trismik/FinRAG huggingface dataset:
Other income and expenses, net consisted of the following:
The Company receives significant public funding from governmental agencies in several jurisdictions. Public funding for research and development is recognized ratably as the related costs are incurred once the agreement with the respective governmental agency has been signed and all applicable conditions have been met.
R&D funding received in the year ended December 31, 2017 from the Nano2017 program with the French government is subject to a financial return in the year 2024 and depends on the future cumulative sales of a certain product group from 2019 to 2024. As such, an accrual amounting to $47 million was recorded as of December 31, 2019 compared to $42 million as of December 31, 2018.
Phase-out costs are costs incurred during the closing stage of a Company’s manufacturing facility. They are treated in the same manner as start-up costs. Start-up costs represent costs incurred in the start-up and testing of the Company’s new manufacturing facilities, before reaching the earlier of a minimum level of production or six months after the fabrication line’s quality certification.
Exchange gains and losses, net represent the portion of exchange rate changes on transactions denominated in currencies other than an entity’s functional currency and the changes in fair value of trading derivative instruments which are not designated as hedge and which have a cash flow effect related to operating transactions, as described in Note 27.
Patent costs include legal and attorney fees and payment for claims, patent pre-litigation consultancy and legal fees. They are reported net of settlements, if any, which primarily include reimbursements of prior patent litigation costs.
In 2019, gain on sale of businesses and non-current assets was related to the sale of one of our non-strategic assets. In 2018, it was related to the sale of one of the Company’s non-strategic investments while in 2017, it
was related to the sale of assets.

Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Research and development funding
132
52
65
Phase-out and start-up costs
(38)
(1)
(8)
Exchange gain (loss), net
—
4
4
Patent costs
(1)
(8)
(9)
Gain on sale of businesses and non-current assets
7
8
4
Other, net
3
(2)
(1)
Total
103
53
55


Question: Analyse this data from a financial earnings document. What is the average Phase-out and start-up costs?
Choices:
-5.22
11.75
-7.67
15.67
15666666.67
Correct choice index: 3
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners .
one customer accounted for approximately 11% ( 11 % ) of trade receivables as of september 29 , 2007 , while no customers accounted for more than 10% ( 10 % ) of trade receivables as of september 30 , 2006 .
the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 29 , september 30 , september 24 , 2007 2006 2005 .

September 29, 2007
September 30, 2006
September 24, 2005
Beginning allowance balance
$52
$46
$47
Charged to costs and expenses
12
17
8
Deductions
(17)
(11)
(9)
Ending allowance balance
$47
$52
$46

vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company .
the company purchases these raw material components directly from suppliers .
these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 2.4 billion and $ 1.6 billion as of september 29 , 2007 and september 30 , 2006 , respectively .
the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales .
derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange risk .
foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales .
the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments .
the company records all derivatives on the balance sheet at fair value. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the allowance for doubtful accounts from 2006 to 2007?
Choices:
-0.17241
-10.4
0.01923
-0.09615
-0.10638
Correct choice index: 3
consolidated 2005 results of operations was an estimated reduction of gross profit and a corresponding decrease to inventory , at cost , of $ 5.2 million .
store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred .
property and equipment property and equipment are recorded at cost .
the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Land improvements
20
Buildings
39-40
Furniture, fixtures and equipment
3-10

improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset .
impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets .
in accordance with sfas 144 , 201caccounting for the impairment or disposal of long-lived assets , 201d the company reviews for impairment stores open more than two years for which current cash flows from operations are negative .
impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease .
the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict .
if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s fair value .
the fair value is estimated based primarily upon future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value .
assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value .
the company recorded impairment charges , included in sg&a expense , of approximately $ 9.4 million in 2006 , $ 0.6 million in 2005 and $ 0.2 million in 2004 to reduce the carrying value of certain of its stores 2019 assets as deemed necessary due to negative sales trends and cash flows at these locations .
the majority of the 2006 charges were recorded pursuant to certain strategic initiatives discussed in note 2 .
other assets other assets consist primarily of long-term investments , qualifying prepaid expenses , debt issuance costs which are amortized over the life of the related obligations , utility and security deposits , life insurance policies and goodwill. .

Question: Analyse this data from a financial earnings document. what is the yearly depreciation rate on land improvements?
Choices:
10
80
33.3
5.0
-5
Correct choice index: 3
General and Administrative Expense
General and administrative expense increased by $15.4 million in 2019 compared to 2018. The increase was primarily due to a $9.8 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 89 employees as of December 31, 2018 to 113 employees as of December 31, 2019. There was an additional increase of $3.7 million in depreciation and amortization, $0.8 million to support compliance as a public company, a $0.6 million increase in office related expenses to support the administrative team, and an increase of $0.2 million in software subscription costs.

