trismik/FinRAG huggingface dataset:
(c) Summary of Share-Based Compensation Expense
Share-based compensation expense consists primarily of expenses for stock options, stock purchase rights, restricted stock, and RSUs granted to employees. The following table summarizes share-based compensation expense (in millions):
As of July 27, 2019, the total compensation cost related to unvested share-based awards not yet recognized was $3.3 billion, which is expected to be recognized over approximately 2.8 years on a weighted-average basis.

Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Cost of sales—product
$90
$94
$85
Cost of sales—service
130
133
134
Share-based compensation expense in cost of sales .
220
227
219
Research and development .
540
538
529
Sales and marketing
519
555
542
General and administrative
250
246
236
Restructuring and other charges
62
33
3
Share-based compensation expense in operating expenses
1,371
1,372
1,310
Total share-based compensation expense
$1,591
$1,599
$1,529
Income tax benefit for share-based compensation .
$542
$558
$451


Question: Analyse this data from a financial earnings document. What was the change in the product cost of sales between 2017 and 2018?
Choices:
9
179
65
66
4
Correct choice index: 0
performance graph the graph below compares the cumulative total shareholder return on pmi's common stock with the cumulative total return for the same period of pmi's peer group and the s&p 500 index .
the graph assumes the investment of $ 100 as of december 31 , 2013 , in pmi common stock ( at prices quoted on the new york stock exchange ) and each of the indices as of the market close and reinvestment of dividends on a quarterly basis .
date pmi pmi peer group ( 1 ) s&p 500 index .

Date
PMI
PMI Peer Group<sup>(1)</sup>
S&P 500 Index
December 31, 2013
$100.00
$100.00
$100.00
December 31, 2014
$97.90
$107.80
$113.70
December 31, 2015
$111.00
$116.80
$115.30
December 31, 2016
$120.50
$118.40
$129.00
December 31, 2017
$144.50
$140.50
$157.20
December 31, 2018
$96.50
$127.70
$150.30

( 1 ) the pmi peer group presented in this graph is the same as that used in the prior year .
the pmi peer group was established based on a review of four characteristics : global presence ; a focus on consumer products ; and net revenues and a market capitalization of a similar size to those of pmi .
the review also considered the primary international tobacco companies .
as a result of this review , the following companies constitute the pmi peer group : altria group , inc. , anheuser-busch inbev sa/nv , british american tobacco p.l.c. , the coca-cola company , colgate-palmolive co. , diageo plc , heineken n.v. , imperial brands plc , japan tobacco inc. , johnson & johnson , kimberly-clark corporation , the kraft-heinz company , mcdonald's corp. , mondel z international , inc. , nestl e9 s.a. , pepsico , inc. , the procter & gamble company , roche holding ag , and unilever nv and plc .
note : figures are rounded to the nearest $ 0.10. .

Question: Analyse this data from a financial earnings document. what was the difference in percentage return for pmi common stock compared to the s&p 500 index for the five years ended 2018?
Choices:
503.035
0
0.538
-95.997
0.035
Correct choice index: 2
The Corporation’s segment profit (loss) is reported in two operating segments: Canadian broadband services and American broadband services. The reporting structure reflects how the Corporation manages its business activities to make decisions about resources to be allocated to the segments and to assess their performance.
The Canadian and American broadband services segments provide a wide range of Internet, video and telephony services primarily to residential customers as well as business services across their coverage areas. The Canadian broadband services activities are carried out by Cogeco Connexion in the provinces of Québec and Ontario and the American broadband services activities are carried out by Atlantic Broadband in 11 states: Connecticut, Delaware, Florida, Maine, Maryland, New Hampshire, New York, Pennsylvania, South Carolina, Virginia and West Virginia.
The previously reported Business ICT services segment, comprised of the Cogeco Peer 1 operations, is now reported in discontinued operations following the sale on April 30, 2019 of the Cogeco Peer 1 subsidiary. Information about the discontinued segment is provided in Note 8.
The Corporation and its chief operating decision maker assess the performance of each operating segment based on its segment profit (loss), which is equal to revenue less operating expenses. The other expenses, except for management fees, financial expense and income taxes, are reported by segment solely for external reporting purposes.
(1) Revenue by geographic market includes $1,294,967 in Canada and $1,036,853 in the United States. (2) Comprised of restructuring costs within the Canadian broadband services segment and acquisition and integration costs related to the FiberLight network acquisition in the American broadband services segment.

