trismik/FinRAG huggingface dataset:
Provision for Income Taxes: Our effective income tax rates for each of the periods presented were the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. In fiscal 2018, the Tax Act was signed into law. The more significant provisions of the Tax Act as applicable to us are described above under “Impacts of the U.S. Tax Cuts and Jobs Act of 2017”. refer to Note 14 of Notes to Consolidated Financial Statements included elsewhere in this Annual report for a discussion regarding the differences between the effective income tax rates as presented for the periods below and the U.S. federal statutory income tax rates that were in effect during these periods. Future effective income tax rates could be adversely affected by an unfavorable shift of earnings weighted to jurisdictions with higher tax rates, by unfavorable changes in tax laws and regulations, by adverse rulings in tax related litigation, or by shortfalls in stock-based compensation realized by employees relative to stock-based compensation that was recorded for book purposes, among others.
Provision for income taxes decreased in fiscal 2019 relative to fiscal 2018 primarily due to the absence of the initial accounting charges related to the Tax Act that were recorded in fiscal 2018. To a lesser extent, provision for income taxes also decreased in fiscal 2019 due to the net favorable impacts of our final accounting for the Tax Act in fiscal 2019; the net favorable impacts of the Tax Act on our tax profile during fiscal 2019; the favorable impact of a tax benefit arising from an increase in a deferred tax asset associated with a partial realignment of our legal structure in fiscal 2019; and lower income before provision for income taxes in fiscal 2019. These decreases to our provision for income taxes in fiscal 2019 relative to fiscal 2018 were partially offset both by lower excess tax benefits related to stock-based compensation expense in fiscal 2019, and by less favorable changes in net unrecognized tax benefits due to settlements with tax authorities and other events in fiscal 2019 relative to fiscal 2018.

Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Provision for income taxes
$1,185
-87%
-86%
$8,837
Effective tax rate
9.7%
71.1%


Question: Analyse this data from a financial earnings document. By how much less was the provision for income taxes in 2019 compared to 2018?
Choices:
8
7652
8836
0
-1185
Correct choice index: 1
(3) Accounts Receivable, Net
Accounts receivable, net, is as follows (in thousands):
Bad debt expense for the years ended December 31, 2019, 2018 and 2017 was $0.7 million, $0.1 million and $0.6 million, respectively.

As of December 31,
2019
2018
Accounts receivable
$69,767
$41,818
Allowance for doubtful accounts
(1,125)
(711)
Net accounts receivable
$68,642
$41,107


Question: Analyse this data from a financial earnings document. What is the change in Net accounts receivable from December 31, 2019 to December 31, 2018?
Choices:
26824
27535
13572
28660
-41106
Correct choice index: 1
.

Currency
2012
2011
2010
Real
$40.4
$42.4
$32.5
Euro
27.1
26.4
18.6
Pound Sterling
18.5
17.6
9.0
Indian Rupee
4.3
3.6
2.6
Total impact
$90.3
$90.0
$62.7

