FangyuLei/tatqa huggingface dataset:
USDm
2019
2018
2017
Cash and cash equivalents, including restricted cash
72.5
127.4
134.2
Undrawn credit facilities
173.1
278.7
270.7
Liquidity
245.6
406.1
404.9
alternative performance measures – continued .
liquidity : torm defines liquidity as available cash comprising cash and cash equivalents including restricted cash as well as undrawn credit facilities .
torm finds the apm important as the liquidity expresses torm ’ s financial position ability to meet current liabilities and cash buffer .
furthermore it expresses torm ’ s ability to act and invest when possibilities occur .

Question: What was the percentage change in liquidity in 2019 from 2018?
Answer: -39.52
As of  December 31,
As of  December 31,
2018
2019
Progress shipyard installments
152,075
197,637
Onsite supervision costs
5,766
3,879
Critical spare parts, equipment and other vessel delivery expenses
1,434
1,807
Total
159,275
203,323
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 .
vessels under construction represent scheduled advance payments to the shipyards as well as certain capitalized expenditures .
as of december 31 2019 the group has paid to the shipyard $ 197637 for the vessels that are under construction and expects to pay the remaining installments as they come due upon each vessel ’ s keel laying launching and delivery -note 23-a .
the vessels under construction costs as of december 31 2018 and 2019 are comprised of : .

Question: What was the percentage change in total cost from 2018 to 2019?
Answer: 27.66
Years Ended December 31,
Years Ended December 31,
2019
2018
Balances at beginning of period
$1,856
$1,748
Additions from acquisition
1,884
416
Additions - charged to expense
4,207
109
Deductions - write-offs, net of recoveries
(202)
(417)
Balances at end of period
$7,745
$1,856
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
we have established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers historical trends and other information .
accounts receivable and allowance for doubtful accounts — accounts receivable are recorded at net realizable value .
we maintain a credit approval process and we make significant judgments in connection with assessing our customers ’ ability to pay .
despite this assessment from time to time our customers are unable to meet their payment obligations .
we continuously monitor our customers ’ credit worthiness and use our judgment in establishing a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified .
while such credit losses have historically been within our expectations and the provisions established there is no assurance that we will continue to experience the same credit loss rates that we have in the past .
for example in the fourth quarter we increased our allowance for doubtful accounts by $ 4 .
2 million relating to a customer exposure in china resulting from economic softness and funding delays causing uncertainty in large program timing which uncertainty is now exacerbated by the spreading coronavirus .
a significant change in the liquidity or financial position of our customers could have a material adverse impact on the collectability of accounts receivable and our future operating results .
changes in allowance for doubtful accounts are summarized as follows : .

Question: What was the  Additions from acquisition of 2018?
Answer: 1,884
(In thousands, except per share amounts)
Years ended December 31,
Years ended December 31,
2019
2019
2018
BASIC AND DILUTED
Weighted average number of common shares outstanding
8,844
5,884
Net loss attributable to Neonode Inc.
$(5,298)
$(3,060)
Net loss per share basic and diluted
$(0.60)
$(0.52)
14 .
net loss per share .
basic net loss per common share for the years ended december 31 2019 and 2018 was computed by dividing the net loss attributable to neonode inc .
for the relevant period by the weighted average number of shares of common stock outstanding during the year .
diluted loss per common share is computed by dividing net loss attributable to neonode inc .
for the relevant period by the weighted average number of shares of common stock and common stock equivalents outstanding during the year .
potential common stock equivalents of approximately 0 and 350000 outstanding stock warrants 0 and 11000 shares issuable upon conversion of preferred stock and 0 and 0 stock options are excluded from the diluted earnings per share calculation for the years ended december 31 2019 and 2018 respectively due to their anti-dilutive effect .

