FangyuLei/tatqa huggingface dataset:
2019
2018
Note payable to a bank (“Real Estate Loan”), interest payable at a fixed rate of 2.99% with monthly installments of principal and interest of $38,344 through August 2021 with remaining principal due September 2021, collateralized by three distribution facilities
$ 2,263,040
$  2,648,179
Note payable, interest payable at a fixed rate of 4.50% with quarterly installments of principal and interest of $49,114 through June 2023 with remaining principal due September 2023
1,395,351
1,476,772
Note payable, interest-free with varying installments during fiscal 2019
—
629,746
3,658,391
4,754,697
Less current maturities
(532,747)
(1,096,306)
$3,125,644
$3,658,391
long-term debt .
in addition to the facility the company also had the following long-term obligations at fiscal 2019 and fiscal 2018 .

Question: What are the respective values of the company's net long term debt in 2018 and 2019?
Answer: $3,658,391 $3,125,644
2019
2018
Tax benefit computed at the statutory rate
$(427,244)
$(631,497)
State taxes
6,525
6,874
Book expenses not deductible for tax purposes
2,980
2,882
Rate Change
45,656
–
Other
2,517
(27,286)
(369,566)
(649,027)
Change in valuation allowance for deferred tax assets
269,203
658,650
Income tax (benefit) expense
$(100,363)
$9,623
note l – income taxes .
on december 22 2017 the u .
s .
government enacted comprehensive tax legislation commonly referred to as the tax cuts and jobs act -the “ tax act ” .
the tax act makes broad and complex changes to the u .
s .
tax code including but not limited to the following that impact the company : -1 reducing the u .
s .
federal corporate income tax rate from 35 percent to 21 percent ; -2 eliminating the corporate alternative minimum tax ; -3 creating a new limitation on deductible interest expense ; -4 limiting the deductibility of certain executive compensation ; and -5 limiting certain other deductions .
the company follows asc 740-10 “ income taxes ” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns .
under this method deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse .
a reconciliation of tax expense computed at the statutory federal tax rate on loss from operations before income taxes to the actual income tax -benefit / expense is as follows : .

Question: What is the income tax benefit in 2019?
Answer: 100,363
Years Ended December 31,
Years Ended December 31,
2019
2018
Increase / (Decrease)
Life, accident and health earned premiums, net
$116.8
$94.4
$22.4
Net investment income
212.9
117.1
95.8
Net realized and unrealized gains on investments
1.9
5.6
(3.7)
Net revenue
331.6
217.1
114.5
Policy benefits, changes in reserves, and commissions
234.4
197.3
37.1
Selling, general and administrative
35.7
30.4
5.3
Depreciation and amortization
(23.1)
(12.4)
(10.7)
Other operating expense
47.3
—
47.3
Income from operations (1)
$37.3
$1.8
$35.5
insurance segment .
-1 the insurance segment revenues are inclusive of realized and unrealized gains and net investment income for the year ended december 31 2019 and 2018 .
such adjustments are related to transactions between entities under common control which are eliminated or are reclassified in consolidation .
life accident and health earned premiums net : life accident and health earned premiums net from our insurance segment for the year ended december 31 2019 increased $ 22 .
4 million to $ 116 .
8 million from $ 94 .
4 million for the year ended december 31 2018 .
the increase was primarily due to the premiums generated from the acquisition of kic in 2018 .
net investment income : net investment income from our insurance segment for the year ended december 31 2019 increased $ 95 .
8 million to $ 212 .
9 million from $ 117 .
1 million for the year ended december 31 2018 .
the increase was primarily due to the income generated from the assets acquired in the kic acquisition higher average invested assets as a result of the reinvestment of premiums and investment income received and to a lesser extent rotation into higher-yielding investments .
net realized and unrealized gains on investments : net realized and unrealized gains on investments from our insurance segment for the year ended december 31 2019 decreased $ 3 .
7 million to $ 1 .
9 million from $ 5 .
6 million for the year ended december 31 2018 .
the decrease was driven by smaller realized gains on bonds and common stocks higher impairments and losses on fair value changes on interest only bonds in 2019 .
the decrease was offset by overall improvement in fair value changes in equity securities and realized gains on mortgage loans in 2019 .