the impact on earnings of the foregoing assumed 10% ( 10 % ) change in each of the periods presented would not have been significant .
revenue included $ 100.8 million and operating income included $ 9.0 million of unfavorable foreign currency impact during 2012 resulting from a stronger u.s .
dollar during 2012 compared to 2011 .
our foreign exchange risk management policy permits the use of derivative instruments , such as forward contracts and options , to reduce volatility in our results of operations and/or cash flows resulting from foreign exchange rate fluctuations .
our international operations' revenues and expenses are generally denominated in local currency , which limits the economic exposure to foreign exchange risk in those jurisdictions .
we do not enter into foreign currency derivative instruments for trading purposes .
we have entered into foreign currency forward exchange contracts to hedge foreign currency exposure to intercompany loans .
as of december 31 , 2012 , the notional amount of these derivatives was approximately $ 115.6 million and the fair value was nominal .
these derivatives are intended to hedge the foreign exchange risks related to intercompany loans , but have not been designated as hedges for accounting purposes. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the impact of the euro on earnings from 2010 to 2011?
Choices:
0.29545
-0.75269
0.41935
2.41935
0.24
Correct choice index: 2
14. DEFINED BENEFIT PLANS
As a result of the Rofin acquisition, we have assumed all assets and liabilities of Rofin’s defined benefit plans for the Rofin-Sinar Laser, GmbH (‘‘RSL’’) and Rofin-Sinar Inc. (‘‘RS Inc.’’) employees. The U.S. plan began in fiscal 1995 and is partially funded. Any new employees hired after January 1, 2007, are not eligible for the RS Inc. pension plan. As is the customary practice with German companies, the German pension plan is unfunded. Any new employees hired after 2000 are not eligible for the RSL pension plan. The measurement date of these pension plans is September 30. For these pension plans, actuarial gains and losses are deferred into OCI and amortized over future periods.
Effective January 1, 2012, the RS Inc. defined benefit plan was amended to exclude highly compensated employees, as defined by the Internal Revenue Service, from receiving future years of service under the RS Inc. defined benefit plan. A non-qualified defined benefit plan was created to replace the benefits lost by the employees that were otherwise excluded from the qualified defined benefit plan. Effective August 31, 2018 both the RS Inc. plans were amended to freeze all future compensation benefit accruals.
In addition, we have defined benefit plans in South Korea, Japan, Spain and Italy, covering all full-time employees with at least one year of service, and a defined benefit plan in Germany covering two individuals. As is the customary practice with European and Asian companies, the plans are unfunded, with the exception of the Spanish plan which is partially funded. We have elected to recognize all actuarial gains and losses on these plans immediately, as incurred. The measurement date of these defined benefit plans is September 30.
For financial reporting purposes, the calculation of net periodic pension costs is based upon a number of actuarial assumptions including a discount rate for plan obligations, an assumed rate of return on pension assets and an assumed rate of compensation increase for employees covered by the plan. All of these assumptions were based upon management’s judgment, considering all known trends and uncertainties. Actual results that differ from these assumptions would impact future expense recognition and the cash funding requirements of our defined benefit plans.
Components of net periodic cost are as follows for fiscal 2019, 2018 and 2017 (in thousands):

Fiscal
2019
2018
2017
Service cost
$1,955
$2,262
$2,077
Interest cost
1,308
1,230
1,086
Expected return on plan assets
(817)
(787)
(736)
Recognized net actuarial (gain) loss
470
240
(236)
Foreign exchange impacts
(79)
(56)
(6)
Recognition of curtailment gain due to plan freeze
—
(1,236)
—
Net periodic pension cost
$2,837
$1,653
$2,185


Question: Analyse this data from a financial earnings document. What was the change in Recognized net actuarial (gain) loss in 2019 from 2018?
Choices:
230
23000
-210
112800
0
Correct choice index: 0
Note 4 – Fair Value Measurements
Assets and Liabilities Measured at Fair Value
The Company’s contingent earn-out liabilities are measured at fair value. These liabilities were estimated using Level 3 inputs. The fair value of contingent consideration was determined based on a probability-based approach which includes projected results, percentage probability of occurrence and the application of a discount rate to present value the payments. A significant change in projected results, discount rate, or probabilities of occurrence could result in a significantly higher or lower fair value measurement. Changes in the fair value of contingent earn-out liabilities are reflected in operating expenses on the Company’s consolidated statements of operations.
The following table presents the changes in Level 3 contingent earn-out liabilities:
In May 2019, the Company fully settled its Del Monte earn-out liability for $200. The long-term portion of contingent earn-out liabilities was $7,957 and $2,792 as of December 27, 2019 and December 28, 2018, respectively, and are reflected as other liabilities and deferred credits on the Company’s consolidated balance sheets. The remaining short-term portion of earn-out liabilities are reflected as accrued liabilities on the Company’s consolidated balance sheets. Contingent earn-out liability payments in excess of the acquisition date fair value of the underlying contingent earn-out liability are classified as operating activities on the Company’s consolidated statements of cash flows and all other such payments are classified as financing activities.

