trismik/FinRAG huggingface dataset:
The reconciliation between U.S. federal income taxes at the statutory rate and income tax expense (benefit) was as follows:
(1) The U.S. federal statutory rate was 21% for fiscal 2019, 24.58% for fiscal 2018, and 35%
for fiscal 2017.
(2) Excludes items which are separately presented.
The income tax benefit for fiscal 2019 included a $216 million income tax benefit related to the tax impacts of certain measures of the Switzerland Federal Act on Tax Reform and AHV Financing (“Swiss Tax Reform”), a $90 million income tax benefit related to the effective settlement of a tax audit in a non-U.S. jurisdiction, and $15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions. See “Swiss Tax Reform” below for additional information regarding Swiss Tax Reform.
The income tax benefit for fiscal 2018 included a $1,222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended September 28, 2018. The net income tax benefit of $1,222 million related primarily to the recognition of certain non-U.S. loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income, partially offset by a $46 million increase in the valuation allowance for certain U.S. federal tax credit carryforwards. The income tax benefit for fiscal 2018 also included $567 million of income tax expense related to the tax impacts of the Tax Cuts and Jobs Act (the “Act”) and a $61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended December 29, 2017. See “Tax Cuts and Jobs Act” below for additional information regarding the Act.
The income tax expense for fiscal 2017 included a $52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for U.S. tax loss carryforwards, a $40 million income tax benefit related to share-based payments and the adoption of ASU No. 2016-09, and a $14 million income tax benefit associated with pre-separation tax matters.

Fiscal
2019
2018
2017
(in millions)
Notional U.S. federal income tax expense at the statutory rate (1)
$ 406
$ 551
$ 602
Adjustments to reconcile to the income tax expense (benefit):
U.S. state income tax benefit, net
(5)
(7)
(4)
Tax law changes
15
638
7
Tax credits
(22)
(8)
(8)
Non-U.S. net earnings(2)
(166)
(213)
(355)
Change in accrued income tax liabilities
(61)
13
24
Valuation allowance
(163)
33
(1)
Legal entity restructuring and intercompany transactions
3
(1,329)
(40)
Excess tax benefits from share-based payments
(8)
(24)
(40)
Other
(14)
2
(5)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180


Question: Analyse this data from a financial earnings document. What was the change in Notional U.S. federal income tax expense at the statutory rate in 2019 from 2018?
Choices:
190
1
-145
957
145
Correct choice index: 2
Fiscal 2018 Restructuring Plan
During Fiscal 2018 and in the context of our acquisitions of Covisint, Guidance and Hightail (each defined below), we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2018 Restructuring Plan). The Fiscal 2018 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.
Since the inception of the plan, approximately $10.7 million has been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.
A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.

Fiscal 2018 Restructuring Plan
Workforce reduction
Facility costs
Total
Balance payable as at June 30, 2017
$—
$—
$—
Accruals and adjustments
8,511
1,643
10,154
Cash payments
(8,845)
(489)
(9,334)
Foreign exchange and other non-cash adjustments
892
11
903
Balance payable as at June 30, 2018
$558
$1,165
$1,723
Accruals and adjustments
(20)
535
515
Cash payments
(337)
(928)
(1,265)
Foreign exchange and other non-cash adjustments
(51)
(286)
(337)
Balance payable as at June 30, 2019
$150
$486
$636


Question: Analyse this data from a financial earnings document. What is the difference between the total Balance payable as at June 30, 2019 vs that of 2018?
Choices:
-1087
656
625
-1087000000
0
Correct choice index: 0
intel corporation notes to consolidated financial statements ( continued ) note 16 : other comprehensive income ( loss ) the changes in accumulated other comprehensive income ( loss ) by component and related tax effects for each period were as follows : ( in millions ) unrealized holding ( losses ) on available- for-sale investments deferred tax asset valuation allowance unrealized holding ( losses ) on derivatives service credits ( costs ) actuarial ( losses ) foreign currency translation adjustment total .

