trismik/FinRAG huggingface dataset:
Underlying operating profit and underlying operating margin
Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit. Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments.
The Group reconciliation of operating profit to underlying operating profit is as follows:
Further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements.
Refer to Note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by Division. For each Division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover.

€ million
€ million
€ million
2019
2018
2017
(Restated)(a)
(Restated)(a)
Operating profit
8,708
12,639
8,957
Non-underlying items within
operating profit (see note 3)
1,239
(3,176)
543
Underlying operating profit
9,947
9,463
9,500
Turnover
51,980
50,982
53,715
Operating margin
16.8%
24.8%
16.7%
Underlying operating margin
19.1%
18.6%
17.7%


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the operating profit from 2018 to 2019?
Choices:
21347
-3931000
-12639
-3931
110060412
Correct choice index: 3
american tower corporation and subsidiaries notes to consolidated financial statements ( 3 ) consists of customer-related intangibles of approximately $ 75.0 million and network location intangibles of approximately $ 72.7 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 4 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
on september 12 , 2012 , the company entered into a definitive agreement to purchase up to approximately 348 additional communications sites from telef f3nica mexico .
on september 27 , 2012 and december 14 , 2012 , the company completed the purchase of 279 and 2 communications sites , for an aggregate purchase price of $ 63.5 million ( including value added tax of $ 8.8 million ) .
the following table summarizes the preliminary allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : preliminary purchase price allocation .

Preliminary Purchase Price Allocation
Current assets
$8,763
Non-current assets
2,332
Property and equipment
26,711
Intangible assets (1)
21,079
Other non-current liabilities
(1,349)
Fair value of net assets acquired
$57,536
Goodwill (2)
5,998

( 1 ) consists of customer-related intangibles of approximately $ 10.7 million and network location intangibles of approximately $ 10.4 million .
the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .
( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .
the goodwill was allocated to the company 2019s international rental and management segment .
on november 16 , 2012 , the company entered into an agreement to purchase up to 198 additional communications sites from telef f3nica mexico .
on december 14 , 2012 , the company completed the purchase of 188 communications sites , for an aggregate purchase price of $ 64.2 million ( including value added tax of $ 8.9 million ) . .

Question: Analyse this data from a financial earnings document. what was the ratio of the fair assets acquired to the fair value
Choices:
917.21184
2.20452
-1.02345
1.02345
11095
Correct choice index: 3
The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent).
External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent).
The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense.

($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Results of Operations
External revenue
$1,590
$1,696
(6.3)%
Internal revenue
1,610
1,471
9.5
Total revenue
$3,200
$3,168
1.0%
Pre-tax income
$1,361
$1,278
6.5%


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in External revenue from 2017 to 2018
Choices:
-20
-101
-106
3286
1580
Correct choice index: 2
Derivative Instruments
Derivative Instruments with Hedge Accounting Designation
We utilize currency forward contracts that generally mature within 12 months to hedge our exposure to changes in currency exchange rates. Currency forward contracts are measured at fair value based on market-based observable inputs including currency exchange spot and forward rates, interest rates, and credit-risk spreads (Level 2). We do not use derivative instruments for speculative purposes.
Cash Flow Hedges: We utilize cash flow hedges for our exposure from changes in currency exchange rates for certain capital expenditures. We recognized losses of $3 million and $17 million and gains of $15 million for 2019, 2018, and 2017, respectively, in accumulated other comprehensive income from the effective portion of cash flow hedges. Neither the amount excluded from hedge effectiveness nor the reclassifications from accumulated other comprehensive income to earnings were material in 2019, 2018, or 2017. The amounts from cash flow hedges included in accumulated other comprehensive income that are expected to be reclassified into earnings in the next 12 months were also not material.
(1) Included in receivables – other.
(2) Included in accounts payable and accrued expenses – other for forward contracts and in current debt for convertible notes settlement obligations.
(3) Notional amounts of convertible notes settlement obligations as of August 29, 2019 and August 30, 2018 were 4 million and 3 million shares of our common stock, respectively.

