trismik/FinRAG huggingface dataset:
Net Loss per Share
The Company applies the two-class method to calculate its basic and diluted net loss per share as both classes of its voting shares are participating securities with equal participation rights and are entitled to receive dividends on a share for share basis.
The following table summarizes the reconciliation of the basic weighted average number of shares outstanding and the diluted weighted average number of shares outstanding:
In the years ended December 31, 2019 and 2018, the Company was in a loss position and therefore diluted loss per share is equal to basic loss per share.

Years ended
December 31, 2019
December 31, 2018
Basic and diluted weighted average number of shares outstanding
113,026,424
105,671,839
The following items have been excluded from the diluted weighted average number of shares outstanding because they are anti-dilutive:
Stock options
3,812,242
5,476,790
Restricted share units
1,939,918
2,473,665
Deferred share units
673
347
5,752,833
7,950,802


Question: Analyse this data from a financial earnings document. What is the average anti-dilutive stock options for 2018 and 2019?
Choices:
1906458
0
4644516
-832274
26770
Correct choice index: 2
Return on invested capital
Return on invested capital (ROIC) is a measure of the return generated on capital invested by the Group. The measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback. ROIC is calculated as underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities.
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
(b) See reconciliation of operating profit to underlying operating profit on page 30.
(c) Tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25.5% (2018: 25.7%) which is shown on page 30.

€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in inventories?
Choices:
4056
-137
-18758
18621
-4193
Correct choice index: 1
Note 8 Income taxes
The following table shows the significant components of income taxes deducted from net earnings.

FOR THE YEAR ENDED DECEMBER 31
2019
2018
Current taxes
Current taxes
(761)
(775)
Uncertain tax positions
6
8
Change in estimate relating to prior periods
22
12
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences
(322)
(352)
Change in estimate relating to prior periods
(8)
8
Recognition and utilization of loss carryforwards
(106)
44
Effect of change in provincial corporate tax rate
27
–
Uncertain tax positions
9
60
Total income taxes
(1,133)
(995)


Question: Analyse this data from a financial earnings document. What is the total amount of uncertain tax positions for 2019?
Choices:
17
14
66
42
15
Correct choice index: 4
Consolidated Statements of Financial Position Data:
* Adjusted IFRS balances to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 of the notes to our consolidated financial statements for further details.

As of June 30,
2019
2018
2017
2016
2015
(U.S. $ in thousands)
*As Adjusted
*As Adjusted
Cash and cash equivalents
$1,268,441
$1,410,339
$244,420
$259,709
$187,094
Short-term investments
445,046
323,134
305,499
483,405
30,251
Derivative assets
215,233
99,995
3,252
—
—
Working capital
(287,597)
1,377,145
296,984
542,038
50,477
Total assets
2,977,258
2,421,828
1,282,117
990,973
397,161
Deferred revenue
468,820
342,871
245,195
181,068
136,565
Derivative liabilities
855,079
207,970
—
—
—
Exchangeable senior notes, net
853,576
819,637
—
—
—
Total liabilities
2,411,791
1,514,508
379,424
259,310
207,107
Share capital
24,199
23,531
22,726
21,620
18,461
Total equity
565,467
907,320
902,693
731,663
190,054


Question: Analyse this data from a financial earnings document. What is the difference in the value of short-term investments between fiscal years 2018 and 2019?
Choices:
-286617
121912
12191200
584186
421515
Correct choice index: 1
stock performance graph the following graph compares the most recent five-year performance of alcoa 2019s common stock with ( 1 ) the standard & poor 2019s 500 ae index and ( 2 ) the standard & poor 2019s 500 ae materials index , a group of 27 companies categorized by standard & poor 2019s as active in the 201cmaterials 201d market sector .
such information shall not be deemed to be 201cfiled . 201d five-year cumulative total return based upon an initial investment of $ 100 on december 31 , 2010 with dividends reinvested alcoa inc .
s&p 500 ae index s&p 500 ae materials index dec-'10 dec-'11 dec-'12 dec-'14 dec-'15dec-'13 .

As of December 31,
2010
2011
2012
2013
2014
2015
AlcoaInc.
$100
$57
$58
$72
$107
$68
S&P 500<sup>®</sup>Index
100
102
118
157
178
181
S&P 500<sup>®</sup>Materials Index
100
90
104
130
139
128

s&p 500 ae index 100 102 118 157 178 181 s&p 500 ae materials index 100 90 104 130 139 128 copyright a9 2016 standard & poor 2019s , a division of the mcgraw-hill companies inc .
all rights reserved .
source : research data group , inc .
( www.researchdatagroup.com/s&p.htm ) .

Question: Analyse this data from a financial earnings document. what was the percentual increase observed in the alcoainc . investment during 2013 and 2014?
Choices:
0.48611
2.48611
-179.51389
48.61111
0.84483
Correct choice index: 0
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index ( the 201cs&p 500 201d ) and the s&p computers ( hardware ) index ( the 201cindustry index 201d ) .
the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 , and the industry index on september 30 , 2003 .
data points on the graph are annual .
note that historic stock price performance is not necessarily indicative of future stock price performance .
copyright a9 2008 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved. .

Sep-03
Sep-04
Sep-05
Sep-06
Sep-07
Sep-08
Apple Inc.
$100
$187
$517
$743
$1,481
$1,097
S&P<sup>©</sup>500
$100
$114
$128
$142
$165
$129
S&P<sup>©</sup>Computer Hardware
$100
$104
$119
$128
$188
$158

s&p a9 500 $ 100 $ 114 $ 128 $ 142 $ 165 $ 129 s&p a9 computer hardware $ 100 $ 104 $ 119 $ 128 $ 188 $ 158 .

Question: Analyse this data from a financial earnings document. what was the change in cumulative total return for the s&p a9500 between 2003 and 2004?
Choices:
86
-0.1
51
-14.0
-10
Correct choice index: 3
Item 14. Principal Accounting Fees and Services
The following table sets forth the fees for services provided and reasonably expected to be billed by Malone Bailey LLP. The following is a summary of the fees billed to the Company for professional services rendered for the fiscal years ended December 31, 2019 and 2018.
Audit Fees: For the fiscal years ended December 31, 2019 and 2018, the aggregate audit fees billed by our independent auditors were for professional services rendered for
audits and quarterly reviews of our consolidated financial statements, and assistance with reviews of registration statements and documents filed with the SEC.
Audit-Related Fees: Audit-related fees are for assurance and other activities not explicitly related to the audit of our financial statements.
Tax Fees: For the fiscal years ended December 31, 2019 and 2018, there were no tax fees, respectively.
All Other Fees: For the fiscal years ended December 31, 2019 and 2018, there were $0 and $0, respectively.
Audit Committee Pre-Approval Policies and Procedures. The Audit Committee oversees and monitors our financial reporting process and internal control system, reviews and
evaluates the audit performed by our registered independent public accountants and reports to the Board any substantive issues found during the audit. The Audit Committee
is directly responsible for the appointment, compensation and oversight of the work of our registered independent public accountants. The Audit Committee convenes on a
quarterly basis to approve each quarterly filing, and an annual basis to review the engagement of the Company’s external auditor.
The Audit Committee has considered whether the provision of Audit-Related Fees, Tax Fees, and all other fees as described above is compatible with maintaining
Marcum LLP’s and Malone Bailey LLP’s independence and has determined that such services for fiscal years 2019 and 2018, respectively, were compatible. All such services
were approved by the Audit Committee pursuant to Rule 2-01 of Regulation S-X under the Exchange Act to the extent that rule was applicable.

Fiscal Year
Fiscal Year
2019
2018
Audit fees
$55,000
$54,550
Audit-related fees
$-
$-
Tax Fees
$-
$-
All other fees
-
$-
Total
55,000
$54,550


Question: Analyse this data from a financial earnings document. What is the change in audit fees between 2018 and 2019?
Choices:
450
-450
109550
55000
0
Correct choice index: 0
Services Business
We offer services to customers and partners to help to maximize the performance of their investments in Oracle applications and infrastructure technologies. Services revenues are generally recognized as the services are performed. The cost of providing our services consists primarily of personnel related expenses, technology infrastructure expenditures, facilities expenses and external contractor expenses.
(1) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under “Presentation of Operating Segments and Other Financial Information” above.
Excluding the effects of currency rate fluctuations, our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and, to a lesser extent, our consulting services. During fiscal 2019, constant currency increases in our EMEA-based services revenues were offset by constant currency services revenue decreases in the Americas and the Asia Pacific regions.
In constant currency, total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings. In constant currency, total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business.

Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Services Revenues:
Americas
$1,576
-5%
-3%
$1,654
EMEA
1,021
-2%
2%
1,046
Asia Pacific
643
-7%
-4%
695
Total revenues
3,240
-5%
-2%
3,395
Total Expenses (1)
2,703
-1%
2%
2,729
Total Margin
$537
-19%
-18%
$666
Total Margin %
17%
20%
% Revenues by Geography:
Americas
49%
49%
EMEA
31%
31%
Asia Pacific
20%
20%


Question: Analyse this data from a financial earnings document. By how much less did the company make in services revenues in 2019 compared to 2018?
Choices:
3395
-3240
6635
3396
155
Correct choice index: 4
Employee Stock Purchase Plan
The weighted average estimated fair value, as defined by the amended authoritative guidance, of rights issued pursuant to the Company’s ESPP during 2019, 2018 and 2017 was $4.28, $5.18 and $6.02, respectively. Sales under the ESPP were 24,131 shares of common stock at an average price per share of $9.76 for 2019, 31,306 shares of common stock at an average price per share of $15.40 for 2018, and 38,449 shares of common stock at an average price per share of $12.04 for 2017.
As of December 29, 2019, 62,335 shares under the 2009 ESPP remained available for issuance. The Company recorded compensation expenses related to the ESPP of $60,000, $205,000 and $153,000 in 2019, 2018 and 2017, respectively.
The fair value of rights issued pursuant to the Company’s ESPP was estimated on the commencement date of each offering period using the following weighted average assumptions:
The methodologies for determining the above values were as follows:
• Expected term: The expected term represents the length of the purchase period contained in the ESPP.
• Risk-free interest rate: The risk-free interest rate assumption is based upon the risk-free rate of a Treasury Constant Maturity bond with a maturity appropriate for the term of the purchase period.
• Volatility: The Company determines expected volatility based on historical volatility of the Company’s common stock for the term of the purchase period.
• Dividend Yield: The expected dividend assumption is based on the Company’s intent not to issue a dividend under its dividend policy.

Fiscal Years
2019
2018
2017
Expected life (months)
6.0
6.0
6.1
Risk-free interest rate
2.37%
2.26%
1.22%
Volatility
54%
50%
53%


Question: Analyse this data from a financial earnings document. What is the average volatility of the company's ESPP in 2018 and 2019?
Choices:
0
24
52
17
40
Correct choice index: 2
The total compensation of the Executive Board members for each of the years 2019, 2018, and 2017 was as follows:
Executive Board Compensation
1) Portion of total executive compensation allocated to the respective year

€ thousands
2019
2018
2017
Short-term employee benefits
17,378
18,652
16,634
Share-based payment1)
32,393
23,646
25,723
Subtotal1)
49,771
42,298
42,357
Post-employment benefits
2,825
1,106
1,312
Thereof defined-benefit
2,056
250
423
Thereof defined-contribution
769
856
889
Total1)
52,596
43,404
43,669


Question: Analyse this data from a financial earnings document. What was the change in Thereof defined-contribution in 2019 from 2018?
Choices:
-543
1625
-87
-42900
-51827
Correct choice index: 2
Provision for Income Taxes
The effective income tax rate is calculated by dividing the provision for income taxes by income before income taxes. The effective income tax rate for 2019 was 13.0% compared to 18.3% for 2018.
The decrease in the effective income tax rate and the provision for income taxes was primarily due to the recognition of approximately $2.2 billion of a non-recurring tax benefit in connection with the disposition of preferred stock, representing a minority interest in a foreign affiliate in 2019 compared to the non-recurring deferred tax benefit of approximately $2.1 billion as a result of an internal reorganization of legal entities within the historical Wireless business, which was offset by a goodwill charge that is not deductible for tax purposes in 2018.
A reconciliation of the statutory federal income tax rate to the effective income tax rate for each period is included in Note 12 to the consolidated financial statements.

(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
Provision for income taxes
$2,945
$ 3,584
$ (639)
(17.8)%
Effective income tax rate
13.0%
18.3%


Question: Analyse this data from a financial earnings document. What is the change in Effective income tax rate from 2018 to 2019?
Choices:
-5.3
652
31.3
5.3
-18.2
Correct choice index: 0
Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
All dividends are fully franked at a 30% tax rate.
On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019.
The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP.
Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP.
During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

2019
2018
CENTS PER
TOTAL
DATE OF
CENTS PER
TOTAL
DATE OF
SHARE
AMOUNT
PAYMENT
SHARE
AMOUNT
PAYMENT
$M
$M
Current year interim
45
593
5 April 2019
43
561
6 April 2018
Prior year final
50
657
12 October 2018
50
647
6 October 2017
Prior year special
10
131
12 October 2018
-
–
Dividends paid during the period
105
1,381
93
1,208
Issues of shares to satisfy the dividend
reinvestment plan
(114)
(482)
Dividends received - shares held in trust
-
(2)
Dividends paid in cash
1,267
724


Question: Analyse this data from a financial earnings document. What is the average cents per share during the current year interim for 2018 and 2019?
Choices:
44
88
0
3
-44
Correct choice index: 0
CREDIT FACILITIES
Bell Canada may issue notes under its Canadian and U.S. commercial paper programs up to the maximum aggregate principal amount of $3 billion in either Canadian or U.S. currency provided that at no time shall such maximum amount of notes exceed $4 billion in Canadian currency which equals the aggregate amount available under Bell Canada’s committed supporting revolving and expansion credit facilities as at December 31, 2019. The total amount of the net available committed revolving and expansion credit facilities may be drawn at any time.
The table below is a summary of our total bank credit facilities at December 31, 2019.
(1) Bell Canada’s $2.5 billion and additional $500 million committed revolving credit facilities expire in November 2024 and November 2020, respectively, and its $1 billion committed expansion credit facility expires in November 2022. Bell Canada has the option, subject to certain conditions, to convert advances outstanding under the additional $500 million revolving credit facility into a term loan with a maximum one-year term.
(2) As of December 31, 2019, Bell Canada’s outstanding commercial paper included $1,502 million in U.S. dollars ($1,951 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year.

TOTAL AVAILABLE
DRAWN
LETTERS OF CREDIT
COMMERCIAL PAPER OUTSTANDING
NET AVAILABLE
Committed credit facilities
Unsecured revolving and expansion credit facilities (1) (2)
4,000
–
–
1,951
2,049
Other
106
–
106
–
–
Total committed credit facilities
4,106
–
106
1,951
2,049
Total non-committed credit facilities
1,939
–
1,059
–
880
Total committed and non-committed credit facilities
6,045
–
1,165
1,951
2,929


Question: Analyse this data from a financial earnings document. What is the ratio of the net available total committed credit facilities over the net available total non-committed credit facilities?
Choices:
0.57
-2.33
1.36
-1.33
2.33
Correct choice index: 4
Description of Business
Key Clients. We work with the leading communication service providers located around the world. A partial list of our key clients as of December 31, 2019 is included below:
Clients that represented 10% or more of our revenues for 2019 and 2018 were as follows (in millions, except percentages):
See the Significant Client Relationships section of our Management’s Discussion and Analysis (“MD&A”) for additional information regarding our business relationships with these key clients.
Research and Development. Our clients around the world are facing competition from new entrants and at the same time, are deploying new services at a rapid pace and dramatically increasing the complexity of their business operations. Therefore, we continue to make meaningful investments in R&D to ensure that we stay ahead of our clients’ needs and advance our clients’ businesses as well as our own. We believe our value proposition is to provide solutions that help our clients ensure that each customer interaction is an opportunity to create value and deepen the business relationship.
Our total R&D expenses for 2019 and 2018 were $128.0 million and $124.0 million, respectively, or approximately 13% and 14%, respectively, of our total revenues. We anticipate the level of R&D investment in the near-term to be relatively consistent with that of 2019.
There are certain inherent risks associated with significant technological innovations. Some of these risks are described in this report in our Risk Factors section below.

2019
2018
Amount
% of Revenues
Amount
% of Revenues
Comcast
$ 229
23%
$221
25%
Charter
195
20%
179
20%


Question: Analyse this data from a financial earnings document. What is the average revenue earned by Comcast between 2018 and 2019?
Choices:
0
3214
225
221
225000
Correct choice index: 2