trismik/FinRAG huggingface dataset:
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)
Credit risk
Credit risk is the risk that a counterparty will fail to discharge its obligations and cause a financial loss and arises from cash and cash equivalents, short-term investments, favorable derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including trade and other receivables, dividends receivable and other amounts due from related parties. The Group is exposed to credit risk in the event of non-performance by any of its counterparties. To limit this risk, the Group currently deals primarily with financial institutions and customers with high credit ratings.
For the year ended December 31, 2019, 70.0% of the Group’s revenue was earned from Shell (December 31, 2018 and December 31, 2017, 74.2% and 92.6%, respectively) and accounts receivable were not collateralized; however, management believes that the credit risk is partially offset by the creditworthiness of the Group’s counterparties. BG Group was acquired by Shell on February 15, 2016. This acquisition does not impact the contractual obligations under the existing charter party agreements. The Group did not experience significant credit losses on its accounts receivable portfolio during the three years ended December 31, 2019. The carrying amount of financial assets recorded in the consolidated financial statements represents the Group’s maximum exposure to credit risk. Management monitors exposure to credit risk, and they believe that there is no substantial credit risk arising from the Group’s counterparties.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.

As of December 31,
2018
2019
Cash and cash equivalents
342,594
263,747
Short-term investments
25,000
4,500
Trade and other receivables
20,244
24,900
Dividends receivable and other amounts due from related parties
33,395
573
Derivative financial instruments
15,188
4,001


Question: Analyse this data from a financial earnings document. What was the change in short-term investments from 2018 to 2019?
Choices:
3927
-20500000
-5
-9812
-20500
Correct choice index: 4
16. Income Taxes
The provisions (benefits) for income taxes differed from the amount computed by applying the federal statutory income tax rate to income (loss) before income taxes due to the following items for the years ended December 31, 2019 and 2018 (in millions):
The income tax benefit as of December 31, 2019 is $20.6 million. The benefit was primarily driven by a net valuation allowance release of $37.4 million related to the Insurance segment partially offset by an impairment of goodwill which is not deductible for tax purposes. The Insurance segment is profitable in 2019 and in a three-year overall cumulative income position as of December 31, 2019.
The profitability is driven by current year income associated with favorable claims and reserve development relative to expected. Further, unrealized gains from the investment portfolio continued to grow in 2019.
The amount recorded as of December 31, 2018 primarily relates to separate state filings that do not have net operating losses available to offset income. In the third quarter of 2018, the Insurance segment acquired Humana’s long-term care business, Kanawha Insurance Company. The combined insurance entity generated a net operating loss for the year due to additional tax deductions related to increases in policy holder reserves. In addition, the bargain purchase gain is not taxable. This net operating loss was carried forward but had a valuation allowance. Additionally, the income tax expense generated from the sale of BeneVir in the second quarter of 2018 is offset by tax attributes for which a valuation allowance had been recorded. Therefore, there is no net income tax expense recorded in the income statement for the sale.

Years Ended December 31,
2019
2018
Tax provision (benefit) at federal statutory rate
$ (11.9)
$ 38.3
Permanent differences
0.3
1.5
State tax, net of federal benefit
(7.3)
6.2
Foreign rate differential
1.4
(0.9)
Minority interest
0.2
(4.6)
Executive and stock compensation
2.5
3.5
Increase (decrease) in valuation allowance
(7.6)
(43.8)
Transaction costs
0.1
1.5
Tax credits generated/utilized
(2.2)
—
Return to provision
(6.0)
15.6
ASU 2017-11 adoption
(1.3)
—
Goodwill impairment
10.9
—
Gain/loss on sale or deconsolidation of a subsidiary
—
5.7
Bargain purchase gain
—
(24.2)
Other
(1.8)
3.6
Warrant liability
2.1
—
Income tax (benefit) expense
$ (20.6)
$ 2.4


Question: Analyse this data from a financial earnings document. What was the percentage change in the Foreign rate differential from 2018 to 2019?
Choices:
-2.26
-0.56
-2.56
-1.56
2.3
Correct choice index: 2
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 forfeited in 2017 and 2018?
Choices:
826850
149975
413425
8
-413425
Correct choice index: 2
Other Key Financial Measures
The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
(1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.

