tokbokki/tatqa_dataset_filter huggingface dataset:
text: As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands):
text: (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.

Table:
Balance at
ASC 606
Balance at
February 28, 2018
Adjustments
March 1, 2018
Assets
Prepaid expenses and other current assets (1)
$12,000
1,891
$13,891
Deferred income tax assets
31,581
532
32,113
Other assets (1)
18,829
3,145
21,974
Liabilities and Stockholders' Equity
Deferred revenue
$17,757
2,156
19,913
Other non-current liabilities
24,249
5,007
29,256
Stockholders' equity

Questions:
text: The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent).
text: External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent).
text: The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense.

Table:
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Results of Operations
External revenue
$1,590
$1,696
(6.3)%
Internal revenue
1,610
1,471
9.5
Total revenue
$3,200
$3,168
1.0%
Pre-tax income
$1,361
$1,278
6.5%

Questions:
question: What is the increase/ (decrease) in External revenue from 2017 to 2018
answer: -106
derivation: 1,590-1,696
scale: million
question: What is the increase/ (decrease) in Internal Revenue from 2017 to 2018
answer: 139
derivation: 1,610-1,471 
scale: million
question: What is the average of Internal Revenue?
answer: 1540.5
derivation: (1,610+1,471) / 2
scale: million
text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 7. Leases (Continued)
text: On February 24, 2016, GasLog’s subsidiary, GAS-twenty six Ltd., completed the sale and leaseback of the Methane Julia Louise with a subsidiary of Mitsui. Mitsui has the right to on-sell and lease back the vessel. The vessel was sold to Mitsui for a cash consideration of $217,000. GasLog leased back the vessel under a bareboat charter from Mitsui for a period of up to 20 years. GasLog has the option to repurchase the vessel on pre-agreed terms no earlier than the end of year ten and no later than the end of year 17 of the bareboat charter. The bareboat hire is fixed and GasLog had a holiday period for the first 210 days, which expired on September 21, 2016. This leaseback meets the definition of a finance lease under IAS 17 Leases.
text: The movements in right-of use assets are reported in the following table:
text: *The balance as of December 31, 2018 represented the vessel held under finance lease and was included in the financial statement line ‘‘Vessel held under finance lease’’, which was renamed to ‘‘Right-of-use assets’’ as of January 1, 2019.

Table:
Right-of-Use Assets
Vessel
Vessel Equipment
Properties
Other
Total
As of January 1, 2019
206,753(*)
2,630
4,969
19
214,371
Additions
1,001
336
1,080
47
2,464
Depreciation expense
(7,722)
(1,109)
(1,499)
(10)
(10,340)
As of December 31, 2019
200,032
1,857
4,550
56
206,495

Questions:
question: What are the components of right-of use assets?
answer: Vessel
Vessel Equipment
Properties
Other
text: Results of Operations
text: Revenue
text: Revenue decreased in fiscal year 2019 compared to fiscal year 2018, but increased compared to fiscal year 2017, primarily as a result of the volatility of semiconductor capital investments by our customers. The overall Asia region continued to account for a majority of our revenues as a substantial amount of the worldwide capacity investments for semiconductor manufacturing continued to occur in this region.
text: Our deferred revenue balance was $449 million as of June 30, 2019, compared to $994 million as of June 24, 2018. The deferred revenue at the end of June 2019 is recognized under Accounting Standard Codification (“ASC”) 606, while the same values as of June 2018 are recognized under ASC 605, which contributes to the change in value period over period. Our deferred revenue balance does not include shipments to customers in Japan, to whom title does not transfer until customer acceptance. Shipments to customers in Japan are classified as inventory at cost until the time of customer acceptance. The anticipated future revenue value from shipments to customers in Japan was approximately $78 million as of June 30, 2019, compared to $607 million as of June 24, 2018.

