trismik/FinRAG huggingface dataset:
Goodwill
The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):

January 31, 2020
February 1, 2019
Balance, beginning of the year
$7,418
$6,660
Increase in goodwill related to business combinations
1,911
784
Other adjustment
—
(26)
Balance, end of the year
$9,329
$7,418


Question: Analyse this data from a financial earnings document. What was the change in the Increase in goodwill related to business combinations between 2019 and 2020?
Choices:
1127
-1127
2695
-5507
1498224
Correct choice index: 0
Goodwill Impairment and Restructuring Charges
A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,
Change Amount
2018
2017
(dollars in thousands)
Goodwill impairment and restructuring charges:
Restructuring charges
$ -
$752
$(752)
Goodwill impairment
9,174
8,418
756
Total goodwill impairment and restructuring charges
$9,174
$9,170
$4


Question: Analyse this data from a financial earnings document. What is the value of the 2017 restructuring charges as a percentage of the 2017 total goodwill impairment and restructuring charges?
Choices:
100
18800
-841800
1219.4
8.2
Correct choice index: 4
The amount of our operating expenses increased by $43 million on a sequential basis, mainly driven by seasonality and salary dynamic.
On a year-over-year basis, our operating expenses increased by $42 million, mainly due to salary dynamic and increased spending on certain R&D programs, partially offset by favorable currency effects, net of hedging.
Fourth quarter 2019 R&D expenses were net of research tax credits in France and Italy, which amounted to $37 million, compared to $29 million in the third quarter of 2019 and $39 million in the fourth quarter of 2018.

Three Months Ended
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
Selling, general and administrative expenses
$(285)
$(267)
$(285)
(6.3)%
0.4%
Research and development expenses
(387)
(362)
(345)
(7.0)
(12.3)
Total operating expenses
$(672)
$(629)
$(630)
(6.7)%
(6.6)%
As percentage of net revenues
(24.4)%
(24.7)%
(23.8)%
+30 bps
-60 bps


Question: Analyse this data from a financial earnings document. What is the average Research and development expenses for the period December 31, 2019 and 2018?
Choices:
366000
366
224
202
21
Correct choice index: 1
american tower corporation and subsidiaries notes to consolidated financial statements the valuation allowance increased from $ 47.8 million as of december 31 , 2009 to $ 48.2 million as of december 31 , 2010 .
the increase was primarily due to valuation allowances on foreign loss carryforwards .
at december 31 , 2010 , the company has provided a valuation allowance of approximately $ 48.2 million which primarily relates to state net operating loss carryforwards , equity investments and foreign items .
the company has not provided a valuation allowance for the remaining deferred tax assets , primarily its federal net operating loss carryforwards , as management believes the company will have sufficient taxable income to realize these federal net operating loss carryforwards during the twenty-year tax carryforward period .
valuation allowances may be reversed if related deferred tax assets are deemed realizable based on changes in facts and circumstances relevant to the assets 2019 recoverability .
the recoverability of the company 2019s remaining net deferred tax asset has been assessed utilizing projections based on its current operations .
the projections show a significant decrease in depreciation in the later years of the carryforward period as a result of a significant portion of its assets being fully depreciated during the first fifteen years of the carryforward period .
accordingly , the recoverability of the net deferred tax asset is not dependent on material improvements to operations , material asset sales or other non-routine transactions .
based on its current outlook of future taxable income during the carryforward period , management believes that the net deferred tax asset will be realized .
the company 2019s deferred tax assets as of december 31 , 2010 and 2009 in the table above do not include $ 122.1 million and $ 113.9 million , respectively , of excess tax benefits from the exercises of employee stock options that are a component of net operating losses .
total stockholders 2019 equity as of december 31 , 2010 will be increased by $ 122.1 million if and when any such excess tax benefits are ultimately realized .
at december 31 , 2010 , the company had net federal and state operating loss carryforwards available to reduce future federal and state taxable income of approximately $ 1.2 billion , including losses related to employee stock options of $ 0.3 billion .
if not utilized , the company 2019s net operating loss carryforwards expire as follows ( in thousands ) : .

Years ended December 31,
Federal
State
Foreign
2011 to 2015
$—
$—
$503
2016 to 2020
—
331,315
5,509
2021 to 2025
774,209
576,780
—
2026 to 2030
423,398
279,908
92,412
Total
$1,197,607
$1,188,003
$98,424

in addition , the company has mexican tax credits of $ 5.2 million which if not utilized would expire in 2017. .

