trismik/FinRAG huggingface dataset:
underlying physical transaction occurs .
we have not qualified commodity derivative instruments used in our osm or rm&t segments for hedge accounting .
as a result , we recognize in net income all changes in the fair value of derivative instruments used in those operations .
open commodity derivative positions as of december 31 , 2008 and sensitivity analysis at december 31 , 2008 , our e&p segment held open derivative contracts to mitigate the price risk on natural gas held in storage or purchased to be marketed with our own natural gas production in amounts that were in line with normal levels of activity .
at december 31 , 2008 , we had no significant open derivative contracts related to our future sales of liquid hydrocarbons and natural gas and therefore remained substantially exposed to market prices of these commodities .
the osm segment holds crude oil options which were purchased by western for a three year period ( january 2007 to december 2009 ) .
the premiums for the purchased put options had been partially offset through the sale of call options for the same three-year period , resulting in a net premium liability .
payment of the net premium liability is deferred until the settlement of the option contracts .
as of december 31 , 2008 , the following put and call options were outstanding: .

Option Expiration Date
2009
Option Contract Volumes<i>(Barrels per day)</i>:
Put options purchased
20,000
Call options sold
15,000
Average Exercise Price<i>(Dollars per barrel</i>):
Put options
$50.50
Call options
$90.50

in the first quarter of 2009 , we sold derivative instruments at an average exercise price of $ 50.50 which effectively offset the open put options for the remainder of 2009 .
at december 31 , 2008 , the number of open derivative contracts held by our rm&t segment was lower than in previous periods .
starting in the second quarter of 2008 , we decreased our use of derivatives to mitigate crude oil price risk between the time that domestic spot crude oil purchases are priced and when they are actually refined into salable petroleum products .
instead , we are addressing this price risk through other means , including changes in contractual terms and crude oil acquisition practices .
additionally , in previous periods , certain contracts in our rm&t segment for the purchase or sale of commodities were not qualified or designated as normal purchase or normal sales under generally accepted accounting principles and therefore were accounted for as derivative instruments .
during the second quarter of 2008 , as we decreased our use of derivatives , we began to designate such contracts for the normal purchase and normal sale exclusion. .

Question: Analyse this data from a financial earnings document. using the above listed average exercise price , what were the value of the call options sold?
Choices:
15090.5
1357500
1810000
8190.2
1357500.0
Correct choice index: 4
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 6. Property, Equipment and Software
The following table shows depreciation and amortization expense, as well as recorded impairment losses related to abandoned capitalized software projects that are recorded within general and administrative expense in the Consolidated Statements of Operations. We determined that these software projects would not generate future cash flows through use or disposal to a third party and, as such, the fair value as of the respective reporting dates was $0.

Year Ended December 31,
2019
2018
2017
Depreciation expense
$2,540
$2,320
$2,149
Amortization expense
4,764
2,158
1,834
Impairment losses
—
19
78


Question: Analyse this data from a financial earnings document. What was the percentage change in impairment losses between 2017 and 2018?
Choices:
-0.04
-0.76
-310.53
-75.64
-59
Correct choice index: 3
asset category target allocation total quoted prices in active markets for identical assets ( level 1 ) significant observable inputs ( level 2 ) significant unobservable inputs .

Level 3
Balance as of January 1, 2018
$278
Actual return on assets
(23)
Purchases, issuances and settlements, net
(25)
Balance as of December 31, 2018
$230

balance as of january 1 , 2017 .
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$ 140 actual return on assets .
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2 purchases , issuances and settlements , net .
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136 balance as of december 31 , 2017 .
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$ 278 the company 2019s postretirement benefit plans have different levels of funded status and the assets are held under various trusts .
the investments and risk mitigation strategies for the plans are tailored specifically for each trust .
in setting new strategic asset mixes , consideration is given to the likelihood that the selected asset allocation will effectively fund the projected plan liabilities and meet the risk tolerance criteria of the company .
the company periodically updates the long-term , strategic asset allocations for these plans through asset liability studies and uses various analytics to determine the optimal asset allocation .
considerations include plan liability characteristics , liquidity needs , funding requirements , expected rates of return and the distribution of returns .
in 2012 , the company implemented a de-risking strategy for the american water pension plan after conducting an asset-liability study to reduce the volatility of the funded status of the plan .
as part of the de-risking strategy , the company revised the asset allocations to increase the matching characteristics of fixed- income assets relative to liabilities .
the fixed income portion of the portfolio was designed to match the bond- .

