FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 $ Change from 2018
2018 $ Change from 2017
Proceeds from sale or issuance of common stock
$0
$1,283
$1,568
$(1,283)
$(285)
Taxes paid related to net share settlement of equity awards
(7,286)
(9,466)
(7,269)
2,180
(2,197)
Proceeds from issuance of 0.875% Convertible Senior Notes
218,000
0
0
218,000
0
Payments for issuance costs on 0.875% Convertible Senior Notes
(5,445)
0
0
(5,445)
0
Payments for capped call transaction on 0.875% Convertible Senior Notes
(17,222)
0
0
(17,222)
0
Credit facility payments
(220,000)
(713,751)
(138,139)
493,751
(575,612)
Credit facility borrowings, net of issuance costs
279,241
430,843
325,001
(151,602)
105,842
Repurchase of common stock
(111,460)
(138,928)
(12,077)
27,468
(126,851)
Payment of acquisition and other financing obligations
(14,685)
(5,198)
(1,283)
(9,487)
(3,915)
Purchases of subsidiary shares owned by non-controlling interest
(53,800)
(7,198)
0
(46,602)
(7,198)
Net cash provided by (used in) financing activities - continuing operations
67,343
(442,415)
167,801
509,758
(610,216)
Net cash provided by (used in) financing activities - discontinued operations
0
149,432
30,784
(149,432)
118,648
Net cash provided (used in) by financing activities
$67,343
$(292,983)
$198,585
$360,326
$(491,568)
financing cash flow activities .
year ended december 31 2019 compared with the year ended december 31 2018 .
net cash provided by financing activities – continuing operations increased during the year ended december 31 2019 primarily due to inflows resulting from -i the issuance of the 0 .
875 % convertible senior notes -ii lower credit facility payments partially offset with less credit facility borrowings and -iii a decrease in the repurchase of common stock .
these were partially offset by the purchase of the remaining minority interest in pulse8 during 2019 .
year ended december 31 2018 compared with the year ended december 31 2017 .
we used cash in financing activities – continuing operations during the year ended december 31 2018 compared with cash inflows from financing activities – continuing operations during the year ended december 31 2017 which was primarily driven by higher repayments of borrowings outstanding under our senior secured credit facility and higher common stock repurchases .
we used a portion of the proceeds from the sale of our investment in netsmart to repay balances outstanding under our senior secured credit facilities at the end of 2018 .
we borrowed funds in 2018 to purchase practice fusion and health grid and to acquire the remaining outstanding minority interest in which we initially acquired a controlling interest in april 2015 .
net cash provided by financing activities – discontinued operations increased during the year ended december 31 2018 compared with the prior year primarily due to higher borrowings by netsmart used to finance business acquisitions .

Question: What is the change in Payment of acquisition and other financing obligations from 2019 to 2018?
Answer: 9487
2019
2018
Net taxable (loss) at effective tax rates
$(2,508)
$(1,567)
Stock compensation expense
119
358
Amortization of debt discount
94
10
Impairment of goodwill
-
519
Other
(223)
(153)
Valuation allowance
2,518
833
Income tax expense
$-
$-
13 .
income taxes .
the company files income tax returns in the u .
s .
federal jurisdiction and the state of california .
with few exceptions the company is no longer subject to u .
s .
federal state and local or non-u .
s .
income tax examinations by tax authorities for years before 2015 .
deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes .
to the extent allowed by gaap the company provides valuation allowances against the deferred tax assets for amounts when the realization is uncertain .
included in the balances at december 31 2019 and 2018 are no tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility .
because of the impact of deferred tax accounting other than interest and penalties the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period .
the company ’ s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses .
during the periods ended december 31 2019 and 2018 the company did not recognize interest and penalties .
the income tax provision differs from the amount of income tax determined by applying the u .
s .
federal income tax rate to pretax income from continuing operations for the year ended december 31 2019 and 2018 due to the following : .

Question: What is the net loss at effective tax rates in 2019?
Answer: 2,508
€ million
Note no.
30/9/2018
30/9/2018 adjusted1
30/9/2019
Current assets
7,703
8,329
7,761
Inventories
26
2,108
1,905
1,946
Trade receivables
27
571
496
482
Financial assets
1
1
4
Other financial and other non-financial assets
24
913
796
881
Entitlements to income tax refunds
206
202
190
Cash and cash equivalents
29
1,298
906
500
Assets held for sale
30,43
2,605
4,024
3,758
current assets of continuing operations decreased by € 569 million compared to the previous year ' s figures to € 7 .
8 billion -30 / 9 / 2018 : € 8 .
3 billion .
cash and cash equivalents in particular contributed to this development with a decrease of € 407 million to € 0 .
5 billion -30 / 9 / 2018 : € 0 .
9 billion .
1 adjusted for effects of the discontinued business segment .
for more information about the development of current assets see the notes to the consolidated financial statements in the numbers listed in the table .

