trismik/FinRAG huggingface dataset:
Results of Operations
The following table sets forth the percentage of revenue for certain items in our statements of operations for the periods indicated:
Impact of inflation and product price changes on our revenue and on income was immaterial in 2019, 2018 and 2017.

Fiscal Years
2019
2018
2017
Statements of Operations:
Revenue
100%
100%
100%
Cost of revenue
43%
50%
55%
Gross profit
57%
50%
45%
Operating expenses:
Research and development
120%
79%
79%
Selling, general and administrative
86%
79%
81%
Loss from operations
(149)%
(108)%
(115)%
Interest expense
(3)%
(1)%
(1)%
Interest income and other expense, net
2%
1%
—%
Loss before income taxes
(150)%
(108)%
(116)%
Provision for income taxes
1%
1%
1%
Net loss
(151)%
(109)%
(117)%


Question: Analyse this data from a financial earnings document. What is the average proportion of cost of revenue as a percentage of the total revenue in 2017 and 2018?
Choices:
27.5
52.5
129.6
28.1
25.4
Correct choice index: 1
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s .
companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period .
the performance graph assumes the investment of $ 100 on march 31 , 2007 in our common stock , the nasdaq composite index ( u.s .
companies ) and the peer group index , and the reinvestment of any and all dividends. .

3/31/2007
3/31/2008
3/31/2009
3/31/2010
3/31/2011
3/31/2012
ABIOMED, Inc
100
96.19
35.87
75.55
106.37
162.45
Nasdaq Composite Index
100
94.11
63.12
99.02
114.84
127.66
Nasdaq Medical Equipment SIC Code 3840-3849
100
82.91
41.56
77.93
94.54
74.40

this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in abiomed inc from march 2007 to march 2010?
Choices:
-0.3236
0
-0.2469
1.7555
-0.2445
Correct choice index: 4
9. Pensions continued
Defined benefit plans continued
ii) Amounts in the financial statements continued
e) Movements in the fair value of plans’ assets

2019
2018
$ million
$ million
At 1 January
254.2
282.6
Interest income on plans’ assets
7.0
7.0
Employer contributions
6.6
6.8
Benefit payments
(11.4)
(12.1)
Plan administration expenses
(0.6)
(0.5)
Re-measurement gain/(loss) on plans’ assets
25.8
(14.2)
Exchange adjustment
9.5
(15.4)
Fair value of plans’ assets
291.1
254.2


Question: Analyse this data from a financial earnings document. What was the change in the fair value of plans' assets?
Choices:
0
36.9
-247.2
-269.6
-36.9
Correct choice index: 1
jpmorgan chase & co./2010 annual report 281 pledged assets at december 31 , 2010 , assets were pledged to collateralize repur- chase agreements , other securities financing agreements , derivative transactions and for other purposes , including to secure borrowings and public deposits .
certain of these pledged assets may be sold or repledged by the secured parties and are identified as financial instruments owned ( pledged to various parties ) on the consoli- dated balance sheets .
in addition , at december 31 , 2010 and 2009 , the firm had pledged $ 288.7 billion and $ 344.6 billion , respectively , of financial instruments it owns that may not be sold or repledged by the secured parties .
the significant components of the firm 2019s pledged assets were as follows. .

December 31, (in billions)
2010
2009
Securities
$112.1
$155.3
Loans
214.8
285.5
Trading assets and other
123.2
84.6
Totalassetspledged<sup>(a)</sup>
$450.1
$525.4

total assets pledged ( a ) $ 450.1 $ 525.4 ( a ) total assets pledged do not include assets of consolidated vies ; these assets are used to settle the liabilities of those entities .
see note 16 on pages 244 2013 259 of this annual report for additional information on assets and liabilities of consolidated vies .
collateral at december 31 , 2010 and 2009 , the firm had accepted assets as collateral that it could sell or repledge , deliver or otherwise use with a fair value of approximately $ 655.0 billion and $ 635.6 billion , respectively .
this collateral was generally obtained under resale agreements , securities borrowing agreements , cus- tomer margin loans and derivative agreements .
of the collateral received , approximately $ 521.3 billion and $ 472.7 billion were sold or repledged , generally as collateral under repurchase agreements , securities lending agreements or to cover short sales and to collat- eralize deposits and derivative agreements .
the reporting of collat- eral sold or repledged was revised in 2010 to include certain securities used to cover short sales and to collateralize deposits and derivative agreements .
prior period amounts have been revised to conform to the current presentation .
this revision had no impact on the firm 2019s consolidated balance sheets or its results of operations .
contingencies in 2008 , the firm resolved with the irs issues related to compliance with reporting and withholding requirements for certain accounts transferred to the bank of new york mellon corporation ( 201cbnym 201d ) in connection with the firm 2019s sale to bnym of its corporate trust business .
the resolution of these issues did not have a material effect on the firm. .

