tokbokki/tatqa_dataset_filter huggingface dataset:
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 9. Other Liabilities
text: The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated.
text: (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information.
text: (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities.
text: (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019.
text: (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions.
text: (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting.
text: (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

Table:
December 31,
2019
2018
Transaction processing liabilities
$24,465
$4,958
Servicing liabilities(1)
3,796
3,016
Distributions payable(2)
5,978
10,066
Interest rate swap(3)
2,763
—
Tax related liabilities(4)
873
4,412
Deferred lease liabilities(5)
—
2,489
Accruals and other liabilities(6)
9,442
10,110
Other liabilities
$47,317
$35,051

Questions:
question: What did tax related liabilities primarily include?
question: Why were accruals and other liabilities adjusted?
question: Which years does the table show?
question: How many years did servicing liabilities exceed $3,000 thousand?
question: What was the change in the Distributions payable between 2018 and 2019?
question: What was the percentage change in Accruals and other liabilities between 2018 and 2019?
text: Change in Product Mix and Technology Migration
text: Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached.
text: Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Table:
Years Ended December 31,
Process Technologies
2017
2018
2019
%
%
%
14 nanometers and under
0.9
2.6
0.0
28 nanometers
16.2
12.6
11.3
40 nanometers
28.4
25.3
23.1
65 nanometers
12.3
12.5
14.7
90 nanometers
4.9
8.3
13.6
0.11/0.13 micron
11.5
11.6
12.6
0.15/0.18 micron
12.4
13.7
13.1
0.25/0.35 micron
10.0
10.1
8.7
0.50 micron or higher
3.4
3.3
2.9
Total
100.0
100.0
100.0

Questions:
question: In which year were the 65-nanometer technology introduced by the company?
question: What was the contribution of the 28nm and below technologies in 2019?
question: What was the percentage of 14 nanometers and under in 2017?
question: What is the increase / (decrease) in 28 nanometers from 2018 to 2019?
question: What was the average of 40 nanometers?
question: What percentage of total was 90 nanometers in 2019?
text: The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated.
text: (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
text: (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration.
text: (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
text: All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Table:
Years ended December 31,
2018
2019
NT$
NT$
US$
(in thousands)
Audit Fees (1)
52,794
62,040
2,074
Audit-related Fees (2)
1,283
1,095
37
Tax Fees (3)
4,304
3,943
132
Total
58,381
67,078
2,243

Questions:
question: What constitutes Audit fee?
question: What is included in Tax fees?
question: Who approves the audit and non-audit services performed by Ernst & Young?
question: What is the increase / (decrease) in Audit Fees in NT$ from 2018 to 2019?
question: What is the average Audit-related Fees?
question: What is the percentage increase / (decrease) in Tax fees from 2018 to 2019?
text: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
text: All dividends are fully franked at a 30% tax rate.
text: On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019.
text: The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP.
text: Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP.
text: During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

Table:
2019
2018
CENTS PER
TOTAL
DATE OF
CENTS PER
TOTAL
DATE OF
SHARE
AMOUNT
PAYMENT
SHARE
AMOUNT
PAYMENT
$M
$M
Current year interim
45
593
5 April 2019
43
561
6 April 2018
Prior year final
50
657
12 October 2018
50
647
6 October 2017
Prior year special
10
131
12 October 2018
-
–
Dividends paid during the period
105
1,381
93
1,208
Issues of shares to satisfy the dividend
reinvestment plan
(114)
(482)
Dividends received - shares held in trust
-
(2)
Dividends paid in cash
1,267
724

Questions:
question: What is the tax rate that all dividends are franked at?
question: What is the total amount of dividends paid in cash in 2019?
question: What are dividends?
question: What is the nominal difference of the total dividends paid in cash between 2018 and 2019?
question: What is the average cents per share during the current year interim for 2018 and 2019?
question: What is the percentage constitution of the prior year special in the total dividends paid during the period of 2019?
text: Relative importance of spend on pay
text: The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders.
text: 1 Represents dividends paid in each financial year
text: 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

