trismik/FinRAG huggingface dataset:
Capital reserve and reserves retained from earnings
Prior to the effective date of the reclassification and demerger of CECONOMY AG on 12 July 2017, METRO AG was not yet a group within the meaning of IFRS 10. Accordingly, combined financial statements of METRO Wholesale & Food Specialist GROUP (hereinafter: MWFS GROUP) were prepared for the IPO prospectus of METRO AG. Equity in the combined financial statements was the residual amount from the combined assets and liabilities of MWFS GROUP. Following the demerger, METRO became an independent group with METRO AG as the listed parent company. Therefore, the equity in the consolidated financial statements is subdivided according to legal requirements. The subscribed capital of €363 million and the capital reserve of €6,118 million were recognised at the carrying amounts from the METRO AG Annual Financial Statements as of 30 September 2017. For this purpose, a transfer was made from the equity item net assets, recognised as of 1 October 2016, attributable to the former METRO GROUP of the combined financial statements of MWFS GROUP. The remaining negative amount of this equity item was reclassified to reserves retained from earnings. It cannot be traced back to a history of loss.
Reserves retained from earnings can be broken down as follows:
1 Previous year: gains/losses on remeasuring financial instruments in the category ‘available for sale’.
2 Adjustment of previous year according to explanation in notes.

€ million
30/9/2018
30/9/2019
Effective portion of gains/losses from cash flow hedges
0
2
Equity and debt instruments1
9
−3
Currency translation differences from translating the financial statements of foreign operations
−738
−602
Remeasurement of defined benefit pension plans
−410
−500
Income tax on components of other comprehensive income
91
106
Other reserves retained from earnings
−2,401 2
−2,782
−3,449
−3,778


Question: Analyse this data from a financial earnings document. What was the change in the Income tax on components of other comprehensive income in FY2019 from FY2018?
Choices:
3687
15
197
-496
409
Correct choice index: 1
Product warranty liabilities:
Equipment and software systems sales include a standard product warranty. The following tables summarize the activity related to product warranty liabilities and their balances as reported in our consolidated balance sheets (in millions):

Year Ended
April 26, 2019
April 27, 2018
Balance at beginning of period
$ 40
$ 50
Expense accrued during the period
22
16
Warranty costs incurred
(22)
(26)
Balance at end of period
$ 40
$ 40
Total warranty liabilities
$ 40
$  40


Question: Analyse this data from a financial earnings document. What was the change in expense accrued during the period between 2018 and 2019?
Choices:
-42
-6
6
48
0
Correct choice index: 2
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2010 and that all dividends were reinvested .
the information below is historical in nature and is not necessarily indicative of future performance .
purchases of equity securities 2013 during 2015 , we repurchased 36921641 shares of our common stock at an average price of $ 99.16 .
the following table presents common stock repurchases during each month for the fourth quarter of 2015 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .

Period
Total Number of Shares Purchased [a]
Average Price Paid Per Share
Total Number of Shares Purchased as Part of a Publicly AnnouncedPlan or Program [b]
Maximum Number of Shares Remaining Under the Plan or Program [b]
Oct. 1 through Oct. 31
3,247,731
$92.98
3,221,153
56,078,192
Nov. 1 through Nov. 30
2,325,865
86.61
2,322,992
53,755,200
Dec. 1 through Dec. 31
1,105,389
77.63
1,102,754
52,652,446
Total
6,678,985
$88.22
6,646,899
N/A

[a] total number of shares purchased during the quarter includes approximately 32086 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. what percentage of total shares purchased were purchased in november?
Choices:
0.34824
2325865
2.87161
1
34.82363
Correct choice index: 0
13. Income Taxes
On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into U.S. Law. As of December 31, 2018, the Company had completed its accounting for the tax effects related to the enactment of the Tax Act.
The Tax Act reduced the U.S. federal corporate income tax rate from 35% to 21%, effective January 1, 2018. During the year ended December 31, 2017, the Company remeasured certain deferred tax assets and liabilities and recorded a $15.0 million provisional tax charge. During the year ended December 31, 2018, the Company reduced the initial provisional tax charge by recording a $4.9 million benefit related to accelerated tax deductions claimed on the 2018 U.S. Federal Income Tax Return.
The Tax Act required U.S. companies to pay a one-time transition tax on certain unremitted foreign earnings. During the year ended December 31, 2017, the Company recorded a $20.9 million provisional tax charge based on post-1986 earnings and profits of foreign subsidiaries that were previously deferred from U.S. income taxes. Upon further analysis, the Company reduced the initial provisional tax charge by recording an $8.1 million benefit during the year ended December 31, 2018.
During the year ended December 31, 2018, the Company recorded a $15.5 million valuation allowance on its deferred tax asset related to U.S. foreign tax credits based upon business conditions and tax laws in effect at that time.
During the year ended December 31, 2019, following the acquisition of Speedpay, the Company determined it will more likely than not be able to utilize foreign tax credits in future years due to additional income generated by Speedpay; therefore, the Company released the $15.5 million valuation allowance that had been established on this deferred tax asset.
The Tax Act subjects a U.S. shareholder to tax on global intangible low-taxed income ("GILTI") earned by certain foreign subsidiaries. The Company has elected to account for GILTI in the year the tax is incurred.
Prior to 2018, the Company considered all earnings in foreign subsidiaries to be indefinitely reinvested, and accordingly, recorded no deferred income taxes related to unremitted earnings. As of December 31, 2019 and 2018, the Company considered only the earnings in its Indian subsidiaries to be indefinitely reinvested. The earnings of all other foreign subsidiaries are no longer considered indefinitely reinvested. The Company is also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries.
For financial reporting purposes, income before income taxes includes the following components (in thousands):

