trismik/FinRAG huggingface dataset:
Contractual Obligations
Presented below is information about our material contractual obligations and the periods in which those future payments are due as of December 31, 2019. Future events could cause actual payments to differ from these estimates. As of December 31, 2019, the following table summarizes our contractual obligations and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
(1) The 2017 Facility incurs interest at a variable rate. The projected variable interest payments assume no change in the Eurodollar Base Rate, or LIBOR, from December 31, 2019.
(2) Represents the current portion of our expected cash payments for our liability to repurchase subsidiary unit awards for our professional residential property management and vacation rental management subsidiary.
(3) Represents amounts due under multi-year, non-cancelable contracts with third-party vendors, as well as other commitments.
The commitment amounts in the table above are associated with contracts that are enforceable and legally binding and that specify all significant terms, including fixed or minimum services to be used, fixed, minimum or variable price provisions, and the approximate timing of the actions under the contracts. The table does not include obligations under agreements that we can cancel without a significant penalty.
As of December 31, 2019, we had no outstanding letters of credit under our 2017 Facility.

Contractual Obligations
1 Year
2 to 3 Years
4 to 5 Years
More Than 5 Years
Total
Debt:
Principal payments
$—
$63,000
$—
$—
$63,000
Interest payments1
2,206
3,876
—
—
6,082
Unused line fee payments
126
222
—
—
348
Operating lease commitments
9,818
18,823
15,840
10,893
55,374
Subsidiary unit award liabilities2
141
—
—
—
141
Other long-term liabilities
—
4,375
2,513
601
7,489
Other commitments 3
624
290
—
—
914
Total contractual obligations
$12,915
$90,586
$18,353
$11,494
$133,348


Question: Analyse this data from a financial earnings document. What was the change in total contractual obligations between 1 Year and 2 to 3 Year periods?
Choices:
77671
90581
0
103501
78
Correct choice index: 0
the graph below shows a five-year comparison of the cumulative shareholder return on our common stock with the cumulative total return of the standard & poor 2019s ( s&p ) mid cap 400 index and the russell 1000 index , both of which are published indices .
comparison of five-year cumulative total return from december 31 , 2011 to december 31 , 2016 assumes $ 100 invested with reinvestment of dividends period indexed returns .

BasePeriod
Indexed Returns
Company/Index
12/31/11
12/31/12
12/31/13
12/31/14
12/31/15
12/31/16
A. O. Smith Corporation
100.0
159.5
275.8
292.0
401.0
501.4
S&P Mid Cap 400 Index
100.0
117.9
157.4
172.8
169.0
204.1
Russell 1000 Index
100.0
116.4
155.0
175.4
177.0
198.4

2011 2012 2013 2014 2015 2016 smith ( a o ) corp s&p midcap 400 index russell 1000 index .

Question: Analyse this data from a financial earnings document. what was the difference in total return for the five year period ended 12/31/16 between a . o . smith corporation and the s&p mid cap 400 index?
Choices:
2.973
-0.792
0.956
4.884
102.973
Correct choice index: 0
The carrying amounts of other financial instruments not listed in the table below approximate fair value due to the short-term nature of these items. The carrying amounts and estimated fair values of the Company’s financial instruments not recorded at fair value in the financial statements were as follows:
The fair values of long-term debt as of June 30, 2019 and June 30, 2018 were determined by using current interest rates for debt with terms and maturities similar to the Company’s existing debt arrangements and accordingly would be classified as Level 2 inputs in the fair value hierarchy.
The carrying amount of company-owned life insurance reflects cash surrender values based upon the market values of underlying securities, using Level 2 inputs, net of any outstanding policy loans. The carrying value associated with the cash surrender value of these policies is recorded in other assets in the accompanying consolidated balance sheets.
For purposes of performing Step 1 of goodwill impairment testing, the Company uses certain nonrecurring fair value measurements using significant unobservable inputs (Level 3). Fair value of each reporting unit for purposes of the goodwill impairment test is based on a weighting of an income approach and a market approach. Under the income approach, fair value is determined based on a discounted cash flow analysis that uses estimates of cash flows discounted to present value using rates commensurate with the risks associated with those cash flows. Under the market approach, a market-based value is derived by relating multiples for earnings and cash flow measures for a group of comparable public companies to the same measure for each reporting unit to estimate fair value. The assumptions used by the Company to determine fair value of the reporting units are similar to those that would be used by market participants performing valuations.

