trismik/FinRAG huggingface dataset:
Note: 1 See “Alternative performance measures” on page 231 for further details and reconciliations to the respective closest equivalent GAAP measure.
The Group’s adjusted effective tax rate for its controlled businesses for the year ended 31 March 2019 was 24.4% compared to 20.6% for the last financial year. The higher rate in the current year is primarily due to a change in the mix of the Group’s profit, driven by the financing for the Liberty Global transaction. The tax rate in the prior year also reflected the consequences of closing tax audits in Germany and Romania. We expect the Group’s adjusted effective tax rate to remain in the low-mid twenties range for the medium term.
The Group’s adjusted effective tax rate for both years does not include the following items: the derecognition of a deferred tax asset in Spain of €1,166 million (2018: €nil); deferred tax on the use of Luxembourg losses of €320 million (2018: €304 million); an increase in the deferred tax asset of €488 million (2018: €330 million) arising from a revaluation of investments based upon the local GAAP financial statements and tax returns.
The Group’s adjusted effective tax rate for the year ended 31 March 2018 does not include the recognition of a deferred tax asset of €1,603 million due to higher interest rates; and a tax charge in respect of capital gains on the transfer of share in Vodafone Kenya Limited to the Vodacom Group of €110 million.

Taxation
2019 €m
2018 €m
Income tax (expense)/credit:
(1,496)
879
Tax on adjustments to derive adjusted profit before tax
(206)
(188)
Deferred tax following revaluation of investments in Luxembourg
(488)
(330)
Luxembourg deferred tax asset recognised
–
(1,603)
Deferred tax on use of Luxembourg losses in the year
320
304
Tax on the Safaricom transaction
–
110
Derecognition of a deferred tax asset in Spain
1,166
–
Adjusted income tax expense for calculating adjusted tax rate1
(704)
(828)
Loss)/profit before tax
(2,613)
3,878
Adjustments to derive adjusted profit before tax (see earnings per share)
5,149
530
Adjusted profit before tax1
2,536
4,408
Share of adjusted results in associates and joint ventures
348
(389)
Adjusted profit before tax for calculating adjusted effective tax rate
2,884
4,019
Adjusted effective tax rate1
24.4%
20.6%


Question: Analyse this data from a financial earnings document. What is the average deferred tax on use of luxembourg losses?
Choices:
312
0
-516
304
2
Correct choice index: 0
Note 6: Equity Method Investments
The following table provides a reconciliation of equity method investments to the Company's Consolidated Balance Sheets (amounts in thousands):
TOKIN's Joint Ventures - NYC and NTS
As noted in Note 2, “Acquisitions,” on April 19, 2017, the Company completed its acquisition of the remaining 66% economic interest in TOKIN and TOKIN became a 100% owned subsidiary of KEMET. TOKIN had two investments at the time of acquisition: NYC and NTS. The Company accounts for both investments using the equity method due to the related nature of operations and the Company's ability to influence management decisions.
NYC was established in 1966 by TOKIN and Mitsui Mining and Smelting Co., Ltd (“Mitsui”). NYC was established to commercialize yttrium oxides and the Company owns 30% of NYC's stock. The carrying amount of the Company's equity investment in NYC was $8.2 million and $8.1 million as of March 31, 2019 and 2018, respectively.
NTS was established in 2004 by TOKIN, however subsequent to its formation, TOKIN sold 67% of its stock. NTS provides world-class electronic devices by utilizing global procurement networks and the Company owns 33% of NTS' stock. During the year ended March 31, 2019, a significant portion of NTS' sales were TOKIN’s products. The carrying amount of the Company's equity investment in NTS was $1.2 million and $1.0 million as of March 31, 2019 and 2018, respectively.