Question: What was the net loss attributable to Neonode Inc. in 2018 and 2019?
Answer: $(5,298) $(3,060)
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%
return on invested capital .
return on invested capital -roic is a measure of the return generated on capital invested by the group .
the measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback .
roic is calculated as underlying operating profit after tax divided by the annual average of : goodwill intangible assets property plant and equipment net assets held for sale inventories trade and other current receivables and trade payables and other current liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b see reconciliation of operating profit to underlying operating profit on page 30 .
-c tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25 .
5 % -2018 : 25 .
7 % which is shown on page 30 .

Question: How is the underlying operating profit calculated?
Answer: underlying operating profit before tax multiplied by underlying effective tax rate
NUMBER OF ESP SHARES
2019
2018
Unvested contributions, January 1
1,120,426
1,039,030
Contributions (1)
623,705
671,911
Dividends credited
57,083
56,926
Vested
(523,359)
(501,089)
Forfeited
(153,657)
(146,352)
Unvested contributions, December 31
1,124,198
1,120,426
description of the plans .
esp .
the esp is designed to encourage employees of bce and its participating subsidiaries to own shares of bce .
each year employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of bce common shares .
in some cases the employer also will contribute a percentage of the employee ’ s eligible annual earnings to the plan up to a specified maximum .
dividends are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividends paid on bce common shares .
the esp allows employees to contribute up to 12 % of their annual earnings with a maximum employer contribution of 2 % .
employer contributions to the esp and related dividends are subject to employees holding their shares for a two-year vesting period .
the trustee of the esp buys bce common shares for the participants on the open market by private purchase or from treasury .
bce determines the method the trustee uses to buy the shares .
at december 31 2019 4360087 common shares were authorized for issuance from treasury under the esp .
the following table summarizes the status of unvested employer contributions at december 31 2019 and 2018 .
-1 the weighted average fair value of the shares contributed was $ 60 in 2019 and $ 55 in 2018 .

Question: What are the conditions regarding employer contributions to the ESP and related dividends?
Answer: subject to employees holding their shares for a two-year vesting period
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Brokers’ commissions on revenue
6,456
7,555
7,527
Bunkers’ consumption and other voyage expenses
8,948
12,819
16,245
Total
15,404
20,374
23,772
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 .
16 .
voyage expenses and commissions .
an analysis of voyage expenses and commissions is as follows : .
bunkers ’ consumption and other voyage expenses represents mainly bunkers consumed during vessels ’ unemployment and off-hire .

Question: What does bunkers’ consumption and other voyage expenses represent?
Answer: Bunkers’ consumption and other voyage expenses represents mainly bunkers consumed during vessels’ unemployment and off-hire.
March 30, 2019
March 31, 2018
Raw materials
$118,608
$110,389
Work in process
272,469
221,137
Finished goods
120,716
140,766
Total inventories
$511,793
$472,292
4 .
inventories .
the components of inventories net are as follows -in thousands : .

Question: What is the average value of the company's finished goods on March 31, 2018 and 2019?
Answer: 130741
Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948
contractual obligations .
the following table summarizes our contractual obligations as of september 30 2019 -in thousands : .
our principal executive offices as well as our research and development facility are located in approximately 29000 square feet of office space in san diego california and the term of the lease continues through june 30 2024 .
the average annual base rent under this lease is approximately $ 1 .
0 million per year .
in connection with this lease we received tenant improvement allowances totaling approximately $ 1 .
0 million .
these lease incentives are being amortized as a reduction of rent expense over the term of the lease .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
other than the lease for our office space in san diego california we do not believe that the leases for our offices are material to the company .
we believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business .

