trismik/FinRAG huggingface dataset:
Contract balances
The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.
Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.

2019
2018
£m
£m
Receivables, which are included in trade and other receivables
27.0
28.8
Accrued income
28.0
26.7
Deferred income
(13.2)
(1.8)


Question: Analyse this data from a financial earnings document. What was the change in accrued income in 2019 from 2018?
Choices:
2.1
1.3
-28.5
54.7
-1.3
Correct choice index: 1
judgments the valuation of goodwill and other intangible assets depends on a number of factors , including estimates of future market growth and trends , forecasted revenue and costs , expected useful lives of the assets , appropriate discount rates and other variables .
goodwill is allocated to reporting units , which are components of the business that are one level below operating segments .
each of these reporting units is tested for impairment individually during the annual evaluation .
there is no goodwill assigned to reporting units within the balance sheet management segment .
the following table shows the amount of goodwill allocated to each of the reporting units in the trading and investing segment ( dollars in millions ) : .

Reporting Unit
December 31, 2011
U.S. Brokerage
$1,751.2
Capital Markets
142.4
Retail Bank
40.6
Total goodwill
$1,934.2

in connection with our annual impairment test of goodwill , we concluded that the goodwill was not impaired as the fair value of the reporting units was in excess of the book value of those reporting units as of december 31 , 2011 .
the fair value of the reporting units exceeded the book value of those reporting units by substantial amounts ( fair value as a percent of book value ranged from approximately 150% ( 150 % ) to 700% ( 700 % ) ) and therefore did not indicate a significant risk of goodwill impairment based on current projections and valuations .
we also evaluate the remaining useful lives on intangible assets each reporting period to determine whether events and circumstances warrant a revision to the remaining period of amortization .
effects if actual results differ if our estimates of fair value for the reporting units change due to changes in our business or other factors , we may determine that an impairment charge is necessary .
estimates of fair value are determined based on a complex model using cash flows and company comparisons .
if management 2019s estimates of future cash flows are inaccurate , the fair value determined could be inaccurate and impairment would not be recognized in a timely manner .
intangible assets are amortized over their estimated useful lives .
if changes in the estimated underlying revenue occur , impairment or a change in the remaining life may need to be recognized. .

Question: Analyse this data from a financial earnings document. what percentage of total goodwill is attributable to u.s . brokerage reporting unit as december 31 , 2011?
Choices:
0.36191
0.90539
3387171.04
1
141.49461
Correct choice index: 1
The following table presents each NEO’s base salary for FY19.
(1) Mr. Kapuria was named an executive officer during FY19 and received a salary increase in connection with his promotion. His salary increased from $390,000 to $440,000 effective May 8, 2018.
As presented in the table above, our named executive officers did not receive an increase in annual base salary other than in connection with a promotion for Mr. Kapuria. Our former CEO determined that none of our other NEOs would receive a base salary increase for FY19. In addition, our Board also determined that Mr. Clark would not receive a salary increase in FY19.

FY18
Change in
FY19
NEO
Annual Salary ($)
Salary (%)
Annual Salary
Gregory S. Clark
1,000,000
—
1,000,000
Nicholas R. Noviello
650,000
—
650,000
Amy L. Cappellanti-Wolf
440,000
—
440,000
Samir Kapuria(1)
390,000(1)
60,000(1)
450,000
Scott C. Taylor
600,000
—
600,000


Question: Analyse this data from a financial earnings document. What is the total FY19 NEOs' annual salary?
Choices:
3090000
3350000
3140000
5
31400
Correct choice index: 2
Operating Expenses
Research and Development Expenses
Research and development expenses increased $47 million, or 30%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $34 million, driven by headcount growth, and increased allocated shared costs of $8 million.
Research and development expenses increased $45 million, or 39%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $36 million, driven by headcount growth, and increased allocated shared costs of $6 million.

Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
Research and Development
$ 207,548
$ 160,260
$ 115,291
30%
39%


