FangyuLei/tatqa huggingface dataset:
Three months ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Interest on long-term debt
41,307
46,127
(10.4)
Net foreign exchange losses (gains)
(403)
482
—
Amortization of deferred transaction costs
464
441
5.2
Capitalized borrowing costs
(168)
(162)
3.7
Other
(763)
821
—
40,437
47,709
(15.2)
financial expense .
-1 fiscal 2018 was restated to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " discontinued operations " section .
fiscal 2019 fourth-quarter financial expense decreased by 15 .
2 % mainly due to : • the reimbursements of $ 65 million and us $ 35 million under the canadian revolving facility during the second quarter of fiscal 2019 and of us $ 328 million during the third quarter of fiscal 2019 following the sale of cogeco peer 1 ; and • lower debt outstanding and interest rates on the first lien credit facilities ; party offset by • the appreciation of the us dollar against the canadian dollar compared to same period of the prior year .

Question: What was the percentage decrease in the interest on long-term debt from 2018 to 2019?
Answer: 10.4
€ million
30/9/2018 1
30/9/2018 adjusted3
30/9/2019
Equity
3,074
3,074
2,735
Liabilities
12,132
12,132
11,762
Net debt
2,710
3,102
2,858
Financial liabilities (incl. finance leases)
4,010
4,010
3,369
Cash and cash equivalents
1,298
906
500
Short-term financial investments2
2
2
11
equity liabilities and net debt in the consolidated financial statements .
equity amounts to € 2735 million -30 / 9 / 2018 : € 3074 million while liabilities amounts to € 11762 million -30 / 9 / 2018 : € 12132 million .
net debt related to continuing operations decreased by € 0 .
2 billion in the adjusted year-on-year comparison and amounted to € 2 .
9 billion as of 30 september 2019 -30 / 09 / 2018 : € 3 .
1 billion .
1 adjustment of previous year according to explanation in notes .
2 shown in the balance sheet under other financial assets -current .
3 adjusted for the effects of discontinued operations .

Question: What was the amount of equity in FY2019?
Answer: €2,735 million
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651
note 13 – income tax .
the domestic and foreign components of loss before income taxes from operations for the years ended december 31 2019 2018 and 2017 are as follows : .

Question: What is the percentage change in total income before tax between 2017 and 2018?
Answer: 72.9
2019
2018
2017
Mortgage loan originations(1):
Purchase
$1,272.0
$1,185.0
$1,143.0
Refinance
796.0
458.0
616.0
Total
$2,068.0
$1,643.0
$1,760.0
overview of the markets we serve .
the u .
s .
mortgage loan servicing market is comprised of first and second lien mortgage loans .
even through housing downturns the mortgage loan servicing market generally remains stable as the total number of first lien mortgage loans outstanding tends to stay relatively constant .
the number of second lien mortgage loans outstanding can vary based on a number of factors including loan-to-value ratios interest rates and lenders ' desire to own such loans .
while delinquent mortgage loans typically represent a small portion of the overall mortgage loan servicing market the mortgage loan default process is long and complex and involves multiple parties a significant exchange of data and documentation and extensive regulatory requirements .
providers in the default process must be able to meet strict regulatory guidelines which we believe are best met through the use of proven technology .
the u .
s .
mortgage loan origination market consists of both purchase and refinance mortgage loan originations .
the mortgage loan origination process is complex and involves multiple parties significant data exchange and significant regulatory oversight which requires a comprehensive scalable solution developed by a company with substantial industry experience .
according to the mortgage bankers association - " mba " the u .
s .
mortgage loan origination market for purchase and refinance mortgage loan originations is estimated as follows -in billions : .
note : amounts may not recalculate due to rounding .
-1 the 2019 2018 and 2017 u .
s .
mortgage loan origination market for purchase and refinance originations is estimated by the mba mortgage finance forecast as of february 18 2020 february 11 2019 and october 16 2018 respectively .

