trismik/FinRAG huggingface dataset:
grants of restricted awards are subject to forfeiture if a grantee , among other conditions , leaves our employment prior to expiration of the restricted period .
new grants of restricted awards generally vest one year after the date of grant in 25% ( 25 % ) increments over a four year period , with the exception of tsrs which vest after a three year period .
the following table summarizes the changes in non-vested restricted stock awards for the years ended may 31 , 2013 and 2012 ( share awards in thousands ) : shares weighted average grant-date fair value .

Shares
Weighted AverageGrant-DateFair Value
Non-vested at May 31, 2011
869
$40
Granted
472
48
Vested
(321)
40
Forfeited
(79)
43
Non-vested at May 31, 2012
941
44
Granted
561
44
Vested
(315)
43
Forfeited
(91)
44
Non-vested at May 31, 2013
1,096
$44

the total fair value of share awards vested during the years ended may 31 , 2013 , 2012 and 2011 was $ 13.6 million , $ 12.9 million and $ 10.8 million , respectively .
we recognized compensation expense for restricted stock of $ 16.2 million , $ 13.6 million , and $ 12.5 million in the years ended may 31 , 2013 , 2012 and 2011 , respectively .
as of may 31 , 2013 , there was $ 33.5 million of total unrecognized compensation cost related to unvested restricted stock awards that is expected to be recognized over a weighted average period of 2.5 years .
employee stock purchase plan we have an employee stock purchase plan under which the sale of 2.4 million shares of our common stock has been authorized .
employees may designate up to the lesser of $ 25000 or 20% ( 20 % ) of their annual compensation for the purchase of stock .
the price for shares purchased under the plan is 85% ( 85 % ) of the market value on the last day of the quarterly purchase period .
as of may 31 , 2013 , 1.0 million shares had been issued under this plan , with 1.4 million shares reserved for future issuance .
we recognized compensation expense for the plan of $ 0.5 million in the years ended may 31 , 2013 , 2012 and 2011 .
the weighted average grant-date fair value of each designated share purchased under this plan during the years ended may 31 , 2013 , 2012 and 2011 was $ 6 , $ 7 and $ 6 , respectively , which represents the fair value of the 15% ( 15 % ) discount .
stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant in 25% ( 25 % ) increments over a four year period .
the plans provide for accelerated vesting under certain conditions .
there were no options granted under the plans during the years ended may 31 , 2013 and may 31 , 2012. .

Question: Analyse this data from a financial earnings document. what was the total number of grants were forfeited?
Choices:
170.0
2125
0.9
-12
182
Correct choice index: 0
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
The provision for uncertain tax positions relates to business in territories outside of the US.
The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity.
The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years.
Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,
2019
2018
2017
Balance at January 1
$1,402
$1,271
$276
Increases for tax positions related to the current year
—
131
995
Decreases for tax positions related to the current year
(1,402)
—
—
Balance at December 31
$—
$1,402
$1,271


Question: Analyse this data from a financial earnings document. What is the change in balance between 2017 and 2018 at January 1?
Choices:
995
1140
-995
-275
995000
Correct choice index: 0
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 11. PROPERTY AND EQUIPMENT, NET
Property and equipment, net is comprised of the following:

December 31,
2019
2018
Buildings and land
$1,693
$1,737
Machinery and equipment
108,945
41,330
Computer and communication equipment
29,106
24,051
Furniture and fixtures
4,119
3,203
Vehicles
262
282
Leasehold improvements
33,041
20,593
Construction in process
9,089
867
186,255
92,063
Less: Accumulated depreciation
(78,146)
(60,794)
Property and equipment, net
$108,109
$31,269


Question: Analyse this data from a financial earnings document. What was the sum of the three highest property and equipment in 2019?
Choices:
173255
171092
170256
42
138051
Correct choice index: 1
Retail TV
(1) As of January 1, 2019, we are no longer reporting wholesale subscribers in our TV subscriber base reflecting our focus on the retail market. Consequently, we restated previously reported 2018 subscribers for comparability.
Retail IPTV net subscriber activations decreased by 17.4% in 2019, compared to last year, resulting from the impact of a maturing Fibe TV market, slower new service footprint growth and greater substitution of traditional TV services with OTT services, partly offset by higher Alt TV activations.
Retail satellite TV net customer losses improved by 4.3% compared to 2018, attributable to lower deactivations, reflecting a more mature subscriber base geographically better-suited for satellite TV service.
Total retail TV net subscriber activations (IPTV and satellite TV combined) decreased by 71.9% in 2019, compared to last year, due to lower IPTV net activations, moderated by fewer satellite TV net losses.
Retail IPTV subscribers at December 31, 2019 totaled 1,767,182, up 5.5% from 1,675,706 subscribers reported at the end of 2018.
Retail satellite TV subscribers at December 31, 2019 totaled 1,005,282, down 7.8% from 1,090,705 subscribers at the end of last year.
Total retail TV subscribers (IPTV and satellite TV combined) at December 31, 2019 were 2,772,464, representing a 0.2% increase since the end of 2018.

