FangyuLei/tatqa huggingface dataset:
2019
2018
TOTAL
PER SHARE
TOTAL
PER SHARE
Net earnings attributable to common shareholders
3,040
3.37
2,785
3.10
Severance, acquisition and other costs
83
0.10
100
0.11
Net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans
(101)
(0.11)
58
0.07
Net (gains) losses on investments
44
0.05
47
0.05
Early debt redemption costs
13
0.01
15
0.02
Impairment charges
74
0.08
146
0.16
Adjusted net earnings
3,153
3.50
3,151
3.51
adjusted net earnings and adjusted eps .
the terms adjusted net earnings and adjusted eps do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define adjusted net earnings as net earnings attributable to common shareholders before severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we define adjusted eps as adjusted net earnings per bce common share .
we use adjusted net earnings and adjusted eps and we believe that certain investors and analysts use these measures among other ones to assess the performance of our businesses without the effects of severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we exclude these items because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
the most comparable ifrs financial measures are net earnings attributable to common shareholders and eps .
the following table is a reconciliation of net earnings attributable to common shareholders and eps to adjusted net earnings on a consolidated basis and per bce common share -adjusted eps respectively .

Question: What is net earnings attributable to common shareholders as a ratio of the adjusted net earnings in 2018?
Answer: 0.88
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2018
2017
Beginning balance of unrecognized tax benefits
$469
$326
$250
Additions for current year tax positions
106
142
65
Reductions for prior year tax positions
—
(14)
—
Ending balance (excluding interest and penalties)
575
454
315
Interest and penalties
22
15
11
Total
$597
$469
$326
the following changes occurred in the amount of unrecognized tax benefits -in thousands : .
for the year ended december 31 2019 2018 and 2017 the company has recorded income tax expense of $ 128000 $ 143000 and $ 76000 respectively related to uncertain tax positions .
the company ’ s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions if any in the income tax provision .
at december 31 2019 2018 and 2017 the company had accrued $ 22000 $ 15000 and $ 11000 in interest and penalties related to uncertain tax positions .
the company is subject to taxation in the united states and various states along with other foreign countries .
the company has not been notified that it is under audit by the irs or any state or foreign taxing authorities however due to the presence of nol carryforwards all of the income tax years remain open for examination in each of these jurisdictions .
the company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months .
deferred income taxes have not been provided for undistributed earnings of the company ’ s consolidated foreign subsidiaries because of the company ’ s intent to reinvest such earnings indefinitely in active foreign operations .
at december 31 2019 the company had $ 0 .
6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries .

Question: What was the change in the Additions for current year tax positions from 2018 to 2019?
Answer: -36
Year Ended December 31, 2018
First
Quarter
Second
Quarter
Third Quarter
Fourth
Quarter
Total
Total revenue
$85,326
$105,704
$113,912
$109,731
$414,673
Cost of revenue (exclusive of depreciation
and amortization)
36,130
33,765
35,374
55,170
160,439
Total costs and expenses
61,749
58,896
59,655
81,583
261,883
Operating profit
23,577
46,808
54,257
28,148
152,790
Total other income (expense), net
(4,973)
(4,398)
(5,170)
(4,735)
(19,276)
Income before income tax expense (benefit)
18,604
42,410
49,087
23,413
133,514
Net income
18,604
40,816
45,712
22,848
127,980
Less: Net income attributable to
noncontrolling interests
18,604
35,266
33,711
16,143
103,724
Net income attributable to GreenSky, Inc.
N/A
5,550
12,001
6,705
24,256
Earnings per share of Class A common stock:
Basic
N/A
$0.10
$0.21
$0.12
$0.43
Diluted(1)
N/A
$0.09
$0.20
$0.11
$0.41
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
note 18 .
quarterly consolidated results of operations data -unaudited .
the following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended december 31 2019 .
gs holdings is our predecessor for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of gs holdings and its subsidiaries .
the amounts during the period from may 24 2018 through december 31 2018 represent those of consolidated greensky inc .
and its subsidiaries .
basic and diluted earnings per share of class a common stock is applicable only for the period from may 24 2018 through december 31 2018 which is the period following the reorganization transactions and ipo .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 for further information on our organization and see note 2 for further information on our earnings per share .
-1 year-to-date results may not agree to the sum of individual quarterly results due to rounding .

