trismik/FinRAG huggingface dataset:
NOTE 7 - continued
Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for short-term leases (leases of an expected term of 12 months or less) or for leases of low value assets. Payments made under such leases are expensed on a straight-line basis. The expenses relating to payments not recognized as a lease liability are insignificant.
Administrative expenses The total outflow for leases, USD 2.9m, is presented as “Depreciation” of USD 2.5m and “Financial expenses” (interest) of USD 0.4m, in contrast to the recording of an operating lease charge of a materially equivalent figure within the line item “Administrative expenses” under IAS 17.
Financial expenses
Financial expenses for the reporting periods:

USDm
2019
2018
2017
Interest expenses:
-
-
-
Financial expenses arising from lease liabilities regarding right-of-use assets
2.4
2.3
1.8
Other financial expenses
39.5
37.0
38.8
Total
41.9
39.3
40.6


Question: Analyse this data from a financial earnings document. What was the change in the total financial expenses in 2019 from 2018?
Choices:
0
2.6
81.2
-2.6
-0.5
Correct choice index: 1
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):

September 28,
2019
September 29,
2018
Total assets:
AMER 
$751,990
$645,791
APAC 
958,744
937,510
EMEA 
209,541
193,797
Corporate and eliminations
80,608
155,544
$2,000,883
$1,932,642


Question: Analyse this data from a financial earnings document. What was the percentage change in the total assets from Corporate and eliminations between 2018 and 2019?
Choices:
-362284.13
-5.3
-13.97
-48.18
-207.57
Correct choice index: 3
45. Contingent liabilities
Contingent liabilities from guarantee and warranty contracts are primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.

€ million
30/9/2018
30/9/2019
Contingent liabilities from guarantee and warranty contracts
18
17
Contingent liabilities from the provision of collateral for third-party liabilities
9
12
Other contingent liabilities
0
1
27
30


Question: Analyse this data from a financial earnings document. What was the change in contingent liabilities in FY2019 from FY2018?
Choices:
-26
300
0
3
7
Correct choice index: 3
property and equipment property and equipment are recorded at cost .
the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Land improvements
20
Buildings
39-40
Furniture, fixtures and equipment
3-10

improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset .
impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets .
in accordance with sfas 144 , 201caccounting for the impairment or disposal of long-lived assets , 201d the company reviews for impairment stores open more than two years for which current cash flows from operations are negative .
impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease .
the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict .
if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s fair value .
the fair value is estimated based primarily upon future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value .
assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value .
the company recorded impairment charges included in sg&a expense of approximately $ 0.2 million in the 2007 predecessor period , $ 9.4 million in 2006 and $ 0.6 million in 2005 to reduce the carrying value of certain of its stores 2019 assets as deemed necessary due to negative sales trends and cash flows at these locations .
the majority of the 2006 charges were recorded pursuant to certain strategic initiatives discussed in note 3 .
goodwill and other intangible assets the company amortizes intangible assets over their estimated useful lives unless such lives are deemed indefinite .
amortizable intangible assets are tested for impairment based on undiscounted cash flows , and , if impaired , written down to fair value based on either discounted cash flows or appraised values .
intangible assets with indefinite lives are tested annually for impairment and written down to fair value as required .
no impairment of intangible assets has been identified during any of the periods presented. .

Question: Analyse this data from a financial earnings document. what was the amount of the total impairment charges included in sg&a expense from 2005 to 2007 in millions
Choices:
10.2
9
9.6
29.6
9.8
Correct choice index: 0
4.3 Operating revenues
BCE
BCE operating revenues grew by 2.1% in 2019, compared to last year, driven by growth across all three of our segments. Total operating revenues consisted of service revenues of $20,737 million and product revenues of $3,227 million in 2019, up 1.4% and 6.6%, respectively, year over year. Wireless operating revenues grew by 3.7% in 2019, driven by product revenue growth of 6.6% and service revenue growth of 2.5%. Wireline operating revenues grew by 0.7% in 2019 attributable to service revenue growth of 0.4% from higher data revenue, moderated by lower voice revenue, and also reflected higher product revenue of 7.2%. Bell Media revenues increased by 3.1% in 2019 reflecting both higher subscriber and advertising revenues

