tokbokki/tatqa_dataset_filter huggingface dataset:
text: Revision of Prior Period Financial Statements
text: During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company’s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09” or “Topic 606”) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders’ equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):

Table:
December 31, 2018
As Previously Reported
Adjustment
As Revised
Deferred commissions, current portion
$24,467
$1,064
$25,531
Total current assets
573,035
1,064
574,099
Deferred commissions, net of current portion
45,444
10,006
55,450
Total assets
807,156
11,070
818,226
Accrued expenses
68,331
1,734
70,065
Total current liabilities
400,423
1,734
402,157
Accumulated deficit
(529,962)
9,336
(520,626)
Total stockholders’ equity
55,907
9,336
65,243
Total liabilities and stockholders’ equity
807,156
11,070
818,226

Questions:
question: What was accrued expenses as revised as a percentage of total liabilities and stockholders' equity?
answer: 8.56
derivation: (70,065/818,226)
scale: percent
text: Foreign currency translation risk
text: Our reporting currency is the U.S. dollar. Fluctuations in foreign currencies impact the amount of total assets and liabilities that we report for our foreign subsidiaries upon the translation of these amounts into U.S. dollars. In particular, the amount of cash and cash equivalents that we report in U.S. dollars for a significant portion of the cash held by these subsidiaries is subject to translation variance caused by changes in foreign currency exchange rates as of the end of each respective reporting period (the offset to which is recorded to accumulated other comprehensive income on our Consolidated Balance Sheets).
text: The following table shows our cash and cash equivalents denominated in certain major foreign currencies as of June 30, 2019 (equivalent in U.S. dollar):
text: If overall foreign currency exchange rates in comparison to the U.S. dollar uniformly weakened by 10%, the amount of cash and cash equivalents we would report in equivalent U.S. dollars would decrease by approximately $32.9 million (June 30, 2018—$34.6 million), assuming we have not entered into any derivatives discussed above under "Foreign Currency Transaction Risk".

Table:
(In thousands)
U.S. Dollar Equivalent at June 30, 2019
U.S. Dollar Equivalent at June 30, 2018
Euro
$120,417
$120,346
British Pound
33,703
31,211
Canadian Dollar
12,635
24,590
Swiss Franc
56,776
52,652
Other foreign currencies
105,273
117,459
Total cash and cash equivalents denominated in foreign currencies
328,804
346,258
U.S. dollar
612,205
336,684
Total cash and cash equivalents
$941,009
$682,942

Questions:
question: What is the average annual fiscal year Total cash and cash equivalents?
answer: 811975.5
derivation: (941,009+682,942)/2
scale: thousand
question: At June 30, 2019, what is the Euro U.S. dollar equivalent expressed as a percentage of Total cash and cash equivalents denominated in foreign currencies?
answer: 36.62
derivation: 120,417/328,804
scale: percent
question: What is the Total cash and cash equivalents denominated in foreign currencies expressed as a percentage of Total cash and cash equivalents at June 30, 2019?
answer: 34.94
derivation: 328,804/941,009
scale: percent
text: FY19 Financial Results
text: FY19 Challenges
text: While we saw improvements in some areas of our business, our overall performance and stock price was negatively impacted by several significant factors: • Revenue and business momentum in our former Enterprise Security segment declined in FY19. • The Company was subject to an internal investigation, which was commenced and completed by the Audit Committee of the Board (the ‘‘Audit Committee’’) in connection with concerns raised by a former employee. • We announced a restructuring plan pursuant to which we targeted reductions of our global workforce of up to approximately 8%. • Our executive leadership team was in transition with announced executive officer departures in November 2018 and January 2019.

Table:
Fiscal 2019
Fiscal 2018
(In millions, except for per share amounts)
(‘‘FY19’’)
(‘‘FY18’’)
Net revenues
$4,731
$4,834
Operating income
380
49
Net income
31
1,138
Net income per share — diluted
0.05
1.70
Net cash provided by operating activities
1,495
950

Questions:
question: How many diluted shares were there in FY19 ?
answer: 620000000
derivation: (31 millions)/0.05
question: What is the average net revenue for a Fiscal year?
answer: 4782.5
derivation: (4,731+4,834)/2
scale: million
question: What is Net income expressed as a percentage of Net revenues for FY19?
answer: 0.66
derivation: 31/4,731
scale: percent
text: The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell’s acquisition of EMC during fiscal 2016. VMware’s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented.
text: The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):

