trismik/FinRAG huggingface dataset:
8 EXPENSES BY NATURE
Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs.
(b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million).
During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million).
No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018.
(c) Included the amortisation charges of intangible assets mainly in respect of media contents.
During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).

2019
2018
RMB’Million
RMB’Million
Transaction costs (Note (a))
85,702
69,976
Employee benefits expenses (Note (b) and Note 13)
53,123
42,153
Content costs (excluding amortisation of intangible assets)
48,321
39,061
Amortisation of intangible assets (Note (c) and Note 20)
28,954
25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets)
16,284
15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)
15,623
8,423
Promotion and advertising expenses
16,405
19,806
Travelling and entertainment expenses
1,773
1,450
Auditor’s remuneration
– Audit and audit-related services
105
110
– Non-audit services
43
26


Question: Analyse this data from a financial earnings document. How much is the change in Promotion and advertising expenses from 2018 to 2019?
Choices:
-3401000000
-6
16295
-3401
36211
Correct choice index: 3
Balance sheet
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details
Goodwill and intangible assets increased to €31.0 billion (2018: €29.5 billion) mainly as a result of acquisitions which contributed €1.2 billion and favourable currency impact of €0.5 billion driven by strengthening of the US Dollar and Pound Sterling.
In current assets, cash and cash equivalents increased by €1.0 billion. The increase is primarily due to strong cash delivery in several countries which will be used to repay short term debt in due course.
Current and non-current financial liabilities increased by €1.5 billion as a result of commercial paper issue and bank borrowings.
The net pension plan deficit was lower than prior year by €0.7 billion as
gains from investment performance exceeded the increase in liabilities.

€ million
€ million
2019
2018
(Restated)(a)
Goodwill and intangible assets
31,029
29,493
Other non-current assets
17,347
16,140
Current assets
16,430
15,478
Total assets
64,806
61,111
Current liabilities
20,978
20,150
Non-current liabilities
29,942
28,844
Total liabilities
50,920
48,994
Shareholders’ equity
13,192
11,397
Non-controlling interest
694
720
Total equity
13,886
12,117
Total liabilities and equity
64,806
61,111


Question: Analyse this data from a financial earnings document. What is the Current Ratio in 2019?
Choices:
0.01
16429.22
1.18
0.78
2.91
Correct choice index: 3
entergy corporation and subsidiaries management's financial discussion and analysis the decrease in interest income in 2002 was primarily due to : fffd interest recognized in 2001 on grand gulf 1's decommissioning trust funds resulting from the final order addressing system energy's rate proceeding ; fffd interest recognized in 2001 at entergy mississippi and entergy new orleans on the deferred system energy costs that were not being recovered through rates ; and fffd lower interest earned on declining deferred fuel balances .
the decrease in interest charges in 2002 is primarily due to : fffd a decrease of $ 31.9 million in interest on long-term debt primarily due to the retirement of long-term debt in late 2001 and early 2002 ; and fffd a decrease of $ 76.0 million in other interest expense primarily due to interest recorded on system energy's reserve for rate refund in 2001 .
the refund was made in december 2001 .
2001 compared to 2000 results for the year ended december 31 , 2001 for u.s .
utility were also affected by an increase in interest charges of $ 61.5 million primarily due to : fffd the final ferc order addressing the 1995 system energy rate filing ; fffd debt issued at entergy arkansas in july 2001 , at entergy gulf states in june 2000 and august 2001 , at entergy mississippi in january 2001 , and at entergy new orleans in july 2000 and february 2001 ; and fffd borrowings under credit facilities during 2001 , primarily at entergy arkansas .
non-utility nuclear the increase in earnings in 2002 for non-utility nuclear from $ 128 million to $ 201 million was primarily due to the operation of indian point 2 and vermont yankee , which were purchased in september 2001 and july 2002 , respectively .
the increase in earnings in 2001 for non-utility nuclear from $ 49 million to $ 128 million was primarily due to the operation of fitzpatrick and indian point 3 for a full year , as each was purchased in november 2000 , and the operation of indian point 2 , which was purchased in september 2001 .
following are key performance measures for non-utility nuclear: .