Year ended August 31, 2019
Canadian broadband services
American broadband services
Inter-segment eliminations and other
Consolidated
(In thousands of Canadian dollars)
$
$
$
$
Revenue (1)
1,294,967
1,036,853
—
2,331,820
Operating expenses
606,286
571,208
26,486
1,203,980
Management fees – Cogeco Inc.
—
—
19,900
19,900
Segment profit (loss)
688,681
465,645
(46,386)
1,107,940
Integration, restructuring and acquisition costs (2)
9,299
1,851
—
11,150
Depreciation and amortization
254,345
226,301
79
480,725
Financial expense
175,502
Profit before income taxes
440,563
Income taxes
83,655
Profit for the year from continuing operations
356,908
Acquisition of property, plant and equipment
241,940
192,605
—
434,545


Question: Analyse this data from a financial earnings document. What is the average Integration, restructuring and acquisition costs from Canadian and American broadband services for year ended August 31, 2019?
Choices:
1
-5575
11150
5575
4689
Correct choice index: 3
entergy louisiana , llc management's financial discussion and analysis 2007 compared to 2006 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2007 to 2006 .
amount ( in millions ) .

Amount (In Millions)
2006 net revenue
$942.1
Base revenues
78.4
Volume/weather
37.5
Transmission revenue
9.2
Purchased power capacity
(80.0)
Other
3.9
2007 net revenue
$991.1

the base revenues variance is primarily due to increases effective september 2006 for the 2005 formula rate plan filing to recover lpsc-approved incremental deferred and ongoing capacity costs .
see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing .
the volume/weather variance is due to increased electricity usage , including electricity sales during the unbilled service period .
billed retail electricity usage increased a total of 666 gwh in all sectors compared to 2006 .
see "critical accounting estimates" below and note 1 to the financial statements for further discussion of the accounting for unbilled revenues .
the transmission revenue variance is primarily due to higher rates .
the purchased power capacity variance is primarily due to higher purchased power capacity charges and the amortization of capacity charges effective september 2006 as a result of the formula rate plan filing in may 2006 .
a portion of the purchased power capacity costs is offset in base revenues due to a base rate increase implemented to recover incremental deferred and ongoing purchased power capacity charges , as mentioned above .
see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing .
gross operating revenues , fuel , purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to : an increase of $ 143.1 million in fuel cost recovery revenues due to higher fuel rates and usage ; an increase of $ 78.4 million in base revenues , as discussed above ; and an increase of $ 37.5 million related to volume/weather , as discussed above .
fuel and purchased power expenses increased primarily due to an increase in net area demand and an increase in deferred fuel expense as a result of higher fuel rates , as discussed above .
other regulatory credits decreased primarily due to the deferral of capacity charges in 2006 in addition to the amortization of these capacity charges in 2007 as a result of the may 2006 formula rate plan filing ( for the 2005 test year ) with the lpsc to recover such costs through base rates effective september 2006 .
see note 2 to the financial statements for a discussion of the formula rate plan and storm cost recovery filings with the lpsc. .

Question: Analyse this data from a financial earnings document. what is the growth rate in net revenue in 2007?
Choices:
0.04944
1
991.1
49
0.05201
Correct choice index: 4
REVENUE
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
Fiscal 2019 revenue increased by 8.6% (6.8% in constant currency) resulting from: • a growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in revenue for only an eight-month period in the prior year combined with strong organic growth and the acquisition of the south Florida fibre network previously owned by FiberLight, LLC (the "FiberLight acquisition"); partly offset by • a decrease in the Canadian broadband services segment mainly as a result of: ◦ a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales.
For further details on the Corporation’s revenue, please refer to the "Segmented operating and financial results" section.

