trismik/FinRAG huggingface dataset:
3. Operating segments continued
Note
1. Non-current assets excludes trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset.
Europe, Middle East and Africa includes United Kingdom non-current assets of $6.9 million (2018 $2.0 million). Americas includes United States non-current assets of $182.4 million (2018 $171.1 million).

2019
2018
$ million
$ million
Non-current assets1
Americas
196.9
184.6
Asia Pacific
7.4
4.4
Europe, Middle East and Africa
11.5
5.1
215.8
194.1


Question: Analyse this data from a financial earnings document. What was the percentage change in non-current assets in Asia Pacific?
Choices:
58.82
-54.55
-102.92
26.09
68.18
Correct choice index: 4
Net Income (Loss) Per Share
The Company calculates net income (loss) per share in accordance with FASB ASC Topic 260,Earnings per Share. Basic net income (loss) per share is based on the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share also gives effect to all potentially dilutive securities outstanding during the period, such as restricted stock units (“RSUs”), stock options, and Employee Stock Purchase Plan ("ESPP") shares, if dilutive. In a period with a net loss position, potentially dilutive securities are not included in the computation of diluted net loss because to do so would be antidilutive, and the number of shares used to calculate basic and diluted net loss is the same.
For the fiscal years ended September 30, 2019, 2018 and 2017, the following potentially dilutive common shares were excluded from the net income (loss)
per share calculation, as they would have been antidilutive (amounts in thousands):

2019
2018
2017
Stock options
1,687
2,806
569
RSUs
2,352
2,580
83
ESPP common stock equivalents
74
71
—
ID Checker earnout shares
—
—
24
Total potentially dilutive common shares outstanding
4,113
5,457
676


Question: Analyse this data from a financial earnings document. What is the average of total potentially dilutive common shares outstanding from 2017 to 2019?
Choices:
3415.33
10246
144.31
341533.33
-3415.33
Correct choice index: 0
Adjusted EBITDA. Adjusted EBITDA represents our net loss before interest and investment income, net and interest expense, provision for income taxes, depreciation and amortization expense, loss on extinguishment of convertible notes and stock-based compensation expense. We do not consider these items to be indicative of our core operating performance. The items that are non-cash include depreciation and amortization expense and stock-based compensation expense.
Adjusted EBITDA is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans, make strategic decisions regarding the allocation of capital and invest in initiatives that are focused on cultivating new markets for our solutions. In particular, the exclusion of certain expenses in calculating adjusted EBITDA facilitates comparisons of our operating performance on a period-to-period basis.
Adjusted EBITDA is not a measure calculated in accordance with GAAP. We believe that adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors. Nevertheless, use of adjusted EBITDA has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP.
Some of these limitations are: (1) although depreciation and amortization are non-cash charges, the capitalized software that is amortized will need to be replaced in the future, and adjusted EBITDA does not reflect cash capital expenditure requirements for such replacements or for new capital expenditure requirements; (2) adjusted EBITDA does not reflect changes in, or cash requirements for, our working capital needs;
(3) adjusted EBITDA does not reflect the potentially dilutive impact of equity-based compensation; (4) adjusted EBITDA does not reflect tax payments or receipts that may represent a reduction or increase in cash
available to us; and (5) other companies, including companies in our industry, may calculate adjusted EBITDA or similarly titled measures
differently, which reduces the usefulness of the metric as a comparative measure.
Because of these and other limitations, you should consider adjusted EBITDA alongside our other GAAP-based financial performance measures, net loss and our other GAAP financial results. The following table presents a reconciliation of adjusted EBITDA to net loss, the most directly comparable GAAP measure, for each of the periods indicated (in thousands):

Year Ended December 31,
2019
2018
2017
Net loss
$(52,250)
$(47,515)
$(19,634)
Interest and investment (income) expense, net
2,979
4,504
216
Provision for income taxes
425
796
47
Depreciation and amortization
19,671
13,693
10,207
Loss on extinguishment of convertible notes
1,406
—
—
Stock-based compensation
33,489
25,825
9,299
Adjusted EBITDA
$5,720
$(2,697)
$135