(In Millions)
Unrealized Holding Gains (Losses) on Available-for-Sale Investments
Deferred Tax Asset Valuation Allowance
Unrealized Holding Gains (Losses) on Derivatives
Prior Service Credits (Costs)
Actuarial Gains (Losses)
Foreign Currency Translation Adjustment
Total
December 27, 2014
$2,459
$26
$(423)
$(47)
$(1,004)
$(345)
$666
Other comprehensive income (loss) before reclassifications
(999)
—
(298)
(2)
73
(187)
(1,413)
Amounts reclassified out of accumulated other comprehensive income (loss)
(93)
—
522
10
67
—
506
Tax effects
382
(18)
(67)
(1)
(12)
17
301
Other comprehensive income (loss)
(710)
(18)
157
7
128
(170)
(606)
December 26, 2015
1,749
8
(266)
(40)
(876)
(515)
60
Other comprehensive income (loss) before reclassifications
1,170
—
(26)
—
(680)
(4)
460
Amounts reclassified out of accumulated other comprehensive income (loss)
(530)
—
38
—
170
—
(322)
Tax effects
(225)
(8)
(5)
—
146
—
(92)
Other comprehensive income (loss)
415
(8)
7
—
(364)
(4)
46
December 31, 2016
$2,164
$—
$(259)
$(40)
$(1,240)
$(519)
$106

.

Question: Analyse this data from a financial earnings document. what is the net change in accumulated other comprehensive income during 2016?
Choices:
46.0
0
0.4
786
46000000
Correct choice index: 0
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows:
The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration.
With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.

Years Ended December 31,
2019
2018
2017
Balance at beginning of period
$13,162
$15,990
$11,401
Additions based on tax positions taken during a prior period
484
94
1,258
Additions based on tax positions taken during a prior period - acquisitions
4,479
757
—
Additions based on tax positions taken during the current period
—
—
4,433
Reductions based on tax positions taken during a prior period
(4,295)
(153)
—
Reductions related to a lapse of applicable statute of limitations
(821)
(3,144)
(1,102)
Reductions related to a settlement with taxing authorities
—
(382)
—
Balance at end of period
$13,009
$13,162
$15,990


Question: Analyse this data from a financial earnings document. What was the change in Additions based on tax positions taken during a prior period between 2017 and 2018?
Choices:
3175
-1164
1164
1165
-13068
Correct choice index: 1
table of contents rent expense under all operating leases , including both cancelable and noncancelable leases , was $ 645 million , $ 488 million and $ 338 million in 2013 , 2012 and 2011 , respectively .
future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of september 28 , 2013 , are as follows ( in millions ) : other commitments as of september 28 , 2013 , the company had outstanding off-balance sheet third-party manufacturing commitments and component purchase commitments of $ 18.6 billion .
in addition to the off-balance sheet commitments mentioned above , the company had outstanding obligations of $ 1.3 billion as of september 28 , 2013 , which consisted mainly of commitments to acquire capital assets , including product tooling and manufacturing process equipment , and commitments related to advertising , research and development , internet and telecommunications services and other obligations .
contingencies the company is subject to various legal proceedings and claims that have arisen in the ordinary course of business and that have not been fully adjudicated .
in the opinion of management , there was not at least a reasonable possibility the company may have incurred a material loss , or a material loss in excess of a recorded accrual , with respect to loss contingencies .
however , the outcome of litigation is inherently uncertain .
therefore , although management considers the likelihood of such an outcome to be remote , if one or more of these legal matters were resolved against the company in a reporting period for amounts in excess of management 2019s expectations , the company 2019s consolidated financial statements for that reporting period could be materially adversely affected .
apple inc .
v .
samsung electronics co. , ltd , et al .
on august 24 , 2012 , a jury returned a verdict awarding the company $ 1.05 billion in its lawsuit against samsung electronics co. , ltd and affiliated parties in the united states district court , northern district of california , san jose division .
on march 1 , 2013 , the district court upheld $ 599 million of the jury 2019s award and ordered a new trial as to the remainder .
because the award is subject to entry of final judgment , partial re-trial and appeal , the company has not recognized the award in its results of operations .
virnetx , inc .
v .
apple inc .
et al .
on august 11 , 2010 , virnetx , inc .
filed an action against the company alleging that certain of its products infringed on four patents relating to network communications technology .
on november 6 , 2012 , a jury returned a verdict against the company , and awarded damages of $ 368 million .
the company is challenging the verdict , believes it has valid defenses and has not recorded a loss accrual at this time. .

