FangyuLei/tatqa huggingface dataset:
Three months ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Cash flow from operating activities
304,702
255,438
19.3
Cash flow from investing activities
(144,332)
(194,474)
(25.8)
Cash flow from financing activities
(50,198)
(52,127)
(3.7)
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency
(1,405)
(63)
—
Net change in cash and cash equivalents from continuing operations
108,767
8,774
—
Net change in cash and cash equivalent from discontinued operations(2)
—
13,133
(100.0)
Cash and cash equivalents, beginning of the period
447,737
62,818
—
Cash and cash equivalents, end of the period
556,504
84,725
—
cash flow analysis .
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-2 for further details on the corporation ' s cash flow attributable to discontinued operations please consult the " discontinued operations " section .
operating activities fiscal 2019 fourth-quarter cash flow from operating activities increased by 19 .
3 % compared to the same period of the prior year mainly from : • higher adjusted ebitda ; • the decreases in income taxes paid and financial expense paid ; and • the increase in changes in non-cash operating activities primarily due to changes in working capital .
investing activities fiscal 2019 fourth-quarter investing activities decreased by 25 .
8 % compared to the same period of the prior year mainly due to the acquisition of spectrum licenses in the canadian broadband services segment in the comparable period of the prior year combined with a decrease in acquisitions of property plant and equipment .

Question: What was the average Cash flow from financing activities?
Answer: -51162.5
Years Ended December 31,    
Years Ended December 31,    
Years Ended December 31,    
All figures in USD ‘000 
2019
2018
Variance 
Voyage Revenue  
317,220
289,016
9.8%
Voyage Expenses  
(141,770)
(165,012)
(14.1%)
Vessel Operating Expenses  
(66,033)
(80,411)
(17.9%)
Impairment Loss on Vessels  
-
(2,168)
N/A 
Impairment Loss on Goodwill  
-
-
N/A 
Loss from Disposal of Vessels  
-
(6,619)
N/A 
General and Administrative Expenses  
(13,481)
(12,727)
5.9%
Depreciation Expenses  
(63,965)
(60,695)
5.4%
Net Operating (Loss) Income  
31,971
(38,616)
(182.8%)
Interest Income  
298
334
(10.8%)
Interest Expenses  
(38,390)
(34,549)
11.1%
Other Financial Expenses  
(4,231)
(14,808)
(71.4%)
Equity Loss from Associate  
-
(7,667)
N/A 
Net (Loss) Income  
(10,352)
(95,306)
(89.1%)
a .
operating results .
year ended december 31 2019 compared to year ended december 31 2018 .
management believes that net voyage revenue a non-gaap financial measure provides additional meaningful information because it enables us to compare the profitability of our vessels which are employed under bareboat charters spot related time charters and spot charters .
net voyage revenues divided by the number of days on the charter provides the time charter equivalent -tce rate .
net voyage revenues and tce rates are widely used by investors and analysts in the tanker shipping industry for comparing the financial performance of companies and for preparing industry averages .
we believe that our method of calculating net voyage revenue is consistent with industry standards .
the table below reconciles our net voyage revenues to voyage revenues .

Question: What are the respective vessel operating expenses in 2018 and 2019?
Answer: 80,411 66,033
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782
uncertain tax positions .
as of december 31 2019 2018 and 2017 we had gross unrecognized tax benefits of $ 4 .
4 million $ 4 .
2 million and $ 3 .
8 million respectively .
accrued interest expense related to unrecognized tax benefits is recognized as part of our income tax provision in our consolidated statements of operations and is immaterial for the years ended december 31 2019 and 2018 .
our policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items in income tax expense .
the activity related to the unrecognized tax benefits is as follows -in thousands : .
these amounts are related to certain deferred tax assets with a corresponding valuation allowance .
as ofdecember 31 2019 the total amount of unrecognized tax benefits if recognized that would affect the effective taxrate is $ 1 .
0 million .
we do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths .
unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business .
we are subject to taxation in the united states various states and several foreign jurisdictions .
because we havenet operating loss and credit carryforwards there are open statutes of limitations in which federal state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period .
we are notcurrently under examination by any taxing authorities .

