tokbokki/tatqa_dataset_filter huggingface dataset:
text: During the fourth and third quarters of 2019 and the fourth quarter of 2018, we recorded an income tax expense of $62 million, $28 million and $28 million, respectively, reflecting (i) in the third quarter of 2019 the estimated annual effective tax rate in each of our jurisdictions, applied to the consolidated results before taxes in the third quarter of 2019 and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions.
text: Income tax expense

Table:
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in millions)
Income tax expense
$(62)
$(28)
$(28)

Questions:
question: What is the average Income tax expense for the period September 29, and December 31, 2019?
answer: 45
derivation: (62+28) / 2
scale: million
question: What is the average Income tax expense for the period December 31, 2019 and 2018?
answer: 45
derivation: (62+28) / 2
scale: million
question: What is the increase/ (decrease) in Income tax expense from the period December 31, 2018 to 2019?
answer: 34
derivation: 62-28
scale: million
text: ALTERNATIVE PERFORMANCE MEASURES
text: Time Charter Equivalent (TCE) earnings:
text: TORM defines TCE earnings, a performance measure, as revenue after port expenses, bunkers and commissions incl. freight and bunker derivatives. The Company reports TCE earnings because we believe it provides additional meaningful information to investors in relation to revenue, the most directly comparable IFRS measure. TCE earnings is a standard shipping industry performance measure used primarily to compare period-to-period changes in a shipping company’s performance irrespective of changes in the mix of charter types (i.e. spot charters, time charters and bareboat charters) under which the vessels may be employed between the periods. Below is presented a reconciliation from Revenue to TCE earnings:

Table:
USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
TCE earnings
424.9
352.4
397.1

Questions:
question: In which year was Revenue the largest?
answer: 2019
derivation: 692.6>657.0>635.4
question: What was the change in TCE earnings in 2019 from 2018?
answer: 72.5
derivation: 424.9-352.4
scale: million
question: What was the percentage change in TCE earnings in 2019 from 2018?
answer: 20.57
derivation: (424.9-352.4)/352.4
scale: percent
text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 4: CASH AND CASH EQUIVALENTS AND RESTRICTED CASH
text: Cash and cash equivalents and restricted cash consisted of the following:
text: Short-term deposits and highly liquid funds relate to amounts held in banks for general financing purposes and represent deposits with an original maturity of less than three months
text: Cash deposits and cash equivalents in excess of amounts covered by government-provided insurance are exposed to loss in the event of non-performance by financial institutions. Navios Holdings does maintain cash deposits and equivalents in excess of government provided insurance limits. Navios Holdings reduces exposure to credit risk by dealing with a diversified group of major financial institutions. See also Note 2(e).

Table:
December 31, 2019
December 31,2018
Cash on hand and at banks
$77,041
$131,432
Short-term deposits and highly liquid funds
950
6,450
Restricted cash
736
12,892
Cash and cash equivalents and restricted cash
$78,727
$150,774

Questions:
question: What was the percentage change in the amount of restricted cash between 2018 and 2019?
answer: -94.29
derivation: (736-12,892)/12,892
scale: percent
text: 4. Debtors
text: Amounts owed by Group undertakings are non-interest-bearing, unsecured and have no fixed date of repayment.

Table:
2019
2018
£m
£m
Amounts owed by Group undertakings
414.7
439.9
Deferred tax asset
1.2
0.8
Total
415.9
440.7