June 30, 2019
June 30, 2018
($ in millions)
Carrying Value
Fair Value
Carrying Value
Fair Value
Long-term debt
$550.6
$560.6
$545.7
$558.3
Company-owned life insurance
$17.9
$17.9
$16.4
$16.4


Question: Analyse this data from a financial earnings document. What was the change in the fair value of Company-owned life insurance in 2019 from 2018?
Choices:
-1.5
0
34.3
-12.1
1.5
Correct choice index: 4
A summary of additions and deductions related to the allowance for doubtful accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions):
(1) Deductions represent uncollectible accounts written off, net of recoveries.

Balance at Beginning of Year
Additions Charged to Costs and Expenses
Deductions (1)
Balance at End of Year
Allowance for doubtful accounts:
Fiscal 2019
$2.2
$—
$(0.2)
$2.0
Fiscal 2018
$2.1
$0.2
$(0.1)
$2.2
Fiscal 2017
$2.5
$0.2
$(0.6)
$2.1


Question: Analyse this data from a financial earnings document. What was the change in the Balance at Beginning of Year between 2017 and 2018?
Choices:
4.6
0.1
0.4
-0.4
0
Correct choice index: 3
Selected Financial Data
• Significant events affecting our historical earnings trends in 2018 through 2019 are described in “Special Items” in the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” section.
• 2017 data includes severance, pension and benefit charges, gain on spectrum license transactions, acquisition and integration related charges, product realignment charges, net gain on sale of divested businesses and early debt redemption costs. 2016 data includes severance, pension and benefit charges, gain on spectrum license transactions, net gain on sale of divested businesses and early debt redemption costs. 2015 data includes severance, pension and benefit credits and gain on spectrum license transactions.
• On January 1, 2019, we adopted several Accounting Standards Updates (ASUs) that were issued by the Financial Accounting Standards Board (FASB) using the modified retrospective basis. On January 1, 2018, we adopted several ASUs that were issued by the FASB. These standards were adopted on different bases, including: (1) prospective; (2) full retrospective; and (3) modified retrospective.
Based on the method of adoption, certain figures are not comparable, with full retrospective reflected in all periods. See Note 1 to the consolidated financial statements for additional information.

(dollars in millions, except per share amounts)
2019
2018
2017
2016
2015
Results of Operations
Operating revenues
$131,868
$130,863
$ 126,034
$ 125,980
$ 131,620
Operating income
30,378
22,278
27,425
29,249
30,615
Net income attributable to Verizon
19,265
15,528
30,101
13,127
17,879
Per common share – basic
4.66
3.76
7.37
3.22
4.38
Per common share – diluted
4.65
3.76
7.36
3.21
4.37
Cash dividends declared per common share
2.435
2.385
2.335
2.285
2.230
Net income attributable to noncontrolling interests
523
511
449
481
496
Financial Position
Total assets
$ 291,727
$ 264,829
$ 257,143
$ 244,180
$ 244,175
Debt maturing within one year
10,777
7,190
3,453
2,645
6,489
Long-term debt
100,712
105,873
113,642
105,433
103,240
Employee benefit obligations
17,952
18,599
22,112
26,166
29,957
Noncontrolling interests
1,440
1,565
1,591
1,508
1,414
Equity attributable to Verizon
61,395
53,145
43,096
22,524
16,428


Question: Analyse this data from a financial earnings document. What was the change in operating revenues from 2017 to 2018?
Choices:
4829
100906
112264
-110506
-4829
Correct choice index: 0
Note 6 — Accounts Receivable, net
The Company’s net accounts receivable consists of:
At December 31, 2019 and 2018, the Company had recorded allowances for doubtful accounts of $1.8 million and $1.3 million, respectively, against Restaurant/Retail segment accounts receivable. Write-offs of accounts receivable during fiscal years 2019 and 2018 were $0.3 million and $0.4 million, respectively. The bad debt expense which is recorded in the consolidated statements of operations was $0.8 million and $0.8 million in 2019 and 2018, respectively.
Receivables recorded as of December 31, 2019 and 2018 all represent unconditional rights to payments from customers.

