trismik/FinRAG huggingface dataset:
29. Contract balances
The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets.
There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods.
The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet.
The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract.
The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21.

2019
2018
2017
Notes
$ million
$ million
$ million
Trade receivables
20
128.7
123.4
113.8
Contract liabilities
Payments received on account
23
2.3
1.0
3.8
Deferred income
25
66.8
69.6
72.7
69.1
70.6
76.5
Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period
56.2
65.5
62.1


Question: Analyse this data from a financial earnings document. What was the change in trade receivables in 2019 from 2018?
Choices:
682.1
-9.6
5.3
0
-94.4
Correct choice index: 2
Research and Development
The increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount, annual compensation and benefit adjustments and employee performance-based compensation, partially offset by a decrease in project material costs.

Fiscal Year Ended
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
Research and development
$81,499
$74,976
$6,523
8.7 %
% of revenues
13.8 %
14.2 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Research and development
$74,976
$73,807
$1,169
1.6 %
% of revenues
14.2 %
13.5 %


Question: Analyse this data from a financial earnings document. What is the average Research and development for the Fiscal Year Ended December 28, 2019 to December 29, 2018?
Choices:
78237.5
1
-78237.5
2.1
156475
Correct choice index: 0
we believe that the presentation of adjusted diluted earnings per share , which excludes withdrawal costs 2013 multiemployer pension funds , restructuring charges , loss on extinguishment of debt , and ( gain ) loss on business dispositions and impairments , net , provides an understanding of operational activities before the financial effect of certain items .
we use this measure , and believe investors will find it helpful , in understanding the ongoing performance of our operations separate from items that have a disproportionate effect on our results for a particular period .
we have incurred comparable charges and costs in prior periods , and similar types of adjustments can reasonably be expected to be recorded in future periods .
our definition of adjusted diluted earnings per share may not be comparable to similarly titled measures presented by other companies .
property and equipment , net in 2017 , we anticipate receiving approximately $ 975 million of property and equipment , net of proceeds from sales of property and equipment , as follows: .

Trucks and equipment
$350
Landfill
330
Containers
160
Facilities and other
150
Property and equipment received during 2017
990
Proceeds from sales of property and equipment
(15)
Property and equipment received, net of proceeds, during 2017
$975

results of operations revenue we generate revenue primarily from our solid waste collection operations .
our remaining revenue is from other services , including transfer station , landfill disposal , recycling , and energy services .
our residential and small- container commercial collection operations in some markets are based on long-term contracts with municipalities .
certain of our municipal contracts have annual price escalation clauses that are tied to changes in an underlying base index such as a consumer price index .
we generally provide small-container commercial and large-container industrial collection services to customers under contracts with terms up to three years .
our transfer stations , landfills and , to a lesser extent , our recycling facilities generate revenue from disposal or tipping fees charged to third parties .
in general , we integrate our recycling operations with our collection operations and obtain revenue from the sale of recycled commodities .
our revenue from energy services consists mainly of fees we charge for the treatment of liquid and solid waste derived from the production of oil and natural gas .
other revenue consists primarily of revenue from national accounts , which represents the portion of revenue generated from nationwide or regional contracts in markets outside our operating areas where the associated waste handling services are subcontracted to local operators .
consequently , substantially all of this revenue is offset with related subcontract costs , which are recorded in cost of operations. .

Question: Analyse this data from a financial earnings document. as part of the sales proceeds net what was the percent of the trucks and equipment
Choices:
0.33846
1
-625
0.35897
0.1641
Correct choice index: 3
NOTE 13 – INCOME TAX
The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2019, 2018 and 2017 are as follows:

For the Years Ended December 31,
2019
2018
2017
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651


Question: Analyse this data from a financial earnings document. What is the average income before tax in 2017 and 2018?
Choices:
1.6
2272050
22720.5
239691145
22880.5
Correct choice index: 2
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor 2019s 500 index and the standard & poor 2019s retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 31 , 2011 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p retail index company/index december 31 , december 29 , december 28 , january 3 , january 2 , december 31 .

Company/Index
December 31, 2011
December 29, 2012
December 28, 2013
January 3, 2015
January 2, 2016
December 31, 2016
Advance Auto Parts
$100.00
$102.87
$158.46
$228.88
$217.49
$244.64
S&P 500 Index
100.00
114.07
152.98
174.56
177.01
198.18
S&P Retail Index
100.00
122.23
178.55
196.06
245.31
256.69

.

