trismik/FinRAG huggingface dataset:
Restricted Cash
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows (in thousands):
As of December 31, 2019 and 2018, restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement. The restriction will end upon the expiration of the lease.

December 31,
2019
2018
Cash and cash equivalents
$172,960
$172,704
Restricted cash included in other long-term assets
116
114
Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows
$173,076
$172,818


Question: Analyse this data from a financial earnings document. What was the change in Restricted cash included in other long-term assets from 2018 to 2019?
Choices:
-114
-172960
1
2
-2
Correct choice index: 3
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2005 9 .
shareholders 2019 equity ( continued ) stockholder received proceeds , net of the underwriting discount , of $ 20.69 per share .
the company did not sell any shares in , or receive any proceeds from , the secondary offering .
concurrent with the closing of the secondary offering on december 21 , 2005 , the company entered into a common stock repurchase agreement with pca holdings llc .
pursuant to the repurchase agreement , the company purchased 4500000 shares of common stock directly from pca holdings llc at the initial price to the public net of the underwriting discount or $ 20.69 per share , the same net price per share received by pca holdings llc in the secondary offering .
these shares were retired on december 21 , 2005 .
10 .
commitments and contingencies capital commitments the company had authorized capital expenditures of approximately $ 33.1 million and $ 55.2 million as of december 31 , 2005 and 2004 , respectively , in connection with the expansion and replacement of existing facilities and equipment .
operating leases pca leases space for certain of its facilities and cutting rights to approximately 108000 acres of timberland under long-term leases .
the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases of a duration generally of three years .
the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows : ( in thousands ) .

2006
$24,569
2007
21,086
2008
14,716
2009
9,801
2010
6,670
Thereafter
37,130
Total
$113,972

capital lease obligations were not significant to the accompanying financial statements .
total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2005 , 2004 and 2003 was $ 35.8 million , $ 33.0 million and $ 31.6 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses. .

Question: Analyse this data from a financial earnings document. pursuant to the repurchase agreement , what was the total purchase price of the 4500000 shares of common stock directly from pca holdings llc?
Choices:
93105000.0
93105020.7
93.1
94500000
217496.4
Correct choice index: 0
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 Underlying effective tax rate change from 2018 to 2019?
Choices:
-221.7
-0.2
147.5
0.2
-1.7
Correct choice index: 1
Single figure table for total remuneration (audited)
Single figure for the total remuneration received by each executive director for the 52 weeks ended 30 March 2019 (2018/19) and 31 March 2018 (2017/18).
Gavin Darby
Mr Darby received a basic salary of £700,000 per annum and a salary supplement in lieu of pension of 20% of base salary on a pro rata basis for the period up to 31 January 2019. Mr Darby received a pro rata bonus of £525,500 for the financial period to 31 January 2019. Benefits were provided for the period up to 31 January 2019 relating to the provision of an executive driver service, private health insurance and annual medical assessment.
Alastair Murray
Mr Murray received a basic salary for the period of £416,201 per annum and an annualised supplement in lieu of pension of 7.5% of the Earnings Cap (£160,800 for the 2018/19 tax year) which equates to £12,060 for the period together with an additional RPI adjusted pensions supplement of £24,348. He was appointed Acting CEO on 1 February 2019, in addition to his current role of Chief Financial Officer, on a temporary basis whilst the Board conducts a search process for a new CEO.
In recognition of this significant additional responsibility, it was agreed that Mr Murray would receive a monthly salary supplement of £20,000 (which does not count towards pension, annual bonus or long-term incentives) whilst he carries out this role.
Mr Murray received a bonus of £231,615 for the financial period. Benefits related to the provision of a company car, use of an executive driver service (following his appointment as Acting CEO) and private health insurance. In line with the current Remuneration Policy, one-third of his annual bonus award will be in the form of shares deferred for three years.
Full details of the annual bonus performance assessments for Mr Darby and Mr Murray are set out on pages 53 to 55.