Question: Analyse this data from a financial earnings document. What is the change in the Provision for income taxes from 2018 to 2019?
Choices:
0
-5295
-371
1221
-9782
Correct choice index: 2
Stock-based Compensation Expense
The income tax benefit related to share-based compensation was $66 million, $158 million and $97 million for 2019, 2018 and 2017, respectively. The income tax benefits related to share-based compensation for the periods presented prior to the second quarter of 2018 were offset by an increase in the U.S. valuation allowance. Stock-based compensation expense of $30 million and $19 million was capitalized and remained in inventory as of August 29, 2019 and August 30, 2018, respectively. As of August 29, 2019, $439 million of total unrecognized compensation costs for unvested awards, before the effect of any future forfeitures, was expected to be recognized through the fourth quarter of 2023, resulting in a weighted-average period of 1.3 years.

For the year ended
2019
2018
2017
Stock-based compensation expense by caption
Cost of goods sold
$102
$83
$88
Selling, general, and administrative
73
61
75
Research and development
68
54
52
$243
$198
$215
Stock-based compensation expense by type of award
Restricted stock awards
$178
$140
$144
Stock options
33
55
71
ESPP
32
3
—
$243
$198
$215


Question: Analyse this data from a financial earnings document. What is the difference between stock-based compensation expenses between 2018 and 2019?
Choices:
-198
17
45
-137
210
Correct choice index: 2
Annual Dividends Paid and Proposed
The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information.
(1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt.
(2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020.
(3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate.
The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders.
In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share
Year Ended December 31,
€
US$
2015
1.15
1.30 (1)
2016
1.25
1.37 (1)
2017
1.40
1.65 (1)
2018
1.50
1.68 (1)
2019 (proposed)
1.58 (2)
1.73 (2), (3)


Question: Analyse this data from a financial earnings document. What was the change in Dividend Paid per Ordinary Share in € in 2016 from 2015?
Choices:
100
-4.2
-1.8
0.4
0.1
Correct choice index: 4
the table below summarizes activity of rsus with performance conditions for the year ended december 31 , shares ( in thousands ) weighted average grant date fair value ( per share ) .

Shares(In thousands)
WeightedAverage GrantDate Fair Value(Per share)
Non-vested total as of December 31, 2016
309
$55.94
Granted
186
63.10
Vested
(204)
46.10
Forfeited
(10)
70.50
Non-vested total as of December 31, 2017
281
$67.33

as of december 31 , 2017 , $ 6 million of total unrecognized compensation cost related to the nonvested rsus , with and without performance conditions , is expected to be recognized over the weighted-average remaining life of 1.5 years .
the total fair value of rsus , with and without performance conditions , vested was $ 16 million , $ 14 million and $ 12 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
if dividends are paid with respect to shares of the company 2019s common stock before the rsus are distributed , the company credits a liability for the value of the dividends that would have been paid if the rsus were shares of company common stock .
when the rsus are distributed , the company pays the participant a lump sum cash payment equal to the value of the dividend equivalents accrued .
the company accrued dividend equivalents totaling less than $ 1 million , $ 1 million and $ 1 million to accumulated deficit in the accompanying consolidated statements of changes in stockholders 2019 equity for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
employee stock purchase plan the company maintains a nonqualified employee stock purchase plan ( the 201cespp 201d ) through which employee participants may use payroll deductions to acquire company common stock at the lesser of 90% ( 90 % ) of the fair market value of the common stock at either the beginning or the end of a three-month purchase period .
on february 15 , 2017 , the board adopted the american water works company , inc .
and its designated subsidiaries 2017 nonqualified employee stock purchase plan , which was approved by stockholders on may 12 , 2017 and took effect on august 5 , 2017 .
the prior plan was terminated as to new purchases of company stock effective august 31 , 2017 .
as of december 31 , 2017 , there were 2.0 million shares of common stock reserved for issuance under the espp .
the espp is considered compensatory .
during the years ended december 31 , 2017 , 2016 and 2015 , the company issued 93 thousand , 93 thousand and 98 thousand shares , respectively , under the espp. .

