trismik/FinRAG huggingface dataset:
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) are not covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners .
no customer accounted for more than 10% ( 10 % ) of trade receivables as of september 24 , 2005 or september 25 , 2004 .
the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 24 , september 25 , september 27 .

September 24, 2005
September 25, 2004
September 27, 2003
Beginning allowance balance
$47
$49
$51
Charged to costs and expenses
8
3
4
Deductions (a)
(9)
(5)
(6)
Ending allowance balance
$46
$47
$49

( a ) represents amounts written off against the allowance , net of recoveries .
vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company .
the company purchases these raw material components directly from suppliers .
these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 417 million and $ 276 million as of september 24 , 2005 and september 25 , 2004 , respectively .
the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales .
derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange and interest rate risk .
foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales .
from time to time , the company enters into interest rate derivative agreements to modify the interest rate profile of certain investments and debt .
the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments .
the company records all derivatives on the balance sheet at fair value. .

Question: Analyse this data from a financial earnings document. what was the change in non-trade receivables , which are included in the consolidated balance sheets in other current assets , between september 24 , 2005 and september 25 , 2004 , in millions?
Choices:
392
-251
342
141.0
1.4
Correct choice index: 3
Due To/From Related Parties, Net
Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
(1) Includes an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020.
We also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.
Amounts included in due from related parties, net, excluding DFS and tax obligations, includes the current portion of amounts due to and due from related parties. Amounts included in due from related parties, net are generally settled in cash within 60 days of each quarter-end.

January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090


Question: Analyse this data from a financial earnings document. What was the change in the current amount due from related parties between 2019 and 2020?
Choices:
370
0
1619
209
2866
Correct choice index: 0
Operating Expenses
The following table highlights our operating expenses and operating loss as a percentage of net revenues:

Year Ended 
June 30,
2019
June 30,2018
June 30,
2017
Research and development  
21.1%
18.7%
15.4%
Sales and marketing  
28.7%
27.2%
26.8%
General and administrative  
5.6%
5.2%
6.2%
Acquisition and integration costs, net of bargain purchase gain  
0.3%
5.5%
2.2%
Restructuring charges, net of reversals  
0.5%
0.8%
1.5%
Amortization of intangibles  
0.6%
0.9%
1.4%
Total operating expenses
56.8%
58.3%
53.5%
Operating (loss) income  
(1.5)%
(3.9)%
1.0%


Question: Analyse this data from a financial earnings document. What was the change in the Total operating expenses as a percentage of net revenues between 2018 and 2019?
Choices:
-1.5
1.5
56.6
0
115.1
Correct choice index: 0
EXPLANATORY INFORMATION
For the years ended December 31, 2019 and 2018, accounting for outstanding share-based payments using the equity-settled method for stock-based compensation was determined to be more dilutive than using the cash-settled method. As a result, net income for the year ended December 31, 2019 was reduced by $6 million (2018 – $2 million) in the diluted earnings per share calculation.
For the year ended December 31, 2019, there were 1,077,875 options out of the money (2018 – 37,715) for purposes of the calculation of earnings per share. These options were excluded from the calculation of the effect of dilutive securities because they were anti-dilutive.

Years ended December 31
(In millions of dollars, except per share amounts)
2019
2018
Numerator (basic) – Net income for the year
2,043
2,059
Denominator – Number of shares (in millions): Weighted average number of shares outstanding – basic
512
515
Effect of dilutive securities (in millions): Employee stock options and restricted share units
1
1
Weighted average number of shares outstanding – diluted
513
516
Earnings per share:
Basic
$3.99
$4.00
Diluted
$3.97
$3.99


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Numerator (basic) – Net income from 2018 to 2019?
Choices:
0
4206537
-1600
16
-16
Correct choice index: 4
The following table presents the contractual maturities of our debt investments as of April 26, 2019 (in millions):
Actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations.

