FangyuLei/tatqa huggingface dataset:
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
147,815
153,560
(3.7)
(3.8)
73
American broadband services
148,215
136,506
8.6
7.6
1,370
Inter-segment eliminations and other
6,803
7,911
(14.0)
(14.0)
(2)
302,833
297,977
1.6
1.1
1,441
operating expenses .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 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 .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .
fiscal 2019 fourth-quarter operating expenses increased by 1 .
6 % -1 .
1 % in constant currency mainly from : • additional costs in the american broadband services segment mainly due to higher programming costs additional headcount to support growth higher marketing initiatives to drive primary service units growth and the fiberlight acquisition ; .

Question: What was the average American broadband services from three months ended August 31, 2018 to 2019?
Answer: 142360.5
International
Pinnacle Foods
Corporate
Total
Other cost of goods sold
$—
$3.7
$—
$3.7
Total cost of goods sold .
—
3.7
—
3.7
Severance and related costs
0.7
0.6
110.8
112.1
Accelerated depreciation
—
—
4.7
4.7
Contract/lease termination .
—
0.8
0.3
1.1
Consulting/professional fees .
0.2
—
38.1
38.3
Other selling, general and administrative expenses .
0.1
—
8.2
8.3
Total selling, general and administrative expenses
1.0
1.4
162.1
164.5
Consolidated total
$1.0
$5.1
$162.1
$168.2
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 during fiscal 2019 we recognized the following pre-tax expenses for the pinnacle integration restructuring plan : .
included in the above results are $ 163 .
5 million of charges that have resulted or will result in cash outflows and $ 4 .
7 million in non-cash charges .

Question: How much were the non-cash charges included in the pre-tax expenses?
Answer: $4.7 million
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: In which year was the voyage expenses and commissions recorded for?
Answer: 2017 2018 2019
(In thousands)
2019
2018
2017
Balance at beginning of period
$1,868
$2,366
$2,226
Increases for tax position related to:
Prior years
—
3
465
Current year
161
254
285
Decreases for tax positions related to:
Prior years
(71)
—
(14)
Expiration of applicable statute of limitations
(471)
(755)
(596)
Balance at end of period
$1,487
$1,868
$2,366
during 2019 2018 and 2017 no income tax benefit or expense was recorded for stock options exercised as an adjustment to equity .
the change in the unrecognized income tax benefits for the years ended december 31 2019 2018 and 2017 is reconciled below : .
as of december 31 2019 2018 and 2017 our total liability for unrecognized tax benefits was $ 1 .
5 million $ 1 .
9 million and $ 2 .
4 million respectively of which $ 1 .
4 million $ 1 .
7 million and $ 2 .
2 million respectively would reduce our effective tax rate if we were successful in upholding all of the uncertain positions and recognized the amounts recorded .
we classify interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense .
as of december 31 2019 2018 and 2017 the balances of accrued interest and penalties were $ 0 .
5 million $ 0 .
7 million and $ 0 .
8 million respectively .
we do not anticipate a single tax position generating a significant increase or decrease in our liability for unrecognized tax benefits within 12 months of this reporting date .
we file income tax returns in the u .
s .
for federal and various state jurisdictions and several foreign jurisdictions .
we are not currently under audit by the internal revenue service .
generally we are not subject to changes in income taxes by any taxing jurisdiction for the years prior to 2016 .

Question: What was the percentage change in the expiration of applicable statute of limitations between 2017 and 2018?
Answer: 26.68
2019
2018
(in thousands)
(in thousands)
Raw material
$118,595
$89,365
Work-in-process
32,695
31,014
Finished goods
45,401
33,162
$196,691
$153,541
f .
inventories .
inventories net consisted of the following at december 31 2019 and 2018 : .
inventory reserves for the years ended december 31 2019 and 2018 were $ 103 .
6 million and $ 100 .
8 million respectively .

Question: In which year was Work-in-process larger?
Answer: 2019
As of June 30,
As of June 30,
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
*As Adjusted
Marketable equity securities
$58,932
$—
Non-marketable equity securities
3,000
—
Security deposits
5,010
5,248
Other
9,703
8,218
$76,645
$13,466
other non-current assets .
other non-current assets consisted of the following : .
* as adjusted to reflect the impact of the full retrospective adoption of ifrs 15 .
see note 2 for further details .
as of june 30 2019 and 2018 the group had certificates of deposit and time deposits totaling $ 3 .
7 million and $ 3 .
7 million which were classified as long-term and were included in security deposits .
included in the group ’ s other non-current assets balance as of june 30 2019 and 2018 were $ 7 .
1 million and $ 6 .
6 million respectively of restricted cash used for commitments of standby letters of credit related to facility leases and were not available for the group ’ s use in its operations .

