trismik/FinRAG huggingface dataset:
In October 2013, the Company ceased to allow new employees to join certain defined benefit plans, except under certain circumstances, and commenced a defined contribution pension plan for new employees.
The Company made contributions of $1.2 million for various defined contribution arrangements during 2019 (December 31, 2018 — $0.9 million).
The Company’s funding policy is to make contributions to its defined benefit pension funds based on actuarial cost methods as permitted and required by pension regulatory bodies. Contributions reflect actuarial assumptions concerning future investment returns, salary projections and future service benefits. Plan assets are represented primarily by Canadian and foreign equity securities, fixed income instruments and short-term investments.
The Company provides certain health care and life insurance benefits for some of its retired employees and their dependents. Participants are eligible for these benefits generally when they retire from active service and meet the eligibility requirements for the pension plan. These benefits are funded primarily on a pay-as-you-go basis, with the retiree generally paying a portion of the cost through contributions, deductibles and coinsurance provisions.
The balance sheet obligations, distributed between pension and other post-employment benefits, included in other long-term liabilities (Note 23) were as follows:

As at December 31,
2019
2018
Pension benefits
$8,566
$10,905
Other post-employment benefits
23,508
21,330
Accrued benefit liabilities
$32,074
$32,235


Question: Analyse this data from a financial earnings document. What is the company's total accrued benefits as at December 31, 2018 and 2019?
Choices:
32075
64309000
32258
64148
64309
Correct choice index: 4
22. Cash and cash equivalents
Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment.
Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency.
At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent).
For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.

2019
2018
$ million
$ million
Cash at bank
103.9
57.7
Short-term bank deposits
79.3
63.9
183.2
121.6


Question: Analyse this data from a financial earnings document. What was the change in the cash at bank?
Choices:
161.6
0
25.3
21.6
46.2
Correct choice index: 4
the graph below shows a five-year comparison of the cumulative shareholder return on the company's common stock with the cumulative total return of the s&p small cap 600 index and the russell 1000 index , both of which are published indices .
comparison of five-year cumulative total return from december 31 , 2005 to december 31 , 2010 assumes $ 100 invested with reinvestment of dividends period indexed returns .

BasePeriod
INDEXED RETURNS
Company/Index
12/31/05
12/31/06
12/31/07
12/31/08
12/31/09
12/31/10
A O SMITH CORP
100.0
108.7
103.3
88.8
133.6
178.8
S&P SMALL CAP 600 INDEX
100.0
115.1
114.8
78.1
98.0
123.8
RUSSELL 1000 INDEX
100.0
115.5
122.1
76.2
97.9
113.6

2005 2006 2007 2008 2009 2010 smith ( a o ) corp s&p smallcap 600 index russell 1000 index .

Question: Analyse this data from a financial earnings document. what was the difference in the cumulative total return for a o smith corp and the russell 1000 index for the five year period ended 12/31/10?
Choices:
0.788
-0.005
109.352
0.2
0.652
Correct choice index: 4
Note 3: Debt
A summary of debt is as follows (amounts in thousands):
(1) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $13.3 million as of March 31, 2018.
(2) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $8.7 million as of March 31, 2019.
(3) Amount shown is net of discount of $2.1 million as of March 31, 2019.
(4) Amounts shown are net of discounts of $0.6 million and $0.5 million as of March 31, 2019 and 2018, respectively.

March 31,
2019
2018
Term Loan Credit Agreement (1)
$—
$318,782
TOKIN Term Loan Facility (2)
276,808
—
Customer Advances (3)
11,270
—
Other, net (4)
6,393
5,841
Total debt
294,471
324,623
Current maturities
(28,430)
(20,540)
Total long-term debt
$266,041
$304,083