2019
2018
$ CHANGE
% CHANGE
Bell Wireless
9,142
8,818
324
3.7%
Bell Wireline
12,356
12,267
89
0.7%
Bell Media
3,217
3,121
96
3.1%
Inter-segment eliminations
(751)
(738)
(13)
(1.8%)
Total BCE operating revenues
23,964
23,468
496
2.1%


Question: Analyse this data from a financial earnings document. What is the total amount of revenue for Bell Media in 2018 and 2019?
Choices:
6338000000
6348
96
6338
3121
Correct choice index: 3
5. PROPERTY AND EQUIPMENT, NET
Property and equipment, at cost, consisted of the following at December 31, 2019 and 2018 (in thousands):
Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments for these finance leases are reflected as cash outflows from financing activities in the accompanying consolidated statements of cash flows. Future minimum lease payments under our capital leases that have initial terms in excess of one year are included in “Leases” in Note 8.     Depreciation expense related to property and equipment was approximately $0.04 million and $0.13 million in 2019 and 2018, respectively. Depreciation expense includes depreciation related to finance leases of approximately $0.001 million and $0.002 million for the periods ended December 31, 2019 and 2018, respectively. Our finance leases have original terms of one to three years. The principal payments
In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.  In connection with the relocation of our corporate headquarters in July 2019, we disposed of a number of assets that were no longer in use. For each of the years ended December 31, 2019 and 2018, we recorded a loss on disposal of fixed assets of approximately $0.01 million.
In connection with the closure of our Lake Mary facility in 2018, we reclassified equipment with a net book value of approximately $0.07 million to assets held for sale. We contracted with a third party for the consignment sale of these assets and completed sales for several assets in 2018 and 2019. For the year ended December 31, 2019, we recognized a net loss of approximately $0.04 million on the sale and/or impairment of assets held for sale. For the year ended December 31, 2018, we recognized a gain of approximately $0.01 million on assets held for sale. The gains and losses on the sale or impairment of held for sale assets is included in selling, general and administrative expenses in the accompanying statements of comprehensive loss.

2019
2018
Equipment and software, including equipment purchased under capital leases of $6 and $17 at December 31, 2019 and 2018, respectively
$260
$1,555
Leasehold improvements
33
786
Furniture and fixtures
43
182
336
2,523
Less accumulated depreciation, including accumulated depreciation for equipment purchased under capital leases of $3 and $13 at December 31, 2019 and 2018, respectively
(266)
(2,394)
$70
$129


Question: Analyse this data from a financial earnings document. What is the % change in total property and equipment from 2018 to 2019?
Choices:
-32.42
-84.29
154.26
45.74
-45.74
Correct choice index: 4
Profitability Measures
Net income:
The net income in the fiscal year ended February 28, 2018 was $16.6 million as compared to a net loss of $7.9 million in the same period last year. The increase is primarily the result of the $28.3 million non-operating gain from the legal settlement with a former supplier of LoJack, which was recognized during fiscal 2018. This gain was partially offset by higher tax expense in fiscal 2018 due to U.S. and foreign taxes on the $28.3 million legal settlement gain as well as the revaluation of our net deferred income tax assets that occurred in the fourth quarter of fiscal 2018 as we adopted the provisions of the Tax Cuts and Jobs Act which was enacted on December 22, 2017.
Adjusted EBITDA:
Adjusted EBITDA for Telematics Systems in the fiscal year ended February 28, 2018 increased $1.5 million compared to the same period last year due to higher MRM products revenue. Adjusted EBITDA for Software and Subscription Services increased $5.2 million compared to the same period last year due primarily to lower selling and marketing expenses and lower general and administrative expenses.
See Note 20 for a reconciliation of Adjusted EBITDA by reportable segments and a reconciliation to GAAP-basis net income (loss).

