tokbokki/tatqa_dataset_filter huggingface dataset:
text: 30. Financial instruments and financial risk management continued
text: b) Credit risk continued
text: The composition of trade receivables at 31 December is as follows:
text: The Group closely monitors amounts due from customers and performs activities such as credit checks and reviews of payment history and has put in place appropriate credit approval limits. Based on these procedures, management assessed the quality of those receivables that are past due but not impaired as low risk.
text: The receivables’ provision is based on expected credit losses. The movement on the provision during the year is given in note 20. The value of impaired trade receivables is $1.4 million (2018 $0.9 million). For all other financial assets, the maximum exposure to credit risk is represented by the carrying amount.

Table:
2019
2018
$ million
$ million
Neither impaired nor past due
115.3
99.8
Past due but not impaired:
– Less than 30 days overdue
8.6
16.8
– 30 to 60 days
3.6
3.2
– Over 60 days
1.2
3.6
Trade receivables
128.7
123.4

Questions:
question: In which year was the amount of trade receivables larger?
answer: 2019
derivation: 128.7>123.4
question: What was the change in trade receivables?
answer: 5.3
derivation: 128.7-123.4
scale: million
question: What was the percentage change in trade receivables?
answer: 4.29
derivation: (128.7-123.4)/123.4
scale: percent
text: 6.3 Changes in group structure
text: Discontinued operations
text: On 21 December 2018, the Group executed a share sale agreement to sell Infochoice Pty Ltd, a wholly owned subsidiary.
text: At 30 June 2019, Infochoice Pty Ltd was classified as a discontinued operation. The business of Infochoice Pty Ltd represented the Group’s financial services and products comparison operating segment. With Infochoice Pty Ltd being classified as a discontinued operation, its operating results are no longer presented in the segment note. The sale of Infochoice Pty Ltd was completed on 18 February 2019. The results of Infochoice Pty Ltd for the period are presented below:

Table:
CONSOLIDATED
JUN 2019 $’000
JUN 2018 $’000
Revenue
426
1,208
Expenses
(1,035)
(989)
Operating income
(609)
219
Interest revenue
5
9
Impairment of other intangible assets
(603)
(16,902)
Profit/(loss) before tax from discontinued operations
(1,207)
(16,674)
Tax benefit/(expense) related to current pre-tax loss
(1,150)
(55)
Post-tax profit/(loss) of  discontinued operations
(2,357)
(16,729)

Questions:
question: What is the Post-tax loss of  discontinued operations in 2019?
answer: 2,357
scale: thousand
question: What is the percentage change in the revenue from 2018 to 2019?
answer: -64.74
derivation: (426-1,208)/1,208
scale: percent
question: What is the percentage change in the interest revenue from 2018 to 2019?
answer: -44.44
derivation: (5-9)/9
scale: percent
question: In which year is there a higher revenue?
answer: 2018
derivation: Find the year with the higher revenue
text: 7. Property, Plant and Equipment
text: Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:

Table:
June 30,
($ in millions)
2019
2018
Land
$35.6
$34.8
Buildings and building equipment
512.9
500.0
Machinery and equipment
2,183.6
2,129.0
Construction in progress
150.7
83.6
Total at cost
2,882.8
2,747.4
Less: accumulated depreciation and amortization
1,516.6
1,434.0
Total property, plant, and equipment
$1,366.2
$1,313.4

Questions:
question: What was the amount of Land in 2019?
answer: $35.6
question: What was the amount of  Buildings and building equipment in 2018?
answer: 500.0
question: In which year was the amount of Land larger?
answer: 2019
derivation: 35.6>34.8
question: What was the change in Buildings and building equipment in 2019 from 2018?
answer: 12.9
derivation: 512.9-500.0
scale: million
question: What was the percentage change in Buildings and building equipment in 2019 from 2018?
answer: 2.58
derivation: (512.9-500.0)/500.0
scale: percent
text: Note 10. Intangible Assets and Goodwill
text: Intangible assets consist of the following (in millions):

