trismik/FinRAG huggingface dataset:
Available Liquidity
The following table sets forth our available liquidity for the periods indicated (in thousands):
The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows.
The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available.
Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,
2019
2018
Cash and cash equivalents
$121,398
$148,502
Availability under revolving credit facility
261,000
500,000
Total liquidity
$382,398
$648,502


Question: Analyse this data from a financial earnings document. What was the change in availability under revolving credit facility between 2018 and 2019?
Choices:
239
761000
239000
130500000000
499761
Correct choice index: 2
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2008 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
12/31/2013
United Parcel Service, Inc.
$100.00
$107.75
$140.39
$145.84
$151.44
$221.91
Standard & Poor’s 500 Index
$100.00
$126.45
$145.49
$148.55
$172.30
$228.09
Dow Jones Transportation Average
$100.00
$118.59
$150.30
$150.31
$161.56
$228.42

.

Question: Analyse this data from a financial earnings document. what was the difference in percentage total cumulative return on investment for united parcel service inc . compared to the dow jones transportation average for the five years ended 12/31/2013?
Choices:
-0.7348
20.6258
-0.0618
-0.0651
-1.0404
Correct choice index: 3
Supplemental balance sheet information related to operating and finance leases as of the period presented was as follows (table in millions):
(1) ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net on the consolidated balance sheets
(2) Current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets. An immaterial amount is presented in due from related parties, net on the consolidated balance sheets.
(3) Operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets. Finance lease liabilities are included in other liabilities on the consolidated balance sheets.

January 31, 2020
Operating Leases
Finance Leases
ROU assets, non-current (1)
$886
$58
Lease liabilities, current (2)
$109
$4
Lease liabilities, non-current (3)
746
55
Total lease liabilities
$855
$59


Question: Analyse this data from a financial earnings document. What was the difference between current and non-current lease liabilities for operating leases?
Choices:
855
637
6
0
81314
Correct choice index: 1
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued)
Sales to unaffiliated customers are as follows (in thousands):

Fiscal
SALES
2019
2018
2017
United States
$339,585
$309,495
$297,699
Foreign countries:
South Korea
313,461
652,313
628,369
China
194,653
235,568
162,316
Japan
138,028
180,223
154,985
Asia-Pacific, other
93,389
124,733
107,713
Germany
145,285
166,926
145,835
Europe, other
148,680
171,936
162,162
Rest of World
57,559
61,379
64,232
Total foreign countries sales
1,091,055
1,593,078
1,425,612
Total sales
$1,430,640
$1,902,573
$1,723,311


Question: Analyse this data from a financial earnings document. What was the change in Rest of World in 2019 from 2018?
Choices:
-1373081
3820
2853
-656795520
-3820
Correct choice index: 4
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2011 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
United Parcel Service, Inc.
$100.00
$103.84
$152.16
$165.35
$154.61
$189.72
Standard & Poor’s 500 Index
$100.00
$115.99
$153.54
$174.54
$176.94
$198.09
Dow Jones Transportation Average
$100.00
$107.49
$151.97
$190.07
$158.22
$192.80

.

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total shareowners return for united parcel service inc . versus the standard & poor's 500 index for the five years ended 12/31/2016?
Choices:
98.09
-0.0837
-0.5345
-100.0837
0.7163
Correct choice index: 1
CUSTOMER STATISTICS
(1) Excludes adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018.
(2) As a percentage of homes passed.
During the third quarter of fiscal 2018, the Canadian broadband services segment implemented a new customer management system, replacing 22 legacy systems. While the customer management system was still in the stabilization phase, contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 and the first quarter of 2019. Contact center and marketing operations had returned to normal at the end of the first quarter of 2019.
Variations of each services are also explained as follows:
INTERNET Fiscal 2019 Internet service customers net additions stood at 5,966 compared to 14,173 for the prior year mainly due to: • the ongoing interest in high speed offerings; • the sustained interest in bundle offers; and • the increased demand from Internet resellers; partly offset by • competitive offers in the industry; and • contact center congestion during the stabilization period of the new customer management system.
VIDEO Fiscal 2019 video service customers net losses stood at 39,185 compared to 37,035 for the prior year as a result of: • highly competitive offers in the industry; • a changing video consumption environment; and • contact center congestion during the stabilization period of the new customer management system; partly offset by • customers' ongoing interest in digital advanced video services; and • customers' interest in video services bundled with fast Internet offerings.
TELEPHONY Fiscal 2019 telephony service customers net losses amounted to 23,333 compared to 32,987 for the prior year mainly due to: • technical issues with telephony activations following the implementation of the new customer management system which were resolved at the end of the first quarter; • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only; partly offset by • growth in the business sector; and • more telephony bundles due to additional promotional activity in the second half of fiscal 2019.
DISTRIBUTION OF CUSTOMERS At August 31, 2019, 69% of the Canadian broadband services segment's customers enjoyed "double play" or "triple play" bundled services.

