tokbokki/tatqa_dataset_filter huggingface dataset:
text: 16. Restructuring and other exit costs, net
text: During the fourth quarter of fiscal year 2018, the Board of Directors approved a world-wide restructuring plan (“Fiscal 2018 Plan”) to support the Company's strategic priorities of completing the subscription transition, digitizing the Company, and re-imagining manufacturing, construction, and production. Through the restructuring, Autodesk seeks to reduce its investments in areas not aligned with its strategic priorities, including in areas related to research and development and go-to-market activities. At the same time, Autodesk plans to further invest in strategic priority areas related to digital infrastructure, customer success, and construction. By re-balancing resources to better align with the Company’s strategic priorities, Autodesk is positioning itself to meet its long-term goals. This world-wide restructuring plan included a reduction in force of approximately 11% of the Company’s workforce, or 1,027 employees, and the consolidation of certain leased facilities. By January 31, 2019, the personnel and facilities related actions included in this restructuring plan were substantially complete.
text: During Fiscal 2019, restructuring charges under the Fiscal 2018 Plan included $39.2 million in employee termination benefits and $3.2 million in lease termination and other exit costs.
text: The following tables set forth the restructuring charges and other facility exit costs, net during the fiscal years ended January 31, 2019 and 2018:
text: (1) Adjustments primarily relate to the impact of foreign exchange rate changes, settlement of lease contracts, and certain write offs related to fixed assets.
text: (2) The current portions of the reserve are recorded in the Consolidated Balance Sheets under “Other accrued liabilities.” There was no non-current portion as of January 31, 2019.

Table:
Balances, January 31, 2018
Additions
Payments
Adjustments (1)
Balances, January 31, 2019
Fiscal 2018 Plan
Employee terminations costs
$53.0
$39.2
$(89.7)
$(0.5)
$2.0
Facility terminations and other exit costs
2.5
3.2
(5.7)
0.1
0.1
Total
$55.5
$42.4
$(95.4)
$(0.4)
$2.1
Current portion (2)
$55.5
$2.1
Total
$55.5
$2.1

Questions:
question: What was the employee termination costs as a proportion of total costs in 2018?
answer: 0.95
derivation: 53.0/55.5
text: 7. INCOME TAXES:
text: The components of income tax expense from operations for fiscal 2019 and fiscal 2018 consisted of the following:

Table:
2019
2018
Current: Federal
$1,139,927
$1,294,253
Current: State
428,501
423,209
1,568,428
1,717,462
Deferred: Federal
34,466
(470,166)
Deferred: State
6,106
(83,296)
40,572
(553,462)
Income tax expense
$1,609,000
$1,164,000

Questions:
text: Loan-to-value (LTV): TORM defines Loan-to-value (LTV) ratio as Vessel values divided by net borrowings on the vessels.
text: LTV describes the net debt ratio on the vessel, and is used by TORM to describe the financial situation, the liquidity risk as well as to express the future possibilities to raise new capital by new loan facilities.

Table:
USDm
2019
2018
2017
Vessel values including newbuildings (broker values)
1,801.5
1,675.1
1,661.1
Total (value)
1,801.5
1,675.1
1,661.1
Borrowings
863.4
754.7
753.9
- Hereof debt regarding Land and buildings & Other plant and operating equipment
-8.7
-
-
Committed CAPEX on newbuildings
51.2
258.0
306.9
Loans receivables
-4.6
-
-
Cash and cash equivalents, including restricted cash
-72.5
-127.4
-134.2
Total (loan)
828.8
885.3
926.6
Loan-to-value (LTV) ratio
46.0%
52.9%
55.8%