Question: In which year was the amount of Trade Receivables larger for the FY2018 adjusted figure and FY2019 figures?
Answer: 2018 adjusted
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
ASSETS
Current assets:
Accounts receivable, net
$474.3
$73.4
$547.7
Prepaid expenses and other current assets (1)
192.1
(79.4)
112.7
Deferred income taxes, net
65.3
7.0
72.3
Other assets (1)
337.8
(17.9)
319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Deferred revenue
1,763.3
140.6
1,903.9
Other accrued liabilities
142.3
1.7
144.0
Long-term deferred revenue
328.1
37.2
365.3
Long-term income taxes payable
21.5
(0.2)
21.3
Long-term deferred income taxes
79.8
(6.7)
73.1
Stockholders’ deficit:
Accumulated deficit (2)
$(2,147.4)
$(189.5)
$(2,336.9)
the following table shows select line items that were materially impacted by the adoption of asc topics 606 and 340-40 on autodesk ’ s consolidated balance sheet as of january 31 2019 : .
-1 short term and long term " contract assets " under asc topic 606 are included within " prepaid expenses and other current assets " and " other assets " respectively on the consolidated balance sheet .
-2 included in the " accumulated deficit " adjustment is $ 179 .
4 million for the cumulative effect adjustment of adopting asc topic 606 and 340-40 on the opening balance as of february 1 2018 .
adoption of the standard had no impact to net cash provided by or -used in operating financing or investing activities on the company ’ s consolidated statements of cash flows .

Question: What would be the accumulated deficit adjustment without the  $179.4 million adjustment for adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018?
Answer: 10.1
(dollars in millions)
(dollars in millions)
At December 31,
2019
2018
Projected benefit obligation
$ 21,190
$ 19,510
Accumulated benefit obligation
21,134
19,461
Fair value of plan assets
19,388
17,757
2016 collective bargaining negotiations .
during 2016 we adopted changes to our defined benefit pension plans and other postretirement benefit plans to reflect the agreed upon terms and conditions of the collective bargaining agreements ratified in june 2016 .
the impact includes a net increase to accumulated other comprehensive income of $ 2 .
9 billion -net of taxes of $ 1 .
8 billion .
the amount recorded in accumulated other comprehensive income will be reclassified to net periodic benefit cost on a straight-line basis over the average remaining service period of the respective plans ’ participants which on a weighted-average basis is 12 .
2 years for defined benefit pension plans and 7 .
8 years for other postretirement benefit plans .
the above-noted reclassification resulted in a decrease to net periodic benefit cost and increase to pre-tax income of approximately $ 658 million during 2019 2018 and 2017 respectively .
information for pension plans with an accumulated benefit obligation in excess of plan assets follows : .
information for pension plans with an accumulated benefit obligation in excess of plan assets follows : .

Question: What was the net increase to accumulated other comprehensive income in 2016?
Answer: $2.9 billion
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used for capital expenditures
(48,857)
(12,011)
Free cash flow
$67,269
$128,448
free cash flow .
we monitor our free cash flow as a key measure of our overall business performance which enables us to analyze our financial performance without the effects of certain non-cash items such as depreciation amortization and stock-based compensation expenses .
additionally free cash flow takes into account the impact of changes in deferred revenue which reflects the receipt of cash payment for products before they are recognized as revenue and unbilled accounts receivable which reflects revenue that has been recognized that has yet to be invoiced to our customers .
our net cash provided by -used in operating activities is significantly impacted by the timing of invoicing and collections of accounts receivable the timing and amount of annual bonus payments as well as payroll and tax payments .
our capital expenditures consisted of purchases of property and equipment most of which were computer hardware software capitalized software development costs and leasehold improvements .
in fiscal year 2019 free cash flow was impacted by $ 23 .
6 million related to the build out and furnishing of our new corporate headquarters in san mateo california .
for a further discussion of our operating cash flows see “ liquidity and capital resources - cash flows .
” -in thousands .

