tokbokki/tatqa_dataset_filter huggingface dataset:
text: Note 18 – Restructuring
text: During the second half of 2019, the Company implemented a restructuring plan to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives. Management assessed the efficiency of our operations and consolidated locations and personnel, among other things, where possible. As part of this restructuring plan, the Company announced plans to reduce its overall operating expenses, both in the U.S and internationally.
text: In February 2019, the Company announced the restructuring of certain of our workforce predominantly in Germany, which included the closure of our office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. We also offered voluntary early retirement to certain other employees, which was announced in March 2019.
text: In January 2018, the Company announced an early retirement incentive program for employees that met certain defined requirements. The cumulative amount incurred during the year ended December 31, 2018 related to this restructuring program was $7.3 million. We did not incur any additional expenses related to this restructuring program during the year ended December 31, 2019.
text: A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits in the Consolidated Balance Sheets as of December 31, 2019 and 2018, is as follows:

Table:
(In thousands)
2019
2018
Balance at beginning of period
$185
$205
Plus: Amounts charged to cost and expense
6,014
7,261
Less: Amounts paid
(4,631)
(7,281)
Balance at end of period
$1,568
$185

Questions:
question: What was the balance at the beginning of period in 2019?
answer: $185
scale: thousand
question: What was the balance at the end of period in 2019?
answer: $1,568
scale: thousand
question: What was the change in the balance at the beginning of the period and end of the period in 2019?
answer: 1383
derivation: $1,568-$185
scale: thousand
question: What was the change in Amounts charged to cost and expense between 2018 and 2019?
answer: -1247
derivation: 6,014-7,261
scale: thousand
question: Which year had a larger change in  Balance at beginning of period to  Balance at end of period?
answer: 2019
derivation: 2019:($1,568-$185=$1,383) 2018:($185- $205=-$20). 1,383>|-20|
text: Cash used in investing activities
text: Detail of the cash used in investing activities is included below for each year (dollars in millions).
text: 2019 vs. 2018. The $8.8 million higher spend on investing activities during 2019 compared to 2018 was primarily related to an increase in capitalized costs associated with various internally-developed software projects, such as mobile application development and transaction processing, an increase in hardware costs primarily associated with our growing infrastructure needs and an increase in leasehold improvements associated with security build outs of expanded office space.
text: 2018 vs. 2017. We had net cash used in investing activities of $6.6 million during 2018 compared to $4.1 million during 2017. The higher spend in 2018 was primarily related to an increase in software expenditures, most of which were capitalized costs related to internally-developed software, which consisted primarily of merchant experience enhancements and mobile application development. This activity was partially offset by lower infrastructure expenditures in 2018 compared to 2017, as we did not have any material changes to our leased premises during 2018.

Table:
Year Ended December 31,
2019
2018
2017
Software
$12.7
$5.4
$2.3
Computer hardware
1.2
0.8
0.8
Leasehold improvements
0.9
0.2
0.5
Furniture
0.6
0.2
0.5
Purchases of property, equipment and software
$15.4
$6.6
$4.1

Questions:
text: During the period 5.0 million (2017/18: 5.0 million) options were granted under the Sharesave Plan, with a weighted average exercise price at the date of exercise of 30 pence per ordinary share (2017/18: 33 pence).
text: The options outstanding at 30 March 2019 had a weighted average exercise price of 32 pence (2017/18: 33 pence), and a weighted average remaining contractual life of 1.6 years (2017/18: 1.6 years).
text: In 2018/19, the Group recognised an expense of £2.1m (2017/18: £2.8m), related to all equity-settled share-based payment transactions.
text: Premier Foods plc Sharesave Plan

Table:
2018/19
2017/18
Weighted average exercise price
Weighted average exercise price
Options
(p)
Options
(p)
Outstanding at the beginning of the period
17,835,628
33
20,231,334
35
Exercised during the period
(4,306,470)
32
(3,536,539)
34
Granted during the period
5,022,240
30
4,988,669
33
Forfeited/lapsed during the period
(2,447,511)
33
(3,847,836)
44
Outstanding at the end of the period
16,103,887
32
17,835,628
33
Exercisable at the end of the period
2,673,154
32
792,451
35

