FangyuLei/tatqa huggingface dataset:
€ million
30/9/2018
30/9/2019
Effective portion of gains/losses from cash flow hedges
0
2
Equity and debt instruments1
9
−3
Currency translation differences from translating the financial statements of foreign operations
−738
−602
Remeasurement of defined benefit pension plans
−410
−500
Income tax on components of other comprehensive income
91
106
Other reserves retained from earnings
−2,401 2
−2,782
−3,449
−3,778
capital reserve and reserves retained from earnings .
prior to the effective date of the reclassification and demerger of ceconomy ag on 12 july 2017 metro ag was not yet a group within the meaning of ifrs 10 .
accordingly combined financial statements of metro wholesale & food specialist group -hereinafter : mwfs group were prepared for the ipo prospectus of metro ag .
equity in the combined financial statements was the residual amount from the combined assets and liabilities of mwfs group .
following the demerger metro became an independent group with metro ag as the listed parent company .
therefore the equity in the consolidated financial statements is subdivided according to legal requirements .
the subscribed capital of € 363 million and the capital reserve of € 6118 million were recognised at the carrying amounts from the metro ag annual financial statements as of 30 september 2017 .
for this purpose a transfer was made from the equity item net assets recognised as of 1 october 2016 attributable to the former metro group of the combined financial statements of mwfs group .
the remaining negative amount of this equity item was reclassified to reserves retained from earnings .
it cannot be traced back to a history of loss .
reserves retained from earnings can be broken down as follows : .
1 previous year : gains / losses on remeasuring financial instruments in the category ‘ available for sale ’ .
2 adjustment of previous year according to explanation in notes .

Question: In which years were the reserves retained from earnings calculated in?
Answer: 2018 2019
USDm
2019
2018
2017
Cash and cash equivalents, including restricted cash
72.5
127.4
134.2
Undrawn credit facilities
173.1
278.7
270.7
Liquidity
245.6
406.1
404.9
alternative performance measures – continued .
liquidity : torm defines liquidity as available cash comprising cash and cash equivalents including restricted cash as well as undrawn credit facilities .
torm finds the apm important as the liquidity expresses torm ’ s financial position ability to meet current liabilities and cash buffer .
furthermore it expresses torm ’ s ability to act and invest when possibilities occur .

Question: How does TORM define liquidity?
Answer: TORM defines liquidity as available cash, comprising cash and cash equivalents, including restricted cash, as well as undrawn credit facilities
Fiscal Year 2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$340,583
$356,040
$383,993
$280,572
Gross profit
57,128
70,535
82,441
12,755
Net income (loss) attributable to Cal-Maine Foods, Inc.
12,406
21,807
39,777
(19,761)
Net income (loss) per share:
Basic
$0.26
$0.45
$0.82
$(0.41)
Diluted
$0.26
$0.45
$0.82
$(0.41)
Fiscal Year 2018
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$262,845
$361,172
$435,820
$443,095
Gross profit
17,336
82,396
120,098
141,216
Net income (loss) attributable to Cal-Maine Foods, Inc.
(15,993)
(26,136)
96,294
71,767
Net income (loss) per share:
Basic
$(0.33)
$(0.54)
$1.99
$1.48
Diluted
$(0.33)
$(0.54)
$1.99
$1.48
16 .
quarterly financial data : -unaudited amount in thousands except per share data : .
during the company ' s second quarter of fiscal 2019 and second quarter of fiscal 2018 we recorded $ 2 .
3 million and $ 80 .
8 million respectively primarily related to the legal settlement of several antitrust claims against the company .
also during the second quarter of fiscal 2018 the tax cuts and jobs act of 2017 was enacted .
this resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $ 35 .
0 million .
in the fourth quarter of fiscal 2018 we completed our analysis of the act and recorded additional tax benefit of $ 8 .
0 million .

