next-tat/TAT-QA huggingface dataset:
December 31,
(in thousands of $)
2018
2017
Change
% Change
Share of net earnings in Golar Partners
7,001
17,702
(10,701)
(60)%
Impairment of investment in Golar Partners
(149,389)
—
(149,389)
100%
Net loss on deemed disposal of investments in Golar Partners
—
(16,992)
16,992
100%
Share of net earnings in other affiliates
3,711
793
2,918
368%
(138,677)
1,503
(140,180)
(9,327)%

text: Equity in net earnings of affiliates:
text: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs.
text: The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

Questions:
question: In which years was the equity in net earnings of affiliates recorded for?
answer: 2018
2017
question: What does the share of net earnings in other affiliates represent?
answer: Represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir").
question: What was the impairment charge in 2018?
answer: $149.4 million
question: In which year was the share of net earnings in Golar Partners higher?
answer: 2017
derivation: 17,702 > 7,001
question: What was the change in ownership interest held in Golar Partners?
answer: 0.2
derivation: 32.0% - 31.8% 
scale: percent
question: What was the percentage change in share of net earnings in other affiliates between 2018 and 2017?
answer: 367.97
derivation: (3,711 - 793)/793 
scale: percent
2019
2018
Note
Note
$ million
$ million
Current
Trade payables
24.6
12.9
Payments received on account1
2.3
1.0
Other taxes and social security costs
4.6
3.7
Other payables
1.5
1.0
Accruals1
49.3
43.2
Government grants1
24
1.8
1.3
84.1
63.1
Non-current
Other payables2
0.8
4.4
Government grants2
24
0.2
1.0
1.0
5.4
85.1
68.5

text: 23. Trade and other payables
text: Notes
text: 1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants.
text: 2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants.
text: Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing.
text: The Directors consider that the carrying amount of trade payables approximates their fair value.

Questions:
question: What was the amount of government grants included within payments received on account in 2018?
answer: $0.4 million
question: What was the amount of government grants included within other payables in 2018?
answer: $1.0 million
question: What are the components under Non-current?
answer: Other payables
Government grants
question: In which year was the amount of Accruals larger?
answer: 2019
derivation: 49.3>43.2
question: What was the change in the amount of Accruals?
answer: 6.1
derivation: 49.3-43.2
scale: million
question: What was the percentage change in the amount of Accruals?
answer: 14.12
derivation: (49.3-43.2)/43.2
scale: percent
Years Ended December 31,
2019
2018
2017
Domestic
$(20,597)
$22,325
$29,088
Foreign
87,791
150,051
169,103
Total
$67,194
$172,376
$198,191

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 5. INCOME TAXES
text: The geographic distribution of pretax income from continuing operations is as follows:

Questions:
question: What was the domestic pretax income in 2019?
answer: $(20,597)
scale: thousand
question: What was the foreign pretax income in 2018?
answer: 150,051
scale: thousand
question: What does the table represent?
answer: geographic distribution of pretax income from continuing operations
question: What was the change in foreign pretax income between 2018 and 2019?
answer: -62260
derivation: 87,791-150,051
scale: thousand
question: What was the change in domestic pretax income between 2018 and 2017?
answer: -6763
derivation: $22,325-$29,088
scale: thousand
question: What was the percentage change in total pretax income between 2018 and 2019?
answer: -61.02
derivation: ($67,194-$172,376)/$172,376
scale: percent
December 31,
2019
2018
Land
$11.9
$11.9
Buildings and improvements
81.2
71.1
Leasehold improvements
7.1
6.7
Computer equipment
234.1
208.9
Furniture, fixtures and other equipment
11.2
11.0
Property and equipment
345.5
309.6
Accumulated depreciation and amortization
(168.6)
(132.5)
Property and equipment, net
$176.9
$177.1

text: (7) Property and Equipment
text: Property and equipment consist of the following (in millions):
text: On December 31, 2019, we entered into finance lease agreements for certain computer equipment. The leased equipment was valued at $13.7 million, net of prepaid maintenance and $0.3 million of imputed interest, and is included in Property and equipment, net on the Consolidated Balance Sheets. Refer to Note 12 — Long-Term Debt for additional information related to our finance leases.