Gavin Darby
Alastair Murray
2018/19
2017/18
2018/19
2017/18
£’000
£’000
£’000
£’000
Salary
583
700
416
408
Salary supplement
–
–
40
–
Taxable benefits
17
22
27
24
Pension
117
140
36
35
Annual Bonus
525
368
232
153
Share based awards
–
–
–
–
Total
1,242
1,230
751
620


Question: Analyse this data from a financial earnings document. What was the average taxable benefits for Gavin Darby for 2017/18 and 2018/19?
Choices:
-2.5
0.1
19.5
0
39
Correct choice index: 2
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2010 , 2009 , and 2008 ( 3 ) multilateral loans include loans funded and guaranteed by bilaterals , multilaterals , development banks and other similar institutions .
( 4 ) non-recourse debt of $ 708 million as of december 31 , 2009 was excluded from non-recourse debt and included in current and long-term liabilities of held for sale and discontinued businesses in the accompanying consolidated balance sheets .
non-recourse debt as of december 31 , 2010 is scheduled to reach maturity as set forth in the table below : december 31 , annual maturities ( in millions ) .

December 31,
Annual Maturities  (in millions)
2011
$2,577
2012
657
2013
953
2014
1,839
2015
1,138
Thereafter
7,957
Total non-recourse debt
$15,121

as of december 31 , 2010 , aes subsidiaries with facilities under construction had a total of approximately $ 432 million of committed but unused credit facilities available to fund construction and other related costs .
excluding these facilities under construction , aes subsidiaries had approximately $ 893 million in a number of available but unused committed revolving credit lines to support their working capital , debt service reserves and other business needs .
these credit lines can be used in one or more of the following ways : solely for borrowings ; solely for letters of credit ; or a combination of these uses .
the weighted average interest rate on borrowings from these facilities was 3.24% ( 3.24 % ) at december 31 , 2010 .
non-recourse debt covenants , restrictions and defaults the terms of the company 2019s non-recourse debt include certain financial and non-financial covenants .
these covenants are limited to subsidiary activity and vary among the subsidiaries .
these covenants may include but are not limited to maintenance of certain reserves , minimum levels of working capital and limitations on incurring additional indebtedness .
compliance with certain covenants may not be objectively determinable .
as of december 31 , 2010 and 2009 , approximately $ 803 million and $ 653 million , respectively , of restricted cash was maintained in accordance with certain covenants of the non-recourse debt agreements , and these amounts were included within 201crestricted cash 201d and 201cdebt service reserves and other deposits 201d in the accompanying consolidated balance sheets .
various lender and governmental provisions restrict the ability of certain of the company 2019s subsidiaries to transfer their net assets to the parent company .
such restricted net assets of subsidiaries amounted to approximately $ 5.4 billion at december 31 , 2010. .

Question: Analyse this data from a financial earnings document. what percentage of total non-recourse debt as of december 31 , 2010 is due in 2013?
Choices:
15.86674
0.06302
0.05906
-0.06302
1
Correct choice index: 1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENT(Tabular amounts in millions, unless otherwise disclosed)
11. ASSET RETIREMENT OBLIGATIONS
The changes in the carrying amount of the Company’s asset retirement obligations were as follows:
(1) Revisions in estimates include decreases to the liability of $6.7 million and $49.4 million related to foreign currency translation for the years ended December 31, 2019 and 2018, respectively.
As of December 31, 2019, the estimated undiscounted future cash outlay for asset retirement obligations was $3.2 billion.

2019
2018
Beginning balance as of January 1,
$1,210.0
$1,175.3
Additions
61.8
39.6
Accretion expense
81.6
83.6
Revisions in estimates (1)
56.8
(81.5)
Settlements
(26.1)
(7.0)
Balance as of December 31,
$1,384.1
$1,210.0


Question: Analyse this data from a financial earnings document. What is the sum of additions and accretion expense in 2018?
Choices:
-41.9
0
79.2
133
123.2
Correct choice index: 4
comparison of five-year cumulative total return the following graph compares the cumulative total return on citigroup 2019s common stock with the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2009 .
the graph assumes that $ 100 was invested on december 31 , 2004 in citigroup 2019s common stock , the s&p 500 index and the s&p financial index and that all dividends were reinvested .
citigroup s&p 500 index s&p financial index 2005 2006 2007 2008 2009 comparison of five-year cumulative total return for the years ended .

DECEMBER 31
CITIGROUP
S&P 500 INDEX
S&P FINANCIAL INDEX
2005
104.38
104.83
106.30
2006
124.02
121.20
126.41
2007
70.36
127.85
103.47
2008
18.71
81.12
47.36
2009
9.26
102.15
55.27

.

