trismik/FinRAG huggingface dataset:
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
The provision for uncertain tax positions relates to business in territories outside of the US.
The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity.
The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years.
Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,
2019
2018
2017
Balance at January 1
$1,402
$1,271
$276
Increases for tax positions related to the current year
—
131
995
Decreases for tax positions related to the current year
(1,402)
—
—
Balance at December 31
$—
$1,402
$1,271


Question: Analyse this data from a financial earnings document. What is the change in balance between 2018 and 2019 at January 1?
Choices:
2673
1
131
-1140
-131
Correct choice index: 2
issuer purchases of equity securities in january 2017 , our board of directors authorized the repurchase of shares of our common stock with a value of up to $ 525 million in the aggregate .
as of december 29 , 2018 , $ 175 million remained available under this authorization .
in february 2019 , our board of directors authorized the additional repurchase of shares of our common stock with a value of up to $ 500.0 million in the aggregate .
the actual timing and amount of repurchases are subject to business and market conditions , corporate and regulatory requirements , stock price , acquisition opportunities and other factors .
the following table presents repurchases made under our current authorization and shares surrendered by employees to satisfy income tax withholding obligations during the three months ended december 29 , 2018 : period total number of shares purchased ( 1 ) average price paid per share ( 2 ) total number of shares purchased as part of publicly announced plan or program maximum dollar value of shares authorized for repurchase under publicly announced plan or program ( 1 ) ( in millions ) september 30 , 2018 2013 november 3 , 2018 543900 $ 42.64 495543 $ 254 november 4 , 2018 2013 december 1 , 2018 650048 $ 44.49 623692 $ 226 december 2 , 2018 2013 december 29 , 2018 1327657 $ 42.61 1203690 $ 175 .

Period
Total Numberof SharesPurchased<sup>(1)</sup>
AveragePrice PaidPer Share<sup>(2)</sup>
Total Number ofShares Purchasedas Part ofPublicly AnnouncedPlan or Program
Maximum DollarValue of SharesAuthorized for Repurchase UnderPublicly AnnouncedPlan or Program<sup>(1)</sup>(In millions)
September 30, 2018 – November 3, 2018
543,900
$42.64
495,543
$254
November 4, 2018 – December 1, 2018
650,048
$44.49
623,692
$226
December 2, 2018 – December 29, 2018
1,327,657
$42.61
1,203,690
$175
Total
2,521,605
$43.10
2,322,925

( 1 ) shares purchased that were not part of our publicly announced repurchase programs represent employee surrender of shares of restricted stock to satisfy employee income tax withholding obligations due upon vesting , and do not reduce the dollar value that may yet be purchased under our publicly announced repurchase programs .
( 2 ) the weighted average price paid per share of common stock does not include the cost of commissions. .

Question: Analyse this data from a financial earnings document. how is net change in cash from financing activity affected by the share repurchase during december 20018 , ( in millions ) ?
Choices:
56571464.77
-56.57146
14142866.1925
56.57146
0.0019
Correct choice index: 3
INTEREST EXPENSE
The components of interest expense are as follows:
Interest expense, including administrative and other fees, was $25,633 for 2019 compared with $30,890 in 2018. The decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction.

Years Ended December 31,
2019
2018
Interest before impact of interest rate caps
$25,633
$30,709
Impact of interest rate caps
—
181
Interest expense
$25,633
$30,890


Question: Analyse this data from a financial earnings document. What is the change in Interest expense from Years Ended December 31, 2018 to 2019?
Choices:
-5257
5257
-181
0
56523
Correct choice index: 0
entergy mississippi , inc .
management's financial discussion and analysis other regulatory charges ( credits ) have no material effect on net income due to recovery and/or refund of such expenses .
other regulatory credits increased primarily due to the under-recovery through the grand gulf rider of grand gulf capacity charges .
2003 compared to 2002 net revenue , which is entergy mississippi's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2003 to 2002. .

