FangyuLei/tatqa huggingface dataset:
Financial Year ended 31 March
Financial Year ended 31 March
Group
2019
2018
Gross debt (S$ million)
10,396
10,402
Net debt (1) (S$ million)
9,883
9,877
Net debt gearing ratio (2) (%)
24.9
24.9
Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times)
1.6
1.3
Interest cover (3) (number of times)
16.2
20.1
management discussion and analysis .
capital management and dividend policy .
notes : -1 net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances .
-2 net debt gearing ratio is defined as the ratio of net debt to net capitalisation .
net capitalisation is the aggregate of net debt shareholders ’ funds and non-controlling interests .
-3 interest cover refers to the ratio of ebitda and share of associates ’ pre-tax profits to net interest expense .
as at 31 march 2019 the group ’ s net debt was s $ 9 .
9 billion stable from a year ago .
as at 31 march 2019 the group ’ s net debt was s $ 9 .
9 billion stable from a year ago .
the group has one of the strongest credit ratings among telecommunication companies in the asia pacific region .
singtel is currently rated a1 by moody ’ s and a + by s & p global ratings .
the group continues to maintain a healthy capital structure .
the group has one of the strongest credit ratings among telecommunication companies in the asia pacific region .
singtel is currently rated a1 by moody ’ s and a + by s & p global ratings .
the group continues to maintain a healthy capital structure .
for the financial year ended 31 march 2019 the total ordinary dividend payout including the proposed final dividend was 17 .
5 cents per share or 101 % of the group ’ s underlying net profit and 88 % of the group ’ s free cash flow -after interest and tax payments .
for the financial year ended 31 march 2019 the total ordinary dividend payout including the proposed final dividend was 17 .
5 cents per share or 101 % of the group ’ s underlying net profit and 88 % of the group ’ s free cash flow -after interest and tax payments .
singtel is committed to delivering dividends that increase over time with growth in underlying earnings while maintaining an optimal capital structure and investment grade credit ratings .
barring unforeseen circumstances it expects to maintain its ordinary dividends at 17 .
5 cents per share for the next financial year ending 31 march 2020 .

Question: What was the total ordinary dividend payout per share?
Answer: 17.5 cents per share
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Foreign Exchange Contracts:
Amounts reclassified from AOCI to earnings:
Net sales
$—
$383
$(488)
Cost of goods sold
860
(6)
497
Selling, general and administrative
92
107
45
Total amounts reclassified from AOCI to earnings
952
484
54
Loss recognized in other expense for hedge ineffectiveness
—
—
(1)
Loss recognized in other expense for derivatives not designated as cash flow hedges
—
—
(15)
Total derivative gain on foreign exchange contracts recognized in earnings
$952
$484
$38
Interest Rate Swaps:
Benefit recorded in interest expense
$491
$421
$37
Total gain
$1,443
$905
$75
notes to consolidated financial statements -in thousands except for share and per share data .
note 13 — derivatives .
the effect of derivative instruments on the consolidated statements of earnings is as follows : .

Question: What was percentage change in the total gain between 2018 and 2019?
Answer: 59.45
Year Ended December 31, 2019
Year Ended December 31, 2018
Year Ended December 31, 2017
Weighted average common shares—basic
45,542,315
45,280,161
44,855,263
Dilutive effect of stock options
32,222
33,134
31,534
Dilutive effect of restricted stock
505,858
467,659
297,406
46,080,395
45,780,954
45,184,203
1 .
description of the business and summary of significant accounting policies : -continued .
shares of restricted stock are included in the computation of basic eps as they vest and are included in diluted eps to the extent they are dilutive determined using the treasury stock method .
the following details the determination of the diluted weighted average shares : .