Table:
March 31, 2019
Gross Amount
Accumulated Amortization
Net Amount
Core and developed technology
$7,413.0
$(1,112.9)
$6,300.1
Customer-related
917.1
(544.0)
373.1
In-process research and development
7.7
—
7.7
Distribution rights
0.3
(0.2)
0.1
Other
7.3
(2.7)
4.6
Total
$8,345.4
$(1,659.8)
$6,685.6

Questions:
text: The Company estimates the fair values of stock options using the Black-Scholes option-pricing model on the date of grant.For the years ended December 31, 2019 and 2018, the assumptions used in the Black-Scholes option pricing model, which was used to estimate the grant date fair value per option, were as follows:
text: The risk-free interest rate is the United States Treasury rate for the day of the grant having a term equal to the life of the equity instrument. The volatility is a measure of the amount by which the Company’s share price has fluctuated or is expected to fluctuate; the Company used its common stock volatility along with the average of historic volatilities of comparative companies. The dividend yield is zero as the Company has not made any dividend payment and has no plans to pay dividends in the foreseeable future. The Company determines the expected term of its stock option awards by using the simplified method, which assumes each vesting tranche of the award has a term equal to average of the contractual term and the vesting period.
text: As of December 31, 2019, total compensation cost not yet recognized related to unvested stock options was approximately $0.8 million, which is expected to be recognized over a weighted-average period of 2.3 years.

Table:
2019
2018
Employee Grants
Employee Grants
Weighted-average Black-Scholes option pricing model assumptions:
Volatility
73.01%
82.00%
Expected term (in years)
6
6
Risk-free rate
2.22%
2.24%
Expected dividend yield
0.0%
0.0%
Weighted average grant date fair value per share
$2.10
$2.22

Questions:
question: What are the respective expected terms of the 2018 and 2019 employee grants?
answer: 6
6
question: What are the respective volatility of the 2018 and 2019 employee grants?
answer: 82.00%
73.01%
question: What are the respective risk-free rate of the 2018 and 2019 employee grants?
answer: 2.24%
2.22%
question: What is the average expected dividend yield of the 2018 and 2019 employee grants?
answer: 0
derivation: ( 0 + 0)/2 
scale: percent
question: What is the average risk-free rate in 2018 and 2019?
answer: 2.23
derivation: (2.24 + 2.22)/2 
scale: percent
question: What is the average volatility in 2018 and 2019?
answer: 77.51
derivation: (73.01 + 82.00)/2 
scale: percent
text: ALTERNATIVE PERFORMANCE MEASURES – continued
text: Return on Invested Capital (RoIC): TORM defines RoIC as earnings before interest and tax (EBIT) less tax, divided by the average invested capital for the period. Invested capital is defined below.
text: RoIC expresses the returns generated on capital invested in the Group. The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors. RoIC is calculated as follows:

Table:
USDm
2019
2018
2017
Operating profit/(loss) (EBIT)
205.9
2.8
39.5
Tax
-0.8
-1.6
-0.8
EBIT less Tax
205.1
1.2
38.7
Invested capital, opening balance
1,469.4
1,406.0
1,387.7
Invested capital, ending balance
1,786.0
1,469.4
1,406.0
Average invested capital for the year
1,627.7
1,437.7
1,396.9
Return on Invested Capital (RoIC)
12.6%
0.1%
2.8%

Questions:
question: In which year was the Invested capital, opening balance the largest?
answer: 2019
derivation: 1,469.4>1,406.0>1,387.7
question: What was the change in the Average invested capital for the year in 2019 from 2018?
answer: 190
derivation: 1,627.7-1,437.7
scale: million
question: What was the percentage change in the Average invested capital for the year in 2019 from 2018?
answer: 13.22
derivation: (1,627.7-1,437.7)/1,437.7
scale: percent
text: VMware Stock Repurchases
text: VMware purchases stock from time to time in open market transactions, subject to market conditions. The timing of any repurchases and the actual number of shares repurchased will depend on a variety of factors, including VMware’s stock price, cash requirements for operations and business combinations, corporate, legal and regulatory requirements and other market and economic conditions. VMware is not obligated to purchase any shares under its stock repurchase programs. Purchases can be discontinued at any time VMware believes additional purchases are not warranted. From time to time, VMware also purchases stock in private transactions, such as those with Dell. All shares repurchased under VMware’s stock repurchase programs are retired.
text: The following table summarizes stock repurchase activity, including shares purchased from Dell, during the periods presented (aggregate purchase price in millions, shares in thousands):
text: (1) The aggregate purchase price of repurchased shares is classified as a reduction to additional paid-in capital until the balance is reduced to zero and the excess is recorded as a reduction to retained earnings.