Question: Analyse this data from a financial earnings document. as of december 31 , 2010 what percentage of the collateral that it was able to sell , repledge , deliver , or otherwise use was actually used for these purposes?
Choices:
1176.3
-0.79588
1.25647
0.79588
201.79588
Correct choice index: 3
A reconciliation of the gross unrecognized tax benefit is as follows (in thousands):
The unrecognized tax benefits, if recognized, would not impact the Company's effective tax rate as the recognition of these tax benefits would be offset by changes in the Company's valuation allowance. The Company does not believe there will be any material changes in its unrecognized tax benefits over the next twelve months.
As of December 31, 2019 and 2018, the Company had no accrued interest or penalties related to uncertain tax positions. Due to the Company’s historical loss position, all tax years from inception through December 31, 2019 remain open due to unutilized net operating losses.
The Company files income tax returns in the United States and various states and foreign jurisdictions and is subject to examination by various taxing authorities including major jurisdiction like the United States. As such, all its net operating loss and research credit carryforwards that may be used in future years are subject to adjustment, if and when utilized.
Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended, and similar state provisions. The annual limitation may result in the expiration of net operating losses and credits before their utilization.

Year Ended December 31,
2019
2018
2017
Unrecognized tax benefit - beginning balance
$8,217
$7,527
$6,447
Increases for tax positions taken in prior years  —
—
—
16
Decreases for tax positions taken in prior years  —
__
(242)
—
Increases for tax positions taken in current year  623
623
932
1,064
Unrecognized tax benefit - ending balance
$8,840
$8,217
$7,527


Question: Analyse this data from a financial earnings document. What was the average unrecognized tax benefit - beginning balance, across the 3 year period from 2017 to 2019?
Choices:
3099
2
7757
5167
7397
Correct choice index: 4
4.4 Operating costs
Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.
Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs
Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent
BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.

2019
2018
$ CHANGE
% CHANGE
Bell Wireless
(5,300)
(5,297)
(3)
(0.1%)
Bell Wireline
(6,942)
(6,946)
4
0.1%
Bell Media
(2,367)
(2,428)
61
2.5%
Inter-segment eliminations
751
738
13
1.8%
Total BCE operating costs
(13,858)
(13,933)
75
0.5%


Question: Analyse this data from a financial earnings document. What is the sum of Inter-segment eliminations in 2018 and 2019?
Choices:
1476
1489
13
1502
751
Correct choice index: 1
Restricted Stock Awards
We present below a summary of changes in unvested units of restricted stock during 2019:
The Company recorded equity-based compensation expense related to restricted stock and RSUs (collectively “restricted stock awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8 million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48, $51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5 million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to recognize forfeitures of equity-based payments as they occur.
awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted
stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8
million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48,
$51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5
million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to
recognize forfeitures of equity-based payments as they occur.
Included in RSU grants for the year ended December 31, 2019 are 282,327 units that have performance-based vesting criteria. The
performance criteria are tied to our financial performance. As of December 31, 2019, the associated equity-based compensation
expense has been recognized for the portion of the award attributable to the 2019 performance criteria.

Number of Units
Grant Date Fair Value
Outstanding at January 1, 2019   
997,173
$52.22
Granted   
945,159
49.48
Vested   
(386,060)
51.79
Forfeited   
(59,579)
50.56
Outstanding at December 31, 2019   
1,496,693
$50.67


Question: Analyse this data from a financial earnings document. What is the difference in grant date fair value between the vested stocks and the forfeited stocks?
Choices:
102.35
1230000
1.16
1.23
1.12
Correct choice index: 3
entergy gulf states , inc .
management's financial discussion and analysis .

