FangyuLei/tatqa huggingface dataset:
2019
2018
TOTAL
PER SHARE
TOTAL
PER SHARE
Net earnings attributable to common shareholders
3,040
3.37
2,785
3.10
Severance, acquisition and other costs
83
0.10
100
0.11
Net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans
(101)
(0.11)
58
0.07
Net (gains) losses on investments
44
0.05
47
0.05
Early debt redemption costs
13
0.01
15
0.02
Impairment charges
74
0.08
146
0.16
Adjusted net earnings
3,153
3.50
3,151
3.51
adjusted net earnings and adjusted eps .
the terms adjusted net earnings and adjusted eps do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define adjusted net earnings as net earnings attributable to common shareholders before severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we define adjusted eps as adjusted net earnings per bce common share .
we use adjusted net earnings and adjusted eps and we believe that certain investors and analysts use these measures among other ones to assess the performance of our businesses without the effects of severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we exclude these items because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
the most comparable ifrs financial measures are net earnings attributable to common shareholders and eps .
the following table is a reconciliation of net earnings attributable to common shareholders and eps to adjusted net earnings on a consolidated basis and per bce common share -adjusted eps respectively .

Question: What is the change in net earnings attributable to common shareholders per share in 2019?
Answer: 0.27
All figures in USD ‘000 
2019
2018
Fixture, Furniture and Equipment
65
128
Right of Use Asset*
1,412
-
Other  
57
83
Total as of December 31,  
1,534
211
8 .
other non-current assets .
* relates to certain office lease contracts .
optional periods are not included in the calculation .

Question: What is the value of the other non-current assets as at December 31, 2018 as a percentage of the value of other non-current assets in 2019?
Answer: 145.61
2019 €m
2018 €m
2017 €m
Current service cost
31
34
43
Past service costs1
16
2
(27)
Net interest charge
10
8
4
Total included within staff costs
57
44
20
Actuarial losses recognised in the SOCI
33
94
274
charges made to the consolidated income statement and consolidated statement of comprehensive income - ‘ soci ’ on the basis of the assumptions stated above are : .
note : 1 following a high court judgement on 21 october 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension - ‘ gmp ’ benefits the group has recorded a pre-tax past service cost of € 16 million - £ 14 million in the year ended 31 march 2019 .

Question: How much is the 2019 current service cost?
Answer: 31
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Revenue
710.6
639.0
Net deferral of revenue (see note 23)
49.7
129.6
Billings
760.3
768.6
Currency revaluation
25.9
18.7
Constant currency billings
786.2
787.3
billings .
billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them or for which there is no right to a refund .
billings do not equate to statutory revenue .

Question: What was the percentage change in Revenue in 2019 from 2018?
Answer: 11.21
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$26,322
$25,594
2.8%
Non-operating adjustments
Amortization of acquired intangible assets
(764)
(437)
74.8
Acquisition-related charges
(409)
(16)
NM
Non-operating retirement related (costs)/income
(615)
(1,572)
(60.9)
Operating (non-GAAP) expense and other (income)
$24,533
$23,569
4.1%
Total consolidated expense-to-revenue ratio
34.1%
32.2%
2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio
31.8%
29.6%
2.2 pts.
total expense and other -income .
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the following red hat-related expenses were included in 2019 total consolidated expense and other -income with no corresponding expense in the prior-year : red hat operational spending interest expense from debt issuances to fund the acquisition and other acquisition-related activity including : amortization of acquired intangible assets retention and legal and advisory fees associated with the transaction .
total expense and other -income increased 2 .
8 percent in 2019 versus the prior year primarily driven by higher spending including red hat operational spending and investments in software and systems innovation higher interest expense non-operating acquisition-related activity associated with the red hat transaction and lower ip income partially offset by lower non-operating retirement-related costs divesture-related activity -gains on divestitures and lower spending and the effects of currency .
total operating -non-gaap expense and other -income increased 4 .
1 percent year to year driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above .

Question: What is the increase / (decrease) in the Operating (non-GAAP) expense and other (income) from 2018 to 2019?
Answer: 964
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Service cost
$272
$841
$  —
Interest cost
1,211
802
809
Expected return on plan assets
(615)
(665)
(597)
Amortization of actuarial gains and losses
411
478
503
Net periodic pension cost
$1,279
$1,456
$715
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the information provided below includes one pension plan which is part of discontinued operations .
as such all related liabilities and expenses are reported in discontinued operations in the company ’ s consolidated balance sheets and consolidated statements of operations for all periods presented .
the components of net periodic pension benefit cost recognized in our consolidated statements of operations for the periods presented are as follows : .

