trismik/FinRAG huggingface dataset:
Manoj Shetty
(1) Represents accelerated vesting of 20,687 stock options. Pursuant to Mr. Shetty's stock option agreement (January 17, 2019), if Mr.
Shetty’s employment is terminated without cause or for good reason within six months following a “change in control”, he will become
immediately vested in all outstanding unvested stock options, and all of Mr. Shetty’s outstanding options shall remain exercisable in
accordance with their terms, but in no event for less than 90 days after such termination
(2) Represents accelerated vesting of 8,107 unvested performance restricted stock units. Pursuant to Mr. Shetty's performance restricted
stock unit agreement (dated January 17, 2019), if Mr. Shetty’s employment is terminated without cause or for good reason within six
months following a “change in control” or if Mr. Shetty's employment is terminated due to death or total disability, all non-vested units
shall accelerate and be vested as of the date of termination.

Type of Payment
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($)
Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($)
Change In Control Only ($)
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation Cash Compensation (Salary & Non-Equity Incentive
-
-
-
-
Value of Accelerated Vesting of Stock Option Awards
-
-
-
74,100 (1)
Value of Accelerated Vesting of Restricted Stock Unit Awards
-
-
-
-
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards
- -
204,000 (2)
-
204,000 (2)
Medical and Other Benefits
-
-
-
-
Total
-
204,000
-
278,100


Question: Analyse this data from a financial earnings document. What is Manoj Shetty's total accelerated vesting of stock options and unvested performance restricted stock units?
Choices:
20685
8105
28794
12580
49481
Correct choice index: 2
included in the corporate and consumer loan tables above are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup .
in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield .
accordingly , these loans have been excluded from the impaired loan information presented above .
in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield .
however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield .
where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method .
the carrying amount of the company 2019s purchased distressed loan portfolio at december 31 , 2010 was $ 392 million , net of an allowance of $ 77 million as of december 31 , 2010 .
the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2010 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

In millions of dollars
Accretable yield
Carrying amount of loan receivable
Allowance
Beginning balance
$27
$920
$95
Purchases(1)
1
130
—
Disposals/payments received
(11)
(594)
—
Accretion
(44)
44
—
Builds (reductions) to the allowance
128
—
(18)
Increase to expected cash flows
(2)
19
—
FX/other
17
(50)
—
Balance at December 31, 2010(2)
$116
$469
$77

( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 130 million of purchased loans accounted for under the level-yield method and $ 0 under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 131 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 315 million of loans accounted for under the level-yield method and $ 154 million accounted for under the cost-recovery method. .

Question: Analyse this data from a financial earnings document. in 2010 what was the percentage change of the carrying amount of loan receivable net of the allowance
Choices:
-0.45576
-0.52485
-433
0.04813
-0.54667
Correct choice index: 1
american tower corporation and subsidiaries notes to consolidated financial statements acquisition accounting upon closing of the acquisition .
based on current estimates , the company expects the value of potential contingent consideration payments required to be made under these agreements to be between zero and $ 4.4 million .
during the year ended december 31 , 2014 , the company ( i ) recorded a decrease in fair value of $ 1.7 million in other operating expenses in the accompanying consolidated statements of operations , ( ii ) recorded settlements under these agreements of $ 3.5 million , ( iii ) reduced its contingent consideration liability by $ 0.7 million as a portion of the company 2019s obligations was assumed by the buyer in conjunction with the sale of operations in panama and ( iv ) recorded additional liability of $ 0.1 million .
as a result , the company estimates the value of potential contingent consideration payments required under these agreements to be $ 2.3 million using a probability weighted average of the expected outcomes as of december 31 , 2014 .
other u.s . 2014in connection with other acquisitions in the united states , the company is required to make additional payments if certain pre-designated tenant leases commence during a specified period of time .
during the year ended december 31 , 2014 , the company recorded $ 6.3 million of contingent consideration liability as part of the preliminary acquisition accounting upon closing of certain acquisitions .
during the year ended december 31 , 2014 , the company recorded settlements under these agreements of $ 0.4 million .
based on current estimates , the company expects the value of potential contingent consideration payments required to be made under these agreements to be between zero and $ 5.9 million and estimates it to be $ 5.9 million using a probability weighted average of the expected outcomes as of december 31 , 2014 .
for more information regarding contingent consideration , see note 12 .
7 .
accrued expenses accrued expenses consists of the following as of december 31 , ( in thousands ) : .