Question: What is the proportion of total operating lease obligations that expire in 3 years over total operating lease obligations?
Answer: 0.67
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
9,142
8,818
324
3.7%
Bell Wireline
12,356
12,267
89
0.7%
Bell Media
3,217
3,121
96
3.1%
Inter-segment eliminations
(751)
(738)
(13)
(1.8%)
Total BCE operating revenues
23,964
23,468
496
2.1%
4 .
3 operating revenues .
bce .
bce operating revenues grew by 2 .
1 % in 2019 compared to last year driven by growth across all three of our segments .
total operating revenues consisted of service revenues of $ 20737 million and product revenues of $ 3227 million in 2019 up 1 .
4 % and 6 .
6 % respectively year over year .
wireless operating revenues grew by 3 .
7 % in 2019 driven by product revenue growth of 6 .
6 % and service revenue growth of 2 .
5 % .
wireline operating revenues grew by 0 .
7 % in 2019 attributable to service revenue growth of 0 .
4 % from higher data revenue moderated by lower voice revenue and also reflected higher product revenue of 7 .
2 % .
bell media revenues increased by 3 .
1 % in 2019 reflecting both higher subscriber and advertising revenues .

Question: What is the percentage of operating revenues for Bell Media out of the total BCE operating revenues in 2019?
Answer: 13.42
2019
2018
Federal income tax benefit (expense) attributable to:        
Current operations 
$848,000
$(48,000)
Acquisition costs  
(143,000)
-
Change in fair value of contingent consideration  
(133,000)
-
Other permanent items  
29,000
(36,000)
Deferred Adjustment  
(913,000)
-
Valuation allowance  
1,209,960
84,000
Net provision for federal income tax 
$897,960
$-
note 15 – income taxes .
as of december 31 2019 the company had net operating loss carry-forwards for federal income tax purposes of approximately $ 18 .
3 million consisting of pre-2018 losses in the amount of approximately $ 14 .
3 million that expire from 2020 through 2037 and post-2017 losses in the amount of approximately $ 4 million that never expire .
these net operating losses are available to offset future taxable income .
the company was formed in 2006 as a limited liability company and changed to a corporation in 2007 .
activity prior to incorporation is not reflected in the company ’ s corporate tax returns .
in the future the cumulative net operating loss carry-forward for income tax purposes may differ from the cumulative financial statement loss due to timing differences between book and tax reporting .
the provision for federal income tax consists of the following for the years ended december 31 2019 and 2018 : the provision for federal income tax consists of the following for the years ended december 31 2019 and 2018 : .

Question: How much was the net provision for federal income tax in 2019? 
Answer: $897,960
Year ended March 31, 
Year ended March 31, 
Year ended March 31, 
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Net cash provided by operating activities
$66,235
$46,412
$32,514
Net cash used in investing activities
(121,324)
(35,019)
(84,615)
Net cash provided by (used in) financing activities
116,985
13,156
(332)
liquidity and capital resources .
our principal sources of liquidity are cash and cash equivalents investments and accounts receivable .
the following table shows net cash provided by operating activities net cash used in investing activities and net cash provided by -used in financing activities for the years ended march 31 2019 2018 and 2017 : .
in november 2015 we raised net proceeds of $ 68 .
3 million in our initial public offering after deducting underwriting discounts and commissions and offering expenses paid by us .
in the years ended march 31 2019 2018 and 2017 we incurred operating losses of $ 1 .
2 million $ 7 .
0 million and $ 10 .
4 million respectively .
while we expect to generate an operating loss in the year ending march 31 2020 we expect to continue to generate positive cash flows from operating activities .
in the year ending march 31 2020 we plan to continue to invest in the development and expansion of our mime | os ™ platform to improve on our existing solutions in order to provide more capabilities to our customers .
investments in capital expenditures in the year ended march 31 2019 were $ 28 .
8 million of which $ 25 .
8 million related to the expansion of our grid architecture .
we expect fiscal year 2020 capital expenditures to increase significantly as we expect to incur one-time costs related to the build out and expansion of facilities in the u .
k .
and other locations and additional data center expansion primarily in the u .
s .
as of march 31 2019 and 2018 we had cash cash equivalents and investments of $ 173 .
5 million and $ 137 .
2 million respectively .
based on our current operating plan we believe that our current cash and cash equivalents investments and operating cash flows will be sufficient to fund our operations for at least the next twelve months .
our future capital requirements may vary materially from those planned and will depend on certain factors such as our growth and our operating results .
if we require additional capital resources to grow our business or to acquire complementary technologies and businesses in the future we may seek to sell additional equity or raise funds through debt financing or other sources .
we may also seek to invest in or acquire complement ary businesses applications or technologies any of which could also require us to seek additional equity or debt financing .
we cannot provide assurance that additional financing will be available at all or on terms favorable to us .
we had no material commitments for capital expenditures as of march 31 2019 or 2018 .