Question: Analyse this data from a financial earnings document. what is the rate of return on an investment in s&p500 index from 2015 to 2016?
Choices:
0.01384
2.45
0.00581
0.01404
0.40702
Correct choice index: 3
Note 4 – Property, Plant and Equipment, net
Property, plant and equipment consisted of the following:

December 31,
2019
2018
Land
$ 1,565
$ 1,747
Buildings and improvements
17,332
17,520
Machinery and equipment
30,670
29,692
Vehicles
778
937
Office equipment
851
838
Construction in process
362
546
51,558
51,280
Less accumulated depreciation
(29,284 )
(26,707 )
Total property, plant and equipment, net
$ 22,274
$ 24,573


Question: Analyse this data from a financial earnings document. What is the average value of vehicles for 2018 and 2019?
Choices:
0.1
741.5
4.7
857.5
428.8
Correct choice index: 3
2016 Collective Bargaining Negotiations
During 2016, we adopted changes to our defined benefit pension plans and other postretirement benefit plans to reflect the agreed upon terms and conditions of the collective bargaining agreements ratified in June 2016. The impact includes a net increase to Accumulated other comprehensive income of $2.9 billion (net of taxes of $1.8 billion).
The amount recorded in Accumulated other comprehensive income will be reclassified to net periodic benefit cost on a straight-line basis over the average remaining service period of the respective plans’ participants, which, on a weighted-average basis, is 12.2 years for defined benefit pension plans and 7.8 years for other postretirement benefit plans.
The above-noted reclassification resulted in a decrease to net periodic benefit cost and increase to pre-tax income of approximately $658 million during 2019, 2018 and 2017, respectively. Information for pension plans with an accumulated benefit obligation in excess of plan assets follows:
Information for pension plans with an accumulated benefit obligation in excess of plan assets follows:

(dollars in millions)
At December 31,
2019
2018
Projected benefit obligation
$ 21,190
$ 19,510
Accumulated benefit obligation
21,134
19,461
Fair value of plan assets
19,388
17,757


Question: Analyse this data from a financial earnings document. What is the change in the projected benefit obligation from 2018 to 2019?
Choices:
1680000
1680
29831760
-1680
0
Correct choice index: 1
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2011 .
it assumes $ 100 was invested on december 31 , 2006 , and that all dividends were reinvested .
the dow jones containers & packaging index total return has been weighted by market capitalization .
total return to stockholders ( assumes $ 100 investment on 12/31/06 ) total return analysis .

12/31/2006
12/31/2007
12/31/2008
12/31/2009
12/31/2010
12/31/2011
Ball Corporation
$100.00
$104.05
$97.04
$121.73
$161.39
$170.70
DJ US Containers & Packaging
$100.00
$106.73
$66.91
$93.98
$110.23
$110.39
S&P 500
$100.00
$105.49
$66.46
$84.05
$96.71
$98.75

copyright a9 2012 standard & poor fffds , a division of the mcgraw-hill companies inc .
all rights reserved .
( www.researchdatagroup.com/s&p.htm ) copyright a9 2012 dow jones & company .
all rights reserved. .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in dj us containers & packaging from 2006 to 2008?
Choices:
-0.3309
-0.4348
1
-0.4945
-0.0662
Correct choice index: 0
Note 13. Investments Held in Rabbi Trust
The mutual funds held in the rabbi trust were 66% equity-based and 34% debt-based as of December 31, 2019. Net investment income (losses), included in “Other income (expense), net” in the accompanying Consolidated Statements of Operations consisted of the following (in thousands):

Years Ended December 31,
2019
2018
2017
Net realized gains (losses) from sales of trading securities
$143
$10
$195
Dividend and interest income
419
635
422
Net unrealized holding gains (losses)
1,817
(1,512)
1,002
$2,379
$(867)
$1,619


Question: Analyse this data from a financial earnings document. What was the percentage change in Dividend and interest income in 2018 from 2017?
Choices:
50.47
0.5
72.18
6.56
100
Correct choice index: 0
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The table below summarizes the restructuring charges for the years ended:

2019
2018
Cumulative Cost Through December 31, 2019
Severance and related charges
$3,041
$4,239
$7,280
Facility relocation and closure charges
1,996
—
1,996
Total restructuring charges
$5,038
$4,239
$9,277


Question: Analyse this data from a financial earnings document. What was the change in Severance and related charges between 2018 and 2019?
Choices:
0
1198
-1198
799
-2243
Correct choice index: 2
The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings. Financing receivables pledged as collateral for borrowings were $1,062 million and $710 million at December 31, 2019 and 2018, respectively. These borrowings are included in note P, “Borrowings.”
The company did not have any financing receivables held for sale as of December 31, 2019 and 2018.

