trismik/FinRAG huggingface dataset:
Deferred Tax Assets and Liabilities
Deferred income taxes result from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes. The components of the net deferred income tax asset were as follows:

Fiscal Year End
2019
2018
(in millions)
Deferred tax assets:
Accrued liabilities and reserves
$  245
$  255
Tax loss and credit carryforwards
6,041
3,237
Inventories
43
58
Intangible assets
964
—
Pension and postretirement benefits
248
179
Deferred revenue
4
5
Interest
134
30
Unrecognized income tax benefits
7
8
Basis difference in subsidiaries
—
946
Other
8
13
Gross deferred tax assets
7,694
4,731
Valuation allowance
(4,970)
(2,191)
Deferred tax assets, net of valuation allowance
2,724
2,540
Deferred tax liabilities:
Intangible assets
—
(552)
Property, plant, and equipment
(57)
(13)
Other
(47)
(38)
Total deferred tax liabilities
(104)
(603)
Net deferred tax assets
$ 2,620
$  1,937


Question: Analyse this data from a financial earnings document. What was the change in deferred revenue in 2019 from 2018?
Choices:
-43
-557
1
0
-1
Correct choice index: 4
Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging.
Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.

Year Ended December 31,
2019
2018
2017
(In millions)
Operating income
$1,203
$1,400
$1,005
As percentage of net revenues
12.6%
14.5%
12.0%


Question: Analyse this data from a financial earnings document. What is the increase/ (decrease) in Operating income from 2017 to 2019?
Choices:
1
2208
1203
0
198
Correct choice index: 4
We completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of December 31, 2019 and 2018 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired; thus, no impairment charge for these assets was recorded in 2019 or 2018.
The following tables show the rollforward of goodwill assigned to our reportable segments from December 31, 2017 through December 31, 2019.
(1) Goodwill is net of accumulated impairment losses of $1.1 billion that related to our former hosting segment now included in our business segment.
(2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination. (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination.
(3) Includes $58 million decrease due to effect of foreign currency exchange rate change.

Business
Consumer
Total
(Dollars in millions)
As of December 31, 2017(1)
$20,197
10,278
30,475
Purchase accounting and other adjustments(2)(3)
250
32
282
Impairment
—
(2,726)
(2,726)
As of December 31, 2018
$20,447
7,584
28,031


Question: Analyse this data from a financial earnings document. What is the amount of goodwill under Business as a ratio of the Total amount as of December 31, 2018?
Choices:
1.37
0.01
48478
0
0.73
Correct choice index: 4
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2011 , 2010 , and 2009 company for an aggregate proceeds of approximately $ 234 million .
the company recognized a gain on disposal of $ 6 million , net of tax , during the year ended december 31 , 2010 .
ras laffan was previously reported in the asia generation segment .
23 .
acquisitions and dispositions acquisitions dpl 2014on november 28 , 2011 , aes completed its acquisition of 100% ( 100 % ) of the common stock of dpl for approximately $ 3.5 billion , pursuant to the terms and conditions of a definitive agreement ( the 201cmerger agreement 201d ) dated april 19 , 2011 .
dpl serves over 500000 customers , primarily west central ohio , through its operating subsidiaries dp&l and dpl energy resources ( 201cdpler 201d ) .
additionally , dpl operates over 3800 mw of power generation facilities and provides competitive retail energy services to residential , commercial , industrial and governmental customers .
the acquisition strengthens the company 2019s u.s .
utility operations by expanding in the midwest and pjm , a regional transmission organization serving several eastern states as part of the eastern interconnection .
the company expects to benefit from the regional scale provided by indianapolis power & light company , its nearby integrated utility business in indiana .
aes funded the aggregate purchase consideration through a combination of the following : 2022 the proceeds from a $ 1.05 billion term loan obtained in may 2011 ; 2022 the proceeds from a private offering of $ 1.0 billion notes in june 2011 ; 2022 temporary borrowings of $ 251 million under its revolving credit facility ; and 2022 the proceeds from private offerings of $ 450 million aggregate principal amount of 6.50% ( 6.50 % ) senior notes due 2016 and $ 800 million aggregate principal amount of 7.25% ( 7.25 % ) senior notes due 2021 ( collectively , the 201cnotes 201d ) in october 2011 by dolphin subsidiary ii , inc .
( 201cdolphin ii 201d ) , a wholly-owned special purpose indirect subsidiary of aes , which was merged into dpl upon the completion of acquisition .
the fair value of the consideration paid for dpl was as follows ( in millions ) : .

