tokbokki/tatqa_dataset_filter huggingface dataset:
text: Deferred Revenues
text: Deferred revenues consist primarily of prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service. Deferred revenues may also include upfront payments for consulting services to be performed in the future, such as non-recurring engineering services.
text: We defer license fees until we have met all accounting requirements for revenue recognition, which is when a license is made available to a customer and that customer has a right to use the license. Engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers. We defer AirBar and sensor modules revenues until distributors sell the products to their end customers
text: Under U.S. GAAP, companies may make reasonable aggregations and approximations of returns data to accurately estimate returns. Our AirBar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates, which are supported by the fact that our product sales involve homogenous transactions. The reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of December 31, 2019 and 2018.
text: The following table presents our deferred revenues by source (in thousands);

Table:
Years ended December 31,
2019
2018
Deferred license fees revenues
$28
$-
Deferred NRE revenues
20
-
Deferred AirBar revenues
6
59
Deferred sensor modules revenues
13
16
$67
$75

Questions:
question: What is the proportion of deferred license fees and NRE revenues over total deferred revenues for the year ended December 31, 2019?
answer: 0.72
derivation: (28+20)/67 
question: What is the percentage change of deferred sensor module revenues from 2018 to 2019?
answer: -18.75
derivation: (13-16)/16 
scale: percent
text: The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows:
text: 1 Netted against employees’ contributions.
text: 2 Included therein: Interest effect from the adjustment of the asset ceiling.
text: The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to €90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of €+247 million and the experience-based adjustments of €+4 million. It was offset by income from plan assets of €103 million and a gain of €58 million resulting from the change in the effect of the asset ceiling in the Netherlands.
text: In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of €82 million in financial year 2018/19 (2017/18: €82 million) were recorded. These figures also include payments to statutory pension insurance.
text: The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to €34 million (30/9/2018: €41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.

Table:
€ million
2017/2018
2018/2019
Current service cost1
24
21
Net interest expenses2
11
9
Past service cost (incl. curtailments and changes)
0
0
Settlements
0
0
Other pension expenses
1
1
Pension expenses
36
31

Questions:
question: In which year were the pension expenses larger?
answer: 2018
derivation: 36>31
question: What was the change in pension expenses in FY2019 from FY2018?
answer: -5
derivation: 31-36
scale: million
question: What was the percentage change in pension expenses in FY2019 from FY2018?
answer: -13.89
derivation: (31-36)/36
scale: percent
text: 20. DIVIDENDS
text: A regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019.
text: 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.
text: The above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years.

Table:
2019
2018
$’000
$’000
Dividends paid during the year (net of dividend re-investment)
4 cent per share final dividend paid 27 September 2018 – fully franked1
7,319
3 cent per share final dividend paid 30 September 2017 – fully franked
5,175
3 cent per share interim dividend paid 29 March 2019 – fully franked
5,318
3 cent per share interim dividend paid 29 March 2018 – fully franked
5,217
12,637
10,392
Proposed dividend not recognised at the end of the year
5,922
7,865
Dividends franking account
30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years
1,586
3,125

Questions:
question: What was the 2019 percentage change of dividends paid between 2018 and 2019 financial years?
answer: 21.6
derivation: (12,637 - 10,392) / 10,392 
scale: percent
question: How many proposed dividends were not recognised at the end of both years?
answer: 13787
derivation: 5,922 + 7,865 
scale: thousand
question: What was the final dividend of 4 cents per share comprised of?
answer: 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.
question: What was the percentage change in franking credits between 2018 and 2019?
answer: -49.25
derivation: (1,586 - 3,125) / 3,125 
scale: percent
text: Deferred tax assets (liabilities) consist of the following:
text: A valuation allowance has been provided based on the uncertainty of utilizing the tax benefits, mainly related to the following deferred tax assets: • $183.4 million of foreign items, primarily net operating losses; and • $7.7 million of state tax credits.
text: For the year ended December 31, 2019, the valuation allowance decreased by $20.8 million. This is primarily driven by our Reinvent SEE initiatives and decreases in foreign tax rates.
text: As of December 31, 2019, we have foreign net operating loss carryforwards of $899.4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover. The state net operating loss carryforwards totaling $569.3 million expire in various amounts over 1 to 19 years.