Questions:
question: In which year was the Deferred tax asset larger?
answer: 2019
derivation: 1.2>0.8
question: What was the change in deferred tax asset in 2019 from 2018?
answer: 0.4
derivation: 1.2-0.8
scale: million
question: What was the percentage change in deferred tax asset in 2019 from 2018?
answer: 50
derivation: (1.2-0.8)/0.8
scale: percent
text: Other Income (Expense)
text: Interest income in 2019 increased by $0.4 million due to an increase in interest income earned on investment securities and money market portfolios.
text: Interest expense in 2019 decreased by $6.6 million due to the payoff of the 1.50% convertible notes due July 1, 2018 with a principal amount of $253.0 million (the “2018 Notes”) in the third quarter of 2018. Refer to the section titled “Liquidity and Capital Resources” for additional information on the convertible notes.
text: Other, net primarily included foreign exchange gains and losses related to transactions denominated in foreign currencies, as well as foreign exchange gains and losses related to our intercompany loans and certain cash accounts. Foreign exchange gains and losses for the years ended December 31, 2019, 2018, and 2017, were primarily driven by fluctuations in the euro and US dollar in relation to the British pound.

Table:
Year Ended December 31,
2019
2018
2017
(in thousands)
Interest income
$8,178
$7,796
$2,951
Interest expense
(21,559)
(28,176)
(14,762)
Other, net
84
(3,098)
1,478
Other expense, net
$(13,297)
$(23,478)
$(10,333)

Questions:
question: What was interest income in 2017?
answer: $2,951
scale: thousand
question: What was others, net in 2019?
answer: 84
scale: thousand
question: What was the percentage change in Interest expense between 2017 and 2018?
answer: 90.87
derivation: (-28,176-(-14,762))/(-14,762)
scale: percent
question: What is the average interest income from 2017-2019?
answer: 6308.33
derivation: ($8,178+$7,796+$2,951)/(2019-2017+1)
scale: thousand
question: What was the percentage change in interest income between 2018 and 2019?
answer: 4.9
derivation: ($8,178-$7,796)/$7,796
scale: percent
text: The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer specific allowances. The Company regularly monitors credit risk exposures in consolidated receivables. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.
text: The following reflects activity in the Company’s allowance for doubtful accounts receivable for the periods indicated (in thousands):
text: Provision increases recorded in general and administrative expense during the years ended December 31, 2019, 2018, and 2017, reflect increases in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables that were previously reserved for as doubtful of collection.

Table:
Years Ended December 31,
2019
2018
2017
Balance, beginning of period
-$3,912
-$4,799
-$3,873
Provision increase
-2,561
-1,505
-2,086
Amounts written off, net of recoveries
1,368
2,269
1,305
Foreign currency translation adjustments and other
-44
123
-145
Balance, end of period
-$5,149
-$3,912
-$4,799

Questions:
question: What was the percentage change in Amounts written off, net of recoveries between 2017 and 2018?
answer: 73.87
derivation: (2,269-1,305)/1,305
scale: percent
text: 22. Cash and cash equivalents
text: Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment.
text: Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency.
text: At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent).
text: For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.

Table:
2019
2018
$ million
$ million
Cash at bank
103.9
57.7
Short-term bank deposits
79.3
63.9
183.2
121.6

Questions:
question: In which year was the amount of short-term bank deposits larger?
answer: 2019
derivation: 79.3>63.9
question: What was the change in the cash at bank?
answer: 46.2
derivation: 103.9-57.7
scale: million
question: What was the percentage change in the cash at bank?
answer: 80.07
derivation: (103.9-57.7)/57.7
scale: percent
text: NOTE 6 – OTHER LIABILITIES
text: As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:

Table:
As of December 31,
2019
2018
(In thousands)
Other liabilities, current
$2,000
$1,500
Other liabilities, non-current
1,799
3,463
$3,799
$4,963

Questions:
question: What are the respective values of other current liabilities in 2019 and 2018?
answer: $2,000
$1,500
scale: thousand
question: What are the respective values of other non-current liabilities in 2019 and 2018?
answer: 1,799
3,463
scale: thousand
question: What are the respective values of total other liabilities in 2019 and 2018?
answer: $3,799
$4,963
scale: thousand
question: What is the average other current liabilities in 2018 and 2019?
answer: 1750
derivation: (2,000+1,500)/2 
scale: thousand
question: What is the value of other current liabilities as a percentage of the total other liabilities in 2019?
answer: 52.65
derivation: 2,000/3,799 
scale: percent
question: What is the average total other liabilities in 2018 and 2019?
answer: 4381
derivation: (3,799 + 4,963)/2 
scale: thousand
text: Revenue stream
text: The Company generates revenue primarily from the sales of equipment and sales of spares & service. The products and services described by nature in Note 1, can be part of all revenue streams.
text: The proceeds resulting from the patent litigation & arbitration settlements (€159 million) are included in the equipment revenue stream.