Agreed enterprise value
$4,719
Less: fair value of assumed long-term debt outstanding, net
(1,255)
Cash consideration paid to DPL’s common stockholders
3,464
Add: cash paid for outstanding stock-based awards
19
Total cash consideration paid
$3,483

.

Question: Analyse this data from a financial earnings document. total cash consideration was what percent of the enterprise value of dpl?
Choices:
0.73405
0.73808
0.00016
-0.73808
1.35487
Correct choice index: 1
Significant components of Teradyne’s deferred tax assets (liabilities) as of December 31, 2019 and 2018 were as follows:
As of December 31, 2019 and 2018, Teradyne evaluated the likelihood that it would realize deferred income taxes to offset future taxable income and concluded that it is more likely than not that a substantial majority of its deferred tax assets will be realized through consideration of both the positive and negative evidence. At December 31, 2019 and 2018, Teradyne maintained a valuation allowance for certain deferred tax assets of $77.2 million and $69.9 million, respectively, primarily related to state net operating losses and state tax credit carryforwards, due to the uncertainty regarding their realization. Adjustments could be required in the future if Teradyne estimates that the amount of deferred tax assets to be realized is more or less than the net amount recorded.

2019
2018
(in thousands)
Deferred tax assets
Tax credits
$79,480
$69,091
Accruals
25,424
23,449
Pension liabilities
24,459
20,826
Inventory valuations
18,572
18,514
Deferred revenue
7,622
9,130
Equity compensation
7,042
7,190
Vacation accrual
4,768
4,772
Investment impairment
3,292
—
Net operating loss carryforwards
2,705
3,658
Marketable securities
—
962
Other
1,472
685
Gross deferred tax assets
174,836
158,277
Less: valuation allowance
(77,177)
(69,852)
Total deferred tax assets
$97,659
$88,425
Deferred tax liabilities:
Depreciation
$(18,238)
$(14,028)
Intangible assets
(16,705)
(24,211)
Marketable securities
(1,601)
—
Total deferred tax liabilities
$(36,544)
$(38,239)
Net deferred assets
$61,115
$50,186


Question: Analyse this data from a financial earnings document. What was the change in Other in 2019 from 2018?
Choices:
787
277
510
2973
-2871
Correct choice index: 0
lkq corporation and subsidiaries notes to consolidated financial statements ( continued ) note 5 .
long-term obligations ( continued ) as part of the consideration for business acquisitions completed during 2007 , 2006 and 2005 , we issued promissory notes totaling approximately $ 1.7 million , $ 7.2 million and $ 6.4 million , respectively .
the notes bear interest at annual rates of 3.0% ( 3.0 % ) to 6.0% ( 6.0 % ) , and interest is payable at maturity or in monthly installments .
we also assumed certain liabilities in connection with a business acquisition during the second quarter of 2005 , including a promissory note with a remaining principle balance of approximately $ 0.2 million .
the annual interest rate on the note , which was retired during 2006 , was note 6 .
commitments and contingencies operating leases we are obligated under noncancelable operating leases for corporate office space , warehouse and distribution facilities , trucks and certain equipment .
the future minimum lease commitments under these leases at december 31 , 2007 are as follows ( in thousands ) : years ending december 31: .