Fiscal 2019
Fiscal 2018
Cash and cash equivalents and investments
$33,413
$46,548
Cash provided by operating activities
$15,831
$13,666
Deferred revenue (1)
$18,467
$19,685
Repurchases of common stock—stock repurchase program
$20,577
$17,661
Dividends
$5,979
$5,968
Inventories
$1,383
$1,846


Question: Analyse this data from a financial earnings document. What was the change in Cash provided by operating activities between 2018 and 2019?
Choices:
6911
-2165
2165000000
12944535
2165
Correct choice index: 4
1998 Employee Qualified Stock Purchase Plan (“ESPP”)
Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date.
A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows:
Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.

Fiscal year ended January 31,
2019
2018
2017
Issued shares
1.0
2.0
2.3
Average price of issued shares
$90.25
$39.03
$36.99
Weighted average grant date fair value of awards granted under the ESPP
$42.75
$32.41
$19.20


Question: Analyse this data from a financial earnings document. What was the average compensation expense over the period from 2017 to 2019?
Choices:
0.26
0.04
26.27
0.87
0.68
Correct choice index: 2
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2010 , 2009 , and 2008 ( 3 ) multilateral loans include loans funded and guaranteed by bilaterals , multilaterals , development banks and other similar institutions .
( 4 ) non-recourse debt of $ 708 million as of december 31 , 2009 was excluded from non-recourse debt and included in current and long-term liabilities of held for sale and discontinued businesses in the accompanying consolidated balance sheets .
non-recourse debt as of december 31 , 2010 is scheduled to reach maturity as set forth in the table below : december 31 , annual maturities ( in millions ) .

December 31,
Annual Maturities  (in millions)
2011
$2,577
2012
657
2013
953
2014
1,839
2015
1,138
Thereafter
7,957
Total non-recourse debt
$15,121

as of december 31 , 2010 , aes subsidiaries with facilities under construction had a total of approximately $ 432 million of committed but unused credit facilities available to fund construction and other related costs .
excluding these facilities under construction , aes subsidiaries had approximately $ 893 million in a number of available but unused committed revolving credit lines to support their working capital , debt service reserves and other business needs .
these credit lines can be used in one or more of the following ways : solely for borrowings ; solely for letters of credit ; or a combination of these uses .
the weighted average interest rate on borrowings from these facilities was 3.24% ( 3.24 % ) at december 31 , 2010 .
non-recourse debt covenants , restrictions and defaults the terms of the company 2019s non-recourse debt include certain financial and non-financial covenants .
these covenants are limited to subsidiary activity and vary among the subsidiaries .
these covenants may include but are not limited to maintenance of certain reserves , minimum levels of working capital and limitations on incurring additional indebtedness .
compliance with certain covenants may not be objectively determinable .
as of december 31 , 2010 and 2009 , approximately $ 803 million and $ 653 million , respectively , of restricted cash was maintained in accordance with certain covenants of the non-recourse debt agreements , and these amounts were included within 201crestricted cash 201d and 201cdebt service reserves and other deposits 201d in the accompanying consolidated balance sheets .
various lender and governmental provisions restrict the ability of certain of the company 2019s subsidiaries to transfer their net assets to the parent company .
such restricted net assets of subsidiaries amounted to approximately $ 5.4 billion at december 31 , 2010. .

Question: Analyse this data from a financial earnings document. what percentage of total non-recourse debt as of december 31 , 2010 is due in 2012?
Choices:
0.04318
-0.04345
23.01522
0.08257
0.04345
Correct choice index: 4
29. Share-based payments continued
Share Incentive Plan
In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.

