trismik/FinRAG huggingface dataset:
As lessee — We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations.
The components of rent expense were as follows in each fiscal year (in thousands):

2019
2018
2017
Minimum rentals
$184,587
$184,106
$185,696
Contingent rentals
2,255
2,221
2,419
Total rent expense
186,842
186,327
188,115
Less rental expense on subleased properties
(170,651)
(162,640)
(145,728)
Net rent expense
$16,191
$23,687
$42,387


Question: Analyse this data from a financial earnings document. What is the difference in net rent expense between 2017 and 2018?
Choices:
26196
18700
162009
162640
18700000000
Correct choice index: 1
Sales and Marketing Expenses
Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including
amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million.
Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.

Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
Sales and Marketing
$ 396,514
$ 291,668
$ 211,918
36%
38%


Question: Analyse this data from a financial earnings document. What is the difference between the increase sales and marketing expenses from 2018 to 2019 and 2017 to 2018?
Choices:
0
91
25
9
-25
Correct choice index: 2
25. Loans and other borrowings continued
Net Debt
Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged.
Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below.
A reconciliation from the most directly comparable IFRS measure to net debt is given below.

At 31 March
2019 £m
2018 £m
2017 £m
Loans and other borrowings
16,876
14,275
12,713
Less:
Cash and cash equivalents
(1,666)
(528)
(528)
Current asset investments
(3,214)
(3,022)
(1,520)
11,996
10,725
10,665
Adjustments:
To retranslate debt balances at swap rates where hedged by currency swaps
(701)
(874)
(1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments
(260)
(224)
(314)
Net debt
11,035
9,627
8,932


Question: Analyse this data from a financial earnings document. What was the change in the Loans and other borrowings from 2018 to 2019?
Choices:
2601
16851
0
16876
-15941
Correct choice index: 0
REVENUE
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
Fiscal 2019 revenue increased by 8.6% (6.8% in constant currency) resulting from: • a growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in revenue for only an eight-month period in the prior year combined with strong organic growth and the acquisition of the south Florida fibre network previously owned by FiberLight, LLC (the "FiberLight acquisition"); partly offset by • a decrease in the Canadian broadband services segment mainly as a result of: ◦ a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales.
For further details on the Corporation’s revenue, please refer to the "Segmented operating and financial results" section.

Years ended August 31,
(in thousands of dollars, except percentages)
2019 (1) $
2018 (2) $
Change %
Change in constant currency (3) %
Foreign exchange impact (3) $
Canadian broadband services
1,294,967
1,299,906
(0.4)
(0.4)
-
American broadband services
1,036,853
847,372
22.4
17.9
37,433
Inter-segment eliminations and other
-
126
(100.0)
(100.0)
-
2,331,820
2,147,404
8.6
6.8
37,433


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) of Inter-segment eliminations and other from 2018 to 2019?
Choices:
-126
-125
126
-128
0
Correct choice index: 0
Total Expense for Share-Based Payment
Total expense for the share-based payment plans of Executive Board members was determined in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities.

€ thousands
2019
2018
Christian Klein (Co-CEO from 10/10/2019)
1,925
442.2
Jennifer Morgan (Co-CEO from 10/10/2019)
2,894
796.1
Robert Enslin (until 4/5/2019)
3,480
727.0
Adaire Fox-Martin
2,667
796.1
Michael Kleinemeier
3,253
914.2
Bernd Leukert (until 3/31/2019)
8,606
775.2
Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019)
14,689
2,155.8
Luka Mucic
3,391
675.8
Jürgen Müller (from 1/1/2019)
768
-
Stefan Ries
2,646
772.0
Thomas Saueressig (from 11/1/2019)
128
-
Total
44,446.5
8,054.4


Question: Analyse this data from a financial earnings document. What was the change in the expense for share-based payment for  Stefan Ries  in 2019 from 2018?
Choices:
2645
1874
-1874
3418
0
Correct choice index: 1
The following table provides the company’s operating (non-GAAP) earnings for 2019 and 2018. See page 46 for additional information.
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
** Includes charges of $2.0 billion in 2018 associated with U.S. tax reform.

($ in millions except per share amounts)
For the year ended December 31:*
2019
2018
Yr.-to-Yr. Percent Change
Net income as reported
$ 9,431
8,728*
8.1%
Income/(loss) from discontinued operations, net of tax
(4)
5
NM
Income from continuing operations
$ 9,435
8,723*
8.2%
Non-operating adjustments (net of tax)
Acquisition-related charges
1,343
649
107.0
Non-operating retirement-related costs/(income)
512
1,248
(58.9)
U.S. tax reform charge
146
2,037
(92.8)
Operating (non-GAAP) earnings
$11,436
$12,657
(9.6)%
Diluted operating (non-GAAP) earnings per share
$ 12.81
$ 13.81
(7.2)%


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in Operating (non-GAAP) earnings from continuing operations from 2018 to 2019?
Choices:
1221
144745452
-122100
-1221
24093
Correct choice index: 3
If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows:
Restructuring Expenses by Functional Area