Question: As of June 30, 2019, what is the amount of certificates of deposit and time deposits?
Answer: $3.7 million
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Increase/ (decrease)
% Change
Net revenues by distribution channel:
Digital online channels (1)
$4,932
$5,786
$(854)
(15)%
Retail channels
909
1,107
(198)
(18)
Other (2)
648
607
41
7
Total consolidated net revenues
$6,489
$7,500
$(1,011)
(13)
consolidated results .
net revenues by distribution channel .
the following table details our consolidated net revenues by distribution channel -amounts in millions : .
-1 net revenues from “ digital online channels ” include revenues from digitally-distributed subscriptions downloadable content microtransactions and products as well as licensing royalties .
-2 net revenues from “ other ” primarily includes revenues from our distribution business and the overwatch league .
digital online channel net revenues the decrease in net revenues from digital online channels for 2019 as compared to 2018 was primarily due to : • lower revenues recognized from the destiny franchise -reflecting our sale of the publishing rights for destiny to bungie in december 2018 ; and • lower revenues recognized from hearthstone .
retail channel net revenues the decrease in net revenues from retail channels for 2019 as compared to 2018 was primarily due to : • lower revenues recognized from call of duty : black ops 4 which was released in october 2018 as compared to call of duty : wwii which was released in november 2017 ; • lower revenues recognized from the destiny franchise ; and • lower revenues from crash bandicoot ™ n .
sane trilogy which was released on the xbox one pc and nintendo switch in june 2018 .
the decrease was partially offset by : • revenues recognized from crash team racing nitro-fueled which was released in june 2019 ; • revenues from sekiro : shadows die twice which was released in march 2019 ; and • higher revenues recognized from call of duty : modern warfare which was released in october 2019 as compared to call of duty : black ops 4 .

Question: What does Net revenues from “Digital online channels” include?
Answer: revenues from digitally-distributed subscriptions, downloadable content, microtransactions, and products, as well as licensing royalties.
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Net income per share:
Basic
$0.82
$0.71
$0.55
Diluted
$0.81
$0.70
$0.54
Weighted average common shares:
Basic
29,532,342
28,703,265
26,118,482
Diluted
30,073,338
29,678,919
27,424,526
note 3 – net income per share .
the following table sets forth the computation of basic and diluted earnings per share : .

Question: What information does the table set forth?
Answer: the computation of basic and diluted earnings per share
FOR THE YEAR ENDED DECEMBER 31
NOTE
AROs
OTHER (1)
TOTAL
January 1, 2019
199
172
371
Additions
21
24
45
Usage
(4)
(52)
(56)
Reversals
(17)
(1)
(18)
Adoption of IFRS 16
–
(11)
(11)
December 31, 2019
199
132
331
Current
20
16
17
33
Non-current
25
183
115
298
December 31, 2019
199
132
331
note 23 provisions .
-1 other includes environmental vacant space and legal provisions .
aros reflect management ’ s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception .
cash outflows associated with our aro liabilities are generally expected to occur at the restoration dates of the assets to which they relate which are long-term in nature .
the timing and extent of restoration work that will be ultimately required for these sites is uncertain .

Question: How many components of provisions are accounted for?
Answer: 4
Most recent three-year average seasonality
First quarter
Second quarter
Third quarter
Fourth quarter
Sequential change, sales
-25%
11%
4%
17%
Share of annual sales
22%
24%
25%
29%
seasonality .
the company ’ s sales income and cash flow from operations vary between quarters and are generally lowest in the first quarter of the from operations vary between quarters and are generally lowest in the first quarter of the year and highest in the fourth quarter .
this is mainly a result of the seasonal purchase patterns of network operators .

Question: What is the change in share of annual sales between first quarter and second quarter?
Answer: 2
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Revenue:
Royalty and license fees
$198,124
$219,708
$167,923
Total revenue
198,124
219,708
167,923
Operating expenses:
Cost of revenues
8,460
13,291
6,308
Research, development and other related costs
83,613
78,892
75,809
Litigation
1,656
—
288
Amortization
88,075
88,544
90,340
Total operating expenses (1)
181,804
180,727
172,745
Total operating income (loss)
$16,320
$38,981
$(4,822)
product licensing segment .
-1 excludes operating expenses which are not allocated on a segment basis .
product licensing revenue for the year ended december 31 2019 was $ 198 .
1 million as compared to $ 219 .
7 million for the year ended december 31 2018 a decrease of $ 21 .
6 million .
the decrease in revenue was primarily due to the timing and duration of minimum guarantee contracts up for renewal and executed decreased nre services revenue as well as a decrease in per-unit royalty revenue in 2019 as compared to 2018 .