Group
Company
2019
2018
2019
2018
£m
£m
£m
£m
Share Incentive Plan (‘SIP’)
–
0.8
–
–
Sharesave scheme (‘SAYE’)
0.3
0.3
–
–
Performance Share Plan (‘PSP’)
2.1
1.8
1.3
0.7
Deferred Annual Bonus and Single Incentive Plan
2.3
0.4
0.4
0.2
Total share-based payment charge
4.7
3.3
1.7
0.9
NI and apprenticeship levy on applicable schemes
1.2
0.4
0.6
0.1
Total charge
5.9
3.7
2.3
1.0


Question: Analyse this data from a financial earnings document. What was the percentage change in PSP payments for the Group in 2019 from 2018?
Choices:
10000
16.67
4.83
42.86
111.11
Correct choice index: 1
Other (Income) and Expense
NM—Not meaningful
Total consolidated other (income) and expense was income of $968 million in 2019 compared to expense of $1,152 million in 2018. The year-to-year change was primarily driven by: • Lower non-operating retirement-related costs ($957 million). Refer to “Retirement-Related Plans” for additional information. • Higher gains from divestitures ($833 million) reflected in Other; and • Higher net exchange gains (including derivative instruments) ($272 million). The company’s hedging programs help mitigate currency impacts in the Consolidated Income Statement.
Operating (non-GAAP) other (income) and expense was $1,431 million of income in 2019 and increased $1,010 million compared to the prior-year period. The year-to-year change was primarily driven by the same factors excluding lower non-operating retirement-related costs.

($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Other (income) and expense
Foreign currency transaction losses/(gains)
$(279)
$(427)
(34.6)%
(Gains)/losses on derivative instruments
15
434
(96.6)
Interest income
(349)
(264)
32.2
Net (gains)/losses from securities and investment assets
(32)
(101)
(67.9)
Retirement-related costs/(income)
615
1,572
(60.9)
Other
(937)
(63)
NM
Total consolidated other (income) and expense
$(968)
$1,152
NM
Non-operating adjustments
Amortization of acquired intangible assets
(2)
(2)
50.0%
Acquisition-related charges
154
0
NM
Non-operating retirement related costs/(income)
(615)
(1,572)
(60.9)%
Operating (non-GAAP) other (income) and expense
$(1,431)
$(422)
239.4%


Question: Analyse this data from a financial earnings document. What is the increase / (decrease) in the interest income from 2018 to 2019?
Choices:
92136
-85
-15
85
-351
Correct choice index: 1
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2011 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
United Parcel Service, Inc.
$100.00
$103.84
$152.16
$165.35
$154.61
$189.72
Standard & Poor’s 500 Index
$100.00
$115.99
$153.54
$174.54
$176.94
$198.09
Dow Jones Transportation Average
$100.00
$107.49
$151.97
$190.07
$158.22
$192.80

.

Question: Analyse this data from a financial earnings document. for the five year period ending 12/31/2016 what was the difference in total performance between united parcel service inc . and the dow jones transportation average?
Choices:
92.8
87.79
169.72
-3.08
0
Correct choice index: 3
the following table provides certain information as of may 31 , 2014 concerning the shares of the company 2019s common stock that may be issued under existing equity compensation plans .
for more information on these plans , see note 11 to notes to consolidated financial statements .
plan category number of securities to be issued upon exercise of outstanding options , warrants and rights weighted- average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) equity compensation plans approved by security holders 766801 $ 40.85 8945694 equity compensation plans not approved by security holders 2014 2014 2014 .

Plan category
Number of securities to be issued upon exercise of outstanding options, warrants and rights(a)
Weighted-average exerciseprice of outstanding options, warrants and rights(b)
Number of securitiesremaining available forfuture issuance under equity compensation plans (excluding securities reflected in column (a))(c)
Equity compensation plans approved by security holders
766,801
$40.85
8,945,694
Equity compensation plans not approved by security holders
—
—
—
Total
766,801
$40.85
8,945,694

the information presented in the table above includes shares of common stock available for issuance other than upon the exercise of an option , warrant or right under the employee stock purchase plan and the 2011 incentive plan .
in addition , it includes 977296 shares authorized under the amended and restated 2005 incentive plan and 584004 shares authorized under the 2000 long-term incentive plan .
as previously disclosed , we do not intend to issue shares under either the amended and restated 2005 incentive plan or the 2000 long-term incentive plan .
item 13 2014 certain relationships and related transactions , and director independence we incorporate by reference in this item 13 the information regarding certain relationships and related transactions between us and our affiliates and the independence of our directors contained under the headings 201ccertain relationships and related transactions 201d and 201cboard independence 201d from our proxy statement to be delivered in connection with our 2014 annual meeting of shareholders .
item 14 2014principal accounting fees and services we incorporate by reference in this item 14 the information regarding principal accounting fees and services contained under the heading 201cratification of the reappointment of auditors 201d from our proxy statement to be delivered in connection with our 2014 annual meeting of shareholders. .

