trismik/FinRAG huggingface dataset:
there were no changes in the company 2019s valuation techniques used to measure fair values on a recurring basis as a result of adopting asc 820 .
pca had no assets or liabilities that were measured on a nonrecurring basis .
11 .
stockholders 2019 equity on october 17 , 2007 , pca announced that its board of directors authorized a $ 150.0 million common stock repurchase program .
there is no expiration date for the common stock repurchase program .
through december 31 , 2008 , the company repurchased 3818729 shares of common stock , with 3142600 shares repurchased during 2008 and 676129 shares repurchased during 2007 .
all repurchased shares were retired prior to december 31 , 2008 .
there were no shares repurchased in 2009 .
as of december 31 , 2009 , $ 65.0 million of the $ 150.0 million authorization remained available for repurchase of the company 2019s common stock .
12 .
commitments and contingencies capital commitments the company had authorized capital commitments of approximately $ 41.7 million and $ 43.0 million as of december 31 , 2009 and 2008 , respectively , in connection with the expansion and replacement of existing facilities and equipment .
in addition , commitments at december 31 , 2009 for the major energy optimization projects at its counce and valdosta mills totaled $ 156.3 million .
lease obligations pca leases space for certain of its facilities and cutting rights to approximately 91000 acres of timberland under long-term leases .
the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases with a duration of two to seven years .
the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows: .

(In thousands)
2010
$28,162
2011
25,181
2012
17,338
2013
11,557
2014
7,742
Thereafter
18,072
Total
$108,052

total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2009 , 2008 and 2007 was $ 41.3 million , $ 41.6 million and $ 39.8 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses .
pca was obligated under capital leases covering buildings and machinery and equipment in the amount of $ 23.1 million and $ 23.7 million at december 31 , 2009 and 2008 , respectively .
during the fourth quarter of 2008 , the company entered into a capital lease relating to buildings and machinery , totaling $ 23.9 million , payable over 20 years .
this capital lease amount is a non-cash transaction and , accordingly , has been excluded packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2009 .

Question: Analyse this data from a financial earnings document. as of december 31 , 2009 , what percentage of the $ 150.0 million authorization remained available for repurchase of the company 2019s common stock?
Choices:
-0.43333
3.82353
1.042
0.43333
0.28667
Correct choice index: 3
Warranty Obligations
We offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized. The warranty liability is based upon historical experience and our estimate of the level of future costs. While we engage in product quality programs and processes, our warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure.
We continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures. As we sell new products to our customers, we must exercise considerable judgment in estimating the expected failure rates. This estimating process is based on historical experience of similar products, as well as various other assumptions that we believe to be reasonable under the circumstances.
We provide for the estimated cost of product warranties at the time revenue is recognized. Warranty costs are reflected in the Consolidated Statement of Income as a Cost of revenues. A reconciliation of the changes in our warranty liability is as follows (in thousands):

Fiscal Year Ended
December 28,
2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662


Question: Analyse this data from a financial earnings document. What is the change in Accruals from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Choices:
1
700
-700
8622
6
Correct choice index: 1
Fourth quarter gross profit was $1,081 million and gross margin was 39.3%. On a sequential basis, gross margin increased 140 basis points, mainly driven by improved product mix and better manufacturing efficiencies.
Gross margin decreased 70 basis points year-over-year, mainly impacted by price pressure and unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix and favorable currency effects, net of hedging.

Three Months Ended
Variation
December 31, 2019
September 29, 2018
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
Gross profit
$ 1,081
$ 967
$ 1,059
11.8%
2.0%
Gross margin (as percentage of net revenues)
39.3%
37.9%
40.0%
+140 bps
-70 bps


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Gross profit from the period December 31, 2018 to 2019?
Choices:
941
1081
1144779
0
22
Correct choice index: 4
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 5. Accounts Receivable
Accounts receivable consisted of the following as of the dates indicated

Accounts Receivable, Gross
Allowance for Losses
Accounts Receivable, Net
December 31, 2019
Transaction related
$12,863
$(238)
$12,625
Servicing related
6,868
—
6,868
Total
$19,731
$(238)
$19,493
December 31, 2018
Transaction related
$14,704
$(168)
$14,536
Servicing related
864
—
864
Total
$15,568
$(168)
$15,400


Question: Analyse this data from a financial earnings document. What was the change in the total gross accounts receivable between 2018 and 2019?
Choices:
3925
4163
307172208
4331
-8700
Correct choice index: 1
item 6 .
selected financial data the following table sets forth our selected financial data .
the table should be read in conjunction with item 7 and item 8 of this annual report on form 10-k. .