2008
$42,335
2009
33,249
2010
25,149
2011
17,425
2012
11,750
Thereafter
28,581
Future Minimum Lease Payments
$158,489

rental expense for operating leases was approximately $ 27.4 million , $ 18.6 million and $ 12.2 million during the years ended december 31 , 2007 , 2006 and 2005 , respectively .
we guaranty the residual values of the majority of our truck and equipment operating leases .
the residual values decline over the lease terms to a defined percentage of original cost .
in the event the lessor does not realize the residual value when a piece of equipment is sold , we would be responsible for a portion of the shortfall .
similarly , if the lessor realizes more than the residual value when a piece of equipment is sold , we would be paid the amount realized over the residual value .
had we terminated all of our operating leases subject to these guaranties at december 31 , 2007 , the guarantied residual value would have totaled approximately $ 24.0 million .
litigation and related contingencies on december 2 , 2005 , ford global technologies , llc ( 2018 2018ford 2019 2019 ) filed a complaint with the united states international trade commission ( 2018 2018usitc 2019 2019 ) against keystone and five other named respondents , including four taiwan-based manufacturers .
on december 12 , 2005 , ford filed an amended complaint .
both the complaint and the amended complaint contended that keystone and the other respondents infringed 14 design patents that ford alleges cover eight parts on the 2004-2005 .

Question: Analyse this data from a financial earnings document. what was the average rental expense from 2005 to 2007 in millions
Choices:
30.6
36
26
11780.6
30.5
Correct choice index: 0
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular

2019 €m
2018 €m
2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement
(2,613)
3,878
2,792
Aggregated expected income tax (credit)/expense
(457)
985
795
Impairment losses with no tax effect
807
–
–
Disposal of Group investments
–
55
(271)
Effect of taxation of associates and joint ventures, reported within profit before tax
262
90
23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1
1,186
(1,583)
1,603
Deferred tax following revaluation of investments in Luxembourg1
(488)
(330)
(329)
Previously unrecognised temporary differences we expect to use in the future
–
–
(15)
Previously unrecognised temporary differences utilised in the year
–
(29)
(11)
Current year temporary differences (including losses) that we currently do not expect to use
78
20
139
Adjustments in respect of prior year tax liabilities2
(94)
(244)
(107)
Revaluation of assets for tax purposes
–
–
(39)
Impact of tax credits and irrecoverable taxes
79
93
98
Deferred tax on overseas earnings3
(39)
24
26
Effect of current year changes in statutory tax rates on deferred tax balances
(2)
(44)
2,755
Financing costs not deductible for tax purposes
67
23
25
Expenses not deductible (income not taxable) for tax purposes
97
61
72
Income tax expense/(credit)
1,496
(879)
4,764


Question: Analyse this data from a financial earnings document. What is the change between 2017-2018 and 2018-2019 average income tax expense?
Choices:
-1634
-446
1
-2104
2251
Correct choice index: 0
For 2019, we reported a net income of $1,032 million, compared to a net income of $1,287 million and $802 million for 2018 and 2017, respectively.
The 2019 net income represented diluted earnings per share of $1.14 compared to $1.41 and $0.89 for 2018 and 2017, respectively.

Year Ended December 31,
2019
2018
2017
(In millions)
Net income attributable to parent company
$1,032
$1,287
$802
As percentage of net revenues
10.8%
13.3%
9.6%


Question: Analyse this data from a financial earnings document. What is the average net income attributable to parent company?
Choices:
2737.72
0
3.02
611.8
1040.33
Correct choice index: 4
Deferred Compensation Plan
The Company has a non-qualified, unfunded deferred compensation plan, which provides certain key employees, including executive officers, with the ability to defer the receipt of compensation in order to accumulate funds for retirement on a tax deferred basis. The Company does not make contributions to the plan or guarantee returns on the investments. The Company is responsible for the plan’s administrative expenses. Participants’ deferrals and investment gains and losses remain as the Company’s liabilities and the underlying assets are subject to claims of general creditors.
The liabilities for compensation deferred under the plan are recorded at fair value in each reporting period. Changes in the fair value of the liabilities are included in operating expense on the Consolidated Statements of Operations. The Company manages the risk of changes in the fair value of the liabilities by electing to match the liabilities with investments in corporate-owned life insurance policies, mutual funds and money market funds that offset a substantial portion of the exposure. The investments are recorded at the cash surrender value of the corporate-owned life insurance policies, and at the fair value of the mutual funds and money market funds, which are classified as trading securities. Changes in the cash surrender value of the corporate-owned life insurance policies and the fair value of mutual fund and money market fund investments are included in interest and other income, net on the Consolidated Statements of Operations. The following table summarizes the deferred compensation plan balances on the Consolidated Balance Sheets (in thousands):