Question: Which years does the table provide information for the  U.S. mortgage loan origination market for purchase and refinance mortgage loan originations?
Answer: 2019 2018 2017
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
2017
Numerator:
Consolidated net income
$1,503
$1,848
$273
Denominator:
Denominator for basic earnings per common share—weighted-average common shares outstanding
767
762
754
Effect of dilutive stock options and awards under the treasury stock method
4
9
12
Denominator for diluted earnings per common share—weighted-average common shares outstanding plus dilutive common shares under the treasury stock method
771
771
766
Basic earnings per common share
$1.96
$2.43
$0.36
Diluted earnings per common share
$1.95
$2.40
$0.36
20 .
computation of basic / diluted earnings per common share .
the following table sets forth the computation of basic and diluted earnings per common share -amounts in millions except per share data : .
the vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures .
the shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period .
additionally potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive .

Question: What was the consolidated net income in 2018?
Answer: $1,848
2019
2018
€m
€m
Included within non-current assets:
Equity securities1
48
47
Debt securities2
822
3,157
870
3,204
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 .

Question: What is the average equity securities?
Answer: 47.5
USDm
2019
2018
Partners and commercial managements
0.5
1.2
Accrued operating expenses
14.1
9.1
Accrued interest
4.0
4.6
Wages and social expenses
14.3
16.1
Derivative financial instruments
12.3
3.4
Payables to joint ventures
0.1
0.1
Other
2.0
2.0
Balance as of 31 December
47.3
36.5
note 14 – other liabilities .
the carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables .
please refer to note 21 for further information on fair value hierarchies .

Question: In which year was the amount under Partners and commercial managements larger?
Answer: 2018
January 31, 2020
February 1,2019
Unearned license revenue
$19
$15
Unearned subscription and SaaS revenue
1,534
916
Unearned software maintenance revenue
6,700
5,741
Unearned professional services revenue
1,015
767
Total unearned revenue
$9,268
$7,439
unearned revenue .
unearned revenue as of the periods presented consisted of the following -table in millions : .
unearned subscription and saas revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription commencing upon provisioning of the service .
previously unearned subscription and saas revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation .
unearned software maintenance revenue is attributable to our maintenance contracts and is generally recognized over time on a ratable basis over the contract duration .
the weighted-average remaining contractual term as of january 31 2020 was approximately two years .
unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed .

Question: What was the change in Unearned subscription and SaaS revenue between 2019 and 2020?
Answer: 618
2019
2018
Cash
$85,688
$99,197
Money market funds and other
138,073
198,072
Restricted cash
2,493
417
Total cash and cash equivalents and restricted cash
226,254
297,686
cash and cash equivalents and restricted cash : cash equivalents include short-term highly liquid investments and are classified as level 1 in the fair value hierarchy described below .
restricted cash represents cash received from customers to settle invoices sold under accounts receivable purchase agreements that is contractually required to be set aside .
the restrictions will lapse when the cash is remitted to the purchaser of the receivables .
restricted cash is also classified as level 1 in the fair value hierarchy described below .
as of september 28 2019 and september 29 2018 cash and cash equivalents and restricted cash consisted of the following -in thousands : .

Question: What was the amount of Restricted Cash in 2019?
Answer: 2,493
Pension
Other
As at December 31, 2018
1% increase
1% decrease
1% increase
1% decrease
Discount rate
$(39,145)
$49,361
$(2,471)
$3,224
Future salary growth
$7,572
$(6,919)
N/A
N/A
Medical and dental trend rates
N/A
N/A
$1,703
$(1,280)
30 .
employee benefit plans -cont .
the above sensitivities are hypothetical and should be used with caution .
changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear .
the sensitivities have been calculated independently of changes in other key variables .
changes in one factor may result in changes in another which could amplify or reduce certain sensitivities .
the company expects to make contributions of $ 5 .
1 million to the defined benefit plans and $ 0 .
6 million to the defined contribution plan of telesat canada during the next fiscal year .