Question: What is the average dilutive effect of stock options in 2018 and 2019?
Answer: 32678
Years Ended December 31,
Years Ended December 31,
2019
2018
Net (loss) income attributable to common stock and participating preferred stockholders
$(31.5)
$155.6
Earnings allocable to common shares:
Numerator for basic and diluted earnings per share
Participating shares at end of period:
Weighted-average common stock outstanding
44.8
44.3
Unvested restricted stock
0.6
0.4
Preferred stock (as-converted basis)
2.1
4.9
Total
47.5
49.6
Percentage of loss allocated to:
Common stock
94.3 %
89.3 %
Unvested restricted stock
1.3 %
0.8 %
Preferred stock
4.4 %
9.9 %
Net (loss) income attributable to common stock, basic
$(29.7)
$139.0
Distributed and Undistributed earnings to Common Shareholders:
Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments
—
(3.3)
Income from the dilutive impact of subsidiary securities
—
—
Net (loss) income attributable to common stock, diluted
$ (29.7)
$ 135.7
Denominator for basic and dilutive earnings per share
Weighted average common shares outstanding - basic
44.8
44.3
Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments
—
2.5
Weighted average common shares outstanding - diluted
44.8
46.8
Net (loss) income attributable to participating security holders - Basic
$ (0.66)
$ 3.14
Net (loss) income attributable to participating security holders - Diluted
$ (0.66)
$ 2.90
23 .
basic and diluted income per common share .
earnings per share - " eps " is calculated using the two-class method which allocates earnings among common stock and participating securities to calculate eps when an entity ' s capital structure includes either two or more classes of common stock or common stock and participating securities .
unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents -whether paid or unpaid are participating securities .
as such shares of any unvested restricted stock of the company are considered participating securities .
the dilutive effect of options and their equivalents -including non-vested stock issued under stock-based compensation plans is computed using the " treasury " method as this measurement was determined to be more dilutive between the two available methods in each period .
the company had no dilutive common share equivalents during the year ended december 31 2019 due to the results of operations being a loss from continuing operations net of tax .
the following potential weighted common shares were excluded from diluted eps for the year ended december 31 2018 as the shares were antidilutive : 2168454 for outstanding warrants to purchase the company ' s stock 353960 for unvested restricted stock awards and 4919760 for convertible preferred stock .
the following table presents a reconciliation of net income -loss used in basic and diluted eps calculations -in millions except per share amounts : .

Question: What is the average unvested restricted stock for 2018 and 2019?
Answer: 0.5
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(dollars in millions)
2019
2018
2017
Income tax (benefit) provision related to:
Continuing operations
$(10.6)
$9.4
$26.7
Accumulated other comprehensive income (loss)
0.2
1.3
(28.3)
the income tax -benefit provision was charged to continuing operations or accumulated other comprehensive income -loss as follows : .
prior year balances related to deferred tax assets and liabilities have been recast to net the federal effect of state taxes with the specific deferred tax asset or liability to which it relates .

Question: What is the income tax (benefit) provision related to continuing operations in 2018?
Answer: $9.4
December 31,
December 31,
2019
2018
Term loans
$756,060
$284,959
Revolving credit facility
239,000
—
5.750% Senior Notes, due August 2026
400,000
400,000
Debt issuance costs
(21,905 )
(13,203 )
Total debt
1,373,155
671,756
Less current portion of term credit facility
38,950
23,747
Less current portion of debt issuance costs
(4,802 )
(2,980 )
Total long-term debt
$1,339,007
$650,989
the credit agreement and 2026 notes contain certain customary affirmative covenants and negative covenants that limit or restrict subject to certain exceptions the incurrence of liens indebtedness of subsidiaries mergers advances investments acquisitions transactions with affiliates change in nature of business and the sale of the assets .
in addition the credit agreement and 2026 notes contain certain customary mandatory prepayment provisions .
the company is also required to maintain a consolidated leverage ratio at or below a specified amount and an interest coverage ratio at or above a specified amount .
as specified in the credit agreement and 2026 notes agreement if certain events occur and continue the company may be required to repay all amounts outstanding under the credit facility and 2026 notes .
as of december 31 2019 and at all times during the period the company was in compliance with its financial debt covenants .
total debt is comprised of the following -in thousands : .