Year Ended December 31
($ in millions, except per share amounts)
2017
2016
2015
2014
2013
Sales and service revenues
$7,441
$7,068
$7,020
$6,957
$6,820
Goodwill impairment
—
—
75
47
—
Operating income (loss)
865
858
769
655
512
Net earnings (loss)
479
573
404
338
261
Total assets<sup></sup>
6,374
6,352
6,024
6,239
6,190
Long-term debt<sup>(1)</sup>
1,279
1,278
1,273
1,562
1,665
Total long-term obligations<sup></sup>
3,225
3,356
3,260
3,562
3,277
Net cash provided by (used in) operating activities
814
822
861
755
260
Free cash flow<sup>(2)</sup>
453
537
673
590
121
Dividends declared per share
$2.52
$2.10
$1.70
$1.00
$0.50
Basic earnings (loss) per share
$10.48
$12.24
$8.43
$6.93
$5.25
Diluted earnings (loss) per share
$10.46
$12.14
$8.36
$6.86
$5.18

( 1 ) long-term debt does not include the current portion of long-term debt , which is included in current liabilities .
( 2 ) free cash flow is a non-gaap financial measure and represents cash from operating activities less capital expenditures net of related grant proceeds .
see liquidity and capital resources in item 7 for more information on this measure. .

Question: Analyse this data from a financial earnings document. what was the return on total assets during 2014?
Choices:
0.00054
337.94582
0.0546
0.06475
0.05418
Correct choice index: 4
Global Services
Adjusteda revenue £4,735m
£4,735m
Adjusteda operating profit
£135m
Global Services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape. Customers’ demands continue to evolve towards more flexible, on-demand models and new cloud-based and software-defined networking solutions. We continue to execute our Digital Global Services transformation programme to focus our business, standardise our operations, transform our underlying infrastructure, and provide innovative solutions to address the changing demands of our customers. We are focused on around 800 multinational companies and financial institutions served by three global industry verticals.
Adjusteda revenue for the year was down 6%, in line with our strategy to de-emphasise low margin business and including the impact of divestments. This includes a £35m negative impact from foreign exchange movements, primarily reflecting lower IP Exchange volumes and equipment sales.
Adjusteda operating costs for the year were down 8% mainly reflecting the decline in IP Exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme. Adjusteda EBITDA for the year was up £71m reflecting the reduction in operating costs and certain one-offs, more than offsetting the impact of lower revenue.
Depreciation and amortisation was down 13% for the year due to closure of certain projects in the prior year.
Capital expenditure was down 12% for the year reflecting ongoing rationalisation and our strategy to become a more asset light business. Normalised free cash flowb for the year improved by 151% to £296m, reflecting higher EBITDA, lower capital expenditure and improved working capital.
Total order intake was £3.3bn, down 15% year on year continuing to reflect a shift in customer behaviour, including shorter contract lengths and greater prevalence of usage-based terms.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.

2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
4,735
5,013
(278)
(6)
Adjusted a operating costs
4,230
4,579
(349)
(8)
Adjusted a EBITDA
505
434
71
16
Depreciation & amortisation
370
424
(54)
(13)
Adjusted a operating profit
135
10
125
1,250
Capital expenditure
245
278
(33)
(12)
Normalised free cash flow b
296
118
178
151


Question: Analyse this data from a financial earnings document. What was the average Adjusted EBITDA for 2018 and 2019?
Choices:
0.2
505
6.2
469.5
402
Correct choice index: 3
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2010 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2010
12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
United Parcel Service, Inc.
$100.00
$103.88
$107.87
$158.07
$171.77
$160.61
Standard & Poor’s 500 Index
$100.00
$102.11
$118.43
$156.77
$178.22
$180.67
Dow Jones Transportation Average
$100.00
$100.01
$107.49
$151.97
$190.08
$158.23

.

