tokbokki/tatqa_dataset_filter huggingface dataset:
text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 8: INTANGIBLE ASSETS/LIABILITIES OTHER THAN GOODWILL
text: Net Book Value of Intangible Assets other than Goodwill as at December 31, 2018
text: (**) During the year ended December 31, 2018, acquisition costs of $1,150 of favorable lease terms were capitalized as part of the cost of one vessel due to the exercise of the purchase option (See also Note 2(n)). As of December 31, 2018, intangible assets associated with the favorable lease terms included an amount of $31,342 associated with the favorable lease terms of certain charter out contracts of Navios Containers which were recognized as of November 30, 2018 (see Note 3). During the year ended December 31, 2017, acquisition costs of $10,398 and accumulated amortization of $7,001 of favorable lease terms were considered impaired and were written off resulting in a loss of $3,397 included in the statement of comprehensive (loss)/income within the caption of “Impairment loss/ loss on sale of vessels, net”.

Table:
Acquisition Cost
Accumulated Amortization
Transfer/ Write off
Net Book Value December 31, 2018
Trade name
$100,420
$(47,966)
$—
$52,454
Port terminal operating rights
53,152
(11,838)
—
41,314
Customer relationships
35,490
(19,520)
—
15,970
Favorable lease terms(**)
32,492
(2,143)
(1,150)
29,199
Total Intangible assets
$221,554
$(81,467)
$(1,150)
$138,937

Questions:
text: The Group’s associates are considered to be related parties.
text: As at 30 March 2019 the following are also considered to be related parties under the Listing Rules due to their shareholdings exceeding 10% of the Group’s total issued share capital:
text: − Nissin Foods Holdings Co., Ltd. (“Nissin”) is considered to be a related party to the Group by virtue of its 19.47% (2017/18: 19.57%) equity shareholding in Premier Foods plc and of its power to appoint a member to the Board of directors.− Oasis Management Company Ltd (“Oasis”) is considered to be a related party to the Group by virtue of its 11.99% (2017/18: 9.01%) equity shareholding in Premier Foods plc and of its power to appoint a member to the Board of directors.
text: − Paulson Investment Company LLC, (“Paulson”) is considered to be a related party to the Group by virtue of its 11.98% (2017/18: 7.39%) equity shareholding in Premier Foods plc and of its power to appoint a member to the Board of directors.
text: As at 30 March 2019 the Group had outstanding balances with Hovis. Total trade receivables was £0.9m (2017/18: £0.5m) and total trade payables was £0.6m (2017/18: £2.5m).

Table:
52 weeks ended
52 weeks ended
30 Mar 2019
31 Mar 2018
£m
£m
Sale of goods:
– Hovis
0.3
0.3
Sale of services:
– Hovis
0.7
0.7
– Nissin
0.2
0.1
Total sales
1.2
1.1
Purchase of goods:
– Hovis
6.3
11.9
– Nissin
10.3
7.1
Total purchases
16.6
19.0

Questions:
question: What was the hovis sale of goods in 2019?
answer: 0.3
scale: million
question: What was the change in hovis sale of goods from 2018 to 2019?
answer: 0
derivation: 0.3 - 0.3
scale: million
question: What is the average hovis sale of services for 2018 and 2019?
answer: 0.7
derivation: (0.7 + 0.7) / 2
scale: million
question: What is the average hovis purchase of goods for 2018 and 2019?
answer: 9.1
derivation: (6.3 + 11.9) / 2
scale: million
text: 2019 vs 2018
text: SMB segment net revenue was flat for the year ended December 31, 2019 compared to the prior year, primarily due to a decline in net revenue of our
network storage products, substantially offset by growth in net revenue of our switch products. Geographically, net revenue grew in APAC, but declined in Americas and EMEA.
text: Contribution income decreased for the year ended December 31, 2019 compared to the prior year, primarily as a result of lower gross margin attainment, partially offset by lower operating expenses as a proportion of net revenue. Contribution margin decreased for the year ended December 31, 2019 compared to the prior year, primarily lower gross margin attainment mainly resulting from foreign exchange headwinds due to the strengthening of the U.S. dollar as well as higher provisions for sales returns.
text: 2018 vs 2017
text: SMB segment net revenue increased for the year ended December 31, 2018 compared to the prior year, primarily due to growth in switches, partially offset by the decrease in network storage. SMB experienced growth in net revenue across all regions. SMB net revenue was further benefited by lower provisions for sales returns deemed to be a reduction of net revenue.
text: Contribution income increased for the year ended December 31, 2018 compared to the prior year, primarily due to increasing net revenue and improved gross margin performance not being met with proportionate increases in operating expense compared to the prior period.

