trismik/FinRAG huggingface dataset:
Refranchisings and franchisee development — The following table summarizes the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and gains recognized in each fiscal year (dollars in thousands):
(1) Amounts in 2019, 2018, and 2017 include additional proceeds of $1.3 million, $1.4 million, and $0.2 million related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years.
(2)  Charges are for operating restaurant leases with lease commitments in excess of our sublease rental income.
(3) Amounts in 2018 primarily represent $9.2 million of costs related to franchise remodel incentives, $8.7 million reduction of gains related to the modification of certain 2017 refranchising transactions, $2.3 million of maintenance and repair expenses and $3.7 million of other miscellaneous non-capital charges. Amounts in 2017 represent impairment of $4.6 million and equipment write-offs of $1.4 million related to restaurants closed in connection with the sale of the related markets, maintenance and repair charges, and other miscellaneous non-capital charges.
Franchise acquisitions — In 2019 and 2018 we did not acquire any franchise restaurants. In 2017 we acquired 50 franchise restaurants. Of the 50 restaurants acquired, we took over 31 restaurants as a result of an agreement with an underperforming franchisee who was in violation of franchise and lease agreements with the Company. Under this agreement, the franchisee voluntarily agreed to turn over the restaurants. The acquisition of the additional 19 restaurants in 2017 was the result of a legal action filed in September 2013 against a franchisee, from which legal action we obtained a judgment in January 2017 granting us possession of the restaurants. Of the 50 restaurants acquired in 2017, we closed eight and sold 42 to franchisees.

2019
2018
2017
Restaurants sold to franchisees
—
135
178
New restaurants opened by franchisees
19
11
18
Proceeds from the sale of company-operated restaurants:
Cash (1)
$1,280
$26,486
$99,591
Notes receivable
—
70,461
—
$1,280
$96,947
$99,591
Net assets sold (primarily property and equipment)
$—
$(21,329)
$(30,597)
Lease commitment charges (2)
—
—
(11,737)
Goodwill related to the sale of company-operated restaurants
(2)
(4,663)
(10,062)
Other (3)
88
(24,791)
(9,161)
Gains on the sale of company-operated restaurants
$1,366
$46,164
$38,034


Question: Analyse this data from a financial earnings document. What is the average number of new restaurants opened by franchisees for 2017, 2018 and 2019?
Choices:
4
0
35
45
16
Correct choice index: 4
Operational Highlights
Altium achieved US$177.2 million in sales (a 23% increase) and US$171.8 million in product revenue (a 23% increase).
The Board and Systems business revenue grew to US$126.8 million with all regions reporting positive results. EMEA grew revenue to US$44.6 million, an increase of 15% and continued the transformation of its business model to direct transactional sales in key markets. The America’s achieved revenue of US$50.9 million which was a 14% growth rate. China results were outstanding with revenue at US$19.8 million, a growth rate of 37%. The Altium focus on our business in China led us to open a new sales office in Beijing and to expand our existing sales centres in Shenzhen and Shanghai. The expansion of our footprint in China will enable us to increase our penetration of the market.

Consolidated
2019
2018
Change
Product Sales
US$’000
US$’000
%
Altium Designer licenses
65,157
53,088
23%
Altium Designer subscriptions
58,959
53,701
10%
Octopart search advertising
17,940
11,968
50%
TASKING licenses
13,536
10,432
30%
TASKING maintenance
8,324
4,706
67%
Altium Nexus
6,277
3,769
67%
Service sales
3,337
4,624
(28%)
Other
3,656
2,254
62%
Total Product Sales
177,216
144,541
23%


Question: Analyse this data from a financial earnings document. What is the percentage of Altium Nexus in total product sales in 2018?
Choices:
2.53
-14077200
2.61
3.31
0
Correct choice index: 2
Expected Future Rate
Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon.
The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters.
The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be.
Deferred tax assets and liabilities are attributable to the following:
As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.

31 March 2019
31 March 2018 Restated See note 2
$M
$M
Deferred income tax assets in relation to:
Deferred revenue
40.9
40.0
Tax value of carry forward losses of UK subsidiaries
37.0
24.2
Tax value of carry forward losses of overseas subsidiaries
6.2
6.4
Advanced capital allowances
7.5
7.7
Share-based payments
11.6
27.7
Other temporary differences
11.8
14.7
Total
115.0
120.7
Deferred income tax liabilities in relation to:
Intangible assets
6.1
5.9
Deferred selling cost
8.5
8.5
Other temporary differences
-
0.1
Total
14.6
14.5


Question: Analyse this data from a financial earnings document. What was the change in deferred value in 2019 from 2018?
Choices:
90
0.9
0
-0.9
-25.4
Correct choice index: 1
Free cash flow
We define free cash flow as net cash provided by (used in) operating activities less purchase of property and equipment. We consider free cash flow to be a liquidity measure that provides useful information to management and investors about the amount of cash generated by the business that can possibly be used for investing in our business and strengthening the balance sheet, but it is not intended to represent the residual cash flow available for discretionary expenditures. Free cash flow is not prepared in accordance with U.S. GAAP, and should not be considered in isolation of, or as an alternative to, measures prepared in accordance with U.S. GAAP.
The following table presents a reconciliation of net cash provided by (used in) operating activities to free cash flow:
(1) Our adoption of ASU 2016-09 on January 1, 2017 resulted in excess tax benefits for share-based payments recorded as a reduction of income tax expense and reflected within operating cash flows, rather than recorded within equity and reflected within financing cash flows. We elected to adopt this new standard retrospectively, which impacted the presentation for all periods prior to the adoption date.