Table:
Year ended December 31,
(EUR thousand)
2018
2019
Equipment revenue
631,504
1,068,645
Spares & service revenue
186,577
215,215
Total
818,081
1,283,860

Questions:
question: What is the  Equipment revenue in 2018?
answer: 631,504
scale: thousand
question: What is the  Spares & service revenue for 2019?
answer: 215,215
scale: thousand
question: What is the change in total revenue from 2018 to 2019?
answer: 465779
derivation:  1,283,860 - 818,081 
scale: thousand
question: What was the component that comprised of the largest proportion of revenue for 2018 and 2019 respectively?
answer: Equipment revenue
Equipment revenue
derivation: Compare whether  Equipment revenue or  Spares & service revenue has a larger value for 2018 and 2019
text: Fair Value of Financial Instruments
text: The carrying amounts of cash and cash equivalents, trade accounts receivable, prepaid expenses and other current assets, accounts payable and accrued expenses approximate fair value because of the short-term nature of these financial instruments. The carrying amounts of borrowings under credit facilities and under loans approximates fair value as interest rates on these instruments approximates current market rates.
text: Notes payable and long-term debt is carried at amortized cost; however, the Company estimates the fair value of notes payable and long-term debt for disclosure purposes. The following table presents the carrying amounts and fair values of the Company’s notes payable and long-term debt, by hierarchy level as of the periods indicated:
text: (1) The fair value estimates are based upon observable market data.
text: (2) This fair value estimate is based on the Company’s indicative borrowing cost derived from discounted cash flows.
text: Refer to Note 9 – “Postretirement and Other Employee Benefits” for disclosure surrounding the fair value of the Company’s pension plan assets.

Table:
August 31, 2019
August 31, 2018
(in thousands)
Fair Value Hierarchy
Carrying Amount
Fair Value
Carrying Amount
Fair Value
Notes payable and long-term debt: (Note 8)
5.625% Senior Notes
Level 2(1)
$398,886
$416,000
$397,995
$415,704
4.700% Senior Notes
Level 2(1)
498,004
525,890
497,350
503,545
4.900% Senior Notes
Level 3(2)
299,057
318,704
298,814
306,535
3.950% Senior Notes
Level 2(1)
494,825
509,845
494,208
476,010

Questions:
question: What was the carrying amount in the 5.625% Senior Notes in 2019?
answer: $398,886
scale: thousand
question: What was the change in the fair value for the 4.700% Senior Notes between 2018 and 2019?
answer: 22345
derivation: 525,890-503,545
scale: thousand
question: What was the change in the fair value for the 3.950% Senior Notes between 2018 and 2019?
answer: 33835
derivation: 509,845-476,010
scale: thousand
question: What was the percentage change in the carrying amount for the 4.900% Senior Notes between 2018 and 2019?
answer: 0.08
derivation: (299,057-298,814)/298,814
scale: percent
text: Comparison of Years Ended December 31, 2019 to December 31, 2018
text: The following tables in this section set forth our selected consolidated statements of operations (in thousands), data for the percentage change and data as a percentage of revenue for the years ended December 31, 2019 and 2018. Certain previously reported amounts in the consolidated statements of operations for the year ended December 31, 2018 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.
text: Cost of Revenue
text: (1) Excludes amortization and depreciation shown in operating expenses.
text: The $37.9 million increase in cost of revenue in 2019 as compared to 2018 was the result of a $32.8 million, or 32%, increase in cost of hardware and other revenue and a $5.1 million, or 11%, increase in cost of SaaS and license revenue. Our cost of software license revenue included within cost of SaaS and license revenue decreased $0.4 million to $1.3 million during 2019 as compared to $1.7 million during 2018. The increase in cost of Alarm.com segment hardware and other revenue related primarily to an increase in the number of hardware units shipped in 2019 as compared to 2018. The increase in cost of  corresponding increase in amounts paid to wireless network providers.
text: Cost of hardware and other revenue as a percentage of hardware and other revenue was 81% and 78% for the years ended December 31, 2019 and 2018, respectively. Cost of SaaS and license revenue as a percentage of SaaS and license revenue was 15% for each of the years ended December 31, 2019 and 2018. Cost of software license revenue as a percentage of software license revenue was 3% and 4% for the years ended December 31, 2019 and 2018, respectively. The increase in cost of hardware and other revenue as a percentage of hardware and other revenue in 2019 as compared to 2018 is a reflection of the mix of product sales during the periods.

Table:
Year Ended December 31,
% Change
2019 vs. 2018
2019
2018
2019 vs. 2018
Cost of revenue(1):
Cost of SaaS and license revenue
$50,066
$44,933
11%
Cost of hardware and other revenue
133,533
100,782
32%
Total cost of revenue
$183,599
$145,715
26%
% of total revenue
37%
35%

Questions:
text: 22 Trade and Other Payables
text: Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.

Table:
31 March 2019
31 March 2018
$M
$M
Current
Trade payables
35.8
39.6
Accruals
46.6
68.4
Social security and other taxes
12.7
14.9
Other payables
7.1
11.2
Total current trade and other payables
102.2
134.1
Non-Current
Other payables
10.1
8.2
Total non-current trade and other payables
10.1
8.2

Questions:
question: What are the components which make up the total Current trade and other payables?
answer: Trade payables
Accruals
Social security and other taxes
Other payables
question: In which year was the amount of Total non-current trade and other payables larger?
answer: 2019
derivation: 10.1>8.2
question: What was the change in the Total non-current trade and other payables in 2019 from 2018?
answer: 1.9
derivation: 10.1-8.2
scale: million
question: What was the percentage change in the Total non-current trade and other payables in 2019 from 2018?
answer: 23.17
derivation: (10.1-8.2)/8.2
scale: percent
text: Net Periodic Benefit Cost
text: The following table provides information about the net periodic benefit cost for the plans for fiscal years 2019, 2018 and 2017 (in thousands):
text: On September 1, 2018, the Company adopted a new accounting standard, which changes the presentation of net periodic benefit cost in the Consolidated Statements of Operation. The Company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling, general and administrative expense to cost of revenue and for the other components from selling, general and administrative expense to other expense. Prior periods have not been reclassified due to immateriality.

Table:
Pension
2019
2018
2017
Service cost
$1,437
$1,063
$1,068
Interest cost
3,715
3,807
2,942
Expected long-term return on plan assets
(5,291)
(5,954)
(4,206)
Recognized actuarial loss
741
1,127
1,929
Amortization of prior service credit
(44)
(88)
(138)
Net settlement loss
634
116
1,472
Net periodic benefit cost
$1,192
$71
$3,067