Table:
Year Ended December 31,
2019
% Change
2018
% Change
2017
(in thousands, except percentage data)
Net revenue
$287,372
(0.1)%
$287,756
6.2%
$270,908
Percentage of net revenue
28.8%
27.2%
26.1%
Contribution income
$67,282
(4.1)%
$70,142
9.8%
$63,865
Contribution margin
23.4%
24.4%
23.6%

Questions:
question: What was the percentage change in net revenue from 2017 to 2019?
answer: 6.08
derivation: (287,372-270,908)/270,908 
scale: percent
question: In which year is the contribution margin the highest?
answer: 2018
derivation: 24.4% > 23.6% > 23.4%
question: What was the change in contribution income from 2017 to 2018?
answer: 6277
derivation: $70,142 - $63,865 
scale: thousand
text: Note 11. Other Current Assets
text: Other current assets consisted of the following (in thousands):

Table:
December 31,
2019
2018
Investments held in rabbi trust
$13,927
$11,442
Financial derivatives
3,373
1,078
Deferred rent
558
1,867
Other current assets
2,667
2,374
$20,525
$16,761

Questions:
question: In which year was the amount of Other current assets larger?
answer: 2019
derivation: 2,667>2,374
text: Note 15 Leases
text: RIGHT-OF-USE ASSETS
text: BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces. Right-of-use assets are presented in Property, plant and equipment in the statement of financial position.

Table:
FOR THE YEAR ENDED DECEMBER 31, 2019
NETWORK INFRASTRUCTURE AND EQUIPMENT
LAND AND BUILDINGS
TOTAL
COST
January 1, 2019
3,329
2,453
5,782
Additions
527
513
1,040
Transfers
(233)
–
(233)
Acquired through business combinations
–
8
8
Lease terminations
(12)
(38)
(50)
Impairment losses recognized in earnings
(2)
(3)
(5)
December 31, 2019
3,609
2,933
6,542
ACCUMULATED DEPRECIATION
January 1, 2019
1,042
536
1,578
Depreciation
373
303
676
Transfers
(111)
–
(111)
Lease terminations
(3)
(22)
(25)
December 31, 2019
1,301
817
2,118
NET CARRYING AMOUNT
January 1, 2019
2,287
1,917
4,204
December 31, 2019
2,308
2,116
4,424

Questions:
question: What is the total net carrying amount on December 31, 2019?
answer: 4,424
question: What is the change in the total net carrying amount in 2019?
answer: 220
derivation: 4,424-4,204
question: What is the change in the total accumulated depreciation in 2019?
answer: 540
derivation: 2,118-1,578
text: Contract Balances
text: Our contract assets consist of unbilled amounts for technology development contracts as well as custom product contracts. Also included in contract assets are royalty revenue and carrying amounts of right of returned inventory. Long-term contract assets include the fee withholding on cost reimbursable contracts that will not be billed within a year. Contract liabilities include excess billings, subcontractor accruals, warranty expense, extended warranty revenue, right of return refund, and customer deposits. The net contract (liabilities)/assets changed by $1.0 million, due primarily to increased contract liabilities in addition to a slight increase in contract assets. The increase in contract liabilities is a result of the increased number of government research programs in addition to an increase in the number of our fixed-price contracts that have reached milestones as designated in their respective contracts, but revenue has not yet been recognized. The increase in contract assets is primarily driven by the unbilled fee required by our cost-reimbursable government contracts, which cannot be fully billed until after the specific contract is complete.
text: The following table shows the components of our contract balances as of December 31, 2019 and 2018:

Table:
December 31,
2019
2018
Contract assets
$3,208,206
$2,759,315
Contract liabilities
(3,887,685)
(2,486,111)
   Net contract assets
$(679,479)
$273,204

Questions:
question: What is the change in Contract assets between December 31, 2018 and 2019?
answer: 448891
derivation: 3,208,206-2,759,315
question: What is the average Contract assets for December 31, 2018 and 2019?
answer: 2983760.5
derivation: (3,208,206+2,759,315) / 2
question: In which year were contract assets less than 3,000,000?
answer: 2018
derivation: locate and analyze contract assets in row 3
question: What was the contract liabilities in 2019 and 2018 respectively?
answer: (3,887,685)
(2,486,111)
text: NOTE 2 — EARNINGS PER SHARE
text: Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
text: The components of basic and diluted EPS were as follows:
text: Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.

