trismik/FinRAG huggingface dataset:
6. Revenue continued
Contract assets and liabilities recognised at 31 March 2019 are as follows:
£1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.

31 March 2019
1 April 2018
£m
£m
Contract assets
Current
1,353
1,417
Non-current
249
198
1,602
1,615
Contract liabilities
Current
1,225
1,406
Non-current
200
87
1,425
1,493


Question: Analyse this data from a financial earnings document. What is the change in Contract assets: Current from 31 March 2019 to 1 April 2018?
Choices:
2770
64
-64
1350
-72
Correct choice index: 2
Deferred taxes arise because of differences in the book and tax bases of certain assets and liabilities. Significant components of deferred tax assets and liabilities are as follows:
At December 31, 2019, undistributed earnings of our foreign subsidiaries indefinitely invested outside the U.S. amounted to approximately $3.8 billion. The majority of Verizon’s cash flow is generated from domestic operations and we are not dependent on foreign cash or earnings to meet our funding requirements, nor do we intend to repatriate these undistributed foreign earnings to fund U.S. operations.
Furthermore, a portion of these undistributed earnings represents amounts that legally must be kept in reserve in accordance with certain foreign jurisdictional requirements and are unavailable for distribution or repatriation. As a result, we have not provided U.S. deferred taxes on these undistributed earnings because we intend that they will remain indefinitely reinvested outside of the U.S. and therefore unavailable for use in funding U.S. operations. Determination of the amount of unrecognized deferred taxes related to these undistributed earnings is not practicable.
At December 31, 2019, we had net after-tax loss and credit carry forwards for income tax purposes of approximately $3.0 billion that primarily relate to state and foreign taxes. Of these net after-tax loss and credit carry forwards, approximately $2.0 billion will expire between 2020 and 2039 and approximately $1.0 billion may be carried forward indefinitely.
During 2019, the valuation allowance decreased approximately $481 million. The balance of the valuation allowance at December 31, 2019 and the 2019 activity is primarily related to state and foreign taxes.

(dollars in millions)
At December 31,
2019
2018
Deferred Tax Assets
Employee benefits
$ 5,048
$ 5,403
Tax loss and credit carry forwards
3,012
3,576
Other – assets
5,595
1,650
13,655
10,629
Valuation allowances
(2,260)
(2,741)
Deferred tax assets
11,395
7,888
Deferred Tax Liabilities
Spectrum and other intangible amortization
22,388
21,976
Depreciation
16,884
15,662
Other—liabilities
6,742
3,976
Deferred tax liabilities
46,014
41,614
Net deferred tax liability
$ 34,619
$ 33,726


Question: Analyse this data from a financial earnings document. What was the change in the employee benefit from 2018 to 2019?
Choices:
-35500
-15
-355
-5401
10451
Correct choice index: 2
Basic earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
* Includes a charge of $2.0 billion or $2.23 of basic and diluted earnings per share in 2018 associated with U.S. tax reform.
Actual shares outstanding at December 31, 2019 and 2018 were 887.1 million and 892.5 million, respectively. The year-to- year decrease was primarily the result of the common stock repurchase program. The average number of common shares
outstanding assuming dilution was 23.5 million shares lower in 2019 versus 2018

For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Earnings per share of common stock from continuing operations
Assuming dilution
$10.57
$9.51*
11.1%
Basic
$10.63
$9.56*
11.2%
Diluted operating (non-GAAP)
$12.81
$13.81
(7.2)%
Weighted-average shares outstanding (in millions)
Assuming dilution
892.8
916.3
(2.6)%
Basic
887.2
912.0
(2.7)%


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the Weighted-average shares outstanding assuming dilution?
Choices:
-906.8
-23.5
23.5
-2.5
0
Correct choice index: 1
Production start-up
Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs. Costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site, related legal and regulatory costs, and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures. In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
The following table shows production start-up expense for the years ended December 31, 2019, 2018, and 2017:
During 2019, we incurred production start-up expense at our new facility in Lake Township, Ohio. We also incurred production start-up expense at our second facility in Ho Chi Minh City, Vietnam in early 2019. During 2018, we incurred production start-up expense for the transition to Series 6 module manufacturing at our facilities in Kulim, Malaysia and Ho Chi Minh City, Vietnam. We also incurred production start-up expense for the transition to Series 6 module manufacturing at our facility in Perrysburg, Ohio in early 2018.

