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"data": "Actuarial assumptions\nThe Group’s scheme liabilities are measured using the projected unit credit method using the principal actuarial assumptions set out below:\nNotes: 1 Figures shown represent a weighted average assumption of the individual schemes.\n2 The rate of increases in pensions in payment and deferred revaluation are dependent on the rate of inflation.\nWhat does the Weighted average actuarial assumptions consist of?",
"modality": "text",
"role": "user"
},
{
"data": "Rate of inflation, rate of increase in salaries, discount rate.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much is the 2019 rate of inflation?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "2.9.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much is the 2018 rate of inflation?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "2.9.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the 2019 average rate of inflation?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(2.9+2.9)/2\nAnswer: 2.9.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the 2019 average rate of increase in salaries?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(2.7+2.7)/2\nAnswer: 2.7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference between 2019 average rate of inflation and 2019 average rate of increase in salaries?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
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{
"data": "[(2.9+2.9)/2] - [(2.7+2.7)/2]\nAnswer: 0.2.",
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"data": "11 Intangible assets (continued)\n(a) Intangible assets\nRIGHTS AND LICENCES\nCertain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.\nOther licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.\nINTERNALLY GENERATED SOFTWARE\nInternally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.\nSOFTWARE UNDER DEVELOPMENT\nCosts incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.\nAssets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.\nHow was internally developed software capitalised?",
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{
"data": "At cost less accumulated amortisation.",
"modality": "text",
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{
"data": "How much was the closing net book amount for software under development in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
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},
{
"data": "16,284.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the total cost for 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "29,259.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in cost of software under development between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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{
"data": "(16,284 - 6,509) / 6,509 \nAnswer: 150.18.",
"modality": "text",
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},
{
"data": "Which year have greater total accumulated amortisation? ",
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{
"data": "2019: (5,580) vs 2018: (3,261)\nAnswer: 2019.",
"modality": "text",
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},
{
"data": "What was the difference between total opening and closing net book account in 2018?\nAnswer scale should be: thousand.",
"modality": "text",
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},
{
"data": "12,907 - 8,538 \nAnswer: 4369.",
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"data": "Our product categories are:\nDrinkable Kefir, sold in a variety of organic and non-organic sizes, flavors, and types, including low fat, non-fat, whole milk, protein, and BioKefir (a 3.5 oz. kefir with additional probiotic cultures).\nEuropean-style soft cheeses, including farmer cheese in resealable cups.\nCream and other, which consists primarily of cream, a byproduct of making our kefir.\nProBugs, a line of kefir products designed for children.\nOther Dairy, which includes Cupped Kefir and Icelandic Skyr, a line of strained kefir and yogurt products in resealable cups.\nFrozen Kefir, available in soft serve and pint-size containers.\nLifeway has determined that it has one reportable segment based on how our chief operating decision maker manages the business and in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker, who is responsible for allocating resources and assessing our performance, has been identified collectively as the Chief Financial Officer, the Chief Operating Officer, the Chief Executive Officer, and Chairperson of the board of directors. Substantially all of our consolidated revenues relate to the sale of cultured dairy products that we produce using the same processes and materials and are sold to consumers through a common network of distributors and retailers in the United States.\nNet sales of products by category were as follows for the years ended December 31:\n(a) Includes Lifeway Kefir Shop sales\nSignificant Customers – Sales are predominately to companies in the retail food industry located within the United States. Two major customers accounted for approximately 22% and 21% of net sales for the years ended December 31, 2019 and 2018, respectively. Two major customers accounted for approximately 17% of accounts receivable as of December 31, 2019 and 2018. Our ten largest customers as a group accounted for approximately 57% and 59% of net sales for the years ended December 31, 2019 and 2018, respectively.\nWhat is net sales from cheese in 2018 and 2019 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
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},
{
"data": "11,486, 11,459.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is net sales from cream and other in 2018 and 2019 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "5,276, 4,228.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is net sales from ProBugs Kefir in 2018 and 2019 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "2,795, 2,780.",
"modality": "text",
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},
{
"data": "How many product categories are available?",
"modality": "text",
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{
"data": "Drinkable Kefir other than ProBugs ## Cheese ## Cream and other ## ProBugs Kefir ## Other dairy ## Frozen Kefir\nAnswer: 6.",
"modality": "text",
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{
"data": "What is the change in the net sales for cheese between 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
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},
{
"data": " 11,459 - 11,486 \nAnswer: -27.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in net sales from Frozen Kefir between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(1,617-1,434)/1,434\nAnswer: 12.76.",
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"data": "Year Ended December 31, 2019 Compared to Year Ended December 31, 2018\nOperating revenues. Operating revenues decreased by 2.0% from NT$151,253 million in 2018 to NT$148,202 million (US$4,955 million) in\n2019, primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018. The decreased foundry wafer sale came from a decline of 2.9% in average selling price from 2018 to 2019, partially offset by a 1.1% increase in foundry wafer shipment from 7,108 thousand 8-inch equivalent wafers in 2018 to 7,189 thousand 8-inch equivalent wafers in 2019.\nOperating costs. Operating costs decreased by 1.2% from NT$128,413 million in 2018 to NT$126,887 million (US$4,242 million) in 2019, primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.\nGross profit and gross margin. Gross profit decreased from NT$22,840 million in 2018 to NT$21,315 million (US$713 million) in 2019. Our gross margin decreased from 15.1% in 2018 to 14.4% in 2019, primarily due to an annual decline of 2.9% in average selling price.\nWhy did the Operating revenues decreased from 2018 to 2019? ",
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"data": "Primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the ntd in 2019 from 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "Why did the Operating costs decreased from 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.",
"modality": "text",
"role": "assistant"
},
{
"data": "Why did the gross margin decreased from 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Primarily due to an annual decline of 2.9% in average selling price.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average of Gross profit?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(18.1+15.1+14.4) / 3\nAnswer: 15.87.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Operating expenses?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(14.8+14.7+14.6) / 3\nAnswer: 14.7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Operating income?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(4.4+3.8+3.3) / 3\nAnswer: 3.83.",
"modality": "text",
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"data": "On a sequential basis, ADG revenues were up 3.3%, driven by an increase in volumes of approximately 8%, partially offset by a decrease in average selling prices of approximately 5%, mostly attributable to product mix.\nAMS revenues increased 12.1% driven by Analog and Imaging products. AMS increase was due to an increase of approximately 5% in average selling prices, entirely due to product mix, and to higher volumes of approximately of 7%.\nMDG revenues increased by 7.9%, mainly driven by Microcontrollers, due to both higher average selling prices of approximately 6%, entirely due to product mix, and higher volumes of approximately 2%.\nOn a year-over-year basis, fourth quarter net revenues increased by 4.0%. ADG revenues decreased 4.5% compared to the year-ago quarter on lower revenues in both Automotive and Power Discrete. The decrease was entirely due to lower average selling prices of approximately 4%, while volumes remained substantially flat. The decrease in average selling prices was a combination of less favorable product mix and lower selling prices.\nAMS fourth quarter revenues grew 9.9% year-over-year, mainly driven by Analog and Imaging. The increase was entirely due to higher average selling prices of approximately 18%, entirely attributable to product mix,\npartially offset by lower volumes of approximately 8%. MDG fourth quarter revenues increased by 7.6%, mainly driven by Microcontrollers. The increase was due to higher average selling prices of approximately 9%,\nentirely due to improved product mix.\nWhat led to increase in the revenue of ADG on sequential basis?",
"modality": "text",
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{
"data": "Driven by an increase in volumes of approximately 8%, partially offset by a decrease in average selling prices of approximately 5%, mostly attributable to product mix.",
"modality": "text",
"role": "assistant"
},
{
"data": "What led to increase in the revenue of AMS on sequential basis?",
"modality": "text",
"role": "user"
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{
"data": "Driven by analog and imaging products. ams increase was due to an increase of approximately 5% in average selling prices, entirely due to product mix, and to higher volumes of approximately of 7%.",
"modality": "text",
"role": "assistant"
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{
"data": "What led to increase in the revenue of MDG on sequential basis?",
"modality": "text",
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{
"data": "Driven by microcontrollers, due to both higher average selling prices of approximately 6%, entirely due to product mix, and higher volumes of approximately 2%.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the average net revenues from Automotive and Discrete Group (ADG) for the period December 31, 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(924+967) / 2\nAnswer: 945.5.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the average net revenues from Analog, MEMS and Sensors Group (AMS) for the period December 31, 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
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},
{
"data": "(1,085+988) / 2\nAnswer: 1036.5.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the average net revenues from Microcontrollers and Digital ICs Group (MDG) for the period December 31, 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
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},
{
"data": "(742+689) / 2 \nAnswer: 715.5.",
"modality": "text",
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"data": "Inventories\nThe components of inventories consist of the following (in millions):\nInventories are valued at the lower of cost and net realizable value using the first-in, first-out method. Inventory impairment charges establish a new cost basis for inventory and charges are not subsequently reversed to income even if circumstances later suggest that increased carrying amounts are recoverable.\nHow were inventories valued at the lower of cost and net realizable value?",
"modality": "text",
"role": "user"
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{
"data": "Using the first-in, first-out method.",
"modality": "text",
"role": "assistant"
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{
"data": "Which years does the table provide information for the components of inventories?",
"modality": "text",
"role": "user"
},
{
"data": "2019, 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the amount of raw materials in 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "26.0.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in raw materials between 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
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},
{
"data": "74.5-26.0\nAnswer: 48.5.",
"modality": "text",
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{
"data": "How many years did the amount of Finished goods exceed $200 million?",
"modality": "text",
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{
"data": "2019\nAnswer: 1.",
"modality": "text",
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{
"data": "What was the percentage change in total inventories between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(711.7-476.2)/476.2\nAnswer: 49.45.",
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"data": "The following are the significant assumptions adopted in measuring the Company’s pension and other benefit obligations:\nFor certain Canadian post-retirement plans the above trend rates are applicable for 2019 to 2024 which will increase linearly to 4.75% in 2029 and grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.\nHow will the trend rates for Canadian post-retirement plans change between the current period to 2029 and in 2040 and after respectively?",
"modality": "text",
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{
"data": "Increase linearly to 4.75%, grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective pension discount rates for actuarial benefit obligation in 2019 and 2018 respectively?",
"modality": "text",
"role": "user"
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{
"data": "3.20%, 3.80%.",
"modality": "text",
"role": "assistant"
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{
"data": "What are the respective pension discount rates for benefit costs in 2019 and 2018 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "3.90%, 3.60%.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the total pension discount rate for actuarial benefit obligation for 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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{
"data": "3.20 + 3.80 \nAnswer: 7.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the percentage change in the pension discount rate for actuarial benefit obligations between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "3.20 - 3.80 \nAnswer: -0.6.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the difference in future salary growth assumed under pension 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
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{
"data": "2.50 - 2.50 \nAnswer: 0.",
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"data": "COMMON SHARES AND CLASS B SHARES\nBCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018.\nThe following table provides details about the outstanding common shares of BCE.\nIn Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit.\nCONTRIBUTED SURPLUS\nContributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.\nHow many common shares did BCE repurchase in 2018?",
"modality": "text",
"role": "user"
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{
"data": "3,085,697.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of stated capital outstanding on December 31, 2019",
"modality": "text",
"role": "user"
},
{
"data": "20,363.",
"modality": "text",
"role": "assistant"
},
{
"data": "What comprised of the total cost that went into the repurchase of common shares in 2018?",
"modality": "text",
"role": "user"
},
{
"data": "Stated capital, reduction of the contributed surplus attributable to these common shares, charged to the deficit.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage of the value charged to the deficit expressed as a percentage of total cost of common shares?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "103/175\nAnswer: 58.86.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the total number of shares issued under ESP and DSP in 2019?",
"modality": "text",
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},
{
"data": "1,231,479+16,729\nAnswer: 1248208.",
"modality": "text",
"role": "assistant"
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{
"data": "What is the percentage change in the total number of shares in 2019?\nAnswer scale should be: percent.",
"modality": "text",
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},
{
"data": "(898,200,415-900,996,640)/900,996,640\nAnswer: -0.31.",
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"data": "CUSTOMER STATISTICS\n(1) Excludes adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018.\n(2) As a percentage of homes passed.\nDuring the third quarter of fiscal 2018, the Canadian broadband services segment implemented a new customer management system, replacing 22 legacy systems. While the customer management system was still in the stabilization phase, contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 and the first quarter of 2019. Contact center and marketing operations had returned to normal at the end of the first quarter of 2019.\nVariations of each services are also explained as follows:\nINTERNET Fiscal 2019 Internet service customers net additions stood at 5,966 compared to 14,173 for the prior year mainly due to: • the ongoing interest in high speed offerings; • the sustained interest in bundle offers; and • the increased demand from Internet resellers; partly offset by • competitive offers in the industry; and • contact center congestion during the stabilization period of the new customer management system.\nVIDEO Fiscal 2019 video service customers net losses stood at 39,185 compared to 37,035 for the prior year as a result of: • highly competitive offers in the industry; • a changing video consumption environment; and • contact center congestion during the stabilization period of the new customer management system; partly offset by • customers' ongoing interest in digital advanced video services; and • customers' interest in video services bundled with fast Internet offerings.\nTELEPHONY Fiscal 2019 telephony service customers net losses amounted to 23,333 compared to 32,987 for the prior year mainly due to: • technical issues with telephony activations following the implementation of the new customer management system which were resolved at the end of the first quarter; • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only; partly offset by • growth in the business sector; and • more telephony bundles due to additional promotional activity in the second half of fiscal 2019.\nDISTRIBUTION OF CUSTOMERS At August 31, 2019, 69% of the Canadian broadband services segment's customers enjoyed \"double play\" or \"triple play\" bundled services.\nHow many legacy systems were replaced by implementing the new customer management system?",
"modality": "text",
"role": "user"
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{
"data": "22.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the net additions of the internet customers in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "5,966.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the net loss for video customers in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "39,185.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the increase / (decrease) in the net additions of Primary service units in 2019 from 2018?",
"modality": "text",
"role": "user"
},
{
"data": "-56,552 - (-55,849)\nAnswer: -703.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average increase / (decrease) in the internet service customers between 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "(5,966 + 14,173) / 2\nAnswer: 10069.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average increase / (decrease) in video service customers between 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "-(39,185 + 37,035) / 2\nAnswer: -38110.",
"modality": "text",
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"data": "Factors affecting the tax expense for the year\nThe table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.\nNotes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141\n2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania\n3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular\nWhich financial years' information is shown in the table?",
"modality": "text",
"role": "user"
},
{
"data": "2017, 2018, 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What does the table explain?",
"modality": "text",
"role": "user"
},
{
"data": "The differences between the expected tax expense, being the aggregate of the group’s geographical split of profits multiplied by the relevant local tax rates and the group’s total tax expense for each year.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much is the 2018 aggregated expected income expense ?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "985.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the 2018 deferred tax on overseas earnings, excluding the 15€m charge relating to the combination of Vodafone India with Idea Cellular?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "24-15\nAnswer: 9.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the 2017 deferred tax on overseas earnings, excluding the 95€m charge relating to the combination of Vodafone India with Idea Cellular?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "26-95\nAnswer: -69.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change between 2017-2018 and 2018-2019 average income tax expense?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "[1,496 +(-879)]/ 2 - [(-879)+ 4,764]/ 2\nAnswer: -1634.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Share Options\nThe Company estimates the fair value of employee share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of share options for service-based awards utilizing the “Simplified Method,” as it does not have sufficient historical share option exercise information on which to base its estimate. The Simplified Method is based on the average of the vesting tranches and the contractual life of each grant.\nThe risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option. Since there was no public market for the Company’s ordinary shares prior to the IPO and as its shares have been publicly traded for a limited time, the Company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms.\nThe expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The fair value of the Company’s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date.\nThe fair value of each share option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions:\nThe weighted-average per share fair value of share options granted to employees during the years ended March 31, 2019, 2018 and 2017 was $16.48, $11.12 and $8.65 per share, respectively.\nWhich model is used to estimate the fair value of employee share option?",
"modality": "text",
"role": "user"
},
{
"data": "Black-scholes option-pricing model.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the risk free rate based on?",
"modality": "text",
"role": "user"
},
{
"data": "Treasury instrument whose term is consistent with the expected life of the share option.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the Expected term (in years) in 2019, 2018 and 2017 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "6.1, 6.1, 6.1.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in the Risk-free interest rate from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "2.7 - 2.2\nAnswer: 0.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average Expected volatility between 2017-2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(41.5 + 39.8 + 41.0) / 3\nAnswer: 40.77.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Estimated grant date fair value per ordinary share less than 30?",
"modality": "text",
"role": "user"
},
{
"data": "Locate and analyze estimated grant date fair value per ordinary share in row 7\nanswer: 2018, 2017.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "NOTE 14 – EARNINGS (LOSS) PER SHARE\nBasic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period plus the dilutive effect of outstanding stock options and restricted stock-based awards using the treasury stock method. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts):\nAll outstanding stock options and restricted stock-based awards in the amount of 1.0 million and 1.2 million, respectively, were excluded from the computation of diluted earnings per share for the fiscal year ended February 28, 2017 because the effect of inclusion would be antidilutive. Shares subject to anti-dilutive stock options and restricted stock-based awards of 1.9 million and 0.2 million for the fiscal years ended February 28, 2019 and 2018, respectively, were excluded from the calculations of diluted earnings per share for the years then ended.\nWe have the option to pay cash, issue shares of common stock or any combination thereof for the aggregate amount due upon conversion of the Notes. It is our intent to settle the principal amount of the convertible senior notes with cash, and therefore, we use the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income (loss) per share. From the time of the issuance of the Notes, the average market price of our common stock has been less than the initial conversion price of the Notes, and consequently no shares have been included in diluted earnings per share for the conversion value of the Notes.\nHow was basic earnings (loss) per share computed?",
"modality": "text",
"role": "user"
},
{
"data": "Dividing net income (loss) by the weighted average number of common shares outstanding during the period.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the net income(loss) in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$18,398.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the net income(loss) in 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$16,617.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in net income(loss) between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(18,398-16,617)/16,617\nAnswer: 10.72.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in Basic weighted average number of common shares outstanding between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(34,589-35,250)/35,250\nAnswer: -1.88.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in Basic earnings(loss) per share between 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "(0.53-0.47)\nAnswer: 0.06.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Lines of Credit\nThe following table summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.\n(1) Includes total borrowings under the accounts receivable securitization programs, the revolving credit facility and borrowings under lines of credit available to several subsidiaries.\n(2) Of the total available lines of credit, $1,137.4 million were committed as of December 31, 2019.\nHow much was commited as of December 31, 2019 of total available lines of credit?",
"modality": "text",
"role": "user"
},
{
"data": "$1,137.4 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What does the table show?",
"modality": "text",
"role": "user"
},
{
"data": "Summarizes our available lines of credit and committed and uncommitted lines of credit, including the revolving credit facility discussed above, and the amounts available under our accounts receivable securitization programs.",
"modality": "text",
"role": "assistant"
},
{
"data": "What years are included in the table?",
"modality": "text",
"role": "user"
},
{
"data": "2019, 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much money has not been committed as of December 31, 2019 for total available lines of credit?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "1,344.1-1,137.4\nAnswer: 206.7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage of used lines of credit to Total available lines of credit as of December 31, 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "98.9/1,344.1\nAnswer: 7.36.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference between the Unused lines of credit for 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "1,245.2-1,135.3\nAnswer: 109.9.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Profit or loss for the period after taxes\nThe current result of METRO China was reclassified in the consolidated income statement under the item ‘profit or loss for the period from discontinued operations after taxes’, taking into account necessary consolidation measures. To increase the economic meaningfulness of the earnings statement of the continuing sector, its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal. The previous year’s figures of the income statement were adjusted accordingly.\nProfit or loss for the period from discontinued operations after taxes is attributable to the shareholders of METRO AG in the amount of €118 million (2017/18: €87 million). Noncontrolling interests account for €5 million of earnings (2017/18: €1 million).\nIn connection with the divestment process, expenses in the low 2-digit million euros range have been incurred to date.\nAs a result, profit or loss for the period from discontinued operations after taxes is made up as follows for METRO China:\nWhat was done to increase the economic meaningfulness of the earnings statement of the continuing sector?",
"modality": "text",
"role": "user"
},
{
"data": "Its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much of earnings does the Noncontrolling interests account for in FY2019?",
"modality": "text",
"role": "user"
},
{
"data": "€5 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the components factored in during the calculation of Current earnings from discontinued operations before taxes?",
"modality": "text",
"role": "user"
},
{
"data": "Sales, expenses.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Current earnings from discontinued operations after taxes larger?",
"modality": "text",
"role": "user"
},
{
"data": "122>88\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in Sales in FY2019 from FY2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "2,901-2,680\nAnswer: 221.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in Sales in FY2019 from FY2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(2,901-2,680)/2,680\nAnswer: 8.25.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Cloud & Cognitive Software\n* Recast to reflect segment changes.\n** 2019 results were impacted by Red Hat purchase accounting.\nCloud & Cognitive Software revenue of $23,200 million increased 4.5 percent as reported (6 percent adjusted for currency) in 2019 compared to the prior year. There was strong growth in Cloud & Data Platforms, as reported and at constant currency, driven primarily by the acquisition of Red Hat in the third quarter of 2019. Red Hat had continued strong performance since the acquisition, in Red Hat Enterprise Linux (RHEL), application development and emerging technologies, led by OpenShift and Ansible. Red Hat and IBM are driving synergies with strong adoption of Cloud Paks since their introduction, expansion of our combined client base and more than 2,000 clients using our hybrid cloud platform. Cognitive Applications also grew as reported and at constant currency. Transaction Processing Platforms declined year to year as reported, but grew 1 percent adjusted for currency driven by strong fourth-quarter performance.\nCognitive Applications revenue of $5,765 million grew 2.3 percent as reported (4 percent adjusted for currency) compared to the prior year, driven by double-digit growth as reported and adjusted for currency in Security, and growth in industry verticals such as IoT. The Security performance included continued strong results in threat management software and services offerings. Within IoT, we had good revenue performance across the portfolio as we continued to invest in new offerings and industry-specific solutions.\nCloud & Data Platforms revenue of $9,499 million increased 10.4 percent as reported (12 percent adjusted for currency) compared to the prior year. Performance was driven by the addition of RHEL and OpenShift and the continued execution of the combined Red Hat and IBM hybrid strategy.\nTransaction Processing Platforms revenue of $7,936 million decreased 0.5 percent as reported, but grew 1 percent adjusted for currency in 2019, compared to the prior year. Revenue performance reflects the ongoing investment in IBM platforms, and the timing of larger transactions that are tied to client business volumes and buying cycles.\nWithin Cloud & Cognitive Software, cloud revenue of $4.2 billion grew 40 percent as reported and 42 percent adjusted for currency year to year, reflecting the acquisition of Red Hat and client adoption of our hybrid cloud offerings.\nWhat caused the increase in Cloud & Cognitive Software revenue in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "There was strong growth in cloud & data platforms, as reported and at constant currency, driven primarily by the acquisition of red hat in the third quarter of 2019. red hat had continued strong performance since the acquisition, in red hat enterprise linux (rhel), application development and emerging technologies, led by openshift and ansible.",
"modality": "text",
"role": "assistant"
},
{
"data": "What caused the increase in Cognitive Applications revenue in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Driven by double-digit growth as reported and adjusted for currency in security, and growth in industry verticals such as iot.",
"modality": "text",
"role": "assistant"
},
{
"data": "What caused the increase in Cloud & Data Platforms revenue in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Performance was driven by the addition of rhel and openshift and the continued execution of the combined red hat and ibm hybrid strategy.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average Cloud & Cognitive Software external revenue in 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(23,200 + 22,209) / 2\nAnswer: 22704.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What percentage of Cloud & Cognitive Software external revenue was Transaction Processing Platforms in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "7,936 / 23,200\nAnswer: 34.21.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average of Cloud & Data Platforms in 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(9,499 + 8,603) / 2\nAnswer: 9051.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Summarized financial information concerning our segments is shown in the tables below (in millions):\n(1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.\n(2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.\n(4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP.\n(5) Transition and integration costs primarily consists of costs associated with executive transition, transition-related costs as we transferred certain corporate functions from FNF and acquisitions.\n(6) Receivables from related parties are included in Corporate and Other.\nWhat did revenues for Corporate and Other represent?",
"modality": "text",
"role": "user"
},
{
"data": "Deferred revenue purchase accounting adjustments recorded in accordance with gaap.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the operating expenses for Software Solutions?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "394.8.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the total Transition and integration costs?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "6.6.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the difference in the EBITDA between Software Solutions and Data and Analytics?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "567.2-39.5\nAnswer: 527.7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the difference between Total Assets and Total Goodwill?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "3,653.4-2,329.7\nAnswer: 1323.7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the difference in Depreciation and amortization between Software Solutions and Corporate and Other?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "112.9-90.0\nAnswer: 22.9.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The following table sets forth the breakdown of revenues by category and segment. Travel revenue includes travel publications (Top 20, Website, Newsflash, Travelzoo Network), Getaway vouchers and hotel platform. Local revenue includes Local Deals vouchers and entertainment offers (vouchers and direct bookings) (in thousands).\nRevenue by geography is based on the billing address of the advertiser. Long-lived assets attributed to the U.S. and international geographies are based upon the country in which the asset is located or owned.\nWhat is revenue by geography based on?",
"modality": "text",
"role": "user"
},
{
"data": "Billing address of the advertiser.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total Asia Pacific revenues in 2019 and 2018 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "6,490, 7,859.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total Europe revenues in 2019 and 2018 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "36,898, 36,149.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in total revenues between 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "111,412-111,322\nAnswer: 90.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average of the total Asia Pacific revenues in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(6,490+ 7,859)/2\nAnswer: 7174.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "In 2019, how many geographic regions have total revenues of more than $20,000 thousand?",
"modality": "text",
"role": "user"
},
{
"data": "Europe ## North America\nAnswer: 2.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Deferred taxes arise because of differences in the book and tax bases of certain assets and liabilities. Significant components of deferred tax assets and liabilities are as follows:\nAt December 31, 2019, undistributed earnings of our foreign subsidiaries indefinitely invested outside the U.S. amounted to approximately $3.8 billion. The majority of Verizon’s cash flow is generated from domestic operations and we are not dependent on foreign cash or earnings to meet our funding requirements, nor do we intend to repatriate these undistributed foreign earnings to fund U.S. operations.\nFurthermore, a portion of these undistributed earnings represents amounts that legally must be kept in reserve in accordance with certain foreign jurisdictional requirements and are unavailable for distribution or repatriation. As a result, we have not provided U.S. deferred taxes on these undistributed earnings because we intend that they will remain indefinitely reinvested outside of the U.S. and therefore unavailable for use in funding U.S. operations. Determination of the amount of unrecognized deferred taxes related to these undistributed earnings is not practicable.\nAt December 31, 2019, we had net after-tax loss and credit carry forwards for income tax purposes of approximately $3.0 billion that primarily relate to state and foreign taxes. Of these net after-tax loss and credit carry forwards, approximately $2.0 billion will expire between 2020 and 2039 and approximately $1.0 billion may be carried forward indefinitely.\nDuring 2019, the valuation allowance decreased approximately $481 million. The balance of the valuation allowance at December 31, 2019 and the 2019 activity is primarily related to state and foreign taxes.\nWhat was the change in the employee benefit from 2018 to 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "5,048 - 5,403\nAnswer: -355.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average tax loss and credit carry forward for 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(3,012 + 3,576) / 2\nAnswer: 3294.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average other assets for 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(5,595 + 1,650) / 2\nAnswer: 3622.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the undistributed earnings of foreign subsidiary invested outside the US amounted to in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$3.8 billion.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the net after tax loss and credit carry forward for income tax in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$3.0 billion.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the valuation allowance decrease in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$481 million.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "ASSUMPTIONS USED IN STOCK OPTION PRICING MODEL\nThe fair value of options granted was determined using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period. The following table shows the principal assumptions used in the valuation.\nExpected dividend growth is commensurate with BCE’s dividend growth strategy. Expected volatility is based on the historical volatility of BCE’s share price. The risk-free rate used is equal to the yield available on Government of Canada bonds at the date of grant with a term equal to the expected life of the options\nHow is the fair value of options granted determined?",
"modality": "text",
"role": "user"
},
{
"data": "Using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is expected volatility based on?",
"modality": "text",
"role": "user"
},
{
"data": "The historical volatility of bce’s share price.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which assumption variables in the table are further elaborated in the text?",
"modality": "text",
"role": "user"
},
{
"data": "Expected dividend growth, expected volatility, risk-free interest rate.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year is the weighted average share price higher?",
"modality": "text",
"role": "user"
},
{
"data": "$58>$57\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in the expected volatility in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "14%-12%\nAnswer: 2.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average expected life over 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "(4+4)/2\nAnswer: 4.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The following table summarizes our consolidated cash and cash equivalents provided by (used for) operating, financing and investing activities for the periods presented:\nOperating Cash Flows\nOur consolidated net cash flow from operating activities fluctuates primarily as a result of changes in vessel utilization and TCE rates, changes in interest rates, fluctuations in working capital balances, the timing and amount of dry-docking expenditures, repairs and maintenance activities, vessel additions and dispositions, and foreign currency rates. Our exposure to the spot tanker market has contributed significantly to fluctuations in operating cash flows historically as a result of highly cyclical spot tanker rates.\nIn addition, the production performance of certain of our FPSO units that operate under contracts with a production-based compensation component has contributed to fluctuations in operating cash flows. As the charter contracts of some of our FPSO units include incentives based on average annual oil prices, the changes in global oil prices during recent years have also impacted our operating cash flows.\nConsolidated net cash flow from operating activities increased to $383.3 million for the year ended December 31, 2019, from $182.1 million for the year ended December 31, 2018. This increase was primarily due to a $127.2 million increase in income from operations mainly from operations (before depreciation, amortization, asset impairments, loss on sale of vessels and the amortization of in-process revenue contracts) of our businesses.\nFor further discussion of changes in income from vessel operations from our businesses, please read “Item 5 – Operating and Financial Review and Prospects: Management’s Discussion and Analysis of Financial Condition and Results of Operations – Recent Developments and Results of Operations.”\nIn addition, there was a $9.9 million increase in cash flows from changes to non-cash working capital, a $23.6 million increase in dividends received from joint ventures, and a $17.1 million increase in direct financing lease payments received, which are presented as an operating cash inflow instead of an investing cash inflow after the adoption of ASU 2016-02 in 2019.\nFurthermore, interest expense, including realized losses on interest rate swaps and cross currency swaps, decreased a net amount of $38.1 million for the year ended December 31, 2019 compared to 2018, primarily due to a decrease in realized losses on cross currency swaps. These increases were partially offset by an increase in cash outflows of $15.9 million in dry-dock expenditures for the year ended December 31, 2019, compared to 2018.\nFinancing Cash Flows\nThe Daughter Entities hold all of our liquefied gas carriers (Teekay LNG) and all of our conventional tanker assets (Teekay Tankers). Teekay LNG received $317.8 million of net proceeds from the sale-leaseback financing transactions for the Yamal Spirit and Torben Spirit for the year ended December 31, 2019, compared to $370.1 million from the sale-leaseback financing transactions completed for the Magdala, Myrina and Megara for the same period in 2018.\nTeekay Tankers received $63.7 million from the sale-leaseback financing transactions completed on two of its Suezmax tankers for the year ended December 31, 2019, compared to $241.3 million in the same period last year from the sale-leaseback financing transactions completed on eight Aframax tankers, one Suezmax tanker and one LR2 Product tanker.\nWe use our credit facilities to partially finance capital expenditures. Occasionally, we will use revolving credit facilities to finance these expenditures until longer-term financing is obtained, at which time we typically use all or a portion of the proceeds from the longer-term financings to prepay outstanding amounts under the revolving credit facilities. We actively manage the maturity profile of our outstanding financing arrangements.\nDuring 2019, we had a net cash outflow of $227.3 million relating primarily to prepayments of short-term and long-term debt, issuance costs and payments on maturity of cross currency swaps, net of proceeds from the issuances of short-term and long-term debt, compared to net cash inflow of $553.7 million in 2018. Scheduled repayments decreased by $438.1 million in 2019 compared to 2018.\nHistorically, the Daughter Entities have distributed operating cash flows to their owners in the form of distributions or dividends. There were no equity financing transactions from the Daughter Entities for the years ended December 31, 2019 and 2018. Teekay LNG repurchased $25.7 million of common units in the year ended December 31, 2019.\nTeekay Parent did not raise capital through equity financing transactions in December 31, 2019, compared to $103.7 million raised in 2018 from issuances of new equity to the public, thirdparty investors and two entities established by our founder (including Resolute, our largest shareholder). Cash dividends paid decreased by $16.6 million in 2019, as a result of the elimination of Teekay Parent's quarterly dividend on Teekay’s common stock commencing with the quarter ended March 31, 2019.\nInvesting Cash Flows\nDuring 2019, we received $100 million from Brookfield for the sale of our remaining interests in Altera (please read \"Item 18 – Financial Statements: Note 4 – Deconsolidation and Sale of Altera\"). We incurred capital expenditures for vessels and equipment of $109.5 million primarily for capitalized vessel modifications and shipyard construction installment payments in Teekay LNG.\nTeekay LNG received proceeds of $11.5 million from the sale of the Alexander Spirit and contributed $72.4 million to its equity-accounted joint ventures and loans to joint ventures for the year ended December 31, 2019, primarily to fund project expenditures in the Yamal LNG Joint Venture and the Bahrain LNG Joint Venture. During 2019, Teekay Tankers received proceeds of $19.6 million related to the sale of one Suezmax tanker.\nDuring 2018, we incurred capital expenditures for vessels and equipment of $0.7 billion, primarily for capitalized vessel modifications and shipyard construction installment payments. Teekay Parent advanced $25.0 million to Altera in the form of a senior unsecured revolving credit facility.\nTeekay LNG received proceeds of $54.4 million from the sale of Teekay LNG's 50% ownership interest in the Excelsior Joint Venture and $28.5 million from the sales of the European Spirit and African Spirit. Teekay LNG contributed $40.5 million to its equityaccounted joint ventures and loans to joint ventures for the year ended December 31, 2018, primarily to fund project expenditures in the Yamal LNG Joint Venture, the Bahrain LNG project, and the Pan Union Joint Venture, and for working capital requirements for the MALT Joint Venture.\nTeekay incurred a net $25.3 million cash outflow as a result of the 2017 Brookfield Transaction (please read \"Item 18 – Financial Statements: Note 4 – Deconsolidation and Sale of Altera\").\nHow much was Consolidated net cash flow from operating activities for the year ended December 31, 2019 and 2018?",
"modality": "text",
"role": "user"
},
{
"data": "Consolidated net cash flow from operating activities increased to $383.3 million for the year ended december 31, 2019, from $182.1 million for the year ended december 31, 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What led to increase in Consolidated net cash flow from operating activities for the year ended December 31, 2019?",
"modality": "text",
"role": "user"
},
{
"data": "This increase was primarily due to a $127.2 million increase in income from operations mainly from operations (before depreciation, amortization, asset impairments, loss on sale of vessels and the amortization of in-process revenue contracts) of our businesses.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much was received from Brookfield for the sale of interests in Altera during 2019?",
"modality": "text",
"role": "user"
},
{
"data": "During 2019, we received $100 million from brookfield for the sale of our remaining interests in altera.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the increase/ (decrease) in Net operating cash flows from Year Ended December 31, 2019 to December 31, 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "383,306-182,135\nAnswer: 201171.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the increase/ (decrease) in Net financing cash flows from Year Ended December 31, 2019 to December 31, 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "382,229-434,786\nAnswer: -52557.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the increase/ (decrease) in Net investing cash flows from Year Ended December 31, 2019 to December 31, 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "50,391-663,456\nAnswer: -613065.",
"modality": "text",
"role": "assistant"
}
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{
"data": "0",
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"data": "Consolidated\nThe table below presents a summary of our results of operations for fiscal years 2019 and 2018. See Part II, Item 7 of our Annual Report on Form 10-K for the fiscal year ended March 31, 2018, filed with the SEC on May 21, 2018, for Management’s Discussions and Analysis of Financial Condition and Results of Operations for the fiscal year ended April 1, 2017.\nREVENUE\nOur overall revenue increased $116.8 million in fiscal 2019, compared to fiscal 2018, primarily due to higher demand for our mobile products in support of customers based in China as well as higher demand for our base station products, partially offset by a decrease in revenue due to weakness in marquee smartphone demand experienced by our largest end customer.\nWe provided our products to our largest end customer (Apple) through sales to multiple contract manufacturers, which in the aggregate accounted for 32% and 36% of total revenue in fiscal years 2019 and 2018, respectively. Huawei accounted for approximately 13% and 8% of our total revenue in fiscal years 2019 and 2018, respectively. These customers primarily purchase RF and Wi-Fi solutions for cellular base stations and a variety of mobile devices, including smartphones, wearables, laptops, tablets and cellular-based applications for the IoT. In May 2019, the U.S. government imposed restrictions on the sales of products to Huawei (see Note 2 of the Notes to the Consolidated Financial Statements set forth in Part II, Item 8 of this report).\nInternational shipments amounted to $2,610.0 million in fiscal 2019 (approximately 84% of revenue) compared to $2,449.1 million in fiscal 2018 (approximately 82% of revenue). Shipments to Asia totaled $2,446.3 million in fiscal 2019 (approximately 79% of revenue) compared to $2,329.3 million in fiscal 2018 (approximately 78% of revenue).\nGROSS MARGIN\nGross margin was relatively flat for fiscal 2019 as compared to fiscal 2018, with average selling price erosion offset by favorable changes in product mix.\nOPERATING EXPENSES\nResearch and Development\nIn fiscal 2019, R&D spending increased $5.4 million, compared to fiscal 2018, primarily due to higher personnel related costs, partially offset by lower product development spend driven by R&D efficiency initiatives.\nSelling, General and Administrative\nIn fiscal 2019, selling, general and administrative expense decreased $51.7 million, or 9.8%, compared to fiscal 2018, primarily due to lower intangible amortization, partially offset by higher personnel related costs.\nOther Operating Expense\nIn fiscal 2019, other operating expense was $52.2 million. In fiscal 2019, we recognized $15.9 million of asset impairment charges (to adjust the carrying value of certain property and equipment to reflect fair value) and $11.6 million of employee termination benefits as a result of restructuring actions (see Note 11 of the Notes to the Consolidated Financial Statements set forth in Part II, Item 8 of this report for information on restructuring actions). In fiscal 2019, we also recorded $18.0 million of start-up costs related to new processes and operations in existing facilities.\nIn fiscal 2018, other operating expense was $103.8 million. In fiscal 2018, we initiated restructuring actions to improve operating efficiencies, and, as a result of these actions, we recorded approximately $18.3 million of employee termination benefits and adjusted the carrying value of certain held for sale assets located in China and the U.S. to fair market value (resulting in impairment charges totaling approximately $46.3 million). In fiscal 2018, we also recorded integration costs and restructuring costs of $6.2 million and $2.6 million, respectively, associated with the Business Combination, as well as $24.3 million of start-up costs related to new processes and operations in both existing and new facilities.\nOPERATING INCOME\nOur overall operating income was $216.5 million for fiscal 2019, compared to $70.3 million for fiscal 2018. This increase was primarily due to lower intangible amortization, higher revenue, and lower impairment charges on property and equipment.\nWhat are the company's respective revenue in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$2,973,536, $3,090,325.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the company's respective cost of goods sold in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "1,826,570, 1,895,142.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the company's respective gross profit in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "1,146,966, 1,195,183.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the company's average revenue in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "($2,973,536 + $3,090,325)/2 \nAnswer: 3031930.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the company's average cost of goods sold in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(1,826,570 + 1,895,142)/2 \nAnswer: 1860856.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the company's average gross profit in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(1,146,966 + 1,195,183)/2 \nAnswer: 1171074.5.",
"modality": "text",
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{
"data": "0",
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{
"data": "30. EMPLOYEE BENEFIT PLANS (cont.)\nThe above sensitivities are hypothetical and should be used with caution. Changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear. The sensitivities have been calculated independently of changes in other key variables. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities.\nThe Company expects to make contributions of $5.1 million to the defined benefit plans and $0.6 million to the defined contribution plan of Telesat Canada during the next fiscal year.\nHow much does the company expect to make contributions to to the defined benefit plans and the defined contribution plan respectively during the next fiscal year?",
"modality": "text",
"role": "user"
},
{
"data": "$5.1 million, $0.6 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much would the pension change if there is a 1% increase and a 1% decrease respectively in the discount rate?",
"modality": "text",
"role": "user"
},
{
"data": "$(39,145), $49,361.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much would the pension change if there is a 1% increase and a 1% decrease respectively in the future salary growth?",
"modality": "text",
"role": "user"
},
{
"data": "$7,572, $(6,919).",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the value of the expected defined contribution plan as a percentage of the defined benefit plan during the next fiscal year?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "0.6/5.1 \nAnswer: 11.76.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference in pension amount if the future salary growth had a 1% increase and a 1% decrease?",
"modality": "text",
"role": "user"
},
{
"data": "7,572 - (6,919) \nAnswer: 14491.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference in pension amount if the discount rate had a 1% increase and a 1% decrease?",
"modality": "text",
"role": "user"
},
{
"data": "49,361 - (39,145) \nAnswer: 88506.",
"modality": "text",
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}
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The fair value of our foreign exchange forward contracts is presented on a gross basis in our Condensed Consolidated Balance Sheets. To mitigate losses in the event of nonperformance by counterparties, we have entered into master netting arrangements with our counterparties that allow us to settle payments on a net basis. The effect of netting on our derivative assets and liabilities was not material as of March 29, 2019 and March 30, 2018.\nThe notional amount of our outstanding foreign exchange forward contracts in U.S. dollar equivalent was as follows:\nWhat does the table show?",
"modality": "text",
"role": "user"
},
{
"data": "Notional amount of our outstanding foreign exchange forward contracts in u.s. dollar equivalent was as follows.",
"modality": "text",
"role": "assistant"
},
{
"data": "How is the fair value of foreign exchange forward contracts presented?",
"modality": "text",
"role": "user"
},
{
"data": "On a gross basis in our condensed consolidated balance sheets.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the Foreign exchange forward contracts sold as of March 29, 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$116.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total Foreign exchange forward contracts purchased for March 29, 2019 and March 30, 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "963+697\nAnswer: 1660.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total Foreign exchange forward contracts sold for March 29, 2019 and March 30, 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "122+151\nAnswer: 273.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change between Foreign exchange forward contracts purchased for March 29, 2019 and March 30, 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "963-697\nAnswer: 266.",
"modality": "text",
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}
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "(a) Description of segments and principal activities (continued) The chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment. The selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore, they are not included in the measure of the segments’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance. Interest income, other gains/(losses), net, finance income/(costs), net, share of profit/(loss) of associates and joint ventures and income tax expense are also not allocated to individual operating segment.\nThere were no material inter-segment sales during the years ended 31 December 2019 and 2018. The revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement.\nOther information, together with the segment information, provided to the chief operating decision-makers, is measured in a manner consistent with that applied in these consolidated financial statements. There were no segment assets and segment liabilities information provided to the chief operating decision-makers.\nThe segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 December 2019 and 2018 is as follows:\nHow much is the VAS segment revenue?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "199,991.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much is the VAS gross profit?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "105,905.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much is the VAS depreciation?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "3,461.",
"modality": "text",
"role": "assistant"
},
{
"data": "How many percent of total segment revenues is the VAS segment revenue? \nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "199,991/377,289\nAnswer: 53.01.",
"modality": "text",
"role": "assistant"
},
{
"data": "How many percent of total depreciation was the VAS depreciation?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "3,461/12,303\nAnswer: 28.13.",
"modality": "text",
"role": "assistant"
},
{
"data": "How many percent of total amortisation was the VAS amortisation?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "14,710/27,802\nAnswer: 52.91.",
"modality": "text",
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Results of Operations\nYear Ended December 31, 2018 Compared to Year Ended December 31, 2019\nDuring the year ended December 31, 2019, we had an average of 27.2 ships operating in our owned and bareboat fleet (including ships owned by the Partnership), having 9,518 revenue operating days and an average of 27.2 ships operating under our technical management (including 27.0 of our owned and bareboat ships). During the year ended December 31, 2018, we had an average of 26.0 ships operating in our owned and bareboat fleet (including ships owned by the Partnership), having 9,030 revenue operating days and an average of 25.5 ships operating under our technical management (including 25.0 of our owned and bareboat ships).\nRevenues: Revenues increased by 8.1%, or $50.3 million, from $618.3 million during the year ended December 31, 2018 to $668.6 million during the year ended December 31, 2019. The increase in revenues is mainly attributable to an increase of $63.4 million deriving from the full operation of the GasLog Houston, the GasLog Hong Kong and the GasLog Gladstone which were delivered on January 8, 2018, March 20, 2018 and March 29, 2018, respectively and the deliveries of the GasLog Gladstone on March 15, 2019 and the GasLog Warsaw on July 31, 2019. These deliveries resulted in an increase in revenue operating days. In addition, there was an increase of $11.0 million from our vessels trading in the spot and short-term market including the impact of the unscheduled dry-dockings of the GasLog Savannah, the GasLog Singapore and the GasLog Chelsea and an increase of $2.7 million from the remaining fleet. The above increases were partially offset by a decrease of $26.1 million from the expiration of the initial time charters of the GasLog Shanghai, the GasLog Santiago, the GasLog Sydney, the GasLog Skagen, the GasLog Saratoga and the Methane Jane Elizabeth and a decrease of $0.7 million due to increased off-hire days from the remaining vessels. The average daily hire rate increased from $68,392 for the year ended December 31, 2018 to $70,167 for the year ended December 31, 2019.\nHow many ships on average are operating in 2019 and 2018 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "27.2 ships, 26.0 ships.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in revenue from 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$50.3 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the total revenue operating days in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "9,518.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which year has a higher revenue?",
"modality": "text",
"role": "user"
},
{
"data": "$668,637 >$618,344\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in profit from operations from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(123,364 - 292,518)/292,518 \nAnswer: -57.83.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in average daily hire rate from 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$70,167 - $68,392 \nAnswer: 1775.",
"modality": "text",
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "NOTE 8—INVENTORIES\nInventories consist of the following (in thousands):\nAt September 30, 2019, work in process and inventoried costs under long-term contracts includes approximately $5.8 million in costs incurred outside the scope of work or in advance of a contract award compared to $0.9 million at September 30, 2018. We believe it is probable that we will recover the costs inventoried at September 30, 2019, plus a profit margin, under contract change orders or awards within the next year.\nCosts we incur for certain U.S. federal government contracts include general and administrative costs as allowed by government cost accounting standards. The amounts remaining in inventory at September 30, 2019 and 2018 were $0.5 million and $2.0 million, respectively.\nWhat is the amount of finished products in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$10,905.",
"modality": "text",
"role": "assistant"
},
{
"data": "What do the costs incurred for certain U.S. federal government contracts include?",
"modality": "text",
"role": "user"
},
{
"data": "General and administrative costs as allowed by government cost accounting standards.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the components that make up the net inventories?",
"modality": "text",
"role": "user"
},
{
"data": "Finished products, work in process and inventoried costs under long-term contracts, materials and purchased parts, customer advances.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year is the value of finished products higher?",
"modality": "text",
"role": "user"
},
{
"data": "10,905>7,099\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in materials and purchased parts from 2018 to 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "48,938-23,710\nAnswer: 25228.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in net inventories from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(106,794-84,199)/84,199\nAnswer: 26.84.",
"modality": "text",
"role": "assistant"
}
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{
"data": "0",
"modality": "image",
"role": "user"
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{
"data": "8. Debt and Interest Rate Swap\nDebt The carrying amount of the Company's long-term debt consists of the following:\nOn May 12, 2017, the Company entered into a credit agreement with certain lenders and a collateral agent in connection with the acquisition of Exar (Note 3). The credit agreement provides for an initial secured term B loan facility (the “Initial Term Loan”) in an aggregate principal amount of $425.0 million. The credit agreement permits the Company 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. Incremental loans are subject to certain additional conditions, including obtaining additional commitments from the lenders then party to the credit agreement or new lenders.\nLoans under the credit agreement bear interest, at the Company’s option, at a rate equal to either (i) ab ase rate equal to the highest of (x) the federal funds rate, plus 0.50%, (y) the prime rate then in effect and (z) an adjusted LIBOR rate determined on the basis of a one- three- or six-month interest period, plus 1.0% or (ii) an adjusted LIBOR rate, subject to a floor of 0.75%, in each case, plus an applicable margin of 2.50% in the case of LIBOR rate loans and 1.50% in the case of base rate loans. Commencing on September 30, 2017, the Initial Term Loan will amortize in equal quarterly installments equal to 0.25% of the original principal amount of the Initial Term Loan, with the balance payable on the maturity date. The Initial Term Loan has a term of seven years and will mature on May 12, 2024, at which time all outstanding principal and accrued and unpaid interest on the Initial Term Loan must be repaid. The Company is also required to pay fees customary for a credit facility of this size and type.\nThe Company is required to make mandatory prepayments of the outstanding principal amount of term loans under the credit agreement with the net cash proceeds from the disposition of certain assets and the receipt of insurance proceeds upon certain casualty and condemnation events, in each case, to the extent not reinvested within a specified time period, from excess cash flow beyond stated threshold amounts, and from the incurrence of certain indebtedness. The Company has the right to prepay its term loans under the credit agreement, in whole or in part, at any time without premium or penalty, subject to certain limitations and a 1.0% soft call premium applicable during the first six months for the loan term. The Company exercised its right to prepay and made aggregate payments of principal of $213.0 million to date through December 31, 2019.\nThe Company’s obligations under the credit agreement are required to be guaranteed by certain of its domestic subsidiaries meeting materiality thresholds set forth in the credit agreement. Such obligations, including the guaranties, are secured by substantially all of the assets of the Company and the subsidiary guarantors pursuant to a security agreement with the collateral agent.\nThe credit agreement also contains customary events of default that include, among other things, certain payment defaults, cross defaults to other indebtedness, covenant defaults, change in control defaults, judgment defaults, and bankruptcy and insolvency defaults. If an event of default exists, the lenders may require immediate payment of all obligations under the credit agreement, and may exercise certain other rights and remedies provided for under the credit agreement, the other loan documents and applicable law.\nAs of December 31, 2019 and 2018, the weighted average effective interest rate on long-term debt was approximately4 .9% and 4.6%, respectively.\nThe debt is carried at its principal amount, net of unamortized debt discount and issuance costs, and is not adjusted to fair value each period. The issuance date fair value of the liability component of the debt in the amount of $398.5 million was determined using a discounted cash flow analysis, in which the projected interest and principal payments were discounted back to the issuance date of the term loan at a market interest rate for nonconvertible debt of 4.6%, which represents a Level 2 fair value measurement. The debt discount of $2.1 million and debt issuance costs of $6.0 million are being amortized to interest expense using the effective interest method from the issuance date through the contractual maturity date of the term loan of May 12, 2024.\nDuring the year ended December 31, 2017, the Company recognized amortization of debt discount of $0.2 million and debt issuance costs of $0.6 million to interest expense.\nThe approximate fair value of the term loan as of December 31, 2019 and 2018 was $214.6 million and $268.1 million, respectively, which was estimated on the basis\nof inputs that are observable in the market and which is considered a Level 2 measurement method in the fair value hierarchy.\nAs of December 31, 2019 and 2018, the remaining principal balance on the term loan was $212.0 million and $262.0 million, respectively. The remaining principal\nbalance is due on May 12, 2024 at the maturity date on the term loan.\nWhat was the Net carrying amount of long-term debt in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "206,909.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the Net carrying amount of long-term debt in 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "255,757.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the principal amount in 2019 and 2018 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$212,000, $262,000.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in the Principal from 2018 to 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "212,000 - 262,000\nAnswer: -50000.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Unamortized debt discount for 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "-(1,328 + 1,630) / 2\nAnswer: -1479.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Net carrying amount of long-term debt less than 210,000 thousands?",
"modality": "text",
"role": "user"
},
{
"data": "Locate and analyze net carrying amount of long-term debt in row 7\nanswer: 2019.",
"modality": "text",
"role": "assistant"
}
] |
|
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "3.4 Trail commission asset\nRecognition, measurement and classification\nThe Group has elected to account for trail commission revenue at the time of selling a product to which trail commission attaches, rather than on the basis of actual payments received from the relevant fund or providers involved. On initial recognition, trail commission revenue and assets are recognised at expected value. Subsequent to initial recognition and measurement, the carrying amount of the trail commission asset is adjusted to reflect actual and revised estimated cash flows. The resulting adjustment is recognised as revenue or against revenue in profit or loss.\nCash receipts that are expected to be received within 12 months of the reporting date are classified as current. All other expected cash receipts are classified as non-current.\nKey estimates – trail commission revenue and asset\nThis method of revenue recognition and valuation of trail commission asset requires the Directors and management to make certain estimates and assumptions based on industry data and the historical experience of the Group.\nAttrition rates in Health are particularly relevant to the overall trail commission asset considering the relative size of the Health trail commission asset. Attrition rates vary substantially by provider and also by the duration of time the policy has been in force, with rates generally higher in policies under two years old. The attrition rates used in the valuation of the Health portfolio at 30 June 2019 ranged from 7.5% and 26.5% (2018: 7.5% and 26.5%). The simple average duration band attrition increase was up to 0.2% during the period, with higher increases experienced for policies that have been in force for shorter periods of time.\nIn undertaking this responsibility, the Group engages Deloitte Actuaries and Consultants Limited, a firm of consulting actuaries, to assist in reviewing the accuracy of assumptions for health, mortgages and life trail revenue. These estimates and assumptions include, but are not limited to: termination or lapse rates, mortality rates, inflation, forecast fund premium increases and the estimated impact of known Australian Federal and State Government policies.\nThese variable considerations are constrained to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved. In determining the extent of constraint necessary to ensure to a high probability that a significant reversal of revenue will not occur, the Group performs a detailed assessment of the accuracy of previously forecast assumptions against historical results.\nWhich cash receipts are classified as current?",
"modality": "text",
"role": "user"
},
{
"data": "Cash receipts that are expected to be received within 12 months of the reporting date.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the range of the attrition rates used in the valuation of the Health portfolio at 30 June 2019?",
"modality": "text",
"role": "user"
},
{
"data": "7.5% and 26.5%.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the increase in the average duration band attrition in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Up to 0.2%.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the current trail commission asset from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(25,626-22,103)/22,103\nAnswer: 15.94.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the total trail commission asset from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(114,078-102,920)/102,920\nAnswer: 10.84.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the cash receipts from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(23,574-23,651)/23,651\nAnswer: -0.33.",
"modality": "text",
"role": "assistant"
}
] |
|
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "5. Income taxes: (Continued)\nIn the normal course of business the Company takes positions on its tax returns that may be challenged by taxing\nauthorities. The Company evaluates all uncertain tax positions to assess whether the position will more likely than not\nbe sustained upon examination. If the Company determines that the tax position is not more likely than not to be\nsustained, the Company records a liability for the amount of the benefit that is not more likely than not to be realized\nwhen the tax position is settled. The Company does not have a liability for uncertain tax positions at December 31,\n2019 and does not expect that its liability for uncertain tax positions will materially increase during the twelve months\nended December 31, 2020, however, actual changes in the liability for uncertain tax positions could be different than\ncurrently expected. If recognized, changes in the Company's total unrecognized tax benefits would impact the\nCompany's effective income tax rate.\nIn the normal course of business the Company takes positions on its tax returns that may be challenged by taxing authorities. The Company evaluates all uncertain tax positions to assess whether the position will more likely than not be sustained upon examination. If the Company determines that the tax position is not more likely than not to be sustained, the Company records a liability for the amount of the benefit that is not more likely than not to be realized when the tax position is settled. The Company does not have a liability for uncertain tax positions at December 31, 2019 and does not expect that its liability for uncertain tax positions will materially increase during the twelve months ended December 31, 2020, however, actual changes in the liability for uncertain tax positions could be different than currently expected. If recognized, changes in the Company's total unrecognized tax benefits would impact the Company's effective income tax rate. In the normal course of business the Company takes positions on its tax returns that may be challenged by taxing authorities. The Company evaluates all uncertain tax positions to assess whether the position will more likely than not be sustained upon examination. If the Company determines that the tax position is not more likely than not to be sustained, the Company records a liability for the amount of the benefit that is not more likely than not to be realized when the tax position is settled. The Company does not have a liability for uncertain tax positions at December 31, 2019 and does not expect that its liability for uncertain tax positions will materially increase during the twelve months ended December 31, 2020, however, actual changes in the liability for uncertain tax positions could be different than currently expected. If recognized, changes in the Company's total unrecognized tax benefits would impact the Company's effective income tax rate. In the normal course of business the Company takes positions on its tax returns that may be challenged by taxing authorities. The Company evaluates all uncertain tax positions to assess whether the position will more likely than not be sustained upon examination. If the Company determines that the tax position is not more likely than not to be sustained, the Company records a liability for the amount of the benefit that is not more likely than not to be realized when the tax position is settled. The Company does not have a liability for uncertain tax positions at December 31, 2019 and does not expect that its liability for uncertain tax positions will materially increase during the twelve months ended December 31, 2020, however, actual changes in the liability for uncertain tax positions could be different than currently expected. If recognized, changes in the Company's total unrecognized tax benefits would impact the Company's effective income tax rate.\nThe Company or one of its subsidiaries files income tax returns in the US federal jurisdiction and various state and foreign jurisdictions. The Company is subject to US federal tax and state tax examinations for years 2004 to 2019. The Company is subject to tax examinations in its foreign jurisdictions generally for years 2005 to 2019.\nThe following is a reconciliation of the Federal statutory income taxes to the amounts reported in the financial statements (in thousands).\nWhat are the respective federal income tax expense at statutory rates in 2017 and 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "10,892, 8,690.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective federal income tax expense at statutory rates in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "8,690, 11,061.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective state income taxes, net of federal benefit in 2017 and 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "2,244, 2,665.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average federal income tax expense at statutory rates in 2017 and 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(10,892 + 8,690)/2 \nAnswer: 9791.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average federal income tax expense at statutory rates in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(8,690 + 11,061)/2 \nAnswer: 9875.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average state income taxes, net of federal benefit in 2017 and 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(2,244 + 2,665)/2 \nAnswer: 2454.5.",
"modality": "text",
"role": "assistant"
}
] |
|
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Other Current Assets\nThe following table presents details of other current assets in our consolidated balance sheets:\nWhat is the amount of contract assets in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "42.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of contract acquisition costs in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "178.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the different segments of other current assets highlighted in the table?",
"modality": "text",
"role": "user"
},
{
"data": "Prepaid expenses, income tax receivable, materials, supplies and inventory, contract assets, contract acquisition costs, contract fulfillment costs, other.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which year has a larger amount of contract acquisition costs?",
"modality": "text",
"role": "user"
},
{
"data": "178>167\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in contract assets in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "42-52\nAnswer: -10.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in total other current assets in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(808-918)/918\nAnswer: -11.98.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "A reconciliation of income tax expense provided at the federal statutory rate (21% in fiscal year 2019, 28.27% in fiscal year 2018, and 35% in fiscal year 2017) to actual income tax expense is as follows:\nIn July 2015, the U.S. Tax Court issued an opinion favorable to Altera with respect to Altera’s litigation with the IRS. The litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with Altera’s foreign subsidiary. In its opinion, the U.S. Tax Court accepted Altera’s position of excluding stock-based compensation from its intercompany cost-sharing arrangement. In June 2019, the Ninth Circuit, through a three-judge panel, reversed the 2015 decision of the U.S. Tax Court. Altera has petitioned the Ninth Circuit for an en banc rehearing of a larger panel of eleven Ninth Circuit judges. The Company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 Consolidated Financial Statements. The estimated potential impact is in the range of $75 million, which may result in a decrease in deferred tax assets and an increase in tax expense.\nEffective from fiscal year 2014 through 2017, the Company had a tax ruling in Switzerland for one of its foreign subsidiaries. The impact of the tax ruling decreased taxes by approximately $6.3 million for fiscal year 2017. The benefit of the tax ruling on diluted earnings per share was approximately $0.03 in fiscal year 2017. Effective fiscal year 2018, the Company has withdrawn its reduced tax rate ruling in Switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under Swiss tax law.\nEarnings of the Company’s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $458.4 million at June 30, 2019. If these earnings were remitted to the United States, they would be subject to foreign withholding taxes of approximately $73.1 million at current statutory rates.\nWhat might the estimated potential impact being in the range of $75 million result in?",
"modality": "text",
"role": "user"
},
{
"data": "A decrease in deferred tax assets and an increase in tax expense.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the impact of tax ruling on taxes?",
"modality": "text",
"role": "user"
},
{
"data": "Decreased taxes by approximately $6.3 million for fiscal year 2017.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of foreign withholding taxes at current statutory rates?",
"modality": "text",
"role": "user"
},
{
"data": "$73.1 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the Income tax expense computed at federal statutory rate from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(513,780-891,011)/891,011\nAnswer: -42.34.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the Other permanent differences and miscellaneous items from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(39,251-43,214)/43,214\nAnswer: -9.17.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year is the actual income tax expense the highest?",
"modality": "text",
"role": "user"
},
{
"data": "Find the year with the highest actual income tax expense\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
}
] |
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{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Interest and Other\nInterest income decreased by $1.9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019. Interest expense decreased by $8.2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018. Other (income) expense, net increased by $28.1 million from 2018 to 2019 due primarily to a $15.0 million charge for the impairment of the investment in RealWear and an $11.5 million change in pension actuarial (gains) losses from a $3.3 million gain in 2018 to an $8.2 million loss in 2019.\nWhat was the change in interest income in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Decreased by $1.9 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in interest expense in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Decreased by $8.2 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the components analyzed under Interest and Other in the table?",
"modality": "text",
"role": "user"
},
{
"data": "Interest income, interest expense, other (income) expense, net.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was interest expense larger?",
"modality": "text",
"role": "user"
},
{
"data": "31.3>23.1\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in Interest expense in 2019 from 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(23.1-31.3)/31.3\nAnswer: -26.2.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in Other (income) expense, net in 2019 from 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(29.5-1.4)/1.4\nAnswer: 2007.14.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "NOTE 21 — QUARTERLY INFORMATION (UNAUDITED)\n(a) Reflects the $157 million net charge related to the enactment of the TCJA for the second quarter and the $2.6 billion net income tax benefit related to the intangible property transfers for the fourth quarter, which together increased net income by $2.4 billion for fiscal year 2019. See Note 12 – Income Taxes for further information.\n(b) Reflects the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers, which decreased (increased) diluted EPS $0.02 for the second quarter, $(0.34) for the fourth quarter, and $(0.31) for fiscal year 2019.\n(c) Reflects the net charge (benefit) related to the enactment of the TCJA of $13.8 billion for the second quarter, $(104) million for the fourth quarter, and $13.7 billion for fiscal year 2018.\n(d) Reflects the net charge (benefit) related to the enactment of the TCJA, which decreased (increased) diluted EPS $1.78 for the second quarter, $(0.01) for the fourth quarter, and $1.75 for fiscal year 2018.\nWhat does Note 12 cover?",
"modality": "text",
"role": "user"
},
{
"data": "Income taxes.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much was the net charge related to the enactment of the TCJA for the second quarter?",
"modality": "text",
"role": "user"
},
{
"data": "$157 million net charge related to the enactment of the tcja for the second quarter.",
"modality": "text",
"role": "assistant"
},
{
"data": "What does Note 21 cover?",
"modality": "text",
"role": "user"
},
{
"data": "Quarterly information (unaudited).",
"modality": "text",
"role": "assistant"
},
{
"data": "Which quarter ended in fiscal year 2019 saw the highest revenue?",
"modality": "text",
"role": "user"
},
{
"data": "33,717 > 32,471 > 30,571 > 29,084\nAnswer: june 30.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much would diluted EPS be for second quarter ended of fiscal year 2019 without the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers?",
"modality": "text",
"role": "user"
},
{
"data": "1.71+0.02\nAnswer: 1.73.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much would diluted earnings per share for fiscal year 2018 be without the net charge (benefit) related to the enactment of the TCJA?",
"modality": "text",
"role": "user"
},
{
"data": "2.13+1.75\nAnswer: 3.88.",
"modality": "text",
"role": "assistant"
}
] |
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[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "20. Computation of Basic/Diluted Earnings Per Common Share\nThe following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data):\nThe vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.\nWhat was the consolidated net income in 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$1,848.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the consolidated net income in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$1,503.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the Basic earnings per common share in 2017?",
"modality": "text",
"role": "user"
},
{
"data": "$0.36.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in consolidated net income between 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$1,503-$1,848\nAnswer: -345.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in diluted earnings per common share between 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$1.95-$2.40\nAnswer: -0.45.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in basic earnings per common share between 2017 and 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "($2.43-$0.36)/$0.36\nAnswer: 575.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "11 Intangible assets\n(a) Intangible assets\nRIGHTS AND LICENCES\nCertain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.\nOther licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.\nINTERNALLY GENERATED SOFTWARE\nInternally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.\nSOFTWARE UNDER DEVELOPMENT\nCosts incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.\nAssets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.\nWhat does costs capitalised include?",
"modality": "text",
"role": "user"
},
{
"data": "External direct costs of materials and service, employee costs.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the total intangible assets in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "23,678.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the value of Rights and licences in 2019 and 2018 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "13, 13.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in internally generated software between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(7,381 - 6,385) / 6,385 \nAnswer: 15.6.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in software under development between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(16,284 - 6,509) / 6,509 \nAnswer: 150.18.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in rights and licences between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(13 - 13) / 13 \nAnswer: 0.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The Company recognizes these compensation costs on a straight-line basis over the requisite service period of the award, which is generally the award vesting term of four years. Forfeitures are accounted for as they occur.\nTotal stock-based compensation cost capitalized in inventory was less than $0.8 million in the years ended December 31, 2019, 2018 and 2017.\nAs of December 31, 2019, $7.8 million of unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2.1 years and $41.3 million of unrecognized compensation cost related to unvested RSUs is expected to be recognized over a weighted-average period of 2.2 years. If there are any modifications or cancellations of the underlying unvested awards, the Company may be required to accelerate, increase or cancel all or a portion of the remaining unearned stock-based compensation expense.\nThe following table sets forth the stock-based compensation expense resulting from stock options, RSUs, and the ESPP included in the Company’s consolidated statements of operations:\nWhich years was the total stock-based compensation cost capitalized in inventory less than $0.8 million?",
"modality": "text",
"role": "user"
},
{
"data": "2019, 2018 and 2017.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the research and development expense in 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "6,532.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in cost of revenue from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "($2,843 - $2,435)/$2,435 \nAnswer: 16.76.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which year has the highest general and administrative expense?",
"modality": "text",
"role": "user"
},
{
"data": "11,476 > 10,693 > 9,114 \nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in sales and marketing expenses from 2017 to 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "8,267 - 5,481 \nAnswer: 2786.",
"modality": "text",
"role": "assistant"
},
{
"data": "What may be required of the company if there are any modifications or cancellations of the underlying unvested awards?",
"modality": "text",
"role": "user"
},
{
"data": "May be required to accelerate, increase or cancel all or a portion of the remaining unearned stock-based compensation expense.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS\nSee Note 3 of our Notes to Consolidated Financial Statements for a discussion of 2019 and 2018 acquisitions.\nResults of Operations\nRevenues increased $9.0 million, or 61%, in 2019 compared to the prior year, with overall growth supported by the acquisition of Golden Ridge in November 2018, and MGI Grain in April 2019. Food product revenues increased 97% year over year, primarily due to the addition of new products for human consumption from Golden Ridge and MGI Grain. Animal feed product revenues increased 10%. Animal feed product growth was primarily due to increased buying from our existing SRB customer base.\nGross profit percentage decreased 23.8 percentage points to negative 3.6% in 2019 from 20.2% in the prior year. The decrease in gross profit was primarily attributable to operating losses at Golden Ridge due to an unfavorable contract to sell medium grain rice entered into by the seller of the mill and low levels of plant utilization in the latter half of the year while the mill was going through a planned upgrade cycle. With this project completed in early January 2020, we expect to see improved productivity and a positive contribution margin from Golden Ridge in 2020.\nSelling, general and administrative (SG&A) expenses were $13.7 million in 2019, compared to $11.2 million in 2018, an increase of $2.5 million, or 22.4%. Outside services increased $1.1 million in 2019, compared to the prior year, primarily as a result of higher outside accounting, legal and professional fees associated with the acquisition of Golden Ridge and MGI Grain. Salary, wages and benefit related expenses increased $1.1 million in 2019, compared to the prior year, driven substantially by equity grants and outside labor costs. Bad debt expense increased $0.2 million and rent expense increased $0.1 million in 2019, compared to the prior year.\nOther, net was $0.9 million for 2019 compared to $0.2 million in 2018. This increase was primarily related to the settlement of a net working capital dispute and other issues with the seller of Golden Ridge.\nWhat are the respective revenues from operations in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$14,762, $23,713.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective cost of goods sold from operations in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "11,780, 24,574.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective selling, general and administrative expenses from operations in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "11,194, 13,696.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average revenues from operations in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "($14,762 + $23,713)/2 \nAnswer: 19237.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the cost of goods sold from operations in 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(24,574 - 11,780)/11,780 \nAnswer: 108.61.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in selling, general and administrative expenses from operations in 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(13,696 - 11,194)/11,194 \nAnswer: 22.35.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The following tables present the recorded investment by portfolio segment and by class, excluding commercial financing receivables and other miscellaneous financing receivables at December 31, 2019 and 2018. Commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment, as they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.\nWrite-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019.\nThe average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2019.\nWhy are Commercial financing receivables are excluded from financing receivables?",
"modality": "text",
"role": "user"
},
{
"data": "They are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the write-offs in December 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$16 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average recorded investment of impaired leases and loans for Americas for December 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$138 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(3,419+1,186) / 2 \nAnswer: 2302.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(6,726+3,901) / 2 \nAnswer: 5313.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Allowance for credit losses of Lease receivables at the beginning of January 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "99/ 3\nAnswer: 33.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "17. Income Taxes\nIncome before income taxes for the Company’s domestic and foreign operations was as follows:\nWhat was the amount of Income before income taxes in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$216.0.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the amount of Domestic Income before income taxes in 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$140.3.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the different types of operations for which income before income taxes was provided?",
"modality": "text",
"role": "user"
},
{
"data": "Domestic, foreign.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Foreign largest?",
"modality": "text",
"role": "user"
},
{
"data": "19.9>14.2>11.8\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in Foreign in 2019 from 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "11.8-19.9\nAnswer: -8.1.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in Foreign in 2019 from 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(11.8-19.9)/19.9\nAnswer: -40.7.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The amount of our operating expenses increased by $43 million on a sequential basis, mainly driven by seasonality and salary dynamic.\nOn a year-over-year basis, our operating expenses increased by $42 million, mainly due to salary dynamic and increased spending on certain R&D programs, partially offset by favorable currency effects, net of hedging.\nFourth quarter 2019 R&D expenses were net of research tax credits in France and Italy, which amounted to $37 million, compared to $29 million in the third quarter of 2019 and $39 million in the fourth quarter of 2018.\nWhy did on sequential basis the operating expenses increased?",
"modality": "text",
"role": "user"
},
{
"data": "Driven by seasonality and salary dynamic.",
"modality": "text",
"role": "assistant"
},
{
"data": "Why did on year-over-year basis the operating expenses increased?",
"modality": "text",
"role": "user"
},
{
"data": "Mainly due to salary dynamic and increased spending on certain r&d programs, partially offset by favorable currency effects, net of hedging.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much did the R&D expenses account for in the fourth quarter of 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$37 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Selling, general and administrative expenses for the period December 31, 2019 and September 29, 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(285+267) / 2\nAnswer: 276.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Research and development expenses for the period December 31, 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(387+345) / 2\nAnswer: 366.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the increase/ (decrease) in total operating expenses from the period December 31, 2018 to 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "672-630\nAnswer: 42.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "7. Property, Plant and Equipment and Leases\nProperty, plant and equipment at April 30, 2019 and 2018, consisted of the following (in thousands):\nDepreciation and amortization expense for the years ended April 30, 2019 and 2018 was $2,802,000 and $2,484,000, respectively.\nMaintenance and repairs charged to operations for the years ended April 30, 2019 and 2018 was approximately $309,000 and $466,000, respectively.\nThe Company leases its Long Island, New York headquarters building. On July 25, 2018, the Company signed an amendment to the lease which extends the current lease terms ten years and eight months through September 30, 2029. Pursuant to the amendment to the lease agreement, the annual rent will increase from $1,046,810 in 2019 to $1,276,056 in 2029. Under the terms of the lease, the Company is required to pay its proportionate share of real estate taxes, insurance and other charges.\nIn addition, the Company’s subsidiaries in New Jersey and California lease their office and manufacturing facilities. On February 1, 2018, FEI-Elcom entered into a new lease agreement in New Jersey for office and manufacturing space encompassing approximately 9,000 square feet. The monthly rent is $9,673 through the end of the lease which expires in January 31, 2021. FEI-Zyfer has signed a second amendment to its lease in California, which extends the lease an additional 88 months, beginning October 1, 2017 and expiring January 31, 2025. The average annual rent over the period of the amendment is approximately $312,000. FEI-Zyfer leases office and manufacturing space encompassing 27,850 square feet.\nRent expense under operating leases for the years ended April 30, 2019 and 2018 was approximately $1.2 million and $1.7 million, respectively. The Company records rent expense on its New York building and FEI-Zyfer facility on the straight-line method over the lives of the respective leases. As a result, as of April 30, 2019 and 2018, the Company’s Consolidated Balance Sheet included deferred rent payable of approximately $236,000 and $110,000, respectively, which will be recognized over the respective rental periods.\nWhat is the amount of maintenance and repairs charged to operations for 2019 and 2018 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "$309,000, $466,000.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the depreciation and amortization expense for 2019 and 2018 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "$2,802,000, $2,484,000.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of buildings and building improvements in 2019 and 2018 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$2,692, $2,790.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average value of buildings and building improvements in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(2,692+2,790)/2\nAnswer: 2741.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change between the value of machinery, equipment and furniture between 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "57,157-57,503\nAnswer: -346.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total maintenance and repairs charged to operations for 2018 and 2019?",
"modality": "text",
"role": "user"
},
{
"data": "309,000+466,000\nAnswer: 775000.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "18. Commitments\nThe Group leases various offices in locations such as Amsterdam, the Netherlands; the San Francisco Bay Area, California, New York, New York, Austin, Texas, and Boston, Massachusetts, United States; Sydney, Australia; Manila, the Philippines; Bengaluru, India; Yokohama, Japan; and Ankara, Turkey under non-cancellable operating leases expiring within one to nine years. The leases have varying terms, escalation clauses and renewal rights. On renewal, the terms of the leases are renegotiated. The Group incurred rent expense on its operating leases of $38.6 million, $23.6 million, and $12.2 million during the fiscal years ended 2019, 2018 and 2017, respectively.\nAdditionally, the Group has a contractual commitment for services with third-parties related to its cloud services platform and data centers. These commitments are non-cancellable and expire within two to four years.\nCommitments for minimum lease payments in relation to non-cancellable operating leases and purchase obligations as of June 30, 2019 were as follows:\nWhat is the value of the incurred rent expense on the Group's operating leases during fiscal years ended 2017, 2018 and 2019 respectively? ",
"modality": "text",
"role": "user"
},
{
"data": "$12.2 million, $23.6 million, $38.6 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the total commitments towards operating leases?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$330,848.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the total commitments towards other contractual commitments?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$328,320.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total number of countries that the Group leases offices in?",
"modality": "text",
"role": "user"
},
{
"data": "The netherlands##united states##australia##philippines##india##japan##turkey\nanswer: 7.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference in the total commitments between that of operating leases and other contractual commitments?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "330,848-328,320\nAnswer: 2528.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage constitution of the commitments for operating leases for year ending 2020 among the total commitments for operating leases?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "38,790/330,848\nAnswer: 11.72.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Other Defined Benefit Plans\nWe maintain various defined benefit plans to provide termination and postretirement benefits to certain eligible employees outside of the U.S. We also provide disability benefits to certain eligible employees in the U.S. Eligibility is determined based on the terms of our plans and local statutory requirements.\nFunded Status\nThe funded status of our postretirement health care and other defined benefit plans, which is recognized in other long-term liabilities in our consolidated balance sheets, was as follows (in millions):\nWhich years does the table provide information for the funded status of the company's postretirement health care and other defined benefit plans?",
"modality": "text",
"role": "user"
},
{
"data": "2019, 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the fair value of plan assets in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "31.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the benefit obligations in 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(53).",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in the fair value of plan assets between 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "31-25\nAnswer: 6.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in benefit obligations between 2018 and 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "-61-(-53)\nAnswer: -8.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in unfunded obligations between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(-30-(-28))/-28\nAnswer: 7.14.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS\nFull-time equivalents1 as of the closing date of 30/9\n1 Excluding METRO China.\nWhen were the employee numbers by segments calculated?",
"modality": "text",
"role": "user"
},
{
"data": "As of the closing date of 30/9.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was excluded in the full-time equivalents as of the closing date of 30/9?",
"modality": "text",
"role": "user"
},
{
"data": "Metro china.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the components under METRO in the table when accounting for the employee numbers by segments?",
"modality": "text",
"role": "user"
},
{
"data": "Metro germany, metro western europe (excl.germany), metro russia, metro eastern europe (excl.russia), metro asia.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was the amount for METRO AG larger?",
"modality": "text",
"role": "user"
},
{
"data": "863>837\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in METRO AG in 2019 from 2018?",
"modality": "text",
"role": "user"
},
{
"data": "837-863\nAnswer: -26.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in METRO AG in 2019 from 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(837-863)/863\nAnswer: -3.01.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "SG&A costs during fiscal 2018 were $222.0 million, an increase of $5.7 million compared to the $216.3 million of SG&A during fiscal 2017. The following table shows the components of SG&A costs for the twelve months ended October 31, 2018 and 2017.\nRegarding the table above, the change in start-up expense in any particular period relates to the stage of the start-up process in which a facility under construction is in during the period. Non-construction related expenses, such as labor, training and office-related expenses for a facility under construction are recorded as start-up expense until the facility begins operations. As a facility moves closer to actual start-up, the expenses incurred for labor, training, etc. increase. As a result, amounts classified as start-up expenses will increase period over period until the facility begins production. Once production begins, the expenses from that point forward are recorded as costs of goods sold. The increase in legal expenses was primarily attributable to our ongoing defense of the litigation described in “Part II, Item 3. Legal Proceedings” of this Form 10-K. The increases in trainee expense and administrative salaries were primarily attributable to increases in personnel that coincide with the Company's growth plans. The decrease in bonus expense, payouts of which are based on profitability, was the result of profitability not reaching the required levels for payout of that incentive. The decrease in ESOP expense, payouts of which are based on profitability, was attributable to the difference in the level of profitability between fiscal 2018 and 2017. The increase in all other SG&A expenses was the result of a net increase in various other categories of SG&A costs.\nWhat is the legal service expenses for fiscal years 2018 and 2017 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "17,573, 7,879.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the Administrative salary expense for fiscal years 2018 and 2017 respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "42,288, 36,193.",
"modality": "text",
"role": "assistant"
},
{
"data": "What does the table show?",
"modality": "text",
"role": "user"
},
{
"data": "The components of sg&a costs for the twelve months ended october 31, 2018 and 2017.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Charter aircraft expense for fiscal years 2018 and 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(2,167+ 900)/2\nAnswer: 1533.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Employee Stock Ownership Plan (\"ESOP\") expense for fiscal years 2018 and 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(2,000+18,000)/2\nAnswer: 10000.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Marketing expense for fiscal years 2018 and 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(32,624+ 34,272)/2\nAnswer: 33448.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Stock-Based Compensation\nA summary of our stock-based compensation expense is as follows (in thousands):\n(1) Amount for the year ended December 31, 2018 includes $4.1 million of accelerated stock-based compensation expense. In March 2018, as\na result of a suspension of the 2014 Purchase Plan due to our non-timely filing status, all unrecognized stock-based compensation expense\nrelated to ESPP under the 2014 Purchase Plan was accelerated and recognized within the consolidated statement of operations.\nAs of December 31, 2019, we had $29.5 million of unrecognized stock-based compensation expense related to\nunvested stock-based awards, including ESPP under our Amended 2014 Purchase Plan, which will be recognized\nover a weighted-average period of 2.6 years.\nWhat is the amount of employee stock purchase rights including accelerated stock-based compensation expense at the end of 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "999.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of employee stock purchase rights including accelerated stock-based compensation expense at the end of 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "5,240.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the amount of employee stock purchase rights including accelerated stock-based compensation expense at the end of 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "3,077.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in total stock base compensation by type of award between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(16,529 - 17,038)/17,038 \nAnswer: -2.99.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total stock based compensation amount between 2017 to 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$16,529 + $17,038 + $17,203\nAnswer: 50770.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in stock based compensation on sales and marketing between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(5,765 - 5,667)/5,667 \nAnswer: 1.73.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The following is a reconciliation of the federal statutory income tax rate to the effective income tax rates reflected in the Consolidated Statements of Comprehensive Income for fiscal 2019, 2018 and 2017:\nThe effective tax rate for fiscal 2019 was lower than the effective tax rate for fiscal 2018 primarily due to the impact of the U.S. Tax Cuts and Jobs Act (“Tax Reform”) that was recorded in fiscal 2018. During fiscal 2019, the Company reasserted that certain historical undistributed earnings of two foreign subsidiaries will be permanently reinvested which provided a $10.5 million benefit to the effective tax rate. The impact of the changes in the Company's assertion has been included in \"Withholding tax on dividends\" in the effective income tax reconciliation above. The reduction to the effective tax rate compared to fiscal 2018 was offset by an increase due to the GILTI provisions of Tax Reform in fiscal 2019. The GILTI impact in the table above includes the deduction allowed by the regulations as well as the foreign tax credits attributed to GILTI. The Company has elected to treat the income tax effects of GILTI as a period cost. The effective tax rate for fiscal 2018 was higher than the effective tax rate for fiscal 2017 primarily due to expenses related to Tax Reform.\nDuring fiscal 2019, the Company recorded a $1.9 million increase to its valuation allowance due to continuing losses in certain jurisdictions within the AMER and EMEA segments, partially offset by an expiration of net operating losses that had a valuation allowance recorded.\nDuring fiscal 2018, the Company recorded a $32.9 million reduction to its valuation allowance which includes $9.7 million related to the U.S. federal tax rate change as part of Tax Reform from 35% to 21%, $21.0 million of carryforward credits and net operating losses utilized against the deemed repatriation of undistributed foreign earnings and $3.6 million for the release of the U.S. valuation allowance due to the expected future U.S. taxable income related to the GILTI provisions of Tax Reform. These benefits were partially offset by a $1.4 million increase in foreign valuation allowances in the EMEA segment.\nDuring fiscal 2017, the Company recorded a $14.9 million addition to its valuation allowance relating to continuing losses in certain jurisdictions within the AMER and EMEA segments.\nWhat was the company's addition to its valuation allowance during Fiscal 2017?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "14.9.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the foreign tax rate differences in 2017?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(39.9).",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the Federal statutory income tax rate in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "21.0.",
"modality": "text",
"role": "assistant"
},
{
"data": "How many years did the Federal statutory income tax rate exceed 30.0%?",
"modality": "text",
"role": "user"
},
{
"data": "2017\nAnswer: 1.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which years did the increase resulting from Non-deductible compensation exceed 1%?",
"modality": "text",
"role": "user"
},
{
"data": "(2019:1.5)\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in the increase resulting from permanent differences between 2017 and 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "0.8-3.0\nAnswer: -2.2.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "NOTE 7. INVENTORIES\nThe following table details the components of inventories (in thousands).\nWhat are the respective values of finished goods in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$853, $698.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective values of raw materials in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "3, 90.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the respective values of packaging in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "102, 110.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average value of finished goods in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(853 + 698)/2 \nAnswer: 775.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average value of raw materials in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(90 + 3)/2 \nAnswer: 46.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average value of packaging in 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(110 + 102)/2 \nAnswer: 106.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "4. Property and Equipment\nProperty and equipment consist of the following (in thousands):\nDepreciation and amortization expense was $0.9 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.\nHow much were the depreciation and amortization expenses for the years ended December 31, 2018, and 2019, respectively?",
"modality": "text",
"role": "user"
},
{
"data": "$1.0 million, $0.9 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the net value of property and equipment as of December 31, 2019, and 2018, respectively? \nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$1,583, $2,484.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the value of equipment under capital lease as of December 31, 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "3,348.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the ratio of depreciation and amortization expense for the year 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "1/0.9 \nAnswer: 1.11.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in computers, software, furniture and fixtures between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "($1,406-$1,407)/$1,407 \nAnswer: -0.07.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the net value of property and equipment between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "($1,583-$2,484)/$2,484 \nAnswer: -36.27.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Selling, General and Administrative\nThe increase in selling, general and administrative in fiscal 2019 compared to fiscal 2018 was primarily due to higher variable costs on increased sales volumes, primarily related to increases in headcount costs and employee incentive compensation, as well as additional costs from the FRT acquisition, offset partially by a decrease in the amortization of intangible assets.\nWhat led to increase in selling, general and administrative in fiscal 2019 compared to fiscal 2018?",
"modality": "text",
"role": "user"
},
{
"data": "The increase in selling, general and administrative in fiscal 2019 compared to fiscal 2018 was primarily due to higher variable costs on increased sales volumes.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Selling, general and administrative for the Fiscal Year Ended December 28, 2019 to December 29, 2018? \nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(106,335+99,254) / 2\nAnswer: 102794.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Selling, general and administrative for the Fiscal Year Ended December 29, 2018 to December 30, 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "(99,254+95,489) / 2\nAnswer: 97371.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Selling, general and administrative less than 100,000 thousands?",
"modality": "text",
"role": "user"
},
{
"data": "Locate and analyze the selling, general and administrative in row 4\nanswer: 2018, 2017.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage of revenue in 2019 and 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "18.0, 18.7, .",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the Selling, general and administrative in 2018 and 2017?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "99,254, 95,489.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Fiscal 2018 compared to Fiscal 2017\nNet Sales\nOverall, our net sales were $7.94 billion in fiscal 2018, an increase of 1% compared to fiscal 2017.\nGrocery & Snacks net sales for fiscal 2018 were $3.29 billion, an increase of $78.2 million, or 2%, compared to fiscal 2017. Results reflected a decrease in volumes of approximately 2% in fiscal 2018 compared to the prior-year period, excluding the impact of acquisitions. The decrease in sales volumes reflected a reduction in promotional intensity, planned discontinuation of certain lower-performing products, retailer inventory reductions, which were higher than anticipated, and deliberate actions to optimize distribution on certain lower-margin products, consistent with the Company's value over volume strategy. Price/ mix was flat compared to the prior-year period as favorable mix improvements from recent innovation and higher net pricing nearly offset continued investments in retailer marketing to drive brand saliency, enhanced distribution, and consumer trial. The acquisition of Angie's Artisan Treats, LLC contributed $68.1 million to Grocery & Snacks net sales during fiscal 2018. The Frontera acquisition contributed $8.6 million and the Thanasi acquisition contributed $66.5 million to Grocery & Snacks net sales during fiscal 2018 through the one-year anniversaries of the acquisitions. The Frontera and Thanasi acquisitions occurred in September 2016 and April 2017, respectively.\nRefrigerated & Frozen net sales for fiscal 2018 were $2.75 billion, an increase of $100.3 million, or 4%, compared to fiscal 2017. Results for fiscal 2018 reflected a 3% increase in volume compared to fiscal 2017, excluding the impact of 31 acquisitions. The increase in sales volumes was a result of brand renovation and innovation launches. Price/mix was flat compared to fiscal 2017, as favorability in both net pricing and mix offset continued investment in retailer marketing to drive brand saliency, enhanced distribution, and consumer trial. The acquisition of the Sandwich Bros. of Wisconsin® business contributed $21.3 million to Refrigerated & Frozen's net sales during fiscal 2018. The Frontera acquisition, which occurred in September 2016, and subsequent innovation in the Frontera® brand contributed $4.4 million during fiscal 2018 through the one-year anniversary of the acquisition.\nInternational net sales for fiscal 2018 were $843.5 million, an increase of $27.5 million, or 3%, compared to fiscal 2017. Results for fiscal 2018 reflected a 3% decrease in volume, a 3% increase due to foreign exchange rates, and a 3% increase in price/mix, in each case compared to fiscal 2017. The volume decrease for fiscal 2018 was driven by strategic decisions to eliminate lower margin products and to reduce promotional intensity. The increase in price/mix compared to the prior-year period was driven by improvements in pricing and trade productivity.\nFoodservice net sales for fiscal 2018 were $1.05 billion, a decrease of $23.5 million, or 2%, compared to fiscal 2017. Results for fiscal 2018 reflected an 11% decrease in volume, partially offset by a 9% increase in price/mix compared to fiscal 2017. The decrease in volumes compared to the prior year primarily reflected the impact of exiting a non-core business, the planned discontinuation of certain lower-performing businesses, and softness in certain categories. The increase in price/mix for fiscal 2018 reflected favorable product and customer mix, the impact of inflation-driven increases in pricing, and the execution of the segment's value over volume strategy.\nIn the first quarter of fiscal 2017, we divested our Spicetec and JM Swank businesses. These businesses comprise the entire Commercial segment following the presentation of Lamb Weston as discontinued operations. Accordingly, there were no net sales in the Commercial segment after the first quarter of fiscal 2017. These businesses had net sales of $71.1 million in fiscal 2017 prior to the completion of the divestitures.\nWhat was the net sales of Foodservice in the fiscal year 2018 and 2017, respectively?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "1,054.8, 1,078.3.",
"modality": "text",
"role": "assistant"
},
{
"data": "What drove the volume decrease in the International segment for the fiscal year 2018? ",
"modality": "text",
"role": "user"
},
{
"data": "Strategic decisions to eliminate lower margin products and to reduce promotional intensity.",
"modality": "text",
"role": "assistant"
},
{
"data": "When did the Frontera acquisition occur?",
"modality": "text",
"role": "user"
},
{
"data": "September 2016.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the proportion (in percentage) of sales from innovation in the Frontera brand over Refrigerated & Frozen’s net sales in the fiscal year 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "4.4/2,753.0 \nAnswer: 0.16.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the proportion (in percentage) of sales from the Frontera acquisition and Thanasi acquisition over Grocery & Snacks’ net sales in the fiscal year 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(8.6+66.5)/$3,287.0 \nAnswer: 2.28.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in total net sales of International and Refrigerated & Frozen from the fiscal year 2017 to 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "((843.5+2,753.0)-(816.0+2,652.7))/(816.0+2,652.7) \nAnswer: 3.68.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Deferred Revenues\nDeferred revenues consist primarily of prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service. Deferred revenues may also include upfront payments for consulting services to be performed in the future, such as non-recurring engineering services.\nWe defer license fees until we have met all accounting requirements for revenue recognition, which is when a license is made available to a customer and that customer has a right to use the license. Engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers. We defer AirBar and sensor modules revenues until distributors sell the products to their end customers\nUnder U.S. GAAP, companies may make reasonable aggregations and approximations of returns data to accurately estimate returns. Our AirBar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates, which are supported by the fact that our product sales involve homogenous transactions. The reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of December 31, 2019 and 2018.\nThe following table presents our deferred revenues by source (in thousands);\nHow much was the deferred AirBar revenues for the year ended December 31, 2018, and 2019, respectively?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "16, 13.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the proportion of deferred license fees and NRE revenues over total deferred revenues for the year ended December 31, 2019?",
"modality": "text",
"role": "user"
},
{
"data": "(28+20)/67 \nAnswer: 0.72.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change of deferred sensor module revenues from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(13-16)/16 \nAnswer: -18.75.",
"modality": "text",
"role": "assistant"
},
{
"data": "What are the total deferred revenues for both 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "$67+$75\nAnswer: 142.",
"modality": "text",
"role": "assistant"
},
{
"data": "What do deferred revenues primarily consist of? ",
"modality": "text",
"role": "user"
},
{
"data": "Prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service.",
"modality": "text",
"role": "assistant"
},
{
"data": "How does the reserve for future sales returns being recorded?",
"modality": "text",
"role": "user"
},
{
"data": "As a reduction of our accounts receivable.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows:\n1 Netted against employees’ contributions.\n2 Included therein: Interest effect from the adjustment of the asset ceiling.\nThe entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to €90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of €+247 million and the experience-based adjustments of €+4 million. It was offset by income from plan assets of €103 million and a gain of €58 million resulting from the change in the effect of the asset ceiling in the Netherlands.\nIn addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of €82 million in financial year 2018/19 (2017/18: €82 million) were recorded. These figures also include payments to statutory pension insurance.\nThe provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to €34 million (30/9/2018: €41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.\nWhat was the current service cost netted against?",
"modality": "text",
"role": "user"
},
{
"data": "Employees’ contributions.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was included therein within the net interest expenses?",
"modality": "text",
"role": "user"
},
{
"data": "Interest effect from the adjustment of the asset ceiling.",
"modality": "text",
"role": "assistant"
},
{
"data": "For which years were the pension expenses of the direct and indirect company pension plan commitments recorded in?",
"modality": "text",
"role": "user"
},
{
"data": "2018, 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year were the pension expenses larger?",
"modality": "text",
"role": "user"
},
{
"data": "36>31\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in pension expenses in FY2019 from FY2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "31-36\nAnswer: -5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in pension expenses in FY2019 from FY2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(31-36)/36\nAnswer: -13.89.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "20. DIVIDENDS\nA regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019.\n1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.\nThe above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years.\nWhat was the 2019 percentage change of dividends paid between 2018 and 2019 financial years?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(12,637 - 10,392) / 10,392 \nAnswer: 21.6.",
"modality": "text",
"role": "assistant"
},
{
"data": "How many proposed dividends were not recognised at the end of both years?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "5,922 + 7,865 \nAnswer: 13787.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much was the regular dividend per share?",
