trismik/FinRAG huggingface dataset:
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category
Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights
Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)
Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders
2001 Share Incentive Plan
68,253
---
---
Amended and Restated 2010 Share Incentive Plan
19,468,186
48.105
16,684,906
Amended and Restated 2010 Employee Share Purchase Plan
---
N/A
30,454,275
Equity compensation plans not approved by shareholders
---
N/A
---
Total
19,536,441
47,139,181


Question: Analyse this data from a financial earnings document. What proportion of the Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights are shares from the 2001 share incentive plan?
Choices:
0.35
-0.35
164686.62
100
0
Correct choice index: 0
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) typically , the company hedges portions of its forecasted foreign currency exposure associated with revenue and inventory purchases over a time horizon of up to 6 months .
derivative instruments designated as cash flow hedges must be de-designated as hedges when it is probable the forecasted hedged transaction will not occur in the initially identified time period or within a subsequent 2 month time period .
deferred gains and losses in other comprehensive income associated with such derivative instruments are immediately reclassified into earnings in other income and expense .
any subsequent changes in fair value of such derivative instruments are also reflected in current earnings unless they are re-designated as hedges of other transactions .
the company recognized net gains of approximately $ 672000 and $ 421000 in 2007 and 2006 , respectively , and a net loss of $ 1.6 million in 2005 in other income and expense related to the loss of hedge designation on discontinued cash flow hedges due to changes in the company 2019s forecast of future net sales and cost of sales and due to prevailing market conditions .
as of september 29 , 2007 , the company had a net deferred gain associated with cash flow hedges of approximately $ 468000 , net of taxes , substantially all of which is expected to be reclassified to earnings by the end of the second quarter of fiscal 2008 .
the net gain or loss on the effective portion of a derivative instrument designated as a net investment hedge is included in the cumulative translation adjustment account of accumulated other comprehensive income within shareholders 2019 equity .
for the years ended september 29 , 2007 and september 30 , 2006 , the company had a net loss of $ 2.6 million and a net gain of $ 7.4 million , respectively , included in the cumulative translation adjustment .
the company may also enter into foreign currency forward and option contracts to offset the foreign exchange gains and losses generated by the re-measurement of certain assets and liabilities recorded in non-functional currencies .
changes in the fair value of these derivatives are recognized in current earnings in other income and expense as offsets to the changes in the fair value of the related assets or liabilities .
due to currency market movements , changes in option time value can lead to increased volatility in other income and expense .
note 3 2014consolidated financial statement details ( in millions ) other current assets .

2007
2006
Vendor non-trade receivables
$2,392
$1,593
NAND flash memory prepayments
417
208
Other current assets
996
469
Total other current assets
$3,805
$2,270

.

Question: Analyse this data from a financial earnings document. what percentage of total other current assets in 2006 was comprised of nand flash memory prepayments?
Choices:
1
0.20884
0.09163
0.08696
0.08855
Correct choice index: 2
part ii item 5 .
market for registrant 2019s common equity and related stockholder matters market information our common stock has been traded on the new york stock exchange ( 2018 2018nyse 2019 2019 ) under the symbol 2018 2018exr 2019 2019 since our ipo on august 17 , 2004 .
prior to that time there was no public market for our common stock .
the following table sets forth , for the periods indicated , the high and low bid price for our common stock as reported by the nyse and the per share dividends declared : dividends high low declared .

High
Low
Dividends Declared
Period from August 17, 2004 to September 30, 2004
$14.38
$12.50
$0.1113
Quarter Ended December 31, 2004
14.55
12.60
0.2275
Quarter Ended March 31, 2005
14.30
12.55
0.2275
Quarter Ended June 30, 2005
14.75
12.19
0.2275
Quarter Ended September 30, 2005
16.71
14.32
0.2275
Quarter Ended December 31, 2005
15.90
13.00
0.2275

on february 28 , 2006 , the closing price of our common stock as reported by the nyse was $ 15.00 .
at february 28 , 2006 , we had 166 holders of record of our common stock .
holders of shares of common stock are entitled to receive distributions when declared by our board of directors out of any assets legally available for that purpose .
as a reit , we are required to distribute at least 90% ( 90 % ) of our 2018 2018reit taxable income 2019 2019 is generally equivalent to our net taxable ordinary income , determined without regard to the deduction for dividends paid , to our stockholders annually in order to maintain our reit qualifications for u.s .
federal income tax purposes .
unregistered sales of equity securities and use of proceeds on june 20 , 2005 , we completed the sale of 6200000 shares of our common stock , $ .01 par value , for $ 83514 , which we reported in a current report on form 8-k filed with the securities and exchange commission on june 24 , 2005 .
we used the proceeds for general corporate purposes , including debt repayment .
the shares were issued pursuant to an exemption from registration under the securities act of 1933 , as amended. .