Table:
December 31,
(In millions)
2019
2018
Accruals not yet deductible for tax purposes
$ 17.4
$ 17.5
Net operating loss carryforwards
245.9
265.5
Foreign, federal and state credits
8.4
10.4
Employee benefit items
79.5
77.0
Capitalized expenses
32.2
8.9
Intangibles
21.8
—
Derivatives and other
47.7
38.0
Sub-total deferred tax assets
452.9
417.3
Valuation allowance
(197.6)
(218.4)
Total deferred tax assets
$ 255.3
$ 198.9
Depreciation and amortization
$ (37.0)
$ (26.8)
Unremitted foreign earnings
(10.0)
—
Intangible assets
—
(21.7)
Other
(0.4)
(0.4)
Total deferred tax liabilities
(47.4)
(48.9)
Net deferred tax assets
$ 207.9
$ 150.0

Questions:
question: What is the percentage change of Net deferred tax assets from 2018 to 2019?
answer: 38.6
derivation: (207.9-150.0)/150.0
scale: percent
question: What is the value of Sub-total deferred tax assets as a percentage of Net deferred tax assets for 2019?
answer: 217.85
derivation: 452.9/207.9
scale: percent
text: NOTE 14. PROVISION FOR WARRANTY
text: The changes in the amount of provision for warranty are as follows:
text: Costs of warranty include the cost of labor and materials to repair a product during the warranty period. The main term of the warranty period is one year. The Company accrues for the estimated cost of the warranty on its products shipped in the provision for warranty, upon recognition of the sale of the product. The costs are estimated based on actual historical expenses incurred and on estimated future expenses related to current sales, and are updated periodically. Actual warranty costs are charged against the provision for warranty.

Table:
December 31,
2018
2019
Balance January 1
6,562
7,955
Charged to cost of sales
18,408
26,301
Deductions
(8,985)
(12,232)
Releases of expired warranty
(8,214)
(5,684)
Foreign currency translation effect
184
84
Balance December 31
7,955
16,424

Questions:
question: Which year had a larger difference in the balance between the start and the end of the year?
answer: 2019
derivation: 2018:(7,955-6,562=1,393); 2019:(16,424-7,955=8,469)
question: What is the percentage change in balance at end of year from 2018 to 2019?
answer: 106.46
derivation: (16,424-7,955)/7,955
scale: percent
question: What is the change in balance at start of year from 2018 to 2019?
answer: 1393
derivation:  7,955 - 6,562
text: CUSTOMER STATISTICS
text: INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,441 compared to 4,693 for the same period of the prior year as a result of: • additional connects related to the Florida expansion initiatives and in the MetroCast footprint; • our customers' ongoing interest in high speed offerings; and • growth in both the residential and business sectors.
text: VIDEO Fiscal 2019 fourth-quarter video service customers net additions stood at 5,294 compared to net losses of 3,046 for the same period of the prior year mainly from: • the activation of bulk properties in Florida during the fourth quarter of fiscal 2019; and • our customers' ongoing interest in TiVo's digital advanced video services; partly offset by • competitive offers in the industry; and • a changing video consumption environment.
text: TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector. TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net losses stood at 304 compared to net additions of 1,150 for the same period of the prior year mainly as a result of a decline in the residential sector, partly offset by growth in the business sector.

Table:
Net additions (losses)
Three months ended August 31,
August 31,
2019
2019
2018
Primary service units
901,446
7,431
2,797
Internet service customers
446,137
2,441
4,693
Video service customers
312,555
5,294
(3,046)
Telephony service customers
142,754
(304)
1,150

Questions:
question: What was the increase / (decrease) in Net additions (losses) for the Primary service units from 31 Aug 2018 to 31 Aug 2019?
answer: 4634
derivation: 7,431 - 2,797
question: What was the average Net additions (losses) for internet service customers?
answer: 3567
derivation: (2,441 + 4,693) / 2
question: What was the average Net additions (losses) for video service customers?
answer: 1124
derivation: (5,294 + (- 3,046)) / 2
text: Fourth quarter gross profit was $1,081 million and gross margin was 39.3%. On a sequential basis, gross margin increased 140 basis points, mainly driven by improved product mix and better manufacturing efficiencies.
text: Gross margin decreased 70 basis points year-over-year, mainly impacted by price pressure and unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix and favorable currency effects, net of hedging.