(In Millions)
2002 net revenue
$380.2
Base rates
48.3
Other
(1.9)
2003 net revenue
$426.6

the increase in base rates was effective january 2003 as approved by the mpsc .
gross operating revenue , fuel and purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to an increase in base rates effective january 2003 and an increase of $ 29.7 million in fuel cost recovery revenues due to quarterly changes in the fuel factor resulting from the increases in market prices of natural gas and purchased power .
this increase was partially offset by a decrease of $ 35.9 million in gross wholesale revenue as a result of decreased generation and purchases that resulted in less energy available for resale sales .
fuel and fuel-related expenses decreased primarily due to the decreased recovery of fuel and purchased power costs and decreased generation , partially offset by an increase in the market price of purchased power .
other regulatory charges increased primarily due to over-recovery of capacity charges related to the grand gulf rate rider and the cessation of the grand gulf accelerated recovery tariff that was suspended in july 2003 .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses increased primarily due to : 2022 an increase of $ 6.6 million in customer service support costs ; and 2022 an increase of $ 3.7 million in benefit costs .
the increase was partially offset by the absence of the voluntary severance program accruals of $ 7.1 million that occurred in 2003 .
taxes other than income taxes increased primarily due to a higher assessment of ad valorem and franchise taxes compared to the same period in 2003 .
2003 compared to 2002 other operation and maintenance expenses increased primarily due to : 2022 voluntary severance program accruals of $ 7.1 million ; and 2022 an increase of $ 4.4 million in benefit costs. .

Question: Analyse this data from a financial earnings document. what is the decrease in gross wholesale revenue as a percentage of 2003 net revenue?
Choices:
-0.08415
84.15377
15314.94
0.08415
0.06962
Correct choice index: 3
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2005 9 .
shareholders 2019 equity ( continued ) stockholder received proceeds , net of the underwriting discount , of $ 20.69 per share .
the company did not sell any shares in , or receive any proceeds from , the secondary offering .
concurrent with the closing of the secondary offering on december 21 , 2005 , the company entered into a common stock repurchase agreement with pca holdings llc .
pursuant to the repurchase agreement , the company purchased 4500000 shares of common stock directly from pca holdings llc at the initial price to the public net of the underwriting discount or $ 20.69 per share , the same net price per share received by pca holdings llc in the secondary offering .
these shares were retired on december 21 , 2005 .
10 .
commitments and contingencies capital commitments the company had authorized capital expenditures of approximately $ 33.1 million and $ 55.2 million as of december 31 , 2005 and 2004 , respectively , in connection with the expansion and replacement of existing facilities and equipment .
operating leases pca leases space for certain of its facilities and cutting rights to approximately 108000 acres of timberland under long-term leases .
the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases of a duration generally of three years .
the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows : ( in thousands ) .

2006
$24,569
2007
21,086
2008
14,716
2009
9,801
2010
6,670
Thereafter
37,130
Total
$113,972

capital lease obligations were not significant to the accompanying financial statements .
total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2005 , 2004 and 2003 was $ 35.8 million , $ 33.0 million and $ 31.6 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses. .

Question: Analyse this data from a financial earnings document. what was the percentage change in total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance from 2003 to 2004?
Choices:
0.0443
0.013
0.0001
33
0
Correct choice index: 0
Earnings per share ("EPS") is calculated using the two-class method, which allocates earnings among common stock and participating securities to calculate EPS when an entity's capital structure includes either two or more classes of common stock or common stock and participating securities. Unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities.
As such, shares of any unvested restricted stock of the Company are considered participating securities. The dilutive effect of options and their equivalents (including non-vested stock issued under stock-based compensation plans), is computed using the "treasury" method as this measurement was determined to be more dilutive between the two available methods in each period.
The Company had no dilutive common share equivalents during the year ended December 31, 2019, due to the results of operations being a loss from continuing operations, net of tax. The following potential weighted common shares were excluded from diluted EPS for the year ended December 31, 2018 as the shares were antidilutive: 2,168,454 for outstanding warrants to purchase the Company's stock, 353,960 for unvested restricted stock awards, and 4,919,760 for convertible preferred stock.
The following table presents a reconciliation of net income (loss) used in basic and diluted EPS calculations (in millions, except per share amounts):

Years Ended December 31,
Years Ended December 31,
2019
2018
Net (loss) income attributable to common stock and participating preferred stockholders
$(31.5)
$155.6
Earnings allocable to common shares:
Numerator for basic and diluted earnings per share
Participating shares at end of period:
Weighted-average common stock outstanding
44.8
44.3
Unvested restricted stock
0.6
0.4
Preferred stock (as-converted basis)
2.1
4.9
Total
47.5
49.6
Percentage of loss allocated to:
Common stock
94.3 %
89.3 %
Unvested restricted stock
1.3 %
0.8 %
Preferred stock
4.4 %
9.9 %
Net (loss) income attributable to common stock, basic
$(29.7)
$139.0
Distributed and Undistributed earnings to Common Shareholders:
Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments
—
(3.3)
Income from the dilutive impact of subsidiary securities
—
—
Net (loss) income attributable to common stock, diluted
$ (29.7)
$ 135.7
Denominator for basic and dilutive earnings per share
Weighted average common shares outstanding - basic
44.8
44.3
Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments
—
2.5
Weighted average common shares outstanding - diluted
44.8
46.8
Net (loss) income attributable to participating security holders - Basic
$ (0.66)
$ 3.14
Net (loss) income attributable to participating security holders - Diluted
$ (0.66)
$ 2.90


