trismik/FinRAG huggingface dataset:
at december 31 , 2012 and 2011 , we had a working capital surplus .
this reflects a strong cash position , which provides enhanced liquidity in an uncertain economic environment .
in addition , we believe we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities .
cash flows millions 2012 2011 2010 .

<i>Cash Flows</i><i>Millions</i>
<i>2012</i>
<i>2011</i>
<i>2010</i>
Cash provided by operating activities
$6,161
$5,873
$4,105
Cash used in investing activities
(3,633)
(3,119)
(2,488)
Cash used in financing activities
(2,682)
(2,623)
(2,381)
Net change in cash and cashequivalents
$(154)
$131
$(764)

operating activities higher net income in 2012 increased cash provided by operating activities compared to 2011 , partially offset by lower tax benefits from bonus depreciation ( as explained below ) and payments for past wages based on national labor negotiations settled earlier this year .
higher net income and lower cash income tax payments in 2011 increased cash provided by operating activities compared to 2010 .
the tax relief , unemployment insurance reauthorization , and job creation act of 2010 provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 , and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012 .
as a result of the act , the company deferred a substantial portion of its 2011 income tax expense .
this deferral decreased 2011 income tax payments , thereby contributing to the positive operating cash flow .
in future years , however , additional cash will be used to pay income taxes that were previously deferred .
in addition , the adoption of a new accounting standard in january of 2010 changed the accounting treatment for our receivables securitization facility from a sale of undivided interests ( recorded as an operating activity ) to a secured borrowing ( recorded as a financing activity ) , which decreased cash provided by operating activities by $ 400 million in 2010 .
investing activities higher capital investments in 2012 drove the increase in cash used in investing activities compared to 2011 .
included in capital investments in 2012 was $ 75 million for the early buyout of 165 locomotives under long-term operating and capital leases during the first quarter of 2012 , which we exercised due to favorable economic terms and market conditions .
higher capital investments partially offset by higher proceeds from asset sales in 2011 drove the increase in cash used in investing activities compared to 2010. .

Question: Analyse this data from a financial earnings document. what was the average cost per locomotive for the 2012 early buyout?
Choices:
0
2424242.42424
454545.45455
12375000000
-31499.37001
Correct choice index: 2
Total Expense and Other (Income)
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The following Red Hat-related expenses were included in 2019 total consolidated expense and other (income), with no corresponding expense in the prior-year: Red Hat operational spending, interest expense from debt issuances to fund the acquisition and other acquisition-related activity, including: amortization of acquired intangible assets, retention and legal and advisory fees associated with the transaction.
Total expense and other (income) increased 2.8 percent in 2019 versus the prior year primarily driven by higher spending including Red Hat operational spending and investments in software and systems innovation, higher interest expense, non-operating acquisition-related activity associated with the Red Hat transaction and lower IP income, partially offset by lower non-operating retirement-related costs, divesture-related activity (gains on divestitures and lower spending) and the effects of currency. Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.

($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$26,322
$25,594
2.8%
Non-operating adjustments
Amortization of acquired intangible assets
(764)
(437)
74.8
Acquisition-related charges
(409)
(16)
NM
Non-operating retirement related (costs)/income
(615)
(1,572)
(60.9)
Operating (non-GAAP) expense and other (income)
$24,533
$23,569
4.1%
Total consolidated expense-to-revenue ratio
34.1%
32.2%
2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio
31.8%
29.6%
2.2 pts.


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the Operating (non-GAAP) expense and other (income) from 2018 to 2019?
Choices:
-964
48102
964
24531
10
Correct choice index: 2
Operating income in the Industrial Solutions segment increased $78 million in fiscal 2019 from fiscal 2018. The Industrial Solutions segment’s operating income included the following:
Excluding these items, operating income increased in fiscal 2019 primarily as a result of higher volume and improved manufacturing productivity.