Question: Why was Product Licensing revenue decreased in 2019 compared to 2018?
Answer: the timing and duration of minimum guarantee contracts up for renewal and executed, decreased NRE services revenue, as well as a decrease in per-unit royalty revenue
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Amortization of purchased intangible assets:
Cost of sales .
$624
$640
$556
Operating expenses
Amortization of purchased intangible assets
150
221
259
Restructuring and other charges
—
—
38
Total  .
$774
$861
$853
5 .
goodwill and purchased intangible assets .
-b purchased intangible assets .
the following table presents the amortization of purchased intangible assets -in millions : .

Question: What was the percentage change in total amortization of purchased intangible assets between 2018 and 2019?
Answer: -10.1
Years Ended December 31,
Years Ended December 31,
2019
2018
Increase / (Decrease)
Net revenue
$172.5
$194.3
$(21.8)
Cost of revenue
127.1
163.0
(35.9)
Selling, general and administrative
25.8
20.2
5.6
Depreciation and amortization
25.7
27.2
(1.5)
Other operating income
—
(0.7)
0.7
Income (loss) from operations
$(6.1)
$(15.4)
$9.3
segment results of operations in the company ' s consolidated financial statements other operating -income expense includes -i -gain loss on sale or disposal of assets -ii lease termination costs -iii asset impairment expense -iv accretion of asset retirement obligations and -v fcc reimbursements .
each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented -in millions .
marine services segment .
net revenue : net revenue from our marine services segment for the year ended december 31 2019 decreased $ 21 .
8 million to $ 172 .
5 million from $ 194 .
3 million for the year ended december 31 2018 .
the decrease was primarily driven by a decline in the volume of projects under execution across multiple reporting lines including power cable repair in offshore renewables telecom installation work and a reduction in cwind group revenue due to focusing on a mix of more profitable projects .
cost of revenue : cost of revenue from our marine services segment for the year ended december 31 2019 decreased $ 35 .
9 million to $ 127 .
1 million from $ 163 .
0 million for the year ended december 31 2018 .
the decrease was driven by the reduction in revenue improved vessel utilization and higher than expected costs on a certain power construction project in the comparable period that were not repeated .
selling general and administrative : selling general and administrative expenses from our marine services segment for the year ended december 31 2019 increased $ 5 .
6 million to $ 25 .
8 million from $ 20 .
2 million for the year ended december 31 2018 .
the increase was primarily due to higher disposition costs in the fourth quarter of 2019 related to the sale of the marine services segment .
this was partially offset by a reversal of an accrual of bad debt expense in the current period due to a favorable receivable settlement during the quarter .
see note 24 .
subsequent events for the summary of the subsequent events .
depreciation and amortization : depreciation and amortization from our marine services segment for the year ended december 31 2019 decreased $ 1 .
5 million to $ 25 .
7 million from $ 27 .
2 million for the year ended december 31 2018 .
the decrease was largely attributable to the disposal of assets during the year .
other operating income : other operating income decreased $ 0 .
7 million from $ 0 .
7 million of income for the year ended december 31 2018 as a result of an impairment expense recorded in 2019 due to the under-utilization of assets on one of the segment ' s barges .

Question: What was the percentage increase / (decrease) in the net revenue from 2018 to 2019?
Answer: -11.22
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Beginning of fiscal year
$8,680
$7,390
$7,103
Additions from business combinations
—
1,270
—
Additions for tax positions of the current year
2,027
1,078
762
Additions for tax positions of prior years
519
—
—
Reductions for tax positions of prior years
(633)
(1,058)
(64)
Lapse in statute of limitations
(9)
—
(411)
Settlements
(2,923)
—
—
End of fiscal year
$7,661
$8,680
$7,390
at march 31 2019 the company had $ 7 .
7 million of unrecognized tax benefits .
a reconciliation of gross unrecognized tax benefits -excluding interest and penalties is as follows -amounts in thousands : .
at march 31 2019 $ 1 .
9 million of the $ 7 .
7 million of unrecognized income tax benefits would affect the company ’ s effective income tax rate if recognized .
it is reasonably possible that the total unrecognized tax benefit could decrease by $ 1 .
0 million in fiscal year 2020 if the advanced pricing arrangement for one of the company ’ s foreign subsidiaries is agreed to by the foreign tax authority and an ongoing audit in one of the company ’ s foreign jurisdictions is settled .
the company files income tax returns in the u .
s .
and multiple foreign jurisdictions including various state and local jurisdictions .
the u .
s .
internal revenue service concluded its examinations of the company ’ s u .
s .
federal tax returns for all tax years through 2003 .
because of net operating losses the company ’ s u .
s .
federal returns for 2003 and later years will remain subject to examination until the losses are utilized .
the company is subject to income tax examinations in various foreign and u .
s .
state jurisdictions for the years 2014 and forward .
the company records potential interest and penalty expenses related to unrecognized income tax benefits within its global operations in income tax expense .
the company had $ 0 .
5 million and $ 0 .
9 million of accrued interest and penalties respectively at march 31 2019 and 2018 which are included as a component of income tax expense .
to the extent interest and penalties are not assessed with respect to uncertain tax positions amounts accrued will be reduced and reflected as a reduction of the overall income tax provision .

