trismik/FinRAG huggingface dataset:
ITEM 16.C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
Deloitte LLP, an independent registered public accounting firm, has audited our annual financial statements acting as our independent auditor for the fiscal years ended December 31, 2018 and December 31, 2019.
The chart below sets forth the total amount billed and accrued for Deloitte LLP for services performed in 2018 and 2019, respectively, and breaks down these amounts by the category of service. The fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below.
Audit Fees
Audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the Company and the audit of the financial statements for its individual subsidiary companies, fees for the review of the quarterly financial information, as well as in connection with the review of registration statements and related consents and comfort letters, and any other services required for SEC or other regulatory filings
Included in the audit fees for 2018 are fees of $0.2 million related to the Partnership’s public offerings completed in 2018. Included in the audit fees for 2019 are fees of $0.2 million related to equity and bond related transactions.
Tax Fees
No tax fees were billed by our principal accountant in 2018 and 2019.
Audit-Related Fees
No audit-related fees were billed by our principal accountant in 2018 and 2019.
All Other Fees
No other fees were billed by our principal accountant in 2018 and 2019.

2018
2019
(Expressed in millions of U.S. Dollars)
Audit fees
$1.8
$1.7
Total fees
$1.8
$1.7


Question: Analyse this data from a financial earnings document. What was the change in audit fees from 2018 to 2019?
Choices:
0.1
-0.1
3.5
-14.3
0
Correct choice index: 1
Results of Operations
The following table sets forth, as a percentage of total revenues, the results from our operations for the periods indicated.

2019
2018
Revenues
100.0%
100.0%
Cost of revenues
10.6
11.0
Gross profit
89.4
89.0
Operating expenses:
Sales and marketing
54.2
52.6
Product development
6.2
8.1
General and administrative
20.5
20.9
Total operating expenses
80.9
81.6
Income from operations
8.5
7.4
Other income (loss), net
(0.5)
—
Income before income taxes
8.0
7.4
Income tax expense
4.3
3.2
Net income
3.7%
4.2%


Question: Analyse this data from a financial earnings document. What is the change in sales and marketing expenses between 2018 and 2019 as a percentage of total revenues?
Choices:
0
-41.6
1.6
-44.1
106.8
Correct choice index: 2
Key Performance Indicators
Key performance indicators, which we do not consider to be non-GAAP measures, that we use to evaluate our business, measure our performance, identify trends affecting our business, formulate financial projections and make strategic decisions include Monthly Recurring Revenue ("MRR") and Gross Merchandise Volume ("GMV"). Our key performance indicators may be calculated in a manner different than similar key performance indicators used by other companies.
The following table shows MRR and GMV for the years ended December 31, 2019 and 2018.

Years ended December 31,
2019
2018
(in thousands)
Monthly Recurring Revenue
$53,898
$40,932
Gross Merchandise Volume
$61,138,457
$41,103,238


Question: Analyse this data from a financial earnings document. What is the average monthly recurring revenue for 2018 and 2019?
Choices:
2
94830
0
1
47415
Correct choice index: 4
Key Performance Indicators
Key performance indicators, which we do not consider to be non-GAAP measures, that we use to evaluate our business, measure our performance, identify trends affecting our business, formulate financial projections and make strategic decisions include Monthly Recurring Revenue ("MRR") and Gross Merchandise Volume ("GMV"). Our key performance indicators may be calculated in a manner different than similar key performance indicators used by other companies.
The following table shows MRR and GMV for the years ended December 31, 2019 and 2018.

Years ended December 31,
2019
2018
(in thousands)
Monthly Recurring Revenue
$53,898
$40,932
Gross Merchandise Volume
$61,138,457
$41,103,238


Question: Analyse this data from a financial earnings document. What is the change between 2018 and 2019 year ended's monthly recurring revenue ?
Choices:
1
-41049340
94830
-12966
12966
Correct choice index: 4
the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. .

12/09
12/10
12/11
12/12
12/13
12/14
E*TRADE Financial Corporation
100.00
90.91
45.23
50.85
111.59
137.81
S&P 500 Index
100.00
115.06
117.49
136.30
180.44
205.14
Dow Jones US Financials Index
100.00
112.72
98.24
124.62
167.26
191.67

table of contents .

Question: Analyse this data from a financial earnings document. what was the difference in total return percentage beteween e*trade financial corporation and the s&p 500 index for the five years ended 12/14?
Choices:
1.4295
1.3267
-0.6884
-0.777
-0.6733
Correct choice index: 4
Exposures The maximum credit risk exposure of the group’s financial assets at the balance sheet date is as follows:
The carrying amount excludes £445m (2017/18: £317m, 2016/17: £360m) of non-current trade and other receivables which relate to non-financial assets, and £1,456m (2017/18: £1,496m, 2016/17: £1,106m) of prepayments, deferred contract costs and other receivables.