Year Ended December 31,
2019
2018
2017
2016
2015
(in thousands)
Net cash provided by (used in) operating activities (1)
$(156,832)
$113,207
$64,241
$138,720
$141,257
Purchase of property and equipment
(36,531)
(52,880)
(89,160)
(78,640)
(30,566)
Free cash flow
$(193,363)
$60,327
$(24,919)
$60,080
$110,691
Net cash provided by (used in) investing activities
$25,761
$17,496
$(28,718)
$(392,666)
$(170,027)
Net cash provided by (used in) financing activities (1)
$(8,406)
$1,287
$4,635
$19,794
$368,953


Question: Analyse this data from a financial earnings document. What is the average net cash provided by operating activities for 2016 and 2017?
Choices:
32120
101480.5
-37239.5
64241
5680.5
Correct choice index: 1
A tax credit of £8.9m in the year compared to a £13.7m charge in the prior year. This included a deferred tax credit in the current year of £6.1m, largely reflecting the loss before tax reported of £42.7m and a credit of £1.7m relating to the adjustment of prior period losses and capital allowances. A current year tax credit of £1.1m was in respect of overseas tax.
A deferred tax liability at 30 March 2019 of £13.5m compared to a liability of £12.1m at 31 March 2018. This movement is primarily due to a slightly higher pensions surplus reported at 30 March 2019 compared to 31 March 2018 reflecting the allowability for tax on pensions contribution payments. Recognised and unrecognised deferred tax assets relating to brought forward losses were approximately £44m at 30 March 2019 and equate to around £250m of future taxable profits.
The corporation tax rate and deferred tax rate applied in calculations are 19.0% and 17.0% respectively.

£m
2018/19
2017/18
Change
Overseas current tax
Current year
1.1
0.8
0.3
Deferred tax
Current period
6.1
(4.1)
10.2
Prior periods
1.7
(8.1)
9.8
– Adjustment to restate opening deferred tax at 17.0%
–
(2.3)
2.3
Income tax credit/ (charge)
8.9
(13.7)
22.6


Question: Analyse this data from a financial earnings document. What was the average deferred tax for 2017/18 and 2018/19?
Choices:
5
2
1
0
7
Correct choice index: 2
10.5. Intangible assets
Impairment testing of goodwill
Goodwill has been allocated to the listed group (NSR). Management have determined that the listed group, which is considered one operating segment (see note 4), is the appropriate CGU against which to allocate these intangible assets owing to the synergies arising from combining the portfolios of the Group.
The recoverable amount of the listed group has been determined based on the fair value less costs of disposal method using the fair value quoted on an active market. As at 1 July 2019, NSR had 773,343,956 stapled securities quoted on the Australian Securities Exchange at $1.745 per security providing a market capitalisation of $1,349.5m.
This amount is in excess of the carrying amount of the Group’s net assets at 30 June 2019 which includes the contract for future issue of equity recognised as contributed equity within the statement of financial position at this date (see note 13). Had the security price decreased by 2.5% the market capitalisation would still have been in excess of the carrying amount.

2019
2018
Notes
$'000
$'000
Goodwill
Opening and closing net book value
43,954
43,954
Other intangible assets
Opening net book value
2,051
1,582
Additions
1,079
864
Amortisation
6
(584)
(395)
Closing net book value
2,546
2,051
Total intangible assets
46,500
46,005


Question: Analyse this data from a financial earnings document. What is the change in Other intangible assets Opening net book value from 2018 to 2019?
Choices:
3244682
469
0
702
-469
Correct choice index: 1
Note 8 – Property, Plant and Equipment
As of December 31, 2019 and 2018, property, plant and equipment was comprised of the following:
Depreciation expense was $12.5 million, $12.7 million and $12.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded in cost of sales, selling, general and administrative expense and research and development expense in the consolidated statements of income.
We assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset’s carrying value. During the year ended December 31, 2019, the Company recognized impairment charges of $3.9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects. The impairment charges were determined based on actual costs incurred as part of the projects. No impairment charges were recognized during the years ended December 31, 2018 and 2017.