Question: What is the increase in the gross profit in 2019 from 1st quarter to 2nd quarter?
Answer: 13407
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Transaction Volume
Dollars (in millions)
$5,954
$5,030
$3,767
Percentage increase
18%
34%
Loan Servicing Portfolio
Dollars (in millions, at end of period)
$9,150
$7,341
$5,390
Percentage increase
25%
36%
Active Merchants
Number (at end of period)
17,216
14,907
10,891
Percentage increase
15%
37%
Cumulative Consumer Accounts
Number (in millions, at end of period)
3.03
2.24
1.57
Percentage increase
35%
43%
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
business metrics .
we review a number of operating and financial metrics to evaluate our business measure our performance identify trends formulate plans and make strategic decisions including the following .
transaction volume .
we define transaction volume as the dollar value of loans facilitated on our platform during a given period .
transaction volume is an indicator of revenue and overall platform profitability and has grown substantially in the past several years .
loan servicing portfolio .
we define our loan servicing portfolio as the aggregate outstanding consumer loan balance -principal plus accrued interest and fees serviced by our platform at the date of measurement .
our loan servicing portfolio is an indicator of our servicing activities .
the average loan servicing portfolio for the years ended december 31 2019 2018 and 2017 was $ 8213 million $ 6303 million and $ 4501 million respectively .
active merchants .
we define active merchants as home improvement merchants and healthcare providers that have submitted at least one consumer application during the twelve months ended at the date of measurement .
because our transaction volume is a function of the size engagement and growth of our merchant network active merchants in aggregate are an indicator of future revenue and profitability although they are not directly correlated .
the comparative measures can also be impacted by disciplined corrective action taken by the company to remove merchants from our program who do not meet our customer satisfaction standards .
cumulative consumer accounts .
we define cumulative consumer accounts as the aggregate number of consumer accounts approved on our platform since our inception including accounts with both outstanding and zero balances .
although not directly correlated to revenue cumulative consumer accounts is a measure of our brand awareness among consumers as well as the value of the data we have been collecting from such consumers since our inception .
we may use this data to support future growth by cross-marketing products and delivering potential additional customers to merchants that may not have been able to source those customers themselves .

Question: What was the transaction volume in 2019?
Answer: 5,954
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(in thousands, except per share data)   
(in thousands, except per share data)   
(in thousands, except per share data)   
Net income   
$ 85,762
$ 104,690
$ 116,481
Earnings per share：
Basic   
$ 1.33
$ 1.58
$ 1.68
Effect of CESs     
(0.01 )   
-
-
Diluted   
$ 1.32
$ 1.58
$ 1.68
Weighted average number of shares:
Basic     
64,397
66,201
69,175
Effect of CESs     
706
233
249
Diluted     
65,103
66,434
69,424
basic and diluted net income per share basic net income per share is computed using net income divided by the weighted average number of shares of common stock outstanding - “ weighted shares ” for the period presented .
diluted net income per share is computed using net income divided by weighted shares and the treasury stock method effect of common equivalent shares - “ cess ” outstanding for each period presented .
in the following table we present a reconciliation of earnings per share and the shares used in the computation of earnings per share for the years ended december 31 2019 2018 and 2017 -in thousands except per share data : common equivalent shares - “ cess ” outstanding for each period presented .
in the following table we present a reconciliation of earnings per share and the shares used in the computation of earnings per share for the years ended december 31 2019 2018 and 2017 -in thousands except per share data : .
the number of anti-dilutive cess in 2019 2018 and 2017 was immaterial .
see note 2 for further information on those securities .

Question: What is the basic number of shares in 2017?
Answer: 69,175
2019
2018
Revenues
100.0%
100.0%
Cost of revenues
10.6
11.0
Gross profit
89.4
89.0
Operating expenses:
Sales and marketing
54.2
52.6
Product development
6.2
8.1
General and administrative
20.5
20.9
Total operating expenses
80.9
81.6
Income from operations
8.5
7.4
Other income (loss), net
(0.5)
—
Income before income taxes
8.0
7.4
Income tax expense
4.3
3.2
Net income
3.7%
4.2%
results of operations .
the following table sets forth as a percentage of total revenues the results from our operations for the periods indicated .

Question: What is the change in sales and marketing expenses between 2018 and 2019 as a percentage of total revenues?
Answer: 1.6
International
Pinnacle Foods
Corporate
Total
Other cost of goods sold
$—
$3.7
$—
$3.7
Total cost of goods sold .
—
3.7
—
3.7
Severance and related costs
0.7
0.6
110.8
112.1
Accelerated depreciation
—
—
4.7
4.7
Contract/lease termination .
—
0.8
0.3
1.1
Consulting/professional fees .
0.2
—
38.1
38.3
Other selling, general and administrative expenses .
0.1
—
8.2
8.3
Total selling, general and administrative expenses
1.0
1.4
162.1
164.5
Consolidated total
$1.0
$5.1
$162.1
$168.2
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts during fiscal 2019 we recognized the following pre-tax expenses for the pinnacle integration restructuring plan : .
included in the above results are $ 163 .
5 million of charges that have resulted or will result in cash outflows and $ 4 .
7 million in non-cash charges .