December 31,
(in thousands)
2019
2018
Government segment:
Billed
$11,608
$9,100
Advanced billings
(608)
(563)
11,000
8,537
Restaurant/Retail segment:
Accounts receivable - net
30,774
17,682
$41,774
$26,219


Question: Analyse this data from a financial earnings document. What is the average Government segment: Billed for December 31, 2018 and 2019?
Choices:
5804
9100
5522
17660
10354
Correct choice index: 4
Net debt including IFRS 16 lease liabilities
A reconciliation between net debt and net debt including IFRS 16 lease liabilities is given below. A breakdown of the balances that are included within net debt is given within Note 24. Net debt excludes IFRS 16 lease liabilities to enable comparability with prior years.

2019
2018
£m
£m
Net debt
295.2
235.8
IFRS 16 lease liabilities
38.9
–
Net debt and IFRS 16 lease liabilities
334.1
235.8


Question: Analyse this data from a financial earnings document. What was the change in the amount of Net debt and IFRS 16 lease liabilities from 2018 to 2019?
Choices:
98.3
569.9
295.2
0
-98.3
Correct choice index: 0
the following graph compares the cumulative 5-year total return to shareholders of cadence design systems , inc . 2019s common stock relative to the cumulative total returns of the s & p 500 index , the nasdaq composite index and the s & p information technology index .
the graph assumes that the value of the investment in the company 2019s common stock and in each of the indexes ( including reinvestment of dividends ) was $ 100 on december 29 , 2001 and tracks it through december 30 , 2006 .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the s & p 500 index , the nasdaq composite index and the s & p information technology index 12/30/0612/31/051/1/051/3/0412/28/0212/29/01 cadence design systems , inc .
nasdaq composite s & p information technology s & p 500 * $ 100 invested on 12/29/01 in stock or on 12/31/01 in index-incuding reinvestment of dividends .
indexes calculated on month-end basis .
copyright b7 2007 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved .
www.researchdatagroup.com/s&p.htm december 29 , december 28 , january 3 , january 1 , december 31 , december 30 .

December 29, 2001
December 28, 2002
January 3, 2004
January 1, 2005
December 31, 2005
December 30, 2006
Cadence Design Systems, Inc.
100.00
54.38
81.52
61.65
75.54
79.96
S & P 500
100.00
77.90
100.24
111.15
116.61
135.03
NASDAQ Composite
100.00
71.97
107.18
117.07
120.50
137.02
S & P Information Technology
100.00
62.59
92.14
94.50
95.44
103.47

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative 5-year total return to shareholders of cadence design systems , inc . 2019s common stock for the period ended december 30 , 2006?
Choices:
-2004
-0.2004
-4.008
-20.04
1
Correct choice index: 1
Equity Incentive Plan
Our board of directors administers the plan, determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients. The stock options granted under the plan have terms of up to 10 years. As of December 31, 2019, awards for the purchase of 4,236,719 shares have been granted and remain outstanding (common stock options, common stock and restricted stock units) and 2,063,281 shares are reserved for future grants under the 2014 Plan.
Share-based compensation expenses related to stock options, stock and restricted stock units issued to employees and directors are included in selling, general and administrative expenses. The following table provides a detail of share-based compensation expense (in thousands).

Year Ended December 31
2019
2018
Common stock, vested at issuance and nonvested at issuance
$721
$555
Stock options
354
132
Restricted stock units
225
103
Compensation expense related to common stock awards issued under equity incentive plan
$          1,300
$            790


Question: Analyse this data from a financial earnings document. What is the change in the common stock value between 2018 and 2019?
Choices:
400155
166
166000000
1276
0
Correct choice index: 1
Presentation of Derivative Gains (Losses) for Economic Hedges of Forecasted Cash Flows in Segment Results
Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately.
The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions, under this methodology:
As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

2019
2018
2017
Net derivative gains (losses) incurred
$(3.6)
$(0.9)
$0.6
Less: Net derivative gains (losses) allocated to reporting segments
(1.8)
(7.1)
5.7
Net derivative gains (losses) recognized in general corporate expenses
$(1.8)
$6.2
$(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks
$(2.1)
$0.2
$3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen
(1.1)
(0.3)
0.8
Net derivative gains (losses) allocated to International
2.8
(6.9)
1.6
Net derivative losses allocated to Foodservice
(0.6)
(0.1)
—
Net derivative losses allocated to Pinnacle Foods
(0.8)
—
—
Net derivative losses allocated to Commercial
—
—
(0.1)
Net derivative gains (losses) included in segment operating profit
$(1.8)
$(7.1)
$5.7


Question: Analyse this data from a financial earnings document. What are the total net derivative losses allocated to Foodservice, Pinnacle Foods, as well as Commercial in 2019?
Choices:
-7.7
-1.4
25.4
0.2
-0.7
Correct choice index: 1
The tax credit/(charge) for the period differs from the standard rate of corporation tax in the United Kingdom of 19.0% (2017/18: 19.0%). The reasons for this are explained below:
The movements in losses recognised for the period ended 30 March 2019 is £nil (2017/18: £1.1m). Corporation tax losses are not recognised where future recoverability is uncertain.
The adjustments to prior periods of £1.7m (2017/18: £(8.1m)) relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns.

