FangyuLei/tatqa huggingface dataset:
Level 1
Level 2
Level 3
Total
RMB’Million
RMB’Million
RMB’Million
RMB’Million
As at 31 December 2019
FVPL
14,766
5,091
116,079
135,936
FVOCI
74,707
–
7,014
81,721
OFA
–
375
–
375
Other financial liabilities
–
523
1,873
2,396
As at 31 December 2018
FVPL
10,875
5,009
81,993
97,877
FVOCI
41,578
–
1,941
43,519
OFA
–
2,032
–
2,032
Other financial liabilities
–
40
4,466
4,506
3 .
3 fair value estimation the table below analyses the group ’ s financial instruments carried at fair value as at 31 december 2019 by level of the inputs to valuation techniques used to measure fair value .
such inputs are categorised into three levels within a fair value hierarchy as follows : .
quoted prices -unadjusted in active markets for identical assets or liabilities -level 1 ; .
inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly -that is as prices or indirectly -that is derived from prices -level 2 ; and .
inputs for the asset or liability that are not based on observable market data -that is unobservable inputs -level 3 .
the fair value of financial instruments traded in active markets is determined with reference to quoted market prices at the end of the reporting period .
a market is regarded as active if quoted prices are readily and regularly available from an exchange dealer broker industry group pricing service or regulatory agency and those prices represent actual and regularly occurring market transactions on an arm ’ s length basis .
these instruments are included in level 1 .
the fair value of financial instruments that are not traded in an active market is determined by using valuation techniques .
these valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates .
if all significant inputs required for evaluating the fair value of a financial instrument are observable the instrument is included in level 2 .
if one or more of the significant inputs are not based on observable market data the instrument is included in level 3 .
specific valuation techniques used to value financial instruments mainly include : • dealer quotes for similar instruments ; • the fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves ; and • other techniques such as discounted cash flow analysis are used to determine fair value for financial instruments .

Question: How is the fair value of financial instruments that are not traded in active markets determined?

Question: How much is the level 1 FVPL as at 31 December 2019?

Question: How much is the level 1 FVOCI as at 31 December 2019?

Question: How much did the level 1 FVPL change by from 2018 year end to 2019 year end?

Question: How much did the level 1 FVOCI change by from 2018 year end to 2019 year end?

Question: How much did the level 2 OFA change by from 2018 year end to 2019 year end?
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Fiscal 2019 Restructuring Plan
$28,318
$—
$—
Fiscal 2018 Restructuring Plan
515
10,154
—
Fiscal 2017 Restructuring Plan
898
7,207
33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan
(620)
279
(340)
Acquisition-related costs
5,625
4,805
15,938
Other charges (recoveries)
983
6,766
14,193
Total
$35,719
$29,211
$63,618
note 17 — special charges -recoveries .
special charges -recoveries include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans as well as acquisition-related costs and other charges .

Question: What does Special charges (recoveries) include?

Question: What Fiscal years are included in the table?

Question: What is the total charges for Fiscal year 2019?

Question: What is the average annual total charges?

Question: What is the difference between the total charges for fiscal year 2019 to 2018?

Question: What is the difference between the Acquisition-related costs for fiscal year 2019 and 2018?
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Accrued and other current liabilities
$  245
$  141
Other liabilities
19
26
Restructuring reserves
$  264
$  167
total restructuring reserves .
restructuring reserves included on the consolidated balance sheets were as follows : .

Question: What was the amount of Other liabilities in 2019?

Question: In which years were the total restructuring reserves calculated for?

Question: What were the components making up Total Restructuring Reserves in the table?

Question: In which year was Other liabilities larger?

Question: What was the change in Other liabilities in 2019 from 2018?

Question: What was the percentage change in Other liabilities in 2019 from 2018?
2019
2018
£m
£m
Short-term employee benefits
5.3
4.9
Share-based payments
3.5
2.6
Termination benefits
–
0.1
Pension contributions
0.2
0.2
Total
9.0
7.8
8 .
directors and key management remuneration .
the remuneration of directors is disclosed in the directors ’ remuneration report on pages 64 to 74 : .
key management compensation .
during the year to 31 march 2019 key management comprised the members of the olt and the non-executive directors -2018 : olt and the non-executive directors .
the remuneration of all key management -including directors was as follows : .

Question: What did Key Management comprise of?

Question: What was the total amount of key management compensation in 2019?

Question: What are the types of key management compensation in the table?

Question: In which year was Share-based payments larger?

Question: What was the change in the total compensation in 2019 from 2018?