Questions:
question: What was the valuation of the leased equipment as part of the finance lease agreements that the company entered on December 31, 2019?
answer: 13.7
scale: million
question: Which years does the table provide information for the company's property and equipment?
answer: 2019
2018
question: What was the amount of Land in 2018?
answer: 11.9
scale: million
question: How many years did furniture, fixtures and other equipment exceed $10 million?
answer: 2
derivation: 2019##2018
question: What was the change in leasehold improvements between 2018 and 2019?
answer: 0.4
derivation: 7.1-6.7
scale: million
question: What was the percentage change in the net property and equipment between 2018 and 2019?
answer: -0.11
derivation: (176.9-177.1)/177.1
scale: percent
Fiscal Years
2019
2018
2017
Revenue by geography:
Asia Pacific (1)
$3,049
$4,905
$5,810
Europe
2,459
1,280
2,015
North America (2)
4,802
6,444
4,324
Total revenue
$10,310
$12,629
$12,149

text: The following is a breakdown of revenue by shipment destination (in thousands):
text: (1) Asia Pacific includes revenue from China $1.1 million or 11% and Japan of $1.8 million or 17% of total revenue in 2019 and $1.8 million or 15% and $1.6 million or 12% of total revenue in 2018, respectively. In 2017, revenue from China and Japan were $1.3 million or 11% and $1.5 million or 12%, respectively.
text: (2) North America includes revenue from the United States of $4.7 million or 46% of total revenue in 2019, $6.4 million or 50% of total revenue in 2018 and $4.2 million or 34% of total revenue in 2017.

Questions:
question: What is the respective revenue from Asia Pacific in 2018 and 2019?
answer: $4,905
$3,049
scale: thousand
question: What is the respective revenue from Europe in 2018 and 2019?
answer: 1,280
2,459
scale: thousand
question: What is the respective revenue from North America in 2018 and 2019?
answer: 6,444
4,802
scale: thousand
question: What is the average revenue from Asia Pacific in 2018 and 2019?
answer: 3977
derivation: ($4,905 + $3,049)/2 
scale: thousand
question: What is the average revenue from Europe in 2018 and 2019?
answer: 1869.5
derivation: (1,280 + 2,459)/2 
scale: thousand
question: What is the average revenue from North America in 2018 and 2019?
answer: 5623
derivation: (6,444 + 4,802)/2 
scale: thousand
Years Ended December 31,
2019
2018
2017
(in thousands, except per share amounts)
Numerator:
Net loss
$(19,898)
$(26,199)
$(9,187)
Denominator:
Weighted average common shares outstanding—basic
71,005
68,490
66,252
Dilutive common stock equivalents
—
—
—
Weighted average common shares outstanding—diluted
71,005
68,490
66,252
Net loss per share:
Basic
$(0.28)
$(0.38)
$(0.14)
Diluted
$(0.28)
$(0.38)
$(0.14)

text: 2. Net Income (Loss) Per Share
text: Basic earnings per share, or EPS, is calculated by dividing net income (loss) by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding for the period and the weighted-average number of dilutive common stock equivalents outstanding for the period determined using the treasury-stock method.
text: For purposes of this calculation, common stock options, restricted stock units and restricted stock awards are considered to be common stock equivalents and are only included in the calculation of diluted EPS when their effect is dilutive. In periods in which the Company has a net loss, dilutive common stock equivalents are excluded from the calculation of diluted EPS.
text: The table below presents the computation of basic and diluted earnings per share:
text: For the years ended December 31, 2019, 2018 and 2017, the Company incurred net losses and accordingly excluded common stock equivalents for outstanding stockbased awards, which represented all potentially dilutive securities, of 2.5 million, 3.7 million, and 4.5 million, respectively, from the calculation of diluted net loss per share due to their anti-dilutive nature.

Questions:
question: How is Basic earnings per share, or EPS calculated?
answer: by dividing net income (loss) by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents.
question: What is the average Numerator: Net loss for the year ended December 31, 2019 to 2018?
answer: 23048.5
derivation: (19,898+26,199) / 2
scale: thousand
question: What is the average Denominator: Weighted average common shares outstanding—basic for the year ended December 31, 2019 to 2018?
answer: 69747.5
derivation: (71,005+68,490) / 2
scale: thousand
question: In which year was the net loss less -10,000?
answer: 2017
derivation: locate and analyze net loss in row 5
question: What was the respective Weighted average common shares outstanding—basic in 2019, 2018 and 2017?
answer: 71,005
68,490
66,252
scale: thousand
question: What was the basic net loss per share in 2019?
answer: $(0.28)
March 31,
2019
2018
Accrued compensation and benefits
$133.2
$87.6
Income taxes payable
46.9
27.5
Sales related reserves
366.9
—
Accrued expenses and other liabilities
240.3
114.5
Total accrued liabilities
$787.3
$229.6

