trismik/FinRAG huggingface dataset:
Greenhouse gas emissions
Spirent is committed to acting to combat climate change and reporting its progress. Our total Scope 1 and 2 emissions dropped by 6.14 per cent from 2018, and our emissions per $ million of revenue were down by 10.9 per cent. We have reduced our total emissions by 29 per cent since our 2014 baseline.
The Group responded to the Carbon Disclosure Project in 2019, completing the Climate Change and Supply Chain questionnaires. In 2019 we achieved a Climate Change rating of B (management) (2018 C) and a Supplier Engagement rating of B (management) (2018 B). The average for our sector is C in both categories.

2019
2018
Tonnes of CO2e
Tonnes of CO2e
Emissions from:
Combustion of fuel and operation of facilities (Scope 1)
144.7
137.2
Electricity, heat, steam and cooling purchased for own use (Scope 2)
4,641.0
4,950.4
Total emissions
4,785.7
5,087.6
Emissions intensity metrics:
Normalised per FTE employee
3.46
3.57
Normalised per square metre of gross internal area of our facilities
0.114
0.125
Normalised per $ million of revenues
9.50
10.67


Question: Analyse this data from a financial earnings document. What was the change in total emissions?
Choices:
4785.6
-137.2
-164.7
-301.9
-43684.9
Correct choice index: 3
INTEREST EXPENSE
The components of interest expense are as follows:
Interest expense, including administrative and other fees, was $25,633 for 2019 compared with $30,890 in 2018. The decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction.

Years Ended December 31,
2019
2018
Interest before impact of interest rate caps
$25,633
$30,709
Impact of interest rate caps
—
181
Interest expense
$25,633
$30,890


Question: Analyse this data from a financial earnings document. What is the change in Interest before impact of interest rate caps from Years Ended December 31, 2018 to 2019?
Choices:
25452
-5076
-5257
56342
5076
Correct choice index: 1
PSUs – Total Shareholder Return (TSR)
The PSUs granted based on TSR are contingently awarded and will be payable in shares of the Company’s common stock subject to the condition that the number of PSUs, if any, earned by the employees upon the expiration of a three-year award performance period is dependent on the Company’s TSR ranking relative to a peer group of companies. The fair value of the PSUs based on TSR was estimated on the grant date using a Monte Carlo Simulation. Other assumptions include the expected volatility of all companies included in the TSR, the historical share price returns analysis of all companies included in the TSR and assumes dividends are reinvested. The expected volatility was based on the historical volatility for a period of time that approximates the duration between the valuation date and the end of the performance period. The risk-free interest rate is based on the Zero-Coupon Treasury STRIP yield curve matching the term from the valuation date to the end of the performance period. Compensation expense for the PSUs based on TSR (which is considered a market condition) is a fixed amount determined at the grant date fair value and is recognized 100% over the three-year award performance period regardless of whether PSUs are awarded at the end of the award performance period.
The number of PSUs granted based on TSR and the assumptions used to calculate the grant date fair value of the PSUs based on TSR are shown in the following table:
(1) For 2019, this represents the weighted average fair value for PSU awards approved during the first and third quarter.
(2) For 2019, values represent weighted average assumptions for PSU awards approved during the first and third quarter.
(3) On May 18, 2017, the O&C Committee approved a change in the vesting policy regarding the existing 2017 Three year PSU Awards for Ilham Kadri. The modified vesting terms resulted in award modification accounting treatment. The weighted average fair value on grant date reflects the impact of the fair value on date of modification for these awards.