Fiscal
2019
2018
(in millions)
Acquisition-related charges:
Acquisition and integration costs
$  10
$  6
Charges associated with the amortization of acquisition-related fair value adjustments
3
4
13
10
Restructuring and other charges, net
63
80
Other items
2
—
Total
$  78
$  90


Question: Analyse this data from a financial earnings document. What was the change in Acquisition and integration costs in 2019 from 2018?
Choices:
40
-4
-2
0
4
Correct choice index: 4
The following is a summary of stock option activity during fiscal 2019:
Net income before income taxes included compensation expense related to the amortization of the Company’s stock option awards of $0.1 million during both fiscal 2019 and fiscal 2018. At September 2019, total unamortized compensation expense related to stock options was approximately $0.3 million. This unamortized compensation expense is expected to be amortized over approximately the next 38 months.
The aggregate intrinsic value of stock options exercisable was approximately $0.2 million and $0.3 million at September 2019 and September 2018, respectively.
The total intrinsic value of stock options exercised was $0.1 million in both fiscal 2019 and fiscal 2018. The total fair value of stock options vested was $0.4 million during both fiscal 2019 and fiscal 2018.

Number of Shares
Weighted Average Exercise Price
Outstanding at September 2018
33,800
$  77.85
Granted
5,450
84.00
Exercised
(2,800)
79.22
Forfeited/Expired
—
—
Outstanding at September 2019
36,450
$  78.67


Question: Analyse this data from a financial earnings document. What is the difference in the total number of shares outstanding between 2018 and 2019?
Choices:
36450
0
-2650
-33721
2650
Correct choice index: 4
b. Employee Performance Rights Plan
The Employee Performance Rights Plan (the Rights Plan) was approved by shareholders at the Company’s AGM on 23 November 2017. Under the Rights Plan, awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
Performance rights issued under the Employee Performance Rights Plan are valued on the same basis as those issued to KMP, which is described in Note 16(d).
1. The vesting date for rights granted on 2 July 2017 and 2 July 2018 is the date on which the Board notifies the executive that the rights have vested, after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed. This is likely to be 31 August 2020 and 31 August 2021 respectively.
No performance rights vested or lapsed during the financial year. The number of performance rights issued and outstanding at 30 June 2018 was 355,316, consisting solely of the performance rights granted on 2 July 2017.
The weighted average contractual life of outstanding performance rights at the end of the financial year is 1.77 years (2018: 2.17 years).

Performance rights issued and outstanding at 30 June 2019
Grant Date
Vesting Date1
Fair Value per Right $
Rights Granted
No. of Rights at 30/6/2019
2 Jul 2017
31 Aug 2020
3.815
355,316
355,316
2 Jul 2018
31 Aug 2021
3.01
530,652
530,652
Total
885,968
885,968


Question: Analyse this data from a financial earnings document. What was the change in total fair value for rights granted on 2 July 2017 to 2 July 2018?
Choices:
1597254.24
241731.98
1597262.52
-126247862593.48
886630.52
Correct choice index: 1
The following table disaggregates our revenue by major source for the year ended December 31, 2018:
(1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.

(In thousands)
Network Solutions
Services & Support
Total
Access & Aggregation
$301,801
$57,069
$358,870
Subscriber Solutions & Experience (1)
129,067
5,393
134,460
Traditional & Other Products
27,364
8,583
35,947
Total
$458,232
$71,045
$529,277


Question: Analyse this data from a financial earnings document. What was the difference between the total revenue from Network Solutions and Services & Support?
Choices:
449649
387187
-387187
452839
430868
Correct choice index: 1
nbcuniversal media , llc consolidated statement of comprehensive income .

Year ended December 31 (in millions)
2015
2014
2013
Net income
$3,624
$3,297
$2,122
Deferred gains (losses) on cash flow hedges, net
(21)
25
(5)
Employee benefit obligations, net
60
(106)
95
Currency translation adjustments, net
(121)
(62)
(41)
Comprehensive income
3,542
3,154
2,171
Net (income) loss attributable to noncontrolling interests
(210)
(182)
(154)
Other comprehensive (income) loss attributable to noncontrolling interests
29
—
—
Comprehensive income attributable to NBCUniversal
$3,361
$2,972
$2,017

see accompanying notes to consolidated financial statements .
147 comcast 2015 annual report on form 10-k .