Years Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Production start-up
$45,915
$90,735
$42,643
$(44,820)
(49)%
$48,092
113%
% of net sales
1.5%
4.0%
1.4%


Question: Analyse this data from a financial earnings document. What is the amount of net sales derived in 2018?
Choices:
1
2268
28
2268375
1066075
Correct choice index: 3
issuer purchases of equity securities during the three months ended december 31 , 2012 , we repurchased 619314 shares of our common stock for an aggregate of approximately $ 46.0 million , including commissions and fees , pursuant to our publicly announced stock repurchase program , as follows : period total number of shares purchased ( 1 ) average price paid per share ( 2 ) total number of shares purchased as part of publicly announced plans or programs approximate dollar value of shares that may yet be purchased under the plans or programs ( in millions ) .

Period
Total Number of Shares Purchased(1)
Average Price Paid per Share(2)
Total Number of Shares Purchased as Part of Publicly Announced Plans orPrograms
Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans orPrograms  (in millions)
October 2012
27,524
$72.62
27,524
$1,300.1
November 2012
489,390
$74.22
489,390
$1,263.7
December 2012
102,400
$74.83
102,400
$1,256.1
Total Fourth Quarter
619,314
$74.25
619,314
$1,256.1

( 1 ) repurchases made pursuant to the $ 1.5 billion stock repurchase program approved by our board of directors in march 2011 ( the 201c2011 buyback 201d ) .
under this program , our 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 market conditions and other factors .
to facilitate repurchases , we make purchases pursuant to trading plans under rule 10b5-1 of the exchange act , which allows us to repurchase shares during periods when we otherwise might be prevented from doing so under insider trading laws or because of self-imposed trading blackout periods .
this program may be discontinued at any time .
( 2 ) average price per share is calculated using the aggregate price , excluding commissions and fees .
we continued to repurchase shares of our common stock pursuant to our 2011 buyback subsequent to december 31 , 2012 .
between january 1 , 2013 and january 21 , 2013 , we repurchased an additional 15790 shares of our common stock for an aggregate of $ 1.2 million , including commissions and fees , pursuant to the 2011 buyback .
as a result , as of january 21 , 2013 , we had repurchased a total of approximately 4.3 million shares of our common stock under the 2011 buyback for an aggregate of $ 245.2 million , including commissions and fees .
we expect to continue to manage the pacing of the remaining $ 1.3 billion under the 2011 buyback in response to general market conditions and other relevant factors. .

Question: Analyse this data from a financial earnings document. for the quarter december 31 , 2012 what was the percent of the total number of shares purchased in december
Choices:
165344.23572
6.04799
0.20924
0.04444
0.16534
Correct choice index: 4
NOTE 11 – STOCK COMPENSATION
The Company sponsors a stock-based incentive compensation plan known as the 2013 Equity Compensation Plan (the “Plan”), which was established by the Board of Directors of the Company in June 2013. A total of 500,000 shares were initially reserved for issuance under the Plan. The Plan was amended several times since then to eventually increase the authorized shares to 2,500,000 as of December 31, 2019. A total of 1,624,221 shares of common stock underlying options were outstanding at December 31, 2019. The Company had 236,614 remaining shares available to grant under the Plan at December 31, 2019.
The Plan allows the Company to grant incentive stock options, non-qualified stock options, stock appreciation rights, or restricted stock. The incentive stock options are exercisable for up to ten years, at an option price per share not less than the fair market value on the date the option is granted. The incentive stock options are limited to persons who are regular full-time employees of the Company at the date of the grant of the option. Non-qualified options may be granted to any person, including, but not limited to, employees, independent agents, consultants and attorneys, who the Company’s Board or Compensation Committee believes have contributed, or will contribute, to the success of the Company. Non-qualified options may be issued at option prices of less than fair market value on the date of grant and may be exercisable for up to ten years from date of grant. The option vesting schedule for options granted is determined by the Compensation Committee of the Board of Directors at the time of the grant. The Plan provides for accelerated vesting of unvested options if there is a change in control, as defined in the Plan.
The compensation cost that has been charged against income related to options for the years ended December 31, 2019 and 2018, was $1,687,745 and $1,317,904, respectively. No income tax benefit was recognized in the income statement and no compensation was capitalized in any of the years presented.
The Company had the following option activity during the years ended December 31, 2019 and 2018:
Of the options outstanding at December 31, 2019, 1,143,637 were exercisable with a weighted average contractual life of 1.9 years.