€ millions
2019
2018
2017
Cost of cloud and software
–138
–3
–55
Cost of services
–154
–3
–118
Research and development
–467
–3
–9
Sales and marketing
–299
–11
–2
General and administration
–71
0
2
Restructuring expenses
–1,130
–19
–182


Question: Analyse this data from a financial earnings document. What was the change in General and administration in 2018 from 2017?
Choices:
-9
2
-3
0
-2
Correct choice index: 4
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2007 and that all dividends were reinvested .
purchases of equity securities 2013 during 2012 , we repurchased 13804709 shares of our common stock at an average price of $ 115.33 .
the following table presents common stock repurchases during each month for the fourth quarter of 2012 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

<i>Period</i>
<i>Total Number ofSharesPurchased [a]</i>
<i>AveragePrice PaidPer Share</i>
<i>Total Number of Shares</i><i>Purchased as Part of a</i><i>Publicly Announced Plan</i><i>or Program [b]</i>
<i>Maximum Number of</i><i>Shares That May Yet</i><i>Be Purchased Under the Plan</i><i>or Program [b]</i>
Oct. 1 through Oct. 31
1,068,414
121.70
1,028,300
16,041,399
Nov. 1 through Nov. 30
659,631
120.84
655,000
15,386,399
Dec. 1 through Dec. 31
411,683
124.58
350,450
15,035,949
Total
2,139,728
$121.99
2,033,750
N/A

[a] total number of shares purchased during the quarter includes approximately 105978 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. what was the cost of total share repurchases during 2012?
Choices:
1592097088.97
1734095998.17
29538322379152
-1592097088.97
1591068788.97
Correct choice index: 0
performance graph comparison of five-year cumulative total return the following graph and table compare the cumulative total return on citi 2019s common stock , which is listed on the nyse under the ticker symbol 201cc 201d and held by 65691 common stockholders of record as of january 31 , 2018 , with the cumulative total return of the s&p 500 index and the s&p financial index over the five-year period through december 31 , 2017 .
the graph and table assume that $ 100 was invested on december 31 , 2012 in citi 2019s common stock , the s&p 500 index and the s&p financial index , and that all dividends were reinvested .
comparison of five-year cumulative total return for the years ended date citi s&p 500 financials .

DATE
CITI
S&P 500
S&P FINANCIALS
31-Dec-2012
100.0
100.0
100.0
31-Dec-2013
131.8
132.4
135.6
31-Dec-2014
137.0
150.5
156.2
31-Dec-2015
131.4
152.6
153.9
31-Dec-2016
152.3
170.8
188.9
31-Dec-2017
193.5
208.1
230.9

.

Question: Analyse this data from a financial earnings document. what was the percentage growth of the five-year cumulative total return of s&p financials from 2015 to 2016
Choices:
669.68486
0.18528
0.22742
35
0.23587
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 29, 2018 to December 30, 2017?
Choices:
74976
148783
743.9
74391.5
1
Correct choice index: 3
The differences between income tax expense (benefit) at the Company’s effective income tax rate and income tax
expense at the statutory federal income tax rate were as follows:
In December 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”), which among other matters reduced the United States corporate tax rate from 35% to 21% effective January 1, 2018. In fiscal 2018, the Company recorded a $43 million tax benefit primarily related to the remeasurement of certain deferred tax assets and liabilities.
Federal and state income taxes of $36.5 million, $2.1 million, and $3.7 million were paid in fiscal years 2019, 2018, and 2017, respectively. Federal and state income taxes of $418,000, $47.2 million, and $17.6 million were refunded in fiscal years 2019, 2018, and 2017, respectively.
The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. As of June 1, 2019, there were no uncertain tax positions that resulted in any adjustment to the Company’s provision for income taxes.
We are under audit by the IRS for the fiscal years 2013 through 2015. We are subject to income tax in many jurisdictions within the U.S., and certain jurisdictions are under audit by state and local tax authorities. The resolutions of these audits are not expected to be material to our consolidated financial statements. Tax periods for all years beginning with fiscal year 2013 remain open to examination by federal and state taxing jurisdictions to which we are subject.

Fiscal year end
June 1, 2019
June 2, 2018
June 3, 2017
Statutory federal income tax (benefit)
$14,694
$34,105
$(39,950)
State income tax (benefit)
2,164
3,200
(3,193)
Domestic manufacturers deduction
—
(2,545)
4,095
Enacted rate change
—
(42,973)
—
Tax exempt interest income
(197)
(101)
(206)
Other, net
(918)
(545)
(613)
$15,743
$(8,859)
$(39,867)


Question: Analyse this data from a financial earnings document. What was the average Tax exempt interest income?
Choices:
-168000000
0
-504
-168
-200
Correct choice index: 3
BALANCE SHEET DATA
(In thousands)
(1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.
(2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

As of December 31,
2019
2018
2017
2016
2015
Working capital (1)
$207,599
$237,416
$306,296
$226,367
$219,219
Total assets
$545,118
$628,027
$669,094
$667,235
$632,904
Total debt (2)
$24,600
$25,600
$26,700
$27,800
$28,900
Stockholders’ equity
$380,426
$446,279
$497,911
$479,517
$480,160


Question: Analyse this data from a financial earnings document. What was the change in working capital between 2018 and 2019?
Choices:
0
-29817
1
-18768
-237417
Correct choice index: 1
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 30 , 2011 through october 30 , 2016 .
this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period .
the comparison assumes $ 100 was invested on october 30 , 2011 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any .
dollar amounts in the graph are rounded to the nearest whole dollar .
the performance shown in the graph represents past performance and should not be considered an indication of future performance .
comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index *assumes $ 100 invested on 10/30/11 in stock or 10/31/11 in index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2016 standard & poor 2019s , a division of s&p global .
all rights reserved. .