Question: Analyse this data from a financial earnings document. using the high bid price what was the percentage difference between the quarter ended december 31 , 2004 and the quarter ended march 312005?
Choices:
-0.22337
0.01718
-0.01581
-0.01718
-0.01748
Correct choice index: 3
item 2 : properties information concerning applied 2019s properties at october 30 , 2016 is set forth below: .

(Square feet in thousands)
United States
Other Countries
Total
Owned
3,745
1,629
5,374
Leased
564
1,103
1,667
Total
4,309
2,732
7,041

because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country .
the company 2019s headquarters offices are in santa clara , california .
products in semiconductor systems are manufactured in austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display and adjacent markets segment are manufactured in alzenau , germany ; tainan , taiwan ; and santa clara , california .
other products are manufactured in treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 280 acres of buildable land in montana , texas , california , massachusetts , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: Analyse this data from a financial earnings document. what was the total amount of land owned by the company ? ( 1 acre = 43560 square feet )
Choices:
5155800
8347800
61772481
19237800.0
12202841
Correct choice index: 3
before the purchase in november 2008 , the units will be reflected in diluted earnings per share calculations using the treasury stock method as defined by sfas no .
128 , earnings per share .
under this method , the number of shares of common stock used in calculating diluted earnings per share ( based on the settlement formula applied at the end of the reporting period ) is deemed to be increased by the excess , if any , of the number of shares that would be issued upon settlement of the purchase contracts less the number of shares that could be purchased by the company in the market at the average market price during the period using the proceeds to be received upon settlement .
therefore , dilution will occur for periods when the average market price of the company 2019s common stock for the reporting period is above $ 21.816 .
senior secured revolving credit facility in september 2005 , the company entered into a $ 250 million , three-year senior secured revolving credit facility .
as a result of the citadel investment in november 2007 , the facility was terminated and all unamortized debt issuance costs were expensed .
corporate debt covenants certain of the company 2019s corporate debt described above have terms which include customary financial covenants .
as of december 31 , 2007 , the company was in compliance with all such covenants .
early extinguishment of debt in 2006 , the company called the entire remaining $ 185.2 million principal amount of its 6% ( 6 % ) notes for redemption .
the company recorded a $ 0.7 million loss on early extinguishment of debt relating to the write-off of the unamortized debt offering costs .
the company did not have any early extinguishments of debt in 2005 .
other corporate debt the company also has multiple term loans from financial institutions .
these loans are collateralized by equipment and are included within other borrowings on the consolidated balance sheet .
see note 14 2014securities sold under agreement to repurchase and other borrowings .
future maturities of corporate debt scheduled principal payments of corporate debt as of december 31 , 2007 are as follows ( dollars in thousands ) : years ending december 31 .

2008
$—
2009
—
2010
—
2011
453,815
2012
—
Thereafter
2,996,337
Total future principal payments of corporate debt
3,450,152
Unamortized discount, net
(427,454)
Total corporate debt
$3,022,698

.

Question: Analyse this data from a financial earnings document. what percentage of total future principal payments of corporate debt are due after 2012?
Choices:
0.86847
6.60255
-0.86847
499389.5
1
Correct choice index: 0
Commitments
At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, “Debt” and Note 15, “Commitments and Contingencies” to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands):
(1) Refer to Note 3, “Debt” for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter.
(2) Reflects expected benefit payments through fiscal year 2029.
(3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item "Accrued expenses," for which the timing of payment has not been determined.