Question: Which years does the table provide information for the gross unrecognized tax benefits for the company?
Answer: 2019 2018 2017
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Profit before income taxes
440,563
367,380
19.9
Combined Canadian income tax rate
26.50%
26.50%
—
Income taxes at combined Canadian income tax rate
116,749
97,356
19.9
Difference in operations' statutory income tax rates
1,466
(3)
—
Impact on deferred taxes as a result of changes in substantively enacted tax rates
15
(94,175)
—
Impact on income taxes arising from non-deductible expenses and non-taxable profit
(565)
1,670
—
Tax impacts related to foreign operations
(28,633)
(22,099)
29.6
Other
(5,377)
53
—
83,655
(17,198)
—
3 .
5 income taxes .
-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 .
fiscal 2019 income taxes expense amounted to $ 83 .
7 million compared to a recovery of $ 17 .
2 million for the prior year mainly attributable to : • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the united states ; • the increase in profit before income taxes which is mostly related to the impact of the metrocast acquisition completed in the second quarter of fiscal 2018 and • the appreciation of the us dollar against the canadian dollar compared to the prior year .
on march 19 2019 the department of finance canada confirmed the acceleration of tax depreciation on most capital investments for property plant and equipment acquired after november 20 2018 which phases out during the period from 2023 to 2028 .
the federal accelerated tax depreciation had a favorable impact on the current income tax expense of the corporation in fiscal 2019 .
on march 21 2019 the qu é bec department of finance confirmed that it would harmonize with the federal legislation .
on december 22 2017 the u .
s .
federal government enacted the tax cuts and jobs act -the " act " .
the tax reform reduced the general federal corporate tax rate from 35 % to 21 % starting after 2017 which reduced net deferred tax liabilities by approximately $ 94 million -us $ 74 million in the second quarter of fiscal 2018 .
in addition the act calls for other changes such as interest deductibility limitations full deduction of acquisitions of tangible assets net operating losses limitations as well as base erosion anti-avoidance which together with tax rate reductions had an overall favorable impact on the income tax expense .

Question: What was the increase / (decrease) in the Profit before income taxes from 2018 to 2019?
Answer: 73183
Number of Shares
Weighted Average Exercise Price
Outstanding at September 2018
33,800
$  77.85
Granted
5,450
84.00
Exercised
(2,800)
79.22
Forfeited/Expired
—
—
Outstanding at September 2019
36,450
$  78.67
the following is a summary of stock option activity during fiscal 2019 : .
net income before income taxes included compensation expense related to the amortization of the company ’ s stock option awards of $ 0 .
1 million during both fiscal 2019 and fiscal 2018 .
at september 2019 total unamortized compensation expense related to stock options was approximately $ 0 .
3 million .
this unamortized compensation expense is expected to be amortized over approximately the next 38 months .
the aggregate intrinsic value of stock options exercisable was approximately $ 0 .
2 million and $ 0 .
3 million at september 2019 and september 2018 respectively .
the total intrinsic value of stock options exercised was $ 0 .
1 million in both fiscal 2019 and fiscal 2018 .
the total fair value of stock options vested was $ 0 .
4 million during both fiscal 2019 and fiscal 2018 .

Question: What is the percentage change in the company's shares outstanding at September 2018 and 2019?
Answer: 7.84
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$185
$200
$299
Charges (reversals) to costs and expenses
37
(15)
(99)
Balance at end of year
$222
$185
$200
accounts receivable and allowance for doubtful accounts .
the majority of our accounts receivable are derived from sales to large multinational semiconductor manufacturers throughout the world are recorded at their invoiced amount and do not bear interest .
in order to monitor potential credit losses we perform ongoing credit evaluations of our customers ' financial condition .
an allowance for doubtful accounts is maintained based upon our assessment of the expected collectability of all accounts receivable .
the allowance for doubtful accounts is reviewed and assessed for adequacy on a quarterly basis .
we take into consideration -1 any circumstances of which we are aware of a customer ' s inability to meet its financial obligations and -2 our judgments as to prevailing economic conditions in the industry and their impact on our customers .
if circumstances change and the financial condition of our customers is adversely affected and they are unable to meet their financial obligations we may need to take additional allowances which would result in an increase in our operating expense .
activity related to our allowance for doubtful accounts receivable was as follows -in thousands : .

Question: What is the change in allowance Charges (reversals) to costs and expenses from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 52