Question: Analyse this data from a financial earnings document. what was the difference in percent cumulative total return on citigroup's common stock compared to the s&p 500 index for five year period ended 2009?
Choices:
-92.89
0.8859
-9.8206
-0.9289
-0.9117
Correct choice index: 3
4. SEGMENT INFORMATION
During the 2019 and 2018 financial years, the Group operated wholly within one business segment being the operation and management of storage centres in Australia and New Zealand.
The Managing Director is the Group’s chief operating decision maker and monitors the operating results on a portfolio wide basis. Monthly management reports are evaluated based upon the overall performance of NSR consistent with the presentation within the consolidated financial statements. The Group’s financing (including finance costs and finance income) are managed on a Group basis and not allocated to operating segments.
The operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information.
The revenue information above excludes interest income and is based on the location of storage centres.

2019
2018
$'000
$'000
Revenue from external customers
Australia
144,621
129,431
New Zealand
13,036
8,912
Total
157,657
138,343


Question: Analyse this data from a financial earnings document. What is the average revenue from New Zealand for 2018 and 2019?
Choices:
10974
13036
0
58088416
-10970
Correct choice index: 0
Operating income increased to SEK 2.3 (1.1) billion. Operating income excluding restructur- ing charges improved to SEK 2.4 (1.4) billion due to a positive effect from reversal of a provision for impairment of trade receivables made in Q1 2019, of SEK 0.7 billion, and higher gross margin.
Operating margin was 6.3%, excluding restructuring charges and the positive effect from reversal of a provision for impairment of trade receivables of SEK 0.7 billion in Q1 2019.
Restructuring charges amounted to SEK 0.0 (–0.3) billion.
Emerging Business and Other
Segment Emerging Business and Other represented 3% (4%) of Group net sales in 2019.
The segment includes:
–– Emerging Business, including IoT, iconectiv
and New businesses
–– Media businesses, including Red Bee
Media and a 49% ownership of MediaKind.
Net sales
Reported sales decreased by –19% in 2019 due to the 51% divestment of MediaKind in February 2019. Sales adjusted for comparable units and currency increased by 14% driven by growth in the iconectiv business through a multi-year number portability contract in the US.
Gross margin
Gross margin declined mainly due to the 51% divestment of MediaKind. The decline was partly offset by lower restructuring charges.
Operating income (loss)
Operating income was impacted by costs of SEK –10.7 billion related to the resolution of the US SEC and DOJ investigations, a refund of earlier paid social security costs in Sweden of SEK 0.9 billion and by costs of SEK –0.3
billion related to the wind-down of the ST-Ericsson legal structure.
Operating income in Emerging Business, iconectiv and common costs improved, driven by profitable growth in iconectiv. Red Bee Media income improved supported by profit improvement activities. Media Solutions income improved driven by the 51% divestment of Media Kind, including a capital gain from the transaction.

SEK billion
Full year 2019
Full year 2018
Segment operating income
-12.5
-5.4
income of which Emerging Business, iconective, media businesses and common costs
-2.4
-5.4
of which SEC and DOJ
settlement costs
–10.7
–
of which costs for
ST-Ericsson wind-down
–0.3
–
of which a refund of social security costs in Sweden
0.9
-


Question: Analyse this data from a financial earnings document. What is the change in income from Emerging Business, iconective, media businesses and common costs in 2019 and 2018?
Choices:
-3
3
-8
-15
-1
Correct choice index: 1
Item 6. Selected Consolidated Financial Data
The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
Consolidated Balance Sheet Data:

As of December 31,
2019
2018
2017
2016
2015
(In thousands)
Cash and cash equivalents
$19,505
$18,017
$22,553
$26,838
$35,128
Working capital
$1,116
$6,356
$7,646
$14,643
$16,046
Total assets
$54,538
$43,424
$45,672
$53,530
$68,579
Stockholders' equity
$10,863
$14,059
$13,078
$18,064
$21,387