Questions:
text: Systems revenue of $7,604 million decreased 5.3 percent year to year as reported (4 percent adjusted for currency). Systems Hardware revenue of $5,918 million declined 7.0 percent as reported (6 percent adjusted for currency), driven primarily by declines in Power Systems and Storage Systems. Operating Systems Software revenue of $1,686 million grew 0.9 percent as reported (3 percent adjusted for currency) compared to the prior year.
text: Within Systems Hardware, IBM Z revenue decreased 1.1 percent as reported but was essentially flat adjusted for currency, reflecting the mainframe product cycles. Revenue declined through the first three quarters due to the end of the z14 product cycle, but there was strong growth in the fourth quarter driven by z15 shipments. The z15’s strong performance demonstrates client demand for technology that offers improved data privacy and resiliency in the hybrid cloud environment.
text: The z15 mainframe’s capabilities extend the platform’s differentiation with encryption everywhere, cloud-native development and instant recovery. In October, we announced OpenShift for IBM Z, bringing together the industry’s most comprehensive enterprise container and Kubernetes platform with the enterprise server
platforms of IBM Z and LinuxONE. IBM Z continues to deliver a high-value, secure and scalable platform for our clients.
text: Power Systems revenue decreased 13.5 percent as reported (12 percent adjusted for currency) year to year, due to the strong performance during the second half of 2018 driven by Linux and the introduction of the POWER9-based architecture in our mid-range and high-end products.
text: Storage Systems revenue decreased 8.9 percent as reported (8 percent adjusted for currency) year to year, with improvements in year-to-year performance in the fourth quarter of 2019, driven primarily by the launch of the next generation high-end storage
system DS8900 in November.
text: Within Systems, cloud revenue of $2.9 billion declined 4 percent as reported and 3 percent adjusted for currency.

Table:
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue
$7,604
$8,034
(5.3)%
(4.1)%
Systems Hardware
$5,918
$6,363
(7.0)%
(5.9)%
IBM Z
(1.1)
(0.3)
Power Systems
(13.5)
(12.1)
Storage Systems
(8.9)
(7.6)
Operating Systems Software
1,686
1,671
0.9
2.6

Questions:
question: What is the average Systems external revenue?
answer: 7819
derivation: (7,604 + 8,034) / 2
scale: million
question: What is the average of Systems Hardware from 2018 to 2019?
answer: 6140.5
derivation: (5,918 + 6,363) / 2
scale: million
question: What is the increase / (decrease) in Operating Systems Software from 2018 to 2019?
answer: 15
derivation: 1,686 - 1,671
scale: million
text: Net debt including IFRS 16 lease liabilities
text: A reconciliation between net debt and net debt including IFRS 16 lease liabilities is given below. A breakdown of the balances that are included within net debt is given within Note 24. Net debt excludes IFRS 16 lease liabilities to enable comparability with prior years.

Table:
2019
2018
£m
£m
Net debt
295.2
235.8
IFRS 16 lease liabilities
38.9
–
Net debt and IFRS 16 lease liabilities
334.1
235.8

Questions:
question: What is the Net debt and IFRS 16 lease liabilities for 2018 and 2019 respectively?
answer: 235.8
334.1
scale: million
question: In which year is the amount of net debt larger?
answer: 2019
derivation: 295.2>235.8
question: What was the change in the amount of Net debt and IFRS 16 lease liabilities from 2018 to 2019?
answer: 98.3
derivation: 334.1-235.8
scale: million
question: What was the percentage change in the amount of Net debt and IFRS 16 lease liabilities from 2018 to 2019?
answer: 41.69
derivation: (334.1-235.8)/235.8
scale: percent
text: 5 Staff costs and numbers
text: The aggregate payroll costs of persons employed by the Group were as follows:

Table:
2019
2018
£m
£m
Wages and salaries
345.6
325.9
Social security costs
71.6
58.7
Pension costs
21.5
19.3
Total payroll costs
438.7
403.9

Questions:
question: What was the total payroll costs in 2018?
answer: 403.9
scale: million
question: What are the different components that make up the total payroll costs?
answer: Wages and salaries
Social security costs
Pension costs
question: In which year was the amount of wages and salaries larger?
answer: 2019
derivation: 345.6>325.9
question: What was the change in social security costs in 2019 from 2018?
answer: 12.9
derivation: 71.6-58.7
scale: million
question: What was the percentage change in social security costs in 2019 from 2018?
answer: 21.98
derivation: (71.6-58.7)/58.7
scale: percent