trismik/FinRAG huggingface dataset:
This section provides a summary of the capital management activity of the Group during the period, including the Group’s borrowings. The Group manages its liquidity requirements with a range of short-term money market loans, bank loans, and flexible debt instruments with varying maturities.
The Group manages its capital structure with the objective of enhancing long-term shareholder value through funding its business at an optimised weighted average cost of capital.
The Group returns capital to shareholders when consistent with its long-term capital structure objectives and where it will enhance shareholder value. In May 2019, the Group returned $1.7 billion of capital to shareholders through an off-market share buy-back. This resulted in the purchase of 58.7 million shares which were subsequently cancelled. The share buy-back complements dividends of $1.4 billion paid to shareholders this reporting period through the 2018 final and special dividends, and the 2019 interim dividend, with a total of $3.1 billion returned to shareholders, excluding franking credits.
The Group remains committed to solid investment grade credit ratings and a number of actions can be undertaken to support the credit profile including the sale of non-core assets, further working capital initiatives, and adjusting growth capital expenditure and the property leasing profile. The Group’s credit ratings (1) are BBB (stable outlook) according to S&P and Baa2 (stable outlook) according to Moody’s.
In March 2019, the $500 million domestic Medium Term Notes matured. It was refinanced in April 2019 with $400 million of Medium Term Notes issued to meet the Group’s new Green Bond Framework (Green Bonds). The Green Bonds have been issued for a five-year tenor, maturing in April 2024.
In November 2019, $320 million of undrawn syndicated bank loan facilities are due to mature. The Group intends to refinance this facility at maturity.
(1) These credit ratings have been issued by a credit rating agency which holds an Australian Financial Services Licence with an authorisation to issue credit ratings to wholesale clients only and are for the benefit of the Group’s debt providers.

OPENING
NON‑CASH
NET CASH
CLOSING
BALANCE
MOVEMENTS
MOVEMENTS
BALANCE
2019
$M
$M
$M
$M
Current, unsecured
Short-term money market loans
16
2
21
39
Bank loans
88
5
142
235
Securities
500
–
(500)
–
Total current borrowings
604
7
(337)
274
Non‑current, unsecured
Bank loans
540
36
102
678
Securities
1,668
110
400
2,178
Unamortised borrowing costs
(9)
5
–
(4)
Finance leases
–
6
(3)
3
Total non‑current borrowings
2,199
157
499
2,855
Total
2,803
164
162
3,129


Question: Analyse this data from a financial earnings document. What is the difference between the total opening balance and the total closing balance?
Choices:
3041
2972
0
326
3126
Correct choice index: 3
Note 18 Other non-current assets
(1) These amounts have been pledged as security related to obligations for certain employee benefits and are not available for general use.

FOR THE YEAR ENDED DECEMBER 31
NOTE
2019
2018
Net assets of post-employment benefit plans
24
558
331
Long-term notes and other receivables
142
89
Derivative assets
26
200
68
Publicly-traded and privately-held investments
26
129
110
Investments (1)
128
114
Other
117
135
Total other non-current assets
1,274
847


Question: Analyse this data from a financial earnings document. What is the change in net assets of post-employment benefit plans in 2019?
Choices:
184698
227
889
490
-305
Correct choice index: 1
3. Accrued and other liabilities:
Accrued and other current liabilities consist of the following (in thousands):

December 31,
2019
2018
Operating accruals
$23,695
$24,020
Deferred revenue—current portion
4,316
4,504
Payroll and benefits
6,613
7,695
Taxes—non-income based
6,053
4,212
Interest
10,624
11,000
Total
$51,301
$51,431


Question: Analyse this data from a financial earnings document. What is the total operating accruals in 2018 and 2019?
Choices:
325
569153900
48040
47390
47715
Correct choice index: 4
entergy corporation and subsidiaries notes to financial statements liability to $ 60 million , and recorded the $ 2.7 million difference as a credit to interest expense .
the $ 60 million remaining liability was eliminated upon payment of the cash portion of the purchase price .
as of december 31 , 2016 , entergy louisiana , in connection with the waterford 3 lease obligation , had a future minimum lease payment ( reflecting an interest rate of 8.09% ( 8.09 % ) ) of $ 57.5 million , including $ 2.3 million in interest , due january 2017 that is recorded as long-term debt .
in february 2017 the leases were terminated and the leased assets were conveyed to entergy louisiana .
grand gulf lease obligations in 1988 , in two separate but substantially identical transactions , system energy sold and leased back undivided ownership interests in grand gulf for the aggregate sum of $ 500 million .
the initial term of the leases expired in july 2015 .
system energy renewed the leases for fair market value with renewal terms expiring in july 2036 .
at the end of the new lease renewal terms , system energy has the option to repurchase the leased interests in grand gulf or renew the leases at fair market value .
in the event that system energy does not renew or purchase the interests , system energy would surrender such interests and their associated entitlement of grand gulf 2019s capacity and energy .
system energy is required to report the sale-leaseback as a financing transaction in its financial statements .
for financial reporting purposes , system energy expenses the interest portion of the lease obligation and the plant depreciation .
however , operating revenues include the recovery of the lease payments because the transactions are accounted for as a sale and leaseback for ratemaking purposes .
consistent with a recommendation contained in a ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term .
the amount was a net regulatory liability of $ 55.6 million and $ 55.6 million as of december 31 , 2016 and 2015 , respectively .
as of december 31 , 2016 , system energy , in connection with the grand gulf sale and leaseback transactions , had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) that are recorded as long-term debt , as follows : amount ( in thousands ) .

Amount (In Thousands)
2017
$17,188
2018
17,188
2019
17,188
2020
17,188
2021
17,188
Years thereafter
257,812
Total
343,752
Less: Amount representing interest
309,393
Present value of net minimum lease payments
$34,359

.

Question: Analyse this data from a financial earnings document. what are the implicit interest costs for the lease payments due after 2021 , in thousands?
Choices:
15871.8609
13225.7556
16348276.3906
881.7444
7734.36
Correct choice index: 1
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Market Information
Since August 18, 2004, our common stock has been trading on the NASDAQ Global Select Market under the symbol “TZOO.” The following table sets forth, for the periods indicated, the high and low sales prices per share of our common stock as reported by NASDAQ.
On March 3, 2020, the last reported sales price of our common stock on the NASDAQ Global Select Market was $8.64 per share.
As of March 3, 2020, there were approximately 197 stockholders of record of our shares.

High
Low
2019:
Fourth Quarter
$11.44
$9.47
Third Quarter
$14.96
$10.26
Second Quarter
$20.91
$12.61
First Quarter
$18.19
$8.87
2018:
Fourth Quarter
$12.16
$7.43
Third Quarter
$20.60
$10.95
Second Quarter
$18.30
$6.70
First Quarter
$7.35
$6.00


Question: Analyse this data from a financial earnings document. What is the difference in the high and low prices of the common stock in the fourth quarter of 2019?
Choices:
-0.72
1970000
-1.97
1.97
1.21
Correct choice index: 3
ADOPTION OF IFRS 16
Upon adoption of IFRS 16 on January 1, 2019, we recognized right-of-use assets of $2,257 million within property, plant and equipment, and lease liabilities of $2,304 million within debt, with an increase to our deficit of $19 million. These amounts were recognized in addition to assets under finance leases of $1,947 million and the corresponding finance lease liabilities of $2,097 million at December 31, 2018 under IAS 17. As a result, on January 1, 2019, our total right-of-use assets and lease liabilities amounted to $4,204 million and $4,401 million, respectively. The table below shows the impacts of adopting IFRS 16 on our January 1, 2019 consolidated statement of financial position.
BCE’s operating lease commitments at December 31, 2018 were $1,612 million. The difference between operating lease commitments at December 31, 2018 and lease liabilities of $2,304 million upon adoption of IFRS 16 at January 1, 2019, is due mainly to an increase of $1,122 million related to renewal options reasonably certain to be exercised, an increase of $112 million mainly related to non-monetary transactions and a decrease of ($542) million as a result of discounting applied to future lease payments, which was determined using a weighted average incremental borrowing rate of 3.49% at January 1, 2019.

DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325


Question: Analyse this data from a financial earnings document. What is the total change between December 31, 2018 to January 1, 2019 due to the adoption of IFRS 16?
Choices:
4456
2209
4522
4458
-59
Correct choice index: 0
Cost of Revenues and Gross Margin
Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018.
Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.

Years Ended December 31,
Change
2019
2018
$
%
(dollars in thousands)
Cost of revenues
$22,843
$27,154
$(4,311)
(16)%
Gross profit
26,193
31,477
(6,284)
(17)
Gross margin
53%
54%


Question: Analyse this data from a financial earnings document. What is the company's total cost of revenues in 2018 and 2019?
Choices:
4311
45686
16559
1
49997
Correct choice index: 4
entergy corporation and subsidiaries notes to financial statements liability to $ 60 million , and recorded the $ 2.7 million difference as a credit to interest expense .
the $ 60 million remaining liability was eliminated upon payment of the cash portion of the purchase price .
as of december 31 , 2016 , entergy louisiana , in connection with the waterford 3 lease obligation , had a future minimum lease payment ( reflecting an interest rate of 8.09% ( 8.09 % ) ) of $ 57.5 million , including $ 2.3 million in interest , due january 2017 that is recorded as long-term debt .
in february 2017 the leases were terminated and the leased assets were conveyed to entergy louisiana .
grand gulf lease obligations in 1988 , in two separate but substantially identical transactions , system energy sold and leased back undivided ownership interests in grand gulf for the aggregate sum of $ 500 million .
the initial term of the leases expired in july 2015 .
system energy renewed the leases for fair market value with renewal terms expiring in july 2036 .
at the end of the new lease renewal terms , system energy has the option to repurchase the leased interests in grand gulf or renew the leases at fair market value .
in the event that system energy does not renew or purchase the interests , system energy would surrender such interests and their associated entitlement of grand gulf 2019s capacity and energy .
system energy is required to report the sale-leaseback as a financing transaction in its financial statements .
for financial reporting purposes , system energy expenses the interest portion of the lease obligation and the plant depreciation .
however , operating revenues include the recovery of the lease payments because the transactions are accounted for as a sale and leaseback for ratemaking purposes .
consistent with a recommendation contained in a ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term .
the amount was a net regulatory liability of $ 55.6 million and $ 55.6 million as of december 31 , 2016 and 2015 , respectively .
as of december 31 , 2016 , system energy , in connection with the grand gulf sale and leaseback transactions , had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) that are recorded as long-term debt , as follows : amount ( in thousands ) .

Amount (In Thousands)
2017
$17,188
2018
17,188
2019
17,188
2020
17,188
2021
17,188
Years thereafter
257,812
Total
343,752
Less: Amount representing interest
309,393
Present value of net minimum lease payments
$34,359

.

Question: Analyse this data from a financial earnings document. what are the implicit interest costs for the 2018 lease payments , in thousands?
Choices:
0.0513
13225.7556
295427344
1585.8712
881.7444
Correct choice index: 4
NOTE 9 – FINANCIAL ITEMS
¹⁾ Interest for financial assets and liabilities not at fair value through profit and loss.

USDm
2019
2018
2017
Financial income
Interest income from cash and cash equivalents, including restricted cash ¹⁾
2.5
2.7
1.6
Exchange rate adjustments, including gain from forward exchange rate contracts
0.3
0.6
2.7
Total
2.8
3.3
4.3
Financial expenses
Interest expenses on mortgage and bank debt ¹⁾
39.3
35.7
33.3
Exchange rate adjustments, including loss from forward exchange rate contracts
0.2
0.1
3.2
Commitment fee
1.9
2.6
2.4
Other financial expenses
0.5
0.9
1.7
Total
41.9
39.3
40.6
Total financial items
-39.1
-36.0
-36.3


Question: Analyse this data from a financial earnings document. What was the change in total financial expenses in 2019 from 2018?
Choices:
-2.6
0
2.6
-38.8
81.2
Correct choice index: 2
Note 13 – Income Taxes
A summary of the components of the expense (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 is as follows:

(In thousands)
2019
2018
2017
Current
Federal
$(518)
$(8,001)
$466
State
(1,065)
(476)
(150)
International
(282)
11,705
6,458
Total Current
(1,865)
3,228
6,774
Deferred
Federal
24,801
(14,448)
8,024
State
5,815
(3,390)
1,882
International
(546)
581
4,167
Total Deferred
30,070
(17,257)
14,073
Total Income Tax Expense (Benefit)
$28,205
$(14,029)
$20,847


Question: Analyse this data from a financial earnings document. What was the change in deferred federal expense (benefit) between 2018 and 2019?
Choices:
25277
39249
392
-358324848
64050
Correct choice index: 1
ALTERNATIVE PERFORMANCE MEASURES – continued
Return on Invested Capital (RoIC): TORM defines RoIC as earnings before interest and tax (EBIT) less tax, divided by the average invested capital for the period. Invested capital is defined below.
RoIC expresses the returns generated on capital invested in the Group. The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors. RoIC is calculated as follows:

USDm
2019
2018
2017
Operating profit/(loss) (EBIT)
205.9
2.8
39.5
Tax
-0.8
-1.6
-0.8
EBIT less Tax
205.1
1.2
38.7
Invested capital, opening balance
1,469.4
1,406.0
1,387.7
Invested capital, ending balance
1,786.0
1,469.4
1,406.0
Average invested capital for the year
1,627.7
1,437.7
1,396.9
Return on Invested Capital (RoIC)
12.6%
0.1%
2.8%


Question: Analyse this data from a financial earnings document. What was the change in the Average invested capital for the year in 2019 from 2018?
Choices:
0
1
190
32
158
Correct choice index: 2
table of contents capital deployment program will be subject to market and economic conditions , applicable legal requirements and other relevant factors .
our capital deployment program does not obligate us to continue a dividend for any fixed period , and payment of dividends may be suspended at any time at our discretion .
stock performance graph the following stock performance graph and related information shall not be deemed 201csoliciting material 201d or 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filings under the securities act of 1933 or the exchange act , each as amended , except to the extent that we specifically incorporate it by reference into such filing .
the following stock performance graph compares our cumulative total stockholder return on an annual basis on our common stock with the cumulative total return on the standard and poor 2019s 500 stock index and the amex airline index from december 9 , 2013 ( the first trading day of aag common stock ) through december 31 , 2015 .
the comparison assumes $ 100 was invested on december 9 , 2013 in aag common stock and in each of the foregoing indices and assumes reinvestment of dividends .
the stock performance shown on the graph below represents historical stock performance and is not necessarily indicative of future stock price performance. .

12/9/2013
12/31/2013
12/31/2014
12/31/2015
American Airlines Group Inc.
$100
$103
$219
$175
Amex Airline Index
100
102
152
127
S&P 500
100
102
114
113

purchases of equity securities by the issuer and affiliated purchasers since july 2014 , our board of directors has approved several share repurchase programs aggregating $ 7.0 billion of authority of which , as of december 31 , 2015 , $ 2.4 billion remained unused under repurchase programs .

Question: Analyse this data from a financial earnings document. what was the rate of growth or decrease from 2014 to 2015 on the american airlines group inc .
Choices:
-4.88889
-44
-0.00201
-0.20091
-0.21891
Correct choice index: 3
Accrued Warranty
The following table summarizes the activity related to the Company’s product warranty liability during the following periods (in thousands):

Year Ended
June 30,
2019
June 30,
2018
Balance beginning of period
$12,807
$10,584
Warranties assumed due to acquisitions  
—
3,682
New warranties issued
22,919
10,491
Warranty expenditures
(20,947)
(11,950)
Balance end of period 
$14,779
$12,807


Question: Analyse this data from a financial earnings document. What was the change in the Warranty expenditures between 2018 and 2019?
Choices:
22441
-8997
250316650
8997
-8997000000
Correct choice index: 1
2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the acquisition .
awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied waste industries , inc .
and its subsidiaries who were not employed by republic services , inc .
prior to such date .
at december 31 , 2010 , there were approximately 15.3 million shares of common stock reserved for future grants under the 2006 plan .
stock options we use a binomial option-pricing model to value our stock option grants .
we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier .
expected volatility is based on the weighted average of the most recent one-year volatility and a historical rolling average volatility of our stock over the expected life of the option .
the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option .
we use historical data to estimate future option exercises , forfeitures and expected life of the options .
when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes .
the weighted-average estimated fair values of stock options granted during the years ended december 31 , 2010 , 2009 and 2008 were $ 5.28 , $ 3.79 and $ 4.36 per option , respectively , which were calculated using the following weighted-average assumptions: .

2010
2009
2008
Expected volatility
28.6%
28.7%
27.3%
Risk-free interest rate
2.4%
1.4%
1.7%
Dividend yield
2.9%
3.1%
2.9%
Expected life (in years)
4.3
4.2
4.2
Contractual life (in years)
7
7
7
Expected forfeiture rate
3.0%
3.0%
3.0%

republic services , inc .
notes to consolidated financial statements , continued .

Question: Analyse this data from a financial earnings document. what was the percentage growth in the weighted-average estimated fair values of stock options granted from 2009 to 2010
Choices:
0.39314
2.39314
5.28
-2.6438
2.54362
Correct choice index: 0
Net periodic benefit expense for our post-retirement benefit plans includes the following components:
We report service costs for our Combined Pension Plan and post-retirement benefit plans in cost of services and products and selling, general and administrative expenses in our consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017. Additionally, a portion of the service cost is also allocated to certain assets under construction, which are capitalized and reflected as part of property, plant and equipment in our consolidated balance sheets. The remaining components of net periodic benefit expense (income) are reported in other income, net in our consolidated statements of operations. As a result of ongoing efforts to reduce our workforce, we recognized a one-time charge in 2019 of $6 million and in 2018 of $15 million for special termination benefit enhancements paid to certain eligible employees upon voluntary retirement.

Post-Retirement Plans
Years Ended December 31,
2019
2018
2017
(Dollars in milions)
Service cost
$15
18
18
Interest cost
110
97
100
Expected return on plan assets
(1)
(1)
(2)
Recognition of prior service cost
16
20
20
Net periodic post-retirement benefit expense
$140
134
136


Question: Analyse this data from a financial earnings document. What is the sum of service costs in 2017, 2018 and 2019?
Choices:
51000000
33
51
48
133
Correct choice index: 2