Questions:
question: In which year was the LTV ratio the largest?
answer: 2017
derivation: 55.8%>52.9%>46.0%
question: What was the change in Total (loan) in 2019 from 2018?
answer: -56.5
derivation: 828.8-885.3
scale: million
question: What was the percentage change in Total (loan) in 2019 from 2018?
answer: -6.38
derivation: (828.8-885.3)/885.3
scale: percent
text: The differences between income tax expense (benefit) at the Company’s effective income tax rate and income tax
expense at the statutory federal income tax rate were as follows:
text: In December 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”), which among other matters reduced the United States corporate tax rate from 35% to 21% effective January 1, 2018. In fiscal 2018, the Company recorded a $43 million tax benefit primarily related to the remeasurement of certain deferred tax assets and liabilities.
text: Federal and state income taxes of $36.5 million, $2.1 million, and $3.7 million were paid in fiscal years 2019, 2018, and 2017, respectively. Federal and state income taxes of $418,000, $47.2 million, and $17.6 million were refunded in fiscal years 2019, 2018, and 2017, respectively.
text: The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. As of June 1, 2019, there were no uncertain tax positions that resulted in any adjustment to the Company’s provision for income taxes.
text: We are under audit by the IRS for the fiscal years 2013 through 2015. We are subject to income tax in many jurisdictions within the U.S., and certain jurisdictions are under audit by state and local tax authorities. The resolutions of these audits are not expected to be material to our consolidated financial statements. Tax periods for all years beginning with fiscal year 2013 remain open to examination by federal and state taxing jurisdictions to which we are subject.

Table:
Fiscal year end
June 1, 2019
June 2, 2018
June 3, 2017
Statutory federal income tax (benefit)
$14,694
$34,105
$(39,950)
State income tax (benefit)
2,164
3,200
(3,193)
Domestic manufacturers deduction
—
(2,545)
4,095
Enacted rate change
—
(42,973)
—
Tax exempt interest income
(197)
(101)
(206)
Other, net
(918)
(545)
(613)
$15,743
$(8,859)
$(39,867)

Questions:
question: What was the increase / (decrease) in the Statutory federal income tax (benefit) from 2018 to 2019?
answer: -19411
derivation: 14,694 - 34,105
scale: thousand
question: What was the average Tax exempt interest income?
answer: -168
derivation: - (197 + 101 + 206) / 3
scale: thousand
question: What was the percentage change in the Domestic manufacturers deduction from 2017 to 2018?
answer: -162.15
derivation: -2,545 / 4,095 - 1
scale: percent
text: 8. Stock option and award plan: (Continued)
text: The accounting for equity-based compensation expense requires the Company to make estimates and judgments that affect its financial statements. These estimates for stock options include the following.
text: Expected Dividend Yield—The Company uses an expected dividend yield based upon expected annual dividends and the Company’s stock price.
text: Expected Volatility—The Company uses its historical volatility for a period commensurate with the expected term of the option.
text: Risk-Free Interest Rate—The Company uses the zero coupon US Treasury rate during the quarter having a term that most closely resembles the expected term of the option.
text: Expected Term of the Option—The Company estimates the expected life of the option term by analyzing historical stock option exercises.
text: Forfeiture Rates—The Company estimates its forfeiture rate based on historical data with further consideration given to the class of employees to whom the options or shares were granted.
text: The weighted-average per share grant date fair value of options was $8.92 in 2019, $8.45 in 2018 and $7.06 in 2017. The following assumptions were used for determining the fair value of options granted in the three years ended December 31, 2019:

Table:
Years Ended December 31
Black-Scholes Assumptions
2019
2018
2017
Dividend yield
4.5%
4.6%
4.1%
Expected volatility
28.3%
28.7%
27.1%
Risk-free interest rate
2.5%
2.5%
2.0%
Expected life of the option term (in years)
4.3
4.4
4.5

Questions:
question: What are the respective dividend yield in 2017 and 2018?
answer: 4.1%
4.6%
question: What are the respective dividend yield in 2018 and 2019?
answer: 4.6%
4.5%
question: What are the respective expected volatility in 2017 and 2018?
answer: 27.1%
28.7%
question: What is the average dividend yield in 2017 and 2018?
answer: 4.35
derivation: (4.1% + 4.6%)/2 
scale: percent
question: What is the average dividend yield in 2018 and 2019?
answer: 4.55
derivation: (4.6% + 4.5%)/2 
scale: percent
question: What is the average expected volatility in 2017 and 2018?
answer: 27.9
derivation: (27.1% + 28.7%)/2 
scale: percent
text: 2 Alternative performance measures continued
text: Net debt to earnings before interest, tax, depreciation and amortisation (EBITDA)
text: To assess the size of the net debt balance relative to the size of the earnings for the Group, we analyse net debt as a proportion of EBITDA. EBITDA is calculated by adding back depreciation and amortisation of owned property, plant and equipment, software and development to adjusted operating profit. Net debt excludes IFRS 16 lease liabilities. The net debt to EBITDA ratio is calculated as follows:
text: The components of net debt are disclosed in Note 24.