Question: Analyse this data from a financial earnings document. What is the total increase in allocated shared costs from 2017 to 2019?
Choices:
1
2
44
14
0
Correct choice index: 3
abiomed , inc .
and subsidiaries notes to consolidated financial statements 2014 ( continued ) note 3 .
acquisitions ( continued ) including the revenues of third-party licensees , or ( ii ) the company 2019s sale of ( a ) ecp , ( b ) all or substantially all of ecp 2019s assets , or ( c ) certain of ecp 2019s patent rights , the company will pay to syscore the lesser of ( x ) one-half of the profits earned from such sale described in the foregoing item ( ii ) , after accounting for the costs of acquiring and operating ecp , or ( y ) $ 15.0 million ( less any previous milestone payment ) .
ecp 2019s acquisition of ais gmbh aachen innovative solutions in connection with the company 2019s acquisition of ecp , ecp acquired all of the share capital of ais gmbh aachen innovative solutions ( 201cais 201d ) , a limited liability company incorporated in germany , pursuant to a share purchase agreement dated as of june 30 , 2014 , by and among ecp and ais 2019s four individual shareholders .
ais , based in aachen , germany , holds certain intellectual property useful to ecp 2019s business , and , prior to being acquired by ecp , had licensed such intellectual property to ecp .
the purchase price for the acquisition of ais 2019s share capital was approximately $ 2.8 million in cash , which was provided by the company , and the acquisition closed immediately prior to abiomed europe 2019s acquisition of ecp .
the share purchase agreement contains representations , warranties and closing conditions customary for transactions of its size and nature .
purchase price allocation the acquisition of ecp and ais was accounted for as a business combination .
the purchase price for the acquisition has been allocated to the assets acquired and liabilities assumed based on their estimated fair values .
the acquisition-date fair value of the consideration transferred is as follows : acquisition date fair value ( in thousands ) .

Total Acquisition Date Fair Value (in thousands)
Cash consideration
$15,750
Contingent consideration
6,000
Total consideration transferred
$21,750

.

Question: Analyse this data from a financial earnings document. what portion of total consideration transferred for acquisition of ecp and ais is cash consideration?
Choices:
0.72414
1.38095
-0.72414
21750.72414
0.00924
Correct choice index: 0
7 Revenue
Revenue recognised in the Consolidated Statement of Profit or Loss is analysed as follows:

Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
Revenue by Product:
$M
$M
Network
328.5
316.5
Enduser
348.4
291.8
Other
33.7
30.7
Total
710.6
639.0


Question: Analyse this data from a financial earnings document. What was the change in Enduser in 2019 from 2018?
Choices:
0
56.6
-56.6
24.7
101663.1
Correct choice index: 1
(c) Allowance for Credit Loss Rollforward
The allowances for credit loss and the related financing receivables are summarized as follows (in millions):

CREDIT LOSS ALLOWANCES
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Allowance for credit loss as of July 28, 2018
$135
$60
$10
$205
Provisions (benefits)
(54)
11
27
(16)
Recoveries (write-offs), net
(14)
—
(28)
(42)
Foreign exchange and other
(21)
—
—
(21)
Allowance for credit loss as of July 27, 2019
$46
$71
$9
$126


Question: Analyse this data from a financial earnings document. What was the difference between total provisions (benefits) and net recoveries (write-offs)?
Choices:
26
-58
0
-1092
38
Correct choice index: 0
annual report on form 10-k 108 fifth third bancorp part ii item 5 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the information required by this item is included in the corporate information found on the inside of the back cover and in the discussion of dividend limitations that the subsidiaries can pay to the bancorp discussed in note 26 of the notes to the consolidated financial statements .
additionally , as of december 31 , 2008 , the bancorp had approximately 60025 shareholders of record .
issuer purchases of equity securities period shares purchased average paid per shares purchased as part of publicly announced plans or programs maximum shares that may be purchased under the plans or programs .

Period
SharesPurchased(a)
AveragePricePaid PerShare
SharesPurchasedas Part ofPubliclyAnnouncedPlans orPrograms
MaximumShares thatMay BePurchasedUnder thePlans orPrograms
October 2008
25,394
$-
-
19,201,518
November 2008
7,526
-
-
19,201,518
December 2008
40
-
-
19,201,518
Total
32,960
$-
-
19,201,518

( a ) the bancorp repurchased 25394 , 7526 and 40 shares during october , november and december of 2008 in connection with various employee compensation plans of the bancorp .
these purchases are not included against the maximum number of shares that may yet be purchased under the board of directors authorization. .

Question: Analyse this data from a financial earnings document. what percentage of the fourth quarter share repurchases were in the last moth of the year in 2008?
Choices:
-0.00121
824
0.00079
0.77045
0.00121
Correct choice index: 4
Net profit/(loss) after tax was $(9.8) million (2018: $6.6 million). Non-statutory underlying earnings before interest, tax, depreciation and amortisation (EBITDA) improved from $62.6 million in FY18 to $85.1 million in FY19.
Reconciliation of statutory profit to EBITDA and underlying EBITDA is as follows:

30 June 2019
30 June 2018
Change
$’000
$’000
%
Net profit/(loss) after tax
(9,819)
6,639
(248%)
Add: finance costs
54,897
25,803
113%
Less: interest income
(8,220)
(5,778)
42%
Add/(less): income tax expense/(benefit)
(6,254)
4,252
(247%)
Add: depreciation and amortisation
48,442
33,038
47%
EBITDA
79,046
63,954
24%
Less: gain on extinguishment of B1 lease
(1,068)
-
Less: gain on extinguishment of APDC leases
(1,291)
-
Less: distribution income
(1,344)
(3,191)
(58%)
Add: APDC transaction costs
5,459
1,812
201%
Add: landholder duty on acquisition of APDC properties
3,498
-
Add: Singapore and Japan costs
823
-
Underlying EBITDA
85,123
62,575
36%


Question: Analyse this data from a financial earnings document. What was the difference in net profit between both FYs?
Choices:
16458
-18598
-14859
-16458
0
Correct choice index: 3
Note 20 Trade payables and other liabilities
(1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.