Payment Due by Period
Contractual obligations
Total
Year 1
Years 2 - 3
Years 4 - 5
More than 5 years
Debt obligations (1)
$305,927
$28,430
$59,509
$55,708
$162,280
Interest obligations (1)
28,200
6,326
11,039
8,928
1,907
Operating lease obligations
48,311
10,898
14,302
9,402
13,709
Pension and other post-retirement benefits (2)
94,178
6,758
15,184
18,024
54,212
Employee separation liability
7,640
594
674
674
5,698
Restructuring liability
2,181
1,869
312
—
—
Purchase commitments
31,468
31,468
—
—
—
Capital lease obligations
2,049
993
888
168
—
Anti-trust fines and settlements (3)
34,880
21,712
10,203
2,965
—
Total
$554,834
$109,048
$112,111
$95,869
$237,806


Question: Analyse this data from a financial earnings document. What was the difference in the total between Employee separation liability and Restructuring liability?
Choices:
-5459
4577
9821
7639
5459
Correct choice index: 4
Opening Balance Sheet Adjustment on January 1, 2018
As a result of applying the modified retrospective method to adopt ASC 606, the following amounts on our Consolidated Balance Sheet were adjusted as of January 1, 2018 to reflect the cumulative effect adjustment to the opening balance of Retained earnings (in millions):

As reported December 31, 2017
Adjustments for ASC 606 adoption
Adjusted January 1, 2018
Trade receivables, net
$201.8
$(6.2)
$195.6
Prepaid expenses and other current assets
44.6
11.8
56.4
Receivables from related parties
18.1
(3.7)
14.4
Computer software, net
416.8
1.8
418.6
Deferred contract costs, net
136.1
13.3
149.4
Other non-current assets
104.0
3.3
107.3
Total assets
3,655.9
20.3
3,676.2
Deferred revenues (current)
59.6
(1.9)
57.7
Deferred revenues (non-current)
100.7
6.8
107.5
Deferred income taxes
224.6
4.2
228.8
Total liabilities
1,947.1
9.1
1,956.2
Retained earnings
201.4
11.2
212.6
Total equity
1,708.8
11.2
1,720.0
Total liabilities and equity
3,655.9
20.3
3,676.2


Question: Analyse this data from a financial earnings document. What was the difference in amount as reported in 2017 between Total assets and Total liabilities?
Choices:
0
3427.1
1708.8
1.9
-1528.5
Correct choice index: 2
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
Following the enactment of the 2017 Tax Cut and Jobs Act and the associated one-time transition tax, in general, repatriation of foreign earnings to the US can be completed with no incremental US Tax. However, there are limited other taxes that continue to apply such as foreign withholding and certain state taxes. The company records a deferred tax liability for the estimated foreign earnings and state tax cost associated with the undistributed foreign earnings that are not permanently reinvested.
The Tax Act also includes provisions for Global Intangible Low-Taxed Income (“GILTI”) wherein taxes on foreign income are imposed in excess of a deemed return on tangible assets of foreign corporations. We elected to recognize the tax on GILTI as an expense in the period the tax is incurred.
We recognize the financial statement benefit of a tax position when it is more-likely-than-not, based on its technical merits, that the position will be sustained upon examination. A tax position that meets the more-likely-than-not threshold is then measured to determine the amount of benefit to be recognized in the financial statements. As of December 31, 2019, we have approximately $5,016 of unrecognized tax benefits, which if recognized, would impact the effective tax rate. We do not anticipate any significant changes in our unrecognized tax benefits within the next 12 months.
A reconciliation of the beginning and ending unrecognized tax benefits is provided below:
Our continuing practice is to recognize interest and/or penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2019, and 2018, $707 and $2,515, respectively, of interest and penalties were accrued.
We are subject to taxation in the U.S., various states, and in non-U.S. jurisdictions. Our U.S. income tax returns are primarily subject to examination from 2016 through 2018; however, U.S. tax authorities also have the ability to review prior tax years to the extent loss carryforwards and tax credit carryforwards are utilized. The open years for the non-U.S. tax returns range from 2008 through 2018 based on local statutes.