Fiscal years ended
February 28,
(In thousands)
2018
2017
$ Change
% Change
Segment
Telematics Systems
$48,943
$47,432
$1,511
3.2%
Software & Subscription Services
8,233
3,075
5,158
167.7%
Satellite
-
2,447
(2,447)
(100.0%)
Corporate Expense
(4,794)
(3,586)
(1,208)
33.7%
Total Adjusted EBITDA
$52,382
$49,368
$3,014
6.1%


Question: Analyse this data from a financial earnings document. What was the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2018?
Choices:
572
8261
40710
57176
11247
Correct choice index: 3
entergy texas , inc .
and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 37.9 million primarily due to lower other operation and maintenance expenses , the asset write-off of its receivable associated with the spindletop gas storage facility in 2015 , and higher net revenue .
2015 compared to 2014 net income decreased $ 5.2 million primarily due to the asset write-off of its receivable associated with the spindletop gas storage facility and higher other operation and maintenance expenses , partially offset by higher net revenue and a lower effective tax rate .
net revenue 2016 compared to 2015 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 .
following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Amount (In Millions)
2015 net revenue
$637.2
Reserve equalization
14.3
Purchased power capacity
12.4
Transmission revenue
7.0
Retail electric price
5.4
Net wholesale
(27.8)
Other
(4.3)
2016 net revenue
$644.2

the reserve equalization variance is primarily due to a reduction in reserve equalization expense primarily due to changes in the entergy system generation mix compared to the same period in 2015 as a result of the execution of a new purchased power agreement and entergy mississippi 2019s exit from the system agreement , each in november 2015 , and entergy texas 2019s exit from the system agreement in august 2016 .
see note 2 to the financial statements for a discussion of the system agreement .
the purchased power capacity variance is primarily due to decreased expenses due to the termination of the purchased power agreements between entergy louisiana and entergy texas in august 2016 , as well as capacity cost changes for ongoing purchased power capacity contracts .
the transmission revenue variance is primarily due to an increase in attachment o rates charged by miso to transmission customers and a settlement of attachment o rates previously billed to transmission customers by miso. .

Question: Analyse this data from a financial earnings document. what is the growth rate in net revenue in 2016 for entergy texas , inc.?
Choices:
0
-1.62791
0.01087
0.01099
1
Correct choice index: 3
Our 2019 net revenues decreased 1.1% compared to the prior year, primarily due to a decrease in volumes of approximately 8%, partially compensated by an increase in average selling prices of approximately 7%. The increase in the average selling prices was driven by favorable product mix of approximately 10%, partially offset by a negative pricing effect of approximately 3%.
Our 2018 net revenues increased 15.8% compared to the prior year, primarily due to increase in average selling prices of approximately 16%, while volumes remained substantially flat. The increase in the average selling prices was driven by favorable product mix of approximately 18%, partially offset by a negative pricing effect of approximately 2%. Our net revenues registered double-digit growth across all product groups and geographies.
In 2019, 2018 and 2017, our largest customer, Apple, accounted for 17.6%, 13.1% and 10.5% of our net revenues, respectively, reported within our three product groups.

Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(in millions)
(in millions)
(in millions)
Net sales
$9,529
$9,612
$8,308
(0.9)%
15.7%
Other revenues
27
52
39
(49.0)
36.1
Net revenues
$9,556
$9,664
$8,347
(1.1)%
15.8%


Question: Analyse this data from a financial earnings document. What are the average other revenues?
Choices:
26.36
22.05
39.33
4.67
39.31
Correct choice index: 2
Restructuring and Related Charges
Following is a summary of our restructuring and related charges:
(1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.

Fiscal Year Ended August 31,
(dollars in millions)
2019
2018
2017(2)
Employee severance and benefit costs
$16.0
$16.3
$56.8
Lease costs
—
1.6
4.0
Asset write-off costs
(3.6)
16.2
94.3
Other costs
13.5
2.8
5.3
Total restructuring and related charges (1)
$25.9
$36.9
$160.4


Question: Analyse this data from a financial earnings document. What was the change in Employee severance and benefit costs between 2018 and 2019?
Choices:
-0.3
-12.3
2.3
-30
0
Correct choice index: 0
ASSUMPTIONS USED IN STOCK OPTION PRICING MODEL
The fair value of options granted was determined using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period. The following table shows the principal assumptions used in the valuation.
Expected dividend growth is commensurate with BCE’s dividend growth strategy. Expected volatility is based on the historical volatility of BCE’s share price. The risk-free rate used is equal to the yield available on Government of Canada bonds at the date of grant with a term equal to the expected life of the options