FOR THE YEAR ENDED DECEMBER 31
NOTE
2019
2018
Trade payables and accruals
2,604
2,535
Compensation payable
589
589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1)
26
135
135
Taxes payable
101
129
Derivative liabilities
26
49
27
Severance and other costs payable
35
63
Provisions
23
33
66
CRTC tangible benefits obligation
26
28
38
CRTC deferral account obligation
26
13
16
Other current liabilities
367
343
Total trade payables and other liabilities
3,954
3,941


Question: Analyse this data from a financial earnings document. What is the change in the amount of provisions in 2019?
Choices:
-17
0
5
33
-33
Correct choice index: 4
operating expenses as a percentage of total revenue .

2006
2005
2004
Marketing and sales
27%
28%
28%
Research and development
31%
29%
31%
General and administrative
10%
10%
7%

operating expense summary 2006 compared to 2005 overall operating expenses increased $ 122.5 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 58.4 million in stock-based compensation expense due to our adoption of sfas no .
123r ; and 2022 an increase of $ 49.2 million in salary , benefits and other employee-related costs , primarily due to an increased number of employees and increases in bonus and commission costs , in part due to our acquisition of verisity ltd. , or verisity , in the second quarter of 2005 .
2005 compared to 2004 operating expenses increased $ 97.4 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 63.3 million in employee salary and benefit costs , primarily due to our acquisition of verisity and increased bonus and commission costs ; 2022 an increase of $ 9.9 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; 2022 an increase of $ 8.6 million in losses associated with the sale of installment contract receivables ; and 2022 an increase of $ 7.1 million in costs related to the retirement of our executive chairman and former president and chief executive officer in 2005 ; partially offset by 2022 our restructuring activities , as discussed below .
marketing and sales 2006 compared to 2005 marketing and sales expenses increased $ 39.4 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 14.8 million in stock-based compensation expense due to our adoption of sfas no .
123r ; 2022 an increase of $ 18.2 million in employee salary , commissions , benefits and other employee-related costs due to increased hiring of sales and technical personnel , and higher commissions earned resulting from an increase in 2006 sales performance ; and 2022 an increase of $ 7.8 million in marketing programs and customer-focused conferences due to our new marketing initiatives and increased travel to visit our customers .
2005 compared to 2004 marketing and sales expenses increased $ 33.1 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 29.4 million in employee salary , commission and benefit costs due to increased hiring of sales and technical personnel and higher employee bonuses and commissions ; and 2022 an increase of $ 1.6 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; partially offset by 2022 a decrease of $ 1.9 million in marketing program costs. .

Question: Analyse this data from a financial earnings document. what was the change in marketing and sales expenses as a percentage of total revenue from 2005 to 2006?
Choices:
-0.28
-1.63
-0.01
0
0.01
Correct choice index: 2
Operating expenses
Sales and marketing expense decreased primarily due to a $51 million decrease in stock-based compensation expense and a $41 million decrease as a result of the divestiture of our WSS and PKI solutions.
Research and development expense decreased primarily due to a $66 million decrease in stockbased compensation expense.
General and administrative expense decreased primarily due to a $130 million decrease in stock-based compensation expense.
Amortization of intangible assets decreased primarily due to the intangible assets sold with the divestiture of WSS and PKI solutions.
Restructuring, transition and other costs reflect a decrease of $70 million in fiscal 2019 compared to fiscal 2018 in severance and other restructuring costs. In addition, fiscal 2018 costs included $88 million of transition related costs related to our fiscal 2018 divestiture of our WSS and PKI solutions compared to $3 million in fiscal 2019.