As of December 31,
2019
2018
Balance at January 1
$3,649
$4,670
Increase related to current year tax positions
2,834
55
(Decrease) increase related to prior year tax positions
(10)
46
Decrease related to lapse in statute of limitation
(1,457)
(1,076)
Decrease related to settlements with taxing authorities
—
(46)
Balance at December 31
$5,016
$3,649


Question: Analyse this data from a financial earnings document. What was the change in the Increase related to current year tax positions between 2018 and 2019?
Choices:
2844
0
-2182
2889
2779
Correct choice index: 4
the graph below matches cadence design systems , inc . 2019s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index , the s&p information technology index , and the nasdaq composite index .
the graph assumes that the value of the investment in our common stock , and in each index ( including reinvestment of dividends ) was $ 100 on december 28 , 2002 and tracks it through december 29 , 2007 .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the s&p 500 index , the nasdaq composite index and the s&p information technology index 12/29/0712/30/0612/31/051/1/051/3/0412/28/02 cadence design systems , inc .
nasdaq composite s & p information technology s & p 500 * $ 100 invested on 12/28/02 in stock or on 12/31/02 in index-including reinvestment of dividends .
indexes calculated on month-end basis .
copyright b7 2007 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved .
www.researchdatagroup.com/s&p.htm .

12/28/02
1/3/04
1/1/05
12/31/05
12/30/06
12/29/07
Cadence Design Systems, Inc.
100.00
149.92
113.38
138.92
147.04
139.82
S & P 500
100.00
128.68
142.69
149.70
173.34
182.87
NASDAQ Composite
100.00
149.75
164.64
168.60
187.83
205.22
S & P Information Technology
100.00
147.23
150.99
152.49
165.32
192.28

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 roi of an investment in s&p500 from 2006 to 2007?
Choices:
4.765
0.89345
9.53
0.05498
2.05498
Correct choice index: 3
The significant components of the Company’s deferred tax liabilities and assets follow:
(1) Includes deferred tax liabilities related to finance lease right-of-use assets totaling $6,190 and $0 at December 31, 2019 and 2018, respectively.
As of December 31, 2019, the Company had U.S. federal net operating loss carryforwards of $213,800 which are available to reduce future taxes, if any. The federal net operating loss carryforwards begin to expire in 2034. Additionally, as of December 31, 2019, the Company had U.S. state net operating loss carryforwards of $445,936.
This includes net operating losses previously unrecorded due to minimal projected income in those jurisdictions. These U.S. state net operating loss carryforwards expire in various years ending from December 31, 2019 through December 31, 2035. Included in the financing and professional fees deferred income assets above are U.S. federal interest expense deductions with an indefinite carryforward period.
There was a change of control in the Company during 2014 that limited the annual usage of pre-ownership change net operating losses. All pre-ownership change net operating losses were fully utilized in 2019.
The Company assessed all available positive and negative evidence to determine whether sufficient future taxable income will be generated to permit use of existing deferred tax assets. For U.S. federal deferred tax assets, the Company concluded that sufficient positive evidence existed, primarily the result of reversing deferred tax liabilities during the carryover period.
However, for certain state deferred tax assets, the negative evidence has outweighed the positive evidence which has resulted in the Company establishing a valuation allowance of $20,952 and $10,961 as of December 31, 2019 and 2018, respectively, to recognize only the portion of the deferred tax asset that is more likely than not to be realized.
During the years ended December 31, 2019 and 2018, the Company paid (net of refunds received) $1,293 and $1,313, respectively, of income taxes.

December 31,
2019
2018
Deferred tax liabilities:  
Vessels and other property (1)
$128,026
$128,226
Prepaid expenditures
5,621
7,108
Operating lease right-of-use assets
72,298
—
Other-net
2
4
Total deferred tax liabilities
205,947
135,338
Deferred tax assets:
Loss carryforwards
68,917
66,737
Operating lease liability
71,779
—
Finance lease liability
6,333
—
Employee compensation and benefit plans
3,869
4,287
Financing and professional fees
2,003
1,859
Accrued expenses and other
1,165
51
Total deferred tax assets
154,066
72,934
Valuation allowance
20,952
10,961
Net deferred tax assets
133,114
61,973
Net deferred tax liabilities
$72,833
$73,365


Question: Analyse this data from a financial earnings document. What is the change in Net deferred tax liabilities from December 31, 2018 to 2019?
Choices:
72833
-532
1
-532000000
532
Correct choice index: 1