tokbokki/tatqa_dataset_filter huggingface dataset:
text: 1. NATURE OF BUSINESS
text: Nordic American Tankers Limited (“NAT”) was formed on June 12, 1995 under the laws of the Islands of Bermuda. The Company’s shares trade under the symbol “NAT” on the New York Stock Exchange. The Company was formed for the purpose of acquiring and chartering out double-hull tankers.
text: The Company is an international tanker company that currently has a fleet of 23 Suezmax tankers. The Company has not disposed of or acquired new vessels in 2019. The 23 vessels the Company operated per December 31, 2019, average approximately 156,000 dwt each. In 2019, 2018 and 2017, the Company chartered out its operating vessels primarily in the spot market.
text: The Company’s Fleet
text: The Company’s current fleet consists of 23 Suezmax crude oil tankers of which the vast majority have been built in Korea.

Table:
Vessel
Built in
Deadweight Tons
Delivered to NAT in
Nordic Freedom
2005
159,331
2005
Nordic Moon
2002
160,305
2006
Nordic Apollo
2003
159,998
2006
Nordic Cosmos
2003
159,999
2006
Nordic Grace
2002
149,921
2009
Nordic Mistral
2002
164,236
2009
Nordic Passat
2002
164,274
2010
Nordic Vega
2010
163,940
2010
Nordic Breeze
2011
158,597
2011
Nordic Zenith
2011
158,645
2011
Nordic Sprinter
2005
159,089
2014
Nordic Skier
2005
159,089
2014
Nordic Light
2010
158,475
2015
Nordic Cross
2010
158,475
2015
Nordic Luna
2004
150,037
2016
Nordic Castor
2004
150,249
2016
Nordic Sirius
2000
150,183
2016
Nordic Pollux
2003
150,103
2016
Nordic Star
2016
159,000
2016
Nordic Space
2017
159,000
2017
Nordic Tellus
2018
157,000
2018
Nordic Aquarius
2018
157,000
2018
Nordic Cygnus
2018
157,000
2018

Questions:
question: What are the respective years that Nordic Freedom is built and delivered to NAT?
answer: 2005
2005
question: What are the respective years that Nordic Moon is built and delivered to NAT?
answer: 2002
2006
question: What are the respective years that Nordic Apollo is built and delivered to NAT?
answer: 2003
2006
question: What is the average weight of the Nordic Freedom and Nordic Moon?
answer: 159818
derivation: (159,331 + 160,305)/2 
question: What is the average weight of the Nordic Apollo and Nordic Cosmos?
answer: 159998.5
derivation: (159,998 + 159,999)/2 
question: What is the average weight of the Nordic Grace and Nordic Mistrals?
answer: 157078.5
derivation: (149,921 + 164,236)/2
text: MANAGEMENT DISCUSSION SNAPSHOT
text: * (1.0) percent adjusted for currency; 0.2 percent excluding divested businesses and adjusted for currency.
text: ** 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
text: + Includes charges of $2.0 billion or $2.23 of diluted earnings per share in 2018 associated with U.S. tax reform.
text: ++At December 31

Table:
($ and shares in millions except per share amounts)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent/Margin Change**
Revenue
$ 77,147
$ 79,591
(3.1)%*
Gross profit margin
47.3%
46.4%
0.9 pts.
Total expense and other (income)
$ 26,322
$ 25,594
2.8%
Income from continuing operations before income taxes
$ 10,166
$ 11,342
(10.4)%
Provision for income taxes from continuing operations
$    731
2,619+
(72.1)%
Income from continuing operations
$  9,435
8,723+
8.2%
Income from continuing operations margin
12.2%
11.0%
1.3 pts.
Net income
$  9,431
8,728+
8.1%
Earnings per share from continuing operations—assuming dilution
$  10.57
9.51+
11.1%
Weighted-average shares outstanding—assuming dilution
892.8
916.3
(2.6)%
Assets++
$152,186
$123,382
23.3%
Liabilities++
$131,202
$106,452
23.2%
Equity++
$ 20,985
$ 16,929
24.0%