Fair Value of
Gross National Amount
Current Assets(1)
Current Liabilities(2)
As of August 29, 2019
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$146
$1
$—
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,871
1
(9)
Convertible notes settlement obligation(3)
—
(179)
1
(188)
$2
$(188)
As of August 30, 2018
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$538
$—
$(13)
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,919
14
(10)
Convertible notes settlement obligation(3)
—
(167)
14
(177)
$14
$(190)


Question: Analyse this data from a financial earnings document. What is the average gross national amount of non-designated currency hedges from 2018 to 2019?
Choices:
960
1263
1895
3790
966
Correct choice index: 2
Restricted Stock Units
The following table summarizes RSU activity in the fiscal years ended September 30, 2019, 2018, and 2017:
The cost of RSUs is determined using the fair value of the Company’s Common Stock on the award date, and the compensation expense is recognized ratably over the vesting period. The Company recognized $6.8 million, $5.9 million, and $4.0 million in stock-based compensation expense related to outstanding RSUs in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had approximately $12.2 million of unrecognized compensation expense related to outstanding RSUs expected to be recognized over a weighted-average period of approximately 2.3 years.

Number of Shares
Fair Value Per Share
Outstanding at September 30, 2016
2,046,169
$4.90
Granted
1,249,224
$6.61
Settled
(707,174)
$4.81
Canceled
(231,198)
$4.93
Outstanding at September 30, 2017
2,357,021
$5.65
Granted
1,184,906
$8.54
Settled
(745,197)
$5.26
Canceled
(216,554)
$7.39
Outstanding at September 30, 2018
2,580,176
$6.92
Granted
1,147,976
$9.67
Settled
(881,420)
$6.53
Canceled
(494,245)
$7.70
Outstanding at September 30, 2019
2,352,487
8.26


Question: Analyse this data from a financial earnings document. What is the price of RSUs outstanding on September 30, 2019?
Choices:
20090238.98
68.23
19468993.46
19431542.62
19431.54
Correct choice index: 3
Disaggregation of Total Net Sales: We disaggregate our sales from contracts with customers by end customer, contract type, deliverable type and revenue recognition method for each of our segments, as we believe these factors affect the nature, amount, timing, and uncertainty of our revenue and cash flows.
Sales by Geographic Region (in millions):

Years Ended September 30,
2019
2018
2017
United States
$  956.6
$  627.8
$  522.8
United Kingdom
218.2
240.7
219.4
Australia
163.5
166.7
175.6
Far East/Middle East
74.0
86.4
112.7
Other
84.2
81.3
77.2
Total sales
$1,496.5
$1,202.9
$1,107.7


Question: Analyse this data from a financial earnings document. What is the change in the amount of Other in 2019 from 2018?
Choices:
1
-543.6
0
1026.4
2.9
Correct choice index: 4
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard a0& poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index .
the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december a031 , 2012 and that all dividends were reinvested .
market performance .

Company / Index
2012
2013
2014
2015
2016
2017
Teleflex Incorporated
100
134
166
192
237
368
S&P 500 Index
100
132
151
153
171
208
S&P 500 Healthcare Equipment & Supply Index
100
128
161
171
181
238

s&p 500 healthcare equipment & supply index 100 128 161 171 181 238 .

Question: Analyse this data from a financial earnings document. what is roi of an investment in s&p 500 index in 2012 and sold in 2017?
Choices:
208
0.84
0.32
1.08
0.61
Correct choice index: 3
D) SHARE-BASED PAYMENT PLANS
The Corporation offers an Employee Stock Purchase Plan for the benefit of its employees and those of its subsidiaries and a Stock Option Plan to its executive officers and designated employees. No more than 10% of the outstanding subordinate voting shares are available for issuance under these plans. Furthermore, the Corporation offers an Incentive Share Unit Plan ("ISU Plan") and a Performance Share Unit Plan ("PSU Plan") for executive officers and designated employees, and a Deferred Share Unit Plan ("DSU Plan") for members of the Board of Directors ("Board").
Stock purchase plan The Corporation offers, for the benefit of its employees and those of its subsidiaries, an Employee Stock Purchase Plan, which is accessible to all employees up to a maximum of 7% of their base annual salary and the Corporation contributes 25% of the employee contributions. The subscriptions are made monthly and employee subordinate voting shares are purchased on the stock market.
Stock option plan A total of 3,432,500 subordinate voting shares are reserved for the purpose of the Stock Option Plan. The minimum exercise price at which options are granted is equal to the market value of such shares at the time the option is granted. Options vest equally over a period of five years beginning one year after the day such options are granted and are exercisable over ten years.
Under the Stock Option Plan, the following options were granted by the Corporation and are outstanding at August 31:
(1) For the year ended August 31, 2019, the Corporation granted 97,725 (126,425 in 2018) stock options to Cogeco's executive officers as executive officers of the Corporation. (2) The weighted average share price for options exercised during the year was $92.43 ($83.46 in 2018).