Question: Analyse this data from a financial earnings document. by how much did non-vested rsu's decrease from 2016 to 2017?
Choices:
-0.77184
-28
1.90939
-11.03571
-0.09061
Correct choice index: 4
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 18 — Income Taxes
Significant components of our deferred tax assets and liabilities are as follows:

As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211


Question: Analyse this data from a financial earnings document. What was the change in Research expenditures between 2018 and 2019?
Choices:
-1106
16892
-14861
1106
-11915
Correct choice index: 3
Cash Flow Hedge Gains (Losses)
We recognized the following gains (losses) on foreign exchange contracts designated as cash flow hedges:
We do not have any net derivative gains included in AOCI as of June 30, 2019 that will be reclassified into earnings within the following 12 months. No significant amounts of gains (losses) were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019.

(In millions)
Year Ended June 30,
2019
2018
2017
Effective Portion
Gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4
$  159
$  219
$  328
Gains reclassified from accumulated other comprehensive income (loss) into revenue
341
185
555
Amount Excluded from Effectiveness Assessment and Ineffective Portion
Losses recognized in other income (expense), net
(64)
(255)
(389)


Question: Analyse this data from a financial earnings document. What was the average losses recognized in other income (expense), net, across the 3 year period?
Choices:
328
236
41364
-233
0
Correct choice index: 1
Review of operations
The Group’s operating performance for the fiscal year compared to last year is as follows:
1. The Directors believe the information additional to IFRS measures included in the report is relevant and useful in measuring the financial performance of the Group. These include: EBITDA, NPATA and EPSa. These measures have been defined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
In 2019 the business continued to deliver strong results after the record 2018 year. Revenues and EBITDA were in line with guidance. Further details on the Group’s results are outlined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
On 1 June 2019, Hansen acquired the Sigma Systems business (Sigma) and one month of these results are included in the FY19 result. Also included in the results are the transaction and other restructuring costs related to the acquisition, which we have identified as separately disclosed items in our results.
This acquisition has also resulted in the re-balancing of the Group’s market portfolio which, post the acquisition of Enoro in FY18, was initially weighted towards the Utilities sector. With Sigma’s revenues concentrated in the Communications sector, the Group’s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries, regions and clients.
The Group has generated operating cash flows of $39.7 million, which has been used to retire external debt and fund dividends of $12.6 million during the financial year. With the introduction of a higher level of debt in June 2019 to fund the Sigma acquisition, the Group has, for the first time, used the strength of the Group’s balance sheet to fund 100% of an acquisition. With the Group’s strong cash generation, Hansen is well placed to service and retire the debt over the coming years.

2019
2018
A$ Million
A$ Million
Variance %
Operating revenue
231.3
230.8
0.2%
EBITDA1
53.0
59.3
(10.6%)
NPAT
21.5
28.9
(25.6%)
NPATA1
31.2
38.0
(17.9%)
Basic earnings per share (EPS) (cents)
10.9
14.8
(26.4%)
Basic EPSa1 (cents)
15.8
19.4
(18.6%)


Question: Analyse this data from a financial earnings document. What was the average difference between basic EPS and basic EPSa for both FYs?
Choices:
3.9
4.75
4750000
4.6
51.78
Correct choice index: 1
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 .
stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards .
the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years .
5 .
accrued liabilities the components of accrued liabilities are as follows: .