($ in millions)
At December 31, 2018:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,846
$11,889
$13,614
$32,348
Unearned income
(526)
(37)
(632)
(1,195)
Recorded investment
$6,320
$11,852
$12,981
$31,153
Allowance for credit losses
(99)
(13)
(179)
(292)
Unguaranteed residual value
589
—
—
589
Guaranteed residual value
85
—
—
85
Total financing receivables, net
$6,895
$11,838
$12,802
$31,536
Current portion
$2,834
$11,838
$ 7,716
$22,388
Noncurrent portion
$4,061
$    —
$ 5,086
$ 9,148


Question: Analyse this data from a financial earnings document. What is the average Recorded investment?
Choices:
-10384.33
10512
1
10384.33
1038433.33
Correct choice index: 3
TERM DEPOSITS
An analysis of the Group’s term deposits by currencies are as follows:
The effective interest rate for the term deposits of the Group with initial terms of over three months to three years during the year ended 31 December 2019 was 3.57% (2018: 4.08%).
Term deposits with initial terms of over three months were neither past due nor impaired. As at 31 December 2019, the carrying amounts of the term deposits with initial terms of over three months approximated their fair values.

As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
RMB term deposits
19,000
–
Included in current assets:
RMB term deposits
28,598
55,180
USD term deposits
16,325
6,349
Other currencies
1,988
1,389
46,911
62,918
65,911
62,918


Question: Analyse this data from a financial earnings document. How much did the USD term deposits included in current assets change by between 2018 year end and 2019 year end?
Choices:
-9976
-2675
3
9976
48831
Correct choice index: 3
entergy arkansas , inc .
and subsidiaries management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities .
results of operations net income 2011 compared to 2010 net income decreased $ 7.7 million primarily due to a higher effective income tax rate , lower other income , and higher other operation and maintenance expenses , substantially offset by higher net revenue , lower depreciation and amortization expenses , and lower interest expense .
2010 compared to 2009 net income increased $ 105.7 million primarily due to higher net revenue , a lower effective income tax rate , higher other income , and lower depreciation and amortization expenses , partially offset by higher other operation and maintenance expenses .
net revenue 2011 compared to 2010 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 ( credits ) .
following is an analysis of the change in net revenue comparing 2011 to 2010 .
amount ( in millions ) .

Amount (In Millions)
2010 net revenue
$1,216.7
Retail electric price
31.0
ANO decommissioning trust
26.4
Transmission revenue
13.1
Volume/weather
(15.9)
Net wholesale revenue
(11.9)
Capacity acquisition recovery
(10.3)
Other
3.2
2011 net revenue
$1,252.3

the retail electric price variance is primarily due to a base rate increase effective july 2010 .
see note 2 to the financial statements for more discussion of the rate case settlement .
the ano decommissioning trust variance is primarily related to the deferral of investment gains from the ano 1 and 2 decommissioning trust in 2010 in accordance with regulatory treatment .
the gains resulted in an increase in 2010 in interest and investment income and a corresponding increase in regulatory charges with no effect on net income. .

Question: Analyse this data from a financial earnings document. from the increase in net revenue , what percentage is attributed to the change in retail electric price?
Choices:
1103.6
200.12921
2.9691
0.02481
0.87079
Correct choice index: 4
we are not under any obligation ( and expressly disclaim any such obligation ) to update or alter our forward- looking statements , whether as a result of new information , future events or otherwise .
you should carefully consider the possibility that actual results may differ materially from our forward-looking statements .
item 1b .
unresolved staff comments .
item 2 .
properties .
our corporate headquarters are located in jacksonville , florida , in an owned facility .
fnf occupies and pays us rent for approximately 121000 square feet in this facility .
we lease office space as follows : number of locations ( 1 ) .