Net additions (losses)
% of penetration(2)
Years ended
August 31,
August 31,
August 31,
August 31,
August 31,
2019
2019
2018(1)
2019
2018
Primary service units
1,810,366
(56,552)
(55,849)
Internet service customers
788,243
5,966
14,173
44.7
44.7
Video service customers
649,583
(39,185)
(37,035)
36.8
39.3
Telephony service customers
372,540
(23,333)
(32,987)
21.1
22.6


Question: Analyse this data from a financial earnings document. What was the average increase / (decrease) in the internet service customers between 2018 and 2019?
Choices:
25604
10070.2
0
0.2
10069.5
Correct choice index: 4
M. Property and Equipment, Net
Property and equipment, net, as of the periods presented consisted of the following (table in millions):
As of January 31, 2020, construction in progress primarily represented various buildings and site improvements that had not yet been placed into service.
Depreciation expense was $234 million, $211 million and $206 million during the years ended January 31, 2020, February 1, 2019 and February 2, 2018, respectively.

January 31, 2020
February 1, 2019
Equipment and software
$1,404
$1,448
Buildings and improvements
1,088
991
Furniture and fixtures
120
116
Construction in progress
106
56
Total property and equipment
2,718
2,611
Accumulated depreciation
(1,438)
(1,449)
Total property and equipment, net
$1,280
$1,162


Question: Analyse this data from a financial earnings document. What was the change in Total property and equipment between 2019 and 2020?
Choices:
2718
2507
107
-4049
5329
Correct choice index: 2
as of 30 september 2016 and 2015 , there were no assets or liabilities classified as discontinued operations relating to the homecare business .
5 .
business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income .
cost reduction actions in fiscal year 2016 , we recognized an expense of $ 33.9 ( $ 24.0 after-tax , or $ .11 per share ) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions .
the expenses related primarily to the industrial gases 2013 americas and the industrial gases 2013 emea segments .
the following table summarizes the carrying amount of the accrual for cost reduction actions at 30 september severance and other benefits .

Severance and Other Benefits
2016 Charge
$33.9
Amount reflected in pension liability
(.9)
Cash expenditures
(20.4)
Currency translation adjustment
.3
30 September 2016
$12.9

business realignment and reorganization on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and other organizational changes , effective as of 1 october 2014 .
as a result of this reorganization , we incurred severance and other charges .
in fiscal year 2015 , we recognized an expense of $ 207.7 ( $ 153.2 after-tax , or $ .71 per share ) .
severance and other benefits totaled $ 151.9 and related to the elimination of approximately 2000 positions .
asset and associated contract actions totaled $ 55.8 and related primarily to a plant shutdown in the corporate and other segment and the exit of product lines within the industrial gases 2013 global and materials technologies segments .
the 2015 charges related to the segments as follows : $ 31.7 in industrial gases 2013 americas , $ 52.2 in industrial gases 2013 emea , $ 10.3 in industrial gases 2013 asia , $ 37.0 in industrial gases 2013 global , $ 27.6 in materials technologies , and $ 48.9 in corporate and other .
during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions .
the 2014 charge related to the segments as follows : $ 2.9 in industrial gases 2013 americas , $ 3.1 in industrial gases 2013 emea , $ 1.5 in industrial gases 2013 asia , $ 1.5 in industrial gases 2013 global , $ 1.6 in materials technologies , and $ 2.1 in corporate and other. .

Question: Analyse this data from a financial earnings document. considering the 2015's charge , what is the impact of the industrial gases 2013 americas segment concerning the total expenses?
Choices:
3.15262
0.16322
-0.15262
0.64826
0.15262
Correct choice index: 4
Stock-based compensation expense is included in general and administrative expense for each period as follows:
As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Year Ended
Year Ended
Stock-Based Compensation by Type of Award
December 31, 2019
December 31, 2018
Stock options
$2,756
$2,926
RSUs
955
1,129
Total stock-based compensation expense
$3,711
$4,055


Question: Analyse this data from a financial earnings document. What is the total stock-based compensation expense and unrecognized stock-based compensation expense in 2019?
Choices:
8565
10394
8512
10394000000
11438
Correct choice index: 1
Trade Accounts Receivable
The Company’s trade accounts receivable, net, consisted of the following (in thousands):
(1) Included in “Receivables, net” in the accompanying Consolidated Balance Sheets.
(2) Included in “Deferred charges and other assets” in the accompanying Consolidated Balance Sheets.
The Company’s noncurrent trade accounts receivable result from (1) contracts with customers that include renewal provisions, and (2) contracts with customers under multi-year arrangements. For contracts that include renewal provisions, revenue is recognized up-front upon satisfaction of the associated performance obligations, but payments are received upon renewal. Renewals occur in bi-annual and annual increments over the associated expected contract term, the majority of which range from two to five years. The Company’s contracts with customers under multi-year arrangements generally have three-year terms and are invoiced annually at the beginning of each annual coverage period. The Company records a receivable related to revenue recognized under multi-year arrangements as the Company has an unconditional right to invoice and receive payment in the future related to these arrangements.
Where the timing of revenue recognition differs from the timing of invoicing and payment, the Company has determined that its contracts do not include a significant financing component. A substantial amount of the consideration promised by the customer under the contracts that include renewal provisions is variable, and the amount and timing of that consideration varies based on the occurrence or nonoccurrence of future events that are not substantially within the Company’s control. With respect to multi-year year arrangements, there is minimal difference between the consideration received and the cash selling price, any offered discounts are driven by volume, and the contracts are of short duration resulting in insignificant interest. Thus, the primary purpose of the invoicing terms on the multi-year arrangements is to provide the customer with a simplified and predictable way of purchasing certain products, not to provide financing or to receive financing from the Company’s customer.