Questions:
question: What was the change in the Outstanding at the beginning of the period for options from 2017/18 to 2018/19?
answer: -2395706
derivation: 17,835,628 - 20,231,334
question: What is the change in the Exercised during the period weighted average exercise price from 2017/18 to 2018/19?
answer: -2
derivation: 32 - 34
question: What is the change in options granted between 2017/18 and 2018/19?
answer: 33571
derivation: 5,022,240 - 4,988,669
text: 25. Loans and other borrowings continued
text: Loans and other borrowings are analysed as follows:
text: a Includes collateral received on swaps of £638m (2017/18: £525m, 2016/17: £702m).
text: The carrying values disclosed in the above table reflect balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings. These do not reflect the final principal repayments that will arise after taking account of the relevant derivatives in hedging relationships which are reflected in the table below. Apart from finance leases, all borrowings as at 31 March 2019, 2018 and 2017 were unsecured.

Table:
2019
2018
2017
At 31 March
£m
£m
£m
Current liabilities
Listed bonds
1,367
1,702
1,539
Finance leases
16
18
15
Bank loans
–
–
352
Other loans and bank overdrafts a
717
561
726
Total current liabilities
2,100
2,281
2,632
Non-current liabilities
Listed bonds
14,586
11,789
9,866
Finance leases
190
205
214
Other loans
–
–
1
Total non-current liabilities
14,776
11,994
10,081
Total
16,876
14,275
12,713

Questions:
question: What was the amount of listed bonds in 2019, 2018 and 2017 respectively?
answer: 1,367
1,702
1,539
scale: million
question: What is the change in listed bonds from 2018 to 2019?
answer: -335
derivation: 1,367 - 1,702
scale: million
question: What is the average Finance leases for 2017-2019?
answer: 16.33
derivation: (16 + 18 + 15) / 3
scale: million
question: In which year(s) are there are no bank loans?
answer: 2019
2018
derivation: locate and analyze Finance leases in row 5
scale: million
text: Item 6. Selected Financial Data
text: The following table sets forth selected consolidated financial data for each of the fiscal years ended June 30, 2019, 2018, 2017, 2016 and 2015 derived from the Company’s audited financial statements (in thousands, except per share amounts). The consolidated financial data as of and for the years ended June 30, 2015 are derived from the audited financial statements which have not been adjusted for the adoption of Accounting Standards update 2014- 09, Revenue from Contracts with Customers (Topic 606). These tables should be reviewed in conjunction with the Consolidated Financial Statements in Item 8 and related Notes, as well as Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” Historical results may not be indicative of future results.
text: (1) Operating income (loss) include the following operating expenses (in thousands):
text: (2)  The significant increase in net revenues during the year ended June 30, 2018 was primarily due to the acquisitions of the Campus Fabric and Data Center Businesses.

Table:
Year Ended June 30,
2019
2018
2017
2016
2015
Consolidated Statements of Operations Data:                    
Net revenues
$995,789
$983,142 (2)
$607,084
$519,834
$552,940
Operating income (loss) (1)
$(14,726)
$(38,210)
$6,040
$(30,029)
$(62,994)
Net loss
$(25,853)
$(46,792)
$(1,744)
$(36,363)
$(71,643)
Net loss per share – basic
$(0.22)
$(0.41)
$(0.02)
$(0.35)
$(0.72)
Net loss per share – diluted
$(0.22)
$(0.41)
$(0.02)
$(0.35)
$(0.72)
Shares used in per share calculation – basic
117,954
114,221
108,273
103,074
99,000
Shares used in per share calculation – diluted
117,954
114,221
108,273
103,074
99,000

Questions:
question: What was the percentage change in the basic net loss per share between 2018 and 2019?
answer: -46.34
derivation: (-0.22+0.41)/-0.41
scale: percent
text: Assumptions used
text: The last triennial actuarial valuation of the Scheme was performed by an independent professional actuary at 30 April 2018 using the projected unit method of valuation. For the purposes of IAS 19 (revised) the actuarial valuation as at 30 April 2018 has been updated on an approximate basis to 31 March 2019. There have been no changes in the valuation methodology adopted for this year’s disclosures compared to the prior year’s disclosures.
text: The principal financial assumptions used to calculate the liabilities under IAS 19 (revised) are as follows:
text: The financial assumptions reflect the nature and term of the Scheme’s liabilities.