Question: Analyse this data from a financial earnings document. by what percentage level 3 balance decrease during 2018?
Choices:
0
0.17266
-0.2087
-0.17266
-0.99281
Correct choice index: 3
The fair value of plan assets, summarized by level within the fair value hierarchy described in Note 20, as of May 27, 2018, was as follows:
Level 1 assets are valued based on quoted prices in active markets for identical securities. The majority of the Level 1 assets listed above include the common stock of both U.S. and international companies, mutual funds, master limited partnership units, and real estate investment trusts, all of which are actively traded and priced in the market.
Level 2 assets are valued based on other significant observable inputs including quoted prices for similar securities, yield curves, indices, etc. Level 2 assets consist primarily of individual fixed income securities where values are based on quoted prices of similar securities and observable market data.
Level 3 assets consist of investments where active market pricing is not readily available and, as such, fair value is estimated using significant unobservable inputs.
Certain assets that are measured at fair value using the NAV (net asset value) per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. Such investments are generally considered long-term in nature with varying redemption availability. For certain of these investments, with a fair value of approximately $51.0 million as of May 26, 2019, the asset managers have the ability to impose customary redemption gates which may further restrict or limit the redemption of invested funds therein. As of May 26, 2019, funds with a fair value of $4.2 million have imposed such gates.
As of May 26, 2019, we have unfunded commitments for additional investments of $48.3 million in private equity funds and $17.0 million in natural resources funds. We expect unfunded commitments to be funded from plan assets rather than the general assets of the Company.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Level 1
Level 2
Level 3
Total
Cash and cash equivalents
$1.0
$65.0
$—
$66.0
Equity securities:
U.S. equity securities
319.8
124.0
—
443.8
International equity securities
256.5
1.0
—
257.5
Fixed income securities:
Government bonds
—
1,854.8
—
1,854.8
Corporate bonds
—
4.7
—
4.7
Mortgage-backed bonds
—
9.3
—
9.3
Real estate funds
7.7
—
—
7.7
Master limited partnerships
0.4
—
—
0.4
Net receivables for unsettled transactions
10.9
—
—
10.9
Fair value measurement of pension plan assets in the fair value hierarchy
$596.3
$2,058.8
$—
$2,655.1
Investments measured at net asset value
700.0
Total pension plan assets
$3,355.1


Question: Analyse this data from a financial earnings document. What is the proportion of equity securities over the total fair value measurement of pension plan assets of Level 1 assets?
Choices:
0.97
0.01
0.44
247.9
576.3
Correct choice index: 0
the fair value of the psu award at the date of grant is amortized to expense over the performance period , which is typically three years after the date of the award , or upon death , disability or reaching the age of 58 .
as of december 31 , 2017 , pmi had $ 34 million of total unrecognized compensation cost related to non-vested psu awards .
this cost is recognized over a weighted-average performance cycle period of two years , or upon death , disability or reaching the age of 58 .
during the years ended december 31 , 2017 , and 2016 , there were no psu awards that vested .
pmi did not grant any psu awards during note 10 .
earnings per share : unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are participating securities and therefore are included in pmi 2019s earnings per share calculation pursuant to the two-class method .
basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

For the Years Ended December 31,
(in millions)
2017
2016
2015
Net earnings attributable to PMI
$6,035
$6,967
$6,873
Less distributed and undistributed earnings attributable to share-based payment awards
14
19
24
Net earnings for basic and diluted EPS
$6,021
$6,948
$6,849
Weighted-average shares for basic EPS
1,552
1,551
1,549
Plus contingently issuable performance stock units (PSUs)
1
—
—
Weighted-average shares for diluted EPS
1,553
1,551
1,549

for the 2017 , 2016 and 2015 computations , there were no antidilutive stock options. .

Question: Analyse this data from a financial earnings document. what is the growth rate of the net earnings attributable to pmi?
Choices:
-0.13377
0.00012
-0.15443
-0.13578
0.64389
Correct choice index: 0
shareholder return performance presentation the graph presented below compares the cumulative total shareholder return on state street's common stock to the cumulative total return of the s&p 500 index , the s&p financial index and the kbw bank index over a five- year period .
the cumulative total shareholder return assumes the investment of $ 100 in state street common stock and in each index on december 31 , 2008 at the closing price on the last trading day of 2008 , and also assumes reinvestment of common stock dividends .
the s&p financial index is a publicly available measure of 81 of the standard & poor's 500 companies , representing 17 diversified financial services companies , 22 insurance companies , 19 real estate companies and 23 banking companies .
the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s. , and is composed of 24 leading national money center and regional banks and thrifts. .

2008
2009
2010
2011
2012
2013
State Street Corporation
$100
$111
$118
$105
$125
$198
S&P 500 Index
100
126
146
149
172
228
S&P Financial Index
100
117
132
109
141
191
KBW Bank Index
100
98
121
93
122
168

.