Question: Analyse this data from a financial earnings document. what was the average net income from 2013 to 2015
Choices:
4520
5530
3
4523.0
61.5
Correct choice index: 3
NET DEBT
The term net debt does not have any standardized meaning under IFRS. Therefore, it is unlikely to be comparable to similar measures presented by other issuers.
We define net debt as debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position. We include 50% of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies.
We consider net debt to be an important indicator of the company’s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents. We believe that certain investors and analysts use net debt to determine a company’s financial leverage.
Net debt has no directly comparable IFRS financial measure, but rather is calculated using several asset and liability categories from the statements of financial position, as shown in the following table.

2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982


Question: Analyse this data from a financial earnings document. What is the change in net debt in 2019?
Choices:
28578
-2171
0
2171
54135
Correct choice index: 3
Openreach has a UK-wide presence which is overlapped by our competitors in around half the country. This overlap is expected to grow as alternative network providers build-out new fibre footprint. Our volume discount deal, signed with the majority of our major communications provider customers, has led to another record quarter for fibre sales. We are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers. We have experienced strong demand from businesses for Ethernet circuits for the second consecutive quarter.
Adjusteda revenue decline of 4% for the year was driven by regulated price reductions predominantly on FTTC and Ethernet products, non-regulated price reductions (mainly driven by communications providers signing up for fibre volume discounts), a small decline in our physical line base and a reclassification of costs to revenue. This was partly offset by 25% growth in our fibre rental base, a 9% increase in our Ethernet rental base and the impact of adopting IFRS 15.
Adjusteda operating costs were broadly flat, with higher costs from recruiting and training engineers to support our ‘Fibre First’ programme and help improve customer experience, as well as pay inflation and business rates, offset by efficiency savings and a reclassification of costs to revenue. Adjusteda EBITDA was down 7% for the year.
Capital expenditure was £2.1bn, up 22%, driven by investment in our FTTP and Gfast network build and higher year-on-year BDUK net grant funding deferrals, partly offset by efficiency savings.
Normalised free cash flowb was down 38% due to the EBITDA decline, higher underlying capital expenditure (excluding BDUK grant funding deferrals) and timing of customer receipts.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.

Openreachc
Adjusteda revenue £5,075m
Adjusteda operating profit £955m
2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
5,075
5,278
(203)
(4)
Adjusted a operating costs
2,652
2,663
(11)
–
Adjusted a EBITDA
2,423
2,615
(192)
(7)
Depreciation & amortisation
1,468
1,401
67
5
Adjusted a operating profit
955
1,214
(259)
(21)
Capital expenditure
2,081
1,699
382
22
Normalised free cash flowb
685
1,100
(415)
(38)


Question: Analyse this data from a financial earnings document. What is the average Adjusteda operating costs for 2018 and 2019?
Choices:
-5.5
2657.5
354.3
75928.6
24159.1
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 28 , 2007 through october 28 , 2012 .
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 28 , 2007 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 * $ 100 invested on 10/28/07 in stock or 10/31/07 in index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2012 s&p , a division of the mcgraw-hill companies inc .
all rights reserved. .

10/28/2007
10/26/2008
10/25/2009
10/31/2010
10/30/2011
10/28/2012
Applied Materials
100.00
61.22
71.06
69.23
72.37
62.92
S&P 500 Index
100.00
63.90
70.17
81.76
88.37
101.81
RDG Semiconductor Composite Index
100.00
54.74
68.59
84.46
91.33
82.37

dividends during fiscal 2012 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.09 per share each and one quarterly cash dividend in the amount of $ 0.08 per share .
during fiscal 2011 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.08 per share each and one quarterly cash dividend in the amount of $ 0.07 per share .
during fiscal 2010 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.07 per share each and one quarterly cash dividend in the amount of $ 0.06 .
dividends declared during fiscal 2012 , 2011 and 2010 amounted to $ 438 million , $ 408 million and $ 361 million , respectively .
applied currently anticipates that it will continue to pay cash dividends on a quarterly basis in the future , although the declaration and amount of any future cash dividends are 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 that cash dividends are in the best interests of applied 2019s stockholders .
10/28/07 10/26/08 10/25/09 10/31/10 10/30/11 10/28/12 applied materials , inc .
s&p 500 rdg semiconductor composite .