Table:
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Aggregate purchase price (1)
$1,334
$42
$1,449
Class A common stock repurchased
7,664
286
13,977
Weighted-average price per share
$174.02
$148.07
$103.66

Questions:
question: What was the Weighted-average price per share in 2018?
answer: 103.66
question: What was the percentage change in weighted-average price per share between 2019 and 2020?
answer: 17.53
derivation: (174.02-148.07)/148.07
scale: percent
text: Contractual Obligations and Commercial Commitments
text: The following table summarizes our non-cancelable contractual obligations and commercial commitments as of the end of 2019 and the effect such obligations and commitments are expected to have on our liquidity and cash flows in future fiscal periods (in thousands):
text: (1) Certain of our wafer manufacturers require us to forecast wafer starts several months in advance. We are committed to take delivery of and pay for a portion of forecasted wafer volume.
text: (2) Other commercial commitments are included as liabilities on our consolidated balance sheets as of the end of 2019.
text: (3) Does not include unrecognized tax benefits of $2.1 million as of the end of 2019. See Note 10 of the Consolidated Financial Statements.

Table:
Payments Due by Period
Total
Less than 1 year
1-3 Years
4-5 Years
More than 5 Years
Contractual cash obligations:
Operating leases
$2,040
$611
$902
$527
$—
Finance software lease obligations
514
214
300
—
—
Wafer purchases (1)
57
57
—
—
—
Other purchase commitments
413
386
27
—
—
Total contractual cash obligations
3,024
1,268
1,229
527
—
Other commercial commitments (2):
Revolving line of credit
15,000
15,000
—
—
—
Total commercial commitments
15,000
15,000
—
—
—
Total contractual obligations and commercial commitments (3)
$18,024
$16,268
$1,229
$527
—

Questions:
text: Net revenue: Net revenue from our Energy segment for the year ended December 31, 2019 increased $18.3 million to $39.0 million from $20.7 million for the year ended December 31, 2018. The increase was primarily driven by the AFTC related to the 2018 and 2019 CNG sales that was recognized in the fourth quarter of 2019, inclusive of prior period AFTC at the acquired ampCNG stations which was also recognized in 2019. The increase was also driven by higher volume-related revenues from the recent acquisition of the ampCNG stations and growth in CNG sales volumes.
text: Cost of revenue: Cost of revenue from our Energy segment for the year ended December 31, 2019 increased $5.9 million to $17.1 million from $11.2 million for the year ended December 31, 2018. The increase was due to overall growth in volumes of gasoline gallons delivered and higher commodity and utility costs driven by the acquisition of ampCNG stations.
text: Selling, general and administrative: Selling, general and administrative expenses from our Energy segment for the year ended December 31, 2019 increased $0.9 million to $4.9 million from $4.0 million for the year ended December 31, 2018. The increase was driven by an increase in salaries and benefits largely due to the of the acquisition of ampCNG stations, which were acquired late in the second quarter of 2019, partially offset by a one-time expense in the prior year related to the abandonment of a station development project.
text: Depreciation and amortization from our Energy segment for the year ended December 31, 2019 increased $1.4 million to $6.9 million from $5.5 million for the year ended December 31, 2018. The increase was due to additional depreciation and amortization from the recent acquisition of ampCNG stations.
text: Other operating expense from our Energy segment was a loss of $0.5 million for the year ended December 31, 2018, driven by impairment of certain stations during the fourth quarter of 2018.