Table:
2019
2018
%
%
Discount rate for scheme liabilities
2.45
2.60
CPI inflation
2.35
2.25
RPI inflation
3.45
3.35
Pension increases
Pre 1988 GMP
–
–
Post 1988 GMP
2.10
2.10
Pre 2004 non GMP
5.00
5.00
Post 2004
3.35
3.25

Questions:
question: What are the types of inflation listed in the table?
answer: CPI inflation
RPI inflation
question: In which year was CPI inflation percentage larger?
answer: 2019
derivation: 2.35%>2.25%
question: What was the change in CPI inflation percentage in 2019 from 2018?
answer: 0.1
derivation: 2.35%-2.25%
scale: percent
question: What was the average CPI inflation rate across 2018 and 2019?
answer: 2.3
derivation: (2.35%+2.25%)/2
scale: percent
text: 10 Taxation (continued)
text: There are unrecognised deferred tax assets on the following temporary differences (presented below before the application of the relevant tax rate) due to uncertainty over the level of profits in the non-REIT elements of the Group in future periods:
text: The Company recognises no deferred tax asset or liability (2018: nil).

Table:
£m
2019
2018
Revenue losses – UK
398.4
300.8
Capital losses – UK
34.5
34.2
Derivative financial instruments
172.7
184.9
Other temporary differences
20.1
9.7
Total unrecognised temporary differences
625.7
529.6

Questions:
question: What is the revenue losses in UK in 2019?
answer: 398.4
scale: million
question: What is the value of Derivative financial instruments in 2019?
answer: 172.7
scale: million
question: What is the amount of capital losses in UK in 2019?
answer: 34.5
scale: million
question: What is the percentage change in the revenue losses in UK from 2018 to 2019?
answer: 32.45
derivation: (398.4-300.8)/300.8
scale: percent
question: What is the change in capital losses from the UK between 2018 and 2019?
answer: 0.3
derivation: 34.5-34.2
scale: million
question: What is the percentage change in the total unrecognised temporary differences from 2018 to 2019?
answer: 18.15
derivation: (625.7-529.6)/529.6
scale: percent
text: A summary of option activity under all of the Company’s equity incentive plans at December 31, 2019 and changes during the period then ended is presented in the following table:
text: There were no options granted for the year ended December 31, 2019 and 2018. The total intrinsic value of options exercised during year ended December 31, 2019, 2018 and 2017 were $215.5 million, $74.6 million, and $41.2 million, respectively.

Table:
Number of Options Outstanding (in thousands)
Weighted- Average Exercise Price Per Share
Weighted- Average Contractual Term (in Years)
Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2016
7,384
$10.59
5.3
$74,065
Granted
25
23.99
Exercised
(1,722)
10.39
Canceled/Forfeited
(401)
16.04
Outstanding at December 31, 2017
5,286
$10.30
4.2
$201,480
Granted
-
-
Exercised
(1,138)
8.17
Canceled/Forfeited
(17)
18.79
Outstanding at December 31, 2018
4,131
$10.86
3.3
$295,921
Granted
-
-
Exercised
(1,742)
8.53
Canceled/Forfeited
(132)
2.73
Outstanding at December 31, 2019
2,257
$13.13
2.5
$351,428
Vested and expected to vest as of December 31, 2019
2,259
$13.13
2.5
$351,362
Excercisable as of December 31, 2019
2,243
$13.10
2.5
$349,002

Questions:
question: What is the weighted average price per share of granted in 2017?
answer: 23.99
question: What is the percentage change in the number of outstanding options between December 31, 2016 and 2017?
answer: -28.41
derivation: (5,286- 7,384)/ 7,384 
scale: percent
text: 7. INVESTMENTS IN JOINT VENTURES
text: The total carrying value of our equity method investments at the end of fiscal 2019 and 2018 was $796.3 million and $776.2 million, respectively. These amounts are included in other assets and reflect our 44% ownership interest in Ardent Mills and 50% ownership interests in other joint ventures. Due to differences in fiscal reporting periods, we recognized the equity method investment earnings on a lag of approximately one month.
text: In fiscal 2019, we had purchases from our equity method investees of $39.4 million. Total dividends received from equity method investments in fiscal 2019 were $55.0 million.
text: In fiscal 2018, we had purchases from our equity method investees of $34.9 million. Total dividends received from equity method investments in fiscal 2018 were $62.5 million.
text: In fiscal 2017, we had purchases from our equity method investees of $41.8 million. Total dividends received from equity method investments in fiscal 2017 were $68.2 million.
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) Summarized combined financial information for our equity method investments on a 100% basis is as follows:

Table:
2019
2018
2017
Net Sales:
Ardent Mills .
$3,476.0
$3,344.1
$3,180.0
Others
195.4
198.8
177.7
Total net sales .
$3,671.4
$3,542.9
$3,357.7
Gross margin:
Ardent Mills .
$281.9
$386.5
$340.3
Others
45.5
34.8
34.6
Total gross margin
$327.4
$421.3
$374.9
Earnings after income taxes:
Ardent Mills .
$151.9
$197.0
$152.0
Others
18.1
10.1
10.1
Total earnings after income taxes
$170.0
$207.1
$162.1

Questions:
text: 19 Trade and other payables
text: Contract liabilities relate to advance payments received from customers which have not yet been recognised as revenue. £8.3m of the contract liabilities at 31st December 2018 was recognised as revenue during 2019 (2018: £3.0m).

Table:
2019
2018
£m
£m
Trade payables
57.9
57.4
Contract liabilities
8.7
8.9
Social security
5.6
5.1
Other payables
37.8
37.6
Accruals
64.8
58.0
Total trade and other payables
174.8
167.0

Questions:
question: What are the components making up total trade and other payables?
answer: Trade payables
Contract liabilities
Social security
Other payables
Accruals
question: In which year was the amount of trade payables larger?
answer: 2019
derivation: 57.9>57.4
question: What was the change in accruals in 2019 from 2018?
answer: 6.8
derivation: 64.8-58.0
scale: million
question: What was the percentage change in accruals in 2019 from 2018?
answer: 11.72
derivation: (64.8-58.0)/58.0
scale: percent
text: Item 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
text: Aggregate audit fees, audit-related fees, tax fees and the aggregate of all other fees billed to us by Ernst & Young LLP for the fiscal years ended June 30, 2019 and 2018 were as follows:
text: (1) Audit Fees consist of fees incurred for professional services rendered for the integrated audit of our annual consolidated financial statements, review of the quarterly consolidated financial statements and foreign statutory audits and services that are normally provided by Ernst & Young LLP in connection with statutory and regulatory filings or engagements. Audit fees also include accounting consultations, research related to the integrated audit and comfort letter services in relation to our exchangeable senior notes.
text: (2) Audit-Related Fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s consolidated financial statements and are not reported under “Audit Fees.” This primarily consists of fees for service organization control audits and due diligence on acquisitions.
text: (3) Tax fees relate to assistance with tax compliance, tax planning and various tax advisory services.
text: (4) Other fees are any additional amounts for products and services provided by the principal accountants.
text: Our audit committee has adopted a pre-approval policy for the engagement of our independent accountant to perform certain audit and non-audit services. Pursuant to this policy, which is designed to assure that such engagements do not impair the independence of our auditors, the audit committee pre-approves annually all audit services, audit related services, tax services and other services as described above, that may be performed by our independent accountants. All of the audit and non-audit services provided by our principal accountants have been pre-approved by our Audit Committee.

Table:
2019
2018
(U.S. $ in thousands)
Audit fees (1)
$2,980
$3,469
Audit-related fees (2)
648
447
Tax fees (3)
220
238
Other fees (4)
8
3
Total
$3,856
$4,157

Questions:
question: What is the total fees for fiscal year ended June 30, 2019?
answer: $3,856
scale: thousand
question: What is the change in total fees between fiscal years 2018 and 2019?
answer: -301
derivation: 3,856-4,157
scale: thousand
question: What is the average tax fees for fiscal years 2018 and 2019?
answer: 229
derivation: (220+238)/2
scale: thousand
question: For fiscal year ended June 30, 2018, what is the percentage constitution of audit fees among the total fees?
answer: 83.45
derivation: 3,469/4,157
scale: percent
text: Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging.
text: Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.