Number of Options
Weighted average exercise price
Weighted average remaining contractual life (years)
Aggregate intrinsic value $
Outstanding, January 1, 2018
1,368,772
$3.12
Granted – 2018
401,099
$9.27
Exercised – 2018
(165,169)
$3.16
Expired – 2018
(50,002)
$5.48
Outstanding, December 31, 2018
1,554,700
$4.63
3.0
Granted – 2019
410,134
$12.28
Exercised – 2019
(251,063)
$3.73
Expired – 2019
(89,550)
$12.55
Outstanding, December 31, 2019
1,624,221
$6.27
2.6
$7,925,643
Exercisable, December 31, 2019
1,143,637
$4.39
1.9
$7,197,053


Question: Analyse this data from a financial earnings document. What is the proportion of exercisable options over outstanding options for the year ended in December 31, 2019?
Choices:
1143636.3
0
0.8
-480584
0.7
Correct choice index: 4
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2006 and that all dividends were reinvested .
purchases of equity securities 2013 during 2011 , we repurchased 15340810 shares of our common stock at an average price of $ 96.08 .
the following table presents common stock repurchases during each month for the fourth quarter of 2011 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

<i>Period</i>
<i>Total Number ofSharesPurchased [a]</i>
<i>AveragePrice PaidPer Share</i>
<i>Total Number of SharesPurchased as Part ofaPublicly Announced Planor Program [b]</i>
<i>Maximum Number ofShares That May Yet</i><i>Be Purchased Under the Planor Program [b]</i>
Oct. 1 through Oct. 31
379,488
87.46
371,639
31,370,427
Nov. 1 through Nov. 30
1,748,964
98.41
1,733,877
29,636,550
Dec. 1 through Dec. 31
1,787,343
100.26
1,780,142
27,856,408
Total
3,915,795
$98.19
3,885,658
N/A

[a] total number of shares purchased during the quarter includes approximately 30137 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: Analyse this data from a financial earnings document. for all of 2011 , approximately how much was spent on stock repurchases?
Choices:
171036043.4
427339862410480
1473945024.8
-1444308474.8
4617583810
Correct choice index: 2
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation:
1 Adjustment of previous year according to explanation in notes.

€ million
30/9/2018
30/9/2019
Non-current segment assets
6,348
6,268
plus non-current segment assets METRO China
560
0
Financial assets
88
97
Investments accounted for using the equity method
178
179
Deferred tax assets
329
191
Other
1
1
Non-current group assets
7,503
6,736


Question: Analyse this data from a financial earnings document. What was the change in Other in FY2019 from FY2018?
Choices:
-8
8
6347
-29
0
Correct choice index: 4
Stock-based compensation
The Company recognized $2.3 million, $2.1 million and $1.9 million of stock-based compensation expense for the years ended March 31, 2019, 2018 and 2017, respectively, as follows:
Stock-based compensation expense in the years ended March 31, 2019, 2018 and 2017 included $211,000, $207,000 and $150,000, respectively, related to the Company’s Employee Stock Purchase Plan.

Year Ended March 31, 
2019
2018
2017
(In thousands)
Cost of revenues 
$234
$259
$282
Research and development
1,310
1,141
980
Selling, general and administrative
722
670
615
Total
$2,266
$2,070
$1,877


Question: Analyse this data from a financial earnings document. What was the change in the Selling, general and administrative between 2018 and 2019?
Choices:
-588
1392
-52
0
52
Correct choice index: 4
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the "Accounting policies" section. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
REVENUE Fiscal 2019 fourth-quarter revenue increased by 7.0% (6.0% in constant currency). In local currency, revenue amounted to US$199.5 million compared to US$188.1 million for the same period of fiscal 2018. The increase resulted mainly from: • rate increases; • activation of bulk properties in Florida during the fourth quarter of fiscal 2019; • continued growth in Internet service customers; and • the FiberLight acquisition completed in the first quarter of fiscal 2019; partly offset by • a decrease in video service customers.
OPERATING EXPENSES Fiscal 2019 fourth-quarter operating expenses increased by 8.6% (7.6% in constant currency) mainly as a result of: • programming rate increases; • the FiberLight acquisition completed in the first quarter of fiscal 2019; • higher compensation expenses due to higher headcount to support growth; and • higher marketing initiatives to drive primary service units growth.
ADJUSTED EBITDA Fiscal 2019 fourth-quarter adjusted EBITDA increased by 5.1% (4.1% in constant currency). In local currency, adjusted EBITDA amounted to US$87.4 million compared to US$83.9 million for the same period of fiscal 2018. The increase was mainly due to organic growth combined with the impact of the FiberLight acquisition.
ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 9.5% (10.5% in constant currency) mainly due to: • lower purchases of customer premise equipment due to the timing of certain initiatives; and • lower capital expenditures due to the timing of certain initiatives; partly offset by • additional capital expenditures related to the expansion in Florida.

Three months ended August 31,
2019(1)
2018(2)
Change
Change in constant currency(3)
Foreign exchange impact(3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
263,738
246,443
7.0
6.0
2,427
Operating expenses
148,215
136,506
8.6
7.6
1,370
Adjusted EBITDA
115,523
109,937
5.1
4.1
1,057
Adjusted EBITDA margin
43.8%
44.6%
Acquisitions of property, plant and equipment
65,967
72,914
(9.5)
(10.5)
704
Capital intensity
25.0%
29.6%


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in revenue from 2018 to 2019?
Choices:
-246446
17295
-17295
1
510181
Correct choice index: 1
notes to consolidated financial statements 2014 ( continued ) ( amounts in millions , except per share amounts ) a summary of the remaining liability for the 2007 , 2003 and 2001 restructuring programs is as follows : program program program total .