Years Ended December 31,
2019
2018
2017
United States
-16,317
$16,312
-42,863
Foreign
88,527
75,487
86,435
Total
$72,210
$91,799
$43,572


Question: Analyse this data from a financial earnings document. What is the change in total income from 2017 to 2018?
Choices:
1007944
4822700
-48227
48227
135371
Correct choice index: 3
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 20 — Geographic Data
Financial information relating to our operations by geographic area were as follows:
Sales are attributed to countries based upon the origin of the sale.

Years Ended December 31,
Net Sales
2019
2018
2017
United States
$279,904
$313,489
$287,092
Singapore
32,957
6,724
5,596
Taiwan
19,810
20,802
18,586
China
87,342
79,380
66,510
Czech Republic
33,214
36,528
34,476
Other non-U.S.
15,772
13,560
10,733
Consolidated net sales
$468,999
$470,483
$422,993


Question: Analyse this data from a financial earnings document. What was the change in the net sales from United States between 2017 and 2018?
Choices:
7811
90000183988
0
-26397
26397
Correct choice index: 4
the fair value of the psu award at the date of grant is amortized to expense over the performance period , which is typically three years after the date of the award , or upon death , disability or reaching the age of 58 .
as of december 31 , 2017 , pmi had $ 34 million of total unrecognized compensation cost related to non-vested psu awards .
this cost is recognized over a weighted-average performance cycle period of two years , or upon death , disability or reaching the age of 58 .
during the years ended december 31 , 2017 , and 2016 , there were no psu awards that vested .
pmi did not grant any psu awards during note 10 .
earnings per share : unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are participating securities and therefore are included in pmi 2019s earnings per share calculation pursuant to the two-class method .
basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

For the Years Ended December 31,
(in millions)
2017
2016
2015
Net earnings attributable to PMI
$6,035
$6,967
$6,873
Less distributed and undistributed earnings attributable to share-based payment awards
14
19
24
Net earnings for basic and diluted EPS
$6,021
$6,948
$6,849
Weighted-average shares for basic EPS
1,552
1,551
1,549
Plus contingently issuable performance stock units (PSUs)
1
—
—
Weighted-average shares for diluted EPS
1,553
1,551
1,549

for the 2017 , 2016 and 2015 computations , there were no antidilutive stock options. .

Question: Analyse this data from a financial earnings document. what was the change in weighted-average shares for diluted eps from 2015 to 2016 , in millions?
Choices:
3
-4484
3100
2402499
2.0
Correct choice index: 4
Under Article 35 of our Articles of Association, our financial year extends from January 1 to December 31, which is the period end of each fiscal year. In 2019, the first quarter ended on March 30, the second quarter ended on June 29, the third quarter ended on September 28 and the fourth quarter ended on December 31.
In 2020, the first quarter will end on March 28, the second quarter will end on June 27, the third quarter will end on September 26 and the fourth quarter will end on December 31.
Based on our fiscal calendar, the distribution of our revenues and expenses by quarter may be unbalanced due to a different number of days in the various quarters of the fiscal year and can also differ from equivalent prior years’ periods, as illustrated in the below table for the years 2018, 2019 and 2020.

Q1
Q2
Q3
Q4
Days
Days
Days
Days
2018
90
91
91
93
2019
89
91
91
94
2020
88
91
91
96


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Q4 days from 2018 to 2020?
Choices:
0
3
288
-5
2
Correct choice index: 1
Issuer purchases of equity securities
Common stock repurchased in the three months ended December 31, 2019:
(1) Shares withheld to cover the option exercise price and tax withholding obligations under the net settlement provisions of our stock compensation awards have been included in these amounts.
(2) See "Stock repurchase program" in Item 7 of this Annual Report for additional information.