March 31,
2019
2018
Nippon Yttrium Co., Ltd ("NYC")
$8,215
$8,148
NT Sales Co., Ltd ("NTS")
1,218
998
Novasentis
977
2,870
KEMET Jianghai Electronics Components Co., Ltd (“KEMET Jianghai”)
2,515
—
$12,925
$12,016


Question: Analyse this data from a financial earnings document. What was the change in the investments into Nippon Yttrium Co., Ltd ("NYC") between 2018 and 2019?
Choices:
-8142
7217
545916
16363
67
Correct choice index: 4
through the certegy merger , the company has an obligation to service $ 200 million ( aggregate principal amount ) of unsecured 4.75% ( 4.75 % ) fixed-rate notes due in 2008 .
the notes were recorded in purchase accounting at a discount of $ 5.7 million , which is being amortized over the term of the notes .
the notes accrue interest at a rate of 4.75% ( 4.75 % ) per year , payable semi-annually in arrears on each march 15 and september 15 .
on april 11 , 2005 , fis entered into interest rate swap agreements which have effectively fixed the interest rate at approximately 5.4% ( 5.4 % ) through april 2008 on $ 350 million of the term loan facilities ( or its replacement debt ) and at approximately 5.2% ( 5.2 % ) through april 2007 on an additional $ 350 million of the term loan .
the company has designated these interest rate swaps as cash flow hedges in accordance with sfas no .
133 .
the estimated fair value of the cash flow hedges results in an asset to the company of $ 4.9 million and $ 5.2 million , as of december 31 , 2006 and december 31 , 2005 , respectively , which is included in the accompanying consolidated balance sheets in other noncurrent assets and as a component of accumulated other comprehensive earnings , net of deferred taxes .
a portion of the amount included in accumulated other comprehensive earnings is reclassified into interest expense as a yield adjustment as interest payments are made on the term loan facilities .
the company 2019s existing cash flow hedges are highly effective and there is no current impact on earnings due to hedge ineffectiveness .
it is the policy of the company to execute such instruments with credit-worthy banks and not to enter into derivative financial instruments for speculative purposes .
principal maturities at december 31 , 2006 ( and at december 31 , 2006 after giving effect to the debt refinancing completed on january 18 , 2007 ) for the next five years and thereafter are as follows ( in thousands ) : december 31 , january 18 , 2007 refinancing .

December 31,   2006
January 18, 2007   Refinancing
2007
$61,661
$96,161
2008
257,541
282,041
2009
68,129
145,129
2010
33,586
215,586
2011
941,875
165,455
Thereafter
1,646,709
2,105,129
Total
$3,009,501
$3,009,501

fidelity national information services , inc .
and subsidiaries and affiliates consolidated and combined financial statements notes to consolidated and combined financial statements 2014 ( continued ) .

Question: Analyse this data from a financial earnings document. what was the change , in thousands , of principal maturities due in 2008 after the the debt refinancing completed on january 18 , 2007?
Choices:
-24500.0
1364668
0.9
539582
257535.3
Correct choice index: 0
The following table summarizes the components of the intangible assets acquired and their estimated useful lives by VMware in conjunction with the acquisition (amounts in table in millions):
The excess of the purchase consideration over the fair value of net tangible and identifiable intangible assets acquired was recorded as goodwill. The estimated fair value assigned to the tangible assets, identifiable intangible assets, and assumed liabilities were based on management's estimates and assumptions. The initial allocation of the purchase price was based on preliminary valuations and assumptions and is subject to change within the measurement period, including current and non-current income taxes payable and deferred taxes as additional information is received and tax returns are finalized. VMware expects to finalize the allocation of the purchase price within the measurement period. Management expects that goodwill and identifiable intangible assets will not be deductible for tax purposes.

Weighted-Average Useful Lives (in years)
Fair Value Amount
Purchased technology
4.2
$232
Customer relationships and customer lists
7.0
215
Trademarks and tradenames
5.0
25
Other
2.0
20
Total definite-lived intangible assets
$492


Question: Analyse this data from a financial earnings document. What was the difference in the Weighted-Average Useful Lives between Trademarks and tradenames and Other intangible assets?
Choices:
2
490
300
3
-2
Correct choice index: 3
CREDIT RISK
We are exposed to credit risk from operating activities and certain financing activities, the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position.
We are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations. The concentration of credit risk from our customers is minimized because we have a large and diverse customer base. There was minimal credit risk relating to derivative instruments at December 31, 2019 and 2018. We deal with institutions that have investment-grade credit ratings, and as such we expect that they will be able to meet their obligations. We regularly monitor our credit risk and credit exposure.
The following table provides the change in allowance for doubtful accounts for trade receivables.