Question: Analyse this data from a financial earnings document. What is the average unvested restricted stock?
Choices:
2
-14.6
50
0.5
0
Correct choice index: 3
Systems revenue of $8,034 million decreased 2.0 percent year to year as reported (2 percent adjusted for currency) driven by strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment.
Both hardware platforms were down year to year for the full year, as reported and adjusted for currency. This performance was partially offset by strong growth in Power Systems (which grew as reported and adjusted for currency in 2018) with strong performance in POWER9-based systems and Linux throughout the year. Within Systems, cloud revenue of $3.1 billion decreased 10 percent as reported and adjusted for currency compared to the prior year reflecting IBM Z product cycle dynamics.

($ in millions)
For the year ended December 31:
2018
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue
$8,034
$8,194
(2.0)%
(2.3)%
Systems Hardware
$6,363
$6,494
(2.0)%
(2.3)%
IBM Z
(5.4)
(5.6)
Power Systems
8.8
8.7
Storage Systems
(5.5)
(5.9)
Operating Systems Software
1,671
1,701
(1.7)
(2.4)


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Systems external revenue from 2017 to 2018
Choices:
160
-8199
-1700
16228
-160
Correct choice index: 4
Stock Repurchases. On August 22, 2011, we established a share repurchase program ("Share Repurchase Program"). On June 11, 2019, our Board of Directors authorized an extension and increase of the Share Repurchase Program to repurchase up to $5,000,000 of shares of our common stock over the subsequent 24 month period (for a total authorization of approximately $22,000,000 since inception of the program in August 2011). The common stock may be repurchased from time to time in open market transactions or privately negotiated transactions in our discretion. The timing and amount of the shares repurchased is determined by management based on its evaluation of market conditions and other factors. The Share Repurchase Program may be increased, suspended or discontinued at any time.
During the months of October, November and December 2019, we repurchased common stock pursuant to our Share Repurchase Program as indicated below:
During the year ended December 31, 2019, we repurchased an aggregate of 335,372 shares of our common stock pursuant to our Share Repurchase Program at a cost of approximately $764,606 (exclusive of commissions) or an average price per share of $2.28.
During the year ended December 31, 2019, we repurchased an aggregate of 335,372 shares of our common stock pursuant to our Share Repurchase Program at a cost of approximately $764,606 (exclusive of commissions) or an average price per share of $2.28.
Since inception of our Share Repurchase Program (August 2011) to December 31, 2019, we repurchased an aggregate of 8,489,770 shares of our common stock at a cost of approximately $15,906,846 (exclusive of commissions) or an average per share price of $1.87.

Period
Total Number of Shares Purchased
Average Price Paid Per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Maximum Number (or Approximate Dollar Value) of Shares) that May Yet Be Purchased Under the Plans or Programs
October 1, 2019 to October 31, 2019
—
—
—
$4,803,723
November 1, 2019 to November 30, 2019
11,386
$2.12
11,386
$4,779,620
December 1, 2019 to December 31, 2019
153,431
$2.18
153,431
$4,445,258
Total
164,817
$2.17
164,817


Question: Analyse this data from a financial earnings document. How many shares did the company purchase prior to October 1, 2019 for 2019?
Choices:
0
-164793
2
170555
500189
Correct choice index: 3
The reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:
(1) For the years ended December 31, 2019 and December 31, 2018, this is inclusive of (3.4%) and (3.8%) impact, respectively, that is primarily related to the change in uncertain tax positions.
For 2019, the Company recorded an expense for income taxes of $11.6 million, resulting in an effective tax rate of (3.8)%. The effective tax rate is different than the U.S. statutory federal tax rate primarily due to stock-based compensation expense following the decision in Altera Corp v. Commissioner by the U.S. Court of Appeals for the Ninth Circuit discussed below, the full valuation allowance on the Company's U.S. deferred tax assets, the mix of income/losses among the Company’s foreign jurisdictions, and pretax losses in jurisdictions for which no tax benefit will be recognized.