(in thousands, except per share amounts)
Total Number of Shares Purchased (1) (2)
Average Price Paid per Share (1) (2)
Total Number of Shares Purchased as Part of Publicly Announced Share Repurchase Program (2)
Approximate Dollar Value of Shares That May Yet Be Purchased at Period End Under Publicly Announced Share Repurchased Programs (2)
October 1, 2019 - October 31, 2019
24
$71.89
12
$45,484
November 1, 2019 - November 30, 2019
108
$75.63
-
$45,484
December 1, 2019 - December 31, 2019
144
$76.64
-
$45,484
Total
276
$75.83


Question: Analyse this data from a financial earnings document. What is the average number of shares purchased in the three months ended December 31, 2019?
Choices:
92
80
4
0
828
Correct choice index: 0
projected payments relating to these liabilities for the next five years ending december 31 , 2012 and the period from 2013 to 2017 are as follows ( in thousands ) : .

2008
$980
2009
1,185
2010
978
2011
1,022
2012
1,425
2013 - 2017
$8,147

( 18 ) concentration of risk the company generates a significant amount of revenue from large customers , however , no customers accounted for more than 10% ( 10 % ) of total revenue or total segment revenue in the years ended december 31 , 2007 , 2006 and 2005 .
financial instruments that potentially subject the company to concentrations of credit risk consist primarily of cash equivalents and trade receivables .
the company places its cash equivalents with high credit quality financial institutions and , by policy , limits the amount of credit exposure with any one financial institution .
concentrations of credit risk with respect to trade receivables are limited because a large number of geographically diverse customers make up the company 2019s customer base , thus spreading the trade receivables credit risk .
the company controls credit risk through monitoring procedures .
( 19 ) segment information upon completion of the certegy merger , the company implemented a new organizational structure , which resulted in a new operating segment structure beginning with the reporting of first quarter 2006 results .
effective as of february 1 , 2006 , the company 2019s operating segments are tps and lps .
this structure reflects how the businesses are operated and managed .
the primary components of the tps segment , which includes certegy 2019s card and check services , the financial institution processing component of the former financial institution software and services segment of fis and the operations acquired from efunds , are enterprise solutions , integrated financial solutions and international businesses .
the primary components of the lps segment are mortgage information services businesses , which includes the mortgage lender processing component of the former financial institution software and services segment of fis , and the former lender services , default management , and information services segments of fis .
fidelity national information services , inc .
and subsidiaries and affiliates notes to consolidated and combined financial statements 2014 ( continued ) .

Question: Analyse this data from a financial earnings document. what is the growth rate in projected payments from 2008 to 2009?
Choices:
0.04286
0.00021
0.20918
-7.10408
-200.79082
Correct choice index: 2
At the end of each reporting period, the Company evaluates all available information at that time to determine if it is more likely than not that some or all of these credits will be utilized. As of October 31, 2019, 2018, and 2017, the Company determined that a total of $1.8 million, $0.7 million, and $0.6 million, respectively, would be recovered. Accordingly, those amounts were released from the valuation allowance and benefited deferred tax expense in the respective periods.
The differences between the consolidated effective income tax rate and the federal statutory rate effective during the applicable year presented are as follows:

Years Ended October 31,
2019
2018
2017
(In thousands) 
Income taxes at statutory rate
$13,408
$ 7,132
$148,585
Discrete benefit resulting from TCJA 
—
(37,505)
—
State income taxes
1,189
1,014
9,038
State income tax credits 
(2,139)
(804)
(606)
Expiration of state income tax credits 
4,121
4,117
642
Federal income tax credits 
(474)
(460)
(390)
Federal manufacturers deduction 
—
—
(11,527)
Excess tax benefits 
(1,388)
(1,638)
(3,345)
Nondeductible expenses
1,786
1,890
3,506
Change in valuation allowance 
(5,380)
(5,297)
(1,106)
Other 
(570)
677
(12)
Income tax expense (benefit) 
$10,553
$(30,874)
$144,785


Question: Analyse this data from a financial earnings document. What is the change in Income taxes at statutory rate between fiscal years 2019 and 2018?
Choices:
6276
3421
-6276
627600
-5242
Correct choice index: 0
stock performance graph the following line-graph presentation compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 stock index for the past five years .
the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index , and the standard & poor 2019s 500 stock index on may 31 , 2003 and assumes reinvestment of all dividends .
comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/03 5/04 5/05 5/06 5/07 5/08 global payments inc .
s&p 500 s&p information technology * $ 100 invested on 5/31/03 in stock or index-including reinvestment of dividends .
fiscal year ending may 31 .
global payments s&p 500 information technology .