Del Monte 
Fells Point 
Bassian 
Other Acquisitions
Total
Balance December 29, 2017
$649
$4,579
$—
$—
$5,228
Acquisition value
—
—
—
1,414
1,414
Cash payments
—
(3,000)
—
—
(3,000)
Changes in fair value
(649)
2,070
—
27
1,448
Balance December 28, 2018
—
3,649
—
1,441
5,090
Acquisition value
—
—
7,450
479
7,929
Cash payments
(200)
(3,000)
—
(1,000)
(4,200)
Changes in fair value
200
3,895
507
1,277
5,879
Balance December 27, 2019
$—
$4,544
$7,957
$2,197
$14,698


Question: Analyse this data from a financial earnings document. What is the average long-term portion of contingent earn-out liabilities for 2018 and 2019?
Choices:
370.7
21498
5374.5
1397.5
1398
Correct choice index: 2
Note 24 Post-employment benefit plans
POST-EMPLOYMENT BENEFIT PLANS COST
We provide pension and other benefits for most of our employees. These include DB pension plans, DC pension plans and OPEBs.
We operate our DB and DC pension plans under applicable Canadian and provincial pension legislation, which prescribes minimum and maximum DB funding requirements. Plan assets are held in trust, and the oversight of governance of the plans, including investment decisions, contributions to DB plans and the selection of the DC plans investment options offered to plan participants, lies with the Pension Fund Committee, a committee of our board of directors.
The interest rate risk is managed using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
The longevity risk is managed using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST

FOR THE YEAR ENDED DECEMBER 31
2019
2018
DB pension
(193)
(213)
DC pension
(110)
(106)
OPEBs
(3)
(3)
Less:
Capitalized benefit plans cost
59
56
Total post-employment benefit plans service cost included in operating costs
(247)
(266)
Other costs recognized in severance, acquisition and other costs
–
(4)
Total post-employment benefit plans service cost
(247)
(270)


Question: Analyse this data from a financial earnings document. What is the change in capitalized benefit plans cost in 2019?
Choices:
115
3
3304
-1
-303
Correct choice index: 1
3 .
dividends from subsidiaries and affiliates cash dividends received from consolidated subsidiaries and from affiliates accounted for by the equity method were as follows ( in millions ) : .

2003
2002
2001
Subsidiaries
$807
$771
$1,038
Affiliates
43
44
21

4 .
guarantees and letters of credit guarantees 2014in connection with certain of its project financing , acquisition , and power purchase agreements , the company has expressly undertaken limited obligations and commitments , most of which will only be effective or will be terminated upon the occurrence of future events .
these obligations and commitments , excluding those collateralized by letter of credit and other obligations discussed below , were limited as of december 31 , 2003 , by the terms of the agreements , to an aggregate of approximately $ 515 million representing 55 agreements with individual exposures ranging from less than $ 1 million up to $ 100 million .
of this amount , $ 147 million represents credit enhancements for non-recourse debt , and $ 38 million commitments to fund its equity in projects currently under development or in construction .
letters of credit 2014at december 31 , 2003 , the company had $ 89 million in letters of credit outstanding representing 9 agreements with individual exposures ranging from less than $ 1 million up to $ 36 million , which operate to guarantee performance relating to certain project development and construction activities and subsidiary operations .
the company pays a letter of credit fee ranging from 0.5% ( 0.5 % ) to 5.00% ( 5.00 % ) per annum on the outstanding amounts .
in addition , the company had $ 4 million in surety bonds outstanding at december 31 , 2003. .

Question: Analyse this data from a financial earnings document. at december 31 , 2003 , what was the range of exposures for the outstanding letters of credit?
Choices:
17.5
735
37000000
35000000.0
1225
Correct choice index: 3
the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. .

12/09
12/10
12/11
12/12
12/13
12/14
E*TRADE Financial Corporation
100.00
90.91
45.23
50.85
111.59
137.81
S&P 500 Index
100.00
115.06
117.49
136.30
180.44
205.14
Dow Jones US Financials Index
100.00
112.72
98.24
124.62
167.26
191.67

table of contents .

Question: Analyse this data from a financial earnings document. what was the percent of the return on the e*trade financial corporation common stock from 2009 to 2014
Choices:
37.81
0.2744
3781
0.1506
0.3781
Correct choice index: 4
performance graph the following graph compares the total return , assuming reinvestment of dividends , on an investment in the company , based on performance of the company's common stock , with the total return of the standard & poor's 500 composite stock index and the dow jones united states travel and leisure index for a five year period by measuring the changes in common stock prices from december 31 , 2012 to december 31 , 2017. .