Question: What is the company's gross unrecognized tax benefits - ending balance in 2016?
Answer: 12414
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 change in Service Cost from 2018 to 2019?
Answer: 2
April 26, 2019
Fair Value Measurements at Reporting Date Using
Total
Level 1
Level 2
Cash
$ 2,216
$  2,216
$  —
Corporate bonds
1,353
—
1,353
U.S. Treasury and government debt securities
213
131
82
Certificates of deposit
117
—
117
Total cash, cash equivalents and short-term investments
$ 3,899
$ 2,347
$ 1,552
Other items:
Mutual funds (1)
$ 6
$  6
$  —
Mutual funds (2)
$ 29
$  29
$  —
Foreign currency exchange contracts assets (1)
$ 4
$  —
$ 4
Foreign currency exchange contracts liabilities (3)
(1 )
$  —
(1 )
fair value of financial instruments .
the following table summarizes our financial assets and liabilities measured at fair value on a recurring basis -in millions : .
-1 reported as other current assets in the consolidated balance sheets .
-2 reported as other non-current assets in the consolidated balance sheets .
-3 reported as accrued expenses in the consolidated balance sheets .

Question: What was the difference between the Total cash, cash equivalents and short-term investments for Level 1 and Level 2?
Answer: 795
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions, except for per share amounts)
(in millions, except for per share amounts)
(in millions, except for per share amounts)
Favorable impact
$95
$167
$185
Unfavorable impact
(52)
(62)
(82)
Net favorable impact to income before income taxes
$43
$105
$103
Impact on diluted EPS attributable to Leidos common stockholders
$0.23
$0.52
$0.41
changes in estimates on contracts .
changes in estimates related to contracts accounted for using the cost-to-cost method of accounting are recognized in the period in which such changes are made for the inception-to-date effect of the changes with the exception of contracts acquired through a business combination where the adjustment is made for the period commencing from the date of acquisition .
changes in estimates on contracts for the periods presented were as follows : .
the impact on diluted eps attributable to leidos common stockholders is calculated using the company ' s statutory tax rate .

Question: What is the average Unfavorable impact in 2018 and 2017?
Answer: -72
Automotive and Discrete Group (ADG)
Microcontrollers and Digital ICs Group (MDG)
Analog, MEMS & Sensors Group AMS)
Total
December 31, 2017
—
121
2
123
Foreign currency translation
—
(2)
—
(2)
December 31, 2018
—
119
2
121
Business combination
43
—
—
43
Foreign currency translation
—
(2)
—
(2)
December 31, 2019
43
117
2
162
as described in note 7 the acquisition of norstel resulted in the recognition of $ 43 million in goodwill which has been included in the adg segment to align the goodwill of the acquired company with the segment under which the related activities will be reported .
as of the end of the third quarters of 2019 and 2018 the company performed its annual impairment test .
the company did not elect to perform a qualitative assessment .
the impairment test was conducted following a two-step process .
in the first step the company compared the fair value of the reporting units tested to their carrying value .
based upon the first step of the goodwill impairment test no impairment was recorded since the fair value of the reporting units exceeded their carrying value .
goodwill as at december 31 2019 and 2018 is net of accumulated impairment losses of $ 102 million of which $ 96 million relates to the mdg segment and $ 6 million to others .
in 2019 2018 and 2017 no impairment loss was recorded by the company .

Question: How much no impairment loss was recorded by the Company in 2019, 2018 and 2017?
Answer: In 2019, 2018 and 2017, no impairment loss was recorded by the Company.
(in thousands of $)
2019
2018
Balances due (to)/from Golar Partners and its subsidiaries (iii)
(2,708)
4,091
Methane Princess lease security deposit movements (vii)
(2,253)
(2,835)
Total
(4,961)
1,256
receivables -payables : the balances with golar partners and subsidiaries as of december 31 2019 and 2018 consisted of the following : .
-iii interest income on short-term loan balances due-to / from golar partners and its subsidiaries - receivables and payables with golar partners and its subsidiaries comprise primarily of unpaid management fees and expenses for management advisory and administrative services dividends in respect of the hilli common units and other related party arrangements including the hilli disposal .
in addition certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa .
receivables and payables are generally settled quarterly in arrears .
balances owing to or due from golar partners and its subsidiaries are unsecured interest-free and intended to be settled in the ordinary course of business .
in november 2019 we loaned $ 15 .
0 million to golar partners with interest of libor plus 5 .
0 % .
the loan was fully repaid including interest of $ 0 .
1 million in december 2019 .
-vii methane princess lease security deposit movements - this represents net advances from golar partners since its ipo which correspond with the net release of funds from the security deposits held relating to a lease for the methane princess .
this is in connection with the methane princess tax lease indemnity provided to golar partners under the omnibus agreement .
accordingly these amounts will be settled as part of the eventual termination of the methane princess lease .

Question: In which years was the receivables (payables) recorded for?
Answer: 2019 2018
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Interest income
$2,714
$1,356
$548
Weighted average balance of cash and investments
$179,526
$138,467
$124,637
Weighted average yield on cash and investments  
2.05 %
1.51 %
0.84 %
Interest expense
$1,915
$3,314
$4,491
Average debt outstanding
$56,776
$90,086
$127,598
Weighted average interest rate on debt
4.09 %
3.98 %
3.07 %
interest income and interest expense .
interest income is earned on our cash cash equivalents restricted cash and marketable securities .
the increase in interest income in fiscal 2019 compared to fiscal 2018 was attributable to higher investment yields related in part to longer duration investments as well as higher average investment balances .
interest expense primarily includes interest on our term loans partially offset by income from our interest-rate swap derivative contracts as well as term loan issuance costs amortization charges .
the decrease in interest expense in fiscal 2019 compared to fiscal 2018 was primarily due to lower outstanding debt balances related to the cmi acquisition as a result of principal payments made partially offset by additional interest expense related to the term loan originated to finance the acquisition of frt .
other income -expense net .
other income -expense net primarily includes the effects of foreign currency impact and various other gains and losses .

Question: What is the change in Interest income from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 1358
For the fiscal year ended
For the fiscal year ended
For the fiscal year ended
June 1, 2019
June 2, 2018
June 3, 2017
Net sales
$112,396
$107,705
$86,072
Net income
9,490
7,071
2,804
Total assets
128,470
134,056
131,871
Total liabilities
7,600
5,859
6,543
Total equity
120,870
128,197
125,328
3 .
investment in unconsolidated entities .
the company has several investments in unconsolidated entities that are accounted for using the equity method of accounting .
red river valley egg farm llc - " red river " operates a cage-free shell egg production complex near bogota texas .
specialty eggs llc - " specialty eggs " owns the egg-land ' s best franchise for most of georgia and south carolina as well as a portion of western north carolina and eastern alabama .
southwest specialty eggs llc - " southwest specialty eggs " owns the egg-land ' s best franchise for arizona southern california and clark county nevada -including las vegas .
as of june 1 2019 the company owns 50 % of each of red river specialty eggs and southwest specialty eggs .
equity method investments are included in “ investments in unconsolidated entities ” in the accompanying consolidated balance sheets and totaled $ 60 .
7 million and $ 64 .
2 million at june 1 2019 and at june 2 2018 respectively .
equity in income of unconsolidated entities of $ 4 .
8 million $ 3 .
5 million and $ 1 .
4 million from these entities has been included in the consolidated statements of operations for fiscal 2019 2018 and 2017 respectively .
the condensed consolidated financial information for the company ' s unconsolidated joint ventures was as follows -in thousands : .
the company is a member of eggland ’ s best inc .
- “ eb ” which is a cooperative .
at june 1 2019 and june 2 2018 “ other long-term assets ” as shown on the company ’ s consolidated balance sheet includes the cost of the company ’ s investment in eb plus any qualified written allocations .
the company cannot exert significant influence over eb ’ s operating and financial activities ; therefore the company accounts for this investment using the cost method .
the carrying value of this investment at june 1 2019 and june 2 2018 was $ 2 .
6 million and $ 2 .
6 million respectively .

Question: Which method is used by the company to account for investments?
Answer: investment using the cost method
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Notional U.S. federal income tax expense at the statutory rate (1)
$ 406
$ 551
$ 602
Adjustments to reconcile to the income tax expense (benefit):
U.S. state income tax benefit, net
(5)
(7)
(4)
Tax law changes
15
638
7
Tax credits
(22)
(8)
(8)
Non-U.S. net earnings(2)
(166)
(213)
(355)
Change in accrued income tax liabilities
(61)
13
24
Valuation allowance
(163)
33
(1)
Legal entity restructuring and intercompany transactions
3
(1,329)
(40)
Excess tax benefits from share-based payments
(8)
(24)
(40)
Other
(14)
2
(5)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180
the reconciliation between u .
s .
federal income taxes at the statutory rate and income tax expense -benefit was as follows : .
-1 the u .
s .
federal statutory rate was 21 % for fiscal 2019 24 .
58 % for fiscal 2018 and 35 % for fiscal 2017 .
-2 excludes items which are separately presented .
the income tax benefit for fiscal 2019 included a $ 216 million income tax benefit related to the tax impacts of certain measures of the switzerland federal act on tax reform and ahv financing - “ swiss tax reform ” a $ 90 million income tax benefit related to the effective settlement of a tax audit in a non-u .
s .
jurisdiction and $ 15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions .
see “ swiss tax reform ” below for additional information regarding swiss tax reform .
the income tax benefit for fiscal 2018 included a $ 1222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended september 28 2018 .
the net income tax benefit of $ 1222 million related primarily to the recognition of certain non-u .
s .
loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income partially offset by a $ 46 million increase in the valuation allowance for certain u .
s .
federal tax credit carryforwards .
the income tax benefit for fiscal 2018 also included $ 567 million of income tax expense related to the tax impacts of the tax cuts and jobs act -the “ act ” and a $ 61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended december 29 2017 .
see “ tax cuts and jobs act ” below for additional information regarding the act .
the income tax expense for fiscal 2017 included a $ 52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for u .
s .
tax loss carryforwards a $ 40 million income tax benefit related to share-based payments and the adoption of asu no .
2016-09 and a $ 14 million income tax benefit associated with pre-separation tax matters .

Question: What was the change in Notional U.S. federal income tax expense at the statutory rate in 2019 from 2018?
Answer: -145
Period 
2019
2018
2017
2016
2015
1st Quarter 
$0.04
$0.03
$0.20
$0.43
$0.22
2nd Quarter 
$0.03
$0.01
$0.20
$0.43
$0.38
3rd Quarter 
$0.01
$0.02
$0.15* 
$0.25
$0.40
4th Quarter 
$0.02
$0.01
$0.03
$0.26
$0.38
Total
$0.10
$0.07
$0.58
$1.37
$1.38
dividend policy .
our policy is to declare quarterly dividends to shareholders as decided by the board of directors .
the dividend to shareholders could be higher than the operating cash flow or the dividend to shareholders could be lower than the operating cash flow after reserves as the board of directors may from time to time determine are required taking into account contingent liabilities the terms of our borrowing agreements our other cash needs and the requirements of bermuda law .
total dividends distributed in 2019 totaled $ 14 .
3 million or $ 0 .
10 per share .
the quarterly dividend payments per share over the last 5 years have been as follows : .
* includes $ 0 .
05 per share distributed as dividend-in-kind .
the company declared a dividend of $ 0 .
07 per share in respect of the fourth quarter of 2019 which was paid to shareholders on march 16 2020 .

Question: What is the average quarterly dividend payments per share in the second quarter of 2018 and 2019?
Answer: 0.02
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2019
2018
2018
2017
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%
results of operations .
we operate a cybersecurity business focused on licensing and enforcement providing advisory services developing mobile security applications and investing in emerging cybersecurity technologies and intellectual property .
the following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data .
the year to year comparison of results of operations is not necessarily indicative of results of operations for future periods .

Question: What are the respective gross profit from operations in 2018 and 2019 respectively?
Answer: 67.0 11.3
Years ended
Years ended
December 31, 2019
December 31, 2018
$
$
Current portion
56,691
39,180
Long term portion
5,969
1,881
62,660
41,061
deferred revenue .
the opening balances of current and long-term deferred revenue were $ 30694 and $ 1352 respectively as of january 1 2018 .
expressed in us $ 000 ' s except share and per share amounts .

Question: Between 2018 and 2019, which year had a higher amount of total deferred revenue?
Answer: 2019