Question: What was the percentage change in Interest cost between 2018 and 2019?
Answer: 51
December 31,
December 31,
2019
2018
(in thousands)
(in thousands)
Working capital
$115,208
110,044
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash and cash equivalents, restricted cash and investments
$93,117
74,191
liquidity and capital resources .
as of december 31 2019 we had cash and cash equivalents of $ 92 .
7 million restricted cash of $ 0 .
4 million and net accounts receivable of $ 50 .
4 million .
additionally as of december 31 2019 our working capital was $ 115 .
2 million .
our primary uses of cash are to fund operating expenses purchases of inventory property and equipment intangible assets and from time to time the acquisition of businesses .
we also use cash to pay down outstanding debt .
our cash and cash equivalents are impacted by the timing of when we pay expenses as reflected in the change in our outstanding accounts payable and accrued expenses .
cash used to fund operating expenses in our consolidated statements of cash flows excludes the impact of non-cash items such as stock-based compensation amortization and depreciation of acquired intangible assets leased right-of-use assets and property and equipment and impairment of intangible assets and long-lived assets .
cash used to fund acquisitions of businesses and other capital purchases is included in investing activities in our consolidated statements of cash flows .
our primary sources of cash are cash receipts on accounts receivable from our shipment of products to distributors and direct customers .
aside from the amounts billed to our customers net cash collections of accounts receivable are impacted by the efficiency of our cash collections process which can vary from period to period depending on the payment cycles of our major distributor customers and relative linearity of shipments period-to-period .
our credit agreement under which we entered into a term loan to partially fund our acquisition of exar permits us to request incremental loans in an aggregate principal amount not to exceed the sum of $ 160 .
0 million -subject to adjustments for any voluntary prepayments plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests .
we have not requested any incremental loans to date .
following is a summary of our working capital cash and cash equivalents and restricted cash for the periods indicated : .

Question: What was the cash and cash equivalents in 2019?
Answer: $92.7 million
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Employee costs*
18,789
20,980
24,863
Share-based compensation (Note 22)
4,565
5,216
5,107
Other expenses
16,496
15,797
17,415
Total
39,850
41,993
47,385
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 .
17 .
general and administrative expenses .
an analysis of general and administrative expenses is as follows : .
* employee costs include restructuring costs of $ 3975 pursuant to management ’ s decision to relocate more of its employees including several members of senior management to the piraeus greece office .

Question: What was the change in other expenses from 2018 to 2019?
Answer: 1618
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
Research and development
$81,499
$74,976
$6,523
8.7 %
% of revenues
13.8 %
14.2 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Research and development
$74,976
$73,807
$1,169
1.6 %
% of revenues
14.2 %
13.5 %
research and development .
the increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount annual compensation and benefit adjustments and employee performance-based compensation partially offset by a decrease in project material costs .

Question: What was the change in Research and development from 2018 to 2019?
Answer: $6,523
Period
(a) Total Number of Shares Purchased (1)
(b) Average Price Paid per Share
(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)
(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs (2)(3)
Aug. 1 - Aug. 31, 2019 
—
—
—
1,176,615
Sep. 1 - Sep. 30, 2019 
901
$151.33
901
1,176,615
Oct. 1 - Oct. 31, 2019 
34,344
$154.81
34,344
1,176,615
Total 
35,245
$154.72
35,245
1,176,615
item 5 .
market for the registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
the company ’ s common stock is traded on the nasdaq stock market llc under the symbol safm .
the number of stockholders of record as of december 12 2019 was 2742 .
the number of beneficial owners of our stock is greater than the number of holders of record and the exact number is unknown .
the amount of future common stock dividends will depend on our earnings financial condition capital requirements the effect a dividend would have on the company ' s compliance with financial covenants and other factors which will be considered by the board of directors on a quarterly basis .
during its fourth fiscal quarter the company repurchased shares of its common stock as follows : .
1 all purchases were made pursuant to the company ' s stock incentive plan as amended and restated on february 11 2016 under which shares were withheld to satisfy tax withholding obligations .
2 on may 31 2018 the company ’ s board of directors expanded and extended the share repurchase program originally approved on october 22 2009 under which the company was originally authorized to purchase up to one million shares of its common stock and is now authorized to purchase up to two million shares of its common stock in open market transactions or negotiated purchases subject to market conditions share price and other considerations .
the authorization will expire on may 31 2021 .
during the fourth quarter of fiscal 2018 the company purchased 823385 shares in open market transactions under this program .
the company ’ s repurchases of vested restricted stock to satisfy tax withholding obligations of its stock incentive plan participants are not made under the 2018 general repurchase plan .
3 does not include vested restricted shares that may yet be repurchased under the stock incentive plan as described in note 1 .