Question: What was the change in total costs and expenses between the second and third quarter?
Answer: 759
March 31,
March 31,
2019
2018
Term Loan Credit Agreement (1)
$—
$318,782
TOKIN Term Loan Facility (2)
276,808
—
Customer Advances (3)
11,270
—
Other, net (4)
6,393
5,841
Total debt
294,471
324,623
Current maturities
(28,430)
(20,540)
Total long-term debt
$266,041
$304,083
note 3 : debt .
a summary of debt is as follows -amounts in thousands : .
-1 amount shown is net of discount bank issuance costs and other indirect issuance costs of $ 13 .
3 million as of march 31 2018 .
-2 amount shown is net of discount bank issuance costs and other indirect issuance costs of $ 8 .
7 million as of march 31 2019 .
-3 amount shown is net of discount of $ 2 .
1 million as of march 31 2019 .
-4 amounts shown are net of discounts of $ 0 .
6 million and $ 0 .
5 million as of march 31 2019 and 2018 respectively .

Question: What was the amount of discount for Customer Advances?
Answer: 2.1
2019
2018
$'000
$'000
Opening balance at 1 July
10,693
8,611
Capital contribution / acquisition of shareholding in associates
-
2,048
Share of profit from associates*
1,695
1,282
Distributions from associate
-
(1,248)
Closing balance at 30 June
12,388
10,693
interest in associates .
* included within share of profit from associates is $ 1917000 representing nsr ’ s share of fair value gains related to investment properties held by joint ventures and associates -30 june 2018 : $ 1383000 .
the group owns 24 .
9 % -2018 : 24 .
9 % of the australia prime storage fund - “ apsf ” .
apsf is a partnership with universal self storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around australia .
during the year ended 30 june 2019 national storage -operations pty ltd earned fees of $ 0 .
8m from apsf associated with the design development financing of the construction process and ongoing management of centres -see note 17 -30 june 2018 : $ 0 .
7m .
as at 30 june 2019 apsf had two operating centres in queensland australia with a third asset under construction in victoria australia .
following the financial year end on 26 july 2019 the group purchased two storage centre investment properties from apsf for $ 42 .
6m and reached an agreement to purchase a third asset for $ 21 .
35m on completion of construction -see note 23 .
during the year ended 30 june 2018 the group purchased a storage centre investment property asset in queensland australia from apsf for $ 14m .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
the group holds a 24 % -30 june 2018 : 24 .
8 % holding in spacer marketplaces pty ltd - “ spacer ” .
spacer operate online peer-to-peer marketplaces for self-storage and parking .

Question: What was the share of profit from associates representing NSRs in 2019 and 2018?
Answer: $1,917,000 $1,383,000
2019
2018
2017
At 31 March
£m
£m
£m
Cash at bank and in hand
495
446
469
Cash equivalents
US deposits
3
26
32
UK deposits
1,132
31
1
Other deposits
36
25
26
Total cash equivalents
1,171
82
59
Total cash and cash equivalents
1,666
528
528
Bank overdrafts (note25)
(72)
(29)
(17)
Cash and cash equivalents per the cash flow statement
1,594
499
511
24 .
cash and cash equivalents .
significant accounting policies that apply to cash and cash equivalents cash and cash equivalents comprise cash in hand and current balances with banks and similar institutions which are readily convertible to cash and are subject to insignificant risk of changes in value and have an original maturity of three months or less .
all are held at amortised cost on the balance sheet equating to fair value .
for the purpose of the consolidated cash flow statement cash and cash equivalents are as defined above net of outstanding bank overdrafts .
bank overdrafts are included within the current element of loans and other borrowings -note 25 .
ifrs 9 was applied for the first time on 1 april 2018 and introduces new classifications for financial instruments .
cash and cash equivalents were classified as loans and receivables under ias 39 and are now classified as financial assets held at amortised cost under ifrs 9 .
this has not had an impact on the accounting for these instruments or on their carrying amounts .
cash and cash equivalents include restricted cash of £ 44m -2017 / 18 : £ 32m 2016 / 17 : £ 43m of which £ 40m -2017 / 18 : £ 29m 2016 / 17 : £ 41m was held in countries where local capital or exchange controls currently prevent us from accessing cash balances .
the remaining balance of £ 4m -2017 / 18 : £ 3m 2016 / 17 : £ 2m was held in escrow accounts or in commercial arrangements akin to escrow .

Question: For which year(s) are the Total cash and cash equivalents lower than 1,000 million?
Answer: 2018 2017
£m
Investment and development property
Other temporary differences
Total
Provided deferred tax provision/(asset):
At 1 January 2018
24.6
(0.9)
23.7
Recognised in the income statement
(5.5)
(0.3)
(5.8)
Foreign exchange movements
0.1
–
0.1
At 31 December 2018
19.2
(1.2)
18.0
Recognised in the income statement
(16.4)
(0.2)
(16.6)
Foreign exchange movements
(0.5)
–
(0.5)
At 31 December 2019
2.3
(1.4)
0.9
balance sheet .
under ias 12 income taxes provision is made for the deferred tax assets and liabilities associated with the revaluation of assets and liabilities at the corporate tax rate expected to apply to the group at the time the temporary differences are expected to reverse .
for those uk assets and liabilities benefiting from reit exemption the relevant tax rate will be 0 per cent -2018 : 0 per cent and for other uk assets and liabilities the relevant rate will be 19 per cent if the temporary difference is expected to be realised before 1 april 2020 and 17 per cent if it is expected to be realised on or after 1 april 2020 -2018 : 19 per cent before 1 april 2020 17 per cent thereafter .
for spanish assets and liabilities the relevant tax rate will be 25 per cent -2018 : 25 per cent .
movements in the provision for deferred tax : .
the net deferred tax provision of £ 0 .
9 million predominantly arises in respect of the revaluation of development property at intu costa del sol partially offset by associated tax losses .

Question: What is the percentage change in the provided deferred tax provision for investment and development property from 31 December 2018 to 31 December 2019?
Answer: -88.02
Fiscal
Fiscal
Fiscal
2019
2019
2018 (1)
Operating Income
Operating Margin
Operating Income
Operating Margin
Increase (Decrease)
(in millions of U.S. dollars)
Communications, Media & Technology
$1,555
18%
$1,380
17%
$175
Financial Services
1,238
15%
1,365
16%
(128)
Health & Public Service
739
10%
766
11%
(27)
Products
1,720
14%
1,664
15%
56
Resources
1,053
16%
724
12%
330
TOTAL
$6,305
14.6%
$5,899
14.4%
$406
operating income and operating margin .
operating income for fiscal 2019 increased $ 406 million or 7 % over fiscal 2018 .
operating income and operating margin for each of the operating groups were as follows : .
amounts in table may not total due to rounding .
-1 effective september 1 2018 we adopted fasb asu no .
2017-07 compensation-retirement benefits -topic 715 : improving the presentation of net periodic pension cost and net periodic postretirement benefit cost .
certain components of pension service costs were reclassified from operating expenses to non-operating expenses .
prior period amounts have been revised to conform with the current period presentation .

Question: What is the change in total operating income between 2018 and 2019?
Answer: $406
2019
2018
Unbilled
$ 22,827
$ 24,282
Billed:
Current
1,286
1,465
Past due
236
271
Device payment plan agreement receivables, gross
$ 24,349
$ 26,018
subsequent to origination the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans .
the extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer ’ s past performance to predict the likelihood of the customer falling further delinquent .
these customer-scoring models assess a number of variables including origination characteristics customer account history and payment patterns .
based on the score derived from these models accounts are grouped by risk category to determine the collection strategy to be applied to such accounts .
collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics including aging .
an account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill ’ s due date .
at december 31 2019 and 2018 the balance and aging of the device payment plan agreement receivables on a gross basis was as follows : .

Question: What was the unbilled in 2019?
Answer: $ 22,827
Level 1
Level 2
Level 3
(In thousands)
Assets
Cash equivalents: Money market funds
$256,915
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$ 598
Liabilities
Long term liabilities:
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145
assets and liabilities measured at fair value .
the following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at december 31 2019 : .
the carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those instruments .
the company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of december 31 2019 .

Question: What is the usefulness of the carrying amount of money market funds?
Answer: approximates fair value as of each reporting date
U.S.Pension Plans
Non-U.S. Pension Plans
2019
2018
2019
2018
Prepaid pension asset
$62,082
$54,100
$—
$—
Accrued expenses and other liabilities
(100)
(100)
—
—
Long-term pension obligations
(1,045)
(992)
(1,214)
(1,331)
Net prepaid (accrued) cost
$60,937
$53,008
$(1,214)
$(1,331)
notes to consolidated financial statements -in thousands except for share and per share data .
the components of the prepaid -accrued cost of the domestic and foreign pension plans are classified in the following lines in the consolidated balance sheets at december 31 : .