December 31,
2019
2018
Deferred compensation plan asset components:
Cash surrender value of corporate-owned life insurance policies
$16,883
$13,103
Fair value of mutual funds and money market funds
21,975
18,867
Total
$38,858
$31,970
Deferred compensation plan assets reported in:
Other long-term assets
$38,858
$31,970
Deferred compensation plan liabilities reported in:
Accrued compensation and related benefits (short-term)
$425
$447
Other long-term liabilities
39,665
32,283
Total
$40,090
$32,730


Question: Analyse this data from a financial earnings document. What was the change in Cash surrender value of corporate-owned life insurance policies from 2018 to 2019?
Choices:
4
1
-21975
25755
3780
Correct choice index: 4
In 2019 we recognized other income, net of expenses, of $103 million, increasing compared to $53 million in 2018, mainly benefitting from the grants associated with the programs part of the European Commission IPCEI in Italy and in France, partially offset by a higher level of start-up costs associated with the production ramp up of the 200 mm fab recently acquired from Micron Technology Inc. in Singapore.
In 2018 we recognized other income, net of expenses, of $53 million, slightly decreasing compared to $55 million in 2017, mainly due to lower level of R&D grants.

Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Research and development funding
$132
$52
$65
Phase-out and start-up costs
(38)
(1)
(8)
Exchange gain (loss), net
—
4
4
Patent costs
(1)
(8)
(9)
Gain on sale of businesses and non-current assets
7
8
4
Other, net
3
(2)
(1)
Other income and expenses, net
$103
$53
$55
As percentage of net revenues
1.1%
0.5%
0.7%


Question: Analyse this data from a financial earnings document. What is the average Research and development funding?
Choices:
73
48
184
110
83
Correct choice index: 4
other expense , net : the company's other expense consists of the following: .

Year Ended December 31,
(in thousands)
2013
2012
Foreign currency losses, net
$(1,115)
$(1,401)
Other income (expense), net
69
(4)
Total other expense, net
$(1,046)
$(1,405)

income tax provision : the company recorded income tax expense of $ 77.2 million and had income before income taxes of $ 322.5 million for the year ended december 31 , 2013 , representing an effective tax rate of 23.9% ( 23.9 % ) .
during the year ended december 31 , 2012 , the company recorded income tax expense of $ 90.1 million and had income before income taxes of $ 293.5 million , representing an effective tax rate of 30.7% ( 30.7 % ) .
in december 2013 , the company received notice from the irs that the joint committee on taxation took no exception to the company's tax returns that were filed for 2009 and 2010 .
an $ 11.0 million tax benefit was recognized in the company's 2013 financial results as the company had effectively settled uncertainty regarding the realization of refund claims filed in connection with the 2009 and 2010 returns .
in the u.s. , which is the largest jurisdiction where the company receives such a tax credit , the availability of the research and development credit expired at the end of the 2011 tax year .
in january 2013 , the u.s .
congress passed legislation that reinstated the research and development credit retroactive to 2012 .
the income tax provision for the year ended december 31 , 2013 includes approximately $ 2.3 million related to the reinstated research and development credit for 2012 activity .
the decrease in the effective tax rate from the prior year is primarily due to the release of an uncertain tax position mentioned above , the reinstatement of the u.s .
research and development credit mentioned above , and cash repatriation activities .
when compared to the federal and state combined statutory rate , the effective tax rates for the years ended december 31 , 2013 and 2012 were favorably impacted by lower statutory tax rates in many of the company 2019s foreign jurisdictions , the domestic manufacturing deduction and tax benefits associated with the merger of the company 2019s japan subsidiaries in 2010 .
net income : the company 2019s net income for the year ended december 31 , 2013 was $ 245.3 million as compared to net income of $ 203.5 million for the year ended december 31 , 2012 .
diluted earnings per share was $ 2.58 for the year ended december 31 , 2013 and $ 2.14 for the year ended december 31 , 2012 .
the weighted average shares used in computing diluted earnings per share were 95.1 million and 95.0 million for the years ended december 31 , 2013 and 2012 , respectively .
table of contents .