Fiscal Year
Variance in
2019
2018
Dollars
Percent
(In millions, except for percentages)
Sales and marketing
$1,493
$1,593
$(100)
(6)%
Research and development
913
956
(43)
(4)%
General and administrative
447
574
(127)
(22)%
Amortization of intangible assets
207
220
(13)
(6)%
Restructuring, transition and other costs
241
410
(169)
(41)%
Total
$3,301
$3,753
$(452)
(12)%


Question: Analyse this data from a financial earnings document. What is the total impact on the decrease in Sales and marketing expense from stock-based compensation expense and divestiture of our WSS and PKI solutions?
Choices:
102
51
10
92
2091
Correct choice index: 3
( 5 ) we occupy approximately 350000 square feet of the one north end building .
( 6 ) this property is owned by board of trade investment company ( botic ) .
kcbt maintains a 51% ( 51 % ) controlling interest in botic .
we also lease other office space around the world and have also partnered with major global telecommunications carriers in connection with our telecommunications hubs whereby we place data cabinets within the carriers 2019 existing secured data centers .
we believe our facilities are adequate for our current operations and that additional space can be obtained if needed .
item 3 .
legal proceedings see 201clegal and regulatory matters 201d in note 14 .
contingencies to the consolidated financial statements beginning on page 91 for cme group 2019s legal proceedings disclosure which is incorporated herein by reference .
item 4 .
mine safety disclosures not applicable .
part ii item 5 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities class a common stock our class a common stock is currently listed on nasdaq under the ticker symbol 201ccme . 201d as of february 13 , 2013 , there were approximately 3106 holders of record of our class a common stock .
in may 2012 , the company 2019s board of directors declared a five-for-one split of its class a common stock effected by way of a stock dividend to its class a and class b shareholders .
the stock split was effective july 20 , 2012 for all shareholders of record on july 10 , 2012 .
as a result of the stock split , all amounts related to shares and per share amounts have been retroactively restated .
the following table sets forth the high and low sales prices per share of our class a common stock on a quarterly basis , as reported on nasdaq. .

2012
High
Low
2011
High
Low
First Quarter
$59.73
$45.20
First Quarter
$63.40
$56.06
Second Quarter
58.24
50.70
Second Quarter
62.15
52.45
Third Quarter
59.35
49.83
Third Quarter
59.80
47.43
Fourth Quarter
57.89
50.12
Fourth Quarter
59.73
45.20

class b common stock our class b common stock is not listed on a national securities exchange or traded in an organized over- the-counter market .
each class of our class b common stock is associated with a membership in a specific division of our cme exchange .
cme 2019s rules provide exchange members with trading rights and the ability to use or lease these trading rights .
each share of our class b common stock can be transferred only in connection with the transfer of the associated trading rights. .

Question: Analyse this data from a financial earnings document. what is the maximum change in share price during the fourth quarter of 2012?
Choices:
0
7.77
-7.77
108.01
37.89
Correct choice index: 1
ACCOUNTING POLICY
We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value.
EXPLANATORY INFORMATION
Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).

As at December 31
As at December 31
(In millions of dollars)
2019
2018
Wireless devices and accessories
380
399
Other finished goods and merchandise
80
67
Total inventories
460
466


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Wireless devices and accessories from 2018 to 2019?
Choices:
-19
19
-7220
-80
151620
Correct choice index: 0
the containerboard group ( a division of tenneco packaging inc. ) notes to combined financial statements ( continued ) april 11 , 1999 14 .
leases ( continued ) to the sale transaction on april 12 , 1999 .
therefore , the remaining outstanding aggregate minimum rental commitments under noncancelable operating leases are as follows : ( in thousands ) .

Remainder of 1999
$7,606
2000
7,583
2001
4,891
2002
3,054
2003
1,415
Thereafter
1,178
Total
$25,727

15 .
sale of assets in the second quarter of 1996 , packaging entered into an agreement to form a joint venture with caraustar industries whereby packaging sold its two recycled paperboard mills and a fiber recycling operation and brokerage business to the joint venture in return for cash and a 20% ( 20 % ) equity interest in the joint venture .
proceeds from the sale were approximately $ 115 million and the group recognized a $ 50 million pretax gain ( $ 30 million after taxes ) in the second quarter of 1996 .
in june , 1998 , packaging sold its remaining 20% ( 20 % ) equity interest in the joint venture to caraustar industries for cash and a note of $ 26000000 .
the group recognized a $ 15 million pretax gain on this transaction .
at april 11 , 1999 , the balance of the note with accrued interest is $ 27122000 .
the note was paid in june , 1999 .
16 .
subsequent events on august 25 , 1999 , pca and packaging agreed that the acquisition consideration should be reduced as a result of a postclosing price adjustment by an amount equal to $ 20 million plus interest through the date of payment by packaging .
the group recorded $ 11.9 million of this amount as part of the impairment charge on the accompanying financial statements , representing the amount that was previously estimated by packaging .
pca intends to record the remaining amount in september , 1999 .
in august , 1999 , pca signed purchase and sales agreements with various buyers to sell approximately 405000 acres of timberland .
pca has completed the sale of approximately 260000 of these acres and expects to complete the sale of the remaining acres by mid-november , 1999. .

Question: Analyse this data from a financial earnings document. what percentage of outstanding aggregate minimum rental commitments under noncancelable operating leases are due after 2003?
Choices:
259.95421
58.9
10.24348
0.04579
0.15488
Correct choice index: 3