Question: Analyse this data from a financial earnings document. at december 31 , 2010 what was the percent of the total net operating loss carry forwards set to expire between 2021 and 2025
Choices:
2.76594
0.64646
0.23372
1
-423398
Correct choice index: 1
page 15 of 100 shareholder return performance the line graph below compares the annual percentage change in ball corporation 2019s cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2010 .
it assumes $ 100 was invested on december 31 , 2005 , and that all dividends were reinvested .
the dow jones containers & packaging index total return has been weighted by market capitalization .
total return analysis .

12/31/05
12/31/06
12/31/07
12/31/08
12/31/09
12/31/10
Ball Corporation
$100.00
$110.86
$115.36
$107.58
$134.96
$178.93
DJ Containers & Packaging Index
$100.00
$112.09
$119.63
$75.00
$105.34
$123.56
S&P 500 Index
$100.00
$115.80
$122.16
$76.96
$97.33
$111.99
Copyright© 2011 Standard & Poor’s, a division of The McGraw-Hill Companies Inc. All rights reserved. (www.researchdatagroup.com/S&P.htm)
Copyright© 2011 Dow Jones & Company. All rights reserved.

.

Question: Analyse this data from a financial earnings document. what was the percentage cumulative total shareholder return for ball corporation for the five year period ending 12/31/10?
Choices:
1
0.6388
-0.7893
0.7893
0.3927
Correct choice index: 3
Cash Conversion Cycle
The following table presents the components of our cash conversion cycle for the fourth quarter of each of the past three fiscal years:
(1) Days sales outstanding, referred to as DSO, calculates the average collection period of our receivables. DSO is based on ending accounts receivable and net revenue for each period. DSO is calculated by dividing accounts receivable by average net revenue per day for the current quarter (91 days for each of the fourth quarters presented above). The year over year increases in DSO in the fourth quarter of fiscal 2019 and fiscal 2018 were primarily due to less favorable shipping linearity and, in the case of fiscal 2019, one of our major distributors choosing not to take advantage of an early payment discount.
(2) Days inventory outstanding, referred to as DIO, measures the average number of days from procurement to sale of our products. DIO is based on ending inventory and cost of revenues for each period. DIO is calculated by dividing ending inventory by average cost of revenues per day for the current quarter. The increase in DIO in the fourth quarter of fiscal 2019 compared to the corresponding period of fiscal 2018 was primarily due to higher levels of finished goods on hand at the end of fiscal 2019. Compared to the corresponding period in fiscal 2017, the decrease in DIO in the fourth quarter of fiscal 2018 was due primarily to strong product sales towards the end of the fourth quarter of fiscal 2018.
(3) Days payables outstanding, referred to as DPO, calculates the average number of days our payables remain outstanding before payment. DPO is based on ending accounts payable and cost of revenues for each period. DPO is calculated by dividing accounts payable by average cost of revenues per day for the current quarter. DPO for the fourth quarter of fiscal 2019 was relatively unchanged compared to the fourth quarter of fiscal 2018, while it increased compared to the corresponding period in fiscal 2017 was primarily the result of improved vendor payables management and extensions of payment terms with our suppliers.
(4) The cash conversion cycle is the sum of DSO and DIO less DPO. Items which may cause the cash conversion cycle in a particular period to differ include, but are not limited to, changes in business mix, changes in payment terms (including extended payment terms from suppliers), the extent of shipment linearity, seasonal trends and the timing of revenue recognition and inventory purchases within the period.

Three Months Ended
(in days)
Three Months Ended
April 26, 2019
April 27, 2018
April 28, 2017
Days sales outstanding (1)
70
58
45
Days inventory outstanding (2)
21
18
26
Days payables outstanding (3)
(87)
(90)
(56)
Cash conversion cycle (4)
3
(14 )
15
Days may not add due to rounding


Question: Analyse this data from a financial earnings document. What was the change in day sales outstanding between 2018 and 2019?
Choices:
4060
-61
0
-12
12
Correct choice index: 4
MICROCHIP TECHNOLOGY INCORPORATED AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (in millions)
Schedule of restricted cash:
(2) During the fiscal year ended March 31, 2019, the Company adopted ASU 2016-18 - Statement of Cash Flows: Restricted Cash. The following table presents the balance of restricted cash which consists of cash denominated in a foreign currency and restricted in use due to a foreign taxing authority requirement (in millions):

Year ended March 31,
2019
2018
2017
Effect of foreign exchange rate changes on cash and cash equivalents
—
—
(1.0)
Net decrease in cash and cash equivalents
(472.7)
(7.4)
(1,184.0)
Cash and cash equivalents, and restricted cash at beginning of period (2)
901.3
908.7
2,092.7
Cash and cash equivalents, and restricted cash at end of period (2)
$428.6
$901.3
$908.7


Question: Analyse this data from a financial earnings document. What was the change in Cash and cash equivalents, and restricted cash at beginning of period between 2017 and 2018?
Choices:
-2095
-12
0
-3277
-1184
Correct choice index: 4
Note 23 Provisions
(1) Other includes environmental, vacant space and legal provisions
AROs reflect management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception. Cash outflows associated with our ARO liabilities are generally expected to occur at the restoration dates of the assets to which they relate, which are long-term in nature. The timing and extent of restoration work that will be ultimately required for these sites is uncertain.