Question: What was the percentage change in the total compensation in 2019 from 2018?
Years Ended March 31,
Years Ended March 31,
Years Ended March 31,
2019
2018
2017
Amortization of intangible assets
$12,594
$7,518
$4,352
Acquisition-related costs
1,696
1,412
1,462
Total
$14,290
$8,930
$5,814
amortization of intangibles and acquisition-related costs .
amortization of intangibles included in operating expense and acquisition-related costs during fiscal years 2019 2018 and 2017 were as follows -in thousands : .
amortization of intangible assets consists of amortization of acquired intangible assets including customer relationships and trademarks and trade names .
acquisition-related costs include legal expense due diligence costs and other professional costs incurred for business acquisitions .
the increase in amortization of intangible assets from fiscal year 2018 to 2019 was primarily due to the blue microphones acquisition and the astro acquisition .
the increase in amortization of intangible assets from fiscal year 2018 to 2017 was primarily driven by the astro acquisition .

Question: What is the increase in amortization of intangible assets between 2018 and 2019

Question: What proportion of the total cost does the acquisition related cost form part of in 2019?

Question: What caused the increase in amortization of intangible assets in 2019?

Question: What is included in the acquisition related costs?

Question: What is the average of total Amortization of intangibles between 2017 to 2019?

Question: In which year was primarily driven by ASTRO Acquisition
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Warranty reserve, beginning of period
$8,220
$8,306
$2,158
Provisions made to warranty reserve during the period
13,708
11,775
16,597
Charges against warranty reserve during the period
(11,574)
(11,861)
(10,449)
Warranty reserve end of period
$10,354
8,220
8,306
commitments and contingencies .
warranties .
the company ’ s standard warranty obligation to its customers provides for repair or replacement of a defective product at the company ’ s discretion for a period of time following purchase generally between 12 and 24 months .
factors that affect the warranty obligation include product failure rates material usage and service delivery costs incurred in correcting product failures .
in addition from time to time specific warranty accruals may be made if unforeseen technical problems arise .
the estimated cost associated with fulfilling the company ’ s warranty obligation to customers is recorded in cost of revenue .
changes in the company ’ s warranty liability which is included as a component of accrued liabilities on the consolidated balance sheets are set forth in the table below -in thousands : .

Question: What are 3 factors that can affect warranty obligation?

Question: For how long after product purchase does the company's warranty obligation provide repair or replacement of defective product?

Question: What is warranty liability a component of?

Question: What is the difference in warranty reserve from beginning to end of period 2019?

Question: What is the percentage change in provisions made to warranty reserve during the period from 2018 to 2019?

Question: What is the difference in warranty reserve from beginning to end of 2017
Financial Year ended 31 March
Financial Year ended 31 March
Financial Year ended 31 March
Financial Year ended 31 March
2019
2018
Change
Change in constant currency (2)
(S$ million)
(S$ million)
(%)
(%)
Group share of associates' pre-tax proﬁts (3)
1,536
2,461
-37.6
-36.2
Share of post-tax proﬁts
Telkomsel
843
1,031
-18.3
-12.4
AIS
286
292
-1.7
-3.9
Globe (3)
- ordinary results
251
180
39.3
45.3
- exceptional items
-
22
nm
nm
251
202
23.9
29.1
Intouch (3) (4)
- operating results
101
106
-4.4
-6.5
- amortisation of acquired intangibles
(22)
(21)
8.3
5.9
79
86
-7.5
-9.5
Airtel (3)
(131)
101
nm
nm
BTL (5)
(40)
(18)
127.8
140.9
(171)
83
nm
nm
Regional associates (3)
1,287
1,694
-24.0
-21.5
NetLink NBN Trust/ NetLink Trust (6)
48
72
-32.9
-32.9
Other associates (3) (7)
47
57
-17.6
-17.6
Group share of associates’ post-tax proﬁts (3)
1,383
1,823
-24.1
-21.8
management discussion and analysis .
associates .
" nm " denotes not meaningful .
notes : -1 based on singapore financial reporting standards -international .
-2 assuming constant exchange rates for the regional currencies -indian rupee indonesian rupiah philippine peso and thai baht from fy 2018 .
-3 share of results excluded the group ’ s share of the associates ’ significant one-off items which have been classified as exceptional items of the group .
-4 singtel holds an equity interest of 21 .
0 % in intouch which has an equity interest of 40 .
5 % in ais .
-5 bharti telecom limited -btl holds an equity interest of 50 .
1 % in airtel as at 31 march 2019 .
in btl ’ s standalone books its loss comprised mainly interest charges on its borrowings .
-5 bharti telecom limited -btl holds an equity interest of 50 .
1 % in airtel as at 31 march 2019 .
in btl ’ s standalone books its loss comprised mainly interest charges on its borrowings .
-6 singtel ceased to own units in netlink trust following the sale to netlink nbn trust in july 2017 but continues to have an interest of 24 .
8 % in netlink nbn trust the holding company of netlink trust .
the share of results included singtel ’ s amortisation of deferred gain of s $ 20 million -fy 2018 : s $ 32 million on assets previously transferred to netlink trust but excluded the fair value adjustments recorded by netlink nbn trust in respect of its acquisition of units in netlink trust .
-7 include the share of results of singapore post limited .