2002
2001
2000
Net MW in operation at December 31
3,955
3,445
2,475
Generation in GWh for the year
29,953
22,614
7,171
Capacity factor for the year
93%
93%
94%

2002 compared to 2001 the following fluctuations in the results of operations for non-utility nuclear in 2002 were primarily caused by the acquisitions of indian point 2 and vermont yankee ( except as otherwise noted ) : fffd operating revenues increased $ 411.0 million to $ 1.2 billion ; fffd other operation and maintenance expenses increased $ 201.8 million to $ 596.3 million ; fffd depreciation and amortization expenses increased $ 25.1 million to $ 42.8 million ; fffd fuel expenses increased $ 29.4 million to $ 105.2 million ; fffd nuclear refueling outage expenses increased $ 23.9 million to $ 46.8 million , which was due primarily to a .

Question: Analyse this data from a financial earnings document. what is the percent change in earnings for non-utility nuclear from 2001 to 2002?
Choices:
0.74844
0.57656
36.5
0.57031
-0.57031
Correct choice index: 3
Goodwill
The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):

January 31, 2020
February 1, 2019
Balance, beginning of the year
$7,418
$6,660
Increase in goodwill related to business combinations
1,911
784
Other adjustment
—
(26)
Balance, end of the year
$9,329
$7,418


Question: Analyse this data from a financial earnings document. What was the change in balance at the beginning of the year between 2019 and 2020?
Choices:
0
-758
7444
758000
758
Correct choice index: 4
2. Earnings Per Share:
Basic earnings per share are computed by dividing net earnings by the weighted average number of shares of common stock outstanding for the period. Diluted
earnings per share are computed by dividing net earnings by the sum of (a) the weighted average number of shares of common stock outstanding during the period and
(b) the dilutive effect of potential common stock equivalents during the period. Stock options and unvested service-based RSU awards make up the common stock
equivalents and are computed using the treasury stock method.
The table below represents the basic and diluted earnings per share, calculated using the weighted average number of shares of common stock and potential
common stock equivalents outstanding for the years ended March 31, 2017, 2018, and 2019:
(1) Common stock equivalents not included in the computation of diluted earnings per share because the impact would have been anti-dilutive were 1,381 shares, 1,733
shares, and 4,375 shares for the fiscal years ended March 31, 2017, 2018, and 2019, respectively.

Fiscal Year Ended March 31,
2017
2018
2019
Net income
$125,785
$4,910
$271,813
Computation of Basic EPS:
Weighted Average Shares Outstanding used in Computing Basic EPS
167,506
168,262
168,713
Basic earnings per share
$0.75
$0.03
$1.61
Computation of Diluted EPS:
Weighted Average Shares Outstanding used in Computing Basic EPS
167,506
168,262
168,713
Effect of stock options
311
663
609
Weighted Average Shares Outstanding used in Computing Diluted EPS (1)
167,837
168,925
169,322
Diluted earnings per share
$0.75
$0.03
$1.61


Question: Analyse this data from a financial earnings document. What is the sum of the weighted average shares outstanding used in computing diluted EPS and the common stock equivalents not included in 2018?
Choices:
170446
170658
170306
3466
167192
Correct choice index: 1
This section sets out the assets and liabilities subject to a committed plan to sell.
At 30 June 2019, assets held for sale includes Group properties (2018: assets and liabilities relating to the Petrol business, and other Group properties, have been classified as held for sale).
Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets, assets arising from employee benefits, and financial assets which are specifically exempt from this measurement requirement.
An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition. Assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised.

2019
2018
$M
$M
Property, plant and equipment
209
666
Other assets
16
155
Total assets classified as held for sale
225
821
Provisions
–
21
Total liabilities directly associated with assets held for sale
–
21


Question: Analyse this data from a financial earnings document. What is the difference in total assets classified as held for sale between 2018 and 2019?
Choices:
596
0
612
1046
-209
Correct choice index: 0
Income Taxes
nm - not meaningful
For fiscal 2018, the effective tax rate was different than the statutory rate due primarily to the impact of the Tax Act reform. The Company recorded a benefit of approximately $3.3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences. At March 31, 2018, we had $198.7 million of a federal net operating loss carryforward that expires, if unused, in fiscal years 2031 to 2038.
For fiscal 2017, the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences.
Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $0.1 million of tax and zero to $0.2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations. We are routinely audited; due to the ongoing nature of current examinations in multiple jurisdictions, other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time.
Because of our losses in prior periods, we have recorded a valuation allowance offsetting substantially all of our deferred tax assets. The ultimate realization of deferred tax assets generated prior to Tax Act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Because of our losses in prior periods, management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences.

Year ended March 31,
(Unfavorable) favorable
(Dollars in thousands)
2018
2017
$
%
Income tax (benefit) expense
$ (3,251)
$ 236
$ 3,487
nm
Effective tax rate
(28.0)%
(2.1)%


Question: Analyse this data from a financial earnings document. What was the average income tax (benefit) expense for 2017 and 2018?
Choices:
0
118
1507.5
-0.2
-1507.5
Correct choice index: 4
the fair value of our total investments increased $ 4.8 billion during 2010 , primarily due to unrealized appreciation , the inves- ting of operating cash flows , and the portfolios acquired in the 2010 corporate acquisitions .
the following tables show the market value of our fixed maturities and short-term investments at december 31 , 2010 and 2009 .
the first table lists investments according to type and the second according to s&p credit rating. .

2010
2009
(in millions of U.S. dollars, except for percentages)
Market Value
Percentage of Total
Market Value
Percentageof Total
Treasury
$2,075
4%
$2,068
5%
Agency
2,015
4%
2,698
6%
Corporate and asset-backed securities
15,900
33%
13,537
30%
Mortgage-backed securities
12,362
25%
11,311
25%
Municipal
2,449
5%
2,300
5%
Non-U.S.
12,199
25%
11,172
25%
Short-term investments
1,983
4%
1,667
4%
Total
$48,983
100%
$44,753
100%
AAA
$23,718
48%
$22,884
51%
AA
4,714
10%
4,021
9%
A
8,482
17%
7,461
17%
BBB
5,487
11%
4,910
11%
BB
3,357
7%
2,866
6%
B
2,393
5%
2,029
5%
Other
832
2%
582
1%
Total
$48,983
100%
$44,753
100%

.

Question: Analyse this data from a financial earnings document. what is the percentage change in the balance of treasury in 2010?
Choices:
0.00337
3384.91296
0
-0.00338
0.00338
Correct choice index: 4
Consolidated Financial Results
Operating Expenses
The following table sets forth operating expenses by segment for the periods presented (in millions):
The increase in Operating Expenses was primarily driven by higher net personnel costs, technology-related costs and acquisition-related costs in our Software Solutions segment. The increase in our Data and Analytics segment primarily related to higher net personnel costs and higher data costs related to revenue growth. The decrease in Corporate and Other was primarily driven by lower incentive bonus expense.

Year ended December 31,
Variance
2019
2018
$
%
Software Solutions
$412.7
$394.8
$17.9
5%
Data and Analytics
123.4
115.0
8.4
7%
Corporate and Other
109.9
115.6
(5.7)
(5)%
Total
$646.0
$625.4
$20.6
3%


Question: Analyse this data from a financial earnings document. What was the average  operating expenses between 2018 and 2019?
Choices:
1271.4
151.4
327.2
635.7
625.4
Correct choice index: 3
entergy arkansas , inc .
and subsidiaries management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income decreased $ 27.4 million primarily due to higher nuclear refueling outage expenses , higher depreciation and amortization expenses , higher taxes other than income taxes , and higher interest expense , partially offset by higher other income .
2016 compared to 2015 net income increased $ 92.9 million primarily due to higher net revenue and lower other operation and maintenance expenses , partially offset by a higher effective income tax rate and higher depreciation and amortization expenses .
net revenue 2017 compared to 2016 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . a0 a0following is an analysis of the change in net revenue comparing 2017 to 2016 .
amount ( in millions ) .