Table:
2019
2018
£m
£m
Adjusted operating profit
282.7
264.9
Depreciation and amortisation of property, plant and equipment, software and development
34.3
32.9
Earnings before interest, tax, depreciation and amortisation
317.0
297.8
Net debt
295.2
235.8
Net debt to EBITDA
0.9
0.8

Questions:
question: In which year was the net debt to EBITDA ratio larger?
answer: 2019
derivation: 0.9>0.8
question: What was the change in net debt from 2018 to 2019?
answer: 59.4
derivation: 295.2-235.8
scale: million
question: What was the percentage change in net debt from 2018 to 2019?
answer: 25.19
derivation: (295.2-235.8)/235.8
scale: percent
text: The Company’s top ten clients accounted for 42.2%, 44.2% and 46.9% of its consolidated revenues during the years ended December 31, 2019, 2018 and 2017, respectively.
text: The following table represents a disaggregation of revenue from contracts with customers by delivery location (in thousands):

Table:
Years Ended December 31,
2019
2018
2017
Americas:
United States
$614,493
$668,580
$644,870
The Philippines
250,888
231,966
241,211
Costa Rica
127,078
127,963
132,542
Canada
99,037
102,353
112,367
El Salvador
81,195
81,156
75,800
Other
123,969
118,620
118,853
Total Americas
1,296,660
1,330,638
1,325,643
EMEA:
Germany
94,166
91,703
81,634
Other
223,847
203,251
178,649
Total EMEA
318,013
294,954
260,283
Total Other
89
95
82
$1,614,762
$1,625,687
$1,586,008

Questions:
question: In which year was Total Other largest?
answer: 2018
derivation: 95>89>82
question: What was the percentage change in Total Other in 2018 from 2017?
answer: 15.85
derivation: (95-82)/82
scale: percent
text: Global Financing Receivables and Allowances
text: The following table presents external Global Financing receivables excluding residual values, the allowance for credit losses and immaterial miscellaneous receivables:
text: (1) Includes deferred initial direct costs which are eliminated in IBM’s consolidated results.
text: The percentage of Global Financing receivables reserved was 1.0 percent at December 31, 2019, compared to 0.9 percent at December 31, 2018. The decline in the allowance for credit losses was driven by write-offs of $64 million, primarily of receivables previously reserved, and net releases of $7 million as a result of lower average asset balances in client and commercial financing. See note K, “Financing Receivables,” for additional information.

Table:
($ in millions)
At December 31:
2019
2018
Recorded investment (1)
$22,446
$31,182
Specific allowance for credit losses
177
220
Unallocated allowance for credit losses
45
72
Total allowance for credit losses
221
292
Net financing receivables
$22,224
$30,890

Questions:
question: What is the total allowance for credit losses in 2019?
answer: 221
scale: million
question: What is the increase / (decrease) in the recorded investment from 2018 to 2019?
answer: -8736
derivation: 22,446 - 31,182
scale: million
question: What is the average Specific allowance for credit losses?
answer: 198.5
derivation: (177 + 220) / 2
scale: million
question: What is the percentage increase / (decrease) in the Net financing receivables from 2018 to 2019?
answer: -28.05
derivation: 22,224 / 30,890 - 1
scale: percent
text: Stock Options
text: The following table summarizes stock option activity under the Company’s stock option plans during the fiscal years ended September 30, 2019, 2018, and 2017:
text: The Company recognized $0.7 million, $1.4 million, and $1.0 million in stock-based compensation expense related to outstanding stock options in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had $2.0 million of unrecognized compensation expense related to outstanding stock options expected to be recognized over a weighted-average period of approximately three years.
text: Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the weighted-average exercise price, multiplied by the number of options outstanding and exercisable. The total intrinsic value of options exercised during the fiscal years ended September 30, 2019, 2018, and 2017 was $11.1 million, $1.4 million, and $1.4 million, respectively. The per-share weighted-average fair value of options granted during the fiscal years ended September 30, 2019, 2018, and 2017 was $5.07, $4.56, and $4.28, respectively. The aggregate intrinsic value of options outstanding as of September 30, 2019 and 2018, was $4.9 million and $8.7 million, respectively.