FOR THE YEAR ENDED DECEMBER 31
NOTE
AROs
OTHER (1)
TOTAL
January 1, 2019
199
172
371
Additions
21
24
45
Usage
(4)
(52)
(56)
Reversals
(17)
(1)
(18)
Adoption of IFRS 16
–
(11)
(11)
December 31, 2019
199
132
331
Current
20
16
17
33
Non-current
25
183
115
298
December 31, 2019
199
132
331


Question: Analyse this data from a financial earnings document. What is the difference in the amount of non-current provisions between AROs and Other?
Choices:
0
-16
158
68
101
Correct choice index: 3
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
21. Related Party Transactions
The Group had the following balances with related parties which have been included in the consolidated statements of financial position:
Current Assets
Dividends receivable and other amounts due from related parties
On June 28, 2019, GasLog transferred to Golar its 100 shares of the common capital stock of the Cool Pool Limited (Note 1). As of December 31, 2019, the receivable balance from the Cool Pool is nil.

As of December 31,
2018
2019
Dividends receivable from associate (Note 5)
885
450
Due from The Cool Pool Limited
32,397
—
Other receivables
113
123
Total
33,395
573


Question: Analyse this data from a financial earnings document. What was the change in other receivables from 2018 to 2019?
Choices:
1
118
337
-112
10
Correct choice index: 4
The Monte Carlo simulation assumptions used for the periods presented were as follows:
As of January 3, 2020, there was $12 million of unrecognized compensation cost, net of estimated forfeitures, which is expected to be recognized over a weighted average period of 1.7 years. The fair value of performance-based stock awards that vested in fiscal 2019, 2018 and 2017 was $9 million, $13 million, and $4 million, respectively.

Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
Expected volatility
22.02%
25.37%
27.19%
Risk free rate of return
2.39%
2.35%
1.53%
Weighted average grant date stock price
$62.66
$65.00
$53.73


Question: Analyse this data from a financial earnings document. What was the change in the Expected volatility from 2017 to 2018?
Choices:
-15.19
1.81
-0.12
0.81
-1.82
Correct choice index: 4
free cash flow conversion rate and total cash returned to shareholders as a percentage of free cash we believe these measures provide useful information to investors because they are important for assessing our efficiency in converting earnings to cash and returning cash to shareholders .
the calculation of free cash flow conversion rate and net cash provided by operating activities conversion rate , its equivalent gaap measure , follows: .

In Millions
Fiscal 2018
Net earnings, including earnings attributable to redeemable and noncontrolling interests, asreported
$2,163.0
Provisional net tax benefit (a)
$(523.5)
Mark-to-marketeffects, net of tax (b)
(22.1)
Acquisition transaction and integration costs, net of tax (c)
58.5
Restructuring costs, net of tax (d)
61.4
Project-related costs, net of tax (d)
8.0
Intangible asset impairments, net of tax (e)
64.9
Tax adjustment (a)
40.9
CPW restructuring costs, net of tax
1.8
Adjusted net earnings, including earnings attributable to redeemable and noncontrollinginterests
1,852.9
Net cash provided by operating activities
2,841.0
Purchases of land, buildings, and equipment
(622.7)
Free cash flow
$2,218.3
Net cash provided by operating activities conversion rate
131%
Free cash flow conversion rate
120%

( a ) see note 14 to the consolidated financial statements in item 8 of this report .
( b ) see note 7 to the consolidated financial statements in item 8 of this report .
( c ) see note 3 to the consolidated financial statements in item 8 of this report .
( d ) see note 4 to the consolidated financial statements in item 8 of this report .
( e ) see note 6 to the consolidated financial statements in item 8 of this report .
see our reconciliation below of the effective income tax rate as reported to the effective income tax rate excluding certain items affecting comparability for the tax impact of each item affecting comparability. .