Question: What was the percentage increase / (decrease) in the Life, accident and health earned premiums, net from 2018 to 2019?
Answer: 23.73
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: Where are production start-up expense incurred in 2019?
Answer: 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.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Basic:
Weighted average common shares outstanding
41,649
42,090
41,822
Diluted:
Dilutive effect of stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust
153
156
319
Total weighted average diluted shares outstanding
41,802
42,246
42,141
Anti-dilutive shares excluded from the diluted earnings per share calculation
69
44
46
note 21 .
earnings per share .
basic earnings per share are based on the weighted average number of common shares outstanding during the periods .
diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect if any from stock appreciation rights restricted stock restricted stock units and shares held in rabbi trust using the treasury stock method .
the number of shares used in the earnings per share computation were as follows -in thousands : .

Question: In which year was the Anti-dilutive shares excluded from the diluted earnings per share calculation largest?
Answer: 2019
USDm
2019
2018
2017
Reconciliation to net profit/(loss)
Net profit/(loss) for the year
166.0
-34.8
2.4
Tax
0.8
1.6
0.8
Financial expenses
41.9
39.3
40.6
Financial income
-2.8
-3.3
-4.3
Depreciation
110.1
114.5
114.5
Impairment (reversal)/losses on tangible assets
-114.0
3.2
3.6
EBITDA
202.0
120.5
157.6
ebitda : torm defines ebitda as earnings before financial income and expenses depreciation impairment amortization and taxes .
the computation of ebitda refers to financial income and expenses which the company deems to be equivalent to “ interest ” for purposes of presenting ebitda .
financial expenses consist of interest on borrowings losses on foreign exchange transactions and bank charges .
financial income consists of interest income and gains on foreign exchange transactions .
ebitda is used as a supplemental financial measure by management and external users of financial statements such as lenders to assess torm ' s operating performance as well as compliance with the financial covenants and restrictions contained in the company ' s financing agreements .
torm believes that ebitda assists management and investors by increasing comparability of the company ' s performance from period to period .
this increased comparability is achieved by excluding the potentially disparate effects of interest depreciation impairment amortization and taxes .
these are items that could be affected by various changing financing methods and capital structure and which may significantly affect profit / -loss between periods .
including ebitda as a measure benefits investors in selecting between investment alternatives .
ebitda excludes some but not all items that affect profit / -loss and these measures may vary among other companies and not be directly comparable .
the following table reconciles ebitda to net profit / -loss the most directly comparable ifrs financial measure for the periods presented : .

Question: What was the percentage change in EBITDA in 2019 from 2018?
Answer: 67.63
December 31,
December 31,
December 31,
2019
2018
2017
United States
$799,016
$880,534
$944,052
Americas excluding United States
94,961
101,282
116,330
Europe, Middle East, and Africa
410,485
384,196
440,135
Asia Pacific
130,326
145,971
115,002
Total
$1,434,788
$1,511,983
$1,615,519
geographic and other information .
revenue by geographic region based on ship-to destinations was as follows -in thousands : .
the united states represented 56 % 58 % and 58 % of revenue for 2019 2018 and 2017 respectively .
revenue in the united kingdom was $ 159 .
9 million in 2019 and $ 196 .
0 million in 2017 representing 11 % of revenue in 2019 and 12 % of revenue for 2017 .
revenue in the united kingdom was less than 10 % of revenue in 2018 .
no other single country represented more than 10 % of revenue during these periods .
as of december 31 2019 and 2018 long-lived assets which represent property and equipment located outside the united states were $ 27 .
9 million and $ 36 .
9 million respectively .

Question: What is the value of long-lived assets located outside the United States as of December 31, 2018?
Answer: $36.9 million
As of December 31,
As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
significant components of our deferred tax assets and liabilities are as follows : .

Question: What were the inventory reserves in 2019?
Answer: 708
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Remuneration
7,603
7,011
7,536
Short-term benefits
106
136
172
Expense recognized in respect of share-based compensation
1,821
1,992
2,044
Total
9,530
9,139
9,752
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 .
21 .
related party transactions -continued .
compensation of key management personnel .
the remuneration of directors and key management was as follows : .

Question: What is the expense recognized in respect of share-based compensation in 2017?
Answer: 1,821
Three Months Ended
Three Months Ended
Three Months Ended
Variation
December 31, 2019
September 29, 2018
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Gross profit
$ 1,081
$ 967
$ 1,059
11.8%
2.0%
Gross margin (as percentage of net revenues)
39.3%
37.9%
40.0%
+140 bps
-70 bps
fourth quarter gross profit was $ 1081 million and gross margin was 39 .
3 % .
on a sequential basis gross margin increased 140 basis points mainly driven by improved product mix and better manufacturing efficiencies .
gross margin decreased 70 basis points year-over-year mainly impacted by price pressure and unsaturation charges partially offset by improved manufacturing efficiencies better product mix and favorable currency effects net of hedging .

Question: How much did the gross margin increase on a sequential basis
Answer: 140 basis points
For the Year Ended
For the Year Ended
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Net income attributable to VMware, Inc.
$6,412
$1,650
$437
Weighted-average shares, basic for Classes A and B
417,058
413,769
410,315
Effect of other dilutive securities
8,177
7,362
10,572
Weighted-average shares, diluted for Classes A and B
425,235
421,131
420,887
Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B
$15.37
$3.99
$1.07
Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B
$15.08
$3.92
$1.04
h .
net income per share .
basic net income per share is computed by dividing net income by the weighted-average number of common stock outstanding during the period .
diluted net income per share is computed by dividing net income by the weighted-average number of common stock outstanding and potentially dilutive securities outstanding during the period as calculated using the treasury stock method .
potentially dilutive securities primarily include unvested restricted stock units - “ rsus ” including psu awards and stock options including purchase options under vmware ’ s employee stock purchase plan which included pivotal ’ s employee stock purchase plan through the date of acquisition .
securities are excluded from the computation of diluted net income per share if their effect would be anti-dilutive .
vmware uses the two-class method to calculate net income per share as both classes share the same rights in dividends ; therefore basic and diluted earnings per share are the same for both classes .
the following table sets forth the computations of basic and diluted net income per share during the periods presented -table in millions except per share amounts and shares in thousands : .

Question: Which years does the table provide information for the computations of basic and diluted net income per share?
Answer: 2020 2019 2018
December 31, 2018
As Previously Reported
Adjustment
As Revised
Deferred commissions, current portion
$24,467
$1,064
$25,531
Total current assets
573,035
1,064
574,099
Deferred commissions, net of current portion
45,444
10,006
55,450
Total assets
807,156
11,070
818,226
Accrued expenses
68,331
1,734
70,065
Total current liabilities
400,423
1,734
402,157
Accumulated deficit
(529,962)
9,336
(520,626)
Total stockholders’ equity
55,907
9,336
65,243
Total liabilities and stockholders’ equity
807,156
11,070
818,226
revision of prior period financial statements .
during the preparation of the financial statements for the three months ended september 30 2019 the company identified a misstatement in previously issued financial statements .
the misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the company ’ s january 1 2018 adoption of accounting standards update no .
2014-09 “ revenue from contracts with customers -topic 606 ” - “ asu 2014-09 ” or “ topic 606 ” and impacted the january 1 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses .
the company determined that the error was not material to any previously issued financial statements .
the company has revised the december 31 2018 consolidated balance sheet and the statements of changes in stockholders ’ equity for all periods after january 1 2018 to correct the misstatement as follows -in thousands : .

Question: Which date's opening accumulated deficit balance did the company's misstatement affect?
Answer: January 1, 2018
€ million
€ million
2019
2018
(Restated)(a)
Total financial liabilities
(28,257)
(26,738)
Current financial liabilities
(4,691)
(3,613)
Non-current financial liabilities
(23,566)
(23,125)
Cash and cash equivalents as per balance sheet
4,185
3,230
Cash and cash equivalents as per cash flow statement
4,116
3,090
Add bank overdrafts deducted therein
69
140
Other current financial assets
907
874
Non-current financial assets derivatives that relate to financial liabilities
114
–
Net debt
(23,051)
(22,634)
net debt .
net debt is a measure that provides valuable additional information on the summary presentation of the group ’ s net financial liabilities and is a measure in common use elsewhere .
prior to this quarter all financial asset derivatives were current financial assets and so reduced net debt .
following a recent review we now also have financial asset derivatives that are non-current in nature .
as all of these derivatives relate to financial liabilities we continue to exclude them for the purposes of our net debt calculation and have expanded our definition to reflect this .
net debt is now defined as the excess of total financial liabilities excluding trade payables and other current liabilities over cash cash equivalents and other current financial assets excluding trade and other current receivables and non-current financial asset derivatives that relate to financial liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .

Question: What is Net Debt?
Answer: Net debt is a measure that provides valuable additional information on the summary presentation of the Group’s net financial liabilities and is a measure in common use elsewhere.
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$67,818
$—
$—
$67,818
Cash equivalents:
Money market funds
126,075
—
—
126,075
Corporate bonds
1,000
—
—
1,000
Agency bonds
6,485
1
—
6,486
Commercial paper
9,609
—
(1)
9,608
Certificates of deposit
171
—
—
171
US treasury securities
4,749
—
—
4,749
Total cash equivalents
148,089
1
(1)
148,089
Total cash and cash equivalents
215,907
1
(1)
215,907
Short-term investments:
Corporate bonds
103,130
110
(7)
103,233
Agency bonds
3,966
2
—
3,968
US treasury securities
50,703
62
(1)
50,764
Commercial paper
23,827
1
—
23,828
Certificates of deposit
3,936
2
(1)
3,937
Asset-backed securities
15,837
12
—
15,849
Total short-term investments
201,399
189
(9)
201,579
Long-term investments:
Corporate bonds
19,407
12
(4)
19,415
US treasury securities
19,300
25
—
19,325
Asset-backed securities
11,693
10
(1)
11,702
Strategic investments
9,750
—
—
9,750
Total long-term investments
$60,150
$47
$(5)
$60,192
5 .
investments .
investments in marketable securities .
the company ’ s investments in available-for-sale marketable securities are made pursuant to its investment policy which has established guidelines relative to the diversification of the company ’ s investments and their maturities with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements .
the following is a summary of investments including those that meet the definition of a cash equivalent as of december 31 2019 -in thousands : .

Question: What was the fair value of corporate bonds?
Answer: 1,000
U.S. Pension Plans
Non-U.S. Pension Plans
Post-Retirement Life Insurance Plan
2020
$15,514
$46
$393
2021
15,399
54
377
2022
15,218
82
362
2023
14,983
69
347
2024
14,706
84
332
2025-2029
68,594
715
1,468
Total
$144,414
$1,050
$3,279
notes to consolidated financial statements -in thousands except for share and per share data .
we expect to make $ 493 of contributions to the u .
s .
plans and $ 261 of contributions to the non-u .
s .
plans during 2020 .
the following benefit payments which reflect expected future service as appropriate are expected to be paid : .

Question: How many years were expected payments to Non-U.S. Pension Plans less than $50 thousand for 2020-2024? 
Answer: 1
2019
2018
(in thousands)
(in thousands)
Assets and Obligations
Change in benefit obligation:
Projected benefit obligation:
Beginning of year
$9,256
$6,177
Service cost
41
39
Interest cost
347
196
Actuarial loss
717
25
Benefits paid
(1,358)
(889)
Special termination benefits
—
3,708
End of year
9,003
9,256
Change in plan assets:
Fair value of plan assets:
Beginning of year
—
—
Company contributions
1,358
889
Benefits paid
(1,358)
(889)
End of year
—
—
Funded status
$(9,003)
$(9,256)
postretirement benefit plans .
in addition to receiving pension benefits u .
s .
teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in teradyne ’ s welfare plan which includes medical and dental benefits up to age 65 .
death benefits provide a fixed sum to retirees ’ survivors and are available to all retirees .
substantially all of teradyne ’ s current u .
s .
employees could become eligible for these benefits and the existing benefit obligation relates primarily to those employees .
the december 31 balances of the postretirement assets and obligations are shown below : .

Question: What was the percentage change in Service Cost from 2018 to 2019?
Answer: 5.13