trismik/FinRAG huggingface dataset:
Hardware
Hardware sales, net decreased $1.5 million, or -10% in 2019 compared to 2018. We adopted the new ASC 606 standard as of January 1, 2018 and elected to use the modified retrospective method. Historical hardware sales prior to the adoption of ASC 606 were recorded on a gross basis, as we were the principal in the transaction in accordance with the previous standard, ASC 605-45. Under the new standard, we are an agent in the transaction as we do not physically control the hardware which we sell. Accordingly, starting January 1, 2018, we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018. For comparison purposes only, had we implemented ASC 606 using the full retrospective method, we would have also presented hardware revenue net of cost for prior periods as shown below.
The majority of hardware sales are derived from our Americas segment. Sales of hardware are largely dependent upon customer- specific desires, which fluctuate.

Year Ended December 31,
% Change vs.Prior Year
2019
2019
2018
2017
2019
2018
Hardware Revenue (Pre ASC 606 Adoption)
$44,972
$49,914
$43,190
-10%
16%
Cost of hardware
-32,455
-35,947
- 32,205
-10%
12%
Hardware Revenue, net (Post ASC 606 Adoption)
$12,517
$13,967
$ 10,985
-10%
27%


Question: Analyse this data from a financial earnings document. What is the change in hardware revenue (Pre ASC 606 Adoption) in 2019 and 2018?
Choices:
-49308
-8
-49913
-49309
-4942
Correct choice index: 4
stockholder return performance graph the following graph compares the cumulative 5-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index .
the graph assumes that the value of the investment in our common stock and in each index on december 31 , 2011 ( including reinvestment of dividends ) was $ 100 and tracks it each year thereafter on the last day of our fiscal year through december 31 , 2016 and , for each index , on the last day of the calendar year .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc .
nasdaq composite s&p 400 information technology 12/31/1612/28/13 1/2/1612/31/11 1/3/1512/29/12 *$ 100 invested on 12/31/11 in stock or index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2017 standard & poor 2019s , a division of s&p global .
all rights reserved. .

12/31/2011
12/29/2012
12/28/2013
1/3/2015
1/2/2016
12/31/2016
Cadence Design Systems, Inc.
100.00
129.23
133.94
181.06
200.10
242.50
NASDAQ Composite
100.00
116.41
165.47
188.69
200.32
216.54
S&P 400 Information Technology
100.00
118.41
165.38
170.50
178.74
219.65

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 rate of return of an investment in nasdaq composite from the end of the year in 2015 to the end of the year in 2016?
Choices:
0.06164
2.06164
16.22442
0.05806
0.00563
Correct choice index: 0
part ii item 5 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our common stock on the nyse for the years 2015 and 2014. .

2015
High
Low
Quarter ended March 31
$101.88
$93.21
Quarter ended June 30
98.64
91.99
Quarter ended September 30
101.54
86.83
Quarter ended December 31
104.12
87.23
2014
High
Low
Quarter ended March 31
$84.90
$78.38
Quarter ended June 30
90.73
80.10
Quarter ended September 30
99.90
89.05
Quarter ended December 31
106.31
90.20

on february 19 , 2016 , the closing price of our common stock was $ 87.32 per share as reported on the nyse .
as of february 19 , 2016 , we had 423897556 outstanding shares of common stock and 159 registered holders .
dividends as a reit , we must annually distribute to our stockholders an amount equal to at least 90% ( 90 % ) of our reit taxable income ( determined before the deduction for distributed earnings and excluding any net capital gain ) .
generally , we have distributed and expect to continue to distribute all or substantially all of our reit taxable income after taking into consideration our utilization of net operating losses ( 201cnols 201d ) .
we have two series of preferred stock outstanding , 5.25% ( 5.25 % ) mandatory convertible preferred stock , series a , issued in may 2014 ( the 201cseries a preferred stock 201d ) , with a dividend rate of 5.25% ( 5.25 % ) , and the 5.50% ( 5.50 % ) mandatory convertible preferred stock , series b ( the 201cseries b preferred stock 201d ) , issued in march 2015 , with a dividend rate of 5.50% ( 5.50 % ) .
dividends are payable quarterly in arrears , subject to declaration by our board of directors .
the amount , timing and frequency of future distributions will be at the sole discretion of our board of directors and will be dependent upon various factors , a number of which may be beyond our control , including our financial condition and operating cash flows , the amount required to maintain our qualification for taxation as a reit and reduce any income and excise taxes that we otherwise would be required to pay , limitations on distributions in our existing and future debt and preferred equity instruments , our ability to utilize nols to offset our distribution requirements , limitations on our ability to fund distributions using cash generated through our trss and other factors that our board of directors may deem relevant .
we have distributed an aggregate of approximately $ 2.3 billion to our common stockholders , including the dividend paid in january 2016 , primarily subject to taxation as ordinary income .
during the year ended december 31 , 2015 , we declared the following cash distributions: .