December 31,
<i>(In thousands)</i>
2006
2005
Bonuses and incentives
$29,822
$21,895
Medical insurance and workers’ compensation
18,279
18,339
Vacation and holiday pay
14,742
14,159
Customer volume discounts and rebates
13,777
13,232
Franchise and property taxes
8,432
8,539
Payroll and payroll taxes
5,465
4,772
Other
9,913
5,889
Total
$100,430
$86,825

6 .
employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee .
effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 .
the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 .
all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan .
effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement .
the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay .
the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 .
all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan .
pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees .
benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: Analyse this data from a financial earnings document. what was the percent of the bonuses and incentives of the total accrued liabilities
Choices:
0.86453
1.63149
0.29694
-70608
0.21801
Correct choice index: 2
table of contents the following table discloses purchases of shares of our common stock made by us or on our behalf during the fourth quarter of 2017 .
period total number of shares purchased average price paid per share total number of shares not purchased as part of publicly announced plans or programs ( a ) total number of shares purchased as part of publicly announced plans or programs approximate dollar value of shares that may yet be purchased under the plans or programs ( b ) .

Period
Total Numberof SharesPurchased
AveragePrice Paidper Share
Total Number ofShares NotPurchased as Part ofPublicly AnnouncedPlans or Programs (a)
Total Number ofShares Purchased asPart of PubliclyAnnounced Plans orPrograms
Approximate DollarValue of Shares thatMay Yet Be PurchasedUnder the Plans orPrograms (b)
October 2017
515,762
$77.15
292,145
223,617
$1.6 billion
November 2017
2,186,889
$81.21
216,415
1,970,474
$1.4 billion
December 2017
2,330,263
$87.76
798
2,329,465
$1.2 billion
Total
5,032,914
$83.83
509,358
4,523,556
$1.2 billion

( a ) the shares reported in this column represent purchases settled in the fourth quarter of 2017 relating to ( i ) our purchases of shares in open-market transactions to meet our obligations under stock-based compensation plans , and ( ii ) our purchases of shares from our employees and non-employee directors in connection with the exercise of stock options , the vesting of restricted stock , and other stock compensation transactions in accordance with the terms of our stock-based compensation plans .
( b ) on september 21 , 2016 , we announced that our board of directors authorized our purchase of up to $ 2.5 billion of our outstanding common stock ( the 2016 program ) with no expiration date .
as of december 31 , 2017 , we had $ 1.2 billion remaining available for purchase under the 2016 program .
on january 23 , 2018 , we announced that our board of directors authorized our purchase of up to an additional $ 2.5 billion of our outstanding common stock with no expiration date. .

Question: Analyse this data from a financial earnings document. as of december 31 , 2017 , what was the percent of the 2016 program remaining available for purchase
Choices:
-0.48
0.48
2.08
1.68
0.56
Correct choice index: 1
Operating expenses
Sales and marketing expense decreased primarily due to a $51 million decrease in stock-based compensation expense and a $41 million decrease as a result of the divestiture of our WSS and PKI solutions.
Research and development expense decreased primarily due to a $66 million decrease in stockbased compensation expense.
General and administrative expense decreased primarily due to a $130 million decrease in stock-based compensation expense.
Amortization of intangible assets decreased primarily due to the intangible assets sold with the divestiture of WSS and PKI solutions.
Restructuring, transition and other costs reflect a decrease of $70 million in fiscal 2019 compared to fiscal 2018 in severance and other restructuring costs. In addition, fiscal 2018 costs included $88 million of transition related costs related to our fiscal 2018 divestiture of our WSS and PKI solutions compared to $3 million in fiscal 2019.

Fiscal Year
Variance in
2019
2018
Dollars
Percent
(In millions, except for percentages)
Sales and marketing
$1,493
$1,593
$(100)
(6)%
Research and development
913
956
(43)
(4)%
General and administrative
447
574
(127)
(22)%
Amortization of intangible assets
207
220
(13)
(6)%
Restructuring, transition and other costs
241
410
(169)
(41)%
Total
$3,301
$3,753
$(452)
(12)%


Question: Analyse this data from a financial earnings document. What is the average Sales and marketing expenses for fiscal years 2019 and 2018?
Choices:
3086
1593
1543
3036
8
Correct choice index: 2