Table:
Three Months Ended
Variation
December 31, 2019
September 29, 2018
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
Gross profit
$ 1,081
$ 967
$ 1,059
11.8%
2.0%
Gross margin (as percentage of net revenues)
39.3%
37.9%
40.0%
+140 bps
-70 bps

Questions:
question: What is the average Gross profit for the period December 31, 2019 and 2018?
answer: 1070
derivation: (1,081+1,059) / 2
scale: million
question: What is the average Gross margin (as percentage of net revenues) for the period December 31, 2019 and 2018?
answer: 39.65
derivation: (39.3+40.0) / 2
scale: percent
question: What is the increase/ (decrease) in Gross profit from the period December 31, 2018 to 2019?
answer: 22
derivation: 1,081-1,059
scale: million
text: RSU Activity We grant RSUs, which represent the right to receive shares of our common stock. Vesting for RSUs is contingent upon the holders’ continued employment with us and may be subject to other conditions (which may include the satisfaction of a performance measure). Also, certain of our performance-based RSUs include a range of shares that may be released at vesting which are above or below the targeted number of RSUs based on actual performance relative to the grant date performance measure. If the vesting conditions are not met, unvested RSUs will be forfeited. Upon vesting of the RSUs, we may withhold shares otherwise deliverable to satisfy tax withholding requirements.
text: The following table summarizes our RSU activity with performance-based RSUs presented at the maximum potential shares that could be earned and issued at vesting (amounts in thousands except per share amounts):
text: Certain of our performance-based RSUs did not have an accounting grant date as of December 31, 2019, as there is not a mutual understanding between the Company and the employee of the performance terms. Generally, these performance terms relate to operating income performance for future years where the performance goals have not yet been set. As of December 31, 2019, there were 3.2 million performance-based RSUs outstanding for which the accounting grant date has not been set, of which 1.9 million were 2019 grants. Accordingly, no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these RSUs.
text: At December 31, 2019, approximately $96 million of total unrecognized compensation cost was related to RSUs and is expected to be recognized over a weighted-average period of 1.64 years. Of the total unrecognized compensation cost, $50 million was related to performance-based RSUs, which is expected to be recognized over a weighted-average period of 1.63 years. The total grant date fair value of vested RSUs was $147 million, $120 million and $64 million for the years ended December 31, 2019, 2018, and 2017, respectively.
text: The income tax benefit from stock option exercises and RSU vestings was $47 million, $94 million, and $160 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Table:
Number of shares
Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018
10,623
$40.39
Granted
4,426
45.55
Vested
(2,758)
47.86
Forfeited
(2,963)
54.61
Unvested RSUs at December 31, 2019
9,328
$32.60

Questions:
text: The fair value of the option component of the ESPP shares was estimated at the grant date using the Black-Scholes option pricing model with the following weighted
average assumptions:
text: The Company issued 266 shares, 231 shares and 183 shares under the ESPP in the years ended December 31, 2019, 2018 and 2017, respectively, at a weighted average
exercise price per share of $86.51, $77.02, and $73.02, respectively. As of December 31, 2019, the Company expects to recognize $3,531 of the total unamortized compensation cost
related to employee purchases under the ESPP over a weighted average period of 0.37 years.

Table:
Year ended December 31
2019
2018
2017
Expected life (in years)
0.5
0.5
0.5
Volatility
36% - 37%
33% - 40%
29% - 37%
Risk-free interest rate
1.58 - 2.43%
1.76% - 2.50%
0.76% - 1.16%
Dividend yield
- %
- %
- %

Questions:
question: What is the average volatility of the fair value of the option component of the ESPP shares as at December 31, 2019?
answer: 36.5
derivation: (36% + 37%)/2 
scale: percent
text: Americas 2019 Exit Plan
text: During the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized the actions as of September 30, 2019.
text: Americas 2018 Exit Plan
text: During the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 31, 2018, resulting in a reduction of 5,000 seats.
text: The Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.
text: The cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of December 31, 2019 (in thousands):
text: (1) Included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.
text: (2) Included in “Direct salaries and related costs” in the accompanying Consolidated Statements of Operations.
text: The Company has paid a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.

Table:
Americas 2018 Exit Plan
Americas 2019 Exit Plan
Lease obligations and facility exit costs (1)
$7,073
$—
Severance and related costs (2)
3,426
191
Severance and related costs (1)
1,037
2,155
Non-cash impairment charges
5,875
1,582
Other non-cash charges
—
244
$17,411
$4,172