Years ended August 31,
2019
2018
Options
Weighted average exercise price
Options
Weighted average exercise price
$
$
Outstanding, beginning of the year
819,393
65.27
652,385
56.61
Granted (1)
201,525
65.62
281,350
85.08
Exercised (2)
(170,754)
57.28
(60,337)
57.77
Cancelled
(134,550)
72.43
(54,005)
72.28
Outstanding, end of the year
715,614
65.93
819,393
65.27
Exercisable, end of the year
264,374
55.99
277,108
49.76


Question: Analyse this data from a financial earnings document. What is the average options granted from 2018 to 2019?
Choices:
241437.5
8430.1
482877
24143750
-241437.5
Correct choice index: 0
Reporting Channels and Whistleblower Protection
To ensure that our conduct meets relevant legal requirements and the highest ethical standards under the Ethics Code, TSMC provides multiple channels for reporting business conduct concerns.
First of all, our Audit Committee approved and we have implemented the “Complaint Policy and Procedures for Certain Accounting and Legal Matters” and “Procedures for Ombudsman System” that allow employees or any whistleblowers with relevant evidence to report any financial, legal, or ethical irregularities anonymously through either the Ombudsman or directly to the Audit Committee.
TSMC maintains additional internal reporting channels for our employees. To foster an open culture of ethics compliance, we encourage our employees and the third parties we do business with to report any suspected noncompliance with law or relevant TSMC policy.
TSMC treats any complaint and the investigation thereof in a confidential and sensitive manner, and strictly prohibits any form of retaliation against any individual who in good faith reports or helps with the investigation of any complaint. Due to the open reporting channels, TSMC receives reports on various issues from employees and external parties such as our customers and suppliers from time to time. Below is a summary of the Number of Reported Incidents.
Note 1: Among the 205 cases, 132 were related to employee relationship, 47 cases related to other matters (e.g. employee’s individual interest or private matters), and 26 cases related to ethical matters.
Note 2: One case involved an employee who requested a supplier to reserve a hotel and pay advance accommodation fees during his business trip, actions which violate TSMC policy, and the employee was disciplined. Another case involved an employee who abused his work relationship by requesting a supplier to make a personal loan to the employee, a severe violation of our Ethics Code, and the employee was terminated.
Note 3: After the investigation by TSMC’s Sexual Harassment Investigation Committee, four employees involved in confirmed cases of sexual harassment received severe discipline from the Company.

Year
FY 2016
FY 2017
FY 2018
FY 2019
Total reported cases
116
113
150
205 (Note 1)
Ethics-related cases
16
20
14
26
Cases investigated and verified as ethics violations
2
4
1
2 (Note 2)
Sexual Harassment Investigation Committees Formed
5
7
3
4
Cases investigated and verified as violations
5
3
3
4 (Note 3)


Question: Analyse this data from a financial earnings document. What is the change in Ethics-related cases between FY 2016 and FY 2017?
Choices:
-4
5
116
6
4
Correct choice index: 4
performance graph comparison of five-year cumulative total return the following graph and table compare the cumulative total return on citi 2019s common stock , which is listed on the nyse under the ticker symbol 201cc 201d and held by 81805 common stockholders of record as of january 31 , 2016 , with the cumulative total return of the s&p 500 index and the s&p financial index over the five-year period through december 31 , 2015 .
the graph and table assume that $ 100 was invested on december 31 , 2010 in citi 2019s common stock , the s&p 500 index and the s&p financial index , and that all dividends were reinvested .
comparison of five-year cumulative total return for the years ended date citi s&p 500 financials .

DATE
CITI
S&P 500
S&P FINANCIALS
31-Dec-2010
100.00
100.00
100.00
30-Dec-2011
55.67
102.11
82.94
31-Dec-2012
83.81
118.45
106.84
31-Dec-2013
110.49
156.82
144.90
31-Dec-2014
114.83
178.28
166.93
31-Dec-2015
110.14
180.75
164.39

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative total return of citi common stock for the five years ended 31-dec-2015?
Choices:
-0.9086
10.14
0.0124
0.1014
0.0203
Correct choice index: 3
Cloud & Cognitive Software
* Recast to reflect segment changes.
** 2019 results were impacted by Red Hat purchase accounting.
Cloud & Cognitive Software revenue of $23,200 million increased 4.5 percent as reported (6 percent adjusted for currency) in 2019 compared to the prior year. There was strong growth in Cloud & Data Platforms, as reported and at constant currency, driven primarily by the acquisition of Red Hat in the third quarter of 2019. Red Hat had continued strong performance since the acquisition, in Red Hat Enterprise Linux (RHEL), application development and emerging technologies, led by OpenShift and Ansible. Red Hat and IBM are driving synergies with strong adoption of Cloud Paks since their introduction, expansion of our combined client base and more than 2,000 clients using our hybrid cloud platform. Cognitive Applications also grew as reported and at constant currency. Transaction Processing Platforms declined year to year as reported, but grew 1 percent adjusted for currency driven by strong fourth-quarter performance.
Cognitive Applications revenue of $5,765 million grew 2.3 percent as reported (4 percent adjusted for currency) compared to the prior year, driven by double-digit growth as reported and adjusted for currency in Security, and growth in industry verticals such as IoT. The Security performance included continued strong results in threat management software and services offerings. Within IoT, we had good revenue performance across the portfolio as we continued to invest in new offerings and industry-specific solutions.
Cloud & Data Platforms revenue of $9,499 million increased 10.4 percent as reported (12 percent adjusted for currency) compared to the prior year. Performance was driven by the addition of RHEL and OpenShift and the continued execution of the combined Red Hat and IBM hybrid strategy.
Transaction Processing Platforms revenue of $7,936 million decreased 0.5 percent as reported, but grew 1 percent adjusted for currency in 2019, compared to the prior year. Revenue performance reflects the ongoing investment in IBM platforms, and the timing of larger transactions that are tied to client business volumes and buying cycles.
Within Cloud & Cognitive Software, cloud revenue of $4.2 billion grew 40 percent as reported and 42 percent adjusted for currency year to year, reflecting the acquisition of Red Hat and client adoption of our hybrid cloud offerings.

($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change **
Yr.-to-Yr. Percent Change Adjusted for Currency **
Cloud & Cognitive Software external revenue
$23,200
$22,209
4.5%
6.2%
Cognitive Applications
$ 5,765
$ 5,633
2.3%
3.9%
Cloud & Data Platforms
9,499
8,603
10.4
12.3
Transaction Processing Platforms
7,936
7,974
(0.5)
1.4


Question: Analyse this data from a financial earnings document. What was the average Cloud & Cognitive Software external revenue in 2019 and 2018?
Choices:
19743
22209
495.5
22.7
22704.5
Correct choice index: 4
Stock Ownership Requirements
We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares:
• CEO: 6x base salary; • CFO, COO and President: 3x base salary; and • Executive Vice Presidents: 2x base salary.
Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements.
The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met.
As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive’s ownership requirement.
(1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.

Executive Officer
Ownership Requirement (1) (# of shares)
Holdings as of October 25, 2019(# of shares)
Samir Kapuria
39,665
186,735
Vincent Pilette
85,941
785,906
Scott C. Taylor
52,887
408,724


Question: Analyse this data from a financial earnings document. What is the total summed ownership requirement for the Executive officers?
Choices:
6611
178493
125629
132217
72719
Correct choice index: 1
Other Income (Expense), Net
Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019.
Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements.
Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018.
Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year
(In thousands, except percentages)
2019
2018
2017
Interest income
$2,702
$3,057
$2,100
Interest expense
(53,353)
(108,011)
(90,288)
Other Income (expense):
Other, net
174,734
55,314
(87,645)
Other income (expense), net
$124,083
$(49,640)
$(175,833)
As a percentage of revenue
7%
(3)%
(10)%


Question: Analyse this data from a financial earnings document. What was the change in other, net from 2018 to 2019?
Choices:
68769
6605597880
-55259
119420
174734
Correct choice index: 3