Question: What was the change in the Net cash provided by operating activities from 2018 to 2019?
Answer: -24333
2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)
4 .
separately disclosed items .
the group has disclosed underlying ebitda1 and underlying profit after tax referring to the group ’ s trading results adjusted for certain transactions during the year that are not representative of the group ’ s regular business activities .
the group considers that these transactions are of such significance to understanding the ongoing results of the group that the group has elected to separately identify these transactions to determine an ongoing result to enable a ' like-for-like ' comparison .
these items are described as ' separately disclosed items ' throughout this financial report .
transaction costs related to the acquisition of sigma systems -2018 : acquisition of enoro .
transaction costs of $ 2063000 were incurred in relation to the acquisition of the sigma systems group of entities -sigma .
these include costs associated with vendor due diligence legal and other administrative matters as well as related travel costs incurred to meet representatives of sigma ’ s management .
these costs are included with ' travel expenses ' and ' other expenses ' in the group ’ s consolidated statement of comprehensive income .
further details of the acquisition of sigma are described in note 24 .
in the prior year transaction costs of $ 677000 were incurred in relation to the acquisition of enoro holdings as -subsequently renamed to hansen technologies holdings as during fy19 and its controlled subsidiaries .
these costs were included with ' other expenses ' in the group ’ s consolidated statement of comprehensive income in the prior year .
onerous lease provision .
the group recognised a provision on future lease payments for one of our offices in the americas as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term .
the group has separately identified these costs because it is not in the normal course of business activities .
these costs are included with ' property and operating rental expenses ' in the group ’ s consolidated statement of comprehensive income .
restructuring costs incurred in sigma systems .
included in sigma ’ s results for june are $ 72000 of restructuring costs related to certain redundancy payments post-acquisition .
these costs are included with ' employee benefit expenses ' in the group ’ s consolidated statement of comprehensive income .

Question: How much restructuring costs was incurred after acquisition of Sigma Systems?
Answer: $72,000
Fiscal Years Ended September
Fiscal Years Ended September
2019
2018
Sales (including excise taxes of $370.2 million and $368.4 million,
$1,392,388,157
$1,322,306,658
Cost of sales
1,308,364,726
1,245,375,460
Gross profit
84,023,431
76,931,198
Selling, general and administrative expenses
72,182,883
66,781,234
Depreciation and amortization
2,617,591
2,318,146
Impairment charges
2,873,269
1,912,877
77,673,743
71,012,257
Operating income
6,349,688
5,918,941
Other expense (income):
Interest expense
1,598,864
1,194,373
Other (income), net
(61,119)
(54,042)
1,537,745
1,140,331
Income from operations before income taxes
4,811,943
4,778,610
Income tax expense
1,609,000
1,164,000
Net income available to common shareholders
$ 3,202,943
$  3,614,610
Basic earnings per share available to common shareholders
$ 5.36
$  5.47
Diluted earnings per share available to common shareholders
$ 5.25
$  5.38
Basic weighted average shares outstanding
597,961
660,925
Diluted weighted average shares outstanding
609,836
672,449
Dividends declared and paid per common share
$ 1.00
$  1.00
consolidated statements of operations .
the accompanying notes are an integral part of these consolidated financial statements .

Question: What is the percentage change in the company's cost of sales between the fiscal years ended September 2018 and 2019?
Answer: 5.06
Vessel
Built in 
Deadweight Tons  
Delivered to NAT in
Nordic Freedom
2005
159,331
2005
Nordic Moon
2002
160,305
2006
Nordic Apollo
2003
159,998
2006
Nordic Cosmos
2003
159,999
2006
Nordic Grace
2002
149,921
2009
Nordic Mistral
2002
164,236
2009
Nordic Passat
2002
164,274
2010
Nordic Vega
2010
163,940
2010
Nordic Breeze
2011
158,597
2011
Nordic Zenith
2011
158,645
2011
Nordic Sprinter
2005
159,089
2014
Nordic Skier
2005
159,089
2014
Nordic Light
2010
158,475
2015
Nordic Cross
2010
158,475
2015
Nordic Luna
2004
150,037
2016
Nordic Castor
2004
150,249
2016
Nordic Sirius
2000
150,183
2016
Nordic Pollux
2003
150,103
2016
Nordic Star
2016
159,000
2016
Nordic Space
2017
159,000
2017
Nordic Aquarius
2018
157,000
2018
Nordic Cygnus
2018
157,000
2018
Nordic Tellus
2018
157,000
2018
b .
business overview .
our fleet .
our fleet currently consists of 23 suezmax crude oil tankers of which the vast majority have been built in korea .
the majority of our vessels are employed in the spot market together with one vessel currently on a longer term time charter agreement expiring in 2021 or later .
the vessels are considered homogenous and interchangeable as they have approximately the same freight capacity and ability to transport the same type of cargo .