2014
2013 (1)
Accrued property and real estate taxes
$61,206
$54,529
Payroll and related withholdings
57,110
50,843
Accrued construction costs
46,024
52,446
Accrued rent
34,074
28,456
Other accrued expenses
219,340
234,914
Balance as of December 31,
$417,754
$421,188

( 1 ) december 31 , 2013 balances have been revised to reflect purchase accounting measurement period adjustments. .

Question: Analyse this data from a financial earnings document. how much of the of contingent consideration for acquisitions was actually settled in 2014?
Choices:
15.75
0.93651
0.06349
0.0678
-0.06349
Correct choice index: 2
Property and Equipment
Property and equipment is recorded at cost and consists of furniture, computers, other office equipment, and leasehold improvements. We depreciate the cost of furniture, computers, and other office equipment on a straight-line basis over their estimated useful lives (five years for office equipment, seven years for furniture and fixtures). Leasehold improvements are depreciated over the lesser of their useful lives or the term of the lease. Depreciation and amortization expense for 2019, 2018, and 2017 was approximately $8.0 million, $8.6 million, and $9.1 million, respectively, and was included in “Depreciation and amortization” in the Consolidated Statements of Income. Amortization expense on intangible assets in 2019, 2018 and 2017 was immaterial.
Property and equipment, at cost, consist of the following (in thousands):

December 31
2019
2018
Office equipment
$ 38,373
$ 39,633
Furniture and fixtures
5,017
4,610
Leasehold improvement
23,534
19,430
Property and equipment, gross
66,924
63,673
Less accumulated depreciation
(44,199 )
(49,355 )
Property and equipment, net
$ 22,725
$ 14,318


Question: Analyse this data from a financial earnings document. What is the change in office equipment cost in 2019 and 2018?
Choices:
78006
-1260
1260
45459
35023
Correct choice index: 2
10 Taxation (continued)
There are unrecognised deferred tax assets on the following temporary differences (presented below before the application of the relevant tax rate) due to uncertainty over the level of profits in the non-REIT elements of the Group in future periods:
The Company recognises no deferred tax asset or liability (2018: nil).

£m
2019
2018
Revenue losses – UK
398.4
300.8
Capital losses – UK
34.5
34.2
Derivative financial instruments
172.7
184.9
Other temporary differences
20.1
9.7
Total unrecognised temporary differences
625.7
529.6


Question: Analyse this data from a financial earnings document. What is the change in capital losses from the UK between 2018 and 2019?
Choices:
14.4
364.2
0.3
68.7
-266.3
Correct choice index: 2
entergy new orleans , inc .
and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 3.9 million primarily due to higher net revenue , partially offset by higher depreciation and amortization expenses , higher interest expense , and lower other income .
2015 compared to 2014 net income increased $ 13.9 million primarily due to lower other operation and maintenance expenses and higher net revenue , partially offset by a higher effective income tax rate .
net revenue 2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges .
following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Amount (In Millions)
2015 net revenue
$293.9
Retail electric price
39.0
Net gas revenue
(2.5)
Volume/weather
(5.1)
Other
(8.1)
2016 net revenue
$317.2

the retail electric price variance is primarily due to an increase in the purchased power and capacity acquisition cost recovery rider , as approved by the city council , effective with the first billing cycle of march 2016 , primarily related to the purchase of power block 1 of the union power station .
see note 14 to the financial statements for discussion of the union power station purchase .
the net gas revenue variance is primarily due to the effect of less favorable weather on residential and commercial sales .
the volume/weather variance is primarily due to a decrease of 112 gwh , or 2% ( 2 % ) , in billed electricity usage , partially offset by the effect of favorable weather on commercial sales and a 2% ( 2 % ) increase in the average number of electric customers. .

Question: Analyse this data from a financial earnings document. what is the growth rate in net revenue in 2016 for entergy new orleans , inc?
Choices:
0.07928
-270.6
-0.00979
0
12.61373
Correct choice index: 0
during 2015 , $ 82 million of provision recapture was recorded for purchased impaired loans compared to $ 91 million of provision recapture during 2014 .
charge-offs ( which were specifically for commercial loans greater than a defined threshold ) during 2015 were $ 12 million compared to $ 42 million during 2014 .
at december 31 , 2015 and december 31 , 2014 , the alll on total purchased impaired loans was $ .3 billion and $ .9 billion , respectively .
the decline in alll was primarily due to the change in our derecognition policy .
for purchased impaired loan pools where an allowance has been recognized , subsequent increases in the net present value of cash flows will result in a provision recapture of any previously recorded alll to the extent applicable , and/or a reclassification from non-accretable difference to accretable yield , which will be recognized prospectively .
individual loan transactions where final dispositions have occurred ( as noted above ) result in removal of the loans from their applicable pools for cash flow estimation purposes .
the cash flow re- estimation process is completed quarterly to evaluate the appropriateness of the alll associated with the purchased impaired loans .
activity for the accretable yield during 2015 and 2014 follows : table 66 : purchased impaired loans 2013 accretable yield .