Questions:
question: What was the increase / (decrease) in revenue from 2018 to 2019?
answer: -2444
derivation: 77,147 - 79,591
scale: million
question: What was the total assets turnover ratio in 2019?
answer: 50.69
derivation: 77,147 / 152,186
scale: percent
question: What was the percentage increase / (decrease) in the net income from 2018 to 2019?
answer: 8.05
derivation: 9,431 / 8,728 - 1
scale: percent
text: Defined Benefit Pension Plans
text: We recognize the funded status of each defined pension benefit plan as the difference between the fair value of plan assets and the projected benefit obligation of the employee benefit plans in the Consolidated Balance Sheets, with a corresponding adjustment to accumulated other comprehensive loss, net of taxes. Each overfunded plan is recognized as an asset and each underfunded plan is recognized as a liability on our Consolidated Balance Sheets. Subsequent changes in the funded status are reflected on the Consolidated Balance Sheets in unrecognized pension items, a component of AOCL, which are included in total stockholders’ deficit. The amount of unamortized pension items is recorded net of tax.
text: We have amortized actuarial gains or losses over the average future working lifetime (or remaining lifetime of inactive participants if there are no active participants). We have used the corridor method, where the corridor is the greater of ten percent of the projected benefit obligation or fair value of assets at year end. If actuarial gains or losses do not exceed the corridor, then there is no amortization of gain or loss.
text: During the year ended December 31, 2017, several of our pension plans transferred in the sale of Diversey. Two international plans were split between Diversey and Sealed Air at the close of the sale. Unless noted, the tables in this disclosure show only activity related to plans retained by Sealed Air.
text: The following table shows the components of our net periodic benefit cost for the three years ended December 31, for our pension plans charged to operations:
text: (1) The amount recorded in inventory for the years ended December 31, 2019, 2018 and 2017 was not material.

Table:
Year Ended December 31,
(In millions)
2019
2018
2017
Net periodic benefit (income) cost:
U.S. and international net periodic benefit cost included in cost of sales(1)
$ 1.1
$ 0.8
$ 1.4
U.S. and international net periodic benefit cost included in selling, general and administrative expenses
2.8
3.5
5.6
U.S. and international net periodic benefit (income) included in other (income) expense
(4.4)
(8.4)
(6.0)
Total benefit (income) cost
(0.5 )
(4.1 )
$ 1.0

Questions:
question: What is the average annual Total benefit (income) cost?
answer: -1.2
derivation: (-0.5+-4.1+1)/3
scale: million
question: What is the percentage difference of the U.S. and international net periodic benefit cost included in cost of sales for year 2017 to year 2019?
answer: -21.43
derivation: (1.1-1.4)/1.4
scale: percent
question: What is the U.S. and international net periodic benefit cost included in cost of sales expressed as a percentage of U.S. and international net periodic benefit cost included in selling, general and administrative expenses of 2019?
answer: 39.29
derivation: 1.1/2.8
scale: percent
text: 3. Operating (loss)/profit
text: Detailed below are the key amounts recognised in arriving at our operating (loss)/profit
text: Notes: 1 The year ended 31 March 2019 included €nil (2018: €80 million credit, 2017: €127 million charge) reported in other income and expense in the consolidated income statement
text: 2 Reported in other income and expense in the consolidated income statement.

Table:
2019
2018
2017
€m
€m
€m
Net foreign exchange losses/(gains)1
1
(65)
133
Depreciation of property, plant and equipment (note 11):
Owned assets
5,795
5,963
6,253
Leased assets
59
47
12
Amortisation of intangible assets (note 10)
3,941
4,399
4,821
Impairment of goodwill in subsidiaries, associates and joint arrangements (note 4)
3,525
–
–
Staff costs (note 23)
5,267
5,295
5,519
Amounts related to inventory included in cost of sales
5,886
6,045
6,464
Operating lease rentals payable
3,826
3,788
3,976
Loss on disposal of property, plant and equipment and intangible assets
33
36
22
Own costs capitalised attributable to the construction or acquisition of property, plant and equipment
(844)
(829)
(800)
Net gain on formation of VodafoneZiggo (note 26)2
–
–
(1,275)

Questions:
question: Which financial years' information does this table show?
answer: 2017
2018
2019
question: How much is the 2019 net foreign exchange losses?
answer: 1
scale: million
question: Between 2018 and 2019, which year had a greater amount of owned assets?
answer: 2018
derivation: 5,963>5,795
question: What is the average leased assets for 2018 and 2019?
answer: 53
derivation: (47+59)/2
scale: million
question: What is the difference between the average owned assets and the average leased assets in 2018 and 2019?
answer: 5826
derivation: [(5,963+5,795)/2] - [(47+59)/2]
scale: million
text: 5. Trade Accounts Receivable and Contract Liabilities:
text: Charges related to allowances for doubtful accounts are charged to selling, general, and administrative expenses. Charges related to stock rotation, ship from stock and debit, sales returns, and sales discounts are reported as deductions from revenue. Please refer to Note 6, “Revenue Recognition,” for additional information