State
Number of   Locations(1)
California
57
Florida
26
Georgia
22
Texas
19
Minnesota, New York
9
Illinois, Ohio, Maryland
8
Pennsylvania
7
Other
63

( 1 ) represents the number of locations in each state listed .
we also lease approximately 81 locations outside the united states .
we believe our properties are adequate for our business as presently conducted .
item 3 .
legal proceedings .
in the ordinary course of business , we are involved in various pending and threatened litigation matters related to our operations , some of which include claims for punitive or exemplary damages .
we believe that no actions , other than the matters listed below , depart from customary litigation incidental to our business .
as background to the disclosure below , please note the following : 2022 these matters raise difficult and complicated factual and legal issues and are subject to many uncertainties and complexities .
2022 we review these matters on an on-going basis and follows the provisions of statement of financial accounting standards ( 201csfas 201d ) no .
5 , 201caccounting for contingencies , 201d when making accrual and disclosure decisions .
when assessing reasonably possible and probable outcomes , we base our decision on our assessment of the ultimate outcome following all appeals .
the company and certain of its employees were named on march 6 , 2006 as defendants in a civil lawsuit brought by grace & digital information technology co. , ltd .
( 201cgrace 201d ) , a chinese company that formerly acted as a sales agent for alltel information services ( 201cais 201d ) .
grace originally filed suit in december 2004 in state court in monterey county , california , alleging that the company breached a sales agency agreement by failing to pay commissions associated with sales contracts signed in 2001 and 2003 .
the 2001 contracts were never completed .
the 2003 contracts , as to which grace provided no assistance , were for a different project and were executed one and one-half years after grace 2019s sales agency agreement was terminated .
in addition to its breach of contract claim , grace also alleged that the company violated the foreign corrupt practices act ( fcpa ) in its dealings with a bank customer in china .
the company denied grace 2019s allegations in this california lawsuit. .

Question: Analyse this data from a financial earnings document. what portion of the total leased locations are located in united states?
Choices:
0.4375
437500
0.3424
0.3889
0.6238
Correct choice index: 0
Inventories
The components of inventories consist of the following (in millions):
Inventories are valued at the lower of cost and net realizable value using the first-in, first-out method. Inventory impairment charges establish a new cost basis for inventory and charges are not subsequently reversed to income even if circumstances later suggest that increased carrying amounts are recoverable.

March 31,
2019
2018
Raw materials
$74.5
$26.0
Work in process
413.0
311.8
Finished goods
224.2
138.4
Total inventories
$711.7
$476.2


Question: Analyse this data from a financial earnings document. What was the change in raw materials between 2018 and 2019?
Choices:
8.5
1937
-63.9
-401.7
48.5
Correct choice index: 4
NOTE 14 – MAJOR CUSTOMERS AND VENDORS (CONTINUED)
Our accounts receivable includes 3 customers that individually make up more than 10% of our accounts receivable at December 31, 2019 in the percentages of 17.8%, 15.4% and 13.3%.
The Company had four key partners through which 10% or greater of its revenue was generated in either 2019 or 2018 as set forth below. The amounts in the table below reflect the amount of revenue generated through those customers.

2019
2018
$
%  
$
% 
Partner A  
1,315,706
5.3
6,841,386
32.3
Partner B  
9,210,347
37.4
5,350,393
25.2
Partner C  
4,051,217
16.5
2,584,103
12.2
Partner D  
1,007,573
4.1
2,159,356
10.2


Question: Analyse this data from a financial earnings document. What is the average revenue generated from Partner D in the last 2 years, i.e. 2018 and 2019?
Choices:
-1583464.5
1079680
6333858
1583464.5
1161639.5
Correct choice index: 3
comparison of five-year cumulative total return the following graph compares the cumulative total return on citigroup 2019s common stock with the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2009 .
the graph assumes that $ 100 was invested on december 31 , 2004 in citigroup 2019s common stock , the s&p 500 index and the s&p financial index and that all dividends were reinvested .
citigroup s&p 500 index s&p financial index 2005 2006 2007 2008 2009 comparison of five-year cumulative total return for the years ended .

DECEMBER 31
CITIGROUP
S&P 500 INDEX
S&P FINANCIAL INDEX
2005
104.38
104.83
106.30
2006
124.02
121.20
126.41
2007
70.36
127.85
103.47
2008
18.71
81.12
47.36
2009
9.26
102.15
55.27

.

Question: Analyse this data from a financial earnings document. what was the percent cumulative total return on citigroup's common stock for five year period ended 2009?
Choices:
-0.8129
-0.7317
-4.9074
-0.9074
0
Correct choice index: 3
Contract Assets and Liabilities
The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers:
Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life.
We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs.
Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively.
A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.

Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966


Question: Analyse this data from a financial earnings document. What is the accounts receivable, net increase / (decrease) from 2018 to 2019?
Choices:
0
119618
67050
-1312000
-13120
Correct choice index: 4