52 weeks ended 30 Mar 2019 £m
52 weeks ended 31 Mar 2018 £m
(Loss)/profit before taxation
(42.7)
20.9
Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%)
8.2
(4.0)
Tax effect of:
Non-deductible items
(0.9)
(0.1)
Other disallowable items
-
(0.4)
Impairment of goodwill
-
(0.8)
Adjustment for share-based payments
(0.4)
(0.6)
Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%)
(0.8)
0.7
Movements in losses recognised
-
1.1
Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%)
-
(2.3)
Adjustments to prior periods
1.7
(8.1)
Current tax relating to overseas business
1.1
0.8
Income tax credit/(charge)
8.9
(13.7)


Question: Analyse this data from a financial earnings document. What was the average Adjustment for share-based payments for 2018 and 2019?
Choices:
0
-3
-0.5
9
-2
Correct choice index: 2
Item 6. Selected Consolidated Financial Data
The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
Consolidated Balance Sheet Data:

As of December 31,
2019
2018
2017
2016
2015
(In thousands)
Cash and cash equivalents
$19,505
$18,017
$22,553
$26,838
$35,128
Working capital
$1,116
$6,356
$7,646
$14,643
$16,046
Total assets
$54,538
$43,424
$45,672
$53,530
$68,579
Stockholders' equity
$10,863
$14,059
$13,078
$18,064
$21,387


Question: Analyse this data from a financial earnings document. What is the average value of working capital from 2015 to 2019?
Choices:
10818.8
9161.4
23220.4
19668
2.9
Correct choice index: 1
Uncertain Tax Positions
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Out of $2.1 million of unrecognized tax benefits, there are no unrecognized tax benefits that would result in a change in the Company's effective tax rate if recognized in future years. The accrued interest and penalties related to uncertain tax positions was not significant for December 29, 2019, December 30, 2018 and December 31, 2017.
The Company is not currently under tax examination and the Company’s historical net operating loss and credit carryforwards may be adjusted bythe Internal Revenue Service, and other tax authorities until the statute closes on the year in which such tax attributes are utilized. The Company estimates that its unrecognized tax benefits will not change significantly within the next twelve months.
The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. The U.S. tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits.

December 29, 2019
December 30,2018
December 31, 2017
Beginning balance of unrecognized tax benefits
$2,161
$2,107
$2,014
Additions for tax positions related to the prior year
(46)
(2)
16
Additions for tax positions related to the current year
88
125
77
Lapse of statutes of limitations
(86)
(69)
—
Ending balance of unrecognized tax benefits
$2,117
$2,161
$2,107


Question: Analyse this data from a financial earnings document. What is the average additions for tax positions related to the current year in 2018 and 2019?
Choices:
77.5
1.1
106.5
18.5
7.3
Correct choice index: 2
NOTE 17—SPECIAL CHARGES (RECOVERIES)
Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Year Ended June 30,
2019
2018
2017
Fiscal 2019 Restructuring Plan
$28,318
$—
$—
Fiscal 2018 Restructuring Plan
515
10,154
—
Fiscal 2017 Restructuring Plan
898
7,207
33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan
(620)
279
(340)
Acquisition-related costs
5,625
4,805
15,938
Other charges (recoveries)
983
6,766
14,193
Total
$35,719
$29,211
$63,618


Question: Analyse this data from a financial earnings document. What is the average annual total charges?
Choices:
-36083.33
42551.67
42849.33
7561.65
42412
Correct choice index: 2
Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:

2019
2018
Unbilled
$ 12,403
$ 11,485
Billed:
Current
815
641
Past due
262
209
Device payment plan agreement receivables, gross
$ 13,480
$ 12,335


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the unbilled from 2018 to 2019?
Choices:
1
91800
918
0
68
Correct choice index: 2