Question: What is the the respective years in which Nordic Moon was built and delivered to NAT?
Answer: 2002 2006
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Tax expense at U.S. statutory rate
$ 10,992
$  3,124
$  (3,877)
State income taxes, net of federal tax effect
1,416
(237)
(923)
Nondeductible expenses
1,720
1,186
(185)
Change in reserve for tax contingencies
(1,468)
(1,047)
(4,435)
Change in deferred tax asset valuation allowance
(10,007)
8,784
17,374
Foreign rate differential (1)
2,149
5,684
9,912
Tax credits
(4,767)
(2,656)
(3,459)
Impact of U.S. Tax Reform
—
(7,053)
—
Global Intangible Low-Tax Income
8,182
—
—
Stock Based Compensation
(448)
59
16
Non-controlling interest in equity arrangements
1,802
99
—
Other
1,469
(850)
235
Provision for income taxes
$  11,040
$  7,093
$  14,658
the reconciliation of income tax computed at the u .
s .
federal statutory tax rate to income tax expense is as follows : .
-1 in 2018 we recorded $ 3 .
5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the u .
s .
tax act .
after enactment certain foreign earnings are taxed at higher statutory rates than the u .
s .
which results in $ 2 .
1 million of incremental tax expense in 2019 .
in 2017 we provided for deferred taxes on all cumulative unremitted foreign earnings as the earnings were no longer considered permanently reinvested resulting in a charge of $ 9 .
5 million .

Question: What is the Tax expense at U.S. statutory rate for 2019?
Answer: $ 10,992
Year ended December 31,
Year ended December 31,
2019
2018
Numerators
Numerator for basic and diluted earnings per share:
Net income
$13,267
$3,654
Denominators
Denominators for basic and diluted earnings per share:
Weighted average shares outstanding - basic
17,424
20,721
Dilutive potential common shares
Stock options and awards
1,101
296
Denominator for diluted earnings per share
18,525
21,017
Net income per common share - basic
$0.76
$0.18
Net income per common share – diluted
$0.72
$0.17
earnings per share for the periods indicated were computed as follows -in thousands except per share amounts : .
our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified dutch auction tender offer -the “ tender offer ” and the stock repurchase program announced on october 29 2018 .
11 .
earnings per share .

Question: How did the company's Denominator for diluted earnings per share change from 2018 to 2019?
Answer: -11.86
€ million
2017/2018
2018/2019
Gains from the disposal of fixed assets and gains from the reversal of impairment losses
145
360
Income from logistics services
285
257
Services
251
250
Rents incl. reimbursements of subsidiary rental costs
268
236
Services rendered to suppliers
111
103
Miscellaneous
211
198
1,271
1,405
2 .
other operating income .
gains from the disposal of fixed assets and gains from the reversal of impairment losses includes € 354 million of income from the disposal of real estates -2017 / 18 : € 137 million and € 5 million of income from reversal of impairment losses -2017 / 18 : € 4 million .
project developments and sale-and-leaseback transactions contributed to the real estate transactions .
the income from logistics services provided by metro logistics to companies intended for disposal and non-group companies is offset by expenses from logistics services which are reported under other operating expenses .
the other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items .
disclosures on companies intended for sale can be found under no .
43 – discontinued business sectors page 266 .

Question: What was the change in Miscellaneous in 2018/2019 from 2017/2018?
Answer: -13
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
Research and development
$81,499
$74,976
$6,523
8.7 %
% of revenues
13.8 %
14.2 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Research and development
$74,976
$73,807
$1,169
1.6 %
% of revenues
14.2 %
13.5 %
research and development .
the increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount annual compensation and benefit adjustments and employee performance-based compensation partially offset by a decrease in project material costs .

Question: What was the % of revenues in 2019 and 2018?
Answer: 13.8 % 14.2 %
Fiscal
Fiscal
2019
2018
(in millions)
(in millions)
Restructuring and other charges, net
$  48
$  13
Other items
1
—
Total
$  49
$  13
in the communications solutions segment operating income decreased $ 79 million in fiscal 2019 as compared to fiscal 2018 .
the communications solutions segment ’ s operating income included the following : .
excluding these items operating income decreased in fiscal 2019 due primarily to lower volume .

Question: What was the percentage change in Total operating income in the Communications Solutions segment in 2019 from 2018?
Answer: 276.92
Years Ended
Years Ended
Years Ended
Years Ended
Years Ended
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Production start-up
$45,915
$90,735
$42,643
$(44,820)
(49)%
$48,092
113%
% of net sales
1.5%
4.0%
1.4%
production start-up .
production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs .
costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site related legal and regulatory costs and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures .
in general we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility primarily due to the additional infrastructure investment required when building an entirely new facility .
the following table shows production start-up expense for the years ended december 31 2019 2018 and 2017 : .
during 2019 we incurred production start-up expense at our new facility in lake township ohio .
we also incurred production start-up expense at our second facility in ho chi minh city vietnam in early 2019 .
during 2018 we incurred production start-up expense for the transition to series 6 module manufacturing at our facilities in kulim malaysia and ho chi minh city vietnam .
we also incurred production start-up expense for the transition to series 6 module manufacturing at our facility in perrysburg ohio in early 2018 .

Question: What is the net difference in production start-up expense between 2019 and 2017?
Answer: 3272