Question: Analyse this data from a financial earnings document. What was the change in Total debt between 2018 and 2019?
Choices:
30152
-3015200
-30152
30150
0
Correct choice index: 2
Note 4 – Fair Value Measurements
Assets and Liabilities Measured at Fair Value
The Company’s contingent earn-out liabilities are measured at fair value. These liabilities were estimated using Level 3 inputs. The fair value of contingent consideration was determined based on a probability-based approach which includes projected results, percentage probability of occurrence and the application of a discount rate to present value the payments. A significant change in projected results, discount rate, or probabilities of occurrence could result in a significantly higher or lower fair value measurement. Changes in the fair value of contingent earn-out liabilities are reflected in operating expenses on the Company’s consolidated statements of operations.
The following table presents the changes in Level 3 contingent earn-out liabilities:
In May 2019, the Company fully settled its Del Monte earn-out liability for $200. The long-term portion of contingent earn-out liabilities was $7,957 and $2,792 as of December 27, 2019 and December 28, 2018, respectively, and are reflected as other liabilities and deferred credits on the Company’s consolidated balance sheets. The remaining short-term portion of earn-out liabilities are reflected as accrued liabilities on the Company’s consolidated balance sheets. Contingent earn-out liability payments in excess of the acquisition date fair value of the underlying contingent earn-out liability are classified as operating activities on the Company’s consolidated statements of cash flows and all other such payments are classified as financing activities.

Del Monte 
Fells Point 
Bassian 
Other Acquisitions
Total
Balance December 29, 2017
$649
$4,579
$—
$—
$5,228
Acquisition value
—
—
—
1,414
1,414
Cash payments
—
(3,000)
—
—
(3,000)
Changes in fair value
(649)
2,070
—
27
1,448
Balance December 28, 2018
—
3,649
—
1,441
5,090
Acquisition value
—
—
7,450
479
7,929
Cash payments
(200)
(3,000)
—
(1,000)
(4,200)
Changes in fair value
200
3,895
507
1,277
5,879
Balance December 27, 2019
$—
$4,544
$7,957
$2,197
$14,698


Question: Analyse this data from a financial earnings document. What is the change in long-term portion of contingent earn-out liabilities for 2018 and 2019?
Choices:
-2765
-1378
0
-5165
5165
Correct choice index: 4
Item 10. Directors, Executive Officers and Corporate Governance.
Executive Officers and Directors
The following sets forth certain information with respect to our executive officers and directors..
Garo H. Armen, PhD, Executive Chairman, is one of our founders and joined us in September 2004. Garo H. Armen is Chairman and Chief Executive Officer of Agenus
Inc., a biotechnology company he co-founded in 1994. From mid-2002 through 2004, he also served as Chairman of the Board of the biopharmaceutical company Elan
Corporation, plc, which he successfully restructured. Prior to Agenus Inc., Dr. Armen established Armen Partners, a money management firm specializing in biotechnology and
pharmaceutical companies and was the architect of the widely publicized creation of the Immunex Lederle oncology business in 1993. Earlier, he was a senior vice president of
research at Dean Witter Reynolds, having begun his career on Wall Street as an analyst and investment banker at EF Hutton. In 2002, Dr. Armen founded the Children of
Armenia Fund, a nonprofit organization dedicated to significantly rebuilding and revitalizing impoverished rural Armenian towns to provide immediate and sustainable benefits
to children and youth. He received the Ellis Island Medal of Honor in 2004 for his humanitarian efforts, and received the Sabin Humanitarian Award from the Sabin Vaccine
Institute in 2006 for his achievements in biotechnology and progressing medical research. Dr. Armen was also the Ernst & Young 2002 New York City Biotechnology
Entrepreneur of the Year, and received a Wings of Hope Award in 2005 from The Melanoma Research Foundation for his ongoing commitment to the melanoma community. Dr.
Armen received a PhD in physical chemistry from the Graduate Center, City University of New York, after which he worked as a research fellow at Brookhaven National
Laboratories in Long Island, NY. Dr. Armen brings to our Board a deep historical and practical knowledge of the business of the Company and its technologies, as well as
years of expertise in the financial and biopharmaceutical arenas.