10/30/2011
10/28/2012
10/27/2013
10/26/2014
10/25/2015
10/30/2016
Applied Materials
100.00
86.93
148.68
179.96
143.74
255.27
S&P 500 Index
100.00
115.21
146.52
171.82
180.75
188.90
RDG Semiconductor Composite Index
100.00
96.65
127.68
160.86
154.90
191.65

dividends during each of fiscal 2016 , 2015 , and 2014 , applied 2019s board of directors declared four quarterly cash dividends in the amount of $ 0.10 per share .
applied currently anticipates that cash dividends will continue to be paid on a quarterly basis , although the declaration of any future cash dividend is at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination by the board of directors that cash dividends are in the best interests of applied 2019s stockholders .
10/30/11 10/28/12 10/27/13 10/26/14 10/25/15 10/30/16 applied materials , inc .
s&p 500 rdg semiconductor composite .

Question: Analyse this data from a financial earnings document. what is the total return if 1000000 is invested in s&p500 in 2011 and sold in 2012?
Choices:
152100.0
152126
2152100
-313100
102300.2
Correct choice index: 0
Cost of Services Cost of services decreased $204 million, or 1.9%, during 2019 compared to 2018, primarily due to lower access costs resulting from a decline in voice connections, as well as lower employee-related costs associated with the lower headcount resulting from the Voluntary Separation Program, offset by an increase in regulatory fees.
Cost of Wireless Equipment Cost of wireless equipment increased $173 million, or 3.8%, during 2019 compared to 2018, primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold.
Selling, General and Administrative Expense Selling, general and administrative expense increased $499 million, or 6.5%, during 2019 compared to 2018, due to increases in advertising expenses and sales commission expense, which were partially offset by decreases in employee-related costs resulting from the Voluntary Separation Program. The increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of Topic 606 on January 1, 2018 using a modified retrospective approach.
Depreciation and Amortization Expense Depreciation and amortization expense decreased $153 million, or 3.6%, during 2019 compared to 2018, driven by the change in the mix of total Verizon depreciable assets and Business’s usage of those assets.

(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
Cost of services 
$10,655
$10,859
$(204)
(1.9)%
Cost of wireless equipment 
4,733
4,560
173
3.8
Selling, general and administrative expense 
8,188
7,689
499
6.5
Depreciation and amortization expense 
4,105
4,258
(153)
(3.6)
Total Operating Expenses 
$ 27,681
$ 27,366
$ 315
1.2


Question: Analyse this data from a financial earnings document. What is the change in Selling, general and administrative expense from 2018 to 2019?
Choices:
8182
7984
-7689
499
0
Correct choice index: 3
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) the plan to reflect the allied acquisition .
the 2006 plan , as amended and restated , provides for the grant of non- qualified stock options , incentive stock options , shares of restricted stock , shares of phantom stock , stock bonuses , restricted stock units , stock appreciation rights , performance awards , dividend equivalents , cash awards , or other stock-based awards .
awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the acquisition .
awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied and its subsidiaries who were not employed by republic prior to such date .
as of december 31 , 2013 , there were approximately 15.6 million shares of common stock reserved for future grants under the 2006 plan .
stock options we use a lattice binomial option-pricing model to value our stock option grants .
we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier .
expected volatility is based on the weighted average of the most recent one year volatility and a historical rolling average volatility of our stock over the expected life of the option .
the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option .
we use historical data to estimate future option exercises , forfeitures ( at 3.0% ( 3.0 % ) for each of the periods presented ) and expected life of the options .
when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes .
the weighted-average estimated fair values of stock options granted during the years ended december 31 , 2013 , 2012 and 2011 were $ 5.27 , $ 4.77 and $ 5.35 per option , respectively , which were calculated using the following weighted-average assumptions: .

2013
2012
2011
Expected volatility
28.9%
27.8%
27.3%
Risk-free interest rate
0.7%
0.8%
1.7%
Dividend yield
3.2%
3.2%
2.7%
Expected life (in years)
4.5
4.5
4.4
Contractual life (in years)
7.0
7.0
7.0

.

Question: Analyse this data from a financial earnings document. what was the growth of the weighted-average estimated fair values of stock options granted from 2012 to 2013
Choices:
0
0.09488
0.10482
0.5
0.1
Correct choice index: 2