In millions
2015
2014
January 1
$1,558
$2,055
Accretion (including excess cash recoveries)
(466)
(587)
Net reclassifications to accretable from non-accretable
226
208
Disposals
(68)
(118)
December 31
$1,250
$1,558

note 5 allowances for loan and lease losses and unfunded loan commitments and letters of credit allowance for loan and lease losses we maintain the alll at levels that we believe to be appropriate to absorb estimated probable credit losses incurred in the portfolios as of the balance sheet date .
we use the two main portfolio segments 2013 commercial lending and consumer lending 2013 and develop and document the alll under separate methodologies for each of these segments as discussed in note 1 accounting policies .
a rollforward of the alll and associated loan data follows .
the pnc financial services group , inc .
2013 form 10-k 141 .

Question: Analyse this data from a financial earnings document. at december 31 , 2015 what was the net change from december 31 , 2014 on alll on total purchased impaired loans in billions?
Choices:
-0.6
207.1
1.2
-750
-0.7
Correct choice index: 0
As of December 31, 2019, maturities of lease liabilities were as follows:
As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Operating Leases
Finance Leases
(Dollars in millions)
2020
$460
47
2021
361
28
2022
308
22
2023
265
22
2024
194
21
Thereafter
686
170
Total lease payments
2,274
310
Less: interest
(516)
(90)
Total
$1,758
220
Less: current portion
(416)
(35)
Long-term portion
$1,342
185


Question: Analyse this data from a financial earnings document. What is the sum of finance leases from 2020 to 2024?
Choices:
75
14000
140
-54
121
Correct choice index: 2
15. Income Taxes
Income before income taxes is as follows (in thousands):

Year Ended
June 30, 2019
June 30, 2018
June 30, 2017
Domestic 
$22,330
$(55,197)
$(7,228)
Foreign  
(48,204)
8,550
9,824
Total 
$(25,874)
$(46,647)
$2,596


Question: Analyse this data from a financial earnings document. What was the percentage change in the total income between 2018 and 2019?
Choices:
-44.53
0.2
-0.45
55.44
6742000
Correct choice index: 0
b. Employee Performance Rights Plan
The Employee Performance Rights Plan (the Rights Plan) was approved by shareholders at the Company’s AGM on 23 November 2017. Under the Rights Plan, awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
Performance rights issued under the Employee Performance Rights Plan are valued on the same basis as those issued to KMP, which is described in Note 16(d).
1. The vesting date for rights granted on 2 July 2017 and 2 July 2018 is the date on which the Board notifies the executive that the rights have vested, after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed. This is likely to be 31 August 2020 and 31 August 2021 respectively.
No performance rights vested or lapsed during the financial year. The number of performance rights issued and outstanding at 30 June 2018 was 355,316, consisting solely of the performance rights granted on 2 July 2017.
The weighted average contractual life of outstanding performance rights at the end of the financial year is 1.77 years (2018: 2.17 years).

Performance rights issued and outstanding at 30 June 2019
Grant Date
Vesting Date1
Fair Value per Right $
Rights Granted
No. of Rights at 30/6/2019
2 Jul 2017
31 Aug 2020
3.815
355,316
355,316
2 Jul 2018
31 Aug 2021
3.01
530,652
530,652
Total
885,968
885,968


Question: Analyse this data from a financial earnings document. What was the total fair value for all rights granted?
Choices:
2952793.06
29527.93
1355530.54
241731.98
1597270.15
Correct choice index: 0
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
Total expense and other (income) increased 13.7 percent in the fourth quarter with an expense-to-revenue ratio of 32.6 percent compared to 28.7 percent in the fourth quarter of 2018. The year-to-year increase was a result of higher spending (15 points) driven by Red Hat (15 points) and higher acquisitionrelated charges and amortization of acquired intangible assets associated with the Red Hat transaction (4 points), partially offset by higher divestiture gains (3 points) and lower non-operating retirement-related costs (3 points).
Total operating (non-GAAP) expense and other income increased 14.7 percent year to year primarily driven by the higher spending, partially offset by the divestiture gains, as described above.