Name
Age
Position (s)
Garo H. Armen
67
Executive Chairman of the Board of Directors
Alexander K. Arrow
49
Chief Financial Officer
Robert B. Stein
69
Director
Khalil Barrage
55
Director
Brian J. Corvese
62
Director
Josh Silverman
49
Director


Question: Analyse this data from a financial earnings document. What is the average age of the directors in the company?
Choices:
2878.75
58.75
0
0.02
2278.5
Correct choice index: 1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Accounts Receivable and Deferred Rent Asset—The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry, and 54% of its current-year revenues are derived from four tenants.
The Company’s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term.
The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants. In recognizing tenant revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management’s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations.
Accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant’s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured. These allowances are generally estimated based on payment patterns, days past due and collection history, and incorporate changes in economic conditions that may not be reflected in historical trends, such as tenants in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowances when they are determined to be uncollectible. Such determination includes analysis and consideration of the particular conditions of the account. Changes in the allowances were as follows:
(1) In 2019, write-offs are primarily related to uncollectible amounts in India. In 2018 and 2017, recoveries include recognition of revenue resulting from collections of previously reserved amounts.

Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$282.4
$131.0
$45.9
Current year increases
104.3
157.8
87.2
Write-offs, recoveries and other (1)
(223.4)
(6.4)
(2.1)
Balance as of December 31,
$163.3
$282.4
$131.0


Question: Analyse this data from a financial earnings document. What was the change in balance as of January 1 between 2018 and 2019?
Choices:
151.4
151400000
413.4
19833.4
178.1
Correct choice index: 0
Note 2: Net Income Per Share
Basic net income per share is computed using the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed by adjusting the weighted-average number of common shares outstanding for the effect of dilutive potential common shares outstanding during the period. Potential common shares included in the diluted calculation consist of incremental shares issuable upon the exercise of outstanding stock options calculated using the treasury stock method.
The following table sets forth the calculation of basic and diluted net income per share (in thousands, except per share amounts):
For the years ended December 31, 2019 and 2018, options to purchase 200,000 and 200,000 shares of common stock, respectively, were not included in the computation of diluted net income per share because the effect would have been anti-dilutive.

Year Ended December 31,
2019
2018
Net income
$4,155
$4,661
Weighted average common shares—basic
11,809
12,323
Effect of dilutive securities: stock options
226
187
Weighted average common shares—diluted
12,035
12,510
Net income per share—basic
$0.35
$0.38
Net income per share—diluted
$0.35
$0.37


Question: Analyse this data from a financial earnings document. What is the average basic net income per share for 2018 and 2019?
Choices:
0
0.46
2077.69
0.36
1.04
Correct choice index: 3
Production start-up
Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs. Costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site, related legal and regulatory costs, and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures. In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
The following table shows production start-up expense for the years ended December 31, 2019, 2018, and 2017:
During 2019, we incurred production start-up expense at our new facility in Lake Township, Ohio. We also incurred production start-up expense at our second facility in Ho Chi Minh City, Vietnam in early 2019. During 2018, we incurred production start-up expense for the transition to Series 6 module manufacturing at our facilities in Kulim, Malaysia and Ho Chi Minh City, Vietnam. We also incurred production start-up expense for the transition to Series 6 module manufacturing at our facility in Perrysburg, Ohio in early 2018.

Years Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Production start-up
$45,915
$90,735
$42,643
$(44,820)
(49)%
$48,092
113%
% of net sales
1.5%
4.0%
1.4%


Question: Analyse this data from a financial earnings document. What is the net difference in production start-up expense between 2019 and 2017?
Choices:
3272
1
0
-44820
139527896
Correct choice index: 0
Customers and Markets
Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,
Region
2017
2018
2019
%
%
%
Taiwan
32.8
36.4
36.4
Singapore
20.6
16.4
16.2
China (including Hong Kong)
12.7
12.2
12.9
Japan
3.2
3.9
6.6
USA
12.2
15.6
13.5
Europe
9.6
8.3
4.7
Others
8.9
7.2
9.7
Total
100.0
100.0
100.0


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in customers from Taiwan from 2018 to 2019?
Choices:
4
0
1
-9
12
Correct choice index: 1
Cash Flows
The following table summarizes key cash flow activity for the years ended December 31, 2019, 2018, and 2017 (in thousands):
Operating Activities
The increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects, including the Sunshine Valley, Sun Streams, and California Flats projects, and advance payments received for sales of solar modules prior to the step down in the U.S. investment tax credit as discussed above. These increases were partially offset by operating expenditures associated with initial ramp of certain Series 6 manufacturing lines and expenditures for the construction of certain projects.
Investing Activities
The decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments, partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018.
Financing Activities
The decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in Australia, Japan, and India.