Question: How much would the pension change if there is a 1% increase and a 1% decrease respectively in the future salary growth?
Answer: $7,572 $(6,919)
2019
2018
Deferred tax assets:
Accrued defined benefit pension and postretirement benefits
$46,918
$34,776
Deferred income
13,803
1,535
Impairment
9,981
11,388
Accrued insurance
7,133
8,994
Share-based compensation
5,415
4,936
Tax loss and tax credit carryforwards
5,327
7,458
Lease commitments related to closed or refranchised locations
3,786
4,696
Deferred interest deduction
3,188
—
Other reserves and allowances
2,965
851
Accrued incentive compensation
2,617
2,055
Accrued compensation expense
1,092
2,034
Interest rate swaps
—
181
Other, net
868
2,206
Total gross deferred tax assets
103,093
81,110
Valuation allowance
(2,485)
(3,554)
Total net deferred tax assets
100,608
77,556
Deferred tax liabilities:
Intangible assets
(10,520)
(10,492)
Leasing transactions
(3,822)
(2,790)
Property and equipment, principally due to differences in depreciation
(128)
(1,855)
Other
(574)
(279)
Total gross deferred tax liabilities
(15,044)
(15,416)
Net deferred tax assets
$85,564
$62,140
the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below -in thousands : .
the tax act was enacted into law on december 22 2017 .
the tax act included a reduction in the u .
s .
federal statutory corporate income tax rate -the “ tax rate ” from 35 % to 21 % and introduced new limitations on certain business deductions .
as a result for the fiscal year ended september 30 2018 we recognized a year-to-date non-cash $ 32 .
5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced tax rate .
deferred tax assets as of september 29 2019 include state net operating loss carry-forwards of approximately $ 27 .
4 million expiring at various times between 2020 and 2038 .
at september 29 2019 we recorded a valuation allowance of $ 2 .
5 million related to losses and state tax credits which decreased from the $ 3 .
6 million at september 30 2018 primarily due to the release of the valuation allowance on prior year net operating losses .
we believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies .
the major jurisdictions in which the company files income tax returns include the united states and states in which we operate that impose an income tax .
the federal statutes of limitations have not expired for fiscal years 2016 and forward .
the statutes of limitations for california and texas which constitute the company ’ s major state tax jurisdictions have not expired for fiscal years 2015 and forward .

Question: What is the average total gross deferred tax assets for 2018 and 2019?
Answer: 92101.5
USDm
2019
2018
Fair value of derivatives:
Derivative financial instruments regarding freight and bunkers:
Forward freight agreements
-0.3
0.5
Bunker swaps
-
-1.2
Derivative financial instruments regarding interest and currency exchange rate:
Forward exchange contracts
-0.4
-1.8
Interest rate swaps
-11.1
2.8
Fair value of derivatives as of 31 December
-11.8
0.3
note 19 – derivative financial instruments .
please refer to note 21 “ financial instruments ” for further information on fair value hierarchies .

Question: What information is provided in Note 21?
Answer: further information on fair value hierarchies.
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Weighted average shares - basic
30,495
27,229
27,106
Effect of dilutive securities
111
122
—
Weighted average shares - diluted
30,606
27,351
27,106
Number of anti-dilutive securities
—
—
967
net income -loss per share : basic net income -loss per share -eps is computed by dividing the net income -loss attributable to cubic for the period by the weighted average number of common shares outstanding during the period including vested rsus .
in periods with a net income from continuing operations attributable to cubic diluted eps is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period .
common equivalent shares consist of dilutive rsus .
dilutive rsus are calculated based on the average share price for each fiscal period using the treasury stock method .
for rsus with performance-based vesting no common equivalent shares are included in the computation of diluted eps until the related performance criteria have been met .
for rsus with performance and market-based vesting no common equivalent shares are included in the computation of diluted eps until the performance criteria have been met and once the criteria are met the dilutive restricted stock units are calculated using the treasury stock method modified by the multiplier that is calculated at the end of the accounting period as if the vesting date was at the end of the accounting period .
the multiplier on rsus with performance and market-based vesting is further described in note 16 .
in periods with a net loss from continuing operations attributable to cubic common equivalent shares are not included in the computation of diluted eps because to do so would be anti-dilutive .
the weighted-average number of shares outstanding used to compute net income -loss per common share were as follows -in thousands : .

Question: What is the percentage change in weighted average shares - basic in 2019 from 2018?
Answer: 11.99
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Current:
Federal
$170
$223
$—
State and local
161
50
62
Foreign
9,966
8,295
4,247
Total current income tax expense from continuing operations
10,297
8,568
4,309
Deferred:
Federal
(43,804)
(807)
(6)
State and local
(773)
(96)
(97)
Foreign (1)
(5,180)
1,467
88
Deferred tax expense (benefit) from continuing operations (1)
(49,757)
564
(15)
Provision for income tax expense (benefit) (1)
$(39,460)
$9,132
$4,294
note 11 : income taxes .
the provision for income tax expense -benefit is as follows -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
the company realized a deferred tax expense -benefit for fiscal years ended 2019 2018 and 2017 of - $ 50 .
1 million $ 0 .
6 million and $ 1 .
2 million respectively in u .
s .
and certain foreign jurisdictions based on changes in judgment about the realizability of deferred tax assets in future years .

Question: What was the percentage change in the deferred federal income tax expense between 2018 and 2019?
Answer: 5328
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
(In thousands, except per share data)
(In thousands, except per share data)
(In thousands, except per share data)
(In thousands, except per share data)
(In thousands, except per share data)
Revenues
$111,412
$111,322
$106,524
$114,263
$123,961
Income from operations
9,464
8,238
4,545
10,186
3,820
Income from continuing operations, net of taxes
4,155
4,661
1,592
6,007
8,523
Income from discontinued operations, net of taxes
—
—
1,938
624
2,341
Net income
$4,155
$4,661
$3,530
$6,631
$10,864
Income per share—basic:
Continuing operations
$0.35
$0.38
$0.12
$0.43
$0.58
Discontinued operations
—
—
0.15
0.04
0.16
Net income per share
$0.35
$0.38
$0.27
$0.47
$0.74
Income per share—diluted:
Continuing operations
$0.35
$0.37
$0.12
$0.43
$0.58
Discontinued operations
—
—
0.15
0.04
0.16
Net income per share
$0.35
$0.37
$0.27
$0.47
$0.74
Shares used in per share calculation from continuing operations —basic
11,809
12,323
12,882
13,997
14,722
Shares used in per share calculation from discontinued operations —basic
11,809
12,323
12,882
13,997
14,722
Shares used in per share calculation from continuing operations—diluted
12,035
12,510
12,894
13,997
14,722
Shares used in per share calculation from discontinuing operations—diluted
12,035
12,510
12,894
13,997
14,722
item 6 .
selected consolidated financial data .
the following table presents selected consolidated financial data as of and for the five-year period ended december 31 2019 .
our past results of operations are not necessarily indicative of our future results of operations .
the following selected consolidated financial data is qualified in its entirety by and should be read in conjunction with “ management ' s discussion and analysis of financial condition and results of operations ” and the consolidated financial statements and the notes thereto included elsewhere herein .
consolidated statement of operations data : .

Question: What is the difference in revenue amount between 2019 and 2018?
Answer: 90
$ million
2019
Adjusted operating margin 1, 2 %
2018
Adjusted operating margin 1, 2 %
Networks & Security
73.9
23.1
56.4
19.8
Lifecycle Service Assurance
18.1
16.3
17.4
15.4
Connected Devices
9.5
13.1
10.5
13.3
Corporate
(8.6)
(7.2)
Adjusted operating profit1
92.9
18.4
77.1
16.2
Exceptional items
0.5
(13.1)
Acquisition related costs
(0.1)
–
Acquired intangible asset amortisation
(1.2)
(3.7)
Share-based payment
(3.5)
(2.8)
Reported operating profit
88.6
57.5
operating profit .
notes .
1 .
before exceptional items acquisition related costs acquired intangible asset amortisation and share-based payment amounting to $ 4 .
3 million in total -2018 $ 19 .
6 million .
2 .
adjusted operating profit as a percentage of revenue in the period .
adjusted operating profit increased by $ 15 .
8 million or 20 .
5 per cent to $ 92 .
9 million in 2019 compared with $ 77 .
1 million in 2018 .
adjusted operating margin increased by 2 .
2 per cent to 18 .
4 per cent from 16 .
2 per cent in 2018 .
reported operating profit was up by $ 31 .
1 million or 54 .
1 per cent to $ 88 .
6 million -2018 $ 57 .
5 million .
total adjusting items were lower in 2019 at $ 4 .
3 million compared to $ 19 .
6 million in 2018 mainly due to exceptional items totalling $ 13 .
1 million charged last year -see below .

Question: In which year was the adjusted operating margin for Lifecycle Service Assurance larger?
Answer: 2019