FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in millions, except per share amounts)
2019
2018
2017
Numerator:
Net (loss) income
$(66.6)
$(69.8)
$40.0
Preferred stock dividends
10.4
10.4
10.4
Net (loss) income applicable to common shareowners - basic and diluted
$(77.0)
$(80.2)
$29.6
Denominator:
Weighted-average common shares outstanding - basic
50.4
46.3
42.2
Stock-based compensation arrangements
—
—
0.2
Weighted-average common shares outstanding - diluted
50.4
46.3
42.4
Basic and diluted net (loss) earnings per common share
($1.53)
($1.73)
$0.70
5 .
earnings per common share .
basic earnings per common share - " eps " is based upon the weighted-average number of common shares outstanding during the period .
diluted eps reflects the potential dilution that would occur upon issuance of common shares for awards under stock-based compensation plans or conversion of preferred stock but only to the extent that they are considered dilutive .
the following table shows the computation of basic and diluted eps : .
in conjunction with the acquisition of hawaiian telcom in the third quarter of 2018 the company issued 7 .
7 million common shares as a part of the acquisition consideration .
in addition the company granted 0 .
1 million time-based restricted stock units to certain hawaiian telcom employees under the hawaiian telcom 2010 equity incentive plan .
for the years ended december 31 2019 and december 31 2018 the company had a net loss available to common shareholders and as a result all common stock equivalents were excluded from the computation of diluted eps as their inclusion would have been anti-dilutive .
for the year ended december 31 2017 awards under the company ’ s stock-based compensation plans for common shares of 0 .
2 million were excluded from the computation of diluted eps as their inclusion would have been anti-dilutive .
for all periods presented preferred stock convertible into 0 .
9 million common shares was excluded as it was anti-dilutive .

Question: What was the value of the common shares excluded from the computation of diluted EPS for the year ended December 31, 2017?
Answer: 0.2
2019
2018
£ million
£ million
Work in progress
0.7
0.6
Finished goods¹
3.2
3.9
3.9
4.5
8 .
stocks .
note .
1 .
finished goods in 2018 includes £ 2 .
2 million relating to deferred costs which has been reclassified from prepayments ; see note 1 for further details .
there were no stock write-downs recognised in the period -2018 nil and there were no reversals of prior period stock write-downs -2018 nil .
no stock is carried at fair value less costs to sell -2018 nil .

Question: Was there any stock write-downs recognised in the period?
Answer: There were no stock write-downs recognised in the period
City
State
Country
Sq ft
Type
Business Nature/Use
Boston
MA
USA
31,752
Lease
Administrative, sales, client support, R&D, engineering, professional services
Panama City
FL
USA
51,288
Lease
Administrative, sales, client support, R&D, engineering, professional services
Belfast
NI
UK
15,500
Lease
R&D, engineering, administrative
Phoenix
AZ
USA
4,865
Lease
Data Centre
Philadelphia
PA
USA
14,183
Lease
Administrative, sales, client support, R&D, engineering, professional services
117,588
item 2 .
properties .
our corporate headquarters are located in culver city california where we occupy facilities totaling approximately 8000 square feet on a monthto-month basis pursuant to a shared services agreement with nantworks .
we use these facilities for administration sales and marketing research and development engineering client support and professional services .
in addition we have 5 u .
s .
locations across four states and one international location .
our key facilities include the following : .
united states .
boston massachusetts .
panama city florida .
philadelphia pennsylvania .
phoenix arizona .
international .
◦ belfast northern ireland .
note that on february 3 2020 the company completed the sale of its connected care business which includes the panama city florida property .
we believe that our facilities are adequate to meet our needs in the near term and that if needed suitable additional space will be available to accommodate any expansion of our operations .
the following table outlines our facilities location square footage and use : .

