FangyuLei/tatqa huggingface dataset:
USDm
2019
2018
2017
Total staff costs
Staff costs included in operating expenses
8.1
9.3
9.2
Staff costs included in administrative expenses
37.7
36.9
34.6
Total
45.8
46.2
43.8
Staff costs comprise the following
Wages and salaries
37.2
38.1
36.4
Share-based compensation
1.9
2.1
1.9
Pension costs
3.5
3.3
3.1
Other social security costs
0.9
0.6
0.3
Other staff costs
2.3
2.1
2.1
Total
45.8
46.2
43.8
Average number of permanent employees
Seafarers
107.6
111.7
130.6
Land-based
313.5
302.2
286.6
Total
421.1
413.9
417.2
note 3 – staff costs .
employee information .
the majority of the staff on vessels are not employed by torm .
staff costs included in operating expenses relate to the 108 seafarers -2018 : 112 2017 : 131 .
the average number of employees is calculated as a full-time equivalent -fte .
the executive director is in the event of termination by the company entitled to a severance payment of up to 12 months ' salary .

Question: What was the change in the total number of permanent employees from 2018 to 2019?
Answer: 7.2
2019
2019
2018
2018
2018
Loss £m
Shares million
Loss per share pence
Loss £m
Shares million
Loss per Share pence
Basic1
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p
Diluted2
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p
12 earnings per share .
-a basic and diluted earnings per share .
1 the weighted average number of shares used has been adjusted to remove shares held in the esop .
2 diluted shares include the impact of any dilutive convertible bonds share options and share awards .
during 2017 the group incurred a £ 49 .
4 million share related charge in relation to its spanish development partner eurofund ’ s future interests in the share capital of the intu costa del sol development company .
the positive impact of this share related charge on equity attributable to owners of intu properties plc is a credit to retained earnings of £ 49 .
4 million .
subsequent to 31 december 2019 the group has received the final ratifications required for full planning to become effective and therefore we expect the positive impact on retained earnings to reverse once these arrangements are formally concluded .

Question: What was the retained earnings in 2017?
Answer: £49.4 million
Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA
2019
2018
2017
Consumer litigation settlement
$65
0
0
Loss on sale of data centers and colocation business
0
0
82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1)
0
60
0
Total special items impacting Adjusted EBITDA
65
60
82
Plus: integration and transformation costs impacting Adjusted EBITDA (2)
234
378
164
Plus: transaction related expenses impacting Adjusted EBTIDA
0
0
192
Total integration and transformation costs and special items impacting Adjusted EBITDA
$299
438
438
non-gaap integration and transformation costs and special items .
-unaudited .
- $ in millions .
-1 includes $ 18 million of hardware impairment for q3 2018 and $ 15 million of content commitment impairment and $ 27 million of hardware software and internal labor impairment in q1 2018 .
-2 includes $ 55 million of restructuring reserve impairment for q2 2018 .
-3 reference to pro forma figures assume the level 3 acquisition and the colocation and data center sale took place on january 1 2017 .

Question: What does the reference to pro forma figures assume?
Answer: the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017
Year-ended 31 March 2019
Year-ended 31 March 2018
Year-ended 31 March 2017
tCO2e
tCO2e
tCO2e
Scope 1
Combustion of natural gas and operation of owned vehicles
220.9
320.0
251.8
Scope 2
Electricity consumption in offices
4,487.2
4,457.3
4,681.9
Scope 3
Business travel (air and car)
3,260.9
5,117.4
4,510.9
Total
7,969.0
9,894.7
9,444.6
Intensity ratio
tCO2e per $M of billings
10.5
12.9
14.9
greenhouse gas emissions .
in line with the companies act 2006 sophos is required to measure and report on its greenhouse gas - “ ghg ” emissions disclosures .
these have been calculated for the year-ending 31 march 2019 in line with the group ’ s financial year .
the calculation of the disclosures has been performed in accordance with greenhouse gas protocol corporate standard and using the uk government ’ s conversion factor guidance for the year reported .
the group ’ s operations that primarily release ghg includes usage of electricity and gas of owned and leased offices business travel and usage of vehicles .
the group keeps its data capture process under review seeking to extend the availability of direct information wherever possible .
where direct information for certain sites is not available estimates have been developed that enable reporting for them .
these estimates are revised if new or improved data is obtained .
the group will continue to build its ghg reporting capabilities .
the group ’ s chosen intensity ratio is ‘ tonnes of co2 equivalent per million us dollars of billings ’ as it aligns with sophos ’ strategic growth ambitions .
creating an environmentally friendly hq .
the group commissioned a greening study of its global headquarters in abingdon oxfordshire .
the purpose of the study was to benchmark the current environmental health and wellbeing performance of the building against current best practice and against direct and indirect competitors .
the findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice .
the study highlighted areas of future improvement .
the findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the company .
the group is endeavouring to achieve the standards in environmental performance health and wellbeing that is expected of a global technology organisation at the group ’ s headquarters .