($ in millions)
For the fourth quarter:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$7,107
$6,253
13.7%
Non-operating adjustments
Amortization of acquired intangible assets
(294)
(106)
176.0
Acquisition-related charges
(27)
(13)
104.7
Non-operating retirement related (costs)/income
(196)
(387)
(49.4)
Operating (non-GAAP) expense and other (income)
$6,591
$5,746
14.7%
Total consolidated expense-to-revenue ratio
32.6%
28.7%
3.9pts
Operating (non-GAAP) expense-to-revenue ratio
30.3%
26.4%
3.9pts


Question: Analyse this data from a financial earnings document. What is the average Amortization of acquired intangible assets?
Choices:
-53
200
3406
-200
-172
Correct choice index: 3
14. Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
(1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.

Fiscal Year Ended August 31,
2019
2018
2017(2)
Employee severance and benefit costs
$16,029
$16,269
$56,834
Lease costs
(41)
1,596
3,966
Asset write-off costs
(3,566)
16,264
94,346
Other costs
13,492
2,773
5,249
Total restructuring and related charges(1)
$25,914
$36,902
$160,395


Question: Analyse this data from a financial earnings document. What was the change in Employee severance and benefit costs between 2017 and 2018?
Choices:
-4056500
73103
-56836
-40565
-20633
Correct choice index: 3
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES
Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,
2018
2019
Loans due from subsidiaries - non-current portion
46,698
45,377
Loans due from subsidiaries - current portion
2,064
2,123
Total
48,762
47,500


Question: Analyse this data from a financial earnings document. What is the change in Loans due from subsidiaries - current portion from 2018 to 2019?
Choices:
5900
59
0
-59
43313
Correct choice index: 1
During the period 5.0 million (2017/18: 5.0 million) options were granted under the Sharesave Plan, with a weighted average exercise price at the date of exercise of 30 pence per ordinary share (2017/18: 33 pence).
The options outstanding at 30 March 2019 had a weighted average exercise price of 32 pence (2017/18: 33 pence), and a weighted average remaining contractual life of 1.6 years (2017/18: 1.6 years).
In 2018/19, the Group recognised an expense of £2.1m (2017/18: £2.8m), related to all equity-settled share-based payment transactions.
Premier Foods plc Sharesave Plan

2018/19
2017/18
Weighted average exercise price
Weighted average exercise price
Options
(p)
Options
(p)
Outstanding at the beginning of the period
17,835,628
33
20,231,334
35
Exercised during the period
(4,306,470)
32
(3,536,539)
34
Granted during the period
5,022,240
30
4,988,669
33
Forfeited/lapsed during the period
(2,447,511)
33
(3,847,836)
44
Outstanding at the end of the period
16,103,887
32
17,835,628
33
Exercisable at the end of the period
2,673,154
32
792,451
35


Question: Analyse this data from a financial earnings document. What is the change in options granted between 2017/18 and 2018/19?
Choices:
0
33604
33571
5022207
1
Correct choice index: 2
Significant components of our deferred tax assets and liabilities are as follows:
The deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions. The total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income (loss), retained earnings and goodwill.
We calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse.

September 30,
2019
2018
(in thousands)
Deferred tax assets:
Accrued employee benefits
$ 11,409
$ 8,285
Allowances for loss contingencies
3,561
3,518
Deferred compensation
3,071
3,272
Intangible assets
—
1,361
Inventory valuation
8,036
1,154
Long-term contracts
6,995
7,751
Prepaid and accrued expenses
1,816
1,229
Retirement benefits
4,967
1,398
Tax credit carryforwards
33,118
35,137
Loss carryforwards
36,248
29,097
Other
818
264
Total gross deferred tax assets
110,039
92,466
Valuation allowance
(69,098)
(81,838)
Total deferred tax assets
40,941
10,628
Deferred tax liabilities:
Debt obligation basis difference
(4,582)
—
Deferred revenue
(12,135)
(2,351)
Intangible assets
(18,592)
—
Property, plant and equipment
(4,524)
(5,079)
Unremitted earnings
(977)
(823)
Other
(587)
(351)
Total deferred tax liabilities
(41,397)
(8,604)
Net deferred tax asset (liability)
$ (456)
$ 2,024


Question: Analyse this data from a financial earnings document. What is the change in the amount of prepaid and accrued expenses from 2018 to 2019?
Choices:
587
2231864
-587
1816
795
Correct choice index: 0