Global  Payments
S&P 500
S&P  Information  Technology
May 31, 2003
$100.00
$100.00
$100.00
May 31, 2004
137.75
118.33
121.98
May 31, 2005
205.20
128.07
123.08
May 31, 2006
276.37
139.14
123.99
May 31, 2007
238.04
170.85
152.54
May 31, 2008
281.27
159.41
156.43

issuer purchases of equity securities in fiscal 2007 , our board of directors approved a share repurchase program that authorized the purchase of up to $ 100 million of global payments 2019 stock in the open market or as otherwise may be determined by us , subject to market conditions , business opportunities , and other factors .
under this authorization , we have repurchased 2.3 million shares of our common stock .
this authorization has no expiration date and may be suspended or terminated at any time .
repurchased shares will be retired but will be available for future issuance. .

Question: Analyse this data from a financial earnings document. in a slight recession of the overall market , what percentage did the stock price of global payments change?
Choices:
324.5
276.27
43.23
519.31
-233.04
Correct choice index: 2
xii. Shareholding as on March 31, 2019:
a. Distribution of equity shareholding as on March 31, 2019:

Number of shares
Holding
Percentage to capital
Number of accounts
Percentage to total accounts
1 - 100
18,402,438
0.5
528,148
70.3
101 - 500
37,550,103
1.0
185,200
24.6
501 - 1000
14,900,327
0.4
20,749
2.8
1001 - 5000
27,199,737
0.7
13,897
1.9
5001 - 10000
9,150,929
0.2
1,292
0.2
10001 - 20000
8,811,580
0.2
622
0.1
20001 - 30000
5,636,878
0.2
230
-
30001 - 40000
5,424,479
0.1
154
-
40001- 50000
4,808,196
0.1
106
-
50001 -100000
21,790,964
0.6
304
-
100001 - above
3,598,709,075
96.0
903
0.1
GRAND TOTAL
3,752,384,706
100.0
751,605
100.0


Question: Analyse this data from a financial earnings document. How many accounts hold 1000 or lesser number of shares?
Choices:
713418
957554
734097
549800
713351
Correct choice index: 2
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s .
technology supersector index .
the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p computer hardware index , and the dow jones u.s .
technology supersector index as of the market close on september 30 , 2008 .
data points on the graph are annual .
note that historic stock price performance is not necessarily indicative of future stock price performance .
fiscal year ending september 30 .
copyright 2013 s&p , a division of the mcgraw-hill companies inc .
all rights reserved .
copyright 2013 dow jones & co .
all rights reserved .
*$ 100 invested on 9/30/08 in stock or index , including reinvestment of dividends .
september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

September 30, 2008
September 30, 2009
September 30, 2010
September 30, 2011
September 30, 2012
September 30, 2013
Apple Inc.
$100
$163
$250
$335
$589
$431
S&P 500 Index
$100
$ 93
$103
$104
$135
$161
S&P Computer Hardware Index
$100
$118
$140
$159
$255
$197
Dow Jones US Technology Supersector Index
$100
$111
$124
$128
$166
$175

.

Question: Analyse this data from a financial earnings document. what was the cumulative change in value for the s&p index between 2008 and 2013?
Choices:
58
61.0
0
57
-61
Correct choice index: 1
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The following table presents our net sales by extended warranty and service contracts recognized over time and our product and service revenue recognized at a point in time:

Years Ended December 31,
2019
2018
2017
Product and service revenue recognized at point in time
$786,918
$715,055
$667,440
Extended warranty and service contracts recognized over time
2,030
3,837
3,572
Total
$788,948
$718,892
$671,012


Question: Analyse this data from a financial earnings document. What was the change in Product and service revenue recognized at point in time between 2018 and 2019?
Choices:
71863
68026
784888
72
-71863
Correct choice index: 0
Market Information
Our common stock is traded under the symbol “OPRX” on the Nasdaq Capital Market. Only a limited market exists for our securities. There is no assurance that a regular trading market will develop, or if developed, that it will be sustained. Therefore, a shareholder may be unable to resell his securities in our company.
The following tables set forth the range of high and low bid information for our common stock for the each of the periods indicated. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
On March 24, 2020, the last sales price per share of our common stock was $7.93

Fiscal Year Ending December 31, 2018
Quarter Ended
High $
Low $
March 31, 2018  
4.98
3.36
June 30, 2018  
11.00
4.29
September 30, 2018  
18.39
9.32
December 31, 2018  
18.00
8.92


Question: Analyse this data from a financial earnings document. What is the average of high bids throughout 2018?
Choices:
0.08
13.09
13.19
0.73
11.59
Correct choice index: 1