Table:
Years Ended December 31,
2019
2018
Increase / (Decrease)
Net revenue
$39.0
$20.7
$18.3
Cost of revenue
17.1
11.2
5.9
Selling, general and administrative
4.9
4.0
0.9
Depreciation and amortization
6.9
5.5
1.4
Other operating expense
—
0.5
(0.5)
Income (loss) from operations
10.1
$(0.5)
$10.6

Questions:
question: What was the percentage increase / (decrease) in the net revenue from 2018 to 2019?
answer: 88.41
derivation: 39.0 / 20.7 - 1
scale: percent
question: What was the average cost of revenue?
answer: 14.15
derivation: (17.1 + 11.2) / 2
scale: million
question: What is the percentage increase / (decrease) in the Depreciation and amortization from 2018 to 2019?
answer: 25.45
derivation: 6.9 / 5.5 - 1
scale: percent
text: Teradyne determined the stock options’ expected life based upon historical exercise data for executive officers, the age of the executive officers and the terms of the stock option grant. Volatility was determined using historical volatility for a period equal to the expected life. The risk-free interest rate was determined using the U.S. Treasury yield curve in effect at the time of grant. Dividend yield was based upon an estimated annual dividend amount of $0.36 per share divided by Teradyne’s stock price on the grant date of $37.95 for the 2019 grants, $47.70 for the 2018 grants and $28.56 for the 2017 grants.
text: Stock compensation plan activity for the years 2019, 2018, and 2017, is as follows:

Table:
2019
2018
2017
(in thousands)
Restricted Stock Units:
Non-vested at January 1
2,454
3,174
3,778
Awarded
1,139
790
939
Vested
(1,237)
(1,382)
(1,434)
Forfeited
(87)
(128)
(109)
Non-vested at December31
2,269
2,454
3,174
Stock Options:
Outstanding at January 1
506
531
926
Granted
102
69
111
Exercised
(280)
(94)
(501)
Forfeited
(7)
—
—
Expired
(2)
—
(5)
Outstanding at December 31
319
506
531
Vested and expected to vest at December 31
319
506
531
Exercisable at December 31
85
256
233

Questions:
question: In which year was the amount of Granted stocks the largest?
answer: 2017
derivation: 111>102>69
question: What was the change in granted stocks in 2019 from 2018?
answer: 33
derivation: 102-69
scale: thousand
question: What was the percentage change in granted stocks in 2019 from 2018?
answer: 47.83
derivation: (102-69)/69
scale: percent
text: DESCRIPTION OF THE PLANS
text: ESP
text: The ESP is designed to encourage employees of BCE and its participating subsidiaries to own shares of BCE. Each year, employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also will contribute a percentage of the employee’s eligible annual earnings to the plan, up to a specified maximum. Dividends are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares.
text: The ESP allows employees to contribute up to 12% of their annual earnings with a maximum employer contribution of 2%.
text: Employer contributions to the ESP and related dividends are subject to employees holding their shares for a two-year vesting period.
text: The trustee of the ESP buys BCE common shares for the participants on the open market, by private purchase or from treasury. BCE determines the method the trustee uses to buy the shares.
text: At December 31, 2019, 4,360,087 common shares were authorized for issuance from treasury under the ESP.
text: The following table summarizes the status of unvested employer contributions at December 31, 2019 and 2018.
text: (1) The weighted average fair value of the shares contributed was $60 in 2019 and $55 in 2018.