Table:
(In millions, except earnings per share)
Year Ended June 30,
2019
2018
2017
Net income available for common shareholders (A)
$  39,240
$  16,571
$  25,489
Weighted average outstanding shares of common stock (B)
7,673
7,700
7,746
Dilutive effect of stock-based awards
80
94
86
Common stock and common stock equivalents (C)
7,753
7,794
7,832
Earnings Per Share
Basic (A/B)
$ 5.11
$ 2.15
$ 3.29
Diluted (A/C)
$ 5.06
$ 2.13
$ 3.25

Questions:
question: How much was the net income available for common shareholders in 2019?
answer: 39,240
scale: million
question: What was the average basic earnings per share over the 3 year period from 2017 to 2019?
answer: 3.52
derivation: (5.11+2.15+3.29)/3 
question: What was the % change in net income available for common shareholders from 2018 to 2019?
answer: 136.8
derivation: (39,240-16,571)/16,571
scale: percent
question: What was the % change in the common stock and stock equivalents from 2018 to 2019?
answer: -0.53
derivation: (7,753-7,794)/7,794
scale: percent
text: (D.6) Non-Current Assets by Region
text: The table below shows non-current assets excluding financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts.
text: Non-Current Assets by Region
text: For a breakdown of our employee headcount by region, see Note (B.1) , and for a breakdown of revenue by region, see Note (A.1) .

Table:
€ millions
2019
2018
Germany
4,486
4,184
Rest of EMEA
5,386
4,742
EMEA
9,872
8,926
United States
29,744
22,133
Rest of Americas
411
258
Americas
30,154
22,391
APJ
1,276
922
SAP Group
41,302
32,239

Questions:
question: What was the amount of non-current assets in APJ in 2019?
answer: 1,276
scale: million
question: In which year was the amount in Rest of Americas larger?
answer: 2019
derivation: 411>258
question: What was the change in the amount in Rest of Americas in 2019 from 2018?
answer: 153
derivation: 411-258
scale: million
question: What was the percentage change in the amount in Rest of Americas in 2019 from 2018?
answer: 59.3
derivation: (411-258)/258
scale: percent
text: Note 6: Other Expense, Net
text: The significant components of other expense, net, were as follows:
text: Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018.
text: The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds.
text: The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
text: Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement.

Table:
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
Interest income
$98,771
$85,813
$57,858
Interest expense
(117,263)
(97,387)
(117,734)
Gains on deferred compensation plan related assets, net
10,464
14,692
17,880
Loss on impairment of investments
—
(42,456)
—
Gains (losses) on extinguishment of debt, net
118
542
(36,252)
Foreign exchange gains (losses), net
826
(3,382)
(569)
Other, net
(11,077)
(19,332)
(11,642)
$(18,161)
$(61,510)
$(90,459)

Questions:
question: What is the percentage change in the interest income from 2018 to 2019?
answer: 15.1
derivation: (98,771-85,813)/85,813
scale: percent
question: What is the percentage change in the net gains on extinguishment of debt from 2018 to 2019?
answer: -78.23
derivation: (118-542)/542
scale: percent
question: What is the percentage change in the foreign exchange losses from 2017 to 2018?
answer: 494.38
derivation: (3,382-569)/569
scale: percent
text: Results of Operations: Year Ended December 31, 2019, versus Year Ended December 31, 2018 (Amounts in thousands, except percentages and per share amounts):
text: Other income and expense items are summarized in the following table:
text: Interest expense increased mainly as a result of an increase in debt related to the QTI acquisition. Other expense in 2019 was principally driven by foreign currency translation losses, mainly due to the appreciation of the U.S. Dollar compared to the Chinese Renminbi and Euro, as well as an increase in pension expense.