text: Accrued Liabilities
text: Accrued liabilities consists of the following (in millions):
text: Sales related reserves represent price concessions and stock rotation rights that the Company offers to many of its distributors. For the fiscal year ending March 31, 2018, these sales related reserves were recorded within accounts receivable, and therefore did not exist within accrued liabilities. The Company made this change in classification as part of its adoption of ASC 606. For additional information regarding the Company's adoption of ASC 606, refer to Note 1 of the consolidated financial statements.

Questions:
question: What does sales related reserves represent?
answer: price concessions and stock rotation rights that the Company offers to many of its distributors
question: What were the income taxes payable in 2019?
answer: 46.9
scale: million
question: Which years does the table provide information for the company's accrued liabilities?
answer: 2019
2018
question: How many years did Accrued expenses and other liabilities exceed $200 million?
answer: 1
derivation: 2019
question: What was the change in income taxes payable between 2018 and 2019?
answer: 19.4
derivation: 46.9-27.5
scale: million
question: What was the percentage change in total accrued liabilities between 2018 and 2019?
answer: 242.9
derivation: (787.3-229.6)/229.6
scale: percent
Year Ended
Year Ended
Stock-Based Compensation by Type of Award
December 31, 2019
December 31, 2018
Stock options
$2,756
$2,926
RSUs
955
1,129
Total stock-based compensation expense
$3,711
$4,055

text: Stock-based compensation expense is included in general and administrative expense for each period as follows:
text: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Questions:
question: What was the amount of unrecognized stock-based compensation expense related to unvested employee stock options in 2019?
answer: $4,801
question: What was the total stock-based compensation expense amount in 2018?
answer: $4,055
question: How long is it expected to take for the unrecognized stock-based compensation expense related to unvested RSUs to be recognized?
answer: 2.33 years
question: What is the total stock-based compensation expense and unrecognized stock-based compensation expense in 2019?
answer: 10394
derivation: 3,711 + 4,801 + 1,882 
question: What was the change in the amount of stock options in 2019 from 2018?
answer: -170
derivation: 2,756 - 2,926 
question: What was the percentage change in the amount of RSUs in 2019 from 2018?
answer: -15.41
derivation: (955 - 1,129)/1,129 
scale: percent
Year Ended October 31,
2019
2018
2017
2016
2015
(In thousands, except per share data) 
Net sales 
$3,440,258
$3,236,004
$3,342,226
$2,816,057
$2,803,480
Operating income 
67,994
29,700
425,239
294,111
335,998
Net income 
53,294
61,431
279,745
188,961
216,001
Basic earnings per share 
2.41
2.70
12.30
8.37
9.52
Diluted earnings per share 
2.41
2.70
12.30
8.37
9.52
Working capital 
365,430
367,600
650,817
465,135
396,834
Total assets 
1,774,134
1,659,440
1,733,243
1,422,700
1,246,752
Long-term debt, less current maturities 
55,000
—
—
—
—
Stockholders’ equity 
1,417,675
1,387,893
1,432,862
1,190,262
1,029,861
Cash dividends declared per share 
$1.28
$1.28
$2.04
$1.90
$1.38

text: Item 6. Selected Financial Data
text: Various factors affecting the comparability of the information included in the table above are discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Questions:
question: What is the net sales for fiscal years 2019 and 2018 respectively?
answer: $3,440,258
$3,236,004
scale: thousand
question: What is the operating income for fiscal years 2019 and 2018 respectively?
answer: 67,994
29,700
scale: thousand
question: What data does the table contain?
answer: Selected Financial Data
question: What is the average cash dividends declared per share for fiscal years 2017 to 2019?
answer: 1.53
derivation: (1.28+ 1.28+ 2.04)/3
question: What is the change in operating income between fiscal years 2019 and 2018?
answer: 38294
derivation: 67,994-29,700
scale: thousand
question: What is the average basic earnings per share for fiscal years 2017 to 2019?
answer: 5.8
derivation: (2.41+ 2.70+ 12.30)/3
Target Allocations
Percentage of Plan Assets at December 31,
Asset Category
2020
2019
2018
Equity securities
13%
13%
12%
Debt securities
83%
83%
84%
Other
4%
4%
4%
Total
100%
100%
100%