Question: Which years does the table provide information for the components of the prepaid (accrued) cost of the domestic and foreign pension plans ?
Answer: 2019 2018
2019
2018
2017
Number of units granted
70,543
56,829
100,958
Weighted average fair value on grant date(1) (3)
$ 57.53
$ 43.40
$ 44.24
Expected Price volatility(2)
22.86%
22.00%
25.31 %
Risk-free interest rate(2)
2.36%
2.00%
1.56 %
psus – total shareholder return -tsr .
the psus granted based on tsr are contingently awarded and will be payable in shares of the company ’ s common stock subject to the condition that the number of psus if any earned by the employees upon the expiration of a three-year award performance period is dependent on the company ’ s tsr ranking relative to a peer group of companies .
the fair value of the psus based on tsr was estimated on the grant date using a monte carlo simulation .
other assumptions include the expected volatility of all companies included in the tsr the historical share price returns analysis of all companies included in the tsr and assumes dividends are reinvested .
the expected volatility was based on the historical volatility for a period of time that approximates the duration between the valuation date and the end of the performance period .
the risk-free interest rate is based on the zero-coupon treasury strip yield curve matching the term from the valuation date to the end of the performance period .
compensation expense for the psus based on tsr -which is considered a market condition is a fixed amount determined at the grant date fair value and is recognized 100 % over the three-year award performance period regardless of whether psus are awarded at the end of the award performance period .
the number of psus granted based on tsr and the assumptions used to calculate the grant date fair value of the psus based on tsr are shown in the following table : .
-1 for 2019 this represents the weighted average fair value for psu awards approved during the first and third quarter .
-2 for 2019 values represent weighted average assumptions for psu awards approved during the first and third quarter .
-3 on may 18 2017 the o & c committee approved a change in the vesting policy regarding the existing 2017 three year psu awards for ilham kadri .
the modified vesting terms resulted in award modification accounting treatment .
the weighted average fair value on grant date reflects the impact of the fair value on date of modification for these awards .

Question: What is the average Risk-free interest rate for the 3 years?
Answer: 1.97
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Selected Consolidated Statements of Operations Data:
2019
2018
2017
2016
2015
Total revenue
$529,646
$414,673
$325,887
$263,865
$173,457
Cost of revenue (exclusive of depreciation and amortization)
248,580
160,439
89,708
79,145
36,506
Total costs and expenses
408,693
261,883
180,288
144,054
80,351
Operating profit
120,953
152,790
145,599
119,811
93,106
Total other income (expense), net
(32,105)
(19,276)
(6,931)
4,653
713
Income before income tax expense
88,848
133,514
138,668
124,464
93,819
Income tax expense (benefit)
(7,125)
5,534
—
—
—
Net income
95,973
127,980
138,668
124,464
93,819
Net income attributable to noncontrolling interests
63,993
103,724
N/A
N/A
N/A
Net income attributable to GreenSky, Inc.
31,980
24,256
N/A
N/A
N/A
Earnings per share of Class A common stock(1):
Basic
$0.52
$0.43
N/A
N/A
N/A
Diluted
$0.49
$0.41
N/A
N/A
N/A
item 6 .
selected financial data -dollars in thousands except per share data and unless otherwise indicated .
the selected consolidated statements of operations data for the years ended december 31 2019 2018 and 2017 and the selected consolidated balance sheet data as of december 31 2019 and 2018 were derived from our consolidated financial statements included in item 8 of this form 10-k .
the selected consolidated statements of operations data for the years ended december 31 2016 and 2015 and the selected consolidated balance sheet data as of december 31 2017 and 2016 were derived from our audited consolidated financial statements not included in this form 10-k .
our historical results are not necessarily indicative of the results to be expected in the future .
you should read the following financial information together with the information under item 7 " management ' s discussion and analysis of financial condition and results of operations " and the consolidated financial statements and related notes included in item 8 .
gs holdings and gsllc are our predecessors for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of either gs holdings or gsllc and its subsidiaries .
the amounts as of december 31 2019 and 2018 and during the period from may 24 2018 through december 31 2019 represent those of consolidated greensky inc .
and its subsidiaries .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 to the notes to consolidated financial statements in item 8 for further information on our organization .
-1 basic and diluted earnings per share of class a common stock are applicable only for the period from may 24 2018 through december 31 2019 which is the period following the reorganization transactions and ipo .
see note 2 to the notes to consolidated financial statements in item 8 for further information .

Question: How many years did Total costs and expenses exceed $200,000 thousand?
Answer: 2