2019
2018
CHANGE
% CHANGE
Retail net subscriber activations (losses) (1)
6,053
21,559
(15,506)
(71.9%)
IPTV
91,476
110,790
(19,314)
(17.4%)
Satellite
(85,423)
(89,231)
3,808
4.3%
Total retail subscribers (1)
2,772,464
2,766,411
6,053
0.2%
IPTV
1,767,182
1,675,706
91,476
5.5%
Satellite
1,005,282
1,090,705
(85,423)
(7.8%)


Question: Analyse this data from a financial earnings document. What is the percentage of IPTV subscribers out of the total retail subscribers in 2019?
Choices:
63.74
1068103.13
-99.36
0.05
59.74
Correct choice index: 0
NOTE 21 — QUARTERLY INFORMATION (UNAUDITED)
(a) Reflects the $157 million net charge related to the enactment of the TCJA for the second quarter and the $2.6 billion net income tax benefit related to the intangible property transfers for the fourth quarter, which together increased net income by $2.4 billion for fiscal year 2019. See Note 12 – Income Taxes for further information.
(b) Reflects the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers, which decreased (increased) diluted EPS $0.02 for the second quarter, $(0.34) for the fourth quarter, and $(0.31) for fiscal year 2019.
(c) Reflects the net charge (benefit) related to the enactment of the TCJA of $13.8 billion for the second quarter, $(104) million for the fourth quarter, and $13.7 billion for fiscal year 2018.
(d) Reflects the net charge (benefit) related to the enactment of the TCJA, which decreased (increased) diluted EPS $1.78 for the second quarter, $(0.01) for the fourth quarter, and $1.75 for fiscal year 2018.

(In millions, except per share amounts)
Quarter Ended
September 30
December 31
March 31
June 30
Total
Fiscal Year 2019
Revenue
$  29,084
$  32,471
$  30,571
$  33,717
$  125,843
Gross margin
19,179
20,048
20,401
23,305
82,933
Operating income
9,955
10,258
10,341
12,405
42,959
Net income (a)
8,824
8,420
8,809
13,187
39,240
Basic earnings per share
1.15
1.09
1.15
1.72
5.11
Diluted earnings per share (b)
1.14
1.08
1.14
1.71
5.06
Fiscal Year 2018
Revenue
$  24,538
$ 28,918
$ 26,819
$ 30,085
$ 110,360
Gross margin
16,260
17,854
17,550
20,343
72,007
Operating income
7,708
8,679
8,292
10,379
35,058
Net income (loss) (c)
6,576
(6,302)
7,424
8,873
16,571
Basic earnings (loss) per share
0.85
(0.82)
0.96
1.15
2.15
Diluted earnings (loss) per share (d)
0.84
(0.82)
0.95
1.14
2.13


Question: Analyse this data from a financial earnings document. How much would diluted earnings per share for fiscal year 2018 be without the net charge (benefit) related to the enactment of the TCJA?
Choices:
0.38
4.26
3.91
-2.13
3.88
Correct choice index: 4
The Company’s unused short-term lines of credit amounted to NT$77,658 million and NT$64,169 million as of December 31, 2018 and 2019, respectively.
(10) Short-Term Loans

As of December 31,
2018
2019
NT$(In Thousands)
NT$(In Thousands)
Unsecured bank loans
$7,780,552
$8,080,200
Unsecured other loans
5,323,256
3,935,006
Total
$13,103,808
$12,015,206


Question: Analyse this data from a financial earnings document. What is the total Unsecured bank loans?
Choices:
158608
62868416270400
21184008
-299648
15860752
Correct choice index: 4
17. Personnel expenses
Personnel expenses can be broken down as follows:
Wages and salaries include expenses relating to restructuring measures and severance payments of €23 million (2017/18: €19 million). The variable remuneration rose from €52 million in financial year 2017/18 to €81 million in financial year 2018/19. Wages and salaries also include expenses for long-term remuneration components totalling €7 million (2017/18: €16 million).