Question: In which year was Net cash provided by (used in) financing activities less than 25,000 thousands?
Answer: 2018 2017
Fee Category
2019 ($)
2018 ($)
Audit fees (1)
1,196,000
1,257,000
Audit-related fees (2)
0
15,000
Tax fees (3)
0
0
All other fees (4)
2,000
2,000
Total
1,198,000
1,274,000
fees paid to our independent auditor .
the following table sets forth the fees billed to us by ernst & young llp for services in fiscal 2019 and 2018 all of which were pre-approved by the audit committee .
-1 in accordance with the sec ’ s definitions and rules “ audit fees ” are fees that were billed to systemax by ernst & young llp for the audit of our annual financial statements to be included in the form 10-k and review of financial statements included in the form 10-qs ; for the audit of our internal control over financial reporting with the objective of obtaining reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects ; for the attestation of management ’ s report on the effectiveness of internal control over financial reporting ; and for services that are normally provided by the auditor in connection with statutory and regulatory filings or engagements .
-2 “ audit-related fees ” are fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and internal control over financial reporting including services in connection with assisting systemax in our compliance with our obligations under section 404 of the sarbanes-oxley act and related regulations .
-3 ernst & young llp did not provide any professional services for tax compliance planning or advice in 2019 or 2018 .
-4 consists of fees billed for other professional services rendered to systemax .

Question: What are the all other fees incurred by the company in 2018 and 2019?
Answer: 2,000 2,000
€ million
€ million
2019
2018
(Restated)(a)
Underlying profit attributable to shareholders’ equity(b)
6,688
6,345
Impact of translation from current to constant exchange rates and translational hedges
13
46
Impact of price growth in excess of 26% per year in hyperinflationary economies(c)
(108)
(10)
Constant underlying earnings attributable to shareholders’ equity
6,593
6,381
Diluted combined average number of share units (millions of units)
2,626.7
2,694.8
Constant underlying EPS (€)
2.51
2.37
constant underlying earnings per share .
constant underlying earnings per share -constant underlying eps is calculated as underlying profit attributable to shareholders ’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26 % per year in hyperinflationary economies divided by the diluted average number of ordinary share units .
this measure reflects the underlying earnings for each ordinary share unit of the group in constant exchange rates .
the reconciliation of underlying profit attributable to shareholders ’ equity to constant underlying earnings attributable to shareholders ’ equity and the calculation of constant underlying eps is as follows : .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b see note 7 .
-c see pages 28 and 29 for further details .

Question: How is the constant underlying earnings per share calculated?
Answer: underlying profit attributable to shareholders’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26% per year in hyperinflationary economies divided by the diluted average number of ordinary share units
As of December 31,
As of December 31,
As of December 31,
Useful life in years
2019
2018
Furniture and equipment
5
$1,785
$1,189
Leasehold improvements (1)
5
4,074
2,776
System hardware
5
1,596
1,404
Office computers
3
5,309
3,745
Computer and system software
3
1,451
1,385
14,215
10,499
Less accumulated depreciation and amortization
(7,931)
(5,849)
Property and equipment, net
$6,284
$4,650
property and equipment consist of the following -in thousands : .
-1 lesser of the lease term or the estimated useful lives of the improvements which generally may be up to 5 years .
depreciation and amortization expense for the years ended december 31 2019 2018 and 2017 was $ 2 .
2 million $ 1 .
8 million and $ 1 .
9 million respectively .

Question: What is the change in Furniture and equipment from December 31, 2019 to December 31, 2018?
Answer: 596