(In Millions)
2003 net revenue
$1,110.1
Volume/weather
26.7
Net wholesale revenue
13.0
Summer capacity charges
5.5
Price applied to unbilled sales
4.8
Fuel recovery revenues
(14.2)
Other
3.9
2004 net revenue
$1,149.8

the volume/weather variance resulted primarily from an increase of 1179 gwh in electricity usage in the industrial sector .
billed usage also increased a total of 291 gwh in the residential , commercial , and governmental sectors .
the increase in net wholesale revenue is primarily due to an increase in sales volume to municipal and co-op customers .
summer capacity charges variance is due to the amortization in 2003 of deferred capacity charges for the summer of 2001 compared to the absence of the amortization in 2004 .
the amortization of these capacity charges began in june 2002 and ended in may 2003 .
the price applied to unbilled sales variance resulted primarily from an increase in the fuel price applied to unbilled sales .
fuel recovery revenues represent an under-recovery of fuel charges that are recovered in base rates .
entergy gulf states recorded $ 22.6 million of provisions in 2004 for potential rate refunds .
these provisions are not included in the net revenue table above because they are more than offset by provisions recorded in 2003 .
gross operating revenues , fuel and purchased power expenses , and other regulatory credits gross operating revenues increased primarily due to an increase of $ 187.8 million in fuel cost recovery revenues as a result of higher fuel rates in both the louisiana and texas jurisdictions .
the increases in volume/weather and wholesale revenue , discussed above , also contributed to the increase .
fuel and purchased power expenses increased primarily due to : 2022 increased recovery of deferred fuel costs due to higher fuel rates ; 2022 increases in the market prices of natural gas , coal , and purchased power ; and 2022 an increase in electricity usage , discussed above .
other regulatory credits increased primarily due to the amortization in 2003 of deferred capacity charges for the summer of 2001 compared to the absence of amortization in 2004 .
the amortization of these charges began in june 2002 and ended in may 2003 .
2003 compared to 2002 net revenue , which is entergy gulf states' measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits .
following is an analysis of the change in net revenue comparing 2003 to 2002. .

Question: Analyse this data from a financial earnings document. what portion of the net change in net revenue during 2004 is due to the change in volume/weather for entergy gulf states , inc?
Choices:
0.13854
1
0.67254
27.37254
67.25441
Correct choice index: 2
Disaggregated Revenue
The table below includes the Company’s revenue for the fiscal year ended September 28, 2019 disaggregated by geographic reportable segment and market sector (in thousands):

Fiscal Year Ended September 28, 2019
Reportable Segment:
AMER 
APAC 
EMEA 
Total
Market Sector:
Healthcare/Life Sciences 
$488,851
$602,922
$128,225
$1,219,998
Industrial/Commercial 
359,381
534,971
86,868
981,220
Aerospace/Defense 
317,558
186,486
84,556
588,600
Communications 
256,523
113,329
4,764
374,616
     External revenue 
1,422,313
1,437,708
304,413
3,164,434
Inter-segment sales 
6,995
119,497
5,520
132,012
    Segment revenue 
$1,429,308
$1,557,205
$309,933
$3,296,446


Question: Analyse this data from a financial earnings document. What was the revenue from AMER from Industrial/Commercial as a percentage of the total revenue from Industrial/Commercial?
Choices:
220825.82
36.63
1159003.54
100
273.03
Correct choice index: 1
Trade and Other Receivables
Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date.
Expressed in US $000's except share and per share amounts

December 31, 2019
December 31, 2018
January 1, 2018
$
$
$
Indirect taxes receivable
36,821
3,774
832
Unbilled revenues
31,629
12,653
7,616
Trade receivables
9,660
11,191
7,073
Accrued interest
5,754
5,109
2,015
Other receivables
6,665
8,620
4,403
90,529
41,347
21,939


Question: Analyse this data from a financial earnings document. What is the average other receivables for 2018 and 2019?
Choices:
7642.5
-977.5
15285
4.1
5534
Correct choice index: 0
As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees.
Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees’ subscription.
Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019.
Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.

As of December 31,
2017
2018
2019
Employees
Engineers
11,846
11,651
11,328
Technicians
7,432
7,494
7,416
Administrative Staff
798
784
833
Total
20,076
19,929
19,577


Question: Analyse this data from a financial earnings document. What are the average number of Engineers employed?
Choices:
23259.33
11608.33
1
11543.33
11435.67
Correct choice index: 1
Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.
Movements in provisions for impairment of freight receivables during the year are as follows:
Allowance for expected credit loss of freight receivables have been recognized in the income statement under "Port expenses, bunkers and commissions".
Allowance for expected credit loss of freight receivables is calculated using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due.