Year Ended December 31,
Change
2019
2018
$
%
(dollars in thousands)
General and administrative
$ 46,820
$ 31,462
$ 15,358
48.8%
% of revenue
23%
21%


Question: Analyse this data from a financial earnings document. What was the average General and administrative expense for 2018 and 2019?
Choices:
3914100
0
31462
5083
39141
Correct choice index: 4
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2013 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 2956907 $ 35.01 2786760 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights<sup>(2)</sup>
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
2,956,907
$35.01
2,786,760
Equity compensation plans not approved by security holders<sup>(3)</sup>
—
—
—
Total
2,956,907
$35.01
2,786,760

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 818723 were subject to stock options , 1002217 were subject to outstanding restricted performance stock rights , 602400 were restricted stock rights , and 63022 were stock rights granted under the 2011 plan .
in addition , this number includes 24428 stock rights and 446117 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 818723 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. what is the combined number of equity compensation plans approved by security holders
Choices:
5573520
2786795
8700574
5743667.0
2957202
Correct choice index: 3
Net Sales
Market Application
The following table sets forth, for the periods indicated, the amount of net sales and their relative
percentages of total net sales by market application (dollars in thousands):
During fiscal 2019, net sales decreased by $471.9 million, or 25%, compared to fiscal 2018, with decreases in the microelectronics and materials processing markets, partially offset by increases in the OEM components and instrumentation market. Ondax, which we acquired on October 5, 2018, contributed $6.4 million in incremental net sales to the materials processing market in the ILS segment in fiscal 2019. In fiscal 2019, we continued to experience weaker demand in the microelectronics and materials processing markets. Entering fiscal 2020, we have started seeing indications which could lead to increased future demand in the microelectronics flat panel display market, but this is balanced by possible continuing headwinds in the global materials processing industry.

Fiscal 2019
Fiscal 2018
Amount
Percentage of total net sales
Amount
Percentage of total net sales
Microelectronics
$632,176
44.2%
$1,036,354
54.5%
Materials processing
404,878
28.3%
520,904
27.4%
OEM components and instrumentation
266,788
18.6%
220,823
11.6%
Scientific and government programs
126,798
8.9%
124,492
6.5%
Total
$1,430,640
100.0%
$1,902,573
100.0%


Question: Analyse this data from a financial earnings document. What was the change in the amount of OEM components and instrumentation in 2019 from 2018?
Choices:
45965
184055
487611
-220823
0
Correct choice index: 0
Accumulated Other Comprehensive Income
The following table sets forth the amounts reclassified from AOCI into the Consolidated Statements of Operations, and the associated financial statement line item, net of tax, for the periods indicated (in thousands):
(1) Amounts are included in the computation of net periodic benefit pension cost. Refer to Note 9 – “Postretirement and Other Employee Benefits” for additional information.
(2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2019 and 2017 for available for sale securities were due to a restructuring of securities loss and an other than temporary impairments on securities, respectively, and were recorded to restructuring of securities loss and other expense, respectively.
(3) The Company expects to reclassify $17.0 million into earnings during the next twelve months, which will primarily be classified as a component of cost of revenue.
(4) Amounts are net of tax, which are immaterial for the fiscal years ended August 31, 2019 and 2017. The amount for the fiscal year ended August 31, 2018 includes a reduction to income tax expense related to derivative instruments of $14.8 million.

Fiscal Year Ended August 31,
Comprehensive Income Components
Financial Statement Line Item
2019
2018
2017
Foreign currency translation adjustment
Operating income
$—
$—
$5,947
Realized losses (gains) on derivative instruments:(3)
Foreign exchange contracts
Cost of revenue
21,982
(9,379)
4,799
Interest rate contracts
Interest expense
(1,723)
(13,697)
3,950
Actuarial loss
(1)
741
1,127
1,929
Prior service credit
(1)
(44)
(88)
(138)
Available for sale securities
(2)
33,333
—
10,139
Total amounts reclassified from AOCI(4)
$54,289
$(22,037)
$26,626


Question: Analyse this data from a financial earnings document. What was the change in the Interest rate contracts between 2018 and 2019?
Choices:
7656
13559
11974
0
-11974
Correct choice index: 2
11 Intangible assets (continued)
(a) Intangible assets
RIGHTS AND LICENCES
Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
INTERNALLY GENERATED SOFTWARE
Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
SOFTWARE UNDER DEVELOPMENT
Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.