€ million
2017/2018
2018/2019
Wages and salaries
2,173
2,264
Social security expenses, expenses for post-employment benefits and related employee benefits
552
552
thereof for post-employment benefits
(43)
(41)
2,725
2,816


Question: Analyse this data from a financial earnings document. What was the percentage change in personnel expenses in 2018/2019 from 2017/2018?
Choices:
10000
3.34
3.23
2.7
102.64
Correct choice index: 1
4.11 Income Taxes
The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.0% for both 2019 and 2018.
Income taxes in 2019 increased by $138 million, compared to 2018, mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019.

FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%


Question: Analyse this data from a financial earnings document. What is the total amount of uncertain tax positions in 2018 and 2019?
Choices:
42
-1003
35
83
136
Correct choice index: 3
13. Other investments
The Group holds a number of other listed and unlisted investments, mainly comprising managed funds, loan notes, deposits and government bonds.
Accounting policies
Other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, including transaction costs.
Debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method, less any impairment. Debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss.
Equity securities are classified and measured at fair value through other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment. See note 1 “Basis of preparation” for previous measurement categories applicable to the comparative balances at 31 March 2018
Debt securities include loan notes of US$nil (2018: US$2.5 billion (€2.0 billion) issued by Verizon Communications Inc. as part of the Group’s disposal of its interest in Verizon Wireless all of which is recorded within non-current assets and €0.8 billion (2018: €0.9 billion) issued by VodafoneZiggo Holding B.V.
1  Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.
2  Items are measured at amortised cost and the carrying amount approximates fair value.

2019
2018
€m
€m
Included within non-current assets:
Equity securities1
48
47
Debt securities2
822
3,157
870
3,204


Question: Analyse this data from a financial earnings document. What is the average debt securities?
Choices:
1989500
2013.5
3157
-1989.5
1989.5
Correct choice index: 4
The Company maintains liabilities for uncertain tax positions. These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available, including changes in tax regulations, the outcome of relevant court cases, and other information. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):
The unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain IP rights to one of the Company’s foreign subsidiaries as part of the Company’s tax reorganization completed in 2015. The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense. As of December 31, 2019, the Company accrued interest or penalties related to uncertain tax positions in the amount of $25,000. As of December 31, 2019, the total amount of unrecognized tax benefits that would affect the Company’s effective tax rate, if recognized, is $97,000.
Because the Company has net operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreign taxing authorities may examine the Company’s tax returns for all years from 2000 through the current period.

Years Ended December 31,
2019
2018
2017
Balance at beginning of year
$4,611
$4,672
$6,232
Gross increases for tax positions of prior years
394
—
—
Gross decreases for federal tax rate change for tax positions of prior years
—
—
(1,670)
Gross increases for tax positions of current year
34
45
110
Lapse of statute of limitations
(213)
(106)
—
Balance at end of year
$4,826
4,611
4,672


Question: Analyse this data from a financial earnings document. What was the average Gross increases for tax positions of current year for 2017-2019?
Choices:
6
-505
189
63
38
Correct choice index: 3
a. Analysis of revenue growth
On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates.
FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below:
Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency
Weightage (%)
FY 2019 `
FY 2018 `
% Change YoY
USD
53.6
70.07
64.49
8.7
GBP
13.9
91.60
86.05
6.5
EUR
10.1
80.82
76.16
6.1
Breakup of revenue growth
FY 2019 (%)
FY 2018 (%)
Business growth
11.4
6.7
Impact of exchange rate
7.6
(2.3)
Total growth
19.0
4.4


Question: Analyse this data from a financial earnings document. What is the average USD-EUR exchange rate in FY 2019?
Choices:
0.95
0.87
1
0.81
866988.37
Correct choice index: 1
Cost of Revenue
Cost of revenue increased by $15.3 million in 2018 compared to 2017. The increase was primarily due to a $7.2 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 128 employees as of December 31, 2017 to 173 employees as of December 31, 2018. The remaining increase was principally the result of a $7.0 million increase in hosting, software and messaging costs, a $0.6 million increase attributed to office related expenses to support revenue generating activities and a $0.4 million increase in depreciation and amortization expense attributable to our acquired intangible assets.
Gross margin percentage decreased due to our continued investment in personnel and infrastructure to support our growth in revenue.

Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
Cost of revenue
$ 46,810
$ 31,503
$ 15,307
48.6%
Gross margin %
68%
70%


Question: Analyse this data from a financial earnings document. What is the change in the gross margin between 2018 and 2019?
Choices:
2
1
-2
-15239
138
Correct choice index: 2
Other Non-current Liabilities
Other non-current liabilities consisted of the following (in thousands):

2019
2018
Lease liabilities
$28,046
$—
Other
708
534
Total other non-current liabilities
$28,754
$534


Question: Analyse this data from a financial earnings document. What is the sum of other liabilities in 2019 and 2018?
Choices:
174
1416
1242000
1242
28754
Correct choice index: 3
Interest Expense
Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest:

Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Interest expense:
Gross interest expense
$2,093
2,230
1,559
Capitalized interest
(72)
(53)
(78)
Total interest expense
$2,021
2,177
1,481


Question: Analyse this data from a financial earnings document. What is the change in the gross interest expense in 2019 from 2018?
Choices:
-2308
1
137
-209
-137
Correct choice index: 4
Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation’s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due.
The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:

At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Less than 60 days past due
18,645
32,857
60 to 90 days past due
899
3,022
More than 90 days past due
3,074
4,923
22,618
40,802


Question: Analyse this data from a financial earnings document. What was the average trade accounts receivable 60 to 90 days past due?
Choices:
1960.5
10833.5
4982.5
-1960.5
0.1
Correct choice index: 0
Note 21 Debt due within one year
(1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314 million in U.S. dollars ($3,156 million in Canadian dollars) as at December 31, 2019 and December 31, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 26, Financial and capital management, for additional details.
(2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December 31, 2019 and the current portion of finance leases of $466 million as at December 31, 2018.

FOR THE YEAR ENDED DECEMBER 31
NOTE
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019
2019
2018
Notes payable (1)
26
2.03%
1,994
3,201
Loans secured by trade receivables
26
2.71%
1,050
919
Long-term debt due within one year (2)
22
4.77%
837
525
Total debt due within one year
3,881
4,645


Question: Analyse this data from a financial earnings document. What is the total long-term debt due within one year in 2018 and 2019?
Choices:
1362
2
1612
1756
547
Correct choice index: 0
Restricted Stock Units
The Company intends to settle all vested restricted stock unit payments held by United States-based participants in shares of the Company’s common stock and classifies these awards as equity awards in its Consolidated Balance Sheets. Awards held by participants who are based outside of the United States will be settled in cash and are classified within accrued and other current liabilities on the Consolidated Balance Sheets as of December 31, 2019 and 2018
The following table summarizes the activity related to the unvested restricted stock units during the years ended December 31, 2019 and 2018:
Unrecognized compensation expense related to unvested restricted stock units was $731 at December 31, 2019, which is expected to be recognized as expense over the weighted-average period of 0.7 years.
During the years ended December 31, 2019 and 2018, the Company issued 642,520 and 782,364 shares, respectively, of common stock to participants of the 2016 Plan based in the United States, after withholding approximately 261,335 and 472,965 shares, respectively, to satisfy tax withholding obligations. The Company made a cash payment of $181 and $1,495 to cover employee withholding taxes upon the settlement of these vested restricted stock units during the years ended December 31, 2019 and 2018, respectively. During the years ended December 31, 2019 and 2018, the Company also paid $0 and $300 to cash-settle 16 and 100,025 vested restricted stock units by agreement with the Chief Operating Officer in relation to certain grants made to him and to pay cash in lieu of fractional shares for vested units held by participants based in the United States.

Number of Units
Weighted-Average Grant-Date Fair Value
Unvested restricted stock units outstanding - December 31, 2017
3,106,024
$3.43
Granted
853,736
1.46
Vested
(1,583,399)
3.18
Forfeited
(563,400)
3.39
Unvested restricted stock units outstanding - December 31, 2018
1,812,961
$2.74
Granted
60,000
$0.98
Vested
(904,096)
$2.67
Forfeited
(263,450)
$2.71
Unvested restricted stock units outstanding - December 31, 2019
705,415
$2.68


Question: Analyse this data from a financial earnings document. What is the average number of units granted in 2017 and 2018?
Choices:
15
421182
913736
0
456868
Correct choice index: 4