Question: Analyse this data from a financial earnings document. how much did the quarterly dividend yield change from 2010 to 2012 for applied materials?
Choices:
-1.44303
0.00101
0.00042
0.99899
0.00023
Correct choice index: 2
The change in projected benefit obligation and the accumulated benefit obligation, were as follows (in millions):
The Company's pension liability represents the present value of estimated future benefits to be paid. The discount rate is based on the quarterly average yield for Euros treasuries with a duration of 30 years, plus a supplement for corporate bonds  consolidated balance sheets, will be recognized as a component of net periodic cost over the average remaining service period.
As the defined benefit plans are unfunded, the liability recognized on the Company's consolidated balance sheet as of March 31, 2019 was $72.7 million of which $1.3 million is included in accrued liabilities and $71.4 million is included in other long-term liabilities. The liability recognized on the Company's consolidated balance sheet as of March 31, 2018 was $61.0 million of which $0.9 million is included in accrued liabilities and $60.1 million is included in other long-term liabilities.

Year Ended March 31,
2019
2018
Projected benefit obligation at the beginning of the year
$61.0
$50.4
Additions due to acquisition of Microsemi
9.8
—
Service cost
1.5
2.2
Interest cost
1.1
1.0
Actuarial losses
6.0
0.7
Benefits paid
(0.9)
(0.8)
Foreign currency exchange rate changes
(5.8)
7.5
Projected benefit obligation at the end of the year
$72.7
$61.0
Accumulated benefit obligation at the end of the year
$66.7
$55.5
Weighted average assumptions
Discount rate
1.41%
1.73%
Rate of compensation increase
2.79%
2.91%


Question: Analyse this data from a financial earnings document. What was the change in Service cost between 2018 and 2019?
Choices:
-70
2.9
-1.5
27.8
-0.7
Correct choice index: 4
29. Related party transactions
The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 “Investments in associates and joint arrangements”, note 24 “Post employment benefits” and note 22 “Directors and key management compensation”).
Transactions with joint arrangements and associates
Related party transactions with the Group’s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements.
No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below.
Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates.
Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.

2019
2018
2017
€m
€m
€m
Sales of goods and services to associates
27
19
37
Purchase of goods and services from associates
3
1
90
Sales of goods and services to joint arrangements
242
194
19
Purchase of goods and services from joint arrangements
192
199
183
Net interest income receivable from joint arrangements1
96
120
87
Trade balances owed:
by associates
1
4
–
to associates
3
2
1
by joint arrangements
193
107
158
to joint arrangements
25
28
15
Other balances owed by joint arrangements1
997
1,328
1,209
Other balances owed to joint arrangements1
169
150
127


Question: Analyse this data from a financial earnings document. What is the difference between 2018 and 2019 average sales of goods and services to associates?
Choices:
-1
22
28
-5
32
Correct choice index: 3
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category
Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights
Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)
Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders
2001 Share Incentive Plan
68,253
---
---
Amended and Restated 2010 Share Incentive Plan
19,468,186
48.105
16,684,906
Amended and Restated 2010 Employee Share Purchase Plan
---
N/A
30,454,275
Equity compensation plans not approved by shareholders
---
N/A
---
Total
19,536,441
47,139,181


Question: Analyse this data from a financial earnings document. What proportion of the total Number of Shares Remaining Available for Future Issuance Under Equity Compensation Plans are the Amended and Restated 2010 Share Incentive Plan?
Choices:
42.47
100
-3045427500
35.39
282.53
Correct choice index: 3