Question: Analyse this data from a financial earnings document. what is the growth rate in the price of shares from the highest value during the quarter ended december 31 , 2015 and the closing price on february 19 , 2016?
Choices:
-0.16545
-0.16135
-0.19259
-0.15803
-0.10872
Correct choice index: 1
Property and equipment consist of the following (in thousands):
(1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years.
Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.

As of December 31,
Useful life in years
2019
2018
Furniture and equipment
5
$1,785
$1,189
Leasehold improvements (1)
5
4,074
2,776
System hardware
5
1,596
1,404
Office computers
3
5,309
3,745
Computer and system software
3
1,451
1,385
14,215
10,499
Less accumulated depreciation and amortization
(7,931)
(5,849)
Property and equipment, net
$6,284
$4,650


Question: Analyse this data from a financial earnings document. What is the change in System hardware from December 31, 2019 to December 31, 2018?
Choices:
47
2240784
3000
192
0
Correct choice index: 3
Defined Benefit Pension Plans
The Company maintains defined benefit pension plans for employees of certain of its foreign subsidiaries. Such plans conform to local practice in terms of providing minimum benefits mandated by law, collective agreements or customary practice. The Company recognizes the aggregate amount of all overfunded plans as assets and the aggregate amount of all underfunded plans as liabilities in its financial statements.
The Company's expected long-term rate of return on plan assets is updated at least annually, taking into consideration its asset allocation, historical returns on similar types of assets and the current economic environment. For estimation purposes, the Company assumes its long-term asset mix will generally be consistent with the current mix. The Company determines its discount rates using highly rated corporate bond yields and government bond yields.
Benefits under all of the Company's plans are valued utilizing the projected unit credit cost method. The Company's policy is to fund its defined benefit plans in accordance with local requirements and regulations. The funding is primarily driven by the Company's current assessment of the economic environment and projected benefit payments of its foreign subsidiaries. The Company's measurement date for determining its defined benefit obligations for all plans is December 31 of each year.
The Company recognizes actuarial gains and losses in the period the Company's annual pension plan actuarial valuations are prepared, which generally occurs during the fourth quarter of each year, or during any interim period where a revaluation is deemed necessary.
The following is a summary of the status of the Company's foreign defined benefit pension plans and the net periodic pension cost (dollars in millions):
The long term rate of return on plan assets was determined using the weighted-average method, which incorporates factors that include the historical inflation rates, interest rate yield curve and current market conditions.

Year Ended December 31,
2019
2018
2017
Service cost
$9.4
$9.6
$10.0
Interest cost
5.0
4.7
4.3
Expected return on plan assets
(6.0)
(6.1)
(5.5)
Curtailment gain
—
(0.3)
—
Actuarial and other loss
15.6
6.1
1.9
Total net periodic pension cost
$24.0
$14.0
$10.7
Weighted average assumptions
Discount rate used for net periodic pension costs
1.74 %
1.66 %
1.60 %
Discount rate used for pension benefit obligations
1.43 %
1.74 %
1.66 %
Expected return on plan assets
3.23 %
3.18 %
3.22 %
Rate of compensation increase
3.07 %
3.22 %
3.22 %


Question: Analyse this data from a financial earnings document. What is the average Service cost for December 31, 2018 and 2019?
Choices:
-9.5
7
950
10
9.5
Correct choice index: 4
Note 14 Debt and Credit Facilities
Our total debt outstanding consisted of the amounts set forth on the following table:
(1) Short-term borrowings of $98.9 million at December 31, 2019 were comprised of $89.0 million under our revolving credit facility and $9.9 million of short-term borrowings from various lines of credit. Short-term borrowings of $232.8 million at December 31, 2018 were comprised of $140.0 million under our revolving credit facility, $83.9 million under our European securitization program and $8.9 million of short-term borrowings from various lines of credit.
(2) The Current portion of long-term debt includes finance lease liabilities of $10.4 million as of December 31, 2019. The Other debt balance includes $28.7 million for long-term liabilities associated with our finance leases as of December 31, 2019. See Note 4, "Leases," of the Notes to Condensed Consolidated Financial Statements for additional information on finance and operating lease liabilities.
(3) Amounts are net of unamortized discounts and issuance costs of $24.6 million and $24.3 million as of December 31, 2019 and 2018, respectively.
(4) As of December 31, 2019, our weighted average interest rate on our short-term borrowings outstanding was 5.0% and on our long-term debt outstanding was 4.8%. As of December 31, 2018, our weighted average interest rate on our short-term borrowings outstanding was 2.8% and on our long-term debt outstanding was 5.4%.