Table:
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
Revenue (in millions)
$9,654
$11,077
$8,014
Korea
23%
35%
31%
China
22%
16%
13%
Japan
20%
17%
13%
Taiwan
17%
13%
26%
UnitedStates
8%
7%
8%
SoutheastAsia
6%
7%
5%
Europe
4%
5%
4%

Questions:
question: What is the percentage of Korea revenue in the total revenue on June 30, 2019?
answer: 23%
question: What is the percentage of China revenue in the total revenue on June 24, 2018?
answer: 16%
question: What is the percentage change in the total revenue from 2018 to 2019?
answer: -12.85
derivation: (9,654-11,077)/11,077
scale: percent
text: (18) Quarterly Financial Data (Unaudited)
text: During the first quarter of 2019, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $6.5 billion for goodwill, see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details.
text: During the fourth quarter of 2018, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $2.7 billion for goodwill see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details.
text: During the first quarter of 2018, we recognized $71 million of expenses related to our acquisition of Level 3 followed by acquisition-related expenses of $162 million, $43 million and $117 million in the second, third and fourth quarters of 2018, respectively. During 2019, we recognized expenses related to our acquisition of Level 3 of $34 million, $39 million, $38 million and $123 million in the first, second, third and fourth quarters of 2019, respectively.

Table:
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
(Dollars in millions, except per share amounts)
2019
Operating revenue
$5,647
5,578
5,606
5,570
22,401
Operating (loss) income
(5,499)
976
950
847
(2,726)
Net (loss) income
(6,165)
371
302
223
(5,269)
Basic (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
Diluted (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
2018
Operating revenue
$5,945
5,902
5,818
5,778
23,443
Operating income (loss)
750
767
894
(1,841)
570
Net income (loss)
115
292
272
(2,412)
(1,733)
Basic earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)
Diluted earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)

Questions:
question: What is the total operating revenue recorded in 2019?
answer: 22,401
scale: million
question: What is the total Operating (loss) income recorded in 2018?
answer: 570
scale: million
question: Which quarter in 2019 has the largest operating revenue?
answer: First Quarter
derivation: 5,647>5,606>5,578>5,570
text: Operating Segments
text: The Company operates as one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker (“CODM”), which is the Company’s chief executive officer, in deciding how to allocate resources and assess performance. The Company’s CODM evaluates the Company’s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis. The Company operates as one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker (“CODM”), which is the Company’s chief executive officer, in deciding how to allocate resources and assess performance. The Company’s CODM evaluates the Company’s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis.
text: Revenue by geographic country, based on ship-to destinations, which in certain instances may be the location of a contract manufacturer rather than the Company’s end customer, was as follows (in thousands):

Table:
Year Ended December 31,
2019
2018
2017
United States
$70,702
$56,839
$60,723
China
159,637
98,906
148,431
Germany
57,657
58,711
57,051
Thailand
82,413
68,217
48,016
Other
94,254
57,218
70,945
Total revenue
$464,663
339,891
385,166

Questions:
question: What is the proportion of revenue by US in the total revenue in 2019? 
answer: 0.15
derivation: 70,702/464,663
question: What is the percentage increase in revenue by China from 2018 to 2019?
answer: 61.4
derivation: (159,637-98,906)/98,906
scale: percent
text: Net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues.
text: By location of shipment, in 2019, revenues grew 6.8% in Americas, driven by Power Discrete, remained substantially flat in Asia and decreased 8.6% in EMEA, mainly due to lower sales of Microcontrollers and Power Discrete. In 2018 revenues grew across all regions, led by Asia Pacific and EMEA, mainly due to growth in Imaging and Automotive.

Table:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
EMEA
$2,265
$2,478
$2,142
(8.6)%
15.7%
Americas
1,351
1,264
1,085
6.8
16.5
Asia Pacific
5,940
5,922
5,120
0.3
15.7
Total
$9,556
$9,664
$8,347
(1.1)%
15.8%

Questions:
question: What are the average net revenues by EMEA for Year Ended December 31?
answer: 2295
derivation: (2,265+2,478+2,142) / 3
scale: million
question: What are the average net revenues by Americas for Year Ended December 31?
answer: 1233.33
derivation: (1,351+1,264+1,085) / 3
scale: million
question: What are the average net revenues by Asia Pacific for Year Ended December 31?
answer: 5660.67
derivation: (5,940+5,922+5,120) / 3
scale: million
text: The Company is holding the following currency derivatives designated as hedging instruments:
text: Hedge ratio is 1:1 and changes in forward rate have been designated as the hedged risk. The change in the fair value of the hedging instrument is compared with the change in fair value of the hedged item, and the lower amount
is taken to OCI. If the change in fair value of the hedging instrument is higher, then the excess change in fair value is considered ineffective hedging and recorded in net foreign exchange gains and losses. Upon recognition of the
hedged net sales, the cumulative amount in hedging reserve is released in the OCI as a reclassification adjustment and recognized in net sales.
text: See note E1, “Equity” for movement in the cash flow hedge reserve. No hedged net sales were recognized in 2019, hence no amount was released from hedging reserve in the OCI. No hedge ineffectiveness was recognized in
the income statement in 2019.