Question: Analyse this data from a financial earnings document. in 2018 what was the ratio of the net earnings to the net cash provided by operating activities
Choices:
0.76135
6.09081
270.375
1.31345
540.75
Correct choice index: 0
ITEM 6. SELECTED FINANCIAL DATA
The following selected consolidated financial data is not necessarily indicative of results of future operations, and should be read in conjunction with Item 7, “Management's Discussion and Analysis of Financial Condition and Results of Operations,” and the consolidated financial statements and related notes thereto included in Item 8 of this Form 10-K to fully understand factors that may affect the comparability of the information presented below.
The financial data for the fiscal years ended January 31, 2019 and 2018 are derived from, and are qualified by reference to, the audited consolidated financial statements that are included in this Form 10-K. The Consolidated Statements of Operations and the Consolidated Statements of Cash Flows data for the fiscal year ended January 31, 2017 are derived from, and are qualified by reference to, the audited consolidated financial statements that are included in this Form 10-K. The Consolidated Balance Sheet data for the fiscal year ended January 31, 2017 and the remaining financial data for the fiscal years ended January 31, 2016 and 2015 are derived from audited, consolidated financial statements which are not included in this Form 10-K.
(1) Reflects the impact of the adoption of new accounting standards in fiscal year 2019 related to revenue recognition. See Part II, Item 8, Note 1, Business and Summary of Significant Accounting Policies, Accounting Standards Adopted, of our consolidated financial statements for additional information.

Fiscal Year Ended January 31,
2019 (1)
2018
2017
2016
2015
(In millions, except per share data)
For the fiscal year:
Net revenue
$2,569.8
$2,056.6
$2,031.0
$2,504.1
$2,512.2
(Loss) income from operations
(25.0)
(509.1)
(499.6)
1.3
120.7
Net (loss) income
(80.8)
(566.9)
(582.1)
(330.5)
81.8
Cash flow from operations
$377.1
$0.9
$169.7
$414.0
$708.6
Common stock data:
Basic net (loss) income per share
$(0.37)
$(2.58)
$(2.61)
$(1.46)
$0.36
Diluted net (loss) income per share
$(0.37)
$(2.58)
$(2.61)
$(1.46)
$0.35
At year end:
Total assets
$4,729.2
$4,113.6
$4,798.1
$5,515.3
$4,909.7
Long-term liabilities
2,638.9
2,246.4
1,879.1
2,304.7
1,290.4
Stockholders’ (deficit) equity
$(210.9)
$(256.0)
$733.6
$1,619.6
$2,219.2


Question: Analyse this data from a financial earnings document. What is the average net income from 2015 to 2019?
Choices:
-295.7
-9327.3
196.2
16.4
-1138.9
Correct choice index: 0
Uncertain Tax Positions
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Out of $2.1 million of unrecognized tax benefits, there are no unrecognized tax benefits that would result in a change in the Company's effective tax rate if recognized in future years. The accrued interest and penalties related to uncertain tax positions was not significant for December 29, 2019, December 30, 2018 and December 31, 2017.
The Company is not currently under tax examination and the Company’s historical net operating loss and credit carryforwards may be adjusted bythe Internal Revenue Service, and other tax authorities until the statute closes on the year in which such tax attributes are utilized. The Company estimates that its unrecognized tax benefits will not change significantly within the next twelve months.
The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. The U.S. tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits.

December 29, 2019
December 30,2018
December 31, 2017
Beginning balance of unrecognized tax benefits
$2,161
$2,107
$2,014
Additions for tax positions related to the prior year
(46)
(2)
16
Additions for tax positions related to the current year
88
125
77
Lapse of statutes of limitations
(86)
(69)
—
Ending balance of unrecognized tax benefits
$2,117
$2,161
$2,107


Question: Analyse this data from a financial earnings document. What is the average additions for tax positions related to the prior year in 2018 and 2019?
Choices:
-23
-24
-48
1
-1082
Correct choice index: 1
16. SHARE-BASED PAYMENTS
a. Employee Share Plan
The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company’s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company.
Details of the movement in employee shares under the ESP are as follows:
The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).

2019
2018
No. of Shares
No. of Shares
Number of shares at beginning of year
114,758
137,227
Number of shares distributed to employees
45,560
42,480
Number of shares transferred to main share registry and/or disposed of
(44,526)
(64,949)
Number of shares at year end
115,792
114,758


Question: Analyse this data from a financial earnings document. What was the difference between the number of shares at the beginning and end of year 2019?
Choices:
1034
0
13288058336
-1034
-114751
Correct choice index: 0
Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
* Not meaningful
On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .

Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Transitional and other employee related costs
$49
3%
4%
$48
Stock-based compensation
—
-100%
-100%
1
Professional fees and other, net
16
373%
426%
3
Business combination adjustments, net
(21)
*
*
—
Total acquisition related and other expenses
$44
-15%
-13%
$52


Question: Analyse this data from a financial earnings document. What was the total amount spent on transitional and other employee related costs and professional fees and other, net in 2019?
Choices:
784
65
-61
58
49
Correct choice index: 1