Question: Analyse this data from a financial earnings document. what was the percentage change in the company 2019s net income from 2012 to 2013 .
Choices:
0.1704
0.44
41.8
0.20541
149.46053
Correct choice index: 3
During the period 5.0 million (2017/18: 5.0 million) options were granted under the Sharesave Plan, with a weighted average exercise price at the date of exercise of 30 pence per ordinary share (2017/18: 33 pence).
The options outstanding at 30 March 2019 had a weighted average exercise price of 32 pence (2017/18: 33 pence), and a weighted average remaining contractual life of 1.6 years (2017/18: 1.6 years).
In 2018/19, the Group recognised an expense of £2.1m (2017/18: £2.8m), related to all equity-settled share-based payment transactions.
Premier Foods plc Sharesave Plan

2018/19
2017/18
Weighted average exercise price
Weighted average exercise price
Options
(p)
Options
(p)
Outstanding at the beginning of the period
17,835,628
33
20,231,334
35
Exercised during the period
(4,306,470)
32
(3,536,539)
34
Granted during the period
5,022,240
30
4,988,669
33
Forfeited/lapsed during the period
(2,447,511)
33
(3,847,836)
44
Outstanding at the end of the period
16,103,887
32
17,835,628
33
Exercisable at the end of the period
2,673,154
32
792,451
35


Question: Analyse this data from a financial earnings document. What is the change in the Exercised during the period weighted average exercise price from 2017/18 to 2018/19?
Choices:
1088
-1
2
-2
4306502
Correct choice index: 3
3.3 DEPRECIATION AND AMORTIZATION
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.

Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Depreciation of property, plant and equipment
423,432
387,726
9.2
Amortization of intangible assets
57,293
45,928
24.7
480,725
433,654
10.9


Question: Analyse this data from a financial earnings document. What was the average Amortization of intangible assets between 2018 and 2019?
Choices:
51612.5
0
51610.5
45928
103221
Correct choice index: 2
repurchase of equity securities the following table provides information regarding our purchases of equity securities during the fourth quarter of 2008 : number of shares purchased average paid per share2 total number of shares purchased as part of publicly announced plans or programs maximum number of shares that may yet be purchased under the plans or programs .

Total Number  of Shares  Purchased
Average  Price  Paid per  Share<sup>2</sup>
Total Number of Shares  Purchased as Part of  Publicly Announced  Plans or Programs
Maximum  Number  ofShares  that May Yet Be  Purchased  Under the Plans  or Programs
October 1-31
29,704
$5.99
—
—
November 1-30
4,468
$3.24
—
—
December 1-31
12,850
$3.98
—
—
Total<sup>1</sup>
47,022
$5.18
—
—

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47022 $ 5.18 2014 2014 1 consists of restricted shares of our common stock withheld under the terms of grants under employee stock compensation plans to offset tax withholding obligations that occurred upon vesting and release of restricted shares during each month of the fourth quarter of 2008 ( the 201cwithheld shares 201d ) .
2 the average price per month of the withheld shares was calculated by dividing the aggregate value of the tax withholding obligations for each month by the aggregate number of shares of our common stock withheld each month. .

Question: Analyse this data from a financial earnings document. what was the average price per share from november to december?
Choices:
16.39
3.61
6426.99
7.22
-0.37
Correct choice index: 1