Amortized Cost
Fair Value
Due in one year or less
$ 591
$ 589
Due after one year through five years
644
642
Due after five years through ten years
455
452
$ 1,690
$ 1,683


Question: Analyse this data from a financial earnings document. What was the difference between the amortized cost and fair value that was due after five years through ten years?
Choices:
78
-3
907
3
139
Correct choice index: 3
Cost of revenues. Cost of revenues increased by 23% year-on-year to RMB209.8 billion. The increase primarily reflected greater content costs, costs of FinTech services and channel costs. As a percentage of revenues, cost of revenues increased to 56% for the year ended 31 December 2019 from 55% for the year ended 31 December 2018. The following table sets forth our cost of revenues by line of business for the years ended 31 December 2019 and 2018:
Cost of revenues for VAS increased by 27% year-on-year to RMB94,086 million. The increase was mainly due to greater content costs for services and products such as live broadcast services, online games and video streaming subscriptions, as well as channel costs for smart phone games.
Cost of revenues for FinTech and Business Services increased by 35% year-on-year to RMB73,831 million. The increase primarily reflected greater costs of payment-related and cloud services due to the enhanced scale of our payment and cloud activities.
Cost of revenues for Online Advertising decreased by 6% year-on-year to RMB34,860 million. The decrease was mainly driven by lower content costs for our advertising-funded long form video service resulting from fewer content releases and improved cost efficiency, partly offset by other cost items.

Year ended 31 December
2019
2018
% of
% of
segment
segment
Amount
revenues
Amount
revenues
(Restated)
(Restated)
(RMB in millions, unless specified)
VAS
94,086
47%
73,961
42%
FinTech and Business Services
73,831
73%
54,598
75%
Online Advertising
34,860
51%
37,273
64%
Others
6,979
92%
4,742
98%
Total cost of revenues
209,756
170,574


Question: Analyse this data from a financial earnings document. How much is the combined 2019 cost of revenues for Online Advertising and Others?
Choices:
27881
41839000000
34861
39602
41839
Correct choice index: 4
The movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.
The Company recognized NT$3,815 million and NT$616 million, respectively, in revenues from the contract liabilities balance at the beginning of the period as performance obligations were satisfied for the years ended December 31, 2018 and 2019.

As of January 1,2018
As of December 31,2018
As of December 31,2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Sales of goods and services
$3,951,414
$932,371
$1,470,195
Current
$3,951,414
$932,371
$988,115
Noncurrent
—
—
482,080
Total
$3,951,414
$932,371
$1,470,195


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Sales of goods and services for January 1, 2018 to December 31, 2018?
Choices:
-2963299
-55744
-3019043
0
-3950213
Correct choice index: 2
Aging analysis of gross values by risk category at December 31, 2019
The distribution of trade receivables and contract assets closely follows the distribution of the Company’s sales, see note B1, “Segment information.” The ten largest customers represented 49% (53%) of the total trade receivables and contract assets in 2019.

Days past due
1–90
91–180
181–360
>360
Total
Country risk: Low
1,347
125
127
313
1,912
Country risk: Medium
891
725
600
819
3,035
Country risk: High
583
365
217
1,315
2,480
Total past due
2,821
1,215
944
2,447
7,427


Question: Analyse this data from a financial earnings document. What is the difference between 1-90 and 91-180 days past due in low risk country?
Choices:
1222
403
1
1472
1190
Correct choice index: 0
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 adjusted profit before tax?
Choices:
0
6944
3472
1
-3
Correct choice index: 2
LIQUIDITY AND CAPITAL RESOURCES
The Company’s cash and cash equivalents increased to $93,628 at June 30, 2019 from $31,440 at June 30, 2018. Cash at the end of fiscal 2018 was lower due primarily to the acquisition of Ensenta and higher repayment of debt in fiscal 2018.
The following table summarizes net cash from operating activities in the statement of cash flows:
Cash provided by operating activities increased 5% compared to fiscal 2018. Cash from operations is primarily used to repay debt, pay dividends and repurchase stock, and for capital expenditures.