Table:
Number of Shares
Weighted-Average Exercise Price Per Share
Weighted-Average Remaining Contractual Term (in Years)
Outstanding at September 30, 2016
3,015,374
$3.95
6.4
Granted
147,800
$7.06
Exercised
(235,514)
$2.92
Canceled
(81,794)
$3.59
Outstanding at September 30, 2017
2,845,866
$4.21
5.4
Granted
299,397
$8.60
Exercised
(250,823)
$2.96
Canceled
(88,076)
$5.23
Outstanding at September 30, 2018
2,806,364
$4.75
4.6
Granted
409,368
$9.59
Exercised
(1,384,647)
$3.25
Canceled
(144,183)
$6.62
Outstanding at September 30, 2019
1,686,902
7.00
5.4

Questions:
question: What is the number of shares outstanding as of September 30, 2018?
answer: 2,806,364
question: What is the total price of shares that were exercised or canceled between 2016 and 2017?
answer: 981341.34
derivation: (235,514*2.92)+(81,794*3.59) 
question: What is the proportion of granted shares between 2017 and 2018 over outstanding shares at September 30, 2017?
answer: 0.11
derivation: 299,397/2,845,866 
question: What is the price of outstanding shares on September 30, 2019?
answer: 11808314
derivation: 1,686,902*7.00
text: In 2019, 2018 and 2017, we adopted the revised mortality tables and projection scales released by the Society of Actuaries, which decreased the projected benefit obligation of our benefit plans by $4 million, $38 million and $113 million, respectively. The change in the projected benefit obligation of our benefit plans was recognized as part of the net actuarial (gain) loss and is included in accumulated other comprehensive loss, a portion of which is subject to amortization over the remaining estimated life of plan participants, which was approximately 16 years as of December 31, 2019.
text: The following tables summarize the change in the benefit obligations for the Combined Pension Plan and post-retirement benefit plans:

Table:
Combined Pension Plan
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Change in benefit obligation
Benefit obligation at beginning of year
$11,594
13,064
13,244
Service cost
56
66
63
Interest cost
436
392
409
Plan amendments
(9)
—
—
Special termination benefits charge
6
15
—
Actuarial (gain) loss
1,249
(765)
586
Benefits paid from plan assets
(1,115)
(1,178)
(1,238)
Benefit obligation at end of year
$12,217
11,594
13,064

Questions:
question: What is the total special termination benefits charge in 2018 and 2019?
answer: 21
derivation: 6+15
scale: million
question: Which year has the lowest service cost?
answer: 2019
derivation: 56<63<66
question: What is the percentage change in interest cost in 2019 from 2018?
answer: 11.22
derivation: (436-392)/392
scale: percent
text: Other assets consist of the following (in thousands):
text: (1) In the first quarter of fiscal 2019, we invested 3.0 million Euro ($3.4 million) in 3D-Micromac AG, a private company in Germany. The investment is included in other assets and is being carried on a cost basis and will be adjusted for impairment if we determine that indicators of impairment exist at any point in time.

Table:
Fiscal year-end
2019
2018
Assets related to deferred compensation arrangements (see Note 13)
$35,842
$37,370
Deferred tax assets (see Note 16)
87,011
64,858
Other assets(1)
18,111
9,521
Total other assets
$140,964
$111,749