Table:
FY19
FY18
Change
$M
$M
%
Shareholder distributions – dividends1
23.9
21.8
10%
Total employee expenditure2
370.1
361.9
2%

Questions:
question: What does shareholder distributions - dividends in the table represent?
question: What does total employee expenditure in the table include?
question: What are the components in the table during the analysis of the relative importance of spend on pay?
question: In which year was Total employee expenditure larger?
question: What was the change in the Shareholder distributions – dividends in 2019 from 2018?
question: What was the average total employee expenditure across 2018 and 2019?
text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 10: ACCRUED EXPENSES AND OTHER LIABILITIES
text: Accrued expenses and other liabilities as of December 31, 2019 and 2018 consisted of the following:

Table:
December 31, 2019
December 31, 2018
Payroll
$6,701
$15,264
Accrued interest
35,926
40,903
Accrued voyage expenses
—
3,643
Accrued running costs
—
42,212
Provision for estimated losses on vessels under time charter
—
1,604
Audit fees and related services
234
292
Accrued taxes
8,002
6,268
Professional fees
317
1,251
Other accrued expenses
—
12,215
Total accrued expenses
$51,180
$123,652

Questions:
question: Which years does the table provide information for Accrued expenses and other liabilities?
question: What was the accrued interest in 2018?
question: What was the accrued running costs in 2018?
question: How many years did professional fees exceed $1,000 thousand?
question: What was the change in accrued taxes between 2018 and 2019?
question: What was the percentage change in the total accrued expenses between 2018 and 2019?
text: Item 6. Selected Financial Data
text: Various factors affecting the comparability of the information included in the table above are discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Table:
Year Ended October 31,
2019
2018
2017
2016
2015
(In thousands, except per share data) 
Net sales 
$3,440,258
$3,236,004
$3,342,226
$2,816,057
$2,803,480
Operating income 
67,994
29,700
425,239
294,111
335,998
Net income 
53,294
61,431
279,745
188,961
216,001
Basic earnings per share 
2.41
2.70
12.30
8.37
9.52
Diluted earnings per share 
2.41
2.70
12.30
8.37
9.52
Working capital 
365,430
367,600
650,817
465,135
396,834
Total assets 
1,774,134
1,659,440
1,733,243
1,422,700
1,246,752
Long-term debt, less current maturities 
55,000
—
—
—
—
Stockholders’ equity 
1,417,675
1,387,893
1,432,862
1,190,262
1,029,861
Cash dividends declared per share 
$1.28
$1.28
$2.04
$1.90
$1.38

Questions:
question: What is the net sales for fiscal years 2019 and 2018 respectively?
question: What is the operating income for fiscal years 2019 and 2018 respectively?
question: What data does the table contain?
question: What is the average cash dividends declared per share for fiscal years 2017 to 2019?
question: What is the change in operating income between fiscal years 2019 and 2018?
question: What is the average basic earnings per share for fiscal years 2017 to 2019?
text: Disaggregated Revenue
text: The table below includes the Company’s revenue for the fiscal year ended September 28, 2019 disaggregated by geographic reportable segment and market sector (in thousands):

Table:
Fiscal Year Ended September 28, 2019
Reportable Segment:
AMER 
APAC 
EMEA 
Total
Market Sector:
Healthcare/Life Sciences 
$488,851
$602,922
$128,225
$1,219,998
Industrial/Commercial 
359,381
534,971
86,868
981,220
Aerospace/Defense 
317,558
186,486
84,556
588,600
Communications 
256,523
113,329
4,764
374,616
     External revenue 
1,422,313
1,437,708
304,413
3,164,434
Inter-segment sales 
6,995
119,497
5,520
132,012
    Segment revenue 
$1,429,308
$1,557,205
$309,933
$3,296,446

Questions:
question: Which geographic reportable segments does the table provide information for the Company's revenue?
question: What was the total revenue from the Healthcare/Life Sciences segment?
question: What was the revenue from AMER for Aerospace/Defense?
question: How many geographical segments did external revenue exceed $1,000,000 thousand?
question: What was the percentage constituent of total external revenue to segment revenue?
question: What was the revenue from AMER from Industrial/Commercial as a percentage of the total revenue from Industrial/Commercial?
text: A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
text: The provision for uncertain tax positions relates to business in territories outside of the US.
text: The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity.
text: The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years.
text: Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Table:
Year Ended December 31,
2019
2018
2017
Balance at January 1
$1,402
$1,271
$276
Increases for tax positions related to the current year
—
131
995
Decreases for tax positions related to the current year
(1,402)
—
—
Balance at December 31
$—
$1,402
$1,271

Questions:
question: Which periods are state income tax returns subject to examination?
question: What do the provisions for uncertain tax positions relate to?
question: What does the company classify interest and penalties on uncertain tax positions as?
question: What is the change in balance between 2018 and 2019 at January 1?
question: What is the change in balance between 2017 and 2018 at January 1?
question: What is the percentage change in balance at January 1 and December 31 in 2017?
text: The following table summarizes the components of net periodic pension cost recognized in the consolidated statements of operations for the plans for the years ended December 31, 2019, 2018 and 2017:
text: The components of net periodic pension cost other than the service cost component are included in other, net within other income (expense) in the consolidated statements of operations.
text: In 2019, we purchased a group annuity contract to transfer the pension benefit obligations and annuity administration for a select group of retirees or their beneficiaries to an annuity provider. Upon issuance of the group annuity contract, the pension benefit obligation of $24.4 million for approximately 500 participants was irrevocably transferred to the annuity provider. The purchase of the group annuity was funded directly by the assets of the Pension Plans. During the year ended December 31, 2019, we recognized a pension settlement charge of $6.7 million as a result of the transfer of the pension liability to the annuity provider and other lump sum payments made during the year.
text: In 2018 and 2017, the Retirement Plan was amended to freeze benefit accruals under the cash balance benefit plan for certain participants under collective bargaining agreements. As a result of these amendments, we recognized a pre-tax curtailment gain of $1.2 million and $1.3 million as a component of net periodic pension cost during the years ended December 31, 2018 and 2017, respectively.

Table:
(In thousands)
2019
2018
2017
Service cost
$ 50
$ 5,809
$ 3,055
Interest cost
30,327
28,870
21,882
Expected return on plan assets
(34,627)
(38,640)
(28,459)
Amortization of:
Net actuarial loss
2,890
6,110
6,244
Prior service cost (credit)
123
(204)
(316)
Plan curtailment
—
(1,156)
(1,337)
Plan settlement
6,726
94
17
Net periodic pension cost
$ 5,489
$ 883
$ 1,086

Questions:
question: What is the service cost for 2019?
question: In 2019, what was the pension settlement charge recognized?
question: What was the pre-tax curtailment gain in 2018?
question: What was the service cost increase / (decrease) from 2018 to 2019?
question: What was the average interest cost for 2017-2019?
question: What was the average net actuarial loss for 2017-2019?
text: Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization.
text: Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.

Table:
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Developed technology
$857
13%
14%
$758
Cloud services and license support agreements and related relationships
712
-3%
-3%
731
Other
120
-9%
-9%
131
Total amortization of intangible assets
$1,689
4%
4%
$1,620

Questions:
question: How much was the average total amortization of intangible assets in 2018 and 2019?
question: What was the total amount amortized for the categories of cloud services and license support agreements and related relationships and other in 2018?
question: How much less did the company spend on "developed technology" in 2018 than 2019?
question: Which note can investors refer to for additional information regarding Oracle's intangible assets and related amortization?
question: Where did the company acquire its intangible assets?
question: Why did amortization of intangible assets increase in fiscal 2019 relative to fiscal 2018?
text: Issuer Purchases of Equity Securities
text: (a) During the fourth quarter of 2015, Lifeway publicly announced a share repurchase program. On November 1, 2017, the our Board of Directors amended the 2015 stock repurchase program (the “2017 amendment”), by adding to (i.e., exclusive of the shares previously authorized under the 2015 stock program repurchase) the authorization the lesser of $5,185 or 625 shares. The program has no expiration date.

Table:
Period
Total number of shares purchased
Average price paid per share
Total number of shares purchased as part of a publicly announced program (a)
Approximate Dollar Value of Shares that may yet be Purchased under the Plans or Programs ($ in thousands)
1/1/2018 to 1/31/2018
106,441
$ 8.22
106,441
$ 5,007
2/1/2018 to 2/28/2018
24,486
$ 7.21
24,486
$ 4,830
4/1/2018 to 4/30/2018
15,433
$ 6.09
15,433
$ 4,736
6/1/2018 to 6/30/2018
4,143
$ 5.46
4,143
$ 4,714
8/1/2018 to 8/31/2018
1,332
$ 3.96
1,332
$ 4,709
9/1/2018 to 9/30/18
40,364
$ 3.35
40,364
$ 4,573
11/1/2018 to 11/30/18
17,228
$ 2.99
17,228
$ 4,522
12/1/2018 to 12/31/18
8,305
$ 2.25
8,305
$ 4,503
Fiscal Year 2018
217,732
$ 6.33
217,732
$ 4,503
1/1/2019 to 1/31/2019
46,743
$ 2.54
46,743
$ 4,384
2/1/2019 to 2/28/2019
9,100
$ 2.75
9,100
$ 4,358
3/1/2019 to 3/31/2019
26,932
$ 2.24
26,932
$ 4,298
4/1/2019 to 4/30/2019
4,300
$ 2.24
4,300
$ 4,288
5/1/2019 to 5/31/2019
57,817
$ 2.49
57,817
$ 4,145
6/1/2019 to 6/30/2019
11,146
$ 2.32
11,146
$ 4,119
8/1/2019 to 8/31/2019
37,567
$ 2.69
37,567
$ 4,018
9/1/2019 to 9/30/2019
17,531
$ 2.98
17,531
$ 3,965
Fiscal Year 2019
211,136
$ 2.55
211,136
$ 3,965

Questions:
question: When did Lifeway publicly announce their share repurchase program?
question: What is the total number of shares purchased in fiscal year 2018 and 2019 respectively?
question: What is the expiration date of Lifeway's share repurchase program?
question: What is the change in the total number of shares purchased between fiscal years 2018 and 2019?
question: What is the percentage change of the average price paid per share between fiscal year 2018 and 2019?
question: Which fiscal year has the highest total number of shares purchased?
text: Assumptions
text: Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
text: (1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
text: (2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.

Table:
Pension
2019
2018
2017
Net periodic benefit cost:
Expected long-term return on plan assets(1)
3.6%
3.8%
3.3%
Rate of compensation increase
4.4%
3.3%
2.7%
Discount rate
2.2%
2.1%
1.9%
Projected benefit obligation:
Expected long-term return on plan assets
2.0%
3.6%
4.0%
Rate of compensation increase
4.3%
4.4%
4.4%
Discount rate(2)
1.7%
2.2%
2.3%

Questions:
question: What was the Expected long-term return on plan assets assumption used in calculating net periodic benefit cost based on?
question: What was the discount rate used to state?
question: What was the rate of compensation increase in 2019?
question: What was the percentage change in the net periodic benefit cost discount rate between 2018 and 2019?
question: What was the percentage change in the net periodic benefit cost rate of compensation increase between 2017 and 2018?
question: What was the percentage change in the projected benefit obligation discount rate between 2018 and 2019?