Question: What is the proportion of cash charges that have resulted or will result in cash outflows over total consolidated pre-tax expenses?
Answer: 0.97
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Total
Less than 1 year
1 - 3 years
3 - 5 years
After 5 years
(in thousands)
(in thousands)
(in thousands)
(in thousands)
Debt(1)
903,696
50,601
691,748
161,347
—
Finance lease obligations(2)
340,188
25,459
48,693
45,311
220,725
Operating leases, colocation and data center obligations(3)
205,087
36,119
42,344
26,138
100,486
Unconditional purchase obligations(4)
27,885
12,154
1,346
1,307
13,078
Total contractual cash obligations
$1,476,856
$124,333
$784,131
$234,103
$334,289
contractual obligations and commitments .
the following table summarizes our contractual cash obligations and other commercial commitments as of december 31 2019 .
-1 these amounts include interest and principal payment obligations on our € 135 .
0 million of 2024 notes through the maturity date of june 30 2024 interest and principal payments on our $ 445 .
0 million of 2022 notes through the maturity date of march 1 2022 interest and principal payments on our $ 189 .
2 million of 2021 notes through the maturity date of april 15 2021 and $ 12 .
5 million due under an installment payment agreement with a vendor .
-2 the amounts include principal and interest payments under our finance lease obligations .
our finance lease obligations were incurred in connection with irus for inter-city and intra-city dark fiber underlying substantial portions of our network .
these finance leases are presented on our balance sheet at the net present value of the future minimum lease payments or $ 169 .
8 million at december 31 2019 .
these leases generally have initial terms of 15 to 20 years .
-3 these amounts include amounts due under our facilities operating leases colocation obligations and carrier neutral data center obligations .
certain of these operating lease liabilities are presented on our balance sheet at the net present value of the future minimum lease payments or $ 96 .
8 million at december 31 2019 .
-4 these amounts include amounts due under unconditional purchase obligations including dark fiber iru operating and finance lease agreements entered into but not delivered and accepted prior to december 31 2019 .

Question: What is the value of the interest and principal payment obligations included in the company's debt under 2024 Notes?
Answer: 135.0 million
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
2017
Cloud & Cognitive Software*
Software
$18,712
$17,970
$17,681
Services
4,321
4,082
3,920
Systems
166
156
150
Global Business Services*
Services
$16,363
$16,238
$15,728
Software
156
151
179
Systems
115
206
165
Global Technology Services*
Services
$20,768
$22,222
$21,913
Maintenance
5,183
5,484
5,783
Systems
1,072
1,069
1,207
Software
338
371
310
Systems
Servers
$ 3,746
$ 3,996
$ 3,993
Storage
1,920
2,114
2,243
Software
1,528
1,499
1,520
Services
410
425
438
Global Financing
Financing
$ 1,120
$ 1,223
$ 1,167
Used equipment sales
281
366
530
* recast to conform to 2019 presentation .
* * reclassified to conform to 2019 presentation .
refer to “ basis of presentation ” in note a “ significant accounting policies ” for additional information .
the following table presents external revenue for similar classes of products or services within the company ’ s reportable segments .
client solutions often include ibm software and systems and other suppliers ’ products if the client solution requires it .
for each of the segments that include services software-as-a-service consulting education training and other product-related services are included as services .
for each of these segments software includes product license charges and ongoing subscriptions .

Question: What is included in Client solutions?
Answer: Client solutions often include IBM software and systems and other suppliers’ products if the client solution requires it.
Land and buildings
Motor vehicles
Other machinery and equipment
Total
Balance January 1, 2019
23,579
1,488
620
25,687
Additions
6,475
1,588
16
8,079
Transfer from property, plant and equipment
459
–
–
459
Modifications and reassessments
75
31
(24)
82
Retirements
–
–
–
–
Depreciation for the year
(6,057)
(1,008)
(268)
(7,333)
Foreign currency translation effect
518
43
12
573
Balance December 31, 2019
25,049
2,142
356
27,547
note 2 .
right-of-use assets .
the company leases many assets including land buildings houses motor vehicles machinery and equipment .
leases typically run up to a period of 5 years some with an option to renew the lease after the end of the non-cancelable period .
lease payments are renegotiated on a periodic basis ; timing is depending on the region and type of lease .
the company has not entered into any sub-lease arrangements .
right-of-use assets .

Question: What is the change in total Balance from January 1, 2019 to December 31, 2019 
Answer: 1860
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at the beginning of the period
$2,720
$1,342
$8,531
Current period tax position increases
—
2,950
—
Decreases from settlements with tax authorities
—
(191)
(10,865)
Decreases due to lapse in applicable statute of limitations
—
(1,310)
(466)
Foreign currency translation increases (decreases)
(9)
(71)
4,142
Balance at the end of the period
$2,711
$2,720
$1,342
during the year ended december 31 2019 the company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance .
as a result the company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $ 19 .
7 million .
the company accrued $ 2 .
7 million as of both december 31 2019 and 2018 excluding penalties and interest for the liability for unrecognized tax benefits which was included in “ long-term income tax liabilities ” in the accompanying consolidated balance sheets .
had the company recognized these tax benefits approximately $ 2 .
7 million along with the related interest and penalties would have favorably impacted the effective tax rate in both 2019 and 2018 .
the company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months .
the company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes .
the company had $ 1 .
1 million and $ 0 .
6 million accrued for interest and penalties as of december 31 2019 and 2018 respectively .
of the accrued interest and penalties at december 31 2019 and 2018 $ 0 .
6 million and $ 0 .
4 million respectively relate to statutory penalties .
the amount of interest and penalties net included in the provision for income taxes in the accompanying consolidated statements of operations for the years ended december 31 2019 2018 and 2017 was $ 0 .
4 million $ 0 .
7 million and $ -9 .
5 million respectively .
the tabular reconciliation of the amounts of unrecognized net tax benefits is presented below -in thousands : .

Question: For which years were the tabular reconciliation of the amounts of unrecognized net tax benefits calculated?
Answer: 2019 2018 2017
52 weeks ended
52 weeks ended
30 Mar 2019
31 Mar 2018
£m
£m
Sale of goods:
– Hovis
0.3
0.3
Sale of services:
– Hovis
0.7
0.7
– Nissin
0.2
0.1
Total sales
1.2
1.1
Purchase of goods:
– Hovis
6.3
11.9
– Nissin
10.3
7.1
Total purchases
16.6
19.0
the group ’ s associates are considered to be related parties .
as at 30 march 2019 the following are also considered to be related parties under the listing rules due to their shareholdings exceeding 10 % of the group ’ s total issued share capital : .
− nissin foods holdings co .
ltd .
- “ nissin ” is considered to be a related party to the group by virtue of its 19 .
47 % -2017 / 18 : 19 .
57 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
− oasis management company ltd - “ oasis ” is considered to be a related party to the group by virtue of its 11 .
99 % -2017 / 18 : 9 .
01 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
− paulson investment company llc - “ paulson ” is considered to be a related party to the group by virtue of its 11 .
98 % -2017 / 18 : 7 .
39 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
as at 30 march 2019 the group had outstanding balances with hovis .
total trade receivables was £ 0 .
9m -2017 / 18 : £ 0 .
5m and total trade payables was £ 0 .
6m -2017 / 18 : £ 2 .
5m .

Question: What is the average hovis purchase of goods for 2018 and 2019?
Answer: 9.1
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Cost of net revenue
$577
$489
$332
Research and development
16,545
17,953
16,190
Selling, general and administrative
14,938
13,279
11,016
Restructuring expense
—
—
5,130
$32,060
$31,721
$32,668
stock-based compensation .
the company recognizes stock-based compensation expense in the consolidated statements of operations based on the department to which the related employee reports as follows : the company recognizes stock-based compensation expense in the consolidated statements of operations based on the department to which the related employee reports as follows : .
the total unrecognized compensation cost related to performance-based restricted stock units as of december 31 2019 was $ 3 .
6 million and the weighted average period over which these equity awards are expected to vest is 1 .
6 years .
the total unrecognized compensation cost related to unvested stock options as of december 31 2019 was $ 2 .
0 million and the weighted average period over which these equity awards are expected to vest is 2 .
30 years .

Question: In which year was Restructuring expense 0 thousands?
Answer: 2019 2018
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Trade accounts receivable
74,021
95,541
Allowance for doubtful accounts
(6,759)
(6,497)
67,262
89,044
Other accounts receivable
8,390
8,250
75,652
97,294
the corporation is also exposed to credit risk in relation to its trade accounts receivable .
to mitigate such risk the corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer .
the corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts .
the doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder .
factors such as the current economic conditions forward-looking macroeconomic data and historical information -number of overdue days of the customer ’ s balance outstanding as well as the customer ’ s collection history are examined .
the corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk .
the corporation has credit policies in place and has established various credit controls including credit checks deposits on accounts and advance billing and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms .
since the corporation has a large and diversified clientele dispersed throughout its market areas in canada and the united states there is no significant concentration of credit risk .
the following table provides further details on trade and other receivables net of allowance for doubtful accounts : .

Question: What was the other accounts receivable in 2019?
Answer: 8,390