Question: Analyse this data from a financial earnings document. what is the roi of an investment in the state street corporation from 2008 to 2011?
Choices:
0.05
0.03
0.18
0
20
Correct choice index: 0
NOTE 7 – LEASING
TORM has leases for the office buildings, some vehicles and other administrative equipment. With the exception of short-term leases and leases of low-value assets, each lease is reflected on the balance sheet as a right-of-use asset with a corresponding lease liability. The right-of-use assets are included in the financial statement line item in which the corresponding underlying assets would be presented if they were owned. Please refer to note 6.
As of 31 December 2019, TORM had recognized the following right-of-use assets:

USDm
Vessels and capitalized dry-docking
Land and buildings
Other plant and operating equipment
Cost:
Balance as of 1 January
43.3
-
-
Adjustment on transition to IFRS 16
-
9.9
0.3
Additions
1.8
0.5
0.4
Disposals
-2.7
-
-0.1
Balance as of 31 December
42.4
10.4
0.6
Depreciation:
Balance as of 1 January
13.4
-
-
Disposals
-2.7
-
-
Depreciation for the year
4.8
2.3
0.2
Balance as of 31 December
15.5
2.3
0.2
Carrying amount as of 31 December
26.9
8.1
0.4


Question: Analyse this data from a financial earnings document. What was the change in the depreciation balance as of 31 December from 1 January in 2019 for vessels and capitalized dry-docking?
Choices:
1.2
28.9
-13
12.8
2.1
Correct choice index: 4
part a0ii item a05 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities our common stock is listed on the new york stock exchange under the symbol 201ctfx . 201d as of february 19 , 2019 , we had 473 holders of record of our common stock .
a substantially greater number of holders of our common stock are beneficial owners whose shares are held by brokers and other financial institutions for the accounts of beneficial owners .
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard a0& poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index .
the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december a031 , 2013 and that all dividends were reinvested .
market performance .

Company / Index
2013
2014
2015
2016
2017
2018
Teleflex Incorporated
100
124
143
177
275
288
S&P 500 Index
100
114
115
129
157
150
S&P 500 Healthcare Equipment & Supply Index
100
126
134
142
186
213

s&p 500 healthcare equipment & supply index 100 126 134 142 186 213 .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in teleflex incorporated from 2014 to 2015?
Choices:
100.15323
0.14516
1
153.22581
0.15323
Correct choice index: 4
Net periodic benefit cost — The components of the fiscal year net periodic benefit cost were as follows (in thousands):
Changes in presentation —As discussed in Note 1, Nature of Operations and Summary of Significant Accounting Policies, we adopted ASU 2017-07 during the first quarter of 2019 using the retrospective method, which changed the financial statement presentation of service costs and the other components of net periodic benefit cost. The service cost component continues to be included in operating income; however, the other components are now presented in a separate line below earnings from operations captioned “Other pension and post-retirement expenses, net” in our consolidated statements of earnings. Further, in connection with the adoption, plan administrative expenses historically presented as a component of service cost are now presented as a component of expected return on plan assets. The prior year components of net periodic benefit costs and assumptions on the long-term rate of return on assets have been recast to conform to current year presentation.
Prior service costs are amortized on a straight-line basis from date of participation to full eligibility. Unrecognized gains or losses are amortized using the “corridor approach” under which the net gain or loss in excess of 10% of the greater of the PBO or the market-related value of the assets, if applicable, is amortized. For our Qualified Plan, actuarial losses are amortized over the average future expected lifetime of all participants expected to receive benefits. For our SERP, actuarial losses are amortized over the expected remaining future lifetime for inactive participants, and for our postretirement health plans, actuarial losses are amortized over the expected remaining future lifetime of inactive participants expected to receive benefits.

2019
2018
2017
Qualified Plan:
Interest cost
$19,825
$19,463
$19,889
Expected return on plan assets
(26,334)
(26,467)
(26,811)
Actuarial loss
2,754
3,331
4,455
Net periodic benefit credit
$(3,755)
$(3,673)
$(2,467)
SERP:
Service cost
$—
$490
$855
Interest cost
3,080
2,894
2,850
Actuarial loss
1,207
1,538
1,659
Amortization of unrecognized prior service cost
115
146
153
Net periodic benefit cost
$4,402
$5,068
$5,517
Postretirement health plans:
Interest cost
$997
$955
$1,003
Actuarial (gain) loss
(159)
(27)
162
Net periodic benefit cost
$838
$928
$1,165


Question: Analyse this data from a financial earnings document. For Qualified Plan, what is the difference in interest cost between 2018 and 2019?
Choices:
-19456
362
-19462
385853975
19825
Correct choice index: 1
Statement of financial position
Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018.
Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018.
Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix.
Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018.
Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.

