of ASC 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts.
The cumulative effect of the changes made to the Company's consolidated January 1, 2018 balance sheet for the adoption of ASC 606 was as follows:
For the year ended December 31, 2018, revenues increased by $1,418, net income increased by $1,101 and basic and diluted net income per share increased by $0.01 as a result of applying ASC 606.

Balance at December 31, 2017
Adjustments Due to ASC 606
Balance at January 1, 2018
Assets
Voyage receivables
$24,209
$1,336
$25,545
Liabilities
Deferred income taxes
83,671
(108)
83,563
Equity
Accumulated deficit
(265,758)
(1,228)
(266,986)


Question: Analyse this data from a financial earnings document. What is the change in Assets: Voyage receivables from Balance at December 31, 2017 to January 1, 2018?
Choices:
1336000
-1336
1336
0
-289967
Correct choice index: 2
As at December 31, 2019, we had US$8.3 billion of US dollardenominated senior notes and debentures, all of which were hedged using debt derivatives.
1 US dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate.
2 Pursuant to the requirements for hedge accounting under IFRS 9, Financial instruments, as at December 31, 2019 and December 31, 2018, RCI accounted for 100% of its debt derivatives related to senior notes as hedges against designated US dollar-denominated debt. As a result, as at December 31, 2019 and 2018, 100% of our US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes.
3 Borrowings include long-term debt, including the impact of debt derivatives, and short-term borrowings associated with our US CP and accounts receivable securitization programs.

As at December 31
(In millions of dollars, except exchange rates, percentages, and years)
2019
2018
US dollar-denominated long-term debt 1
US$ 8,300
US$ 6,050
Hedged with debt derivatives
US$ 8,300
US$ 6,050
Hedged exchange rate
1.1932
1.1438
Percent hedged2
100.0%
100.0%
Amount of borrowings at fixed rates 3
Total borrowings
$ 17,496
$ 15,320
Total borrowings at fixed rates
$ 15,254
$ 13,070
Percent of borrowings at fixed rates
87.2%
85.3%
Weighted average interest rate on borrowings
4.30%
4.45%
Weighted average term to maturity
14.1 years
10.7 years


Question: Analyse this data from a financial earnings document. What was the average Hedged with debt derivatives?
Choices:
7175
0
14350
1125
8300
Correct choice index: 0
12. ACCRUED LIABILITIES
The settlement of the deferred compensation liabilities includes the settlement with our former CFO and Executive Vice President that is payable within March 31, 2020 and payroll taxes related to this settlement and the settlement of the Executive Pension Plan with our Chairman, President & CEO. We refer to note 7 for further information.

All figures in USD ‘000 
2019
2018
Accrued Interest  
163
1,598
Accrued Expenses  
11,569
7,362
Settlement Deferred Compensation Liabilities  
3,830
-
Total as of December 31,  
15,562
8,960


Question: Analyse this data from a financial earnings document. What is the average total accrued liabilities in 2018 and 2019?
Choices:
12261
-12259
1
0
9696
Correct choice index: 0
NOTE 17—SPECIAL CHARGES (RECOVERIES)
Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,
2019
2018
2017
Fiscal 2019 Restructuring Plan
$28,318
$—
$—
Fiscal 2018 Restructuring Plan
515
10,154
—
Fiscal 2017 Restructuring Plan
898
7,207
33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan
(620)
279
(340)
Acquisition-related costs
5,625
4,805
15,938
Other charges (recoveries)
983
6,766
14,193
Total
$35,719
$29,211
$63,618


Question: Analyse this data from a financial earnings document. What is the difference between the total charges for fiscal year 2019 to 2018?
Choices:
34407
4616
6508
1043387709
-15018
Correct choice index: 2
5. Goodwill and Purchased Intangible Assets
(a) Goodwill
The following tables present the goodwill allocated to our reportable segments as of July 27, 2019 and July 28, 2018, as well as the changes to goodwill during fiscal 2019 and 2018 (in millions):
“Other” in the tables above primarily consists of foreign currency translation as well as immaterial purchase accounting adjustments.

Balance at July 28, 2018
Acquisitions & Divestitures
Other
Balance at July 27, 2019
Americas
$19,998
$1,240
$(118)
$21,120
EMEA
7,529
486
(38)
7,977
APJC
4,179
274
(21)
4,432
Total
$31,706
$2,000
$(177)
$33,529


Question: Analyse this data from a financial earnings document. What was the change in balance from Americas between 2018 and 2019?
Choices:
32407
-19970
1122
-1122
0
Correct choice index: 2