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: Our pension plan asset allocation at December 31, 2019, and 2018, and target allocation for 2020 by asset category are as follows:
text: We employ a liability-driven investment strategy whereby a mix of equity and fixed-income investments are used to pursue a derisking strategy which over time seeks to reduce interest rate mismatch risk and other risks while achieving a return that matches or exceeds the growth in projected pension plan liabilities. Risk tolerance is established through careful consideration of plan liabilities and funded status. The investment portfolio primarily contains a diversified mix of equity and fixed-income investments. Other assets such as private equity are used modestly to enhance long-term returns while improving portfolio diversification. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews, annual liability measurements, and asset/liability studies at regular intervals.

Questions:
question: Which years does the table provide information for the projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the company's Pension Plans?
answer: 2020
2019
2018
question: What was the target allocation for Equity Securities in 2020?
answer: 13
scale: percent
question: What was the percentage of Plan Assets for Other assets in 2019?
answer: 4
scale: percent
question: Which years did the percentage of plan assets for Debt Securities exceed 80% for 2018 and 2019?
answer: 2019
2018
derivation: (2019:83%),(2018:84%)
question: What was the change in the percentage of plan assets for Equity Securities between 2018 and 2019?
answer: 1
derivation: 13-12
scale: percent
question: What was the difference between the target allocations of Debt Securities and Other assets in 2020?
answer: 79
derivation: 83-4
scale: percent
September 27, 2019
September 28, 2018
Deferred tax assets (liabilities):   
Federal and foreign net operating losses and credits
$263,199
$321,982
  Intangible assets
9,887
(94,929)
  Property and equipment
(1,473)
(6,293)
Other non-current deferred tax assets
16,933
13,850
Deferred compensation
—
3,810
Deferred gain
—
6,575
Interest
7,170
—
  Valuation allowance
(252,536)
(243,112)
Total deferred tax asset
$43,180
$1,883

text: 19. INCOME TAXES
text: Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands):
text: As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM.
text: The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.

Questions:
question: What does the deferred income taxes reflect?
answer: the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes
question: What was the gross federal net operating loss in 2019?
answer: $923.4 million
question: What was the Federal and foreign net operating losses and credits in 2019 and 2018 respectively?
answer: $263,199
$321,982
scale: thousand
question: In which year was intangible assets negative?
answer: 2018
derivation: locate and analyze Federal and foreign net operating losses and credits in row 4
question: What was the change in the Other non-current deferred tax assets from 2018 to 2019?
answer: 3083
derivation: 16,933 - 13,850
scale: thousand
question: What was the average Deferred compensation for 2018 and 2019?
answer: 1905
derivation: (0 + 3,810) / 2
scale: thousand
Name
Age
Position
Avi Katz
61
President, General Counsel and Secretary since December 2012. Senior Vice President, General Counsel and Secretary from January 2008 to December 2012.
John Capogrossi
66
Vice President, Chief Financial Officer and Treasurer since January 2016. Vice President, Chief Financial Officer, Treasurer and Controller from March 2013 to January 2016. Vice President and Controller from January 2008 to March 2013.
Ravinder S. Girgla
56
Vice President and Controller since January 2016. Deputy Controller from February 2013 to January 2016. Assistant Controller from July 2008 to February 2013.

text: Item 10. Directors, Executive Officers and Corporate Governance
text: Executive Officers of the Registrant
text: The following table sets forth information concerning the executive officers of Loral as of March 12, 2020.
text: The remaining information required under Item 10 will be presented in the Company’s 2020 definitive proxy statement which is incorporated herein by reference or by amendment to this Annual Report on Form 10‐K.

Questions:
question: What are the respective age of the executive officers?
answer: 61
66
56
question: Where can the remaining information required under Item 10 concerning the executive officers of Loral as of March 12, 2020 be found?
answer: The Company’s 2020 definitive proxy statement
Form 10‐K
question: What are the respective ages of the company's current Vice Presidents?
answer: 66
56
question: What is the average age of the company's executive officers?
answer: 61
derivation: (61 + 66 + 56)/3 
question: Who is the oldest executive officer in the company?
answer: John Capogrossi
derivation: 66>61>56
question: What is the average age of the company's Vice Presidents?
answer: 61
derivation: (66 + 56)/2