Questions:
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: The long-term deferred tax assets and long-term deferred tax liabilities are as follows below:
text: At each reporting date, we weigh all available positive and negative evidence to assess whether it is more-likely-than-not that the Company's deferred tax assets, including deferred tax assets associated with accumulated loss carryforwards and tax credits in the various jurisdictions in which it operates, will be realized. As of December 31, 2019, and 2018, we recorded deferred tax assets related to certain U.S. state and non-U.S. income tax loss carryforwards of $4,724 and $4,647, respectively, and U.S. and non- U.S. tax credits of $15,964 and $16,909, respectively. The deferred tax assets expire in various years primarily between 2021 and 2039.
text: Generally, we assess if it is more-likely-than-not that our net deferred tax assets will be realized during the available carry-forward periods. As a result, we have determined that valuation allowances of $8,011 and $8,274 should be provided for certain deferred tax assets at December 31, 2019, and 2018, respectively. As of December 31, 2019, the valuation allowances relate to certain U.S. state and non-U.S. loss carry-forwards and certain U.S. state tax credits that management does not anticipate will be utilized.
text: No valuation allowance was recorded in 2019 against the U.S. federal foreign tax credit carryforwards of $5,785, which expire in varying amounts between 2023 and 2029 as well as the research and development tax credits of $7,495, which expire in varying amounts between 2021 and 2039. We assessed the anticipated realization of those tax credits utilizing future taxable income projections. Based on those projections, management believes it is more-likely-than-not that we will realize the benefits of these credit carryforwards.

Table:
As of December 31,
2019
2018
Non-current deferred tax assets
$19,795
$22,201
Non-current deferred tax liabilities
$(5,637)
$(3,990)
Total net deferred tax assets
$14,158
$18,211

Questions:
question: What was the percentage change in the Total net deferred tax assets between 2018 and 2019?
answer: -22.26
derivation: (14,158-18,211)/18,211
scale: percent
text: The performance rights sub-plan has also been used to compensate new hires for foregone equity, and ensure that key employees are retained to protect and deliver on the Group’s strategic direction. It has been offered to:
text: Executives of newly acquired businesses in order to retain intellectual property during transition periods; or
text: Attract new executives, generally from overseas; or
text: Middle management or executives deemed to be top talent who had either no or relatively small grants scheduled to vest over the ensuing two years.
text: Sign-on and retention rights generally do not have performance measures attached to them due to the objective of retaining key talent and vest subject to the executive remaining employed by the Group, generally for two or more years.
text: The performance rights sub-plan has also been used to compensate employees of the Group. Participants are required to meet a service condition and other performance measures to gain access to the performance rights.
text: The following table summarises movements in outstanding rights:

Table:
2019
2018
NO. OF RIGHTS
NO. OF RIGHTS
Outstanding at start of period
10,692,594
6,737,076
Granted during the period
4,465,617
5,691,731
Vested during the period
(182,601)
(586,663)
Lapsed during the period
(1,497,852)
(1,149,550)
Outstanding at end of period
13,477,758
10,692,594

Questions:
question: What is the outstanding number of rights at end of period in 2019?
answer: 13,477,758
question: What is the difference in the number of rights 'granted during the period' between 2018 and 2019?
answer: 1226114
derivation: 5,691,731 - 4,465,617 
question: What is the average number of rights 'outstanding at end of period' for 2018 and 2019?
answer: 12085176
derivation: (13,477,758 + 10,692,594)/2 
question: What is the percentage increase in the number of rights 'outstanding at the start of period' from 2018 to 2019? 
answer: 58.71
derivation: (10,692,594 - 6,737,076)/6,737,076 
scale: percent
text: According to the regulations of Taiwan Financial Supervisory Commission (FSC), UMC is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity, such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations, at every year-end. Such special reserve is prohibited from distribution. However, if any of the debit elements is reversed, the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits.
text: The distribution of earnings for 2018 was approved by the stockholders’ meeting held on June 12, 2019, while the distribution of earnings for 2019 was approved by the Board of Directors’ meeting on April 27, 2020. The details of distribution are as follows:

Table:
Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)
Cash dividend per share (NT dollars)
2018
2019
2018
2019
Legal reserve
$707,299
$963,947
Special reserve
14,513,940
(3,491,626)
Cash dividends
6,916,105
9,765,155
$0.58
$0.75

Questions:
question: What was the legal reserve amount in 2019?
answer: $963,947
question: What was the cash dividend per share in 2019?
answer: $0.75
question: What is the average Legal reserve within Appropriation of earnings?
answer: 835623
derivation: (707,299+963,947) / 2
scale: thousand
question: What is the increase/ (decrease) in Legal reserve within Appropriation of earnings from 2018 to 2019?
answer: 256648
derivation: 963,947-707,299
scale: thousand
question: What is the increase/ (decrease) in Cash dividends within Appropriation of earnings from 2018 to 2019?
answer: 2849050
derivation: 9,765,155-6,916,105
scale: thousand