Question: What is the average square feet of the company's facilities in Belfast and Phoenix?
Answer: 10182.5
Year
FY 2016
FY 2017
FY 2018
FY 2019
Total reported cases
116
113
150
205 (Note 1)
Ethics-related cases
16
20
14
26
Cases investigated and verified as ethics violations
2
4
1
2 (Note 2)
Sexual Harassment Investigation Committees Formed
5
7
3
4
Cases investigated and verified as violations
5
3
3
4 (Note 3)
reporting channels and whistleblower protection .
to ensure that our conduct meets relevant legal requirements and the highest ethical standards under the ethics code tsmc provides multiple channels for reporting business conduct concerns .
first of all our audit committee approved and we have implemented the “ complaint policy and procedures for certain accounting and legal matters ” and “ procedures for ombudsman system ” that allow employees or any whistleblowers with relevant evidence to report any financial legal or ethical irregularities anonymously through either the ombudsman or directly to the audit committee .
tsmc maintains additional internal reporting channels for our employees .
to foster an open culture of ethics compliance we encourage our employees and the third parties we do business with to report any suspected noncompliance with law or relevant tsmc policy .
tsmc treats any complaint and the investigation thereof in a confidential and sensitive manner and strictly prohibits any form of retaliation against any individual who in good faith reports or helps with the investigation of any complaint .
due to the open reporting channels tsmc receives reports on various issues from employees and external parties such as our customers and suppliers from time to time .
below is a summary of the number of reported incidents .
note 1 : among the 205 cases 132 were related to employee relationship 47 cases related to other matters -e .
g .
employee ’ s individual interest or private matters and 26 cases related to ethical matters .
note 2 : one case involved an employee who requested a supplier to reserve a hotel and pay advance accommodation fees during his business trip actions which violate tsmc policy and the employee was disciplined .
another case involved an employee who abused his work relationship by requesting a supplier to make a personal loan to the employee a severe violation of our ethics code and the employee was terminated .
note 3 : after the investigation by tsmc ’ s sexual harassment investigation committee four employees involved in confirmed cases of sexual harassment received severe discipline from the company .

Question: What is the change in Total reported cases from FY 2016 to FY 2017?
Answer: -3
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
(in millions, except per share data)
2019
2018
Total revenues
$39,512
$39,546
Net income
$11,076
$3,500
Basic earnings per share
$3.05
$0.85
Diluted earnings per share
$2.97
$0.83
unaudited pro forma financial information .
the unaudited pro forma financial information in the table below summarizes the combined results of operations for oracle aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information for all periods presented included the business combination accounting effects resulting from these acquisitions including amortization charges from acquired intangible assets -certain of which are preliminary stock-based compensation charges for unvested restricted stock-based awards and stock options assumed if any and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2018 .
the unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2018 or 2019 .
the unaudited pro forma financial information for fiscal 2019 presented the historical results of oracle for fiscal 2019 and certain other companies that we acquired since the beginning of fiscal 2019 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information for fiscal 2018 combined the historical results of oracle for fiscal 201 8 and the historical results of aconex for the twelve month period ended december 31 2017 -adjusted due to differences in reporting periods and considering the date we acquired aconex and certain other companies that we acquired since the beginning of fiscal 201 8 based upon their respective previous reporting periods and the dates these companies were acquired by us and the effects of the pro forma adjustments listed above .
the unaudited pro forma financial information was as follows : .

Question: What was the average basic earnings per share over a 2 year period from 2018 to 2019?
Answer: 1.95
June 30, 2019
March 31, 2019
December 31, 2018
September 30, 2018
Net revenues 
$252,359
$250,864
$252,680
$239,886
Gross profit 
$138,946
$138,919
$141,299
$132,071
Net (loss) income (1) 
$(17,055)
$(6,932)
$7,199
$(9,065)
Net (loss) income per share – basic 
$(0.14)
$(0.06)
$0.06
$(0.08)
Net (loss) income per share – diluted 
$(0.14)
$(0.06)
$0.06
$(0.08)
quarterly financial data -unaudited .
quarterly results for the years ended june 30 2019 and 2018 are as follow -in thousands except per share amounts .

Question: What was the net revenues in September 30, 2018?
Answer: 239,886
Years ended December 31,
Years ended December 31,
Years ended December 31,
Years ended December 31,
2019
2019
2018
2017
Basic weighted-average shares outstanding
103.9
103.2
102.2
Effect of potential common stock:
Common stock awards
1.2
1.2
1.3
Diluted weighted-average shares outstanding
105.1
104.4
103.5
earnings per share — basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year .
diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock associated with stock options outstanding during the respective year .
the effects of potential common stock were determined using the treasury stock method : .
as of and for the years ended december 31 2019 2018 and 2017 there were 0 .
627 0 .
724 and 0 .
478 outstanding stock options respectively that were not included in the determination of diluted earnings per share because doing so would have been antidilutive .

Question: What is the average of basic weighted-average shares outstanding from 2017 to 2019?
Answer: 103.1
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 purpose is the EBITDA used for by Management and external users of financial statements, such as lenders?
Answer: 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.
Group
31 March
31 March
1 April
2019
2018
2017
S$ Mil
S$ Mil
S$ Mil
Unamortised deferred gain
446.3
452.7
1,616.5
Reclassification from ‘Associates’ (see Note 23)
(50.5)
(74.9)
(265.0)
Net deferred gain
395.8
377.8
1,351.5
Classified as –
Current
20.8
20.1
68.8
Non-current
375.0
357.7
1,282.7
395.8
377.8
1,351.5
31 .
net deferred gain -cont ’ d .
netlink trust - “ nlt ” is a business trust established as part of the info-communications media development authority of singapore ’ s effective open access requirements under singapore ’ s next generation nationwide broadband network .
in prior years singtel had sold certain infrastructure assets namely ducts manholes and exchange buildings - “ assets ” to nlt .
at the consolidated level the gain on disposal of assets recognised by singtel is deferred in the group ’ s statement of financial position and amortised over the useful lives of the assets .
the unamortised deferred gain is released to the group ’ s income statement when nlt is partially or fully sold based on the proportionate equity interest disposed .
singtel sold its 100 % interest in nlt to netlink nbn trust -the “ trust ” in july 2017 for cash as well as a 24 .
8 % interest in the trust .
net deferred gains of s $ 1 .
10 billion were correspondingly released to the group ’ s income statement in the previous financial year upon this sale .
following the divestment singtel ceased to own units in nlt but continues to have an interest of 24 .
8 % in the trust which owns all the units in nlt .
singtel sold its 100 % interest in nlt to netlink nbn trust -the “ trust ” in july 2017 for cash as well as a 24 .
8 % interest in the trust .
net deferred gains of s $ 1 .
10 billion were correspondingly released to the group ’ s income statement in the previous financial year upon this sale .
following the divestment singtel ceased to own units in nlt but continues to have an interest of 24 .
8 % in the trust which owns all the units in nlt .

Question: What "Assets" did Singtel sell to NLT?
Answer: ducts, manholes and exchange buildings
December 31, 2019
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$107,708
$—
$—
$107,708
U.S. government agencies
—
77,364
—
77,364
Corporate debt securities
—
207,137
—
207,137
Total
$107,708
$284,501
$—
$392,209
Liabilities:
Contingent consideration
$—
$—
$1,889
$1,889
Derivative liabilities
—
748
—
748
Total
$—
$748
$1,889
$2,637
December 31, 2018
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$273,546
$—
$—
$273,546
U.S. government agencies
—
72,840
—
72,840
Corporate debt securities
—
228,953
—
228,953
Derivative assets
—
623
—
623
Total
$273,546
$302,416
$—
$575,962
Liabilities:
Derivative liabilities
$—
$549
$—
$549
Stock warrant liability
—
—
410
410
Total
$—
$549
$410
$959
fair value measurement of financial assets and liabilities .
the carrying values of the company ’ s accounts receivable and accounts payable approximated their fair values due to the short period of time to maturity or repayment .
the following tables set forth the company ’ s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy -in thousands : .
the fair value of the company ’ s level 1 financial instruments is based on quoted market prices in active markets for identical instruments .
the fair value of the company ’ s level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data .
in addition level 2 assets and liabilities include derivative financial instruments associated with hedging activity which are further discussed in note 4 .
derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates forward rates and discount rates .
there is not an active market for each hedge contract but the inputs used to calculate the value of the instruments are tied to active markets .