Years ended August 31,
(in thousands of dollars, except percentages)
2019 (1) $
2018 (2) $
Change %
Change in constant currency (3) %
Foreign exchange impact (3) $
Canadian broadband services
1,294,967
1,299,906
(0.4)
(0.4)
-
American broadband services
1,036,853
847,372
22.4
17.9
37,433
Inter-segment eliminations and other
-
126
(100.0)
(100.0)
-
2,331,820
2,147,404
8.6
6.8
37,433


Question: Analyse this data from a financial earnings document. What was the average American broadband services between 2018 and 2019?
Choices:
518489.5
0
1
942112.5
518426.3
Correct choice index: 3
Combined Incentive Plan Information
RSU share activity under the 2004 Plan is set forth below:
The total intrinsic value of RSUs which vested during the years ended March 31, 2019, 2018 and 2017 was $229.3 million, $146.0 million and $166.1 million, respectively. The aggregate intrinsic value of RSUs outstanding at March 31, 2019 was $522.0 million, calculated based on the closing price of the Company's common stock of $82.96 per share on March 29, 2019. At March 31, 2019, the weighted average remaining expense recognition period was 1.91 years.

Number of Shares
Weighted Average Grant Date Fair Value
Nonvested shares at March 31, 2016
6,307,742
$36.76
Granted
1,635,655
51.46
Assumed upon acquisition
2,059,524
46.57
Forfeited
(722,212)
43.58
Vested
(2,861,253)
38.60
Nonvested shares at March 31, 2017
6,419,456
42.06
Granted
1,267,536
77.26
Forfeited
(279,051)
49.65
Vested
(1,735,501)
38.00
Nonvested shares at March 31, 2018
5,672,440
50.79
Granted
1,951,408
77.83
Assumed upon acquisition
1,805,680
91.70
Forfeited
(408,242)
73.36
Vested
(2,729,324)
61.51
Nonvested shares at March 31, 2019
6,291,962
$64.81


Question: Analyse this data from a financial earnings document. What was the change in the number of vested shares between 2017 and 2018?
Choices:
8027463
-993823
-9148780
-4464825
993823
Correct choice index: 1
Restricted Stock Units
The following table summarizes RSU activity in the fiscal years ended September 30, 2019, 2018, and 2017:
The cost of RSUs is determined using the fair value of the Company’s Common Stock on the award date, and the compensation expense is recognized ratably over the vesting period. The Company recognized $6.8 million, $5.9 million, and $4.0 million in stock-based compensation expense related to outstanding RSUs in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had approximately $12.2 million of unrecognized compensation expense related to outstanding RSUs expected to be recognized over a weighted-average period of approximately 2.3 years.

Number of Shares
Fair Value Per Share
Outstanding at September 30, 2016
2,046,169
$4.90
Granted
1,249,224
$6.61
Settled
(707,174)
$4.81
Canceled
(231,198)
$4.93
Outstanding at September 30, 2017
2,357,021
$5.65
Granted
1,184,906
$8.54
Settled
(745,197)
$5.26
Canceled
(216,554)
$7.39
Outstanding at September 30, 2018
2,580,176
$6.92
Granted
1,147,976
$9.67
Settled
(881,420)
$6.53
Canceled
(494,245)
$7.70
Outstanding at September 30, 2019
2,352,487
8.26


Question: Analyse this data from a financial earnings document. What is the proportion of RSUs that were settled or canceled between 2017 and 2018 over RSUs outstanding on September 30, 2017?
Choices:
16.67
0.41
961751
-1.36
40.8
Correct choice index: 1
The Group reported a loss before tax of £(42.7)m in the year, compared to a profit before tax of £20.9m in 2017/18. A loss after tax was £(33.8)m, compared to a £7.2m profit in the prior year.
Adjusted profit before tax was £88.0m in the year, an increase of £9.4m compared to the prior year due to growth both in Trading profit and lower interest costs as described above. Adjusted profit after tax increased £7.6m to £71.3m in the year after deducting a notional 19.0% tax charge of £16.7m. Based on average shares in issue of 841.5 million shares, adjusted earnings per share in the year was 8.5 pence, growth in the year of +11.5%.