Notes
2019
2018
2017
At 31 March Notes
£m
£m
£m
Derivative financial assets
1,592
1,509
2,246
Investments
23
3,268
3,075
1,564
Trade and other receivables a
17
1,766
2,518
2,729
Contract assets
6
1,602
–
–
Cash and cash equivalents
24
1,666
528
528
9,894
7,630
7,067


Question: Analyse this data from a financial earnings document. What is the average investments for 2017 to 2019?
Choices:
2635.67
2116.33
8613358.67
1042.67
6343
Correct choice index: 0
The accumulated benefit obligation for the United States defined benefit pension plans was $198.2 million and $172.8 million at December 31, 2019 and 2018, respectively. The accumulated benefit obligation for foreign defined benefit pension plans was $39.9 million and $35.6 million at December 31, 2019 and 2018, respectively.
Information for pension plans with an accumulated benefit obligation in excess of plan assets as of December 31:

2019
2018
United States
Foreign
United States
Foreign
(in millions)
Projected benefit obligation
$55.3
$44.0
$50.8
$39.1
Accumulated benefit obligation
53.2
39.9
48.6
35.6
Fair value of plan assets
—
1.6
—
1.4


Question: Analyse this data from a financial earnings document. What was the percentage change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
Choices:
4.82
12.08
6.68
100
20.87
Correct choice index: 1
item 5 .
market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2016 .
the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2011 and that all dividends were reinvested. .

2011
2012
2013
2014
2015
2016
Loews Common Stock
100.0
108.91
129.64
113.59
104.47
128.19
S&P 500 Index
100.0
116.00
153.57
174.60
177.01
198.18
Loews Peer Group (a)
100.0
113.39
142.85
150.44
142.44
165.34

( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : chubb limited ( name change from ace limited after it acquired the chubb corporation on january 15 , 2016 ) , w.r .
berkley corporation , the chubb corporation ( included through january 15 , 2016 when it was acquired by ace limited ) , energy transfer partners l.p. , ensco plc , the hartford financial services group , inc. , kinder morgan energy partners , l.p .
( included through november 26 , 2014 when it was acquired by kinder morgan inc. ) , noble corporation , spectra energy corp , transocean ltd .
and the travelers companies , inc .
dividend information we have paid quarterly cash dividends in each year since 1967 .
regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2016 and 2015. .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in loews common stock from 2011 to 2012?
Choices:
108.91
-0.8
0.0695
0.0891
-0.0891
Correct choice index: 3
5.5 Other Operating Expense Items
Note: (1) The non-audit fees for the current financial year ended 31 March 2019 included S$0.4 million and S$0.2million paid to KPMG LLP, Singapore and KPMG, Australia in respect of tax services, certification and review for regulatory purposes. In the previous financial year, the non-audit fees included S$0.2 million and S$0.3 million paid to Deloitte & Touche LLP, Singapore, and Deloitte Touche Tohmatsu, Australia, respectively in respect of tax services, certification and review for regulatory purposes.
The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors. The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors.

Group
2019
2018
S$ Mil
S$ Mil
Operating expenses included the following:
Auditors' remuneration
- KPMG LLP, Singapore
2.4
-
- KPMG, Australia
1.2
-
- Other KPMG offices
1.3
-
- Deloitte & Touche LLP, Singapore
-
1.5
- Deloitte Touche Tohmatsu, Australia
-
1.2
- Other Deloitte & Touche offices
-
2.1
Non-audit fees (1) paid to
- KPMG LLP, Singapore
0.4
-
- KPMG, Australia
0.4
-
- Other KPMG offices
0.1
-
- Deloitte & Touche LLP, Singapore
- -
0.3
- Deloitte Touche Tohmatsu, Australia
-
0.3
- Other Deloitte & Touche offices
-
0.2
Impairment of trade receivables
121.8
128.0
Allowance for inventory obsolescence
1.1
7.1
Operating lease payments
437.2
470.7


Question: Analyse this data from a financial earnings document. What is the average impairment of trade receivables across the 2 years?
Choices:
61
3.1
1
124.9
0
Correct choice index: 3
Note 12 Restructuring Activities
For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred as follows:
(1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
(2) Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.

(in millions)
Total Restructuring program range
Total Restructuring program range
Less Cumulative Spend to Date
Remaining Restructuring Spend(2)
Low
High
Low
High
Costs of reduction in headcount as a result of reorganization
$ 355
$ 370
$ (325)
$ 30
$ 45
Other expenses associated with the Program
230
245
(196)
34
49
Total expense
585
615
(521)
64
94
Capital expenditures
255
270
(239)
16
31
Total estimated cash cost(1)
$ 840
$ 885
$ (760)
$ 80
$ 125


Question: Analyse this data from a financial earnings document. Excluding the restructuring spend related to recent acquisitions, what is the low Total estimated cash cost?
Choices:
365.2
3.7
841
83770
837.7
Correct choice index: 4
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 6. EARNINGS PER SHARE
Basic earnings per share (“EPS”) is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding (using the if-converted and treasury stock methods), if our outstanding stock options and restricted stock units had been converted to common shares, and if such assumed conversion is dilutive.
The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share for the years ended December 31, 2019, 2018 and 2017:

Years Ended December 31,
2019
2018
2017
Income from continuing operations
$56,495
$147,149
$136,101
Income from continuing operations attributable to noncontrolling interest
34
86
—
Income from continuing operations attributable to Advanced Energy Industries, Inc.
$56,461
$147,063
$136,101
Basic weighted-average common shares outstanding
38,281
39,081
39,754
Assumed exercise of dilutive stock options and restricted stock units
214
271
422
Diluted weighted-average common shares outstanding
38,495
39,352
40,176
Continuing operations:
Basic earnings per share
$ 1.47
$ 3.76
$  3.42
Diluted earnings per share
$ 1.47
$ 3.74
$  3.39


Question: Analyse this data from a financial earnings document. What was the change in Assumed exercise of dilutive stock options and restricted stock units between 2018 and 2019?
Choices:
-5700
-57
-208
57
57994
Correct choice index: 1
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
Net income attributable to parent company

Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in millions)
Net income attributable to parent company
$392
$302
$418
As percentage of net revenues
14.2%
11.8%
15.8%


Question: Analyse this data from a financial earnings document. What is the average Net income attributable to parent company for the period December 31, 2019 and 2018?
Choices:
0
-405
196
810
405
Correct choice index: 4
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,
2019
Grant Date Fair Value
2018
Grant Date Fair Value
2017
Grant Date Fair Value
RSAs Granted
551,214
$ 9.87
478,210
$ 12.45
124,100
$ 23.12
PSAs Granted
371,672
$ 12.45
-
$ -
36,982
$ 23.27
Total
922,886
478,210
161,082


Question: Analyse this data from a financial earnings document. What was the percentage increase in the PSAs granted from 2017 to 2019?
Choices:
9.05
1238806.67
-92287594.99
905.01
-1321.99
Correct choice index: 3
10/27/13 10/26/14 10/25/15 10/30/16 10/29/17 10/28/18 applied materials , inc .
s&p 500 rdg semiconductor composite part ii item 5 : market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities market information applied 2019s common stock is traded on the nasdaq global select market under the symbol amat .
as of december 7 , 2018 , there were 2854 registered holders of applied common stock .
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 27 , 2013 through october 28 , 2018 .
this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period .
the comparison assumes $ 100 was invested on october 27 , 2013 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any .
dollar amounts in the graph are rounded to the nearest whole dollar .
the performance shown in the graph represents past performance and should not be considered an indication of future performance .
comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index *assumes $ 100 invested on 10/27/13 in stock or 10/31/13 in index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2018 standard & poor 2019s , a division of s&p global .
all rights reserved. .

10/27/2013
10/26/2014
10/25/2015
10/30/2016
10/29/2017
10/28/2018
Applied Materials
100.00
121.04
96.67
171.69
343.16
198.27
S&P 500 Index
100.00
117.27
123.37
128.93
159.40
171.11
RDG Semiconductor Composite Index
100.00
128.42
126.26
154.41
232.29
221.61

.

Question: Analyse this data from a financial earnings document. what is the roi for applied materials if the investment made on october 2013 was sold 2 years later?
Choices:
-0.0333
-0.0344
1.9667
-30.03
-0.666
Correct choice index: 0
other items on our consolidated financial statements have been appropriately adjusted from the amounts provided in the earnings release , including a reduction of our full year 2016 gross profit and income from operations by $ 2.9 million , and a reduction of net income by $ 1.7 million. .

At December 31,
(In thousands)
2016
2015
2014
2013
2012
Cash and cash equivalents
$250,470
$129,852
$593,175
$347,489
$341,841
Working capital (1)
1,279,337
1,019,953
1,127,772
702,181
651,370
Inventories
917,491
783,031
536,714
469,006
319,286
Total assets
3,644,331
2,865,970
2,092,428
1,576,369
1,155,052
Total debt, including current maturities
817,388
666,070
281,546
151,551
59,858
Total stockholders’ equity
$2,030,900
$1,668,222
$1,350,300
$1,053,354
$816,922

( 1 ) working capital is defined as current assets minus current liabilities. .

Question: Analyse this data from a financial earnings document. what was the percentage change in working capital from 2015 to 2016?
Choices:
0.25431
-1
-0.36137
1
3.93221
Correct choice index: 0