Question: What is the fair value of the Company's Level 1 financial instruments based on?
Answer: Quoted market prices in active markets for identical instruments
Rights and licenses
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
At 30 June 2019
Cost
13
12,961
16,284
29,259
Accumulated amortisation
-
(5,580)
-
(5,580)
Netbook amount
13
7,381
16,284
23,678
30 June 2018
Opening net book amount at 1 July 2017
43
442
8,053
8,538
Additions – externally acquired
13
-
5,253
5,266
Additions – internally developed
-
-
1,256
1,256
Amortisation
(43)
(1,746)
-
(1,789)
Transfers
-
7,563
(7,563)
-
Transfer between classes
-
744
-
744
Disposals
-
(618)
(490)
(1,108)
Closing net book amount
13
6,385
6,509
12,907
At 30 June 2018
Cost
104
9,555
6,509
16,168
Accumulated amortisation
(91)
(3,170)
-
(3,261)
Net book amount
13
6,385
6,509
12,907
11 intangible assets -continued .
-a intangible assets .
rights and licences .
certain licences that nextdc possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired .
other licences that nextdc acquires are carried at cost less accumulated amortisation and accumulated impairment losses .
amortisation is recognised on a straight-line basis over the estimated useful life .
the estimated useful life and amortisation method are reviewed at the end of each annual reporting period .
internally generated software .
internally developed software is capitalised at cost less accumulated amortisation .
amortisation is calculated using the straight-line basis over the asset ’ s useful economic life which is generally two to three years .
their useful lives and potential impairment are reviewed at the end of each financial year .
software under development .
costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and / or cost reduction are capitalised to software and systems .
costs capitalised include external direct costs of materials and services and employee costs .
assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the group has an intention and ability to use the asset .

Question: What was the percentage change in cost of software under development between 2018 and 2019?
Answer: 150.18
Amount Reclassified from AOCI
Years Ended June 30,
Years Ended June 30,
($ in millions) (a)
Location of gain (loss)
2019
2018
Details about AOCI Components
Cash flow hedging items
Commodity contracts
Cost of sales
$5.1
$1.8
Foreign exchange contracts
Net sales
1.0
(1.0)
Forward interest rate swaps
Interest expense
0.4
0.4
Total before tax
6.5
1.2
Tax expense
(1.6)
(0.4)
Net of tax
$4.9
$0.8
Amortization of pension and other postretirement benefit plan items
Net actuarial loss
(b)
$(12.0)
$(16.4)
Prior service cost
(b)
3.1
3.1
Total before tax
(8.9)
(13.3)
Tax benefit
2.1
4.4
Net of tax
$(6.8)
$(8.9)
the following is a summary of amounts reclassified from aoci for the years ended june 30 2019 and 2018 : .
-a amounts in parentheses indicate debits to income / loss .
-b these aoci components are included in the computation of net periodic benefit cost -see note 11 for additional details .

Question: What was the percentage change in Forward interest rate swaps in 2019 from 2018?
Answer: 0
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For thee year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.
* recast to reflect segment changes .
* * 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the cloud & cognitive software gross profit margin decreased 0 .
9 points to 76 .
7 percent in 2019 compared to the prior year .
the gross profit margin decline was driven by the purchase price accounting impacts from the red hat acquisition .
pre-tax income of $ 7952 million decreased 10 .
5 percent compared to the prior year with a pre-tax margin decline of 4 .
4 points to 30 .
6 percent which reflects the acquisition of red hat ongoing investments in key strategic areas and lower income from ip partnership agreements .

Question: What was the average External gross profit in 2019 and 2018?
Answer: 17507
2019
2018
Property and equipment—at cost:
Leasehold improvements
$3,575
$3,825
Equipment
3,041
2,604
Capitalized internal-use software development costs
1,088
916
Furniture and fixtures
526
425
8,230
7,770
Less: accumulated depreciation and amortization
(3,999)
(3,105)
Total property and equipment, net
$4,231
$4,665
property and equipment .
property and equipment are carried at cost .
the following is a summary of property and equipment as of september 30 2019 and 2018-amounts shown in thousands : .
depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten years .
leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets .
depreciation and amortization of property and equipment totaled $ 1 .
4 million $ 0 .
6 million and $ 0 .
3 million for the fiscal years ended september 30 2019 2018 and 2017 respectively .
expenditures for repairs and maintenance are charged to operations .
total repairs and maintenance expenses were $ 0 .
1 million $ 0 .
1 million and $ 0 .
2 million for the fiscal years ended september 30 2019 2018 and 2017 respectively .

Question: What is the percentage change of net total property and equipment from 2018 to 2019?
Answer: -9.3