December 31,
(In millions)
2019
2018
Short-term borrowings (1)
$ 98.9
$ 232.8
Current portion of long-term debt(2)
16.7
4.9
Total current debt
115.6
237.7
Term Loan A due July 2022
474.6
—
Term Loan A due July 2023
218.2
222.2
6.50% Senior Notes due December 2020
—
424.0
4.875% Senior Notes due December 2022
421.9
421.1
5.25% Senior Notes due April 2023
422.0
421.2
4.50% Senior Notes due September 2023
445.6
454.9
5.125% Senior Notes due December 2024
421.9
421.3
5.50% Senior Notes due September 2025
397.4
397.1
4.00% Senior Notes due December 2027
420.4
—
6.875% Senior Notes due July 2033
445.7
445.5
Other(2)
30.9
29.2
Total long-term debt, less current portion(3)
3,698.6
3,236.5
Total debt(4)
$ 3,814.2
$ 3,474.2


Question: Analyse this data from a financial earnings document. What is the total Term Loan A due as of December 31, 2019?
Choices:
256.4
590.2
2.2
692.8
911
Correct choice index: 3
Accounts Receivable
The following is a summary of Accounts receivable (in thousands):

June 30,
2019
June 30,
2018
Accounts receivable 
$201,365
$225,167
Allowance for doubtful accounts
(1,054)
(1,478)
Allowance for product returns
(25,897)
(11,266)
Accounts receivable, net 
$174,414
$212,423


Question: Analyse this data from a financial earnings document. What was the change in the Allowance for doubtful accounts between 2018 and 2019?
Choices:
424
-226221
42400
-446896
-202419
Correct choice index: 0
a. For the years ended December 31, 2017, 2018 and 2019, the Company recognized NT$118,252 million, NT$123,795 million and NT$122,999 million, respectively, in operating costs, of which NT$2,256 million, NT$1,698 million and NT$820 million in 2017, 2018 and 2019, respectively, were related to write-down of inventories.
b. None of the aforementioned inventories were pledged.

As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Raw materials
$3,766,056
$5,102,571
Supplies and spare parts
3,133,737
3,548,376
Work in process
10,034,488
11,309,718
Finished goods
1,268,838
1,754,137
Total
$18,203,119
$21,714,802


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the raw materials from 2018 to 2019?
Choices:
1454767
-6207147
4978776
1336515
1554195
Correct choice index: 3
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Private Brands Operations
On February 1, 2016, pursuant to the Stock Purchase Agreement, dated as of November 1, 2015, we completed the disposition of our Private Brands operations to TreeHouse Foods, Inc. ("TreeHouse").
The summary comparative financial results of the Private Brands business, included within discontinued operations, were as follows:
We entered into a transition services agreement with TreeHouse and recognized $2.2 million and $16.9 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.

2019
2018
2017
Loss on sale of business
$—
$—
$(1.6)
Income from discontinued operations before income taxes and equity method investment earnings
0.9
0.4
3.9
Income before income taxes and equity method investment earnings .
0.9
0.4
2.3
Income tax expense (benefit) .
—
0.5
(0.3)
Income (loss) from discontinued operations, net of tax
$0.9
$(0.1)
$2.6


Question: Analyse this data from a financial earnings document. What is the ratio of income  from discontinued operations (net of tax) to income for the performance of services (classified within SG&A expenses) during fiscal 2017?
Choices:
1
-0.02
0.15
-0.15
0.1
Correct choice index: 2
Postretirement Benefit Plans
In addition to receiving pension benefits, U.S. Teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in Teradyne’s Welfare Plan, which includes medical and dental benefits up to age 65. Death benefits provide a fixed sum to retirees’ survivors and are available to all retirees. Substantially all of Teradyne’s current U.S. employees could become eligible for these benefits, and the existing benefit obligation relates primarily to those employees.
The December 31 balances of the postretirement assets and obligations are shown below:

2019
2018
(in thousands)
Assets and Obligations
Change in benefit obligation:
Projected benefit obligation:
Beginning of year
$9,256
$6,177
Service cost
41
39
Interest cost
347
196
Actuarial loss
717
25
Benefits paid
(1,358)
(889)
Special termination benefits
—
3,708
End of year
9,003
9,256
Change in plan assets:
Fair value of plan assets:
Beginning of year
—
—
Company contributions
1,358
889
Benefits paid
(1,358)
(889)
End of year
—
—
Funded status
$(9,003)
$(9,256)