Year Ended
June 30
2019
2018
Net income
$271,885
$365,034
Non-cash expenses
180,987
87,906
Change in receivables
(11,777)
21,489
Change in deferred revenue
23,656
1,255
Change in other assets and liabilities
(33,623)
(63,542)
Net cash provided by operating activities
$431,128
$412,142


Question: Analyse this data from a financial earnings document. What is the average net cash provided by operating activities for 2018 and 2019?
Choices:
-72
27
0
2
421635
Correct choice index: 4
Note 16: Quarterly Results of Operations (Unaudited)
The following table sets forth certain quarterly information for fiscal years 2019 and 2018. This information, in the opinion of the Company’s management, reflects all adjustments (consisting only of normal recurring adjustments) necessary to present fairly this information when read in conjunction with the Consolidated Financial Statements and notes thereto included elsewhere herein (amounts in thousands except per share data):
(1) Operating income (loss) as a percentage of net sales fluctuates from quarter to quarter due to a number of factors, including net sales fluctuations, foreign currency exchange, restructuring charges, product mix, the timing and expense of moving product lines to lower-cost locations, the write-down of long lived assets, the net gain/loss on sales and disposals of assets and the relative mix of sales among distributors, original equipment manufacturers, and electronic manufacturing service providers.

Fiscal Year 2019 Quarters Ended
Jun-30
Sep-30
Dec-31
Mar-31
Net sales
$327,616
$349,233
$350,175
$355,794
Gross margin
94,821
113,565
123,750
126,406
Operating income (1)
35,176
50,000
61,616
54,057
Net income
$35,220
$37,141
$40,806
$93,420
Net income per basic share
$0.61
$0.64
$0.70
$1.60
Net income per diluted share
$0.60
$0.63
$0.69
$1.58


Question: Analyse this data from a financial earnings document. What was the change in the Net sales between the Dec-31 and Mar-31 quarters?
Choices:
6561
5619
242229
-5619
-288559
Correct choice index: 1
performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor's 500 composite stock index ( "s&p 500 index" ) , ( ii ) the standard & poor's industrials index ( "s&p industrials index" ) and ( iii ) the standard & poor's consumer durables & apparel index ( "s&p consumer durables & apparel index" ) , from december 31 , 2012 through december 31 , 2017 , when the closing price of our common stock was $ 43.94 .
the graph assumes investments of $ 100 on december 31 , 2012 in our common stock and in each of the three indices and the reinvestment of dividends .
the table below sets forth the value , as of december 31 for each of the years indicated , of a $ 100 investment made on december 31 , 2012 in each of our common stock , the s&p 500 index , the s&p industrials index and the s&p consumer durables & apparel index and includes the reinvestment of dividends. .

2013
2014
2015
2016
2017
Masco
$138.48
$155.26
$200.79
$227.08
$318.46
S&P 500 Index
$132.04
$149.89
$151.94
$169.82
$206.49
S&P Industrials Index
$140.18
$153.73
$149.83
$177.65
$214.55
S&P Consumer Durables & Apparel Index
$135.84
$148.31
$147.23
$138.82
$164.39

$ 50.00 $ 100.00 $ 150.00 $ 200.00 $ 250.00 $ 300.00 $ 350.00 masco s&p 500 index s&p industrials index s&p consumer durables & apparel index .

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total shareholder return on masco common stock versus the s&p 500 index for the five year period ended 2017?
Choices:
3.1197
1.1197
1.0649
-298.8803
-0.6072
Correct choice index: 1
performance graph the following graph shows a five-year comparison of the cumulative total return on our common stock , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index from april 24 , 2009 through april 25 , 2014 .
the past performance of our common stock is not indicative of the future performance of our common stock .
comparison of 5 year cumulative total return* among netapp , inc. , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index .