Question: What does the Group's operations that primarily release GHG include?
Answer: usage of electricity and gas of owned and leased offices, business travel and usage of vehicles.
(In thousands)
2019
2018
2017
Current
Federal
$(518)
$(8,001)
$466
State
(1,065)
(476)
(150)
International
(282)
11,705
6,458
Total Current
(1,865)
3,228
6,774
Deferred
Federal
24,801
(14,448)
8,024
State
5,815
(3,390)
1,882
International
(546)
581
4,167
Total Deferred
30,070
(17,257)
14,073
Total Income Tax Expense (Benefit)
$28,205
$(14,029)
$20,847
note 13 – income taxes .
a summary of the components of the expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .

Question: What was the change in current state expense (benefit) between 2018 and 2019?
Answer: -589
OPENING
NON‑CASH
NET CASH
CLOSING
BALANCE
MOVEMENTS
MOVEMENTS
BALANCE
2019
$M
$M
$M
$M
Current, unsecured
Short-term money market loans
16
2
21
39
Bank loans
88
5
142
235
Securities
500
–
(500)
–
Total current borrowings
604
7
(337)
274
Non‑current, unsecured
Bank loans
540
36
102
678
Securities
1,668
110
400
2,178
Unamortised borrowing costs
(9)
5
–
(4)
Finance leases
–
6
(3)
3
Total non‑current borrowings
2,199
157
499
2,855
Total
2,803
164
162
3,129
this section provides a summary of the capital management activity of the group during the period including the group ’ s borrowings .
the group manages its liquidity requirements with a range of short-term money market loans bank loans and flexible debt instruments with varying maturities .
the group manages its capital structure with the objective of enhancing long-term shareholder value through funding its business at an optimised weighted average cost of capital .
the group returns capital to shareholders when consistent with its long-term capital structure objectives and where it will enhance shareholder value .
in may 2019 the group returned $ 1 .
7 billion of capital to shareholders through an off-market share buy-back .
this resulted in the purchase of 58 .
7 million shares which were subsequently cancelled .
the share buy-back complements dividends of $ 1 .
4 billion paid to shareholders this reporting period through the 2018 final and special dividends and the 2019 interim dividend with a total of $ 3 .
1 billion returned to shareholders excluding franking credits .
the group remains committed to solid investment grade credit ratings and a number of actions can be undertaken to support the credit profile including the sale of non-core assets further working capital initiatives and adjusting growth capital expenditure and the property leasing profile .
the group ’ s credit ratings -1 are bbb -stable outlook according to s & p and baa2 -stable outlook according to moody ’ s .
in march 2019 the $ 500 million domestic medium term notes matured .
it was refinanced in april 2019 with $ 400 million of medium term notes issued to meet the group ’ s new green bond framework -green bonds .
the green bonds have been issued for a five-year tenor maturing in april 2024 .
in november 2019 $ 320 million of undrawn syndicated bank loan facilities are due to mature .
the group intends to refinance this facility at maturity .
-1 these credit ratings have been issued by a credit rating agency which holds an australian financial services licence with an authorisation to issue credit ratings to wholesale clients only and are for the benefit of the group ’ s debt providers .

Question: What percentage constitution does total non-current borrowings hold in the total opening balance?
Answer: 78.45
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 is the percentage change in the voyage revenue between 2018 and 2019?
Answer: 9.76
Lease abandonment charges
Severance & payroll related charges
Total
Balance at March 31, 2018
$—
$—
$—
Restructuring charges
1,034
14,606
15,640
Payments
(540)
(12,642)
(13,182)
Accrual reversals
—
(875)
(875)
Balance at March 31, 2019
$494
$1,089
$1,583
12 .
restructuring .
in fiscal 2019 the company initiated a restructuring plan to increase efficiency in its sales marketing and distribution functions as well as reduce costs across all functional areas .
during the year ended march 31 2019 the company incurred total restructuring charges of $ 14765 .
these restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases .
these charges include $ 2632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan .
the activity in the company ’ s restructuring accruals for the year ended march 31 2019 is summarized as follows : .
as of march 31 2019 the outstanding restructuring accruals primarily relate to future severance and lease payments .
-in thousands except per share data .