(In thousands)
2019
2018
Land
$4,575
$4,575
Building and land improvements
34,797
34,379
Building
68,157
68,183
Furniture and fixtures
19,959
19,831
Computer hardware and software
74,399
92,071
Engineering and other equipment
130,430
127,060
Total Property, Plant and Equipment
332,317
346,099
Less accumulated depreciation
(258,609)
(265,464)
Total Property, Plant and Equipment, net
$73,708
$80,635


Question: Analyse this data from a financial earnings document. What was the change in furniture and fixtures between 2018 and 2019?
Choices:
-33101952
110599
-15256
128
-128
Correct choice index: 3
The following table shows for the fiscal year ended March 29, 2019, certain information regarding option exercises and stock vested during the last fiscal year with respect to our named executive officers:
Option Exercises and Stock Vested in Fiscal 2019
(1) The value realized upon option exercises is based on the difference between the closing price of our common stock at exercise and the option exercise price.
(2) The number of shares and value realized for stock awards set forth above reflect (i) RSUs that vested and settled in FY19, (ii) RSUs granted under the FY19 EAIP on 5/20/2019, which vested and settled on 6/1/2019, and (iii) PRUs that vested in FY19 and were settled in FY20.
(3) The value realized upon vesting is based on the closing price of our common stock upon vesting in the case of RSUs and the closing price of our common stock on March 29, 2019 in the case of PRUs.

Option Awards
Stock Awards
Name
Number of Shares Acquired on Exercise (#)
Value Realized on Exercise (1)($)$)
Number of Shares Acquired on Vesting(2) (#)
Value Realized on Vesting (3)($)$)
Gregory S. Clark
—
—
342,338
7,467,791
Nicholas R. Noviello
332,155
4,699,993
111,855
2,419,818
Amy L. Cappellanti-Wolf
—
—
92,644
1,997,239
Samir Kapuria
—
—
112,125
2,497,640
Scott C. Taylor
—
—
103,798
2,216,595


Question: Analyse this data from a financial earnings document. What is the total value realized on vesting for stock awards for all named executive officers?
Choices:
11759447
14101442
14443781
14213568
16599083
Correct choice index: 4
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2017 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 448859 $ 0.00 4087587 equity compensation plans not approved by security holders ( 2 ) 2014 2014 2014 .

Plan category
Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>(1)</sup> (a)(b)
Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights
Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)
Equity compensation plans approved by security holders
448,859
$0.00
4,087,587
Equity compensation plans not approved by security holders<sup>(2)</sup>
—
—
—
Total
448,859
$0.00
4,087,587

( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 27123 were stock rights granted under the 2011 plan .
in addition , this number includes 28763 stock rights , 3075 restricted stock rights , and 389898 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: Analyse this data from a financial earnings document. what is the combined number of equity compensation plans approved by security holders
Choices:
-3638728
453644600
4536446.0
448979
897718
Correct choice index: 2
NOTE 8—INVENTORIES
Inventories consist of the following (in thousands):
At September 30, 2019, work in process and inventoried costs under long-term contracts includes approximately $5.8 million in costs incurred outside the scope of work or in advance of a contract award compared to $0.9 million at September 30, 2018. We believe it is probable that we will recover the costs inventoried at September 30, 2019, plus a profit margin, under contract change orders or awards within the next year.
Costs we incur for certain U.S. federal government contracts include general and administrative costs as allowed by government cost accounting standards. The amounts remaining in inventory at September 30, 2019 and 2018 were $0.5 million and $2.0 million, respectively.

September 30,
2019
2018
Finished products
$10,905
$7,099
Work in process and inventoried costs under long-term contracts
46,951
63,169
Materials and purchased parts
48,938
23,710
Customer advances
—
(9,779)
Net inventories
$  106,794
$  84,199


Question: Analyse this data from a financial earnings document. What is the change in materials and purchased parts from 2018 to 2019?
Choices:
48908
41839
25228
0
72648
Correct choice index: 2
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) the plan to reflect the allied acquisition .
the 2006 plan , as amended and restated , provides for the grant of non- qualified stock options , incentive stock options , shares of restricted stock , shares of phantom stock , stock bonuses , restricted stock units , stock appreciation rights , performance awards , dividend equivalents , cash awards , or other stock-based awards .
awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the acquisition .
awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied and its subsidiaries who were not employed by republic prior to such date .
as of december 31 , 2013 , there were approximately 15.6 million shares of common stock reserved for future grants under the 2006 plan .
stock options we use a lattice binomial option-pricing model to value our stock option grants .
we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier .
expected volatility is based on the weighted average of the most recent one year volatility and a historical rolling average volatility of our stock over the expected life of the option .
the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option .
we use historical data to estimate future option exercises , forfeitures ( at 3.0% ( 3.0 % ) for each of the periods presented ) and expected life of the options .
when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes .
the weighted-average estimated fair values of stock options granted during the years ended december 31 , 2013 , 2012 and 2011 were $ 5.27 , $ 4.77 and $ 5.35 per option , respectively , which were calculated using the following weighted-average assumptions: .

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

.

Question: Analyse this data from a financial earnings document. what was the percentage change in the expected volatility from 2012 to 2013
Choices:
0.07051
0.03957
0.00004
0.03739
1
Correct choice index: 1
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 in total lease liabilities between operating leases and finance leases?
Choices:
-62
0
827
50445
796
Correct choice index: 4