"modality": "text",
"role": "user"
},
{
"data": "3 cents per share.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much was the partially franked dividendper share?",
"modality": "text",
"role": "user"
},
{
"data": "This final dividend of 3 cents per share, partially franked to 2.6 cents per share.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the final dividend of 4 cents per share comprised of?",
"modality": "text",
"role": "user"
},
{
"data": "1. the final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in franking credits between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(1,586 - 3,125) / 3,125 \nAnswer: -49.25.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "COST OF SALES\nCost of sales consists of costs directly related to producing, processing and packing shell eggs, purchases of shell eggs\nfrom outside producers, processing and packing of liquid and frozen egg products and other non-egg costs. Farm\nproduction costs are those costs incurred at the egg production facility, including feed, facility, hen amortization, and\nother related farm production costs. The following table presents the key variables affecting our cost of sales:\nCost of sales for the fiscal year ended June 1, 2019 was $1,138.3 million, a decrease of $3.6 million, or 0.3%, compared to $1,141.9 million for fiscal 2018. Comparing fiscal 2019 to fiscal 2018, average cost per dozen purchased from outside shell egg producers decreased while cost of feed ingredients and dozens produced increased. For the 2019 fiscal year we produced 84.4% of the eggs sold by us, as compared to 84.2% for the previous year. Feed cost for fiscal 2019 was $0.415 per dozen, compared to $0.394 per dozen for the prior fiscal year, an increase of 5.3%. The increase in feed costs was primarily related to less favorable crop conditions in the south central U. S., which resulted in higher ingredient prices at some of our larger feed mill operations. The increase in feed cost per dozen resulted in an increase in cost of sales of $18.4 million for fiscal 2019 compared with fiscal 2018.\nFor the thirteen weeks ended June 1, 2019, compared to the thirteen weeks ended June 2, 2018, cost of sales decreased $34.1 million, or 11.3%, from $301.9 million in the fourth quarter of fiscal 2018, to $267.8 million in the fourth quarter of fiscal 2019. Average cost per dozen purchased from outside shell egg producers decreased 42.3% due to significantly lower egg selling prices in the quarter. Feed cost per dozen for the fourth quarter of fiscal 2019 was $0.411, compared to $0.416 for the same quarter of fiscal 2018, a decrease of 1.2%.\nGross profit, as a percentage of net sales, was 16.4% for fiscal 2019, compared to 24.0% for fiscal 2018. The decrease resulted primarily from lower selling prices for non-specialty eggs.\nWhat is the farm production cost in year ended 2019 as a percentage of total cost?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "635,797 / 1,138,329\nAnswer: 55.85.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the reason for increase in feed costs in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "Increase in feed costs was primarily related to less favorable crop conditions in the south central u. s., which resulted in higher ingredient prices at some of our larger feed mill operations.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the rationale of decrease in average cost per dozen purchased from outside shell egg producers?",
"modality": "text",
"role": "user"
},
{
"data": "Due to significantly lower egg selling prices in the quarter.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the increase / (decrease) in dozen produced in 2019 compared to 2018? ",
"modality": "text",
"role": "user"
},
{
"data": "0.4%.",
"modality": "text",
"role": "assistant"
},
{
"data": "What percentage of total cost does Egg products form a part of in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "29,020 / $1,138,329\nAnswer: 2.55.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the cost of sales per dozen produced in year ended 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "1,138,329 / 876,705\nAnswer: 1.3.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Deferred tax assets (liabilities) consist of the following:\nA valuation allowance has been provided based on the uncertainty of utilizing the tax benefits, mainly related to the following deferred tax assets: • $183.4 million of foreign items, primarily net operating losses; and • $7.7 million of state tax credits.\nFor the year ended December 31, 2019, the valuation allowance decreased by $20.8 million. This is primarily driven by our Reinvent SEE initiatives and decreases in foreign tax rates.\nAs of December 31, 2019, we have foreign net operating loss carryforwards of $899.4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover. The state net operating loss carryforwards totaling $569.3 million expire in various amounts over 1 to 19 years.\nOf deferred tax assets, how much state tax credits were there?",
"modality": "text",
"role": "user"
},
{
"data": "$7.7 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What does the table show?",
"modality": "text",
"role": "user"
},
{
"data": "Deferred tax assets.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much did the valuation allowance decrease by in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$20.8 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change of Net deferred tax assets from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(207.9-150.0)/150.0\nAnswer: 38.6.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage of deferred tax assets in foreign items to valuation allowance in 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "183.4/197.6\nAnswer: 92.81.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the value of Sub-total deferred tax assets as a percentage of Net deferred tax assets for 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "452.9/207.9\nAnswer: 217.85.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "NOTE 14. PROVISION FOR WARRANTY\nThe changes in the amount of provision for warranty are as follows:\nCosts of warranty include the cost of labor and materials to repair a product during the warranty period. The main term of the warranty period is one year. The Company accrues for the estimated cost of the warranty on its products shipped in the provision for warranty, upon recognition of the sale of the product. The costs are estimated based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically. Actual warranty costs are charged against the provision for warranty.\nWhat does cost of warranty include?",
"modality": "text",
"role": "user"
},
{
"data": "The cost of labor and materials to repair a product during the warranty period.",
"modality": "text",
"role": "assistant"
},
{
"data": "How are warranty costs estimated?",
"modality": "text",
"role": "user"
},
{
"data": "Based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically.",
"modality": "text",
"role": "assistant"
},
{
"data": "For what years are the costs of warranty information provided?",
"modality": "text",
"role": "user"
},
{
"data": "2018, 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "Which year had a larger difference in the balance between the start and the end of the year?",
"modality": "text",
"role": "user"
},
{
"data": "2018:(7,955-6,562=1,393); 2019:(16,424-7,955=8,469)\nAnswer: 2019.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in balance at end of year from 2018 to 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(16,424-7,955)/7,955\nAnswer: 106.46.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in balance at start of year from 2018 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": " 7,955 - 6,562 \nAnswer: 1393.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "CUSTOMER STATISTICS\nINTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,441 compared to 4,693 for the same period of the prior year as a result of: • additional connects related to the Florida expansion initiatives and in the MetroCast footprint; • our customers' ongoing interest in high speed offerings; and • growth in both the residential and business sectors.\nVIDEO Fiscal 2019 fourth-quarter video service customers net additions stood at 5,294 compared to net losses of 3,046 for the same period of the prior year mainly from: • the activation of bulk properties in Florida during the fourth quarter of fiscal 2019; and • our customers' ongoing interest in TiVo's digital advanced video services; partly offset by • competitive offers in the industry; and • a changing video consumption environment.\nTELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector. TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector.\nWhat were the total number of internet service customers net additions in fourth quarter 2019? ",
"modality": "text",
"role": "user"
},
{
"data": "2,441.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the total number of video service customers net additions in fourth quarter 2019? ",
"modality": "text",
"role": "user"
},
{
"data": "5,294.",
"modality": "text",
"role": "assistant"
},
{
"data": "What were the total number of telephony service customers net losses in fourth quarter 2019? ",
"modality": "text",
"role": "user"
},
{
"data": "304.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the increase / (decrease) in Net additions (losses) for the Primary service units from 31 Aug 2018 to 31 Aug 2019?",
"modality": "text",
"role": "user"
},
{
"data": "7,431 - 2,797\nAnswer: 4634.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average Net additions (losses) for internet service customers?",
"modality": "text",
"role": "user"
},
{
"data": "(2,441 + 4,693) / 2\nAnswer: 3567.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the average Net additions (losses) for video service customers?",
"modality": "text",
"role": "user"
},
{
"data": "(5,294 + (- 3,046)) / 2\nAnswer: 1124.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Fourth quarter gross profit was $1,081 million and gross margin was 39.3%. On a sequential basis, gross margin increased 140 basis points, mainly driven by improved product mix and better manufacturing efficiencies.\nGross margin decreased 70 basis points year-over-year, mainly impacted by price pressure and unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix and favorable currency effects, net of hedging.\nWhat led to the increase in the gross margin on a sequential basis?",
"modality": "text",
"role": "user"
},
{
"data": "Mainly driven by improved product mix and better manufacturing efficiencies.",
"modality": "text",
"role": "assistant"
},
{
"data": "How much did the gross margin increase on a sequential basis",
"modality": "text",
"role": "user"
},
{
"data": "140 basis points.",
"modality": "text",
"role": "assistant"
},
{
"data": "What led to the decrease in the gross margin year-over-year",
"modality": "text",
"role": "user"
},
{
"data": "Mainly impacted by price pressure and unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix and favorable currency effects, net of hedging.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Gross profit for the period December 31, 2019 and 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "(1,081+1,059) / 2\nAnswer: 1070.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average Gross margin (as percentage of net revenues) for the period December 31, 2019 and 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(39.3+40.0) / 2\nAnswer: 39.65.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the increase/ (decrease) in Gross profit from the period December 31, 2018 to 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "1,081-1,059\nAnswer: 22.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "RSU Activity We grant RSUs, which represent the right to receive shares of our common stock. Vesting for RSUs is contingent upon the holders’ continued employment with us and may be subject to other conditions (which may include the satisfaction of a performance measure). Also, certain of our performance-based RSUs include a range of shares that may be released at vesting which are above or below the targeted number of RSUs based on actual performance relative to the grant date performance measure. If the vesting conditions are not met, unvested RSUs will be forfeited. Upon vesting of the RSUs, we may withhold shares otherwise deliverable to satisfy tax withholding requirements.\nThe following table summarizes our RSU activity with performance-based RSUs presented at the maximum potential shares that could be earned and issued at vesting (amounts in thousands except per share amounts):\nCertain of our performance-based RSUs did not have an accounting grant date as of December 31, 2019, as there is not a mutual understanding between the Company and the employee of the performance terms. Generally, these performance terms relate to operating income performance for future years where the performance goals have not yet been set. As of December 31, 2019, there were 3.2 million performance-based RSUs outstanding for which the accounting grant date has not been set, of which 1.9 million were 2019 grants. Accordingly, no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these RSUs.\nAt December 31, 2019, approximately $96 million of total unrecognized compensation cost was related to RSUs and is expected to be recognized over a weighted-average period of 1.64 years. Of the total unrecognized compensation cost, $50 million was related to performance-based RSUs, which is expected to be recognized over a weighted-average period of 1.63 years. The total grant date fair value of vested RSUs was $147 million, $120 million and $64 million for the years ended December 31, 2019, 2018, and 2017, respectively.\nThe income tax benefit from stock option exercises and RSU vestings was $47 million, $94 million, and $160 million for the years ended December 31, 2019, 2018, and 2017, respectively.\nWhat was the total grant date fair value of vested RSUs in 2019?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$147 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the total grant date fair value of vested RSUs in 2018?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$120 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the income tax benefit from stock option exercises and RSU vestings in 2017?\nAnswer scale should be: million.",
"modality": "text",
"role": "user"
},
{
"data": "$160 million.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the change in the number of unvested RSUs between 2018 and 2019?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "9,328-10,623\nAnswer: -1295.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference in the weighted-average grant date fair value between granted and vested RSUs?",
"modality": "text",
"role": "user"
},
{
"data": "47.86-45.55\nAnswer: 2.31.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the difference in the weighted-average grant date fair value between granted and forfeited RSUs?",
"modality": "text",
"role": "user"
},
{
"data": "54.61-45.55\nAnswer: 9.06.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "The fair value of the option component of the ESPP shares was estimated at the grant date using the Black-Scholes option pricing model with the following weighted\naverage assumptions:\nThe Company issued 266 shares, 231 shares and 183 shares under the ESPP in the years ended December 31, 2019, 2018 and 2017, respectively, at a weighted average\nexercise price per share of $86.51, $77.02, and $73.02, respectively. As of December 31, 2019, the Company expects to recognize $3,531 of the total unamortized compensation cost\nrelated to employee purchases under the ESPP over a weighted average period of 0.37 years.\nWhat is the expected life (in years) of the option component of the ESPP shares in each of the years ended December 31, 2019?",
"modality": "text",
"role": "user"
},
{
"data": "0.5, 0.5, 0.5.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the number of shares issued in the years ended December 31, 2017 to 2019 respectively?",
"modality": "text",
"role": "user"
},
{
"data": "$73.02, $77.02, $86.51.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total unamortized compensation cost related to employee purchases under the ESPP the company expects to recognise as of December 31, 2019?",
"modality": "text",
"role": "user"
},
{
"data": "$3,531.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the percentage change in the total unamortized compensation cost related to employee purchases under the ESPP the company expects to recognise between 2018 and 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(86.51 - 77.02)/77.02 \nAnswer: 12.32.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the total shares issued under the ESPP between December 2017 to 2019?",
"modality": "text",
"role": "user"
},
{
"data": "266 + 231 + 183 \nAnswer: 680.",
"modality": "text",
"role": "assistant"
},
{
"data": "What is the average volatility of the fair value of the option component of the ESPP shares as at December 31, 2019?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(36% + 37%)/2 \nAnswer: 36.5.",
"modality": "text",
"role": "assistant"
}
] |
|
[] | [] | [
{
"data": "0",
"modality": "image",
"role": "user"
},
{
"data": "Americas 2019 Exit Plan\nDuring the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized the actions as of September 30, 2019.\nAmericas 2018 Exit Plan\nDuring the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 31, 2018, resulting in a reduction of 5,000 seats.\nThe Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.\nThe cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of December 31, 2019 (in thousands):\n(1) Included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.\n(2) Included in “Direct salaries and related costs” in the accompanying Consolidated Statements of Operations.\nThe Company has paid a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.\nHow much has the Company paid in total in 2019?",
"modality": "text",
"role": "user"
},
{
"data": "A total of $12.3 million in cash through december 31, 2019, of which $10.4 million related to the americas 2018 exit plan and $1.9 million related to the americas 2019 exit plan.",
"modality": "text",
"role": "assistant"
},
{
"data": "Where are the Severance and related costs included in the accompanying Consolidated Statements of Operations?",
"modality": "text",
"role": "user"
},
{
"data": "General and administrative, direct salaries and related costs.",
"modality": "text",
"role": "assistant"
},
{
"data": "For which years is the Americas Exit Plan accounted for?",
"modality": "text",
"role": "user"
},
{
"data": "2019, 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "In which year was Non-cash impairment charges larger?",
"modality": "text",
"role": "user"
},
{
"data": "5,875>1,582\nAnswer: 2018.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the change in non-cash impairment charges in 2019 from 2018?\nAnswer scale should be: thousand.",
"modality": "text",
"role": "user"
},
{
"data": "1,582-5,875\nAnswer: -4293.",
"modality": "text",
"role": "assistant"
},
{
"data": "What was the percentage change in non-cash impairment charges in 2019 from 2018?\nAnswer scale should be: percent.",
"modality": "text",
"role": "user"
},
{
"data": "(1,582-5,875)/5,875\nAnswer: -73.07.",
"modality": "text",
"role": "assistant"
}
] |
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