Table:
NUMBER OF ESP SHARES
2019
2018
Unvested contributions, January 1
1,120,426
1,039,030
Contributions (1)
623,705
671,911
Dividends credited
57,083
56,926
Vested
(523,359)
(501,089)
Forfeited
(153,657)
(146,352)
Unvested contributions, December 31
1,124,198
1,120,426

Questions:
question: What was the number of  Unvested contributions, January 1 for 2019?
answer: 1,120,426
question: Which year had a larger amount of dividends credited?
answer: 2019
derivation: 57,083>56,926
question: What is the percentage change in Contributions in 2019?
answer: -7.17
derivation: (623,705-671,911)/671,911
scale: percent
text: Gross Profit
text: Gross profit increased $269.4 million, or 45.2%, for the year ended December 31, 2019 compared to the same period in 2018. As a percentage of total revenues, gross profit decreased from 55.6% in the year ended December 31, 2018 to 54.9% in the year ended December 31, 2019, due to Shopify Payments representing a larger percentage of total revenue and an increase in amortization of technology related to the 6RS acquisition as well as other platform enhancements. This was partly offset by lower third-party infrastructure and hosting costs and employee-related costs as a percentage of revenues as well as the relative growth of higher-margin merchant solutions products, namely Shopify Capital and referral fees from partners.
text: Gross profit increased $216.0 million, or 56.8%, for the year ended December 31, 2018 compared to the same period in 2017. As a percentage of total revenues, gross profit decreased from 56.5% in the year ended December 31, 2017 to 55.6% in the year ended December 31, 2018, due to Shopify Payments representing a larger percentage of total revenue, increasing the functionality and flexibility of our hosting infrastructure, and higher product costs associated with expanding our product offerings. This was partly offset by the relative growth of higher-margin merchant solutions products, namely referral fees from partners, Shopify Capital, and Shopify Shipping.

Table:
Years ended December 31
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
Gross profit
$ 865,643
$ 596,267
$ 380,253
45.2 %
56.8 %
Percentage of total revenues
54.9 %
55.6 %
56.5 %

Questions:
question: What is the gross profit as at year ended December 31, 2019?
answer: $ 865,643
scale: thousand
question: What is the gross profit as at year ended December 31, 2018?
answer: $ 596,267
scale: thousand
question: What is the gross profit as at year ended December 31, 2017?
answer: $ 380,253
scale: thousand
question: Between year ended 2018 and 2019, which year had higher gross profit?
answer: 2019
derivation: 865,643>596,267
question: Between year ended 2017 and 2018, which year had higher gross profit?
answer: 2018
derivation: 596,267>380,253
question: What is the average gross profit for 2018 and 2019?
answer: 730955
derivation: (865,643+596,267)/2
scale: thousand
text: Transactions involving stock options issued to employees are summarized as follows:
text: The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company determines the expected life based on historical experience with similar awards, giving consideration to the contractual terms, vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures. The Company estimates the volatility of the Company’s common stock based on the calculated historical volatility of the Company’s common stock using the share price data for the trailing period equal to the expected term prior to the date of the award. The Company bases the risk-free interest rate used in the Black-Scholes option valuation model on the implied yield currently available on U.S. Treasury zero-coupon issues with an equivalent remaining term equal to the expected life of the award. The Company has not paid any cash dividends on the Company’s common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero in the Black-Scholes option valuation model. The Company uses historical data to estimate pre-vesting option forfeitures and records share-based compensation for those awards that are expected to vest. In accordance with ASC 718-10, the Company calculates share-based compensation for changes to the estimate of expected equity award forfeitures based on actual forfeiture experience.

Table:
Number of Shares
Weighted Average Exercise Price Per Share
Outstanding at January 1, 2018
4,376,474
$0.16
Granted
67,394
0.17
Exercised
–
–
Cancelled or expired
(1,094,075)
0.14
Outstanding at December 31, 2018
3,349,793
$0.16
Granted
–
–
Exercised
–
–
Cancelled or expired
–
–
Outstanding at December 31, 2019
3,349,793
$0.16

Questions:
question: What is the percentage change in the outstanding number of shares from January 1, 2018 to December 31, 2018?
answer: -23.46
derivation: (3,349,793-4,376,474)/4,376,474
scale: percent
question: Which stock option has the highest weighted average exercise price per share in 2018?
answer: granted
derivation: find the highest weighted average exercise price per share in 2018
question: What is the change in the outstanding number of shares from December 31, 2018 to December 31, 2019?
answer: 0
derivation: 3,349,793-3,349,793