Questions:
question: In which year was Non-cash impairment charges larger?
answer: 2018
derivation: 5,875>1,582
question: What was the percentage change in non-cash impairment charges in 2019 from 2018?
answer: -73.07
derivation: (1,582-5,875)/5,875
scale: percent
text: Item 10. Directors, Executive Officers and Corporate Governance.
text: Executive Officers and Directors
text: The following sets forth certain information with respect to our executive officers and directors..
text: Garo H. Armen, PhD, Executive Chairman, is one of our founders and joined us in September 2004. Garo H. Armen is Chairman and Chief Executive Officer of Agenus
Inc., a biotechnology company he co-founded in 1994. From mid-2002 through 2004, he also served as Chairman of the Board of the biopharmaceutical company Elan
Corporation, plc, which he successfully restructured. Prior to Agenus Inc., Dr. Armen established Armen Partners, a money management firm specializing in biotechnology and
pharmaceutical companies and was the architect of the widely publicized creation of the Immunex Lederle oncology business in 1993. Earlier, he was a senior vice president of
research at Dean Witter Reynolds, having begun his career on Wall Street as an analyst and investment banker at EF Hutton. In 2002, Dr. Armen founded the Children of
Armenia Fund, a nonprofit organization dedicated to significantly rebuilding and revitalizing impoverished rural Armenian towns to provide immediate and sustainable benefits
to children and youth. He received the Ellis Island Medal of Honor in 2004 for his humanitarian efforts, and received the Sabin Humanitarian Award from the Sabin Vaccine
Institute in 2006 for his achievements in biotechnology and progressing medical research. Dr. Armen was also the Ernst & Young 2002 New York City Biotechnology
Entrepreneur of the Year, and received a Wings of Hope Award in 2005 from The Melanoma Research Foundation for his ongoing commitment to the melanoma community. Dr.
Armen received a PhD in physical chemistry from the Graduate Center, City University of New York, after which he worked as a research fellow at Brookhaven National
Laboratories in Long Island, NY. Dr. Armen brings to our Board a deep historical and practical knowledge of the business of the Company and its technologies, as well as
years of expertise in the financial and biopharmaceutical arenas.

Table:
Name
Age
Position (s)
Garo H. Armen
67
Executive Chairman of the Board of Directors
Alexander K. Arrow
49
Chief Financial Officer
Robert B. Stein
69
Director
Khalil Barrage
55
Director
Brian J. Corvese
62
Director
Josh Silverman
49
Director

Questions:
question: Who is the Executive chairman of the Board of Directors?
answer: Garo H. Armen
question: Who is the Chief Financial Officer of the company?
answer: Alexander K. Arrow
question: How many directors are there in the company?
answer: 4
derivation: Robert B. Stein ## Khalil Barrage ## Brian J. Corvese ## Josh Silverman
question: What is the average age of the directors in the company?
answer: 58.75
derivation: (69 + 55 + 62 + 49)/4 
question: Who is the oldest director within the company's Board of Directors?
answer: Robert B. Stein
derivation: Obtained from the table
text: Reconciliations of total segment net revenues and total segment operating income to consolidated net revenues and consolidated income before income tax expense are presented in the table below (amounts in millions):
text: (1) Includes other income and expenses from operating segments managed outside the reportable segments, including our Distribution business. Also includes unallocated corporate income and expenses.
text: (2) Since certain of our games are hosted online or include significant online functionality that represents a separate performance obligation, we defer the transaction price allocable to the online functionality from the sale of these games and then recognize the attributable revenues over the relevant estimated service periods, which are generally less than a year. The related cost of revenues is deferred and recognized as an expense as the related revenues are recognized. This table reflects the net effect from the deferrals of revenues and recognition of deferred revenues, along with the related cost of revenues, on certain of our online enabled products.
text: (3) Intersegment revenues reflect licensing and service fees charged between segments.
text: (4) Reflects restructuring initiatives, which include severance and other restructuring-related costs.
text: (5) Reflects the impact of other unusual or unique tax‑related items and activities.

Table:
For the Years Ended December 31,
2019
2018
Reconciliation to consolidated net revenues:
Segment net revenues
$5,969
$6,835
Revenues from non-reportable segments (1)
462
480
Net effect from recognition (deferral) of deferred net revenues (2)
101
238
Elimination of intersegment revenues (3)
(43)
(53)
Consolidated net revenues
$6,489
$7,500
Reconciliation to consolidated income before income tax expense:
Segment operating income
$2,054
$2,446
Operating income (loss) from non-reportable segments (1)
24
31
Net effect from recognition (deferral) of deferred net revenues and related cost of revenues (2)
52
100
Share-based compensation expense
(166)
(209)
Amortization of intangible assets
(203)
(370)
Restructuring and related costs (4)
(137)
(10)
Discrete tax-related items (5)
(17)
—
Consolidated operating income
1,607
1,988
Interest and other expense (income), net
(26)
71
Loss on extinguishment of debt
—
40
Consolidated income before income tax expense
$1,633
$1,877

Questions:
question: What is the percentage change in segment net revenues between 2018 and 2019?
answer: -12.67
derivation: ($5,969-$6,835)/$6,835
scale: percent
question: What is the percentage change in segment operating income between 2018 and 2019?
answer: -16.03
derivation: ($2,054-$2,446)/$2,446
scale: percent