Question: Analyse this data from a financial earnings document. what is the five year performance of ups class b common stock?
Choices:
160.61
0.6061
0.3774
1.4861
2.6061
Correct choice index: 1
C) DIVIDENDS
For the year ended August 31, 2019, quarterly eligible dividends of $0.525 per share, for a total of $2.10 per share or $103.7 million, were paid to the holders of multiple and subordinate voting shares, compared to quarterly eligible dividends of $0.475 per share, for a total of $1.90 per share or $93.7 million for the year ended August 31, 2018.
At its October 30, 2019 meeting, the Board of Directors of Cogeco Communications declared a quarterly eligible dividend of $0.58 per share for multiple voting and subordinate voting shares, payable on November 27, 2019 to shareholders of record on November 13, 2019.

Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Dividends on multiple voting shares
32,951
29,813
Dividends on subordinate voting shares
70,757
63,886
103,708
93,699


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the Dividends on multiple voting shares from 2018 to 2019?
Choices:
-3138
3138
32951
3138000000
32921
Correct choice index: 1
Revenue Disaggregation
Autodesk recognizes revenue from the sale of (1) product subscriptions, cloud service offerings, and flexible enterprise business agreements ("EBAs"), (2) renewal fees for existing maintenance plan agreements that were initially purchased with a perpetual software license, and (3) consulting, training and other goods and services. The three categories are presented as line items on Autodesk's Consolidated Statements of Operations.
Information regarding the components of Autodesk's net revenue from contracts with customers by geographic location, product family, and sales channel is as follows:
(1) Due to changes in the go-to-market offerings of our AutoCAD product subscription, prior period balances have been adjusted to conform to current period presentation.
Payments for product subscriptions, industry collections, cloud subscriptions, and maintenance subscriptions are typically due up front with payment terms of 30 to 45 days. Payments on EBAs are typically due in annual installments over the contract term, with payment terms of 30 to 60 days. Autodesk does not have any material variable consideration, such as obligations for returns, refunds, or warranties or amounts payable to customers for which significant estimation or judgment is required as of the reporting date.
As of January 31, 2019, Autodesk had total billed and unbilled deferred revenue of $2.7 billion, which represents the total contract price allocated to undelivered performance obligations, which are generally recognized over the next three years. We expect to recognize $1.9 billion or 72% of this revenue during the next 12 months. We expect to recognize the remaining $0.8 billion or 28% of this revenue thereafter.
We expect that the amount of billed and unbilled deferred revenue will change from quarter to quarter for several reasons, including the specific timing, duration and size of customer subscription and support agreements, varying billing cycles of such agreements, the specific timing of customer renewals, and foreign currency fluctuations

Fiscal Year ended January 31,
2019
2018
2017
Net revenue by product family (1):
Architecture, Engineering and Construction
$1,021.6
$787.5
$810.4
Manufacturing
616.2
528.8
575.2
AutoCAD and AutoCAD LT
731.8
561.4
472.7
Media and Entertainment
182
152.1
138.8
Other
18.2
26.8
33.9
Total net revenue
$2,569.8
$2,056.6
$2,031.0
Net revenue by geographic area:
Americas
U.S.
$874.6
$740.4
$742.1
Other Americas
175.3
130.7
129.8
Total Americas
1,049.9
871.1
871.9
Europe, Middle East and Africa
1,034.3
815.4
800.4
Asia Pacific
485.6
370.1
358.7
Total net revenue
$2,569.8
$2,056.6
$2,031.0
Net revenue by sales channel:
Indirect
$1,830.8
$1,443.8
$1,468.9
Direct
739.0
612.8
562.1
Total net revenue
$2,569.8
$2,056.6
$2,031.0


Question: Analyse this data from a financial earnings document. What is the change in total net revenue from 2019 to 2018?
Choices:
-513.2
0
513.2
4626.4
-1571
Correct choice index: 2
Net revenues by geographical region
Percentage of revenue by geographic region as presented below is based on the billing location of the customer.
Percentages may not add to 100% due to rounding.
The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan.

Fiscal Year
2019
2018
Americas
64%
63%
EMEA
21%
22%
APJ
15%
16%


Question: Analyse this data from a financial earnings document. What is the change in percentage of revenue for Americas from fiscal 2018 to 2019?
Choices:
0
-1
-63
1
63
Correct choice index: 3
(1) Includes construction costs capitalized related to build-to-suit facilities:
As of March 31, 2019 and 2018, the U.S. build-to-suit facility includes company-funded building improvements of $5.2 million and $4.5 million, respectively. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,
2019
2018
U.S. build-to-suit facility
$47,001
$43,925
U.K. build-to-suit facility
—
31,240
Less: Accumulated depreciation
(5,164)
(753)
$41,837
$74,412


Question: Analyse this data from a financial earnings document. What is the average U.S. build-to-suit facility for March 31, 2018 to March 31, 2019?
Choices:
45463
90926
37582
42881
44419
Correct choice index: 0
7 OTHER GAINS, NET
Note: (a) The disposal and deemed disposal gains of approximately RMB8,492 million recognised during the year ended 31 December 2019 mainly comprised the following:
– net gains of approximately RMB4,859 million (2018: RMB1,661 million) on dilution of the Group’s equity interests in certain associates due to new equity interests being issued by these associates (Note 21). These investee companies are principally engaged in Internet-related business; and
– aggregate net gains of approximately RMB3,633 million (2018: RMB1,271 million) on disposals, partial disposals or deemed disposals of various investments of the Group.
(b) Net fair value gains on FVPL of approximately RMB9,511 million (Note 24) recognised during the year ended 31 December 2019 mainly comprised the following:
– aggregate gains of approximately RMB1,886 million (2018: RMB22,215 million) arising from reclassification of several investments principally engaged in Internet-related business from FVPL to investments in associates due to the conversion of the Group’s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the Group has board representation upon their respective initial public offerings (“IPO”); and
– net gains of approximately RMB7,625 million (2018: RMB6,523 million) from fair value changes of FVPL.

2019
2018
RMB’Million
RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a))
8,492
2,932
Net fair value gains on FVPL (Note (b))
9,511
28,738
Subsidies and tax rebates
4,263
3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c))
(4,006)
(17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38)
1,647
1,019
Dividend income
1,014
686
Donations to Tencent Charity Funds
(850)
(730)
Others
(382)
(1,810)
19,689
16,714


Question: Analyse this data from a financial earnings document. What is the change in subsidies and tax rebates from 2018 to 2019?
Choices:
7719
14732928
807
1331
4263
Correct choice index: 2
The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
The amount recorded for developed technology represents the estimated fair value of OpsGenie’s incident management and alerting technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with OpsGenie customers. The amount recorded for trade name represents the fair value of OpsGenie trade name.

Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$35,600
5
Customer relationships
48,600
10
Trade name
3,700
5
Total intangible assets subject to amortization
$87,900


Question: Analyse this data from a financial earnings document. What is the difference in useful life between developed technology and customer relationships?
Choices:
15
5
-5
0
35595
Correct choice index: 1
risks relating to our business fluctuations in the financial markets could result in investment losses .
prolonged and severe disruptions in the overall public debt and equity markets , such as occurred during 2008 , could result in significant realized and unrealized losses in our investment portfolio .
although financial markets have significantly improved since 2008 , they could deteriorate in the future .
there could also be disruption in individual market sectors , such as occurred in the energy sector in recent years .
such declines in the financial markets could result in significant realized and unrealized losses on investments and could have a material adverse impact on our results of operations , equity , business and insurer financial strength and debt ratings .
our results could be adversely affected by catastrophic events .
we are exposed to unpredictable catastrophic events , including weather-related and other natural catastrophes , as well as acts of terrorism .
any material reduction in our operating results caused by the occurrence of one or more catastrophes could inhibit our ability to pay dividends or to meet our interest and principal payment obligations .
by way of illustration , during the past five calendar years , pre-tax catastrophe losses , net of contract specific reinsurance but before cessions under corporate reinsurance programs , were as follows: .

Calendar year:
Pre-tax catastrophe losses
(Dollars in millions)
2016
$301.2
2015
53.8
2014
56.3
2013
194.0
2012
410.0

our losses from future catastrophic events could exceed our projections .
we use projections of possible losses from future catastrophic events of varying types and magnitudes as a strategic underwriting tool .
we use these loss projections to estimate our potential catastrophe losses in certain geographic areas and decide on the placement of retrocessional coverage or other actions to limit the extent of potential losses in a given geographic area .
these loss projections are approximations , reliant on a mix of quantitative and qualitative processes , and actual losses may exceed the projections by a material amount , resulting in a material adverse effect on our financial condition and results of operations. .

Question: Analyse this data from a financial earnings document. what are the total pre-tax catastrophe losses in the last two years?
Choices:
110.1
355.0
247.4
247.8
107.6
Correct choice index: 1