Adjusted earnings per share (£m)
2018/19
2017/18
Change
Trading profit
128.5
123.0
+4.5%
Less: Net regular interest
(40.5)
(44.4)
+8.9%
Adjusted profit before tax
88.0
78.6
+12.1%
Less: Notional tax (19%)
(16.7)
(14.9)
(12.1%)
Adjusted profit after tax6
71.3
63.7
+12.1%
Average shares in issue (millions)
841.5
836.8
+0.6%
Adjusted earnings per share (pence)
8.5
7.6
+11.5%


Question: Analyse this data from a financial earnings document. What is the change in the adjusted profit before tax from 2017/18 to 2018/19?
Choices:
0.1
166.6
9.4
-71.6
-9.4
Correct choice index: 2
Contractual Obligations
Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Payments Due By Period (in thousands) 
Contractual Obligations
Total
Less than 1 Year
1-3 Years
3-5  Years
5 Years
Operating leases 
47,774
$15,363
$22,919
$ 9,382
$110
Long-term debt 
55,000
—
—
55,000
—
Purchase obligations:   
Feed grains, feed ingredients and packaging supplies
199,097
199,097
—
Construction contracts and other 
8,996
8,996
—
—
—
Claims payable 
20,587
9,687
10,900
—
—
Total 
331,454
$233,143
$33,819
$ 64,382
$110


Question: Analyse this data from a financial earnings document. What is the percentage constitution of the total claims payable among the total contractual obligations?
Choices:
100
6.21
0.03
0.06
127868.29
Correct choice index: 1
Systems Business
During 2019, EDP Renewables, ConnectGen, and Innergex Renewable Energy each accounted for more than 10% of our systems business net sales, and the majority of our systems business net sales were in the United States and Australia. Substantially all of our systems business net sales during 2019 were denominated in U.S. dollars and Australian dollars. We typically recognize revenue for sales of solar power systems using cost based input methods, which result in revenue being recognized as work is performed based on the relationship between actual costs incurred compared to the total estimated costs for a given contract. We may also recognize revenue for the sale of a development project, which excludes EPC services, or for the sale of a completed system when we enter into the associated sales contract with the customer. The revenue recognition policies for our systems business are further described in Note 2. “Summary of Significant Accounting Policies” to our consolidated financial statements.
The following table shows net sales by reportable segment for the years ended December 31, 2019, 2018, and 2017:
Net sales from our modules segment increased by $958.1 million in 2019 primarily due to a 180% increase in the volume of watts sold and a 4% increase in the average selling price per watt. Net sales from our systems segment decreased by $139.0 million in 2019 primarily as a result of the sale of the Mashiko and certain India projects in 2018 and the completion of substantially all construction activities at the California Flats, Willow Springs, and various other projects in Florida in late 2018 and early 2019, partially offset by the sale of the Sun Streams, Sunshine Valley, and Beryl projects and ongoing construction activities at the Phoebe and GA Solar 4 projects in 2019.

Years Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Modules
$ 1,460,116
$ 502,001
$ 806,398
$ 958,115
191%
$(304,397)
(38)%
Systems .
1,603,001
1,742,043
2,134,926
(139,042)
(8)%
(392,883)
(18)%
Net sales .
$ 3,063,117
$ 2,244,044
$ 2,941,324
$ 819,073
36%
$(697,280)
(24)%


Question: Analyse this data from a financial earnings document. What is the net difference in sale of modules between 2017 and 2019?
Choices:
349321
0
456114
653718
-644886
Correct choice index: 3
entergy corporation and subsidiaries management's financial discussion and analysis refer to 201cselected financial data - five-year comparison of entergy corporation and subsidiaries 201d which accompanies entergy corporation 2019s financial statements in this report for further information with respect to operating statistics .
in november 2007 the board approved a plan to pursue a separation of entergy 2019s non-utility nuclear business from entergy through a spin-off of the business to entergy shareholders .
in april 2010 , entergy announced that it planned to unwind the business infrastructure associated with the proposed spin-off transaction .
as a result of the plan to unwind the business infrastructure , entergy recorded expenses in 2010 for the write-off of certain capitalized costs incurred in connection with the planned spin-off transaction .
these costs are discussed in more detail below and throughout this section .
net revenue utility following is an analysis of the change in net revenue comparing 2010 to 2009 .
amount ( in millions ) .