Rights and licenses
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
At 30 June 2019
Cost
13
12,961
16,284
29,259
Accumulated amortisation
-
(5,580)
-
(5,580)
Netbook amount
13
7,381
16,284
23,678
30 June 2018
Opening net book amount at 1 July 2017
43
442
8,053
8,538
Additions – externally acquired
13
-
5,253
5,266
Additions – internally developed
-
-
1,256
1,256
Amortisation
(43)
(1,746)
-
(1,789)
Transfers
-
7,563
(7,563)
-
Transfer between classes
-
744
-
744
Disposals
-
(618)
(490)
(1,108)
Closing net book amount
13
6,385
6,509
12,907
At 30 June 2018
Cost
104
9,555
6,509
16,168
Accumulated amortisation
(91)
(3,170)
-
(3,261)
Net book amount
13
6,385
6,509
12,907


Question: Analyse this data from a financial earnings document. What was the difference between total opening and closing net book account in 2018?
Choices:
18487
21445
4369
-4369
-485
Correct choice index: 2
table of contents performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2010 through december 31 , 2015. .

12/10
12/11
12/12
12/13
12/14
12/15
E*TRADE Financial Corporation
100.00
49.75
55.94
122.75
151.59
185.25
S&P 500 Index
100.00
102.11
118.45
156.82
178.29
180.75
Dow Jones US Financials Index
100.00
87.16
110.56
148.39
170.04
170.19

.

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total return for e*trade financial corporation and the s&p 500 index for the five years ended 12/15?
Choices:
1.66
0.045
0.625
2222.222
-0.347
Correct choice index: 1
coupons and expected maturity values of individually selected bonds .
the yield curve was developed for a universe containing the majority of u.s.-issued aa-graded corporate bonds , all of which were non callable ( or callable with make-whole provisions ) .
historically , for each plan , the discount rate was developed as the level equivalent rate that would produce the same present value as that using spot rates aligned with the projected benefit payments .
the expected long-term rate of return on plan assets is based on historical and projected rates of return , prior to administrative and investment management fees , for current and planned asset classes in the plans 2019 investment portfolios .
assumed projected rates of return for each of the plans 2019 projected asset classes were selected after analyzing historical experience and future expectations of the returns and volatility of the various asset classes .
based on the target asset allocation for each asset class , the overall expected rate of return for the portfolio was developed , adjusted for historical and expected experience of active portfolio management results compared to the benchmark returns and for the effect of expenses paid from plan assets .
the company 2019s pension expense increases as the expected return on assets decreases .
assumed health care cost trend rates have a significant effect on the amounts reported for the other postretirement benefit plans .
the health care cost trend rate is based on historical rates and expected market conditions .
a one-percentage-point change in assumed health care cost trend rates would have the following effects : percentage- increase percentage- decrease .

One-Percentage-PointIncrease
One-Percentage-PointDecrease
Effect on total of service and interest cost components
$7,367
$(5,974)
Effect on other postretirement benefit obligation
$72,238
$(60,261)

.

Question: Analyse this data from a financial earnings document. what was the net effect of the one-percentage point increase and decrease on total service and interest cost components
Choices:
1393.0
7568
13341
-5773
-52894
Correct choice index: 0
MARKET PRICES OF COMMON STOCK
The common stock of the Company is listed on the NASDAQ Global Market under the symbol “FEIM.”

Fiscal Quarter
High Sale
Low Sale
2019
First Quarter
$8.95
$7.30
Second Quarter
11.38
7.80
Third Quarter
13.38
9.60
Fourth Quarter
13.52
10.80
2018
First Quarter
$10.76
$ 7.91
Second Quarter
10.00
7.53
Third Quarter
9.94
8.66
Fourth Quarter
10.59
8.55


Question: Analyse this data from a financial earnings document. What is the average quarterly high sale price for 2019?
Choices:
11.16
20.47
11.81
0.08
6.47
Correct choice index: 2
COHERENT, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (In thousands)
(1) Reclassification adjustments were not significant during fiscal 2019, 2018 and 2017.
(2) Tax benefits of $(5,161), $0 and $(326) were provided on translation adjustments during fiscal 2019, 2018 and 2017, respectively.
(3) Tax benefits of $0, $(2) and $(1,876) were provided on changes in unrealized losses on available-for-sale securities during fiscal 2019, 2018 and 2017, respectively.
(4) Tax expenses (benefits) of $(2,371), $202 and $1,747 were provided on changes in defined benefit pension plans during fiscal 2019, 2018 and 2017, respectively.

Year Ended
September 28,2019
September 29,2018
September 30,2017
Net income
$53,825
$247,358
$207,122
Other comprehensive income (loss):(1)
Translation adjustment, net of taxes(2)
(32,609)
(18,065)
24,923
Changes in unrealized losses on available-for-sale securities, net of taxes(3)
—
(4)
(3,330)
Defined benefit pension plans, net of taxes(4)
(6,560)
996
3,613
Other comprehensive income (loss), net of tax
(39,169)
(17,073)
25,206
Comprehensive income
$14,656
$230,285
$232,328


Question: Analyse this data from a financial earnings document. What was the change in Net income in 2018 from 2017?
Choices:
-177921
-178921
1
232702
40236
Correct choice index: 4