12/12
12/13
12/14
12/15
12/16
12/17
Royal Caribbean Cruises Ltd.
100.00
142.11
251.44
313.65
260.04
385.47
S&P 500
100.00
132.39
150.51
152.59
170.84
208.14
Dow Jones US Travel & Leisure
100.00
145.48
169.28
179.27
192.85
238.77

the stock performance graph assumes for comparison that the value of the company's common stock and of each index was $ 100 on december 31 , 2012 and that all dividends were reinvested .
past performance is not necessarily an indicator of future results. .

Question: Analyse this data from a financial earnings document. what was the percentage change in the performance of the company's common stock for royal caribbean cruises ltd from 2013 to 2014
Choices:
109.33
-128.11
35732.14
-134.03
-248.56
Correct choice index: 0
Notes to Consolidated Financial Statements
Operating Leases
The Company leases certain of its corporate, manufacturing and other facilities from multiple third- party real estate developers. The operating leases expire at various dates through 2034, and some of these leases have renewal options, with the longest ranging up to two, ten-year periods. Several of these leases also include market rate rent escalations, rent holidays, and leasehold improvement incentives, all of which are recognized to expense on a straight-line basis. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the lesser of the remaining life of the lease term (including renewals that are reasonably assured) or the useful life of the asset. The Company also leases various machinery and equipment and office equipment under non-cancelable operating leases. The remaining terms of these operating leases range from less than one year to approximately 15 years.
Rent expense under operating leases, covering facilities and equipment, was approximately $19.3 million, $16.3 million, and $14.8 million for fiscal years 2019, 2018 and 2017, respectively.
Capital Leases
In fiscal 2018, the Company entered into a capital lease for a facility in Beijing, China that will allow the Company to consolidate several leased facilities as well as provide additional manufacturing space. The lease term is expected to commence in fiscal 2021 and therefore is not recorded on the Consolidated Balance Sheet as of March 30, 2019. The lease has an initial term of five years and includes multiple renewal options, with the maximum lease term not to exceed 30 years. The minimum future payments for this lease are included in the table below.
Purchase commitments
The Company’s other purchase commitments include payments due for materials and manufacturing services. The Company also has commitments for the purchase of property and equipment, a substantial majority of which will be due within the next 12 months.
The Company’s minimum payments under non-cancelable leases and purchase commitments as of March 30, 2019, are as follows (in thousands):

Fiscal Year
Operating Leases
Capital Leases
Purchase Commitments
2020
$22,207
$241
$328,435
2021
13,382
1,220
24,005
2022
10,331
1,220
5,654
2023
8,224
1,220
3,596
2024
7,139
1,220
—
Thereafter
31,598
47,258
—
Total minimum payments
$92,881
$52,379
$361,690


Question: Analyse this data from a financial earnings document. What is the change in the company's operating leases in 2020 and 2021?
Choices:
8825
-13367
35589
297174074
0
Correct choice index: 0
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2002 2 .
summary of significant accounting policies ( continued ) stock-based compensation pca entered into management equity agreements in june 1999 with 125 of its management-level employees .
these agreements provide for the grant of options to purchase up to an aggregate of 6576460 shares of pca 2019s common stock at $ 4.55 per share , the same price per share at which pca holdings llc purchased common stock in the transactions .
the agreement called for these options to vest ratably over a five-year period , or upon completion of an initial public offering , full vesting with contractual restrictions on transfer for a period of up to 18 months following completion of the offering .
the options vested with the initial public offering in january 2000 , and the restriction period ended august , 2001 .
in october 1999 , the company adopted a long-term equity incentive plan , which provides for grants of stock options , stock appreciation rights ( sars ) , restricted stock and performance awards to directors , officers and employees of pca , as well as others who engage in services for pca .
option awards granted to officers and employees vest ratably over a four-year period , whereas option awards granted to directors vest immediately .
under the plan , which will terminate on june 1 , 2009 , up to 4400000 shares of common stock is available for issuance under the long-term equity incentive plan .
a summary of the company 2019s stock option activity , and related information for the years ended december 31 , 2002 , 2001 and 2000 follows : options weighted-average exercise price .