Table:
Fiscal Year Ended March 31,
2018
2019
Gross Accounts Receivable - Trade
$300,016
$273,053
Less
Allowances for doubtful accounts
1,893
1,276
Stock rotation and ship from stock and debit
15,989
14,140
Sales returns and discounts
6,875
646
Total allowances
24,757
16,062
Accounts Receivable - Trade, net
$275,259
$256,991

Questions:
question: What is the company's allowances for doubtful accounts in 2019?
answer: 1,276
question: What is the total allowances for doubtful accounts in 2018 and 2019?
answer: 3169
derivation: 1,893 + 1,276 
question: What is the percentage change in net accounts receivable - trade between 2018 and 2019?
answer: -6.64
derivation: (256,991 - 275,259)/275,259 
scale: percent
question: What is the total allowances in 2018 as a percentage of the gross accounts receivable - trade?
answer: 8.25
derivation: 24,757/300,016 
scale: percent
text: 16. SHARE-BASED PAYMENTS
text: a. Employee Share Plan
text: The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company’s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company.
text: Details of the movement in employee shares under the ESP are as follows:
text: The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).

Table:
2019
2018
No. of Shares
No. of Shares
Number of shares at beginning of year
114,758
137,227
Number of shares distributed to employees
45,560
42,480
Number of shares transferred to main share registry and/or disposed of
(44,526)
(64,949)
Number of shares at year end
115,792
114,758

Questions:
question: How many shares were distributed to employees in 2018?
answer: 42,480
question: What was the 2019 percentage change in number of shares distributed to employees?
answer: 7.25
derivation: (45,560 - 42,480) / 42,480 
scale: percent
question: What was the difference between the number of shares at the beginning and end of year 2019?
answer: 1034
derivation: 115,792 - 114,758 
question: What was the average number of shares at year end for both years?
answer: 115275
derivation: (115,792 + 114,758) / 2
text: OPERATING AND FINANCIAL RESULTS
text: (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
text: (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued
operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.

Table:
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency
Foreign exchange impact
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
583,673
566,184
3.1
2.7
2,427
Operating expenses
302,833
297,977
1.6
1.1
1,441
Management fees – Cogeco Inc.
5,230
4,796
9.0
9.0
-
Adjusted EBITDA
275,610
263,411
4.6
4.3
986
Adjusted EBITDA margin
47.2%
46.5%

Questions:
question: What was the Adjusted EBITDA margin in fourth quarter fiscal year 2019?
answer: 47.2%
question: What was the increase / (decrease) in the revenue from three months ended August 31, 2018 to 2019?
answer: 17489
derivation: 583,673 - 566,184
scale: thousand
question: What was the average operating expenses from three months ended August 31, 2018 to 2019?
answer: 300405
derivation: (302,833 + 297,977) / 2
scale: thousand
question: What was the increase / (decrease) in the Adjusted EBITDA margin from three months ended August 31, 2018 to 2019?
answer: 0.7
derivation: 47.2% - 46.5%
scale: percent
text: NOTE E – PROPERTY AND EQUIPMENT
text: The Company’s property and equipment as of December 31, 2019 and 2018 consists of the following:
text: Depreciation and amortization expense included as a charge to income was $66,082 and $67,107 for the years ended December 31, 2019 and 2018, respectively.

Table:
2019
2018
Development test equipment
$16,461
$19,110
Computer software
76,134
76,134
Office equipment
66,685
61,367
Office fixtures and furniture
330,568
330,568
Leasehold improvements
18,016
18,016
Total
507,864
505,195
Accumulated depreciation and amortization
(321,339)
(257,906)
Total property and equipment
186,525
$247,289

Questions:
question: What are the types of property and equipment?
answer: development test equipment
computer software
office equipment
office fixtures and furniture
leasehold improvements
question: What is the total property and equipment for the year ended December 31, 2019?
answer: 186,525
question: Which year has a higher total value of property and equipment?
answer: 2018
derivation: Find and compare the total property and equipment across the two years
question: What is the percentage change in the value of computer software from 2018 to 2019?
answer: 0
derivation: (76,134-76,134)/76,134
scale: percent
text: 2.1 Segment information
text: Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure.
text: We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across:
text: • Health (private health insurance),
text: • Life and General Insurance,
text: • Energy and Telecommunications, and
text: • Other, predominately offering financial service products including home loans in Australia and Asia.
text: In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions.
text: 1 Non-current assets other than financial instruments and deferred tax assets.