Question: What was the change in total debt between 2018 and 2019?
Answer: 701399
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
United States
$ (535)
$ (51,049)
$ (70,566)
Foreign
52,881
65,935
59,484
Total
$ 52,346
$ 14,886
$ (11,082)
note 13 — income taxes .
on december 22 2017 the u .
s .
government enacted the tax act which includes provisions for global intangible low-tax income -gilti under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries .
consistent with accounting guidance we have elected to account for the tax on gilti as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the tax act .
due to the complexity of the tax act the securities and exchange commission issued guidance in sab 118 which clarified the accounting for income taxes under asc 740 if certain information was not yet available prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the tax act .
sab 118 provided for a measurement period of up to one year after the enactment of the tax act during which time the required analyses and accounting must be completed .
during fiscal year 2018 we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates as reasonable estimates were determined by management during this period .
these amounts did not change in fiscal year 2019 .
the sab 118 measurement period ended on december 22 2018 .
although we no longer consider these amounts to be provisional the determination of the tax act ’ s income tax effects may change following future legislation or further interpretation of the tax act based on the publication of recently proposed u .
s .
treasury regulations and guidance from the internal revenue service and state tax authorities .
income -loss from continuing operations before income taxes includes the following components -in thousands : .

Question: What is the percentage change in the amount under Foreign in 2019 from 2018?
Answer: -19.8
For Fiscal Years
For Fiscal Years
2019 Basic
2018 Basic
Weighted average common shares outstanding
597,961
660,925
Net income available to common shareholders
$3,202,943
$3,614,610
Net earnings per share available to common shareholders
$5.36
$5.47
3 .
earnings per share : .
basic earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements by the weighted average common shares outstanding for each period .
diluted earnings per share available to common shareholders is calculated by dividing income from operations less preferred stock dividend requirements -when anti-dilutive by the sum of the weighted average common shares outstanding and the weighted average dilutive equity awards .

Question: How is diluted earnings per share available to common shareholders calculated?
Answer: dividing income from operations less preferred stock dividend requirements (when anti-dilutive) by the sum of the weighted average common shares outstanding and the weighted average dilutive equity awards.
2019
2018
$ million
$ million
Raw materials
4.8
6.6
Work in progress
1.2
1.2
Finished goods¹
14.6
19.7
20.6
27.5
19 .
inventories .
note .
1 .
finished goods in 2018 includes $ 1 .
8 million relating to deferred costs which has been reclassified from trade and other receivables ; see note 2 for further details .
an expense of $ 1 .
6 million -2018 $ 0 .
1 million has been charged to the income statement in the year for inventory write-downs .
there were no reversals of prior period inventory write-downs -2018 nil .
no inventories are carried at fair value less costs to sell -2018 nil .

Question: What does Finished goods in 2018 include?
Answer: $1.8 million relating to deferred costs which has been reclassified from trade and other receivables
2019
2018
%
%
Equity instruments
53.9
58.5
Debt instruments
18.6
22.5
Real estate
10.8
3.5
Cash and cash equivalents
3.7
3.0
Other
13.0
12.5
Total
100.0
100.0
the average duration of the defined benefit obligation at the end of the reporting period is 6 .
8 years -2018 : 6 .
3 years which relates wholly to active participants .
the plan invests entirely in pooled superannuation trust products where prices are quoted daily .
the asset allocation of the plan has been set taking into account the membership profile the liquidity requirements of the plan and risk appetite of the group .
the percentage invested in each asset class is as follows : .

Question: What does the plan invests in?
Answer: pooled superannuation trust products where prices are quoted daily.
USDm
2019
2018
2017
Audit fees
Fees payable to the Company's auditor for the audit of the Company's annual accounts
0.4
0.4
0.4
Audit of the Company's subsidiaries pursuant to legislation
0.2
0.2
0.2
Total audit fees
0.6
0.6
0.6
Non-audit fees
Audit-related services
0.1
0.2
0.4
Tax services
0.0
-
-
Total non-audit fees
0.1
0.2
0.4
Total
0.7
0.8
1.0
note 4 – remuneration to auditors appointed at the parent company ’ s annual general meeting .
under sec regulations the remuneration of the auditor of usd 0 .
7m -2018 : usd 0 .
8m 2017 : usd 1 .
0m is required to be presented as follows : audit usd 0 .
6m -2018 : usd 0 .
6m 2017 : usd 0 .
6m and other audit-related services usd 0 .
1m -2018 : usd 0 .
2m 2017 : usd 0 .
4m .
our audit committee pre-approves all audit audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees prior to the engagement of the independent auditor with respect to such services .