Amount (In Millions)
2016 net revenue
$1,520.5
Retail electric price
33.8
Opportunity sales
5.6
Asset retirement obligation
(14.8)
Volume/weather
(29.0)
Other
6.5
2017 net revenue
$1,522.6

the retail electric price variance is primarily due to the implementation of formula rate plan rates effective with the first billing cycle of january 2017 and an increase in base rates effective february 24 , 2016 , each as approved by the apsc .
a significant portion of the base rate increase was related to the purchase of power block 2 of the union power station in march 2016 .
the increase was partially offset by decreases in the energy efficiency rider , as approved by the apsc , effective april 2016 and january 2017 .
see note 2 to the financial statements for further discussion of the rate case and formula rate plan filings .
see note 14 to the financial statements for further discussion of the union power station purchase .
the opportunity sales variance results from the estimated net revenue effect of the 2017 and 2016 ferc orders in the opportunity sales proceeding attributable to wholesale customers .
see note 2 to the financial statements for further discussion of the opportunity sales proceeding. .

Question: Analyse this data from a financial earnings document. in 2016 what was the ratio of the net income increased to the net revenues
Choices:
0.0222
-0.0021
0.0611
46.45
0.061
Correct choice index: 2
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,
2019
Grant Date Fair Value
2018
Grant Date Fair Value
2017
Grant Date Fair Value
RSAs Granted
551,214
$ 9.87
478,210
$ 12.45
124,100
$ 23.12
PSAs Granted
371,672
$ 12.45
-
$ -
36,982
$ 23.27
Total
922,886
478,210
161,082


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the RSAs granted from 2018 to 2019?
Choices:
551184
263596046940
-441228
-478209
73004
Correct choice index: 4
CTS CORPORATION AND SUBSIDIARIES Consolidated Statements of Comprehensive Earnings (in thousands)
The accompanying notes are an integral part of the consolidated financial statements.

Years Ended December 31,
2019
2018
2017
Net earnings
$36,146
$46,532
$14,448
Other comprehensive earnings (loss):
Changes in fair market value of derivatives, net of tax
(509)
795
110
Changes in unrealized pension cost, net of tax
6,439
(1,830)
13,687
Cumulative translation adjustment, net of tax
83
(311)
437
Other comprehensive earnings (loss)
$6,013
$(1,346)
$14,234
Comprehensive earnings
$42,159
$45,186
$28,682


Question: Analyse this data from a financial earnings document. What was the change in the Other comprehensive earnings  between 2017 and 2019?
Choices:
20247
0
-8221
-13797
-8221000
Correct choice index: 2
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE
When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019
2018
2017
EARNINGS PER SHARE
Net profit/(loss) for the year (USDm)
166.0
-34.8
2.4
Million shares
Weighted average number of shares
74.3
73.4
62.3
Weighted average number of treasury shares
-0.3
-0.3
-0.3
Weighted average number of shares outstanding
74.0
73.1
62.0
Dilutive effect of outstanding share options
0.0
-
-
Weighted average number of shares outstanding incl. dilutive effect of share options
74.0
73.1
62.0
Basic earnings/(loss) per share (USD)
2.24
-0.48
0.04
Diluted earnings/(loss) per share (USD)
2.24
-0.48
0.04


Question: Analyse this data from a financial earnings document. What was the percentage change in the Weighted average number of shares outstanding incl. dilutive effect of share options from 2018 to 2019?
Choices:
1.23
100
1.44
0.91
2.59
Correct choice index: 0
11. Taxation
The taxation charge for the year is lower than (2018: the same as) the effective rate of corporation tax in the UK of 19% (2018: 19%). The differences are explained below:
Taxation on items taken directly to equity was a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments.
The tax charge for the year is based on the standard rate of UK corporation tax for the period of 19% (2018: 19%). Deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised. Management has performed an assessment, for all material deferred income tax assets and liabilities, to determine the period over which the deferred income tax assets and liabilities are forecast to be realised, which has resulted in an average deferred income tax rate of 17% being used to measure all deferred tax balances as at 31 March 2019 (2018: 17%).

2019
(Restated) 2018
£m
£m
Profit before taxation
242.2
210.7
Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%)
46.0
40.0
Expenses not deductible for taxation purposes
0.3
0.8
Income not taxable
(1.7)
–
Adjustments in respect of foreign tax rates
(0.1)
(0.1)
Adjustments in respect of prior years
–
(1.1)
Total taxation charge
44.5
39.6


Question: Analyse this data from a financial earnings document. What was the change in Total taxation charge in 2019 from 2018?
Choices:
0
4.9
84.1
1032.4
-38.8
Correct choice index: 1