Table:
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Total revenue
$777
$639
$474
Operating income
(287)
(247)
(239)
Net income
(204)
(832)
(234)
Net income attributable to VMware
(148)
(772)
(222)
Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B
$(0.63)
$(1.95)
$(0.56)
Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B
$(0.67)
$(1.93)
$(0.56)
Other comprehensive income (loss)
$—
$(26)
$35

Questions:
text: Standard & Poor's Rating Services', a Standard & Poor's Financial Services LLC business ("S&P"), corporate credit rating is "BBB." Moody’s Investor Service, Inc.'s ("Moody's") applicable rating is "Baa2." Fitch Ratings', a wholly owned subsidiary of Fimlac, S.A. ("Fitch"), applicable rating is "BBB." The below table outlines the fees paid on the unused portion of the facility ("Facility Fee Rate") and letter of credit fees and borrowings ("Undrawn Letter of Credit Fee and Borrowing Spread") that corresponds to the applicable rating levels from S&P, Moody's and Fitch.
text: In the event the rating levels are split, the applicable fees and spread will be based upon the rating level in effect for two of the rating agencies, or, if all three rating agencies have different rating levels, the applicable fees and spread will be based upon the rating level that is between the rating levels of the other two rating agencies.

Table:
Ratings Level (S&P/Moody's/Fitch)
Facility Fee Rate
All-in Borrowing Spread
A-/A3/A- or above
0.090%
1.000%
BBB+/Baa1/BBB+
0.100%
1.125%
BBB/Baa2/BBB (current level)
0.125%
1.250%
BBB-/Baa3/BBB-
0.175%
1.375%
BB+/Ba1/BB+ or lower
0.225%
1.625%

Questions:
question: What is the difference in Facility Fee Rate between Tyson Foods and a company with a credit rating of A-/A3/A- or above?
answer: 0.04
derivation: 0.125% - 0.09%
scale: percent
question: What is the difference between the All-in Borrowing Spread and the Facility Fee Rate for Tyson Foods currently?
answer: 1.13
derivation: 1.250% - 0.125%
scale: percent
question: Suppose the approved loan amount for Tyson Foods is $12 million. What is the Facility Fee Rate payable?
answer: 0.01
derivation: 0.125% * 12
scale: million
text: Comprehensive Income — Comprehensive income includes net income, currency translation adjustments, certain derivative-related activity, changes in the value of available-for-sale investments (prior to the adoption of Accounting Standards Update ("ASU") 2016-01), and changes in prior service cost and net actuarial gains (losses) from pension (for amounts not in excess of the 10% "corridor") and postretirement health care plans. On foreign investments we deem to be essentially permanent in nature, we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to U.S. dollars. When we determine that a foreign investment, as well as undistributed earnings, are no longer permanent in nature, estimated taxes will be provided for the related deferred tax liability (asset), if any, resulting from currency translation adjustments.
text: The following table details the accumulated balances for each component of other comprehensive income, net of tax:
text: 1 Net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of ASU 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of ASU 2018-02 in fiscal 2018 in the amount of $0.6 million and $17.4 million, respectively.
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Table:
2019
2018
2017
Currency translation losses, net of reclassification adjustments
$(90.9)
$(94.7)
$(98.6)
Derivative adjustments, net of reclassification adjustments
34.0
1.0
(1.1)
Unrealized gains (losses) on available-for-sale securities
—
0.6
(0.3)
Pension and post-employment benefit obligations, net of reclassification adjustments
(53.4)
(17.4)
(112.9)
Accumulated other comprehensive loss 1
$(110.3)
$(110.5)
$(212.9)

Questions:
text: ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES
text: MARKET FOR COMMON STOCK
text: The Company’s common stock trades on NYSE American under the trading symbol “DIT”. As of October 31, 2019 the closing price of our common stock on NYSE American was $73.00 and there were 565,942 common shares outstanding. As of that date, the Company had approximately 521 persons holding common shares beneficially of which approximately 121 are shareholders of record (including direct participants in the Depository Trust Company). The following table reflects the range of the high and low closing prices per share of the Company’s common stock reported by NYSE American for fiscal 2019 and 2018.

Table:
Fiscal 2018
Fiscal 2019
High
Low
High
Low
4th Quarter
$100.00
$73.41
$89.00
$ 81.10
3rd Quarter
100.00
88.27
98.35
81.30
2nd Quarter
101.51
88.01
99.87
84.10
1st Quarter
99.75
77.92
97.85
86.61

Questions:
text: 5. Investment income and financing costs
text: Investment income comprises interest received from short-term investments and other receivables as well as certain foreign exchange movements. Financing costs mainly arise from interest due on bonds and commercial paper issued, bank loans and the results of hedging transactions used to manage foreign exchange and interest rate movements
text: Note: 1 Includes €305 million (2018: €187 million; 2017: €272 million) of interest on foreign exchange derivatives.

Table:
2019
2018
2017
€m
€m
€m
Investment income:
Amortised cost
286
339
426
Fair value through profit and loss
147
24
20
Foreign exchange
–
322
28
433
685
474
Financing costs:
Items in hedge relationships:
Other loans
17
74
170
Interest rate and cross-currency interest rate swaps
(414)
(128)
(235)
Fair value hedging instrument
(8)
48
22
Fair value of hedged item
10
(36)
(16)
Other financial liabilities held at amortised cost:
Bank loans and overdrafts
336
317
419
Bonds and other liabilities1
1,567
885
1,243
Interest (credit)/charge on settlement of tax issues
(1)
(11)
47
Fair value through profit and loss:
Derivatives – options, forward starting swaps and futures
391
(75)
(244)
Foreign exchange
190
–
–
2,088
1,074
1,406
Net financing costs
1,655
389
932

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: How much is the 2019 amortised cost under investment income?
answer: 286
scale: million
text: Supplemental balance sheet information related to operating and finance leases as of the period presented was as follows (table in millions):
text: (1) ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net on the consolidated balance sheets
text: (2) Current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets. An immaterial amount is presented in due from related parties, net on the consolidated balance sheets.
text: (3) Operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets. Finance lease liabilities are included in other liabilities on the consolidated balance sheets.

Table:
January 31, 2020
Operating Leases
Finance Leases
ROU assets, non-current (1)
$886
$58
Lease liabilities, current (2)
$109
$4
Lease liabilities, non-current (3)
746
55
Total lease liabilities
$855
$59

Questions:
text: ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
text: Adjusted EBITDA has limitations as an analytical tool and should not be considered in isolation from, or as a substitute for, the analysis of other GAAP financial measures, such as net income. Some of the limitations of Adjusted EBITDA include:
text: • It does not reflect our current contractual commitments that will have an impact on future cash flows; • It does not reflect the impact of working capital requirements or capital expenditures; and • It is not a universally consistent calculation, which limits its usefulness as a comparative measure.
text: Management compensates for the inherent limitations associated with using the measure of Adjusted EBITDA through disclosure of such limitations, presentation of our financial statements in accordance with GAAP and reconciliation of Adjusted EBITDA to the most directly comparable GAAP measure, net income, as presented below.
text: (1) Includes equity-based compensation to employees and directors, as well as equity-based payments to non-employees.
text: (2) Includes losses recorded in the fourth quarter of 2019 associated with the financial guarantee arrangement for a Bank Partner that did not renew its loan origination agreement when it expired in November 2019. See Note 14 to the Notes to Consolidated Financial Statements included in Item 8 for additional discussion of our financial guarantee arrangements.
text: (3) For the year ended December 31, 2019, includes loss on remeasurement of our tax receivable agreement liability of $9.8 million and professional fees associated with our strategic alternatives review process of $1.5 million. For the year ended December 31, 2018, includes certain costs associated with our IPO, which were not deferrable against the proceeds of the IPO. Further, includes certain costs, such as legal and debt arrangement costs, related to our March 2018 term loan upsizing. For the year ended December 31, 2017, includes one-time fees paid to an affiliate of one of the members of the board of managers in conjunction with the August 2017 term loan transaction.
text: (4) For the year ended December 31, 2019, includes (i) legal fees associated with IPO related litigation of $2.0 million, (ii) one-time tax compliance fees related to filing the final tax return for the Former Corporate Investors associated with the Reorganization Transactions of $0.2 million, and (iii) lien filing expenses related to certain Bank Partner solar loans of $0.6 million.

Table:
Year Ended December 31,
2019
2018
2017
Net income
$95,973
$127,980
$138,668
Interest expense
23,860
23,584
7,536
Tax expense (benefit)
(7,125)
5,534
—
Depreciation and amortization
7,304
4,478
3,983
Equity-based compensation expense(1)
13,769
6,054
4,253
Change in financial guarantee liability(2)
16,215
—
—
Transaction expenses(3)
11,345
2,393
2,612
Non-recurring expenses(4)
2,804
—
—
Adjusted EBITDA
$164,145
$170,023
$157,052

Questions:
text: Defined Benefit Pension Plan Assets
text: The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested. Investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations, and Autodesk is not actively involved in their investment strategies.
text: Defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows:
text: The insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies. Autodesk does not have control over the target allocation or visibility of the investment strategies of those investments. Insurance contracts and investments held by insurance companies made up 35% and 44% of total plan assets as of January 31, 2019 and January 31, 2018, respectively.
text: The assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by Russell Investments in association with Aon Hewitt. The objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments. The fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets. The fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption.

Table:
Fiscal Year Ended January 31,
2019
2018
Level 1
Level 2
Level 3
Total
Total
Insurance contracts
$—
$28.0
$—
$28.0
$53.0
Other investments
—
14.5
—
14.5
17.0
Total assets measured at fair value
$—
$42.5
$—
$42.5
70.0
Cash
4.3
0.2
Investment Fund valued using net asset value
34.0
50.9
Total pension plan assets at fair value
$80.8
$121.1

Questions:
question: What is the percentage change in total assets measured at fair value from 2018 to 2019?
answer: -39.29
derivation: ((42.5-70)/70)
scale: percent
question: How much of the total plan assets comprises cash in 2019?
answer: 5.32
derivation: (4.3/80.8)
scale: percent
question: What is the percentage change in insurance contracts between 2018 and 2019?
answer: -47.17
derivation: (28-53)/53 
scale: percent
text: NOTE 13 – INCOME TAX
text: The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2019, 2018 and 2017 are as follows:

Table:
For the Years Ended December 31,
2019
2018
2017
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651

Questions:
question: What are the respective domestic income before income taxes in 2018 and 2017? 
answer: 29,110
17,120
scale: thousand
question: What are the respective foreign income loss before income taxes in 2017 and 2018?
answer: 469
320
scale: thousand
question: What are the respective total income before tax in 2017 and 2018?
answer: $16,651
$28,790
scale: thousand
question: What is the percentage change in total income before tax between 2017 and 2018?
answer: 72.9
derivation: (28,790-16,651)/16,651
scale: percent
question: What is the average income before tax in 2017 and 2018?
answer: 22720.5
derivation: (16,651 + 28,790)/2 
scale: thousand
question: What is the total foreign component of loss before income tax in 2017 and 2018?
answer: 789
derivation: 469 + 320 
scale: thousand
text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 26. Derivative Financial Instruments
text: The fair value of the derivative assets is as follows:

Table:
As of December 31,
2018
2019
Derivative assets carried at fair value through profit or loss (FVTPL)
Interest rate swaps
15,188
18
Forward foreign exchange contracts
—
389
Derivative assets designated and effective as hedging instruments carried at fair value
Cross currency swaps
—
3,594
Total
15,188
4,001
Derivative financial instruments, current assets
6,222
429
Derivative financial instruments, non-current assets
8,966
3,572
Total
15,188
4,001

Questions:
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Key details of the term loan are as follows:
text: (1) The principal balance of the term loan is scheduled to be repaid on a quarterly basis at an amortization rate of 0.25% per quarter through December 31, 2024, with the balance due at maturity. For each of the next five years, principal repayments on the term loan are expected to be $4,000.
text: (2) For the years ended December 31, 2019 and 2018, debt discount of $613 and $593, respectively, and debt issuance costs of $1,062
and $1,091, respectively, were amortized into interest expense in the Consolidated Statements of Operations. Giving effect to the
amortization of debt discount and debt issuance costs on the term loan, the effective interest rates were 5.95% and 5.99% during the
years ended December 31, 2019 and 2018, respectively.

Table:
December 31,
2019
2018
Term loan, face value(1)
$393,000
$397,000
Unamortized debt discount (2)
(3,115)
(3,728)
Unamortized debt issuance costs(2)
(5,388)
(6,450)
Term loan
$384,497
$386,822

Questions:
text: Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts):
text: Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the “Tender Offer”) and the stock repurchase program announced on October 29, 2018.
text: 11.     Earnings Per Share

Table:
Year ended December 31,
2019
2018
Numerators
Numerator for basic and diluted earnings per share:
Net income
$13,267
$3,654
Denominators
Denominators for basic and diluted earnings per share:
Weighted average shares outstanding - basic
17,424
20,721
Dilutive potential common shares
Stock options and awards
1,101
296
Denominator for diluted earnings per share
18,525
21,017
Net income per common share - basic
$0.76
$0.18
Net income per common share – diluted
$0.72
$0.17

Questions:
question: How did the company's basic weighted average shares outstanding change from 2018 to 2019?
answer: -15.91
derivation: (17,424-20,721)/20,721
scale: percent
question: How did the company's Denominator for diluted earnings per share change from 2018 to 2019?
answer: -11.86
derivation: (18,525 - 21,017)/21,017
scale: percent