Question: What was the change in the the total remuneration to the auditor in 2019 from 2018?
Answer: -0.1
As of December 31,
As of December 31,
2018
2019
Trade receivables
808
9,463
VAT receivable
1,094
637
Accrued income
9,473
8,274
Insurance claims
1,282
1,400
Other receivables
7,587
5,126
Total
20,244
24,900
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 .
9 .
trade and other receivables .
trade and other receivables consist of the following : .
trade and other receivables are amounts due from third parties for services performed in the ordinary course of business .
they are generally due for settlement immediately and therefore are all classified as current .
trade and other receivables are recognized initially at the amount of consideration that is unconditional unless they contain certain significant financing components at which point they are recognized at fair value .
the group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest rate method .
accrued income represents net revenues receivable from charterers which have not yet been invoiced ; all other amounts not yet invoiced are included under other receivables .
as of december 31 2018 and 2019 no allowance for expected credit losses was recorded .

Question: In which year was the insurance claims higher?
Answer: 2019
As of December 31,
As of December 31,
As of December 31,
Useful life in years
2019
2018
Furniture and equipment
5
$1,785
$1,189
Leasehold improvements (1)
5
4,074
2,776
System hardware
5
1,596
1,404
Office computers
3
5,309
3,745
Computer and system software
3
1,451
1,385
14,215
10,499
Less accumulated depreciation and amortization
(7,931)
(5,849)
Property and equipment, net
$6,284
$4,650
property and equipment consist of the following -in thousands : .
-1 lesser of the lease term or the estimated useful lives of the improvements which generally may be up to 5 years .
depreciation and amortization expense for the years ended december 31 2019 2018 and 2017 was $ 2 .
2 million $ 1 .
8 million and $ 1 .
9 million respectively .

Question: What was the Depreciation and amortization expense for the years ended December 31, 2018?
Answer: $1.8 million
December 31,
December 31,
2019
2018
Deferred tax liabilities:  
Vessels and other property (1)
$128,026
$128,226
Prepaid expenditures
5,621
7,108
Operating lease right-of-use assets
72,298
—
Other-net
2
4
Total deferred tax liabilities
205,947
135,338
Deferred tax assets:
Loss carryforwards
68,917
66,737
Operating lease liability
71,779
—
Finance lease liability
6,333
—
Employee compensation and benefit plans
3,869
4,287
Financing and professional fees
2,003
1,859
Accrued expenses and other
1,165
51
Total deferred tax assets
154,066
72,934
Valuation allowance
20,952
10,961
Net deferred tax assets
133,114
61,973
Net deferred tax liabilities
$72,833
$73,365
the significant components of the company ’ s deferred tax liabilities and assets follow : .
-1 includes deferred tax liabilities related to finance lease right-of-use assets totaling $ 6190 and $ 0 at december 31 2019 and 2018 respectively .
as of december 31 2019 the company had u .
s .
federal net operating loss carryforwards of $ 213800 which are available to reduce future taxes if any .
the federal net operating loss carryforwards begin to expire in 2034 .
additionally as of december 31 2019 the company had u .
s .
state net operating loss carryforwards of $ 445936 .
this includes net operating losses previously unrecorded due to minimal projected income in those jurisdictions .
these u .
s .
state net operating loss carryforwards expire in various years ending from december 31 2019 through december 31 2035 .
included in the financing and professional fees deferred income assets above are u .
s .
federal interest expense deductions with an indefinite carryforward period .
there was a change of control in the company during 2014 that limited the annual usage of pre-ownership change net operating losses .
all pre-ownership change net operating losses were fully utilized in 2019 .
the company assessed all available positive and negative evidence to determine whether sufficient future taxable income will be generated to permit use of existing deferred tax assets .
for u .
s .
federal deferred tax assets the company concluded that sufficient positive evidence existed primarily the result of reversing deferred tax liabilities during the carryover period .
however for certain state deferred tax assets the negative evidence has outweighed the positive evidence which has resulted in the company establishing a valuation allowance of $ 20952 and $ 10961 as of december 31 2019 and 2018 respectively to recognize only the portion of the deferred tax asset that is more likely than not to be realized .
during the years ended december 31 2019 and 2018 the company paid -net of refunds received $ 1293 and $ 1313 respectively of income taxes .

Question: What was the Prepaid expenditures in 2019 and 2018 respectively?
Answer: 5,621 7,108
(In thousands)
March 31, 2018
Adjustment from Topic 606
April 1, 2018
Assets:
Accounts receivable, net
16,389
3,124
19,513
Contract assets
—
4,583
4,583
Prepaid expenses and other current assets
5,593
(496)
5,097
Other non-current assets
2,484
2,409
4,893
Liabilities:
Contract liabilities
26,820
7,006
33,826
Shareholders' equity:
Retained earnings
103,601
2,614
106,215
financial statement impact of adoption on previously reported results .
we adopted topic 606 using the modified retrospective method .
the cumulative impact of applying the new guidance to all contracts with customers that were not completed as of april 1 2018 was recorded as an adjustment to retained earnings as of the adoption date .
as a result of applying the modified retrospective method to adopt the new standard the following adjustments were made to noted accounts on the consolidated balance sheet as of april 1 2018 : .
the acceleration of revenue that was deferred under prior guidance as of the adoption date was primarily attributable to the requirement of topic 606 to allocate the transaction price to the performance obligations in the contract on a relative basis using ssp rather than allocating under the residual method which allocates the entire arrangement discount to the delivered performance obligations .
due to the company ' s full valuation allowance as of the adoption date there is no tax impact associated with the adoption of topic 606 .
we made certain presentation changes to our consolidated balance sheet on april 1 2018 to comply with topic 606 .
prior to adoption of the new standard we offset accounts receivable and contract liabilities -previously presented as deferred revenue on our consolidated balance sheet for unpaid deferred performance obligations included in contract liabilities .
under the new standard we record accounts receivable and related contract liabilities for non-cancelable contracts with customers when the right to consideration is unconditional .
upon adoption the right to consideration in exchange for goods or services that have been transferred to a customer when that right is conditional on something other than the passage of time were reclassified from accounts receivable to contract assets .

Question: What was the percentage change in  Retained earnings after  Adjustment from Topic 606?
Answer: 2.52
December 31,
December 31,
2019
2018
Accrued payroll and related taxes
$3,985
$3,800
Accrued federal, state, and local taxes
2,635
1,827
Accrued bonus
20,206
10,766
Self-insurance reserves
2,238
—
Employee stock purchase plan contributions
4,716
6,473
Accrued sales commissions
5,397
6,889
Accrued partner commissions
7,043
5,535
Contract liabilities
5,197
—
Accrued purchase price related to acquisitions
2,763
—
Other
7,924
6,811
Total
$62,104
$42,101
accrued expenses consisted of the following -in thousands : .
contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard .
see recently adopted accounting standards in note 2 and contract liabilities in note 6 .

Question: What is the percentage change in total accrued expenses between 2018 and 2019?
Answer: 47.51
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
U.S.
$1,979.6
$1,723.9
1,504.5
International
1,008.5
936.2
727.4
$2,988.1
$2,660.1
$2,231.9
18 .
geographic information .
revenue by geography is based on the customer ' s billing address and was as follows : .
no individual international country represented more than 10 % of total revenue in any period presented .

Question: What is the average U.S. revenue for 2017 and 2018?
Answer: 1614.2