tokbokki/tatqa_dataset_filter huggingface dataset:
text: Note 3: Recent Accounting Pronouncements
text: Recently Adopted
text: In May 2014, the FASB released ASU 2014-09, “Revenue from Contracts with Customers,” to supersede nearly all existing revenue recognition guidance under GAAP. The FASB issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016 and December 2016 within ASU 2015–14, ASU 2016–08, ASU 2016–10, ASU 2016–12 and ASU 2016–20, respectively; all of which in combination with ASU 2014-09 were codified as Accounting Standard Codification Topic 606 (“ASC 606”). The core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The Company adopted ASC 606 on the first day of the current fiscal year, June 25, 2018, under the modified retrospective approach, applying the amendments to prospective reporting periods. Results for reporting periods beginning on or after June 25, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under ASC 605. In connection with the adoption of ASC 606, the Company’s revenue recognition policy has been amended, refer to Note 2—Summary of Significant Accounting Policies for a description of the policy.
text: The cumulative effect of the changes made to the Company’s Consolidated Balance Sheet as of June 25, 2018 for the adoption of ASC 606 to all contracts with customers that were not completed as of June 24, 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows:

Table:
June 24, 2018 As Reported
Adjustments
Jun e25, 2018 As Adjusted
(in thousands)
Total assets
$12,479,478
$12,955
$12,492,433
Deferred profit
$720,086
$(160,695)
$559,391
Total liabilities
$5,899,435
$(126,400)
$5,773,035
Stockholder’s equity
$6,501,851
$139,355
$6,641,206

Questions:
question: What is the stockholder's equity as reported in June 24, 2018?
answer: $6,501,851
scale: thousand
question: What is the total liabilities as reported in June 24, 2018?
answer: $5,899,435
scale: thousand
question: What is the deferred profit as reported in June 24, 2018?
answer: $720,086
scale: thousand
question: What is the percentage change in the total assets after the adjustment?
answer: 0.1
derivation: (12,492,433-12,479,478)/12,479,478
scale: percent
question: What is the percentage change in the deferred profit after the adjustment?
answer: -22.32
derivation: (559,391-720,086)/720,086
scale: percent
question: What is the percentage change in the total liabilities after the adjustment?
answer: -2.14
derivation: (5,773,035-5,899,435)/5,899,435
scale: percent
text: Reconciliation of net voyage revenues to voyage revenues:
text: (1) Vessel Calendar Days is the total number of days the vessels were in our fleet.
text: (2) Time Charter Equivalent ("TCE") Rate, results from Net Voyage Revenue divided by total TCE days.

Table:
Years Ended December 31,    
All figures in USD '000, except TCE rate per day 
2018
2017
Variance 
Voyage Revenue  
289,016
297,141
(2.7%)
Less Voyage expenses  
(165,012)
(142,465)
15.8%
Net Voyage Revenue  
124,004
154,676
(19.8%)
Vessel Calendar Days (1)  
9,747
10,892
(10.5%)
Less off-hire days  
277
867
(68.1%)
Total TCE days  
9,470
10,025
(5.5%)
TCE Rate per day (2) 
$13,095
$15,428
(15.1%)
Total Days for vessel operating expenses  
9,747
10,892
(10.5%)

Questions:
question: What are the respective voyage revenue in 2017 and 2018?
answer: 297,141
289,016
scale: thousand
question: What are the respective voyage expenses in 2017 and 2018?
answer: 142,465
165,012
scale: thousand
question: What are the respective net voyage revenue in 2017 and 2018?
answer: 154,676
124,004
scale: thousand
question: What is the value of the voyage revenue in 2017 as a percentage of the revenue in 2018?
answer: 102.81
derivation: 297,141/289,016 
scale: percent
question: What is the value of the voyage expenses in 2017 as a percentage of the expenses in 2018?
answer: 86.34
derivation: 142,465/165,012 
scale: percent
question: What is the value of the net voyage revenue in 2017 as a percentage of the net voyage revenue in 2018?
answer: 124.73
derivation: 154,676/124,004 
scale: percent
text: In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on
the open market.
text: During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company’s common stock.

Table:
Period
Total number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs
October 1 - October 31, 2019
13,425
$78.21
13,425
$48,950,059
November 1 - November 30, 2019
245,454
76.95
245,454
30,062,919
December 1 - December 31, 2019
185,973
80.95
185,973
15,008,242
Total
444,852
444,852

Questions:
question: How many shares are repurchased in 2019 October?
answer: 13,425
question: What is the average repurchase price paid per share for 2019 December?
answer: 80.95
question: What is the amount of money used for share repurchase in 2019 October?
answer: 1049969.25
derivation: 13,425*$78.21
question: Which period has the highest total number of shares purchased?
answer: November 1 - November 30, 2019
derivation: 245,454> 185,973> 13,425
question: What is the difference in the total number of shares purchased between November and December?
answer: 59481
derivation: 245,454-185,973
text: 13. Intangible assets continued
text: Goodwill has been allocated to three CGUs, which align with the reportable operating segments, as follows:

Table:
2019
2018
$ million
$ million
Networks & Security
73.4
72.0
Lifecycle Service Assurance
37.6
37.6
Connected Devices
46.1
46.1
157.1
155.7

Questions:
question: What is the amount of intangible assets under Networks & Security in 2019?
answer: 73.4
scale: million
question: In which year was the amount of intangible assets larger?
answer: 2019
derivation: 157.1>155.7
question: What was the change in the total intangible assets?
answer: 1.4
derivation: 157.1-155.7
scale: million
question: What was the percentage change in the total intangible assets?
answer: 0.9
derivation: (157.1-155.7)/155.7
scale: percent
text: 17. Called up share capital
text: Called up share capital is the number of shares in issue at their par value. A number of shares were allotted during the year in relation to employee share schemes.
text: Accounting policies
text: Equity instruments issued by the Group are recorded at the amount of the proceeds received, net of direct issuance costs.
text: Notes: 1 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of €264 million (2018: €356 million). The market value of shares held was €2,566 million (2018: €4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond.
text: 2 On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling £1.72 billion with a 2 year maturity date in 2021 and £1.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of £1.3505 per share.
text: 3 Represents US share awards and option scheme awards.

Table:
2019
2018
Number
€m
Number
€m
Ordinary shares of 2020⁄21 US cents each allotted, issued and fully paid:1, 2
1 April
28,814,803,308
4,796
28,814,142,848
4,796
Allotted during the year3
454,870
–
660,460
–
31 March
28,815,258,178
4,796
28,814,803,308
4,796

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: How many ordinary shares were allotted during 2019?
answer: 454,870
question: Between 2018 and 2019, which year had more ordinary shares allotted?
answer: 2018
derivation: 660,460>454,870
question: Between 2018 and 2019, which year had more ordinary shares as at 1 April?
answer: 2019
derivation: 28,814,803,308>28,814,142,848
question: What is the average number of ordinary shares as at 31 March for 2018 and 2019?
answer: 28815030743
derivation: (28,815,258,178+28,814,803,308)/2
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table summarizes long-lived assets by geographic area as of December 31, 2019 and December 31, 2018:
text: Long-lived assets include property and equipment, operating lease right-of-use assets, goodwill and other intangible assets.

Table:
December 31,
2019
2018
United States
$239,511
$115,869
Asia
301,020
12,274
Europe
59,925
59,936
Total
$600,456
$188,079

Questions:
question: What was the percentage change in total long-lived assets between 2018 and 2019?
answer: 219.26
derivation: ($600,456-$188,079)/$188,079
scale: percent
text: ITEM 6. SELECTED FINANCIAL DATA
text: The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data).
text: Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. “Legal Proceedings.” Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations."
text: Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.

Table:
Year Ended December 31,
2019
2018
2017
2016
2015
Stock-based compensation expense data:
Sales and marketing
$2,075
$1,196
$561
$536
$372
General and administrative
6,474
4,901
2,638
1,430
2,486
Research and development
12,054
7,332
4,214
2,035
1,266
Total stock-based compensation expense
$20,603
$13,429
$7,413
$4,001
$4,124

Questions:
question: What was the percentage change in the Total stock-based compensation expense between 2018 and 2019?
answer: 53.42
derivation: (20,603-13,429)/13,429
scale: percent
text: Deferred Revenue and Customer Liabilities
text: Deferred revenue and customer liabilities consisted of the following (in thousands):
text: The Company expects to recognize the majority of its deferred revenue as of December 31, 2019 over the next 180 days. Revenues of $3.7 million were recognized during the year ended December 31, 2019 from amounts included in deferred revenue at December 31, 2018. Revenues of $4.4 million were recognized during the year ended December 31, 2018 from amounts included in deferred revenue at January 1, 2018.
text: The Company expects to recognize the majority of the customer arrangements with termination rights into revenue as the Company has not historically experienced a high rate of contract terminations.
text: Estimated refund liabilities are generally resolved in 180 days, once it is determined whether the requisite service levels and client requirements were achieved to settle the contingency.

Table:
December 31,
2019
2018
Deferred revenue
$3,012
$3,655
Customer arrangements with termination rights
15,024
16,404
Estimated refund liabilities
8,585
10,117
$26,621
$30,176

Questions:
text: Semiconductor and IP Licensing Segment
text: (1) Excludes operating expenses which are not allocated on a segment basis.
text: Semiconductor and IP Licensing segment revenue for the year ended December 31, 2019 was $81.9 million as compared to $186.4 million for the year ended December 31, 2018, a decrease of $104.5 million. The decrease in revenue was due principally to revenue recorded in 2018 related to the Samsung settlement and license agreement executed in December 2018, partially offset by a one-time payment from a new license agreement signed in December 2019.

Table:
Years Ended December 31,
2019
2018
2017
(in thousands)
Revenue:
Royalty and license fees
$81,943
$186,425
$205,809
Total revenue
81,943
186,425
205,809
Operating expenses:
Research, development and other related costs
28,732
27,514
30,039
Litigation
3,471
26,099
36,209
Amortization
11,871
19,906
21,590
Total operating expenses (1)
44,074
73,519
87,838
Total operating income
$37,869
$112,906
$117,971

Questions:
question: What was the total operating expense in 2017 and 2018, respectively?
answer: 73,519
44,074
scale: thousand
question: Which year did the Semiconductor and IP Licensing segment have the highest total operating income?
answer: 2017
derivation: 117,971>112,906>37,869
question: What is the percentage of research, development, and other related costs as well as litigation expenses over total operating expenses in 2018?
answer: 72.92
derivation: (27,514+26,099)/73,519 
scale: percent
question: What is the average revenue that the company received in the last three years, i.e. from 2017 to 2019?
answer: 158059
derivation: (81,943+186,425+205,809)/3 
scale: thousand
text: Comparison of Fiscal Year Ended September 27, 2019 to Fiscal Year Ended September 28, 2018
text: Revenue. In fiscal year 2019, our revenue decreased by $70.7 million, or 12.4%, to $499.7 million from $570.4 million for fiscal year 2018. Revenue from our primary markets, the percentage of change between the years and revenue by primary markets expressed as a percentage of total revenue were (in thousands, except percentages):
text: In fiscal year 2019, our Telecom market revenue decreased by $42.0 million, or 18.8%, compared to fiscal year 2018. The decrease was primarily due to the full year effect of our May 2018 sale of the Japan-based long-range optical subassembly business (the "LR4 Business"), lower sales of carrier-based optical semiconductor products to our Asia customer base, as well as lower sales of products targeting fiber to the home applications.
text: In fiscal year 2019, our Data Center market revenue decreased by $48.0 million, or 29.6%, compared to fiscal year 2018. The decrease was primarily due to lower revenue related to sales of legacy optical products and lasers, partially offset by the recognition of $7.0 million of licensing revenue during the fiscal year ended September 27, 2019.
text: In fiscal year 2019, our I&D market revenues increased by $19.3 million, or 10.4%, compared to fiscal year 2018. The increase was related to higher revenue from sales across the product portfolio.

Table:
Fiscal Years
2019
2018
% Change
Telecom
$180,938
$ 222,940
(18.8)%
Data Center
114,132
162,098
(29.6)%
Industrial & Defense
204,638
185,360
10.4 %
Total
$499,708
$ 570,398
(12.4)%
Telecom
36.2%
39.1%
Data Center
22.8%
28.4%
Industrial & Defense
41.0%
32.5%
 Total
100.0%
100.0%

Questions:
text: The following is a summary of amounts reclassified from AOCI for the years ended June 30, 2019 and 2018:
text: (a) Amounts in parentheses indicate debits to income/loss.
text: (b) These AOCI components are included in the computation of net periodic benefit cost (see Note 11 for additional details).

Table:
Amount Reclassified from AOCI
Years Ended June 30,
($ in millions) (a)
Location of gain (loss)
2019
2018
Details about AOCI Components
Cash flow hedging items
Commodity contracts
Cost of sales
$5.1
$1.8
Foreign exchange contracts
Net sales
1.0
(1.0)
Forward interest rate swaps
Interest expense
0.4
0.4
Total before tax
6.5
1.2
Tax expense
(1.6)
(0.4)
Net of tax
$4.9
$0.8
Amortization of pension and other postretirement benefit plan items
Net actuarial loss
(b)
$(12.0)
$(16.4)
Prior service cost
(b)
3.1
3.1
Total before tax
(8.9)
(13.3)
Tax benefit
2.1
4.4
Net of tax
$(6.8)
$(8.9)

Questions:
question: In which year was the amount of tax benefit larger?
answer: 2018
derivation: 4.4>2.1
question: What was the change in Forward interest rate swaps in 2019 from 2018?
answer: 0
derivation: 0.4-0.4
scale: million
question: What was the percentage change in Forward interest rate swaps in 2019 from 2018?
answer: 0
derivation: (0.4-0.4)/0.4
scale: percent
text: Seasonality
text: The Company’s sales, income and cash flow from operations vary between quarters, and are generally lowest in the first quarter of the from operations vary between quarters, and are generally lowest in the first quarter of the year and highest in the fourth quarter. This is mainly a result of the seasonal purchase patterns of network operators.

Table:
Most recent three-year average seasonality
First quarter
Second quarter
Third quarter
Fourth quarter
Sequential change, sales
-25%
11%
4%
17%
Share of annual sales
22%
24%
25%
29%

Questions:
question: What is the share of annual sales in third quarter?
answer: 25%
question: What is the share of annual sales in fourth quarter?
answer: 29%
question: What is the change in share of annual sales between first quarter and second quarter?
answer: 2
derivation: 24%-22%
scale: percent
question: What is the total share of annual sales for the second half of the year?
answer: 54
derivation: 25%+29%
scale: percent
question: What is the change in sequential change of sales between second and third quarter?
answer: 7
derivation: 11-4
scale: percent
text: Note 5 – Goodwill and Intangible Assets
text: Goodwill and indefinite-lived intangible assets consisted of the following:
text: Goodwill
text: The Company performed the annual impairment assessment of goodwill for our single reporting unit as of December 31, 2019, noting no impairment loss. The fair value exceeded the carrying value by 2.4%. Considerable management judgment is necessary to evaluate goodwill for impairment. We estimate fair value using widely accepted valuation techniques including discounted cash flows and market multiples analysis with respect to our single reporting unit. These valuation approaches are dependent upon a number of factors, including estimates of future growth rates, our cost of capital, capital expenditures, income tax rates, and other variables. Assumptions used in our valuations were consistent with our internal projections and operating plans. Our discounted cash flows forecast could be negatively impacted by a change in the competitive landscape, any internal decisions to pursue new or different strategies, a loss of a significant customer, or a significant change in the market place including changes in the prices paid for our products or changes in the size of the market for our products. Additionally, under the market approach analysis, we used significant other observable inputs including various guideline company comparisons. We base our fair value estimates on assumptions we believe to be reasonable, but which are unpredictable and inherently uncertain. Changes in these estimates or assumptions could materially affect the determination of fair value and the conclusions of the quantitative goodwill test for our one reporting unit.
text: Indefinite-lived Intangible Assets
text: The Company performed the annual impairment assessment on the indefinite-lived intangible asset as of December 31, 2019 and 2018, resulting in no impairment losses.

Table:
December 31,
2019
2018
Goodwill
$ 10,368
$ 10,368
Accumulated impairment losses
(1,244 )
(1,244 )
Goodwill
9,124
9,124
Brand names
3,700
3,700
Goodwill and indefinite lived intangible assets
$ 12,824
$ 12,824

Questions:
question: What is the value of brand names as of December 31, 2019?
answer: 3,700
question: What is the change in the value of brand names between 2018 and 2019?
answer: 0
derivation: 3,700-3,700
question: What is the average goodwill and indefinite lived intangible assets for 2018 and 2019?
answer: 12824
derivation: (12,824+12,824)/2
question: What is the percentage constitution of brand names among the total goodwill and indefinite lived intangible assets in 2019?
answer: 28.85
derivation: 3,700/12,824
scale: percent
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table reflects the cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated.

Table:
Year Ended December 31,
2019
2018
Net cash provided by operating activities
$153,327
$256,426
Net cash used in investing activities
(15,381)
(6,581)
Net cash used in financing activities
(159,608)
(154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash
(21,662)
95,635
Cash and cash equivalents and restricted cash at beginning of period
449,473
353,838
Cash and cash equivalents and restricted cash at end of period
$427,811
$449,473

Questions: