FangyuLei/tatqa huggingface dataset:
As at December 31,
As at December 31,
2019
2018
$
$
Cash and restricted cash
379,085
568,843
Other assets – current
148,663
412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts
3,123,377
6,615,077
Net investment in direct financing leases
4,469,861
3,000,927
Other assets – non-current
169,925
1,957,271
Current portion of long-term debt and obligations related to finance leases
563,776
1,106,812
Other liabilities – current
189,165
563,862
Long-term debt and obligations related to finance leases
5,156,307
6,882,426
Other liabilities – non-current
243,301
478,311
a condensed summary of the company ’ s financial information for equity-accounted investments -20 % to 52 % -owned shown on a 100 % basis -excluding the impact from purchase price adjustments arising from the acquisition of joint ventures are as follows : .
the results included for til are until its consolidation on november 27 2017 .
the results included for altera are from the date of deconsolidation on september 25 2017 to the sale of teekay ' s remaining interests on may 8 2019 .
for the year ended december 31 2019 the company recorded equity loss of $ 14 .
5 million -2018 – income of $ 61 .
1 million and 2017 – loss of $ 37 .
3 million .
the equity loss in 2019 was primarily comprised of the write-down and loss on sale of teekay ' s investment in altera and the company ’ s share of net loss from the bahrain lng joint venture ; offset by equity income in the yamal lng joint venture the rasgas iii joint venture the malt joint venture the pan union joint venture and the angola joint venture .
for the year ended december 31 2019 equity loss included $ 12 .
9 million related to the company ’ s share of unrealized losses on interest rate swaps in the equity-accounted investments -2018 – gains of $ 17 .
6 million and 2017 – gains of $ 7 .
7 million .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: How much was the equity loss for the year ended December 31, 2019?
Answer: $14.5 million
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
($ in millions, except per share data)
2019
2018
2017
Net sales
$2,380.2
$2,157.7
$1,797.6
Net sales excluding surcharge revenue (1)
$1,942.1
$1,792.3
$1,558.4
Operating income
$241.4
$189.3
$121.5
Net income
$167.0
$188.5
$47.0
Diluted earnings per share
$3.43
$3.92
$0.99
Purchases of property, plant, equipment and software
$180.3
$135.0
$98.5
Free cash flow (1)
$(53.7)
$34.7
$(16.8)
Pounds sold (in thousands) (2)
267,536
265,620
236,346
business trends .
selected financial results for the past three fiscal years are summarized below : .
-1 see the section “ non-gaap financial measures ” below for further discussion of these financial measures .
-2 includes pounds from specialty alloys operations segment and certain performance engineered products segment businesses including dynamet carpenter powder products and lpw technology ltd .

Question: Where can further information on free cash flow and net sales excluding surcharge revenue be found?
Answer: See the section “Non-GAAP Financial Measures”
31 March 2019
31 March 2018
$M
$M
Current
Trade payables
35.8
39.6
Accruals
46.6
68.4
Social security and other taxes
12.7
14.9
Other payables
7.1
11.2
Total current trade and other payables
102.2
134.1
Non-Current
Other payables
10.1
8.2
Total non-current trade and other payables
10.1
8.2
22 trade and other payables .
trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers .

Question: What was the change in the Total non-current trade and other payables in 2019 from 2018?
Answer: 1.9
Description
Balance at Beginning of Period
Write-offs
Other
Balance at End of Period
Allowance for doubtful accounts
2019
$1.0
$1.0
$(0.8)
$0.0
$1.2
2018
$1.1
$0.7
$(0.8)
$0.0
$1.0
2017
$9.1
$1.0
$(0.9)
$0.0
$1.1
Allowance for sales returns (4)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$1.4
$1.4
$0.0
$(1.4)
$1.4
Allowance for inventory returns (5)
2019
$0.0
$0.0
$0.0
$0.0
$0.0
2018
$0.0
$0.0
$0.0
$0.0
$0.0
2017
$(0.6)
$(0.5)
$0.0
$0.6 (3)
$(0.5)
Allowance for deferred tax assets
2019
$18.3
$(0.3)
$0.0
$(1.2)
$16.8)
2018
$18.3
$(0.3)
$0.0
$0.3
$18.3
2017
$69.0
$(28.6)
$(2.9)
$(19.2)
$18.3
schedule ii - valuation and qualifying accounts .
for the years ended december : -in millions .
-1 excludes approximately $ 5 .
6 million of reserves related to notes receivable and tax refund receivables originated in 2016 .
-2 excludes approximately $ 0 .
4 million of reserves related to non-trade receivables .
-3 amounts represent gross revenue and cost reversals to the estimated sales returns and allowances accounts .
-4 amounts in 2019 and 2018 are reported within accrued expenses and other current liabilities as product returns liability -see note 4 and 9 .
-5 amounts in 2019 and 2018 are reported within prepaid expenses and other current assets .

