trismik/FinRAG huggingface dataset:
Write-offs of lease receivables and loan receivables were $15 million and $20 million, respectively, for the year ended December 31, 2018. Provisions for credit losses recorded for lease receivables and loan receivables were $14 million and $2 million, respectively, for the year ended December 31, 2018.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2018.

($ in millions)
At December 31, 2018:
Americas
EMEA
Asia Pacific
Total
Recorded investment:
Lease receivables
$ 3,827
$1,341
$1,152
$ 6,320
Loan receivables
6,817
3,675
2,489
12,981
Ending balance
$10,644
$5,016
$3,641
$19,301
Recorded investment, collectively evaluated for impairment
$10,498
$4,964
$3,590
$19,052
Recorded investment, individually evaluated for impairment
$   146
$   52
$   51
$   249
Allowance for credit losses
Beginning balance at January 1, 2018
Lease receivables
$    63
$    9
$   31
$   103
Loan receivables
108
52
51
211
Total
$   172
$   61
$   82
$   314
Write-offs
(10)
(2)
(23)
(35)
Recoveries
0
0
2
2
Provision
7
9
0
16
Other*
(11)
(3)
(4)
(19)
Ending balance at December 31, 2018
$   158
$   65
$   56
$   279
Lease receivables
$    53
$   22
$    24
$    99
Loan receivables
$   105
$   43
$    32
$   179
Related allowance, collectively evaluated for impairment
$    39
$   16
$    5
$     59
Related allowance, individually evaluated for impairment
$   119
$   49
$    51
$   219


Question: Analyse this data from a financial earnings document. What is the average Allowance for credit losses of Lease receivables at the beginning of January 2018?
Choices:
1
3433.33
5.33
309
34.33
Correct choice index: 4
Unaudited Pro Forma Financial Information
The pro forma financial information in the table below presents the combined results of operations for ACI and Speedpay as if the acquisition had occurred January 1, 2018. The pro forma information is shown for illustrative purposes only and is not necessarily indicative of future results of operations of the Company or results of operations of the Company that would have actually occurred had the transaction been in effect for the periods presented. This pro forma information is not intended to represent or be indicative of actual results had the acquisition occurred as of the beginning of each period, and does not reflect potential synergies, integration costs, or other such costs or savings.
Certain pro forma adjustments have been made to net income (loss) for the year ended December 31, 2019 and 2018, to give effect to estimated adjustments that remove the amortization expense on eliminated Speedpay historical identifiable intangible assets, add amortization expense for the value of acquired identified intangible assets (primarily acquired software, customer relationships, and trademarks), and add estimated interest expense on the Company’s additional Delayed Draw Term Loan and Revolving Credit Facility borrowings. Additionally, certain transaction expenses that are a direct result of the acquisition have been excluded from the year ended December 31, 2019.
The following is the unaudited summarized pro forma financial information for the periods presented (in thousands, except per share data):
Walletron
On May 9, 2019, the Company also completed the acquisition of Walletron, which delivers patented mobile wallet technology. The Company has included the financial results of Walletron in the consolidated financial statements from the date of acquisition, which were not material.
RevChip and TranSend
On October 1, 2019, the Company acquired certain technology assets of RevChip, LLC ("RevChip") and TranSend Integrated Technologies Inc. ("TranSend") for a combined $7.0 million. As substantially all of the value was in the developed technology, the purchase was recognized as an asset acquisition. The Company has included the financial results of RevChip and TranSend in the consolidated financial statements from the date of acquisition, which were not material.

Years Ended December 31,
2019
2018
Pro forma revenue
$1,382,957
$1,361,729
Pro forma net income
$82,003
$88,428
Pro forma income per share:
Basic
$ 0.71
$ 0.76
Diluted
$ 0.69
$ 0.75


Question: Analyse this data from a financial earnings document. What was the change in pro forma net income between 2018 and 2019?
Choices:
1
0
-6425
75578
170431
Correct choice index: 2
The components of the provision for income taxes attributable to continuing operations are as follows (in thousands):
On a consolidated basis, the Company has incurred operating losses and has recorded a full valuation allowance against its US, UK, New Zealand, Hong Kong, and Brazil deferred tax assets for all periods to date and, accordingly, has not recorded a provision (benefit) for income taxes for any of the periods presented other than a provision (benefit) for certain foreign and state income taxes. Certain foreign subsidiaries and branches of the Company provide intercompany services and are compensated on a cost-plus basis, and therefore, have incurred liabilities for foreign income taxes in their respective jurisdictions.