2019
2018
2017
Number of units granted
70,543
56,829
100,958
Weighted average fair value on grant date(1) (3)
$ 57.53
$ 43.40
$ 44.24
Expected Price volatility(2)
22.86%
22.00%
25.31 %
Risk-free interest rate(2)
2.36%
2.00%
1.56 %


Question: Analyse this data from a financial earnings document. What is the average Number of units granted for the 3 years?
Choices:
52596
1336329702
146365
76110
42457
Correct choice index: 3
The Company incurred approximately $106,000 in legal, professional, and other costs related to this acquisition accounted for as selling and administrative expenses when incurred. The remaining weighted-average useful life of intangible assets acquired was 12.5 years as of the acquisition date.
As the active cabinet business was not operated as a separate subsidiary, division or entity, Calix did not maintain separate financial statements for the active cabinet business. As a result, we are unable to accurately determine earnings/loss for the active cabinet business on a standalone basis since the date of acquisition.
The following table below reflects our unaudited pro forma combined results of operations as if the acquisition had taken place as of October 1, 2016 and shows the net sales and net income as if the active cabinet business were combined with the Clearfield business for the years ended September 30, 2018 and 2017.
The pro forma includes estimated expenses relating to the amortization of intangibles purchased, the amortization of the inventory fair value adjustment, and estimated personnel costs:
The pro forma unaudited results do not purport to be indicative of the results which would have been obtained had the acquisition been completed as of the beginning of the earliest period presented or of results that may be obtained in the future. In addition, they do not include any benefits that may result from the acquisition due to synergies that may be derived from the elimination of any duplicative costs.

Pro Forma Year Ended September 30, 2018 (unaudited)
Pro Forma Year Ended September 30, 2017 (unaudited)
Net sales
$80,958,789
$89,672,074
Income from operations
$5,554,766
$8,174,841
Net income
4,794,757
$5,809,018
Net income per share:
Basic
0.36
$0.43
Diluted
0.36
$0.43


Question: Analyse this data from a financial earnings document. What is the percentage change in the income from operations from 2017 to 2018?
Choices:
67.95
-32.05
-47.17
32.05
-0.32
Correct choice index: 1
12 .
brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business .
citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices .
credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question .
citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines .
margin levels are monitored daily , and customers deposit additional collateral as required .
where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level .
exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi .
credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive .
brokerage receivables and brokerage payables consisted of the following: .

December 31,
In millions of dollars
2016
2015
Receivables from customers
$10,374
$10,435
Receivables from brokers, dealers, and clearing organizations
18,513
17,248
Total brokerage receivables<sup>(1)</sup>
$28,887
$27,683
Payables to customers
$37,237
$35,653
Payables to brokers, dealers, and clearing organizations
19,915
18,069
Total brokerage payables<sup>(1)</sup>
$57,152
$53,722

payables to brokers , dealers , and clearing organizations 19915 18069 total brokerage payables ( 1 ) $ 57152 $ 53722 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: Analyse this data from a financial earnings document. as of december 31 , 2015 what was the ratio of receivables from brokers dealers and clearing organizations to payables to brokers dealers and clearing organizations?
Choices:
35317
954563.06381
0.95456
1
1.0476
Correct choice index: 2
The following table provides the company’s operating (non-GAAP) earnings for 2019 and 2018. See page 46 for additional information.
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
** Includes charges of $2.0 billion in 2018 associated with U.S. tax reform.

($ in millions except per share amounts)
For the year ended December 31:*
2019
2018
Yr.-to-Yr. Percent Change
Net income as reported
$ 9,431
8,728*
8.1%
Income/(loss) from discontinued operations, net of tax
(4)
5
NM
Income from continuing operations
$ 9,435
8,723*
8.2%
Non-operating adjustments (net of tax)
Acquisition-related charges
1,343
649
107.0
Non-operating retirement-related costs/(income)
512
1,248
(58.9)
U.S. tax reform charge
146
2,037
(92.8)
Operating (non-GAAP) earnings
$11,436
$12,657
(9.6)%
Diluted operating (non-GAAP) earnings per share
$ 12.81
$ 13.81
(7.2)%


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in Net income from 2018 to 2019?
Choices:
707
-703
9431
708
703
Correct choice index: 4
operating expenses as a percentage of total revenue .

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

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

Question: Analyse this data from a financial earnings document. what portion of the increase of operating expense in 2006 is incurred by the increase in stock-based compensation expense due to our adoption of sfas no?
Choices:
0.51673
1
-0.47673
0.47673
0.0022
Correct choice index: 3
Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions):
The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments.
The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses.
The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains.
The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.

Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Gains (losses) on investments, net:
Available-for-sale debt investments
$(13)
$(242)
$(42)
$229
Marketable equity investments
(3)
529
(45)
(532)
Non-marketable equity and other investments
6
11
(46)
(5)
Net gains (losses) on investments
(10)
298
(133)
(308)
Other gains (losses), net
(87)
(133)
(30)
46
Other income (loss), net
$(97)
$165
$(163)
$(262)


Question: Analyse this data from a financial earnings document. What was the change in Non-marketable equity and other investments between 2017 and 2018?
Choices:
57
-57
0
5700
16
Correct choice index: 0
Financing receivables primarily consist of client loan and installment payment receivables (loans), investment in sales-type and direct financing leases, and commercial financing receivables. Client loan and installment payment receivables (loans) are provided primarily to clients to finance the purchase of hardware, software and services.
Payment terms on these financing arrangements are generally for terms up to seven years. Client loans and installment payment financing contracts are priced independently at competitive market rates. Investment in sales-type and direct financing leases relates principally to the company’s Systems products and are for terms ranging generally from two to six years.
Commercial financing receivables relate primarily to inventory and accounts receivable financing for dealers and remarketers of IBM and OEM products. Payment terms for inventory and accounts receivable financing generally range from 30 to 90 days.

($ in millions)
At December 31, 2019:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,077
$3,836
$13,592
$23,504
Unearned income
(509)
(4)
(570)
(1,083)
Recorded investment
$5,567
$3,831
$13,022
$22,421
Allowance for credit losses
(72)
(11)
(138)
(221)
Unguaranteed residual value
652
—
—
652
Guaranteed residual value
53
—
—
53
Total financing receivables, net
$6,199
$3,820
$12,884
$22,904
Current portion
$2,334
$3,820
$ 8,037
$14,192
Noncurrent portion
$3,865
$      —
$ 4,847
$ 8,712


Question: Analyse this data from a financial earnings document. What is the average of Total financing receivables, net?
Choices:
-5725.75
7634.33
22903
5585.67
7680.33
Correct choice index: 1
properties 51vornado realty trust industrial properties our dry warehouse/industrial properties consist of seven buildings in new jersey containing approximately 1.5 million square feet .
the properties are encumbered by two cross-collateralized mortgage loans aggregating $ 47179000 as of december 31 , 2006 .
average lease terms range from three to five years .
the following table sets forth the occupancy rate and average annual rent per square foot at the end of each of the past five years .
average annual occupancy rent per as of december 31 , rate square foot .

As of December 31,
Occupancy Rate
Average Annual Rent Per Square Foot
2006
96.9%
$4.17
2005
100.0%
4.19
2004
88.0%
3.96
2003
88.0%
3.86
2002
100.0%
3.89

220 central park south , new york city we own a 90% ( 90 % ) interest in 220 central park south .
the property contains 122 rental apartments with an aggregate of 133000 square feet and 5700 square feet of commercial space .
on november 7 , 2006 , we completed a $ 130000000 refinancing of the property .
the loan has two tranches : the first tranche of $ 95000000 bears interest at libor ( capped at 5.50% ( 5.50 % ) ) plus 2.35% ( 2.35 % ) ( 7.70% ( 7.70 % ) as of december 31 , 2006 ) and the second tranche can be drawn up to $ 35000000 and bears interest at libor ( capped at 5.50% ( 5.50 % ) ) plus 2.45% ( 2.45 % ) ( 7.80% ( 7.80 % ) as of december 31 , 2006 ) .
as of december 31 , 2006 , approximately $ 27990000 has been drawn on the second tranche .
40 east 66th street , new york city 40 east 66th street , located at madison avenue and east 66th street , contains 37 rental apartments with an aggregate of 85000 square feet , and 10000 square feet of retail space .
the rental apartment operations are included in our other segment and the retail operations are included in the retail segment. .

Question: Analyse this data from a financial earnings document. for the 2006 refinancing , as of december 31 , 2006 , approximately what percentage as been drawn on the second tranche?
Choices:
979650000000000
79.97143
0
0.79971
220.79971
Correct choice index: 3
security ownership of 5% ( 5 % ) holders , directors , nominees and executive officers name of beneficial owner shares of common stock beneficially owned ( 1 ) percent of common stock outstanding .

Name of Beneficial Owner
Shares of Common Stock Beneficially Owned(1)
Percent of Common Stock Outstanding
Fidelity Investments
57,162,311
(2)
6.65%
AllianceBernstein LP
48,637,731
(3)
5.66%
Steven P. Jobs
5,546,451
(4)
*
William V. Campbell
221,004
(5)
*
Timothy D. Cook
12,597
(6)
*
Millard S. Drexler
220,000
(7)
*
Albert A. Gore, Jr.
60,000
(8)
*
Ronald B. Johnson
2,049,890
(9)
*
Arthur D. Levinson
362,400
(10)
*
Peter Oppenheimer
149,768
(11)
*
Philip W. Schiller
256
(12)
*
Eric E. Schmidt
12,284
(13)
*
Jerome B. York
80,000
(14)
*
All current executive officers and directors as a group (15 persons)
9,378,423
(15)
1.09%

all current executive officers and directors as a group ( 15 persons ) .
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9378423 ( 15 ) 1.09% ( 1.09 % ) ( 1 ) represents shares of common stock held and/or options held by such individuals that were exercisable at the table date or within 60 days thereafter .
this does not include options or restricted stock units that vest after 60 days .
the share numbers have been adjusted to reflect the company 2019s two-for-one stock split in february 2005 .
( 2 ) based on a form 13g/a filed february 14 , 2005 by fmr corp .
fmr corp .
lists its address as 82 devonshire street , boston , ma 02109 , in such filing .
( 3 ) based on a form 13f filed january 25 , 2006 , by barclays global investors .
barclays global investors lists its address as 45 fremont street , san francisco , ca 94105 .
( 4 ) includes 120000 shares of common stock that mr .
jobs has the right to acquire by exercise of stock options .
( 5 ) includes 220000 shares of common stock that mr .
campbell has the right to acquire by exercise of stock options .
( 6 ) excludes 600000 unvested restricted stock units .
( 7 ) includes 40000 shares of common stock that mr .
drexler holds indirectly and 180000 shares of common stock that mr .
drexler has the right to acquire by exercise of stock options .
( 8 ) consists of 60000 shares of common stock that mr .
gore has the right to acquire by exercise of stock options .
( 9 ) includes 1900000 shares of common stock that mr .
johnson has the right to acquire by exercise of stock options and excludes 450000 unvested restricted stock units .
( 10 ) includes 2000 shares of common stock that dr .
levinson holds indirectly and 100000 shares of common stock that dr .
levinson has the right to acquire by exercise of stock options .
( 11 ) excludes 450000 unvested restricted stock units .
( 12 ) excludes 400000 unvested restricted stock units. .

Question: Analyse this data from a financial earnings document. counting indirect shares , how many shares would arthur d . levinson own in total?
Choices:
364.4
2450
360400
364400.0
728800000
Correct choice index: 3
NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.

Number of Shares
Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018
505,000
$2.17
Grants of restricted stock units
70,000
2.45
Vested restricted stock units
(235,000)
(2.29)
Balance of unvested restricted stock units at December 31, 2019
340,000
2.15


Question: Analyse this data from a financial earnings document. What was the total restricted stock unit compensation expense for the years 2018 and 2019?
Choices:
1192000
637000
1134000
1254002
1254000
Correct choice index: 4