Question: What is the symbol of the company's common stock in the market?
Answer: SAFM
2019
2019
2019
2018
Shares million
£m
Shares million
£m
At 1 January
11.2
37.0
11.6
39.1
Acquisitions
0.2
0.1
0.6
0.9
Disposals
(1.1)
(3.5)
(1.0)
(3.0)
At 31 December
10.3
33.6
11.2
37.0
29 employee share ownership plan -esop .
the cost of shares in intu properties plc held by the trustee of the esop operated by the company is accounted for as a deduction from equity .
the purpose of the esop is to acquire and hold shares which will be transferred to employees in the future under the group ’ s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as trustee of the joint share ownership plan .
during 2019 no dividends in respect of these shares have been waived by agreement -2018 : £ 1 .
6 million .

Question: What is the purpose of the ESOP?
Answer: to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements
Years Ended December 31,
Years Ended December 31,
2019
2018
Time and bareboat charter revenues
$263,683
$213,923
Voyage charter revenues(1)
33,275
83,542
Contracts of affreightment revenues
58,589
68,698
Total shipping revenues
$355,547
$366,163
disaggregated revenue .
the company has disaggregated revenue from contracts with customers into categories which depict how the nature amount timing and uncertainty of revenue and cash flows are affected by economic factors .
consequently the disaggregation below is based on contract type .
since the terms within these contract types are generally standard in nature the company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows .
the following table shows the company ' s shipping revenues disaggregated by nature of the charter arrangement for the years ended december 31 2019 and 2018 : .
-1 voyage charter revenues include approximately $ 10152 and $ 7600 of revenue related to short-term time charter contracts for the years ended december 31 2019 and 2018 respectively .

Question: What is the average Time and bareboat charter revenues for Years Ended December 31, 2018 to 2019?
Answer: 238803
June 30, 2019
June 30, 2018
Cash 
$169,607
$121,139
Marketable securities  
—
1,459
Total cash and marketable securities
$169,607
$122,598
liquidity and capital resources .
the following summarizes information regarding our cash investments and working capital -in thousands : .
cash was $ 169 .
6 million at june 30 2019 representing an increase of $ 48 .
5 million from $ 121 .
1 million at june 30 2018 .
cash increased primarily due to cash provided by operations of $ 104 .
9 million partially offset by cash used in investing activities of $ 21 .
8 million mainly for capital expenditures and cash used in financing activities of $ 34 .
4 million mainly as a result of repayments of debt and repurchases of stock .
cash was $ 121 .
1 million at june 30 2018 representing a decrease of $ 9 .
3 million from $ 130 .
5 million at june 30 2017 .
cash and cash equivalents decreased primarily due to cash used in investing activities of $ 132 .
5 million mainly for the acquisitions of the campus fabric and data center businesses and capital expenditures partially offset by cash provided by financing activities of $ 104 .
7 million as a result of additional borrowings for the acquisitions and cash provided by operations of $ 19 .
0 million .