4/09
4/10
4/11
4/12
4/13
4/14
NetApp, Inc.
$100.00
$189.45
$284.75
$212.19
$190.66
$197.58
NASDAQ Composite
100.00
144.63
170.44
182.57
202.25
253.22
S&P 500
100.00
138.84
162.75
170.49
199.29
240.02
S&P 500 Information Technology
100.00
143.49
162.37
186.06
189.18
236.12

we believe that a number of factors may cause the market price of our common stock to fluctuate significantly .
see 201citem 1a .
risk factors . 201d sale of unregistered securities .

Question: Analyse this data from a financial earnings document. what was the difference in percentage cumulative total return for the five year period ending 4/14 between netapp inc . and the s&p 500 information technology index?
Choices:
-42.54
136.12
-136.12
19621.88
-38.54
Correct choice index: 4
(a) GitHub has been included in our consolidated results of operations starting on the October 25, 2018 acquisition date.
(b) Includes a $2.6 billion net income tax benefit related to intangible property transfers and a $157 million net charge related to the enactment of the Tax Cuts and Jobs Act (“TCJA”), which together increased net income and diluted earnings per share (“EPS”) by $2.4 billion and $0.31, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
(c) Includes a $13.7 billion net charge related to the enactment of the TCJA, which decreased net income and diluted EPS by $13.7 billion and $1.75, respectively. Refer to Note 12 – Income Taxes of the Notes to Financial Statements for further discussion.
(d) Reflects the impact of the adoption of new accounting standards in fiscal year 2018 related to revenue recognition and leases.
(e) LinkedIn has been included in our consolidated results of operations starting on the December 8, 2016 acquisition date.
(f) Includes $306 million of employee severance expenses primarily related to our sales and marketing restructuring plan, which decreased operating income, net income, and diluted EPS by $306 million, $243 million, and $0.04, respectively.
(g) Includes $630 million of asset impairment charges related to our Phone business and $480 million of restructuring charges associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $1.1 billion, $895 million, and $0.11, respectively.
(h) Includes $7.5 billion of goodwill and asset impairment charges related to our Phone business and $2.5 billion of integration and restructuring expenses, primarily associated with our Phone business restructuring plans, which together decreased operating income, net income, and diluted EPS by $10.0 billion, $9.5 billion, and $1.15, respectively.

(In millions, except per share amounts)
Year Ended June 30,
2019 (a)
2018
2017 (d)(e)
2016 (d)
2015
Revenue
$ 125,843
$ 110,360
$ 96,571
$ 91,154
$ 93,580
Gross margin
82,933
72,007
62,310
58,374
60,542
Operating income
42,959
35,058
29,025 (f)
26,078 (g)
18,161(h)
Net income
39,240(b)
16,571(c)
25,489 (f)
20,539 (g)
12,193(h)
Diluted earnings per share
5.06 (b)
2.13(c)
3.25 (f)
2.56 (g)
1.48(h)
Cash dividends declared per share
1.84
1.68
1.56
1.44
1.24
Cash, cash equivalents, and short-term
investments
133,819
133,768
132,981
113,240
96,526
Total assets
286,556
258,848
250,312
202,897
174,303
Long-term obligations
114,806
117,642
106,856
66,705
44,574
Stockholders’ equity
102,330
82,718
87,711
83,090
80,083


Question: Analyse this data from a financial earnings document. What was the total liabilities in 2018?
Choices:
-82716
50263
14569121340
167594
176130
Correct choice index: 4
NOTE 22. INCOME TAXES
Amounts recognized in profit or loss
The income tax expense consists of:

Year ended December 31,
2018
2019
Current:
The Netherlands
(4,128)
(28,409)
Other countries
(6,374)
(9,011)
(10,502)
(37,420)
Deferred:
The Netherlands
1,944
(6,860)
Other countries
(6,878)
(9,370)
Income tax expense
(15,436)
(53,650)


Question: Analyse this data from a financial earnings document. What is the change in total Current income tax expense from 2018 to 2019?
Choices:
-28050
3624
26918
-30542
-26918
Correct choice index: 4