2014
$610
2015
613
2016
587
2017
551
2018
505
Thereafter
1,855
Total minimum lease payments
$4,721

.

Question: Analyse this data from a financial earnings document. of the total minimum lease payments , what percentage were due after 2018?
Choices:
39.29252
0.04258
0.13662
2.54501
0.39293
Correct choice index: 4
Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities.
Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol “AGYS”. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below.
The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record.
We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.

2019
High
Low
Fourth quarter
$21.17
$13.92
Third quarter
$17.02
$13.88
Second quarter
$16.72
$14.72
First quarter
$15.55
$11.78
2018
High
Low
Fourth quarter
$13.00
$10.77
Third quarter
$12.98
$11.30
Second quarter
$12.14
$9.80
First quarter
$10.30
$9.08


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the 2019 fourth quarter between low to high?
Choices:
7.25
-8.92
0.8
20.23
-1539.83
Correct choice index: 0
DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS
By headcount1 as of closing date of 30/9
1 Excluding METRO China.

2018
2019
METRO
92,603
89,574
METRO Germany
13,711
13,606
METRO Western Europe (excl.Germany)
27,207
27,227
METRO Russia
13,960
12,357
METRO Eastern Europe (excl.Russia)
29,060
28,375
METRO Asia
8,665
8,009
Others
7,008
7,152
METROAG
909
880
Total
100,520
97,606


Question: Analyse this data from a financial earnings document. What was the change in METRO AG headcount in 2019 from 2018?
Choices:
-7785
799920
-29
1789
0
Correct choice index: 2
The impact of product mix within our TS segment on gross margins for the fiscal years ended September 30 was as follows:
The overall TS segment gross margin as a percentage of sales remained the same in fiscal year 2019 when compared to fiscal year 2018. The $0.6 million increase in our TS segment product gross margins resulted from an increase in product revenues in the U.S. division, partially offset by a decrease in the U.K division. The $1.1 million.increase in the TS segment service gross margins primarily resulted from increased service revenues in the U.S. division.

2018
Increase
GM$
GM%
GM$
GM%
GM$
GM%
(Dollar amount in thousands)
Products
$7,462
13%
$6,886
13%
$576
-%
Services
6,427
56%
5,376
55%
1,051
1
Total
$13,889
20%
$12,262
20%
1,627
-%


Question: Analyse this data from a financial earnings document. What is the company's total revenue in 2019?
Choices:
71072
1
69445
8135
0
Correct choice index: 2
The table below shows the annual pension entitlement earned during the Executive Board membership of each member of the Executive Board on reaching the scheduled retirement age of 62, based on entitlements from SAP under performance-based and salary-linked plans.
Annual Pension Entitlement
1) The rights shown here for Bill McDermott refer solely to rights under the pension plan for SAP America.
These are vested entitlements. To the extent that members continue to serve on the Executive Board and that therefore more contributions are made for them in the future, pensions actually payable at the scheduled retirement age will be higher than the amounts shown in the table.