Year Ended December 31,
2019
2018
2017
Current income tax provision:
Federal
$—
$—
$—
State
225
204
114
Foreign
2,467
2,514
1,580
Total current income tax provision
2,692
2,718
1,694
Deferred income tax benefit:
Federal
$—
—
$—
State
—
—
—
Foreign
(2)
(123)
52
Total deferred income tax benefit
(2)
(123)
52
Total income tax provision
$2,690
$2,595
$1,746


Question: Analyse this data from a financial earnings document. What is the change in foreign income tax provision between 2018 and 2019?
Choices:
4981
-47
-47000000
0
-118158
Correct choice index: 1
CREDIT RISK
In many instances, trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time.
The following table provides further details on trade receivables, net of allowance for doubtful accounts.

AT DECEMBER 31
2019
2018
Trade receivables not past due
2,082
2,091
Trade receivables past due, net of allowance for doubtful accounts
Under 60 days
541
508
60 to 120 days
232
304
Over 120 days
64
72
Trade receivables, net of allowance for doubtful accounts
2,919
2,975


Question: Analyse this data from a financial earnings document. What is the total Trade receivables past due, net of allowance for doubtful accounts for 2019?
Choices:
194184
837
725
66
1146
Correct choice index: 1
Assets in the combined schemes increased by £177.1m to £5,040.7m in the period. RHM scheme assets increased by £149.1m to £4,333.6m while the Premier Foods’ schemes assets increased by £28.0m to £707.1m. The most significant movement by asset class is that of government bonds which increased by £444.0m in the year, predominantly in the RHM scheme.
Liabilities in the combined schemes increased by £121.0m in the year to £4,667.6m. The value of liabilities associated with the RHM scheme were £3,495.8m, an increase of £65.3m while liabilities in the Premier Foods schemes were £55.7m higher at £1,171.8m. The increase in the value of liabilities in both schemes is due to a lower discount rate assumption of 2.45% (31 March 2018: 2.70%) and an increase in the RPI inflation rate assumption; from 3.15% to 3.25%.
The Group’s Pension Trustees have just commenced the triennial actuarial valuation process of the Group’s pension schemes as at 31 March 2019 (RHM scheme) and 5 April 2019 (Premier Foods main scheme). This exercise typically takes a number of months to conclude; the output of which will be provided in due course.
The net present value of future deficit payments, to the end of the respective recovery periods remains at circa £300–320m.

Combined pensions schemes (£m)
30 March 2019
31 March 2018
Assets
Equities
179.5
296.5
Government bonds
1,490.4
1,046.4
Corporate bonds
26.9
20.7
Property
436.5
391.0
Absolute return products
1,141.2
1,323.3
Cash
38.1
32.4
Infrastructure funds
256.1
254.6
Swaps
556.4
715.3
Private equity
446.1
344.0
Other
469.5
439.4
Total Assets
5,040.7
4,863.6
Liabilities
Discount rate
2.45%
2.70%
Inflation rate (RPI/CPI)
3.25%/2.15%
3.15%/2.05%


Question: Analyse this data from a financial earnings document. What was the change in equities from 2018 to 2019?
Choices:
-117
476
-35100
0
150
Correct choice index: 0
Net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues.
By location of shipment, in 2019, revenues grew 6.8% in Americas, driven by Power Discrete, remained substantially flat in Asia and decreased 8.6% in EMEA, mainly due to lower sales of Microcontrollers and Power Discrete. In 2018 revenues grew across all regions, led by Asia Pacific and EMEA, mainly due to growth in Imaging and Automotive.

Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
EMEA
$2,265
$2,478
$2,142
(8.6)%
15.7%
Americas
1,351
1,264
1,085
6.8
16.5
Asia Pacific
5,940
5,922
5,120
0.3
15.7
Total
$9,556
$9,664
$8,347
(1.1)%
15.8%


Question: Analyse this data from a financial earnings document. What are the average net revenues by EMEA for Year Ended December 31?
Choices:
4802
2295
3
2336
2254
Correct choice index: 1
2018 annual report 23 five-year stock performance graph the graph below illustrates the cumulative total shareholder return on snap-on common stock since december 31 , 2013 , of a $ 100 investment , assuming that dividends were reinvested quarterly .
the graph compares snap-on 2019s performance to that of the standard & poor 2019s 500 industrials index ( 201cs&p 500 industrials 201d ) and standard & poor 2019s 500 stock index ( 201cs&p 500 201d ) .
fiscal year ended ( 1 ) snap-on incorporated s&p 500 industrials s&p 500 .

Fiscal Year Ended<sup>(1)</sup>
Snap-onIncorporated
S&P 500Industrials
S&P 500
December 31, 2013
$100.00
$100.00
$100.00
December 31, 2014
126.77
109.83
113.69
December 31, 2015
161.15
107.04
115.26
December 31, 2016
163.63
127.23
129.05
December 31, 2017
169.61
153.99
157.22
December 31, 2018
144.41
133.53
150.33

( 1 ) the company 2019s fiscal year ends on the saturday that is on or nearest to december 31 of each year ; for ease of calculation , the fiscal year end is assumed to be december 31. .

Question: Analyse this data from a financial earnings document. what is the average annual growth rate for snap from 2016 to 2018?
Choices:
-11.57216
-28.27673
-12.58173
-12.58237
-1258.17271
Correct choice index: 2
Debt Activity
The table below presents the effects of issuances, prepayments, and conversions of debt in 2019. When we receive a notice of conversion for any of our convertible notes and elect to settle in cash any amount of the conversion obligation in excess of the principal amount, the cash settlement obligations become derivative debt liabilities subject to mark-to-market accounting treatment based on the volume-weighted-average price of our common stock over a period of 20 consecutive trading days. Accordingly, at the date of our election to settle a conversion in cash, we reclassify the fair value of the equity component of the converted notes from additional capital to derivative debt liability within current debt in our consolidated balance sheet.
In 2018, we repurchased or redeemed $6.96 billion of principal amount of notes (carrying value of $6.93 billion) for an aggregate of $9.42 billion in cash and 4 million shares of our treasury stock. As of August 30, 2018, an aggregate of $35 million principal amount of our 2033F Notes (with a carrying value of $165 million) had converted but not settled. These notes settled in 2019 for $153 million in cash and the effect of the settlement is included in the table above. In connection with these transactions, we recognized aggregate non-operating losses of $385 million in 2018.
In 2017, we repurchased or redeemed $1.55 billion of principal amount of notes (carrying value of $1.54 billion) for an aggregate of $1.63 billion in cash. In connection with these transactions, we recognized aggregate non-operating losses of $94 million in 2017.
(1)  Issued February 6, 2019.
(2)  Issued July 12, 2019.
(3)  As of August 29, 2019, an aggregate of $44 million principal amount of our 2033F Notes (with a carrying value of $179 million) had converted but not settled. These notes settled in the first quarter of 2020 for $192 million in cash.

Increase (Decrease) in Principal
Increase (Decrease) in Carrying Value
Increase (Decrease) in Cash
Decrease in Equity
Gain (Loss)
Issuances
2024 Notes(1)
$600
$597
$597
$—
$—
2026 Notes(1)
500
497
497
—
—
2027 Notes(2)
900
895
895
—
—
2029 Notes(1)
700
695
695
—
—
2030 Notes(2)
850
845
845
—
—
Prepayments
2022 Term Loan B
(728)
(721)
(728)
—
(7)
Settled conversions
2032D Notes
(10)
(9)
(35)
(28)
2
2033F Notes
(45)
(175)
(192)
(28)
11
2043G Notes
(1,019)
(691)
(1,426)
(326)
(400)
Conversions not settled
2033F Notes(3)
—
135
—
(133)
(2)
$1,748
$2,068
$1,148
$(515)
$(396)


Question: Analyse this data from a financial earnings document. What is the difference of increase in cash between 2024 Notes and 2026 Notes?
Choices:
59700
0
1094
-303
100
Correct choice index: 4
(7) Property and Equipment
Property and equipment consist of the following (in millions):
On December 31, 2019, we entered into finance lease agreements for certain computer equipment. The leased equipment was valued at $13.7 million, net of prepaid maintenance and $0.3 million of imputed interest, and is included in Property and equipment, net on the Consolidated Balance Sheets. Refer to Note 12 — Long-Term Debt for additional information related to our finance leases.

December 31,
2019
2018
Land
$11.9
$11.9
Buildings and improvements
81.2
71.1
Leasehold improvements
7.1
6.7
Computer equipment
234.1
208.9
Furniture, fixtures and other equipment
11.2
11.0
Property and equipment
345.5
309.6
Accumulated depreciation and amortization
(168.6)
(132.5)
Property and equipment, net
$176.9
$177.1


Question: Analyse this data from a financial earnings document. What was the change in leasehold improvements between 2018 and 2019?
Choices:
0.4
7.5
-338.4
-4.8
0
Correct choice index: 0
The table below details the percentage of the number of investment properties subject to internal and external valuations during the current and comparable reporting periods
The Group also obtained external valuations on 31 freehold investment properties acquired during the year ended 30 June 2019 (year ended 30 June 2018: 19 freehold investment properties). These external valuations provide the basis of the Directors’ valuations applied to these properties at 30 June 2019 and 30 June 2018. Including these valuations, 51% of freehold investment properties were subject to external valuations during the year (year ended 30 June 2018: 43% of freehold investment properties).

External valuation %
Internal valuation %
Year ended 30 June 2019
Leasehold
23%
77%
Freehold
38%
62%
Year ended 30 June 2018
Leasehold
60%
40%
Freehold
27%
73%


Question: Analyse this data from a financial earnings document. What is the average freehold internal valuation for 2018 and 2019?
Choices:
67.5
314
-5.5
175.3
135
Correct choice index: 0
The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.

2019
2018
Restructuring costs
$8,455
$10,647
Costs of closed restaurants and other
8,628
4,803
(Gains) losses on disposition of property and equipment, net
(6,244)
1,627
Accelerated depreciation
1,616
1,130
Operating restaurant impairment charges
—
211
$12,455
$18,418


Question: Analyse this data from a financial earnings document. What is the percentage change of the total costs from 2018 to 2019?
Choices:
-32.38
0.32
2793.4
10982653400
32.38
Correct choice index: 4
EBITDA and EBITDA Margin
The following tables set forth EBITDA (in millions) and EBITDA Margin by segment for the periods presented:
Software Solutions
EBITDA was $567.2 million in 2018 compared to $516.5 million in 2017, an increase of $50.7 million, or 10%, with an EBITDA Margin of 59.0%, an increase of 190 basis points from the prior year. The increase was primarily driven by incremental margins on revenue growth.
Data and Analytics
EBITDA was $39.5 million in 2018 compared to $38.4 million in 2017, an increase of $1.1 million, or 3%, with an EBITDA Margin of 25.6%, an increase of 30 basis points from the prior year. The EBITDA Margin increase was primarily driven by incremental margins on revenue growth.

Year ended December 31,
Variance
2018
2017
$
%
Software Solutions
$567.2
$516.5
$50.7
10%
Data and Analytics
39.5
38.4
1.1
3%


Question: Analyse this data from a financial earnings document. What was the sum of the EBITDA in 2018?
Choices:
1134.4
-416.7
606.7
90.2
6.1
Correct choice index: 2
13 .
pension and other postretirement benefit plans the company has defined benefit pension plans covering eligible employees in the united states and in certain of its international subsidiaries .
as a result of plan design changes approved in 2011 , beginning on january 1 , 2013 , active participants in merck 2019s primary u.s .
defined benefit pension plans are accruing pension benefits using new cash balance formulas based on age , service , pay and interest .
however , during a transition period from january 1 , 2013 through december 31 , 2019 , participants will earn the greater of the benefit as calculated under the employee 2019s legacy final average pay formula or their new cash balance formula .
for all years of service after december 31 , 2019 , participants will earn future benefits under only the cash balance formula .
in addition , the company provides medical benefits , principally to its eligible u.s .
retirees and their dependents , through its other postretirement benefit plans .
the company uses december 31 as the year-end measurement date for all of its pension plans and other postretirement benefit plans .
net periodic benefit cost the net periodic benefit cost for pension and other postretirement benefit plans consisted of the following components: .

Pension Benefits
Other Postretirement Benefits
Years Ended December 31
2013
2012
2011
2013
2012
2011
Service cost
$682
$555
$619
$102
$82
$110
Interest cost
665
661
718
107
121
141
Expected return on plan assets
(1,097)
(970)
(972)
(126)
(136)
(142)
Net amortization
336
185
201
(50)
(35)
(17)
Termination benefits
58
27
59
50
18
29
Curtailments
(23)
(10)
(86)
(11)
(7)
1
Settlements
23
18
4
—
—
—
Net periodic benefit cost
$644
$466
$543
$72
$43
$122

the increase in net periodic benefit cost for pension and other postretirement benefit plans in 2013 as compared with 2012 is largely attributable to a change in the discount rate .
the net periodic benefit cost attributable to u.s .
pension plans included in the above table was $ 348 million in 2013 , $ 268 million in 2012 and $ 406 million in in connection with restructuring actions ( see note 3 ) , termination charges were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans related to expanded eligibility for certain employees exiting merck .
also , in connection with these restructuring activities , curtailments were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans .
in addition , settlements were recorded in 2013 , 2012 and 2011 on certain domestic and international pension plans .
table of contents .

Question: Analyse this data from a financial earnings document. considering the years 2013 and 2012 , what is the variation observed in the expected return on plan assets , in millions?
Choices:
127.0
-564
-252
2067
0
Correct choice index: 0
stock performance graph the following graph compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 index for the five years ended may 31 , 2016 .
the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index and the standard & poor 2019s 500 index on may 31 , 2011 and assumes reinvestment of all dividends .
comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/11 5/145/135/12 global payments inc .
s&p 500 s&p information technology 5/15 5/16 * $ 100 invested on may 31 , 2011 in stock or index , including reinvestment of dividends .
fiscal year ending may 31 .
copyright a9 2016 s&p , a division of the mcgraw-hill companies inc .
all rights reserved .
global payments information technology .

GlobalPayments
S&P500
S&PInformationTechnology
May 31, 2011
$100.00
$100.00
$100.00
May 31, 2012
81.90
99.59
107.57
May 31, 2013
92.63
126.75
123.83
May 31, 2014
132.59
152.67
153.42
May 31, 2015
202.06
170.69
182.29
May 31, 2016
300.97
173.62
187.97

issuer purchases of equity securities as announced on july 28 , 2015 , our board of directors authorized the additional repurchase of up to $ 300.0 million of our common stock .
under these and other existing authorizations , we repurchased and retired 2.2 million shares of our common stock at a cost of $ 135.9 million including commissions , or an average price of $ 63.17 per share , during the year ended may 31 , 2016 .
global payments inc .
| 2016 form 10-k annual report 2013 29 .

Question: Analyse this data from a financial earnings document. if $ 100000 are invested in s&p500 in may 2011 , what will be the total value of the investment in may 2012?
Choices:
10000410.0
9263410
100
1000041000
10000410
Correct choice index: 0
4.11 Income Taxes
The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.0% for both 2019 and 2018.
Income taxes in 2019 increased by $138 million, compared to 2018, mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019.

FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%


Question: Analyse this data from a financial earnings document. What is the change in the applicable statutory tax rate from 2018 to 2019?
Choices:
-4
-1133
0
1133
2973
Correct choice index: 2