FINANCIAL PERFORMANCE SUMMARY
2019  $’000
2018  $’000 RESTATED
CHANGE
Current assets
75,460
91,457
(18%)
Non-current assets
150,607
147,234
2%
Total assets
226,067
238,691
(5%)
Current liabilities
34,555
43,336
(20%)
Non-current liabilities
34,348
31,418
9%
Total liabilities
68,903
74,754
(8%)
Net assets
157,164
163,937
(4%)
Equity
157,164
163,937
(4%)


Question: Analyse this data from a financial earnings document. What is the current ratio in 2019?
Choices:
2.18
-2
0
1
-2.18
Correct choice index: 0
Unrecognized Tax Benefits
We are providing the following disclosures related to our unrecognized tax benefits and the effect on our effective income tax rate if recognized:
In 2019, our unrecognized tax benefit increased by $33.9 million, primarily related to increases in North America. In 2018, we increased our unrecognized tax benefit by $142.1 million, also primarily related to North America.
If the unrecognized tax benefits at December 31, 2019 were recognized, our income tax provision would decrease by $343.5 million, resulting in a substantially lower effective tax rate. Based on the potential outcome of the Company’s global tax examinations and the expiration of the statute of limitations for specific jurisdictions, it is possible that the unrecognized tax benefits could change significantly within the next 12 months. Absent resolution of significant tax controversy, the associated impact on the reserve balance is estimated to be a decrease in the range of $4.6 to $6.6 million during 2020.
We recognize interest and penalties associated with unrecognized tax benefits in our income tax provision in the Consolidated Statements of Operations. Interest and penalties recorded were $13.1 million, negligible and $4.0 million, respectively in 2019, 2018 and 2017. We had gross liabilities, for interest and penalties, of $56.2 million at December 31, 2019, $18.2 million at December 31, 2018 and $14.8 million at December 31, 2017. The increase in the gross liability related to interest and penalties from 2018 to 2019 was primarily due to a reclass within other non-current liabilities from unrecognized tax benefits to interest and penalties which had no impact on the overall Consolidated Balance Sheets or Consolidated Statement of Operations.
The majority of the unrecognized tax benefit amount of $390.3 million relates to North America.

Year Ended December 31,
(in millions)
2019
2018
2017
Beginning balance of unrecognized tax benefits
$ 356.4
$ 214.3
$ 162.6
Additions for tax positions of current year
3.4
106.0
7.3
Additions for tax positions of prior years
47.9
59.5
49.3
Reductions for tax positions of prior years
(16.0)
(7.0)
(4.3)
Reductions for lapses of statutes of limitation and settlements
(1.4)
(16.4)
(0.6)
Ending balance of unrecognized tax benefits
$ 390.3
$ 356.4
$ 214.3


Question: Analyse this data from a financial earnings document. What is the average annual Ending balance of unrecognized tax benefits?
Choices:
303.1
251.33
0
212.83
320.33
Correct choice index: 4
notes to consolidated financial statements the components of accumulated other comprehensive loss , net of related tax , are as follows: .

(millions) As of December 31
2007
2006
2005
Net derivative gains (losses)
$24
$15
$(11)
Net unrealized investment gains
76
73
52
Net foreign exchange translation
284
118
(119)
Postretirement plans
(1,110)
(1,216)
(1,077)
Accumulated other comprehensive loss
$(726)
$(1,010)
$(1,155)

aon corporation .

Question: Analyse this data from a financial earnings document. what is the percentual increase observed in the net derivative gains during 2006 and 2007?
Choices:
-2.6
-22.4
-0.9
727.6
0.6
Correct choice index: 4
20. DIVIDENDS
A regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019.
1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.
The above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years.

2019
2018
$’000
$’000
Dividends paid during the year (net of dividend re-investment)
4 cent per share final dividend paid 27 September 2018 – fully franked1
7,319
3 cent per share final dividend paid 30 September 2017 – fully franked
5,175
3 cent per share interim dividend paid 29 March 2019 – fully franked
5,318
3 cent per share interim dividend paid 29 March 2018 – fully franked
5,217
12,637
10,392
Proposed dividend not recognised at the end of the year
5,922
7,865
Dividends franking account
30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years
1,586
3,125


Question: Analyse this data from a financial earnings document. How many proposed dividends were not recognised at the end of both years?
Choices:
15730
13241
-1943
13787
7868
Correct choice index: 3