€ thousands
Vested on 12/31/2019
Vested on 12/31/2018
Christian Klein (Co-CEO from 10/11/2019)
8.2
4.1
Adaire Fox-Martin
11.8
7.3
Michael Kleinemeier
20.0
14.8
Bernd Leukert (until 3/31/2019)
34.7
24.6
Bill McDermott (CEO until 10/10/2019, Executive Board Member until 11/15/2019)1)
90.8
105.1
Luka Mucic
27.6
23.2
Jürgen Müller (from 1/1/2019)
4.8
-
Stefan Ries
16.8
12.6
Thomas Saueressig (from 11/1/2019)
0.2
-


Question: Analyse this data from a financial earnings document. What was the change in the amount for Christian Klein in 2019 from 2018?
Choices:
4.1
0
-6.6
3.2
3.1
Correct choice index: 0
Results of Operations
The following table is a summary of our consolidated statements of operations for the specified periods and results of operations as a percentage of revenues for those periods. The period-to-period comparisons of results are not necessarily indicative of results for future periods. Percentage of revenues figures are rounded and therefore may not subtotal exactly.
A discussion regarding our consolidated statements of operations and results of operations as a percentage of revenue for 2019 compared to 2018 is presented below. A discussion regarding our financial condition and results of operations for 2018 compared to 2017 can be found under Item 7 in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018, filed with the SEC on March 14, 2019, which is available free of charge on the SEC’s website at www.sec.go.
(1)  Stock-based compensation expense included in the consolidated statements of operations data above was as follows:
(2)  Amortization of intangible assets included in the consolidated statements of operations data above was as follows:
(3) Restructuring-related expenses included in the consolidated statements of operations data above was as follows:

Year Ended December 31,
2019
2018
Amount
% of Revenue
Amount
% of Revenue
(dollars in thousands)
Revenues, net
$49,036
100%
$58,631
100%
Cost of revenues (1) (2) (3)
22,843
47
27,154
46
Gross profit
26,193
53
31,477
54
Operating expenses:
Sales and marketing (1) (2) (3)
15,836
32
23,425
40
Research and development (1) (2) (3)
17,845
36
22,450
38
General and administrative (1) (2) (3)
10,466
21
13,113
22
Impairment of goodwill
1,910
4
14,740
26
Total operating expenses
46,037
94
73,728
126
Loss from operations
(19,844)
(40)
(42,251)
(72)
Gain on divestiture
5,064
10
-
-
Other income, net
2,252
5
1,593
3
Loss before (benefit from) provision for income taxes
(12,528)
(26)
(40,658)
(69)
(Benefit from) provision for income taxes
(120)
-
586
1
Net loss
$(12,408)
(25)%
$(41,244)
(70)%


Question: Analyse this data from a financial earnings document. What is the company's average net revenue from its operations in 2018 and 2019?
Choices:
5383350
53833.5
4797.5
4894
107667
Correct choice index: 1
Consolidated Statements of Comprehensive Income (Loss)
(Amounts in thousands)
(1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.
See accompanying notes to consolidated financial statements.

Fiscal Years Ended March 31,
2019
2018
2017
Net income (1)
$206,587
$254,127
$47,157
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses) (2)
(24,065)
35,271
(15,284)
Defined benefit pension plans
(927)
167
163
Defined benefit post-retirement plan adjustments
(86)
(255)
20
Equity interest in investee’s other comprehensive income (loss)
(11)
5,584
1,440
Foreign exchange contracts
(588)
(1,753)
3,274
Excluded component of fair value hedges
(2,249)
—
—
Other comprehensive income (loss) (2)
(27,926)
39,014
(10,387)
Total comprehensive income (1)
$178,661
$293,141
$36,770


Question: Analyse this data from a financial earnings document. What was the change in Defined benefit post-retirement plan adjustments between 2017 and 2019?
Choices:
-5670
-2120
-106
-31
-1526
Correct choice index: 2
INCOME TAX EXPENSE
Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year.
Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.
Cash income taxes paid increased this year primarily as a result of the timing of installment payments.