Amount (In Millions)
2009 net revenue
$4,694
Volume/weather
231
Retail electric price
137
Provision for regulatory proceedings
26
Rough production cost equalization
19
ANO decommissioning trust
(24)
Fuel recovery
(44)
Other
12
2010 net revenue
$5,051

the volume/weather variance is primarily due to an increase of 8362 gwh , or 8% ( 8 % ) , in billed electricity usage in all retail sectors , including the effect on the residential sector of colder weather in the first quarter 2010 compared to 2009 and warmer weather in the second and third quarters 2010 compared to 2009 .
the industrial sector reflected strong sales growth on continuing signs of economic recovery .
the improvement in this sector was primarily driven by inventory restocking and strong exports with the chemicals , refining , and miscellaneous manufacturing sectors leading the improvement .
the retail electric price variance is primarily due to : increases in the formula rate plan riders at entergy gulf states louisiana effective november 2009 , january 2010 , and september 2010 , at entergy louisiana effective november 2009 , and at entergy mississippi effective july 2009 ; a base rate increase at entergy arkansas effective july 2010 ; rate actions at entergy texas , including base rate increases effective in may and august 2010 ; a formula rate plan provision of $ 16.6 million recorded in the third quarter 2009 for refunds that were made to customers in accordance with settlements approved by the lpsc ; and the recovery in 2009 by entergy arkansas of 2008 extraordinary storm costs , as approved by the apsc , which ceased in january 2010 .
the recovery of storm costs is offset in other operation and maintenance expenses .
see note 2 to the financial statements for further discussion of the proceedings referred to above. .

Question: Analyse this data from a financial earnings document. what was the percentage change of the net revenue in 2010
Choices:
0.07605
0.07068
1.07435
357
5051
Correct choice index: 0
Global Financing Financial Position Key Metrics
(1) Includes deferred initial direct costs which are eliminated in
IBM’s consolidated results.
(2) Includes intercompany mark-up, priced on an arm’s-length basis, on products purchased from the company’s product divisions which is eliminated in IBM’s consolidated results.
(3) Entire amount eliminated for purposes of IBM’s consolidated results and therefore does not appear in the Consolidated Balance Sheet.
(4) These assets, along with all other financing assets in this table, are
leveraged at the value in the table using Global Financing debt.
At December 31, 2019, substantially all financing assets were IT-related assets, and approximately 62 percent of the total external portfolio was with investment-grade clients with no direct exposure to consumers, an increase of 7 points year to year. This investment-grade percentage is based on the credit ratings of the companies in the portfolio.
We have a long-standing practice of taking mitigation actions, in certain circumstances, to transfer credit risk to third parties, including credit insurance, financial guarantees, nonrecourse borrowings, transfers of receivables recorded as true sales in
accordance with accounting guidance or sales of equipment under operating lease. Adjusting for the mitigation actions, the investment-grade content would increase to 67 percent, a decrease of 3 points year to year.

($ in millions)
At December 31:
2019
2018
Cash and cash equivalents
$ 1,697
$ 1,833
Net investment in sales-type and direct financing leases (1)
6,224
6,924
Equipment under operating leases— external clients (2)
238
444
Client loans
12,884
12,802
Total client financing assets
19,346
20,170
Commercial financing receivables
3,820
11,838
Intercompany financing receivables (3) (4)
3,870
4,873
Total assets
$29,568
$41,320
Debt
24,727
31,227
Total equity
$ 2,749
$ 3,470


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the cash from 2018 to 2019?
Choices:
0
1635
-136
-1771
-5227
Correct choice index: 2