Options
Weighted-Average Exercise Price
Balance, January 1, 2000
6,569,200
$4.55
Granted
1,059,700
11.92
Exercised
(398,138)
4.55
Forfeited
(26,560)
6.88
Balance, December 31, 2000
7,204,202
$5.62
Granted
953,350
15.45
Exercised
(1,662,475)
4.59
Forfeited
(16,634)
11.18
Balance, December 31, 2001
6,478,443
$7.31
Granted
871,000
19.55
Exercised
(811,791)
5.52
Forfeited
(63,550)
15.44
Balance, December 31, 2002
6,474,102
$9.10

clean proof : for cycle 12 .

Question: Analyse this data from a financial earnings document. what is the total value of the balance of options as of december 31 , 2002 , in millions?
Choices:
0.01697
58.91433
58914328.2
268.06019
-58.91433
Correct choice index: 1
dollar general corporation and subsidiaries notes to consolidated financial statements ( continued ) 3 .
merger ( continued ) merger as a subsidiary of buck .
the company 2019s results of operations after july 6 , 2007 include the effects of the merger .
the aggregate purchase price was approximately $ 7.1 billion , including direct costs of the merger , and was funded primarily through debt financings as described more fully below in note 7 and cash equity contributions from kkr , gs capital partners vi fund , l.p .
and affiliated funds ( affiliates of goldman , sachs & co. ) , and other equity co-investors ( collectively , the 2018 2018investors 2019 2019 of approximately $ 2.8 billion ( 316.2 million shares of new common stock , $ 0.875 par value per share , valued at $ 8.75 per share ) .
also in connection with the merger , certain of the company 2019s management employees invested in and were issued new shares , representing less than 1% ( 1 % ) of the outstanding shares , in the company .
pursuant to the terms of the merger agreement , the former holders of the predecessor 2019s common stock , par value $ 0.50 per share , received $ 22.00 per share , or approximately $ 6.9 billion , and all such shares were acquired as a result of the merger .
as discussed in note 1 , the merger was accounted for as a reverse acquisition in accordance with applicable purchase accounting provisions .
because of this accounting treatment , the company 2019s assets and liabilities have properly been accounted for at their estimated fair values as of the merger date .
the aggregate purchase price has been allocated to the tangible and intangible assets acquired and liabilities assumed based upon an assessment of their relative fair values as of the merger date .
the allocation of the purchase price is as follows ( in thousands ) : .

Cash and cash equivalents
$349,615
Short-term investments
30,906
Merchandise inventories
1,368,130
Income taxes receivable
40,199
Deferred income taxes
57,176
Prepaid expenses and other current assets
63,204
Property and equipment, net
1,301,119
Goodwill
4,338,589
Intangible assets
1,396,612
Other assets, net
66,537
Current portion of long-term obligations
(7,088)
Accounts payable
(585,518)
Accrued expenses and other
(306,394)
Income taxes payable
(84)
Long-term obligations
(267,927)
Deferred income taxes
(540,675)
Other liabilities
(208,710)
Total purchase price assigned
$7,095,691

the purchase price allocation included approximately $ 4.34 billion of goodwill , none of which is expected to be deductible for tax purposes .
the goodwill balance at january 30 , 2009 decreased $ 6.3 million from the balance at february 1 , 2008 due to an adjustment to income tax contingencies as further discussed in note 6. .

Question: Analyse this data from a financial earnings document. how much of the purchase price was allocated to intangibles?
Choices:
8677178
5735201.0
2941977
811094
3.1
Correct choice index: 1
Other Current Assets
The following table presents details of other current assets in our consolidated balance sheets:

As of December 31,
2019
2018
(Dollars in millions)
Prepaid expenses
$274
307
Income tax receivable
35
82
Materials, supplies and inventory
105
120
Contract assets
42
52
Contract acquisition costs
178
167
Contract fulfillment costs
115
82
Other
59
108
Total other current assets
$808
918


Question: Analyse this data from a financial earnings document. What is the change in contract assets in 2019?
Choices:
-10
0
-125
-40
-17
Correct choice index: 0