USDm
2019
2018
2017
Allowance for expected credit loss
Balance as of 1 January
1.7
1.3
2.6
Adjustment to prior years
1.5
-
-
Provisions for the year
2.4
1.7
0.6
Provisions reversed during the year
-1.9
-1.0
-1.9
Provisions utilized during the year
-
-0.3
-
Balance as of 31 December
3.7
1.7
1.3


Question: Analyse this data from a financial earnings document. What was the change in the Balance as of 31 December in 2019 from 2018?
Choices:
2
5
200
-1
178
Correct choice index: 0
and $ 19 million of these expenses in 2011 and 2010 , respectively , with the remaining expense unallocated .
the company financed the acquisition with the proceeds from a $ 1.0 billion three-year term loan credit facility , $ 1.5 billion in unsecured notes , and the issuance of 61 million shares of aon common stock .
in addition , as part of the consideration , certain outstanding hewitt stock options were converted into options to purchase 4.5 million shares of aon common stock .
these items are detailed further in note 8 2018 2018debt 2019 2019 and note 11 2018 2018stockholders 2019 equity 2019 2019 .
the transaction has been accounted for using the acquisition method of accounting which requires , among other things , that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date .
the following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date ( in millions ) : amounts recorded as of the acquisition .

Amountsrecorded as ofthe acquisitiondate
Working capital (1)
$348
Property, equipment, and capitalized software
297
Identifiable intangible assets:
Customer relationships
1,800
Trademarks
890
Technology
215
Other noncurrent assets (2)
344
Long-term debt
346
Other noncurrent liabilities (3)
360
Net deferred tax liability (4)
1,021
Net assets acquired
2,167
Goodwill
2,765
Total consideration transferred
$4,932

( 1 ) includes cash and cash equivalents , short-term investments , client receivables , other current assets , accounts payable and other current liabilities .
( 2 ) includes primarily deferred contract costs and long-term investments .
( 3 ) includes primarily unfavorable lease obligations and deferred contract revenues .
( 4 ) included in other current assets ( $ 31 million ) , deferred tax assets ( $ 30 million ) , other current liabilities ( $ 7 million ) and deferred tax liabilities ( $ 1.1 billion ) in the company 2019s consolidated statements of financial position .
the acquired customer relationships are being amortized over a weighted average life of 12 years .
the technology asset is being amortized over 7 years and trademarks have been determined to have indefinite useful lives .
goodwill is calculated as the excess of the acquisition cost over the fair value of the net assets acquired and represents the synergies and other benefits that are expected to arise from combining the operations of hewitt with the operations of aon , and the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized .
goodwill is not amortized and is not deductible for tax purposes .
a single estimate of fair value results from a complex series of the company 2019s judgments about future events and uncertainties and relies heavily on estimates and assumptions .
the company 2019s .

Question: Analyse this data from a financial earnings document. what is the total value of identified intangible assets?
Choices:
1995
2689
5229000
2905.0
1103
Correct choice index: 3
£1.5m (2018: £1.4m) of scheme assets have a quoted market price in an active market.
The actual return on plan assets was a gain of £5.5m (2018: £1.0m loss).
The amounts recognised in the Company Statement of Financial Position are determined as follows:

2019
2018
£m
£m
Fair value of scheme’s assets
59.5
56.4
Present value of funded scheme’s liabilities
(53.9)
(52.7)
Retirement benefit asset recognised in the Statement of Financial Position
5.6
3.7
Related deferred tax
(0.9)
(0.6)
Net pension asset
4.7
3.1


Question: Analyse this data from a financial earnings document. What was the change in net pension asset from 2018 to 2019?
Choices:
5
1.6
53.3
1.9
1
Correct choice index: 1
1. Description of the business and summary of significant accounting policies: (Continued)
Shares of restricted stock are included in the computation of basic EPS as they vest and are included in diluted EPS, to the extent they are dilutive, determined using the treasury stock method.
The following details the determination of the diluted weighted average shares:

Year Ended December 31, 2019
Year Ended December 31, 2018
Year Ended December 31, 2017
Weighted average common shares—basic
45,542,315
45,280,161
44,855,263
Dilutive effect of stock options
32,222
33,134
31,534
Dilutive effect of restricted stock
505,858
467,659
297,406
46,080,395
45,780,954
45,184,203


Question: Analyse this data from a financial earnings document. What is the average number of basic weighted average common shares in 2017 and 2018?
Choices:
2
-212449
45067712
22443742
45067712000000
Correct choice index: 2