Year Ended December 31,
2019
2018
2017
Tax at federal statutory rate
21.0 %
21.0 %
35.0 %
State taxes, net of federal effect
(0.3)
(0.1)
(5.4)
Foreign rate differential
(6.0)
(3.9)
(9.3)
Tax credits
1.6
6.3
4.1
Domestic production activities deduction
—
—
(3.5)
Stock-based compensation
(1.0)
(4.9)
(5.3)
Change in prior year reserves
(1.5)
(0.1)
(2.0)
Change in valuation allowance
(13.4)
(15.2)
(35.2)
Effect of change in tax rate due to Tax Act
—
—
(23.4)
Other (1)
(4.2)
(4.0)
2.6
Effective tax rate
(3.8)%
(0.9)%
(42.4)%


Question: Analyse this data from a financial earnings document. What is the average tax at federal statutory rate from 2017-2019?
Choices:
29.62
2.33
25.67
490
14.2
Correct choice index: 2
REVENUE
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 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 the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
Fiscal 2019 fourth-quarter revenue increased by 3.1% (2.7% in constant currency) resulting from: • growth in the American broadband services segment mainly due to strong organic growth and the FiberLight acquisition. • stable revenue in the Canadian broadband services segment mainly as a result of: ◦ rate increases; partly offset by ◦ decreases in video and telephony services customers compared to the same period of the prior year primarily due to issues resulting from the implementation of a new customer management system in the second half of fiscal 2018.

Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$ $
Canadian broadband services
319,935
319,741
0.1
0.1
-
American broadband services
263,738
246,443
7.0
6.0
2,427
583,673
566,184
3.1
2.7
2,427


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the Canadian broadband services from 2018 to 2019?
Choices:
19400
-319743
194
-194
-317314
Correct choice index: 2
part ii , item 8 fourth quarter of 2007 : 0160 schlumberger sold certain workover rigs for $ 32 million , resulting in a pretax gain of $ 24 million ( $ 17 million after-tax ) which is classified in interest and other income , net in the consolidated statement of income .
4 .
acquisitions acquisition of eastern echo holding plc on december 10 , 2007 , schlumberger completed the acquisition of eastern echo holding plc ( 201ceastern echo 201d ) for $ 838 million in cash .
eastern echo was a dubai-based marine seismic company that did not have any operations at the time of acquisition , but had signed contracts for the construction of six seismic vessels .
the purchase price has been allocated to the net assets acquired based upon their estimated fair values as follows : ( stated in millions ) .

Cash and short-term investments
$266
Other current assets
23
Fixed income investments, held to maturity
54
Vessels under construction
694
Accounts payable and accrued liabilities
(17)
Long-term debt
(182)
Total purchase price
$838

other acquisitions schlumberger has made other acquisitions and minority interest investments , none of which were significant on an individual basis , for cash payments , net of cash acquired , of $ 514 million during 2009 , $ 345 million during 2008 , and $ 281 million during 2007 .
pro forma results pertaining to the above acquisitions are not presented as the impact was not significant .
5 .
drilling fluids joint venture the mi-swaco drilling fluids joint venture is owned 40% ( 40 % ) by schlumberger and 60% ( 60 % ) by smith international , inc .
schlumberger records income relating to this venture using the equity method of accounting .
the carrying value of schlumberger 2019s investment in the joint venture on december 31 , 2009 and 2008 was $ 1.4 billion and $ 1.3 billion , respectively , and is included within investments in affiliated companies on the consolidated balance sheet .
schlumberger 2019s equity income from this joint venture was $ 131 million in 2009 , $ 210 million in 2008 and $ 178 million in 2007 .
schlumberger received cash distributions from the joint venture of $ 106 million in 2009 , $ 57 million in 2008 and $ 46 million in 2007 .
the joint venture agreement contains a provision under which either party to the joint venture may offer to sell its entire interest in the venture to the other party at a cash purchase price per percentage interest specified in an offer notice .
if the offer to sell is not accepted , the offering party will be obligated to purchase the entire interest of the other party at the same price per percentage interest as the prices specified in the offer notice. .

Question: Analyse this data from a financial earnings document. what was the debt to asset ratio in the eastern echo holding plc acquisition
Choices:
0.8924
199
0.8122
0.1919
1
Correct choice index: 3