Table:
Year Ended December 31,
2019
2018
2017
(In millions)
Operating income
$1,203
$1,400
$1,005
As percentage of net revenues
12.6%
14.5%
12.0%

Questions:
question: What is the average Operating income?
answer: 1202.67
derivation: (1,203+1,400+1,005) / 3
scale: million
question: What is the average operating income as percentage of net revenues?
answer: 13.03
derivation: (12.6+14.5+12.0) / 3
scale: percent
question: What is the increase/ (decrease) in Operating income from 2017 to 2019?
answer: 198
derivation: 1,203-1,005
scale: million
text: Our revenues and operating results are significantly affected by the timing, number and breadth of our theatrical releases and their budgets, the timing of television syndication agreements, and our amortization policy for the first 12 months of commercial exploitation for a film. The timing of releases is determined based on several factors. A significant portion of the films we distribute are delivered to Indian theaters at times when theater attendance has traditionally been highest, including school holidays, national holidays and the festivals. This timing of releases also takes into account competitor film release dates, major cricket events in India and film production schedules. Significant holidays and festivals, such as Diwali, Eid and Christmas, occur during July to December each year, and the Indian Premier League cricket season generally occurs during April and May of each year. The Tamil New Year, called Pongal, falls in January each year making the quarter ending March an important one for Tamil releases.
text: Our quarterly results can vary from one period to the next, and the results of one quarter are not necessarily indicative of results for the next or any future quarter. Our revenue and operating results are therefore seasonal in nature due to the impact on income of the timing of new releases as well as timing and quantum of catalogue revenues.

Table:
Three Months Ended
June 30, 2018
September 30, 2018
December 31, 2018
March 31, 2019
(in thousands)
Revenue
60,212
63,425
76,744
69,745
Adjustment towards significant financing component
6,410
8,837
9,917
9,303
Gross Revenue
66,622
72,262
86,661
79,048

Questions:
question: What was the revenue in three months ended June 2018?
answer: 60,212
scale: thousand
question: What is the adjustment towards significant financing component in three months ended June 2018?
answer: 6,410
scale: thousand
question: What are the Three months ended periods that have gross revenue exceeding $70,000 thousand?
answer: September 30, 2018
December 31, 2018
March 31, 2019
derivation: For row 7 find the cells which have values >70,000 and find the corresponding three months ended period
question: What is the average quarterly Adjustment towards significant financing component for  Three Months Ended June 30 2018 to march 31, 2019?
answer: 8616.75
derivation: (6,410 + 8,837 + 9,917 + 9,303) / 4
scale: thousand
question: What is the percentage increase / (decrease) in the Gross Revenue from Three Months Ended  December 2018 to March 2019?
answer: -8.78
derivation: 79,048 / 86,661 - 1
scale: percent
text: Production start-up
text: Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs. Costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site, related legal and regulatory costs, and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures. In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
text: The following table shows production start-up expense for the years ended December 31, 2019, 2018, and 2017:
text: During 2019, we incurred production start-up expense at our new facility in Lake Township, Ohio. We also incurred production start-up expense at our second facility in Ho Chi Minh City, Vietnam in early 2019. During 2018, we incurred production start-up expense for the transition to Series 6 module manufacturing at our facilities in Kulim, Malaysia and Ho Chi Minh City, Vietnam. We also incurred production start-up expense for the transition to Series 6 module manufacturing at our facility in Perrysburg, Ohio in early 2018.

Table:
Years Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Production start-up
$45,915
$90,735
$42,643
$(44,820)
(49)%
$48,092
113%
% of net sales
1.5%
4.0%
1.4%

Questions:
question: What is the net difference in production start-up expense between 2019 and 2017?
answer: 3272
derivation: 45,915 - 42,643 
scale: thousand
question: What is the amount of net sales derived in 2018?
answer: 2268375
derivation: 90,735 / 4% 
scale: thousand
question: What is the difference in net sales amount in 2019 and 2018?
answer: 792625
derivation: (45,915 / 1.5%) - (90,735 / 4%) 
scale: thousand