Question: Which financial reporting standards is this prepared based on?

Question: What is BTL's losses mainly comprised of?

Question: Which associate's results was disclosed to be part of the line item "Other associates"?

Question: Which associate contributed the most significant amount to Singtel's group share of associates' post-tax profits for 2019?

Question: What is the impact of tax on the group share of associates' profits in 2018, in terms of % change?

Question: Was the change in group share of associates' profits from 2018 to 2019 more significant pre-tax or post-tax?
2019
2018
Revenue
£m
£m
UK
349.9
324.9
Ireland
5.2
5.2
Total revenue
355.1
330.1
geographic information .
the group is domiciled in the uk and the following tables detail external revenue by location of customers trade receivables and non-current assets -excluding deferred tax by geographic area : .
due to the large number of customers the group serves there are no individual customers whose revenue is greater than 10 % of the group ’ s total revenue in all periods presented in these financial statements .

Question: What is the result of the Group serving a large number of customers?

Question: How is external revenue detailed?

Question: What are the geographic areas in the table making up the total revenue?

Question: In which year was revenue in the UK larger?

Question: What was the change in revenue in Ireland in 2019 from 2018?

Question: What was the percentage change in revenue in Ireland in 2019 from 2018?
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands, except per share amounts)
(in thousands, except per share amounts)
(in thousands, except per share amounts)
Numerator:
Net loss
$(19,898)
$(26,199)
$(9,187)
Denominator:
Weighted average common shares outstanding—basic
71,005
68,490
66,252
Dilutive common stock equivalents
—
—
—
Weighted average common shares outstanding—diluted
71,005
68,490
66,252
Net loss per share:
Basic
$(0.28)
$(0.38)
$(0.14)
Diluted
$(0.28)
$(0.38)
$(0.14)
2 .
net income -loss per share .
basic earnings per share or eps is calculated by dividing net income -loss by the weighted-average number of common shares outstanding for the period without consideration for common stock equivalents .
diluted eps is computed by dividing net income by the weighted-average number of common shares outstanding for the period and the weighted-average number of dilutive common stock equivalents outstanding for the period determined using the treasury-stock method .
for purposes of this calculation common stock options restricted stock units and restricted stock awards are considered to be common stock equivalents and are only included in the calculation of diluted eps when their effect is dilutive .
in periods in which the company has a net loss dilutive common stock equivalents are excluded from the calculation of diluted eps .
the table below presents the computation of basic and diluted earnings per share : .
for the years ended december 31 2019 2018 and 2017 the company incurred net losses and accordingly excluded common stock equivalents for outstanding stockbased awards which represented all potentially dilutive securities of 2 .
5 million 3 .
7 million and 4 .
5 million respectively from the calculation of diluted net loss per share due to their anti-dilutive nature .

Question: How is Basic earnings per share, or EPS calculated?

Question: What is the average Numerator: Net loss for the year ended December 31, 2019 to 2018?

Question: What is the average Denominator: Weighted average common shares outstanding—basic for the year ended December 31, 2019 to 2018?

Question: In which year was the net loss less -10,000?

Question: What was the respective Weighted average common shares outstanding—basic in 2019, 2018 and 2017?

Question: What was the basic net loss per share in 2019?
All figures in USD except number of shares and earnings (loss) per common share
2019
2018
2017
Numerator:      
Net Loss  
(10,352)
(95,306)
(204,969)
Denominator:            
Basic - Weighted Average Common Shares Outstanding  
142,571,361
141,969,666
103,832,680
Dilutive – Weighted Average Common Shares Outstanding  
142,571,361
141,969,666
103,832,680
Loss per Common Share:            
Basic  
(0.07)
(0.67)
(1.97)
Diluted  
(0.07)
(0.67)
(1.97)
13 .
earnings -loss per share .
basic earnings per share - “ eps ” are computed by dividing net income -loss by the weighted-average number of common shares outstanding for the period .
diluted eps is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period .
on march 29 2019 the company launched an atm program of our common shares for up to $ 40 .
0 million .
the company has issued 5260968 shares with net proceeds of $ 17 .
9 million under its at-the-market as of december 31 2019 .
the company has not issued any shares subsequent to the balance sheet date .
the remaining available proceeds through the offering is $ 21 .
4 million as of the date of this report .
based on the share price of the company of $ 3 .
47 per share as of april 3 2020 it would have resulted in 6173500 new shares being issued if fully utilizing the remaining balance available through the atm .