Table:
Foreign exchange forward contracts
2019
< 1 year
1–3 years
Total
Notional Amount (USD millions)
517
176
693
Average forward rate (SEK/USD)
9.13
8.92
–

Questions:
question: What is the notional amount in USD for 2019 forward contracts that are less than 1 year?
answer: 517
scale: million
question: What is the difference in notional amount between those less than 1 year and 1-3 years?
answer: 341
derivation: 517-176
scale: million
question: What is the difference in average forward rate between those <1 and 1-3 years?
answer: 0.21
derivation: 9.13-8.92
question: What is the percentage constitution of the notional amount of foreign exchange forward contracts that are less than a year among the total notional amount?
answer: 74.6
derivation: 517/693
scale: percent
text: The components of the provision for income tax expense are as follows:
text: Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels.
text: The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax.

Table:
Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Current
(25,563)
(17,458)
(11,997)
Deferred
81
(2,266)
(235)
Income tax expense
(25,482)
(19,724)
(12,232)

Questions:
question: What is the increase/ (decrease) in Current from December 31, 2019 to December 31, 2018?
answer: 8105
derivation: 25,563-17,458
scale: million
question: What is the increase/ (decrease) in Deferred from December 31, 2019 to December 31, 2018?
answer: -2185
derivation: 81-2,266
scale: million
question: What is the increase/ (decrease) in Income tax expense from December 31, 2019 to December 31, 2018?
answer: 5758
derivation: 25,482-19,724
scale: million
text: 1 Segment performance (continued)
text: (c) Other segment information
text: (i) Profit/(loss) before tax
text: Management assesses the performance of the operating segments based on a measure of EBITDA. Interest income and expenditure are not allocated to segments, as this type of activity is driven by the central treasury function, which manages the cash position of the Group. On adoption of AASB 16 from 1 July 2018, associated lease interest is allocated to the respective segments as a finance charge.

Table:
30 June 2019
30 June 2018
$'000
$'000
Total segment profit before tax
62,583
61,449
Employee benefits expense (non-facility staff)
(23,036)
(20,752)
Interest revenue
8,220
5,778
Distributions from investments
1,344
3,191
Other income
3,034
284
Finance costs
(45,612)
(25,452)
Head office depreciation
(2,079)
(1,909)
Overheads and other expenses
(20,527)
(11,698)
Profit/(loss) before tax
(16,073)
10,891

Questions:
question: What was the total segment profit before tax in FY18?
answer: 61,449
scale: thousand
question: What was the total expenses in FY2019?
answer: 91254
derivation: 23,036 + 45,612 + 2,079 + 20,527 
scale: thousand
question: Which year(s) incurred a loss before tax?
answer: 2019
derivation: Profit/(loss) before tax = (16,073)
question: What was the percentage change in finance costs between 2018 and 2019?
answer: 79.21
derivation: (45,612 - 25,452) / 25,452 
scale: percent
text: Other Assets
text: Other assets consist of the following (in thousands):
text: The Company’s other assets includes a strategic equity investment in a privately-held company. The strategic investment is a non-marketable equity security, in which the Company does not have a controlling interest or the ability to exert significant influence. This investment does not have a readily determinable market value. The Company records this strategic investment at cost less impairment and adjusts cost for subsequent observable price changes. During the years ended July 31, 2019 and 2018, there were no changes in the investment’s carrying value of $10.7 million.