Question: Analyse this data from a financial earnings document. What is the change in the value of total assets between 2019 and 2018?
Choices:
11114
10106
25155
-11114
8866
Correct choice index: 0
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations .
postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material .
the measurement date used for the company 2019s employee benefit plans is september 30 .
effective january 1 , 2018 , the legacy u.s .
pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

Pension Plans
(Millions of dollars)
2019
2018
2017
Service cost
$134
$136
$110
Interest cost
107
90
61
Expected return on plan assets
( 180)
( 154)
( 112)
Amortization of prior service credit
( 13)
( 13)
( 14)
Amortization of loss
78
78
92
Settlements
10
2
—
Net pension cost
$135
$137
$138
Net pension cost included in the preceding table that is attributable to international plans
$32
$34
$43

net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods .
the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s .
supplemental pension plan .
the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year .
as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented .
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: Analyse this data from a financial earnings document. what is the average net pension cost for 2017-2019 , in millions?
Choices:
136.66667
1
2.27778
44.66667
0.00014
Correct choice index: 0
Marketable Securities
Marketable securities consisted of the following (in thousands):
We classify our marketable securities as available-for-sale. All marketable securities represent the investment of funds available for current operations, notwithstanding their contractual maturities. Such marketable securities are recorded at fair value and unrealized gains and losses are recorded in Accumulated other comprehensive income (loss) until realized.
We typically invest in highly-rated securities with low probabilities of default. Our investment policy requires investments to be rated single A or better, limits the types of acceptable investments, concentration as to security holder and duration of the investment. The gross unrealized gains and losses in fiscal 2019 and 2018 were caused primarily by changes in interest rates.
The longer the duration of marketable securities, the more susceptible they are to changes in market interest rates and bond yields. As yields increase, those securities with a lower yield-at-cost show a mark-to-market unrealized loss. We anticipate recovering the full cost of the securities either as market conditions improve, or as the securities mature. Accordingly, we believe that the unrealized losses are not other-than-temporary.
When evaluating the investments for otherthan- temporary impairment, we review factors such as the length of time and extent to which fair value has been below the amortized cost basis, current market liquidity, interest rate risk, the financial condition of the issuer, and credit rating downgrades. As of December 28, 2019 and December 29, 2018, gross unrealized losses related to our marketable securities portfolio were not material.

December 28, 2019
Amortized Cost  
Gains  
Losses  
Fair Value  
U.S. Treasuries
$10,458
$11
$—
$10,469
Commercial paper
3,914
1
(4)
3,911
Corporate bond
33,867
68
(7)
33,928
Certificate of deposit
3,584
5
—
3,589
Agency securities
24,408
38
(16)
24,430
$76,231
$123
$(27)
$76,327
December 29, 2018
Amortized Cost
Gains
Losses
Fair Value
U.S. Treasuries
$7,997
$1
$(1)
$7,997
Commercial paper
2,296
—
(1)
2,295
Corporate bond
30,833
1
(160)
30,674
Certificate of deposit
960
—
(3)
957
Agency securities
8,667
—
(59)
8,608
$50,753
$2
$(224)
$50,531


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Amortized Cost of U.S. Treasuries from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Choices:
18455
0
1850
2461
10429
Correct choice index: 3
9.2. Trade and other receivables
Classification as trade and other receivables
Trade receivables are amounts due from customers for rental income, goods sold or services performed in the ordinary course of business. Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets.
The allowance for expected credit losses represents an estimate of receivables that are not considered to be recoverable. For the year ended 30 June 2019 the Group has recognised an expected loss provision following the adoption of AASB 9 Financial Instruments. The Group recognises a loss allowance based on lifetime expected credit losses at each reporting date.
The Group assesses this allowance based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors. At 30 June 2018, the Group recognised a provision for trade receivables relating to receivables acquired on the purchase of investment properties where there are specific risks around recoverability.

2019
2018
Notes
$'000
$'000
Current
Trade receivables
3,770
3,054
Allowance for expected credit losses
(135)
(23)
3,635
3,031
Other receivables
4,223
4,082
Receivables from related parties
17
11,880
8,039
19,738
15,152
Non-current
Other receivables
118
601
Total current and non-current
19,856
15,753


Question: Analyse this data from a financial earnings document. What is the change in Allowance for expected credit losses from 2018 to 2019?
Choices:
112
-2919
-15017
3008
-6
Correct choice index: 0