NOTE
2019
2018
Balance, January 1
(51)
(54)
Adoption of IFRS 9
–
(4)
Additions
(114)
(84)
Usage
103
91
Balance, December 31
10
(62)
(51)


Question: Analyse this data from a financial earnings document. What is the change in the amount for Usage in 2019?
Choices:
-12
12
0
93
194
Correct choice index: 1
The 2019 operating expenses increased 3.9% compared to the prior year, mainly due to salary dynamic, increased spending in certain R&D programs and higher share-based compensation cost, partially offset by favorable currency effects, net of hedging.
The 2018 operating expenses increased 9.5% compared to the prior year, mainly due to unfavorable currency effects, net of hedging, salary dynamic, increased R&D activities and higher costs of the share-based compensation plans.
The R&D expenses were net of research tax credits in France and Italy, which amounted to $126 million in 2019, $138 million in 2018 and $124 million in 2017.

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)
Selling, general and administrative expenses
$(1,093)
$(1,095)
$(981)
0.3%
(11.7)%
Research and development expenses
(1,498)
(1,398)
(1,296)
(7.1)
(7.9)
Total operating expenses
$(2,591)
$(2,493)
$(2,277)
(3.9)%
(9.5)%
As percentage of net revenues
(27.1)%
(25.8)%
(27.3)%
-130 bps
+150 bps


Question: Analyse this data from a financial earnings document. What is the average Selling, general and administrative expenses?
Choices:
0
1056.33
742
402.33
-1.39
Correct choice index: 1
The tax credit/(charge) for the period differs from the standard rate of corporation tax in the United Kingdom of 19.0% (2017/18: 19.0%). The reasons for this are explained below:
The movements in losses recognised for the period ended 30 March 2019 is £nil (2017/18: £1.1m). Corporation tax losses are not recognised where future recoverability is uncertain.
The adjustments to prior periods of £1.7m (2017/18: £(8.1m)) relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns.

52 weeks ended 30 Mar 2019 £m
52 weeks ended 31 Mar 2018 £m
(Loss)/profit before taxation
(42.7)
20.9
Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%)
8.2
(4.0)
Tax effect of:
Non-deductible items
(0.9)
(0.1)
Other disallowable items
-
(0.4)
Impairment of goodwill
-
(0.8)
Adjustment for share-based payments
(0.4)
(0.6)
Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%)
(0.8)
0.7
Movements in losses recognised
-
1.1
Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%)
-
(2.3)
Adjustments to prior periods
1.7
(8.1)
Current tax relating to overseas business
1.1
0.8
Income tax credit/(charge)
8.9
(13.7)


Question: Analyse this data from a financial earnings document. What is the average Non-deductible items for 2018 and 2019?
Choices:
-0.5
-0.6
-0.9
0
1
Correct choice index: 0
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2007
12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
United Parcel Service, Inc.
$100.00
$80.20
$86.42
$112.60
$116.97
$121.46
Standard & Poor’s 500 Index
$100.00
$63.00
$79.67
$91.68
$93.61
$108.59
Dow Jones Transportation Average
$100.00
$78.58
$93.19
$118.14
$118.15
$127.07

.

Question: Analyse this data from a financial earnings document. what was the difference in percentage total cumulative return on investment for united parcel service inc . versus the dow jones transportation average for the five years ended 12/31/2012?
Choices:
-0.8561
0.0561
-0.094
-0.0561
121.5161
Correct choice index: 3
ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
See Note 3 of our Notes to Consolidated Financial Statements for a discussion of 2019 and 2018 acquisitions.
Results of Operations
Revenues increased $9.0 million, or 61%, in 2019 compared to the prior year, with overall growth supported by the acquisition of Golden Ridge in November 2018, and MGI Grain in April 2019. Food product revenues increased 97% year over year, primarily due to the addition of new products for human consumption from Golden Ridge and MGI Grain. Animal feed product revenues increased 10%. Animal feed product growth was primarily due to increased buying from our existing SRB customer base.
Gross profit percentage decreased 23.8 percentage points to negative 3.6% in 2019 from 20.2% in the prior year. The decrease in gross profit was primarily attributable to operating losses at Golden Ridge due to an unfavorable contract to sell medium grain rice entered into by the seller of the mill and low levels of plant utilization in the latter half of the year while the mill was going through a planned upgrade cycle. With this project completed in early January 2020, we expect to see improved productivity and a positive contribution margin from Golden Ridge in 2020.
Selling, general and administrative (SG&A) expenses were $13.7 million in 2019, compared to $11.2 million in 2018, an increase of $2.5 million, or 22.4%. Outside services increased $1.1 million in 2019, compared to the prior year, primarily as a result of higher outside accounting, legal and professional fees associated with the acquisition of Golden Ridge and MGI Grain. Salary, wages and benefit related expenses increased $1.1 million in 2019, compared to the prior year, driven substantially by equity grants and outside labor costs. Bad debt expense increased $0.2 million and rent expense increased $0.1 million in 2019, compared to the prior year.
Other, net was $0.9 million for 2019 compared to $0.2 million in 2018. This increase was primarily related to the settlement of a net working capital dispute and other issues with the seller of Golden Ridge.

Years Ended December 31
Change
2019
2018
%
(in thousands)
Revenues
$23,713
$14,762
60.6
Cost of goods sold
24,574
11,780
(108.6)
Gross profit (loss)
(861)
2,982
Gross profit %
-3.6%
20.2%
Selling, general and administrative expenses
13,696
11,194
(22.4)
Loss from operations
(14,557)
(8,212)
(77.3)
Other income (expense):
(96)
(12)
Interest expense
50
-
Other, net
868
168
Total other (expense) income
822
156
Loss before income taxes
$(13,735)
$(8,056)


Question: Analyse this data from a financial earnings document. What is the average revenues from operations in 2018 and 2019?
Choices:
6412.5
-4475.5
19237.5
11863.4
2.8
Correct choice index: 2
DEPRECIATION AND AMORTIZATION
1 See “Accounting Policies” for more information.
1 See “Accounting Policies” for more information. Total depreciation and amortization increased this year primarily as a result of depreciation of right-of-use assets due to our adoption of IFRS 16 on January 1, 2019 and higher capital expenditures over the past several years. See “Capital Expenditures” for more information.

(In millions of dollars)
Years ended December 31
2019
2018
%Chg
Depreciation
2,297
2,174
6
Amortization
16
37
(57)
Depreciation and amortization before depreciation of right-of-use assets
2,313
2,211
5
Depreciation of right-of-use assets 1
175
-
n/m
Total depreciation and amortization
2,488
2,211
13


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the Total depreciation and amortization from 2018 to 2019?
Choices:
8
0
-2198
2472
277
Correct choice index: 4
A.3.8 Financial Services
Financial Services supports its customers’ investments with leasing solutions and equipment, project and structured financing in the form of debt and equity investments. Based on its comprehensive financing know-how and specialist technology expertise in
the areas of Siemens businesses, Financial Services provides financial
solutions for Siemens customers as well as other companies.
Financial Services again delivered strong earnings before taxes. While the equity business recorded higher results, the result from the debt business declined, amongst others due to higher credit hits. Total assets increased along with a growth in debt business and in part due to positive currency translation effects.
Financial Services is geared to Siemens’ industrial businesses and its markets. As such Financial Services is influenced by the business development of the markets served by our industrial businesses, among other factors. Financial Services will continue to focus its business scope on areas of intense domain know-how.

Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the Earnings before taxes from 2018 to 2019?
Choices:
1265
-633
-1
0
1
Correct choice index: 2
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data)      Investment in associates and joint venture consist of the following:
The additions of $158 relate to the investment in Gastrade (December 31, 2018: $136). On February 9, 2017, GasLog acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. GasLog, as well as being a shareholder, will provide operations and maintenance (‘‘O&M’’) services for the FSRU through an O&M agreement which was signed on February 23, 2018.

Associates
2018
2019
As of January 1,
20,800
20,713
Additions
136
158
Share of profit of associates
1,800
1,627
Dividend declared
(2,023)
(878)
As of December 31,
20,713
21,620


Question: Analyse this data from a financial earnings document. What was the change in additions from 2018 to 2019?
Choices:
1778
2200
-22
22
294
Correct choice index: 3
part i item 1 entergy corporation , domestic utility companies , and system energy research spending entergy is a member of the electric power research institute ( epri ) .
epri conducts a broad range of research in major technical fields related to the electric utility industry .
entergy participates in various epri projects based on entergy's needs and available resources .
the domestic utility companies contributed $ 1.5 million in 2003 , $ 2.1 million in 2002 , and $ 4 million in 2001 to epri .
the non-utility nuclear business contributed $ 3 million in 2003 and 2002 and $ 2 million in 2001 to epri .
employees employees are an integral part of entergy's commitment to serving its customers .
as of december 31 , 2003 , entergy employed 14773 people. .

Entergy Arkansas
1,516
Entergy Gulf States
1,676
Entergy Louisiana
918
Entergy Mississippi
810
Entergy New Orleans
375
System Energy
-
Entergy Operations
2,902
Entergy Services
2,755
Entergy Nuclear Operations
3,357
Other subsidiaries
255
Total Full-time
14,564
Part-time
209
Total Entergy
14,773

approximately 4900 employees are represented by the international brotherhood of electrical workers union , the utility workers union of america , and the international brotherhood of teamsters union. .

Question: Analyse this data from a financial earnings document. what portion of the total entergy staff is employed at entergy operations?
Choices:
0.00995
42871246
0.09354
0.19644
1.05336
Correct choice index: 3
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (continued)
Movement of FVPL is analysed as follows:
Note: During the year ended 31 December 2019, the Group’s additions to FVPL mainly comprised the following:
an investment in a retail company of approximately USD500 million (equivalent to approximately RMB3,550 million) to subscribe for approximately 21% of its equity interests in form of preferred shares, on an outstanding basis;
an additional investment in a real estate O2O platform in the PRC of approximately USD320 million (equivalent to approximately RMB2,258 million). As at 31 December 2019, the Group’s equity interests in this investee company are approximately 9% on an outstanding basis; and
new investments and additional investments with an aggregate amount of approximately RMB38,810 million in listed and unlisted entities mainly operating in the United States, the PRC and other Asian countries. These companies are principally engaged in social networks, Internet platform, technology and other Internet-related business. None of the above investment was individually significant that triggers any disclosure requirements pursuant to Chapter 14 of the Listing Rules at the time of inception.
During the year ended 31 December 2019, except as described in Note 21(b), transfers also mainly comprised an equity investment designated as FVOCI due to the conversion of the redeemable instruments into ordinary shares amounting to RMB1,395 million upon its IPO.
During the year ended 31 December 2019, the Group disposed of certain investments with an aggregate amount of RMB16,664 million, which are mainly engaged in the provision of Internet-related services.
Management has assessed the level of influence that the Group exercises on certain FVPL with shareholding exceeding 20%. Since these investments are either held in form of redeemable instruments or interests in limited life partnership without significant influence, these investments have been classified as FVPL.

2019
2018
RMB’Million
RMB’Million
At beginning of the year
97,877
–
Adjustment on adoption of IFRS 9
–
95,497
Additions (Note (a))
44,618
60,807
Transfers (Note (b))
(1,421)
(78,816)
Changes in fair value (Note 7(b))
9,511
28,738
Disposals (Note (c))
(16,664)
(14,805)
Currency translation differences
2,015
6,456
At end of the year
135,936
97,877


Question: Analyse this data from a financial earnings document. How much is the change in transfers between 2018 year end and 2019 year end?
Choices:
-6099964320
-46039
-80237
77395
107554
Correct choice index: 3