Question: What are the respective net loss in 2017 and 2018?

Question: What are the respective net loss in 2018 and 2019?

Question: What are the respective basic weighted average common shares outstanding in 2018 and 2019?

Question: What is the average net loss in 2017 and 2018?

Question: What is the average net loss in 2018 and 2019?

Question: What is the percentage change in the net loss between 2018 and 2019?
Years Ended December 31,
Years Ended December 31,
2019
2018
Time charter equivalent revenues
$335,133
$326,707
Add: Voyage expenses
20,414
39,456
Shipping revenues
$355,547
$366,163
results from vessel operations .
during the year ended december 31 2019 shipping revenues decreased by $ 10616 or 2 .
9 % compared to 2018 .
the decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less government of israel voyage in 2019 compared to 2018 .
this decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019 .
reconciliations of tce revenues a non-gaap measure to shipping revenues as reported in the consolidated statements of operations follows : .
consistent with general practice in the shipping industry we use tce revenues which represents shipping revenues less voyage expenses as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter .
tce revenues a non-gaap measure provides additional meaningful information in conjunction with shipping revenues the most directly comparable gaap measure because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance .

Question: How much did the shipping revenues decreased during the year ended December 31, 2019 compared to 2018?

Question: What led to decrease in shipping revenues?

Question: What does TCE revenues represent?

Question: What is the change in Time charter equivalent revenues from Years Ended December 31, 2018 to 2019?

Question: What is the change in Add: Voyage expenses from Years Ended December 31, 2018 to 2019?

Question: What is the change in Shipping revenues from Years Ended December 31, 2018 to 2019?
For the Year Ended December 31,
For the Year Ended December 31,
Change Amount
2018
2017
2017
(dollars in thousands)
(dollars in thousands)
(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
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 .

Question: What are the goodwill impairment charges recorded respectively in 2017 and 2018?

Question: What are the restructuring charges incurred in 2018 and 2017 respectively?

Question: What are the other costs associated with the closure of the Overland Park office apart from restructuring charges?

Question: What is the percentage change in goodwill impairment between 2017 and 2018?

Question: What is the total goodwill impairment and restructuring charges in 2017 and 2018?

Question: What is the value of the 2017 restructuring charges as a percentage of the 2017 total goodwill impairment and restructuring charges?
2019
(Restated) 2018
£m
£m
Digital
327.6
342.6
Webzone
6.6
6.9
Total
334.2
349.5
impairment test for goodwill .
goodwill is allocated to the appropriate cash-generating unit - ‘ cgu ’ based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill .
the recoverable amount of the cgu is determined from value-in-use calculations that use cash flow projections from the latest three-year plan .
the carrying value of cgus is the sum of goodwill property plant and equipment and intangibles and is as follows : .

Question: What is the allocation of goodwill to the appropriate CGU based on?

Question: What is the goodwill for  Digital in 2019?

Question: What were the components making up the total carrying value of CGUs in the table?

Question: In which year was Webzone larger?

Question: What was the change in Webzone in 2019 from 2018?

Question: What was the percentage change in Webzone in 2019 from 2018?
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Financial Income
Interest income
2,650
4,784
5,318
Total financial income
2,650
4,784
5,318
Financial Costs
Amortization and write-off of deferred loan/bond issuance costs/premium
12,398
12,593
14,154
Interest expense on loans and realized loss on cash flow hedges
85,813
111,600
122,819
Interest expense on bonds and realized loss on CCSs
27,085
30,029
34,607
Lease charge
10,875
10,520
10,506
Loss arising on bond repurchases at a premium (Note 13)13)
1,459
—
2,119
Other financial costs, including unrealized foreign exchange losses on cash and bonds
1,551
1,885
6,276
Total financial costs
139,181
166,627
190,481
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 .
19 .
financial income and costs .
an analysis of financial income and costs is as follows : .

Question: In which year was the financial income and costs recorded for?

Question: What was the loss arising on bond repurchases at a premium in 2019?

Question: What was the interest expense on bonds and realized loss on CCSs in 2019?

Question: Which year has the highest interest income?

Question: What was the change in lease charge from 2018 to 2019?

Question: What was the percentage change in total financial costs from 2017 to 2019?