December 31,
2019
2018
Trade accounts receivable, net, current (1)
$375,136
$335,377
Trade accounts receivable, net, noncurrent (2)
26,496
15,948
$401,632
$351,325


Question: Analyse this data from a financial earnings document. What was the change in Trade accounts receivable, net, noncurrent in 2019 from 2018?
Choices:
-15949
10548
-10548
-15950
0
Correct choice index: 1
Our number of employees is as follows:
On August 3, 2018, we implemented a plan to restructure our organization, which included a reduction in workforce of approximately 40 employees, representing approximately 30% of the Company’s total pre-restructuring workforce. We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits. The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer.
Employees

March 1,
Department
2020
2019
Sales and Marketing
41
38
Engineering
13
9
Professional Services
6
6
Customer Support
22
22
Management and Administration
18
17
Total
100
92


Question: Analyse this data from a financial earnings document. How much was the company charged approximately for each employee that was dismissed?
Choices:
127000
381040
-9485
9525
10
Correct choice index: 3
Disaggregation of Revenue
The tables below present the Company’s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company’s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.

Year Ended June 30,
2019
2018
2017
Processing
$594,202
$550,058
$506,555
Outsourcing & Cloud
405,359
361,922
327,738
Product Delivery & Services
231,982
251,743
256,794
In-House Support
321,148
307,074
297,203
Services & Support
958,489
920,739
$881,735
Total Revenue
$1,552,691
$1,470,797
$1,388,290


Question: Analyse this data from a financial earnings document. What is the average processing revenue for 2018 and 2019?
Choices:
435603
1144260
5721
413092
572130
Correct choice index: 4
ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands)
The accompanying notes are an integral part of the consolidated financial statements.

Years Ended December 31,
2019
2018
2017
Net income
$67,062
$68,921
$5,135
Other comprehensive income (loss):
Foreign currency translation adjustments
1,034
-15,261
16,744
Total other comprehensive income (loss)
1,034
(15,261 )
16,744
Comprehensive income
$68,096
$53,660
$21,879


Question: Analyse this data from a financial earnings document. What was the change in comprehensive income between 2018 and 2019?
Choices:
-52626
14436
0
15261
-14436
Correct choice index: 1
5. Goodwill and Purchased Intangible Assets
(b) Purchased Intangible Assets
The following tables present details of our purchased intangible assets (in millions):
Purchased intangible assets include intangible assets acquired through acquisitions as well as through direct purchases or licenses.
Impairment charges related to purchased intangible assets were approximately $47 million for fiscal 2017. Impairment charges were as a result of declines in estimated fair value resulting from the reduction or elimination of expected future cash flows associated with certain of our technology and IPR&D intangible assets.

July 27, 2019
Gross
Accumulated Amortization
Net
Purchased intangible assets with finite lives:
Technology  .
$3,270
$(1,933)
$1,337
Customer relationships .
840
(331)
509
Other
41
(22)
19
Total purchased intangible assets with finite lives
4,151
(2,286)
1,865
In-process research and development, with indefinite lives .
336
—
336
Total .
$4,487
$(2,286)
$2,201


Question: Analyse this data from a financial earnings document. What was the difference in the net values between Technology and Customer relationships?
Choices:
497
0
82800
828
1107036
Correct choice index: 3
ADJUSTED NET EARNINGS AND ADJUSTED EPS
The terms adjusted net earnings and adjusted EPS do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
We define adjusted net earnings as net earnings attributable to common shareholders before severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI. We define adjusted EPS as adjusted net earnings per BCE common share.
We use adjusted net earnings and adjusted EPS, and we believe that certain investors and analysts use these measures, among other ones, to assess the performance of our businesses without the effects of severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI. We exclude these items because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance. Excluding these items does not imply they are non-recurring
The most comparable IFRS financial measures are net earnings attributable to common shareholders and EPS.
The following table is a reconciliation of net earnings attributable to common shareholders and EPS to adjusted net earnings on a consolidated basis and per BCE common share (adjusted EPS), respectively.

2019
2018
TOTAL
PER SHARE
TOTAL
PER SHARE
Net earnings attributable to common shareholders
3,040
3.37
2,785
3.10
Severance, acquisition and other costs
83
0.10
100
0.11
Net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans
(101)
(0.11)
58
0.07
Net (gains) losses on investments
44
0.05
47
0.05
Early debt redemption costs
13
0.01
15
0.02
Impairment charges
74
0.08
146
0.16
Adjusted net earnings
3,153
3.50
3,151
3.51


Question: Analyse this data from a financial earnings document. What is net earnings attributable to common shareholders as a ratio of the adjusted net earnings in 2018?
Choices:
0
0.88
0.01
8775535
793.45
Correct choice index: 1