Question: Analyse this data from a financial earnings document. What was the change in Service Cost from 2018 to 2019?
Choices:
0
9258
2
1
-155
Correct choice index: 2
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities .
results of operations net income 2011 compared to 2010 net income increased $ 242.5 million primarily due to a settlement with the irs related to the mark-to-market income tax treatment of power purchase contracts , which resulted in a $ 422 million income tax benefit .
the net income effect was partially offset by a $ 199 million regulatory charge , which reduced net revenue , because a portion of the benefit will be shared with customers .
see note 3 to the financial statements for additional discussion of the settlement and benefit sharing .
2010 compared to 2009 net income decreased slightly by $ 1.4 million primarily due to higher other operation and maintenance expenses , a higher effective income tax rate , and higher interest expense , almost entirely offset by higher net revenue .
net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2011 to 2010 .
amount ( in millions ) .

Amount (In Millions)
2010 net revenue
$1,043.7
Mark-to-market tax settlement sharing
(195.9)
Retail electric price
32.5
Volume/weather
11.6
Other
(5.7)
2011 net revenue
$886.2

the mark-to-market tax settlement sharing variance results from a regulatory charge because a portion of the benefits of a settlement with the irs related to the mark-to-market income tax treatment of power purchase contracts will be shared with customers , slightly offset by the amortization of a portion of that charge beginning in october 2011 .
see notes 3 and 8 to the financial statements for additional discussion of the settlement and benefit sharing .
the retail electric price variance is primarily due to a formula rate plan increase effective may 2011 .
see note 2 to the financial statements for discussion of the formula rate plan increase. .

Question: Analyse this data from a financial earnings document. what was the percent of the change in the net revenue from 2010 to 2011
Choices:
-0.59567
-0.15091
0.83798
0
0.15091
Correct choice index: 1
.

Year Ended December 31, 2014
($ in millions, except per share amounts)
1st Qtr
2nd Qtr
3rd Qtr
4th Qtr<sup>(3)</sup>
Sales and service revenues
$1,594
$1,719
$1,717
$1,927
Operating income (loss)
159
181
171
144
Earnings (loss) before income taxes
132
152
144
79
Net earnings (loss)
90
100
96
52
Dividends declared per share
$0.20
$0.20
$0.20
$0.40
Basic earnings (loss) per share
$1.83
$2.05
$1.97
$1.07
Diluted earnings (loss) per share
$1.81
$2.04
$1.96
$1.05

( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge .
item 9 .
changes in and disagreements with accountants on accounting and financial disclosure item 9a .
controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 .
based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure .
changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: Analyse this data from a financial earnings document. what was the total sales as of december 312014 in millions
Choices:
5030
6957.0
13406139
5235
6955
Correct choice index: 1
The Company recognizes the employees and directors’ compensation in the profit or loss during the periods when earned for the years ended December 31, 2017, 2018 and 2019. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
If the Board of Directors resolves to distribute employee compensation
through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.
The distributions of employees and directors’ compensation for 2017 and 2018 were reported to the stockholders’ meeting on June 12, 2018 and June 12, 2019, respectively, while the distributions of employees and directors’ compensation for 2019 were approved through the Board of Directors meeting on February 26, 2020. The details of distribution are as follows:
The aforementioned employees and directors’ compensation for 2017 and 2018 reported during the stockholders’ meeting were consistent with the resolutions of the Board of Directors meeting held on March 7, 2018 and March 6, 2019, respectively.
Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.

2017
2018
2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Employees’ compensation – Cash
$1,032,324
$1,400,835
$1,132,952
Directors’ compensation
11,452
7,624
10,259


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Directors’ compensation from 2018 to 2019?
Choices:
-2635
3
-7612
2635
2635000000
Correct choice index: 3
Note 3: Debt
The line item “Interest expense” on the Consolidated Statements of Operations for the fiscal years 2019, 2018 and 2017, respectively, is as follows (amounts in thousands):

Fiscal Years Ended March 31,
2019
2018
2017
Contractual interest expense
$19,471
$30,323
$38,825
Capitalized interest
(232)
(141)
(154)
Amortization of debt issuance costs
334
511
1,390
Amortization of debt (premium) discount
1,481
1,843
(788)
Imputed interest on acquisition related obligations
57
113
159
Interest expense on capital leases
128
233
323
Total interest expense
$21,239
$32,882
$39,755


Question: Analyse this data from a financial earnings document. What was the change in the Amortization of debt issuance costs between 2017 and 2018?
Choices:
38365
-9
0
-970
-879
Correct choice index: 4