2019
2018
2017
Net cash provided by (used in) operating activities
$174,201
$(326,809)
$1,340,677
Net cash used in investing activities
(362,298)
(682,714)
(626,802)
Net cash provided by financing activities
74,943
255,228
192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash.
(2,959)
(13,558)
8,866
Net (decrease) increase in cash, cash equivalents and restricted cash
$(116,113)
$(767,853)
$914,786


Question: Analyse this data from a financial earnings document. What is the increase in cash provided by operating activities from 2018 to 2019?
Choices:
501010
0
518854
165335
536499
Correct choice index: 0
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
18. Revenues from Contracts with Customers
The Group has recognized the following amounts relating to revenues:
Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement.
Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period.

For the year ended December 31,
2017
2018
2019
Revenues from fixed rate time charters
485,961
515,324
558,266
Revenues from variable rate time charters
—
—
64,334
Revenues from The Cool Pool Limited (GasLog vessels)
38,046
102,253
45,253
Revenues from vessel management services
1,222
767
784
Total
525,229
618,344
668,637


Question: Analyse this data from a financial earnings document. What was the change in revenues from The Cool Pool Limited  from 2017 to 2018?
Choices:
-64207
57000
64207
447915
140299
Correct choice index: 2
In 2019 we recorded $5 million of impairment, restructuring charges and other related closure costs, mainly consisting of impairment of equipment and licenses dedicated exclusively to certain development projects that were cancelled, while no alternative future use was identified internally.
In 2018 we recorded $21 million of impairment, restructuring charges and other related closure costs, consisting of: (i) $19 million related to the set-top box restructuring plan and (ii) $2 million of impairment of acquired technologies, for which it was determined that they had no future alternative use.
In 2017 we recorded $45 million of impairment, restructuring charges and other related closure costs, primarily consisting of: (i) $34 million of net restructuring charges related to the set-top box restructuring plan; (ii) $13 million of restructuring charges related to the restructuring plan in Bouskoura, Morocco;
(iii) $3 million charge relating to the update of the existing unused lease provision and (iv) $5 million income for the reversal of provisions related to previously announced restructuring plans, mainly the Embedded Processing Solutions business restructuring plan, for which accrued provisions were not fully used at completion of the plan.

Year Ended December 31,
2019
2018
2017
(In millions)
Impairment, restructuring charges and other related closure costs
$(5)
$(21)
$(45)


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Impairment, restructuring charges and other related closure costs from 2017 to 2018?
Choices:
24
-24
18
0
58
Correct choice index: 1
4. Cash and Cash Equivalents
The following table summarizes the components of our cash and cash equivalents (amounts in millions):

At December 31,
2019
2018
Cash
$437
$268
Foreign government treasury bills
37
32
Money market funds
5,320
3,925
Cash and cash equivalents
$5,794
$4,225


Question: Analyse this data from a financial earnings document. What was the change in cash between 2018 and 2019?
Choices:
2
-169
-3788
169
433
Correct choice index: 3
The following table summarizes activity for the interest rate swap:
There were no transfers between Level 1, Level 2 or Level 3 fair value hierarchy categories of financial instruments in the years ended December 31, 2019 and 2018.
Financial Instruments Not Recorded at Fair Value on a Recurring Basis
Some of the Company’s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. Such financial assets and financial liabilities include: cash and cash equivalents, restricted cash, net receivables, certain other assets, accounts payable, accrued price protection liability, accrued expenses, accrued compensation costs, and other current liabilities. The Company’s long-term debt is not recorded at fair value on a recurring basis, but is measured at fair value for disclosure purposes (Note8 ).

Fair Value at December 31,
2019
2018
(in thousands)
Interest rate swap
Beginning balance
$1,623
$734
Unrealized gain (loss) recognized in other comprehensive income (loss)
(1,660)
889
Ending balance
$(37)
1,623


Question: Analyse this data from a financial earnings document. What was the change in the ending balance from 2018 to 2019?
Choices:
0
-1660
-1622
-1660000000
-926
Correct choice index: 1