Years ended December31
(In millions of dollars, except tax rates)
2019
2018
Statutory income tax rate
26.7%
26.7%
Income before income tax expense
2,755
2,817
Computed income tax expense
736
752
Increase (decrease) in income tax expense resulting from:
Non-deductible stock-based compensation
–
5
Non-deductible portion of equity losses
7
1
Income tax adjustment, legislative tax change
(23)
-
Non-taxable portion of capital gains
(2)
(9)
Other items
(6)
9
Total income tax expense
712
758
Effective income tax rate
25.8%
26.9%
Cash income taxes paid
400
370


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in Income before income tax expense from 2019 to 2018?
Choices:
62
-2817
-62
0
-2812
Correct choice index: 2
Revenue by geographic area are as follows (in thousands):
Revenues by geographic area are based upon the country of billing. The geographic location of distributors and OEM customers may be different from the geographic location of the ultimate end users of the products and services provided by us. No single non-U.S. country accounted for more than 10% of our revenue in fiscal years ended February 28, 2019, 2018 and 2017.

Year Ended February 28,
2019
2018
2017
United States
268,453
265,613
259,974
Europe, Middle East and Africa
49,496
45,830
49,918
South America
15,134
20,699
17,738
Canada
9,815
14,958
8,412
Asia and Pacific Rim
13,958
12,873
8,967
All other
6,944
5,939
6,093
363,800
365,912
351,102


Question: Analyse this data from a financial earnings document. What was the change in revenue from South America between 2017 and 2018?
Choices:
-9326
2961
3
5565
1
Correct choice index: 1
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
18. EARNINGS PER COMMON SHARE
The following table sets forth basic and diluted net income per common share computational data for the years ended December 31, (shares in thousands, except per share data):

2019
2018
2017
Net income attributable to American Tower Corporation stockholders
$1,887.8
$1,236.4
$1,238.9
Dividends on preferred stock
—
(9.4)
(87.4)
Net income attributable to American Tower Corporation common stockholders
$1,887.8
$1,227.0
$1,151.5
Basic weighted average common shares outstanding
442,319
439,606
428,181
Dilutive securities
3,201
3,354
3,507
Diluted weighted average common shares outstanding
445,520
442,960
431,688
Basic net income attributable to American Tower Corporation common stockholders per common share
$4.27
$2.79
$2.69
Diluted net income attributable to American Tower Corporation common stockholders per common share
$4.24
$2.77
$2.67


Question: Analyse this data from a financial earnings document. What was the change in Dilutive securities between 2018 and 2019?
Choices:
153
-153000
-153
2050
436252
Correct choice index: 2
Obligations and Commitments
As of August 31, 2019, we had the following obligations and commitments to make future payments under contracts, contractual obligations and commercial commitments:
Amounts in table may not total due to rounding.
The liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a reasonable estimate of the timing and amount of cash outflows from future tax settlements cannot be determined. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
Amounts represent projected payments under certain unfunded retirement plans for former pre-incorporation partners. Given these plans are unfunded, we pay these benefits directly. These plans were eliminated for active partners after May 15, 2001
Other commitments include, among other things, information technology, software support and maintenance obligations, as well as other obligations in the ordinary course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation. Amounts shown do not include recourse that we may have to recover termination fees or penalties from clients.

Payments due by period
Contractual Cash Obligations (1)
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
(in millions of U.S. dollars)
Long-term debt
$23
$6
$11
$6
Operating leases
3,840
688
1,114
792
1,246
Retirement obligations (2)
95
10
20
20
44
Purchase obligations and other commitments (3)
286
206
61
12
6
Total
$4,244
$910
$1,206
$830
$1,296


Question: Analyse this data from a financial earnings document. What is the total contractual cash obligation due in less than one year from long-term debt and operating leases?
Choices:
3863000000
46
3863
77260
3845
Correct choice index: 2