Question: What are excluded from the 2017 allowance for doubtful accounts?
Answer: approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016 approximately $0.4 million of reserves related to non-trade receivables.
2019
2018
2018
Costs
£m
£m
Change
People costs
56.4
54.8
3%
Marketing
17.6
16.3
8%
Other costs
29.4
28.7
2%
Depreciation and amortisation
8.9
9.0
(1%)
Total administrative expenses
112.3
108.8
3%
administrative expenses .
the group has adopted ifrs 16 ‘ leases ’ in the period which impacts other costs and depreciation & amortisation within operating profit .
property and vehicle rental charges are no longer included in other costs and depreciation now includes depreciation on leased assets .
prior period comparatives have been restated to reflect these changes as the fully retrospective approach has been used .
operating costs continue to be well controlled with administrative expenses increasing by 3 % to £ 112 .
3m -2018 restated : £ 108 .
8m .
people costs which comprise all staff costs including third-party contractor costs increased by 3 % in the year to £ 56 .
4m -2018 : £ 54 .
8m .
the increase in people costs was driven primarily by underlying salary costs which increased due to strong competition for digital talent however this has been partially offset by a reduction in average full-time equivalent employees - ‘ ftes ’ -including contractors to 804 -2018 : 824 .
the number of ftes was particularly impacted in the fourth quarter by the transfer of 15 staff to dealer auction our joint venture with cox automotive uk .
share-based payments including applicable national insurance costs of £ 5 .
9m -2018 : £ 3 .
7m have been included within people costs .
the year-on-year increase in the share-based payment charge was due to leavers under the performance share plan in 2018 for which a credit was recognised in the prior year and a change in the way senior management are remunerated .
the group now settles a greater proportion of the senior management incentive scheme in shares which increases the share-based payment charge with an offset realised within cash bonuses .
marketing spend increased in line with revenue by 8 % to £ 17 .
6m -2018 : £ 16 .
3m as we look to maintain and enhance our audience position and educate consumers on new products such as new car offerings and search by monthly payment .
other costs which include data services property related costs and other overheads remain well controlled and increased by 2 % on a like-for-like basis to £ 29 .
4m -2018 restated : £ 28 .
7m .
depreciation & amortisation remained broadly flat at £ 8 .
9m -2018 restated : £ 9 .
0m .
within this was depreciation of £ 2 .
0m in relation to lease assets -2018 restated : £ 1 .
9m .
1 2018 has been restated for the impact of ifrs 16 .

Question: In which year was Depreciation and amortisation larger?
Answer: 2018
January 31, 2020
February 1, 2019
Balance, beginning of the year
$966
$1,059
Additions to intangible assets related to business combinations
622
154
Amortization expense
(300)
(247)
Derecognized leasehold interest
(116)
—
Balance, end of the year
$1,172
$966
definite-lived intangible assets net .
the following table summarizes the changes in the carrying amount of definite-lived intangible assets during the periods presented -table in millions : .
upon adoption of topic 842 on february 2 2019 leasehold interest of $ 116 million related to favorable terms of certain ground lease agreements was derecognized and adjusted to the carrying amount of the operating lease rou assets and classified as other assets on the consolidated balance sheets .
prior to adoption these assets were classified as intangible assets net on the consolidated balance sheets .

Question: What was the amortization expense in 2020?
Answer: (300)
December 31,
December 31,
2018
2019
Financial assets:
Cash and cash equivalents
285,907
497,874
Accounts receivable
173,450
199,535
Financial liabilities:
Accounts payable
80,640
119,712
note 17 .
financial instruments and financial risk management .
financial instruments .
financial instruments include : .
the carrying amounts of cash and cash equivalents accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments .

Question: What is the Accounts payable for 2019?
Answer: 119,712
Fiscal year-end
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956
9 .
balance sheet details -continued .
other long-term liabilities consist of the following -in thousands : .

Question: What was Long-term taxes payable in 2019?
Answer: $37,385
CONSOLIDATED
2019 $’000
2018 $’000
Consolidated income statement
Loss from continuing operations before income tax
(20,111)
(21,033)
Income tax benefit
5,949
6,734
Net loss for the year
(14,162)
(14,299)
Retained earnings at the beginning of the period
4,101
30,790
Transferred in from divested subsidiary
(8,676)
-
Net loss for the year
(14,162)
(14,299)
Dividends paid
-
(12,390)
Retained earnings at the end of the year
(18,737)
4,101
6 .
4 deed of cross guarantee .
pursuant to the iselect deed of cross guarantee - “ the deed ” and in accordance with asic class order 98 / 1418 the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 are relieved from the requirements of the corporations act 2001 relating to the preparation audit and lodgment of their financial reports .
iselect limited and the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 together are referred to as the “ closed group ” .
the closed group with the exception of general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd energy watch services pty ltd and iselect international pty ltd entered into the deed on 26 june 2013 .
general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd and energy watch services pty ltd entered into the deed on 1 july 2014 the date they were acquired as part of the energy watch group acquisition .
iselect international entered the deed on 8 september 2014 .
the effect of the deed is that iselect limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the closed group .
the consolidated income statement of the entities that are members of the closed group is as follows : .

Question: What is the effect of the Deed?
Answer: iSelect Limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the Closed Group
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Less than 60 days past due
18,645
32,857
60 to 90 days past due
899
3,022
More than 90 days past due
3,074
4,923
22,618
40,802
trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers .
a large portion of the corporation ’ s customers are billed and pay before the services are rendered .
the corporation considers the amount outstanding at the due date as trade accounts receivable past due .
the following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at august 31 2019 and 2018 : .

Question: What was the increase / (decrease) in trade accounts receivable less than 60 days past due?
Answer: -14212
2019
2018
2017
Net derivative gains (losses) incurred
$(3.6)
$(0.9)
$0.6
Less: Net derivative gains (losses) allocated to reporting segments
(1.8)
(7.1)
5.7
Net derivative gains (losses) recognized in general corporate expenses
$(1.8)
$6.2
$(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks
$(2.1)
$0.2
$3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen
(1.1)
(0.3)
0.8
Net derivative gains (losses) allocated to International
2.8
(6.9)
1.6
Net derivative losses allocated to Foodservice
(0.6)
(0.1)
—
Net derivative losses allocated to Pinnacle Foods
(0.8)
—
—
Net derivative losses allocated to Commercial
—
—
(0.1)
Net derivative gains (losses) included in segment operating profit
$(1.8)
$(7.1)
$5.7
presentation of derivative gains -losses for economic hedges of forecasted cash flows in segment results .
derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment .
we believe these derivatives provide economic hedges of certain forecasted transactions .
as such these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses .
the gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings .
in the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results immediately .
the following table presents the net derivative gains -losses from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions under this methodology : .
as of may 26 2019 the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $ 1 .
4 million .
this amount reflected net gains of $ 1 .
0 million incurred during the fiscal year ended may 26 2019 as well as net gains of $ 0 .
4 million incurred prior to fiscal 2019 .
based on our forecasts of the timing of recognition of the underlying hedged items we expect to reclassify to segment operating results gains of $ 0 .
9 million in fiscal 2020 and $ 0 .
5 million in fiscal 2021 and thereafter .
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts .

Question: What were the net derivative losses allocated to Foodservice in 2018 and 2019, respectively?
Answer: (0.6) (0.1)
2019
2018
Assets
Prepaid expenses and other
$ 3,027
$ 2,347
Other assets - net
1,824
1,831
Total
$ 4,851
$ 4,178
contract costs as discussed in the significant accounting policies note topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract which is then amortized to expense over the respective period of expected benefit .
the partnership recognizes a contract asset for incremental commission costs paid to verizon wireless personnel and agents in conjunction with obtaining customer contracts .
the costs are only deferred when it is determined the commissions are incremental costs that would not have been incurred absent the customer contract and are expected to be recovered .
costs to obtain a contract are amortized and recorded ratably as commission expense over the period representing the transfer of goods or services to which the assets relate .
costs to obtain contracts are amortized over the customers ' estimated device upgrade cycle of two to three years as such costs are typically incurred each time a customer upgrades their equipment .
the amortization periods for the costs incurred to obtain a customer contract is determined at a portfolio level due to the similarities within these customer contract portfolios .
other costs such as general costs or costs related to past performance obligations are expensed as incurred .
deferred contract costs are classified as current or non-current within prepaid expenses and other and other assets – net respectively .
the balances of deferred contract costs as of december 31 2019 and 2018 included in the balance sheet were as follows : .
for the years ended december 31 2019 and 2018 the partnership recognized expense of $ 3126 and $ 2161 respectively associated with the amortization of deferred contract costs primarily within selling general and administrative expenses in the statements of income .
deferred contract costs are assessed for impairment on an annual basis .
an impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses .
there have been no impairment charges recognized for the year ended december 31 2019 and 2018 .

Question: What was the average other assets-net for 2018 and 2019?
Answer: 1827.5
Year Ended March 31,
Year Ended March 31,
Year Ended March 31,
2019
2018
2017
Net sales
100.0%
100.0%
100.0%
Cost of sales
45.2
39.2
48.4
Gross profit
54.8
60.8
51.6
Research and development
15.4
13.3
16.0
Selling, general and administrative
12.8
11.4
14.7
Amortization of acquired intangible assets
12.6
12.2
9.9
Special charges and other, net
0.6
0.4
2.9
Operating income
13.4%
23.5%
8.1%
results of continuing operations .
the following table sets forth certain operational data as a percentage of net sales for the fiscal years indicated : .

Question: What was the percentage change in gross profit of net sales between 2017 and 2018?
Answer: 9.2
Years Ended December 31,
Years Ended December 31,
2019
2018
Pro forma revenue
$1,382,957
$1,361,729
Pro forma net income
$82,003
$88,428
Pro forma income per share:
Basic
$ 0.71
$ 0.76
Diluted
$ 0.69
$ 0.75
unaudited pro forma financial information .
the pro forma financial information in the table below presents the combined results of operations for aci and speedpay as if the acquisition had occurred january 1 2018 .
the pro forma information is shown for illustrative purposes only and is not necessarily indicative of future results of operations of the company or results of operations of the company that would have actually occurred had the transaction been in effect for the periods presented .
this pro forma information is not intended to represent or be indicative of actual results had the acquisition occurred as of the beginning of each period and does not reflect potential synergies integration costs or other such costs or savings .
certain pro forma adjustments have been made to net income -loss for the year ended december 31 2019 and 2018 to give effect to estimated adjustments that remove the amortization expense on eliminated speedpay historical identifiable intangible assets add amortization expense for the value of acquired identified intangible assets -primarily acquired software customer relationships and trademarks and add estimated interest expense on the company ’ s additional delayed draw term loan and revolving credit facility borrowings .
additionally certain transaction expenses that are a direct result of the acquisition have been excluded from the year ended december 31 2019 .
the following is the unaudited summarized pro forma financial information for the periods presented -in thousands except per share data : .
walletron .
on may 9 2019 the company also completed the acquisition of walletron which delivers patented mobile wallet technology .
the company has included the financial results of walletron in the consolidated financial statements from the date of acquisition which were not material .
revchip and transend .
on october 1 2019 the company acquired certain technology assets of revchip llc - " revchip " and transend integrated technologies inc .
- " transend " for a combined $ 7 .
0 million .
as substantially all of the value was in the developed technology the purchase was recognized as an asset acquisition .
the company has included the financial results of revchip and transend in the consolidated financial statements from the date of acquisition which were not material .

Question: What was the pro forma revenue in 2019?
Answer: $1,382,957
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: How does TORM define EBITDA?
Answer: as earnings before financial income and expenses, depreciation, impairment, amortization and taxes.