Question: How much more was the balance at march 31, 2019 for Severance & payroll related charges than lease abandonment charges?
Answer: 595
Years ended August 31,
2019
2018
Outstanding, beginning of the year
105,475
101,538
Granted
37,600
47,900
Distributed
(44,470)
(35,892)
Cancelled
(26,780)
(8,071)
Outstanding, end of the year
71,825
105,475
isu plan .
the corporation offers to its executive officers and designated employees an incentive share unit - " isu " plan .
according to this plan executive officers and designated employees periodically receive a given number of isus which entitle the participants to receive subordinate voting shares of the corporation after three years less one day from the date of grant .
the number of isus is based on the dollar value of the award and the average closing stock price of the corporation for the previous twelve month period ending august 31 .
a trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the corporation instructed the trustee to purchase subordinate voting shares of the corporation on the stock market .
these shares are purchased and are held in trust for the participants until they are fully vested .
the trust considered as a special purpose entity is consolidated in the corporation ’ s financial statements with the value of the acquired subordinate voting shares held in trust under the isu plan presented in reduction of share capital .
under the isu plan the following isus were granted by the corporation and are outstanding at august 31 : .
a compensation expense of $ 2046000 - $ 2461000 in 2018 was recorded for the year ended august 31 2019 related to this plan .

Question: What was the average distributed from 2018 to 2019?
Answer: -40181
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Operating assets
– Mainland China
345,721
270,373
– Others
168,714
83,962
Investments
– Mainland China and Hong Kong
289,491
254,992
– North America
76,488
44,835
– Europe
29,707
37,451
– Asia excluding Mainland China and Hong Kong
40,139
30,148
– Others
3,726
1,760
953,986
723,521
-a description of segments and principal activities -continued the group also conducts operations in the united states of america - “ united states ” europe and other regions and holds investments -including investments in associates investments in joint ventures fvpl and fvoci in various territories .
the geographical information on the total assets is as follows : .
as at 31 december 2019 the total non-current assets other than financial instruments and deferred tax assets located in mainland china and other regions amounted to rmb311386 million -31 december 2018 : rmb282774 million and rmb136338 million -31 december 2018 : rmb65057 million respectively .
all the revenues derived from any single external customer were less than 10 % of the group ’ s total revenues during the years ended 31 december 2019 and 2018 .

Question: How much is the operating assets in mainland china as at 31 December 2019?
Answer: 345,721
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Balance at beginning of fiscal year
$ 566
$  501
$ 490
Additions related to prior years tax positions
13
14
40
Reductions related to prior years tax positions
(101)
(11)
(9)
Additions related to current year tax positions
98
105
70
Settlements
(2)
(7)
(4)
Reductions due to lapse of applicable statute of limitations
(32)
(36)
(86)
Balance at end of fiscal year
$ 542
$  566
$ 501
uncertain tax positions .
as of fiscal year end 2019 we had total unrecognized income tax benefits of $ 542 million .
if recognized in future years $ 397 million of these currently unrecognized income tax benefits would impact income tax expense -benefit and the effective tax rate .
as of fiscal year end 2018 we had total unrecognized income tax benefits of $ 566 million .
if recognized in future years $ 467 million of these currently unrecognized income tax benefits would impact income tax expense -benefit and the effective tax rate .
the following table summarizes the activity related to unrecognized income tax benefits : .
we record accrued interest and penalties related to uncertain tax positions as part of income tax expense -benefit .
as of fiscal year end 2019 and 2018 we had $ 42 million and $ 60 million respectively of accrued interest and penalties related to uncertain tax positions on the consolidated balance sheets recorded primarily in income taxes .
during fiscal 2019 2018 and 2017 we recognized income tax benefits of $ 14 million expense of $ 5 million and benefits of $ 5 million respectively related to interest and penalties on the consolidated statements of operations .
we file income tax returns on a unitary consolidated or stand-alone basis in multiple state and local jurisdictions which generally have statutes of limitations ranging from 3 to 4 years .
various state and local income tax returns are currently in the process of examination or administrative appeal .
our non-u .
s .
subsidiaries file income tax returns in the countries in which they have operations .
generally these countries have statutes of limitations ranging from 3 to 10 years .
various non-u .
s .
subsidiary income tax returns are currently in the process of examination by taxing authorities .

Question: Where does the non-U.S. subsidiaries file income tax returns in?
Answer: in the countries in which they have operations
Number of Shares (thousands)
Weighted-Average Exercise Price
Weighted-Average Remaining Contractual Term (years)
Aggregate Intrinsic Value(1) (thousands)
Outstanding as of December 31, 2018
4,674
$5.19
Granted
—
$ —
Exercised
(842)
$2.84
Canceled
(130)
$9.41
Outstanding as of December 31, 2019
3,702
$5.57
3.52
$6,395
Vested and exercisable as of December 31, 2019
3,427
$5.49
3.56
$6,210
stock options .
the following tables summarize our stock option activities and related information : .
-1 the aggregate intrinsic value represents the excess of the closing price of our common stock of $ 6 .
87 as of december 31 2019 over theexercise price of the outstanding in-the-money options .