Question: Which years does the table provide information for the company's cash, investments, and working capital?
Answer: 2019 2018
2019
First
Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Net sales 
$765,544
$789,051
$799,644
$810,195
$3,164,434
Gross profit 
72,383
70,636
71,030
77,789
291,838
Net income (2,3,4) 
22,226
24,758
24,801
36,831
108,616
Earnings per share (1):          
Basic 
$0.71
$0.81
$0.83
$1.26
$3.59
Diluted (7) 
$0.69
$0.79
$0.81
$1.23
$3.50
17 .
quarterly financial data -unaudited .
the following is summarized quarterly financial data for fiscal 2019 and 2018 -in thousands except per share amounts : .
-1 the annual total amounts may not equal the sum of the quarterly amounts due to rounding .
earnings per share is computed independently for each quarter .
-2 the first quarter of fiscal 2019 results included $ 7 .
0 million of tax expense as a result of new regulations issued in november 2018 under tax reform .
these regulations impacted the treatment of foreign taxes paid .
-3 the fourth quarter of fiscal 2019 results included restructuring costs of $ 1 .
7 million $ 1 .
5 million net of taxes .
-4 the fourth quarter of fiscal 2019 results included the permanent reinvestment assertion of $ 10 .
5 million of certain historical undistributed earnings of two foreign subsidiaries .
-7 the first quarter of fiscal 2019 included $ 0 .
23 per share of tax expense as a result of u .
s .
tax reform .
the fourth quarter of fiscal 2019 included $ 0 .
05 per share of expense related to restructuring costs and $ 0 .
35 per share tax benefit resulting from the permanent reinvestment assertion of certain historical undistributed earnings of two foreign subsidiaries .

Question: What was the change in the gross profit between the first and second quarter?
Answer: -1747
Years Ended December 31,
Years Ended December 31,
2019
2018
Service cost—benefits earning during the period
$-
$-
Interest cost on projected benefit obligation
5.3
5.3
Expected return on assets
(6.7)
(7.5)
Actuarial (gain) loss
7.9
6.7
Foreign currency gain (loss)
-
0.1
Net pension (benefit) cost
$ 6.5
$ 4.6
periodic benefit costs the aggregate net pension cost recognized in the consolidated statements of operations were costs of $ 6 .
5 million and $ 4 .
6 million for the years ended december 31 2019 and 2018 respectively .
the following table presents the components of net periodic benefit cost are as follows -in millions : .
of the amounts presented above income of $ 1 .
4 million has been included in cost of revenue and loss of $ 7 .
9 million included in other comprehensive income for the year ended december 31 2019 and income of $ 2 .
1 million has been included in cost of revenue and loss of $ 6 .
7 million included in other comprehensive income for the year ended december 31 2018 .

Question: What was the average Interest cost on projected benefit obligation for 2018 and 2019?
Answer: 5.3
For the Years Ended
December 31,
2019
2018
Increase (Decrease)
Net cash provided by operating activities
$1,831
$1,790
$41
Net cash used in investing activities
(22)
(230)
208
Net cash used in financing activities
(237)
(2,020)
1,783
Effect of foreign exchange rate changes
(3)
(31)
28
Net increase (decrease) in cash and cash equivalents and restricted cash
$1,569
$(491)
$2,060
liquidity and capital resources .
we believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths .
in the near term we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows which we believe in combination with our existing balance of cash and cash equivalents and short-term investments of $ 5 .
9 billion our access to capital and the availability of our $ 1 .
5 billion revolving credit facility will be sufficient to finance our operational and financing requirements for the next 12 months .
our primary sources of liquidity which are available to us to fund cash outflows such as potential dividend payments or share repurchases and scheduled debt maturities include our cash and cash equivalents short-term investments and cash flows provided by operating activities .
as of december 31 2019 the amount of cash and cash equivalents held outside of the u .
s .
by our foreign subsidiaries was $ 2 .
8 billion as compared to $ 1 .
4 billion as of december 31 2018 .
these cash balances are generally available for use in the u .
s .
subject in some cases to certain restrictions .
our cash provided from operating activities is somewhat impacted by seasonality .
working capital needs are impacted by weekly sales which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns .
we consider on a continuing basis various transactions to increase shareholder value and enhance our business results including acquisitions divestitures joint ventures share repurchases and other structural changes .
these transactions may result in future cash proceeds or payments .
sources of liquidity -amounts in millions .

Question: What was the Net cash provided by operating activities in 2018?
Answer: $1,790
Post-Retirement Life Insurance Plan
2019
2018
Accrued expenses and other liabilities
$(393)
$(407)
Long-term pension obligations
(4,373)
(4,188)
Total accrued cost
$(4,766)
$(4,595)
notes to consolidated financial statements -in thousands except for share and per share data .
the components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the consolidated balance sheets at december 31 : .

Question: What was the change in the Accrued expenses and other liabilities between 2018 and 2019?
Answer: 14