2019
2018
Weighted average fair value per option granted
$2.34
$2.13
Weighted average share price
$58
$57
Weighted average exercise price
$58
$56
Expected dividend growth
5%
5%
Expected volatility
14%
12%
Risk-free interest rate
2%
2%
Expected life (years)
4
4


Question: Analyse this data from a financial earnings document. What is the average expected life over 2018 and 2019?
Choices:
3
4
8
0
1
Correct choice index: 1
the weighted-average grant date fair value of altria group , inc .
restricted stock and deferred stock granted during the years ended december 31 , 2014 , 2013 and 2012 was $ 53 million , $ 49 million and $ 53 million , respectively , or $ 36.75 , $ 33.76 and $ 28.77 per restricted or deferred share , respectively .
the total fair value of altria group , inc .
restricted stock and deferred stock vested during the years ended december 31 , 2014 , 2013 and 2012 was $ 86 million , $ 89 million and $ 81 million , respectively .
stock options : altria group , inc .
has not granted stock options since 2002 , and there have been no stock options outstanding since february 29 , 2012 .
the total intrinsic value of options exercised during the year ended december 31 , 2012 was insignificant .
note 12 .
earnings per share basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

For the Years Ended December 31,
(in millions)
2014
2013
2012
Net earnings attributable to Altria Group, Inc.
$5,070
$4,535
$4,180
Less: Distributed and undistributed earnings attributable to unvested restricted and deferred shares
(12)
(12)
(13)
Earnings for basic and diluted EPS
$5,058
$4,523
$4,167
Weighted-average shares for basic and diluted EPS
1,978
1,999
2,024

net earnings attributable to altria group , inc .
$ 5070 $ 4535 $ 4180 less : distributed and undistributed earnings attributable to unvested restricted and deferred shares ( 12 ) ( 12 ) ( 13 ) earnings for basic and diluted eps $ 5058 $ 4523 $ 4167 weighted-average shares for basic and diluted eps 1978 1999 2024 since february 29 , 2012 , there have been no stock options outstanding .
for the 2012 computation , there were no antidilutive stock options .
altria group , inc .
and subsidiaries notes to consolidated financial statements _________________________ altria_mdc_2014form10k_nolinks_crops.pdf 54 2/25/15 5:56 pm .

Question: Analyse this data from a financial earnings document. what is the growth rate in net earnings attributable to altria group inc . from 2012 to 2013?
Choices:
0.08206
0
0.00085
0.08493
1.07153
Correct choice index: 3
entergy mississippi , inc .
management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income increased $ 0.8 million primarily due to higher other income , lower other operation and maintenance expenses , and lower interest expense , substantially offset by higher depreciation and amortization expenses and a higher effective income tax rate .
2016 compared to 2015 net income increased $ 16.5 million primarily due to lower other operation and maintenance expenses , higher net revenues , and a lower effective income tax rate , partially offset by higher depreciation and amortization expenses .
net revenue 2017 compared to 2016 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 credits .
following is an analysis of the change in net revenue comparing 2017 to 2016 .
amount ( in millions ) .

Amount (In Millions)
2016 net revenue
$705.4
Volume/weather
(18.2)
Retail electric price
13.5
Other
2.4
2017 net revenue
$703.1

the volume/weather variance is primarily due to the effect of less favorable weather on residential and commercial sales .
the retail electric price variance is primarily due to a $ 19.4 million net annual increase in rates , effective with the first billing cycle of july 2016 , and an increase in the energy efficiency rider , effective with the first billing cycle of february 2017 , each as approved by the mpsc .
the increase was partially offset by decreased storm damage rider revenues due to resetting the storm damage provision to zero beginning with the november 2016 billing cycle .
entergy mississippi resumed billing the storm damage rider effective with the september 2017 billing cycle .
see note 2 to the financial statements for more discussion of the formula rate plan and the storm damage rider. .

Question: Analyse this data from a financial earnings document. what percent did net revenue decrease between 2016 and 2017?
Choices:
-1.39673
-199.99673
0.00327
-2.00327
-0.00326
Correct choice index: 2