Question: What is difference on the aggregate intrinsic value between Outstanding and Vested and exercisable as of December 31, 2019?
Answer: 185
Number of awards
Weighted average contractual life
Aggregate fair value
RCUs
Outstanding as of January 1, 2018
67,475
1.38
1,429
Granted during the year
24,608
—
576
Vested during the year
(16,999)
—
(410)
Outstanding as of December 31, 2018
75,084
1.25
1,595
Granted during the year
26,308
—
605
Vested during the year
(24,925)
—
(410)
Outstanding as of December 31, 2019
76,467
1.26
1,790
PCUs
Outstanding as of January 1, 2018
67,475
1.38
1,429
Granted during the year
24,608
—
576
Vested during the year
(16,999)
—
(410)
Outstanding as of December 31, 2018
75,084
1.25
1,595
Granted during the year
26,308
—
605
Vested during the year
(24,925)
—
(410)
Outstanding as of December 31, 2019
76,467
1.26
1,790
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 .
22 .
share-based compensation -continued .
movement in rcus and pcus .
the summary of rcus and pcus is presented below : .
the total expense recognized in respect of share-based compensation for the year ended december 31 2019 was $ 5107 -december 31 2018 : $ 5216 and december 31 2017 : $ 4565 .
the total accrued cash distribution as of december 31 2019 is $ 1176 -december 31 2018 : $ 1265 .

Question: What are the two components of the share based compensation?
Answer: RCUs PCUs
Year ended March 31,
Year ended March 31,
Year ended March 31,
Description of AOCI Component
2019
2018
2017
Related Statement of Income Line
Unrealized losses on available-for-sale securities
$(5.6)
$(15.2)
$(1.5)
Other income, net
Amortization of actuarial loss
(1.0)
(0.8)
—
Other income, net
Reclassification of realized transactions, net of taxes
$(6.6)
$(16.0)
$(1.5)
Net Income
accumulated other comprehensive income .
the table below details where reclassifications of realized transactions out of aoci are recorded on the consolidated statements of income -amounts in millions .

Question: What was the change in the Unrealized losses on available-for-sale securities between 2017 and 2018?
Answer: -13.7
CONSOLIDATED CONSOLIDATED
2019 $’000
2018 $’000
Trade receivables
6,165
4,952
Allowance for credit losses
-
(15)
Contract assets
16,824
23,773
22,989
28,710
The ageing analysis of trade rec The ageing analysis of trade receivables is as follows:
Current
4,967
4,408
Past due 1 – 30 days
1,024
291
Past due 31 – 90 days
130
108
Past due 90+ days
44
130
6,165
4,937
3 .
3 trade receivables and contract assets .
recognition and measurement .
all trade and other receivables recognised as current assets are due for settlement within no more than 30 days for marketing fees and within one year for trail commission .
trade receivables are measured on the basis of amortised cost .
it is the group ’ s policy that all key partners who wish to trade on credit terms are subject to credit verification procedures .
allowance for credit losses .
iselect applies the simplified approach and records lifetime expected losses on all trade receivables and contract assets .
as a consequence we do not track changes in credit risk but recognise a loss allowance based on lifetime expected credit loss at each reporting date .
iselect calculates its provision utilising historical credit loss experience adjusted for other relevant factors i .
e .
aging of receivables credit rating of the debtor etc .
debts that are known to be uncollectable are written off when identified .
if an impairment allowance has been recognised for a debt that becomes uncollectable the debt is written off against the provision .
if an amount is subsequently recovered it is credited against profit or loss .
as at 30 june 2019 expected credit losses are not considered material .
contract assets .
contract assets are initially recognised for revenue earned from comparison purchase support and referral services as receipt of consideration is conditional on successful completion of a purchase between the customers and the product providers .
upon completion of sale and acceptance by the customer and the provider invoices are issued to the provider for the amount receivable .
these amounts invoiced are reclassified from contract assets to trade receivables .
the trade receivable balance represents the group ’ s unconditional right to receive the cash .
key estimates – allowance for credit losses .
we apply management judgement to estimate the expected credit losses for trade receivables and contract assets .
expected credit losses are assessed on an ongoing basis .
financial difficulties of the debtor probability of default delinquency in payments and credit ratings are utilised in this assessment .

Question: How are trade receivables measured?
Answer: on the basis of amortised cost