Table:
AUSTRALIA
ASIA
TOTAL
$’000
$’000
$’000
30 June 2019
Revenue
149,295
4,864
154,159
Non-current assets1
44,061
15,899
59,960
30 June 2018
Revenue
174,776
2,155
176,931
Non-current assets1
49,235
15,245
64,480

Questions:
question: What is the revenue in Australia in 2019?
answer: 149,295
scale: thousand
question: What is the percentage change in the revenue in Australia from 2018 to 2019?
answer: -14.58
derivation: (149,295-174,776)/174,776
scale: percent
question: What is the percentage change in the revenue in Asia from 2018 to 2019?
answer: 125.71
derivation: (4,864-2,155)/2,155
scale: percent
question: What is the percentage of Australia's non-current assets in the total non-current assets in 2019?
answer: 73.48
derivation: 44,061/59,960
scale: percent
text: Interest in associates
text: *Included within share of profit from associates is $1,917,000 representing NSR’s share of fair value gains related to investment properties held by joint ventures and associates (30 June 2018: $1,383,000).
text: The Group owns 24.9% (2018: 24.9%) of the Australia Prime Storage Fund (“APSF”). APSF is a partnership with Universal Self Storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around Australia.
text: During the year ended 30 June 2019, National Storage (Operations) Pty Ltd earned fees of $0.8m from APSF associated with the design, development, financing of the construction process, and ongoing management of centres (see note 17) (30 June 2018: $0.7m).
text: As at 30 June 2019, APSF had two operating centres in Queensland, Australia, with a third asset under construction in Victoria, Australia.
text: Following the financial year end, on 26 July 2019, the Group purchased two storage centre investment properties from APSF for $42.6m, and reached an agreement to purchase a third asset for $21.35m on completion of construction (see note 23). During the year ended 30 June 2018, the Group purchased a storage centre investment property asset in Queensland, Australia from APSF for $14m.
text: As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018. As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018.
text: The Group holds a 24% (30 June 2018: 24.8%) holding in Spacer Marketplaces Pty Ltd (“Spacer”). Spacer operate online peer-to-peer marketplaces for self-storage and parking.

Table:
2019
2018
$'000
$'000
Opening balance at 1 July
10,693
8,611
Capital contribution / acquisition of shareholding in associates
-
2,048
Share of profit from associates*
1,695
1,282
Distributions from associate
-
(1,248)
Closing balance at 30 June
12,388
10,693

Questions:
question: What was the Capital contribution / acquisition of shareholding in associates in 2018?
answer: 2,048
scale: thousand
question: What was the average Capital contribution / acquisition of shareholding in associates for 2018 and 2019?
answer: 1024
derivation: (0 + 2,048) / 2
scale: thousand
question: What is the change in the Share of profit from associates from 2018 to 2019?
answer: 413
derivation: 1,695 - 1,282
scale: thousand
question: In which year was the Closing balance at 30 June less than 11,000 thousands?
answer: 2018
derivation: locate and analyze closing balance at 30 June in row 7
text: 9. BALANCE SHEET DETAILS (Continued)
text: Other long-term liabilities consist of the following (in thousands):

Table:
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956

Questions:
text: The three levels are described below:
text: Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that is accessible by the Company;
text: Level 2 Inputs – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly;
text: Level 3 Inputs – Unobservable inputs for the asset or liability including significant assumptions of the Company and other market participants.
text: The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of
the short maturity of those instruments. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments.
text: Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings
may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to
those that prevail in arm’s-length transactions unless such representations can be substantiated.
text: The assets or liability’s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. The following table provides a summary of financial instruments that are measured at fair value as of December 31, 2019.

Table:
Fair Value Measurement Using
Carrying Value
Level 1
Level 2
Level 3
Total
Marketable securities
0
0
0
0
0
Derivative warrants liabilities
$(332,222)
$-
$-
$(332,222)
$(332,222)

Questions:
question: What is the difference in Level 1 and Level 2 marketable securities?
answer: 0
derivation: 0 -0 
question: What is the total Level 3 marketable securities and derivative warrants liabilities? 
answer: 332222
derivation: 332,222 + 0 
question: What percentage of the total financial instruments are marketable securities?
answer: 0
derivation: 0/332,222 
scale: percent