trismik/FinRAG huggingface dataset:
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends.
These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below.
These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
(a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items.
(b) Includes all cash dividends and other cash distributions received from our investments.
(c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations.
(d) Represents intangible asset impairment charges recognized during the period.
(e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.

Year Ended December 31,
(In millions, unaudited)
2019
2018
2017
2016
2015
Net income (loss)
$ (20.0)
$ (50.5)
$ 65.3
$ 15.2
$ (0.7)
Add (subtract):
Interest expense, net of interest income
136.7
134.5
129.8
76.8
79.6
Income tax expense (benefit)
(3.7)
(24.1)
(124.9)
23.0
2.8
Depreciation and amortization
381.2
432.6
291.8
174.0
179.9
EBITDA
494.2
492.5
362.0
289.0
261.6
Adjustments to EBITDA:
Other, net (a)
(8.8)
0.6
19.3
(25.5)
(22.3)
Investment distributions (b)
35.8
39.1
30.0
32.1
45.3
(Gain) loss on extinguishment of debt (c)
(4.5)
—
—
6.6
41.2
Loss on impairment (d)
—
—
—
0.6
—
Non-cash, stock-based compensation (e)
6.8
5.1
2.8
3.0
3.1
Adjusted EBITDA
$ 523.5
$ 537.3
$ 414.1
$ 305.8
$ 328.9


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Net income (loss) from 2018 to 2019?
Choices:
-70.5
187.2
5.5
95.8
30.5
Correct choice index: 4
Contractual Obligations
Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

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


Question: Analyse this data from a financial earnings document. What is the total purchasing obligations due?
Choices:
232916
1791076612
25050
208093
208479
Correct choice index: 3
15 Financial risk management (continued)
(b) Credit risk
Credit risk arises from cash and cash equivalents, and trade and other receivables.
(ii) Trade and other receivables
Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly.
The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised.
Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue.
The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets.
The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019
Current
0 to 30 days past due
31 to 60 days past due
More than 60 days past due
Total
$'000
$'000
$'000
$'000
$'000
Expected loss rate
1%
5%
7.5%
20%
-
Gross carrying amount
23,762
2,068
787
1,703
28,320
Loss allowance provision
238
103
59
341
741
Net receivables
23,524
1,965
728
1,362
27,579


Question: Analyse this data from a financial earnings document. What is the difference in the gross carrying amount between the current and the total?
Choices:
28320
52082
4558000000
4558
4796
Correct choice index: 3
Net debt
Net debt is a measure that provides valuable additional information on the summary presentation of the Group’s net financial liabilities and is a measure in common use elsewhere.
Prior to this quarter, all financial asset derivatives were current financial assets and so reduced net debt. Following a recent review we now also have financial asset derivatives that are non-current in nature. As all of these derivatives relate to financial liabilities, we continue to exclude them for the purposes of our net debt calculation and have expanded our definition to reflect this.
Net debt is now defined as the excess of total financial liabilities, excluding trade payables and other current liabilities, over cash, cash equivalents and other current financial assets, excluding trade and other current receivables, and non-current financial asset derivatives that relate to financial liabilities.
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.

€ million
€ million
2019
2018
(Restated)(a)
Total financial liabilities
(28,257)
(26,738)
Current financial liabilities
(4,691)
(3,613)
Non-current financial liabilities
(23,566)
(23,125)
Cash and cash equivalents as per balance sheet
4,185
3,230
Cash and cash equivalents as per cash flow statement
4,116
3,090
Add bank overdrafts deducted therein
69
140
Other current financial assets
907
874
Non-current financial assets derivatives that relate to financial liabilities
114
–
Net debt
(23,051)
(22,634)


Question: Analyse this data from a financial earnings document. What is the average total financial liabilities?
Choices:
27497.5
-27383.5
-27497.5
-109990
-54995
Correct choice index: 2
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2017 .
the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2012 , and that dividends were reinvested when paid. .

12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
HUM
$100
$152
$214
$267
$307
$377
S&P 500
$100
$132
$150
$153
$171
$208
Peer Group
$100
$137
$175
$186
$188
$238

the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: Analyse this data from a financial earnings document. what was the percent of the growth in the stock total return performance for hum from 2013 to 2014
Choices:
0.1
348
-140
62.0
36
Correct choice index: 3
NOTE 13 – INCOME TAX
The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2019, 2018 and 2017 are as follows:

For the Years Ended December 31,
2019
2018
2017
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651


Question: Analyse this data from a financial earnings document. What is the total foreign component of loss before income tax in 2017 and 2018?
Choices:
0
789
938
333
149
Correct choice index: 1
Equity Compensation Plan Information
The following table summarizes share and exercise price information for our equity compensation plans as of December 31, 2019.
(1) Includes 105,000 shares of our common stock issuable upon exercise of outstanding stock options and 340,000 shares issuable upon vesting of outstanding restricted stock units.
(2) Represents an individual option grant to our Chairman and Chief Executive Officer outside of, and prior to the establishment of, the 2013 Stock Incentive Plan in October 2013 referred to in the above table. The option agreement pertaining to such option grant contain customary anti-dilution provisions.
(3) Does not take into account outstanding restricted stock units as these awards have no exercise price.
Our 2013 Stock Incentive Plan (“2013 Plan”) provides for the grant of any or all of the following types of awards: (a) stock options, (b) restricted stock, (c) deferred stock, (d) stock appreciation rights, and (e) other stock-based awards including restricted stock units. Awards under the 2013 Plan may be granted singly, in combination, or in tandem. Subject to standard anti-dilution adjustments as provided in the 2013 Plan, the 2013 Plan provides for an aggregate of 2,600,000 shares of our common stock to be available for distribution pursuant to the 2013 Plan. The Compensation Committee (or the Board of Directors) will generally have the authority to administer the 2013 Plan, determine participants who will be granted awards under the 2013 Plan, the size and types of awards, the terms and conditions of awards and the form and content of the award agreements representing awards. Awards under the 2013 Plan may be granted to our employees, directors and consultants. As of December 31, 2019, there were options to purchase an aggregate of 605,000 shares of common stock outstanding and 340,000 shares issuable upon vesting of outstanding restricted stock units granted under the 2013 Plan, and a balance of 1,780,505 shares of common stock are reserved for issuance under the 2013 Plan.

Number of securities to be issued upon exercise of outstanding options and rights
Weighted-average exercise price of outstanding options and rights
Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column(a))
(a)
(b)
(c)
Equity compensation plans approved by security holders
445,000(1)
$2.34(3)
1,780,505
Equity compensation plans not approved by security holders
500,000(2)
$1.19
—
Total
945,000
$1.39(3)
1,780,505


Question: Analyse this data from a financial earnings document. What is the proportion of equity compensation plans approved by security holders to the total number of securities to be issued upon exercise of outstanding options and rights?
Choices:
-222500
0.36
1.31
0.47
0.89
Correct choice index: 3
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2018 .
the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2013 , and that dividends were reinvested when paid. .

12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
12/31/2018
HUM
$100
$140
$176
$202
$247
$287
S&P 500
$100
$114
$115
$129
$157
$150
Peer Group
$100
$128
$135
$137
$173
$191

the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: Analyse this data from a financial earnings document. what is the highest return for the first year of the investment?
Choices:
40.0
40000000
-40
3.3
26
Correct choice index: 0
Segment Financial Results
Revenues
The following table sets forth revenues by segment for the periods presented (in millions):
(1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.

Year ended December 31
Variance
2019
2018
$
%
Software Solutions
$1,012.3
$962.0
$50.3
5%
Data and Analytics
165.4
154.5
10.9
7%
Corporate and Other (1)
(0.5)
(2.5)
2.0
NM
Total
$1,177.2
$1,114.0
$63.2
6%


Question: Analyse this data from a financial earnings document. What was the average total revenue between 2018 and 2019?
Choices:
2291.2
1145.6
1114
1177.2
0
Correct choice index: 1
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc .
class b common stock and the walt disney company .
the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 and 2011 .
of cash on hand , cash generated by operations , borrowings under our revolving credit facility and future financing transactions .
under the program , management is authorized to purchase shares from time to time through open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements , and subject to stock price , business conditions , market conditions and other factors .
the repurchase program does not have an expiration date .
the above repurchases were funded using cash on hand .
there were no repurchases of our series a common stock or series b common stock during the three months ended december 31 , 2011 .
december 31 , december 31 , december 31 , december 31 .

December 31, 2008
December 31, 2009
December 31, 2010
December 31, 2011
DISCA
$102.53
$222.09
$301.96
$296.67
DISCB
$78.53
$162.82
$225.95
$217.56
DISCK
$83.69
$165.75
$229.31
$235.63
S&P 500
$74.86
$92.42
$104.24
$104.23
Peer Group
$68.79
$100.70
$121.35
$138.19

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative total shareholder return on discb from september 18 , 2008 to december 31 , 2011?
Choices:
6.5311
1.4877
1.1674
0.8506
1.1756
Correct choice index: 4
stock performance graph the following graph compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 index for the year ended december 31 , 2017 , the 2016 fiscal transition period , and the years ended may 31 , 2016 , 2015 , 2014 and 2013 .
the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s 500 index and the standard & poor 2019s information technology index on may 31 , 2012 and assumes reinvestment of all dividends .
5/12 5/165/155/145/13 global payments inc .
s&p 500 s&p information technology 12/16 12/17 comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index * $ 100 invested on may 31 , 2012 in stock or index , including reinvestment of dividends .
copyright a9 2018 standard & poor 2019s , a division of s&p global .
all rights reserved .
global payments 500 index information technology .

GlobalPayments
S&P500 Index
S&PInformationTechnology Index
May 31, 2012
$100.00
$100.00
$100.00
May 31, 2013
113.10
127.28
115.12
May 31, 2014
161.90
153.30
142.63
May 31, 2015
246.72
171.40
169.46
May 31, 2016
367.50
174.34
174.75
December 31, 2016
328.42
188.47
194.08
December 31, 2017
474.52
229.61
269.45

30 2013 global payments inc .
| 2017 form 10-k annual report .

Question: Analyse this data from a financial earnings document. what is the total return if 1000000 is invested in global payments in may 31 , 2012 and liquidated in may 31 , 2015?
Choices:
9246.72
10753.28
5728.4
-753.28
10120.78
Correct choice index: 1
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s .
companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period .
the performance graph assumes the investment of $ 100 on march 31 , 2007 in our common stock , the nasdaq composite index ( u.s .
companies ) and the peer group index , and the reinvestment of any and all dividends. .

3/31/2007
3/31/2008
3/31/2009
3/31/2010
3/31/2011
3/31/2012
ABIOMED, Inc
100
96.19
35.87
75.55
106.37
162.45
Nasdaq Composite Index
100
94.11
63.12
99.02
114.84
127.66
Nasdaq Medical Equipment SIC Code 3840-3849
100
82.91
41.56
77.93
94.54
74.40

this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: Analyse this data from a financial earnings document. what is the roi of an investment in nasdaq composite index from march 2007 to march 2010?
Choices:
-0.0099
99.02
-0.98
-0.0098
0
Correct choice index: 3
Comprehensive Income — Comprehensive income includes net income, currency translation adjustments, certain derivative-related activity, changes in the value of available-for-sale investments (prior to the adoption of Accounting Standards Update ("ASU") 2016-01), and changes in prior service cost and net actuarial gains (losses) from pension (for amounts not in excess of the 10% "corridor") and postretirement health care plans. On foreign investments we deem to be essentially permanent in nature, we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to U.S. dollars. When we determine that a foreign investment, as well as undistributed earnings, are no longer permanent in nature, estimated taxes will be provided for the related deferred tax liability (asset), if any, resulting from currency translation adjustments.
The following table details the accumulated balances for each component of other comprehensive income, net of tax:
1 Net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of ASU 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of ASU 2018-02 in fiscal 2018 in the amount of $0.6 million and $17.4 million, respectively.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

2019
2018
2017
Currency translation losses, net of reclassification adjustments
$(90.9)
$(94.7)
$(98.6)
Derivative adjustments, net of reclassification adjustments
34.0
1.0
(1.1)
Unrealized gains (losses) on available-for-sale securities
—
0.6
(0.3)
Pension and post-employment benefit obligations, net of reclassification adjustments
(53.4)
(17.4)
(112.9)
Accumulated other comprehensive loss 1
$(110.3)
$(110.5)
$(212.9)


Question: Analyse this data from a financial earnings document. What is the total balance of pension and post-employment benefit obligations from 2017 to 2019?
Choices:
-96.3
-183.7
-279.2
-167.4
-130.3
Correct choice index: 1
7. Property, Plant, and Equipment, Net
Net property, plant, and equipment consisted of the following:
Depreciation expense was $510 million, $487 million, and $442 million in fiscal 2019, 2018, and 2017, respectively.

Fiscal Year End
2019
2018
(in millions)
Property, plant, and equipment, gross:
Land and improvements
$  152
$  171
Buildings and improvements
1,393
1,379
Machinery and equipment
7,298
7,124
Construction in process
637
724
9,480
9,398
Accumulated depreciation
(5,906)
(5,901)
Property, plant, and equipment, net
$  3,574
$  3,497


Question: Analyse this data from a financial earnings document. What was the change in Property, Plant, and Equipment, Net in 2019 from 2018?
Choices:
77
7221
0
-77
9475
Correct choice index: 0
A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands):
The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented.
During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.

December 31,
2019
2018
2017
Gross unrecognized tax benefits at beginning of year
$490
$220
$293
Increases in tax positions for prior years
7,718
36
—
Increases in tax positions for current year
1,839
320
32
Decreases in tax positions for prior years
(412)
—
—
Lapse in statute of limitations
—
(86)
(105)
Gross unrecognized tax benefits at end of year
$9,635
$490
$220


Question: Analyse this data from a financial earnings document. What is the proportion of the total increase in tax positions for the prior and current years over gross unrecognized tax benefits at the end of the year 2019?
Choices:
9557
0.99
298.66
0.61
-91.02
Correct choice index: 1