Table:
July 31, 2019 
July 31, 2018
Prepaid expenses
$2,640
$2,476
Contract costs
23,375
—
Deferred costs
8,867
9,377
Strategic investments
10,672
10,672
Other assets
$45,554
22,525

Questions:
text: Restricted Share Units
text: During the year ended December 31, 2019, pursuant to the 2016 Incentive Plan, the Company granted restricted share unit awards (“RSUs”). RSUs generally have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. RSUs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. Under each arrangement, RSUs are issued without direct cost to the employee on the vesting date. The Company estimates the fair value of the RSUs based upon the market price of the Company’s stock at the date of grant. The Company recognizes compensation expense for RSUs on a straight-line basis over the requisite service period.
text: A summary of nonvested RSUs is as follows:
text: During the year ended December 31, 2019, a total of 259,634 RSUs vested. The Company withheld 57,802 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.
text: As of December 31, 2019, there was unrecognized compensation expense of $20.5 million related to RSUs, $15.0 million related to TSRs, $0.5 million related to LTIP performance shares, $0.3 million related to nonvested RSAs, and $0.2 million related to nonvested stock options, which the Company expects to recognize over weighted average periods of 1.9 years, 1.9 years, 0.1 years, 0.2 years, and 0.3 years, respectively.
text: The Company recorded stock-based compensation expense recognized under ASC 718 during the years ended December 31, 2019, 2018, and 2017, of $36.8 million, $20.4 million, and $13.7 million, respectively, with corresponding tax benefits of $5.9 million, $3.9 million, and $1.7 million, respectively. The Company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.

Table:
Number of Shares
Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2018
651,045
$23.82
Granted
742,579
33.28
Vested
-259,634
24.16
Forfeited
-124,586
29.79
Nonvested as of December 31, 2019
1,009,404
$ 29.96

Questions:
question: What was the number of granted shares in 2019?
answer: 742,579
question: What was the number of vested shares in 2019?
answer: 259,634
text: The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
text: The amount recorded for developed technology represents the estimated fair value of AgileCraft’s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft’s customers. The amount recorded for backlog represents the fair value of AgileCraft’s backlog as of acquisition date.

Table:
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$34,600
5
Customer relationships
16,900
7
Backlog
1,400
3
Total intangible assets subject to amortization
$52,900

Questions:
question: What is the useful life of  Developed technology in years?
answer: 5
question: What is the difference in fair value between developed technology and customer relationships?
answer: 17700
derivation: 34,600-16,900
scale: thousand
question: What are the identifiable intangible assets with a useful life above 5 years?
answer: Customer relationships
derivation: For COL 4 rows 3-5 check if value is >5 . If value is >5 input corresponding identifiable intangible assets in COL2 as answer
question: For fair value, what is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
answer: 31.95
derivation: 16,900/52,900
scale: percent
text: 21 Share-based payments
text: (a) Performance rights
text: The performance rights plan was established by the Board of Directors to provide long-term incentives to the Group’s Senior Executives based on total shareholder returns (TSR) taking into account the Group’s financial and operational performance. Under the Plan, eligible participants may be granted performance rights on terms and conditions determined by the Board from time to time. Performance rights were granted during the course of FY17, FY18 and FY19. The vesting conditions for grants relate to TSR exceeding the ASX 200 Accumulation Index over the measurement period. Vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 June 2019, 2020 and 2021 respectively.
text: Performance rights are granted by the Company for nil consideration. The Board has discretion to determine if the value will be provided in shares, cash or a combination of shares and cash. Rights granted under the plan carry no dividend or voting rights.
text: The fair value of the rights at the date of valuation was determined using the Black-Scholes Option Pricing Model to be equal to the volume weighted-average price (VWAP) ending on the day before the grant date, less the dividends expected over the period from the expected grant date to the completion of the measurement period, adjusted for the expected probability of achieving the vesting conditions.

Table:
30 June 2019
30 June 2019
30 June 2018
30 June 2018
Number of Rights
Average Fair Value
Number of Rights
Average Fair Value
Opening balance
2,948,960
$1.87
3,460,195
$1.26
Granted during the year
828,285
$3.07
762,577
$3.32
Vested during the year
(1,307,885)
$1.19
(1,273,812)
$1.09
Forfeited during the year
-
$0.00
-
$0.00
Closing balance
2,469,360
$2.64
2,948,960
$1.87

Questions:
question: What was the average difference between number of rights in opening and closing balance for both years?
answer: 495417.5
derivation: ((2,948,960 - 2,469,360) + (3,460,195 - 2,948,960)) / 2 
question: Which year had more rights vested?
answer: 2019
derivation: 2019: (1,307,885) vs 2018: (1,273,812)
question: What was the percentage change in average fair value at closing balance between 2018 and 2019?
answer: 41.18
derivation: (2.64 - 1.87) / 1.87 
scale: percent