Question: Analyse this data from a financial earnings document. what is the total value of securities approved by security holders but net yer issued , ( in millions ) ?
Choices:
8.9457
365.4316
-365.4316
116.294
476.5664
Correct choice index: 1
entergy mississippi , inc .
management's financial discussion and analysis results of operations net income 2008 compared to 2007 net income decreased $ 12.4 million primarily due to higher other operation and maintenance expenses , lower other income , and higher depreciation and amortization expenses , partially offset by higher net revenue .
2007 compared to 2006 net income increased $ 19.8 million primarily due to higher net revenue , lower other operation and maintenance expenses , higher other income , and lower interest expense , partially offset by higher depreciation and amortization expenses .
net revenue 2008 compared to 2007 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 .
following is an analysis of the change in net revenue comparing 2008 to 2007 .
amount ( in millions ) .

Amount (In Millions)
2007 net revenue
$486.9
Attala costs
9.9
Rider revenue
6.0
Base revenue
5.1
Reserve equalization
(2.4)
Net wholesale revenue
(4.0)
Other
(2.7)
2008 net revenue
$498.8

the attala costs variance is primarily due to an increase in the attala power plant costs that are recovered through the power management rider .
the net income effect of this recovery in limited to a portion representing an allowed return on equity with the remainder offset by attala power plant costs in other operation and maintenance expenses , depreciation expenses , and taxes other than income taxes .
the recovery of attala power plant costs is discussed further in "liquidity and capital resources - uses of capital" below .
the rider revenue variance is the result of a storm damage rider that became effective in october 2007 .
the establishment of this rider results in an increase in rider revenue and a corresponding increase in other operation and maintenance expense for the storm reserve with no effect on net income .
the base revenue variance is primarily due to a formula rate plan increase effective july 2007 .
the formula rate plan filing is discussed further in "state and local rate regulation" below .
the reserve equalization variance is primarily due to changes in the entergy system generation mix compared to the same period in 2007. .

Question: Analyse this data from a financial earnings document. what is the net difference in net revenue in 2008 compare to 2007?
Choices:
0
492.8
11.9
475
-485.9
Correct choice index: 2
Trading profit
The Group reported Trading profit of £128.5m in the year, growth of £5.5m, up +4.5% compared to 2017/18. Divisional contribution increased by £6.1m to £161.9m. The Grocery business recorded Divisional contribution growth of £8.3m to £138.3m while Sweet Treats Divisional contribution was £2.2m lower than the prior year at £23.6m. Group & corporate costs were £0.6m higher than the prior year.
In the first half of the year, Grocery Divisional contribution benefitted from previous changes in the promotional strategy of Ambrosia. The business reduced the depth of promotional deals it offered which resulted in lower volumes and revenue in the period but growth in Divisional contribution.
Additionally, Divisional contribution margins in the Grocery business grew 2.1 percentage points in the first half compared to the prior year. This is in line with margins two years ago, whereby margins in the prior year were impacted by a longer than expected process to recover input cost inflation seen across the Group’s categories.

£m
2018/19
2017/18
Change
Divisional contribution2
Grocery
138.3
130.0
+6.3%
Sweet Treats
23.6
25.8
(8.4%)
Total
161.9
155.8
+3.9%
Group & corporate costs
(33.4)
(32.8)
(1.8%)
Trading profit
128.5
123.0
+4.5%


Question: Analyse this data from a financial earnings document. What is the change in Divisional contribution of Grocery from 2018/19 to 2017/18?
Choices:
9.8
138.3
268.3
8.3
-1.5
Correct choice index: 3