2007 Program
2003 Program
2001 Program
Total
Liability at December 31, 2006
$—
$12.6
$19.2
$31.8
Net charges (reversals) and adjustments
19.1
(0.5)
(5.2)
13.4
Payments and other<sup>1</sup>
(7.2)
(3.1)
(5.3)
(15.6)
Liability at December 31, 2007
$11.9
$9.0
$8.7
$29.6
Net charges and adjustments
4.3
0.8
0.7
5.8
Payments and other<sup>1</sup>
(15.0)
(4.1)
(3.5)
(22.6)
Liability at December 31, 2008
$1.2
$5.7
$5.9
$12.8

1 includes amounts representing adjustments to the liability for changes in foreign currency exchange rates .
other reorganization-related charges other reorganization-related charges relate to our realignment of our media businesses into a newly created management entity called mediabrands and the 2006 merger of draft worldwide and foote , cone and belding worldwide to create draftfcb .
charges related to severance and terminations costs and lease termination and other exit costs .
we expect charges associated with mediabrands to be completed during the first half of 2009 .
charges related to the creation of draftfcb in 2006 are complete .
the charges were separated from the rest of our operating expenses within the consolidated statements of operations because they did not result from charges that occurred in the normal course of business. .

Question: Analyse this data from a financial earnings document. what is the change in the balance of liability for all restructuring from 2006 to 2008 , ( in millions ) ?
Choices:
-19.0
19
-30.6
-16.8
0
Correct choice index: 0
hologic , inc .
notes to consolidated financial statements 2014 ( continued ) ( in thousands , except per share data ) future minimum lease payments under all the company 2019s operating leases are approximately as follows: .

Fiscal Years Ending
Amount
September 24, 2005
$4,848
September 30, 2006
4,672
September 29, 2007
3,680
September 27, 2008
3,237
September 26, 2009
3,158
Thereafter
40,764
Total (not reduced by minimum sublease rentals of $165)
$60,359

the company subleases a portion of its bedford facility and has received rental income of $ 277 , $ 410 and $ 682 for fiscal years 2004 , 2003 and 2002 , respectively , which has been recorded as an offset to rent expense in the accompanying statements of income .
rental expense , net of sublease income , was approximately $ 4660 , $ 4963 , and $ 2462 for fiscal 2004 , 2003 and 2002 , respectively .
9 .
business segments and geographic information the company reports segment information in accordance with sfas no .
131 , disclosures about segments of an enterprise and related information .
operating segments are identified as components of an enterprise about which separate , discrete financial information is available for evaluation by the chief operating decision maker , or decision-making group , in making decisions how to allocate resources and assess performance .
the company 2019s chief decision-maker , as defined under sfas no .
131 , is the chief executive officer .
to date , the company has viewed its operations and manages its business as four principal operating segments : the manufacture and sale of mammography products , osteoporosis assessment products , digital detectors and other products .
as a result of the company 2019s implementation of a company wide integrated software application in fiscal 2003 , identifiable assets for the four principal operating segments only consist of inventories , intangible assets , and property and equipment .
the company has presented all other assets as corporate assets .
prior periods have been restated to conform to this presentation .
intersegment sales and transfers are not significant. .

Question: Analyse this data from a financial earnings document. what was the percentage change in rental expense between 2002 and 2003?
Choices:
2501
0.73314
1.01584
-1.01584
12.44279
Correct choice index: 2
Other (Income) Expenses
nm - not meaningful
Interest income. Interest income decreased $64,000 during fiscal 2018 as compared to fiscal 2017.
Interest expense. Interest expense consists of costs associated with capital leases and loans on corporate-owned life insurance policies.
Other (income) expense, net. Other (income) expense, net consists mainly of the impact of foreign currency due to movement of European and Asian currencies against the US dollar.

Year ended March 31,
(Unfavorable) favorable
(Dollars in thousands)
2018
2017
$
%
Other (income) expenses
Interest (income)
$(98)
$(162)
$(64)
(39.5)%
Interest expense
10
15
5
33.3%
Other (income) expense, net
(391)
224
615
nm
Total other (income) expense, net
$(479)
$77
$556
nm


Question: Analyse this data from a financial earnings document. What is the average interest expense for 2017 and 2018?
Choices:
1250
-2.5
1
-0.4
12.5
Correct choice index: 4