Table:
Years Ended December 31,
2019
2018
Interest expense
$(2,648)
$(2,085)
Interest income
1,737
1,826
Other (expense) income
(2,638)
(2,676)
Total other (expense) income, net
$(3,549)
$(2,935)

Questions:
text: Interest expense, net includes the stated interest rate on our outstanding debt, as well as the net impact of capitalized interest, interest income, the effects of terminated interest rate swaps and the amortization of capitalized senior debt issuance costs and credit facility fees, bond discounts, and terminated treasury locks.
text: Interest expense, net for the years ended December 31, was as follows:
text: (1) We repaid the notes upon maturity in July 2017.
text: (2) On August 1, 2019, Sealed Air Corporation, on behalf of itself and certain of its subsidiaries, and Sealed Air Corporation (US) entered into an amendment to its existing senior secured credit facility with Bank of America, N.A., as agent, and the other financial institutions party thereto. The amendment provided for a new incremental term facility in an aggregate principal amount of up to $475 million, to be used, in part, to finance the acquisition of Automated. See Note 14, "Debt and Credit Facilities," of the Notes to Consolidated Financial Statements for further details.
text: (3) On July 12, 2018, the Company and certain of its subsidiaries entered into a third amended and restated credit agreement with respect to its existing senior secured credit facility. See Note 14, “Debt and Credit Facilities,” of the Notes to Consolidated Financial Statements for further details.
text: (4) In November 2019, the Company issued $425 million of 4.00% Senior Notes due 2027 and used the proceeds to retire the existing $425 million of 6.50% Senior Notes due 2020. See Note 14, "Debt and Credit Facilities," of the Notes to Consolidated Financial Statements for further details.

Table:
Year Ended December 31,
2019 vs. 2018
2018 vs. 2017
(In millions)
2019
2018
2017
Change
Change
Interest expense on our various debt instruments:
Term Loan A due July 2017(1)
$ —
$ —
$ 3.6
$ —
$ (3.6)
Term Loan A due July 2022(2)
6.8
—
—
6.8
—
Term Loan A due July 2023(3)
8.5
8.9
18.6
(0.4)
(9.7)
Revolving credit facility due July 2023(3)
1.4
1.9
2.4
(0.5)
(0.5)
6.50% Senior Notes due December 2020(4)
25.4
28.1
28.1
(2.7)
—
4.875% Senior Notes due December 2022
21.5
21.5
21.5
—
—
5.25% Senior Notes due April 2023
23.1
23.1
23.0
—
0.1
4.50% Senior Notes due September 2023
20.7
21.8
21.0
(1.1)
0.8
5.125% Senior Notes due December 2024
22.4
22.4
22.3
—
0.1
5.50% Senior Notes due September 2025
22.4
22.4
22.3
—
0.1
4.00% Senior Notes due December 2027(4)
1.7
—
—
1.7
—
6.875% Senior Notes due July 2033
31.1
31.0
31.0
0.1
—
Other interest expense
19.4
18.2
18.3
1.2
(0.1)
Less: capitalized interest
(8.4)
(6.3)
(10.3)
(2.1)
4.0
Less: interest income
(11.9)
(15.1)
(17.6)
3.2
2.5
Total
$ 184.1
$ 177.9
$ 184.2
$ 6.2
$ (6.3)

Questions:
question: What is the Total interest expense for years 2017-2019?
answer: 546.2
derivation: 184.1+177.9+184.2
scale: million
question: For the year 2019, what is the interest expense for Senior Notes due from 2020-2023 inclusive?
answer: 90.7
derivation: 25.4+21.5+23.1+20.7
scale: million
question: What is the change of the percentage change of Total interest expense from 2018 vs. 2017 to 2019 vs. 2018?
answer: 6.91
derivation: (184.1-177.9)/177.9-(177.9-184.2)/184.2
scale: percent
text: 3.3 Trade receivables and contract assets
text: Recognition and measurement
text: All trade and other receivables recognised as current assets are due for settlement within no more than 30 days for marketing fees and within one year for trail commission. Trade receivables are measured on the basis of amortised cost.
text: It is the Group’s policy that all key partners who wish to trade on credit terms are subject to credit verification procedures.
text: Allowance for credit losses
text: iSelect applies the simplified approach and records lifetime expected losses on all trade receivables and contract assets. As a consequence, we do not track changes in credit risk, but recognise a loss allowance based on lifetime expected credit loss at each reporting date.
text: iSelect calculates its provision utilising historical credit loss experience, adjusted for other relevant factors, i.e. aging of receivables, credit rating of the debtor, etc. Debts that are known to be uncollectable are written off when identified. If an impairment allowance has been recognised for a debt that becomes uncollectable, the debt is written off against the provision. If an amount is subsequently recovered, it is credited against profit or loss.
text: As at 30 June 2019, expected credit losses are not considered material.
text: Contract assets
text: Contract assets are initially recognised for revenue earned from comparison, purchase support and referral services, as receipt of consideration is conditional on successful completion of a purchase between the customers and the product providers. Upon completion of sale and acceptance by the customer and the provider, invoices are issued to the provider for the amount receivable. These amounts invoiced are reclassified from contract assets to trade receivables. The trade receivable balance represents the Group’s unconditional right to receive the cash.
text: Key estimates – allowance for credit losses
text: We apply management judgement to estimate the expected credit losses for trade receivables and contract assets. Expected credit losses are assessed on an ongoing basis. Financial difficulties of the debtor, probability of default, delinquency in payments and credit ratings are utilised in this assessment.

Table:
CONSOLIDATED CONSOLIDATED
2019 $’000
2018 $’000
Trade receivables
6,165
4,952
Allowance for credit losses
-
(15)
Contract assets
16,824
23,773
22,989
28,710
The ageing analysis of trade rec The ageing analysis of trade receivables is as follows:
Current
4,967
4,408
Past due 1 – 30 days
1,024
291
Past due 31 – 90 days
130
108
Past due 90+ days
44
130
6,165
4,937

Questions:
question: What is the percentage change in the trade receivables from 2018 to 2019?
answer: 24.5
derivation: (6,165-4,952)/4,952
scale: percent
question: What is the percentage change in the contract assets from 2018 to 2019?
answer: -29.23
derivation: (16,824-23,773)/23,773
scale: percent
question: What is the percentage change in the trade receivables past due 90+ days from 2018 to 2019?
answer: -66.15
derivation: (44-130)/130
scale: percent
text: 2 Alternative performance measures continued
text: Cash generation
text: Cash generation is one of the Group’s key performance indicators used by the Board to monitor the performance of the Group and measure the successful implementation of our strategy. It is one of three financial measures on which Executive Directors’ variable remuneration is based.
text: Cash generation is adjusted operating profit after adding back depreciation and amortisation (excluding IFRS 16 depreciation), less cash payments to pension schemes in excess of the charge to operating profit, equity settled share plans and working capital changes.

Table:
2019
2018
£m
£m
Adjusted operating profit
282.7
264.9
Depreciation and amortisation (excluding IFRS16 depreciation)
34.3
32.9
Cash payments to pension schemes in excess of charge to P&L
(5.2)
(4.6)
Equity settled share plans
6.2
5.7
Working capital changes
(21.4)
(22.5)
Cash generation
296.6
276.4

Questions:
question: For which years was the cash generation calculated in?
answer: 2019
2018
question: In which year was the amount of adjusted operating profit larger?
answer: 2019
derivation: 282.7>264.9
question: What was the change in equity settled share plans in 2019 from 2018?
answer: 0.5
derivation: 6.2-5.7
scale: million
question: What was the percentage change in equity settled share plans in 2019 from 2018?
answer: 8.77
derivation: (6.2-5.7)/5.7
scale: percent
text: Our net sales by offering category for EMEA for 2019 and 2018, were as follows (dollars in thousands):
text: Net sales in EMEA remained flat (increased 5% excluding the effects of fluctuating foreign currency exchange rates), or down $3.6 million, in 2019 compared to 2018. Net sales of hardware declined 5%, year to year, while net sales of software and services were up 2% and 7%, respectively, year over year. The changes were the result of the following:
text: • Lower volume of net sales of networking solutions, partially offset by higher volume of net sales of devices, to large enterprise and public sector clients in hardware net sales. • Higher volume of software net sales to large enterprise and public sector clients.
text: • Higher volume of net sales of cloud solution offerings and increased software referral fees that are recorded on a net sales recognition basis. In addition, there was an increase in the volume of Insight delivered services.

Table:
EMEA
Sales Mix
2019
2018
%Change
Hardware
$622,949
$653,499
(5%)
Software
753,729
736,509
2%
Services
149,966
140,233
7%
$1,526,644
$1,530,241
—

Questions: