tokbokki/tatqa_dataset_filter huggingface dataset:
text: DERIVATIVE LIABILITIES
text: In connection with the issuance of Series A-1 Preferred Stock in June 2017, the Company issued a warrant with variable consideration through September 2018. The Company determined that this instrument is an embedded derivative pursuant to ASC 815, “Derivatives and Hedging.” The accounting treatment of derivative financial instruments requires that the Company record the warrant, at its fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date through the expiration of the variable consideration. Any change in fair value is recorded as a change in the fair value of derivative liabilities for each reporting period at each balance sheet date. The Company reassesses the classification at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. On September 19, 2018, upon expiration of the variable consideration, the warrant liability of $4.5 million was reclassified to equity.
text: The Monte Carlo Valuation model is used to estimate the fair value of the warrant. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the instrument granted.
text: The risk-free interest rate used is the United States Treasury rate for the day of the grant having a term equal to the life of the equity instrument. The volatility is a measure of the amount by which the Company’s share price has fluctuated or is expected to fluctuate. The dividend yield is zero as the Company has not made any dividend payment and has no plans to pay dividends in the foreseeable future. The Company determines the expected term of its warrant awards by using the contractual term.
text: The principal assumptions used in applying the model were as follows:

Table:
Upon 2018 Expiration
December 31, 2017
Assumptions:
Risk-free interest rate
2.3% - 2.5%
1.5% - 2.0%
Expected life
1.8 - 2.2 Years
2.5 - 3 Years
Expected volatility
65% - 70%
50% - 60%
Dividends
0%
0%

Questions:
question: What is the expected life upon 2018 expiration?
answer: 1.8 - 2.2 Years
question: What is the expected life as at December 31, 2017?
answer: 2.5 - 3 Years
question: What is the average expected life upon 2018 expiration?
answer: 2
derivation: (1.8 + 2.2)/2 
question: What is the average expected life as at December 31, 2017?
answer: 2.75
derivation: (2.5 + 3)/2
text: CONSOLIDATED STATEMENTS OF OPERATIONS
text: The accompanying notes are an integral part of these consolidated financial statements.

Table:
Fiscal Years Ended September
2019
2018
Sales (including excise taxes of $370.2 million and $368.4 million,
$1,392,388,157
$1,322,306,658
Cost of sales
1,308,364,726
1,245,375,460
Gross profit
84,023,431
76,931,198
Selling, general and administrative expenses
72,182,883
66,781,234
Depreciation and amortization
2,617,591
2,318,146
Impairment charges
2,873,269
1,912,877
77,673,743
71,012,257
Operating income
6,349,688
5,918,941
Other expense (income):
Interest expense
1,598,864
1,194,373
Other (income), net
(61,119)
(54,042)
1,537,745
1,140,331
Income from operations before income taxes
4,811,943
4,778,610
Income tax expense
1,609,000
1,164,000
Net income available to common shareholders
$ 3,202,943
$  3,614,610
Basic earnings per share available to common shareholders
$ 5.36
$  5.47
Diluted earnings per share available to common shareholders
$ 5.25
$  5.38
Basic weighted average shares outstanding
597,961
660,925
Diluted weighted average shares outstanding
609,836
672,449
Dividends declared and paid per common share
$ 1.00
$  1.00

Questions:
question: What are the respective sales in the fiscal years ended September 2018 and 2019?
answer: $1,322,306,658
$1,392,388,157
question: What are the respective cost of sales in the fiscal years ended September 2018 and 2019?
answer: 1,245,375,460
1,308,364,726
question: What are the respective gross profit in the fiscal years ended September 2018 and 2019?
answer: 76,931,198
84,023,431
question: What is the percentage change in the company's sales between the fiscal years ended September 2018 and 2019?
answer: 5.3
derivation: (1,392,388,157 - 1,322,306,658)/1,322,306,658 
scale: percent
question: What is the percentage change in the company's cost of sales between the fiscal years ended September 2018 and 2019?
answer: 5.06
derivation: (1,308,364,726 - 1,245,375,460)/1,245,375,460 
scale: percent
question: What is the percentage change in the company's gross profit between the fiscal years ended September 2018 and 2019?
answer: 9.22
derivation: (84,023,431 - 76,931,198)/76,931,198 
scale: percent
text: Note 6. Property and Equipment, Net
text: Furniture and fixtures, computer software and equipment, leasehold improvements and real property are recorded at cost and presented net of depreciation. We record land at historical cost. During the application development phase, we record capitalized development costs in our construction in progress account and then reclass the asset to internal-use software when the project is ready for its intended use, which is usually when the code goes into production. Furniture, fixtures and office equipment and computer software and hardware are depreciated on a straight-line basis over lives ranging from three to five years. Internal-use software is amortized on a straight-line basis over a three-year period. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease terms or the asset lives. Real property is amortized on a straightline basis over lives ranging from 15 to 39 years.
text: The components of property and equipment, net are as follows (in thousands):
text: Depreciation expense related to property and equipment for the years ended December 31, 2019, 2018 and 2017 was $5.9 million, $5.7 million and $5.4 million, respectively. Amortization expense related to internal-use software of $1.9 million, $0.8 million and $0.4 million was included in those expenses for the years ended December 31, 2019, 2018 and 2017, respectively. We had no disposals and write-offs of property and equipment that impacted the consolidated statements of operations during the year ended December 31, 2019. Within the Alarm.com segment, we disposed of and wrote off $1.4 million and $0.8 million of capitalized costs to research and development expenses within the consolidated statements of operations primarily related to the design of internal-use software that no longer met the requirements for capitalization during the years ended December 31, 2018 and 2017, respectively. In December 2019, we purchased land and a commercial building located in Liberty Lake, Washington for $5.1 million. Once renovations are complete, this building will be used by OpenEye for sales and training, research and development, warehousing and administrative purposes.

Table:
December 31,
2019
2018
Furniture, fixtures and office equipment
$5,604
$4,102
Computer software and hardware
17,767
16,228
Internal-use software
8,949
5,072
Construction in progress
4,232
3,790
Leasehold improvements
23,223
18,338
Real property
4,917
707
Land
1,398
508
Total property and equipment
66,090
48,745
Accumulated depreciation
(27,542)
(20,988)

Questions:
question: What was the percentage change in the total property and equipment between 2018 and 2019?
answer: 35.58
derivation: (66,090-48,745)/48,745
scale: percent
text: Financial review
text: 2019 was a challenging year for the retail property sector with the ongoing structural changes and low consumer confidence impacting some weaker retailers and leading to a higher level of CVAs and administrations. This impacted our revenue, net rental income and property valuations, with like-for-like net rental income down 9.1 per cent and the property revaluation deficit was £1,979.7 million.
text: Fixing the balance sheet is our top strategic priority and although the notes accompanying these financial statements indicate a material uncertainty in relation to intu’s ability to continue as a going concern we have options including alternative capital structures and further disposals to put us on a stronger financial footing.
text: 1 A reconciliation from the IFRS consolidated income statement to the underlying earnings amounts presented above is provided in presentation of information on page 161.
text: 2 Other underlying amounts includes net other income, share of underlying profit in associates and any underlying amounts attributable to non-controlling interests.
text: 3 Other non-underlying amounts includes losses on disposal of subsidiaries, gains on sale of investment and development property, write-down on recognition of joint ventures and other assets classified as held for sale, impairment of goodwill, impairment of investment in associates, impairment of loan to associate, exceptional administration expenses, exceptional tax, and any non-underlying amounts attributable to non-controlling interests.
text: The IFRS loss for the year attributable to owners of intu properties plc increased by £818.7 million to £1,950.9 million, with the IFRS basic loss per share increasing by 60.8 pence. Underlying earnings decreased by £65.9 million to £127.2 million, with a corresponding reduction in underlying EPS of 4.9 pence. The key drivers of these variances are discussed below.

Table:
£m
Notes
2019
2018
Change
Net rental income
A
401.6
450.5
(48.9)
Administration expenses
B
(40.5)
(44.0)
3.5
Net finance costs
C
(224.6)
(220.4)
(4.2)
Tax on underlying profit
D
(17.6)
(0.7)
(16.9)
Other underlying amounts2
8.3
7.7
0.6
Underlying earnings1
127.2
193.1
(65.9)
Revaluation of investment and development property
E
(1,979.7)
(1,405.0)
(574.7)
Change in fair value of financial
instruments
F
(75.3)
86.3
(161.6)
Other finance charges – exceptional
G
(37.7)
(28.4)
(9.3)
Other non-underlying amounts3
14.6
21.8
(7.2)
IFRS loss for the year attributable
to owners of intu properties plc1
(1,950.9)
(1,132.2)
(818.7)
IFRS basic loss per share (pence)
(145.1)p
(84.3)p
(60.8)p
Underlying EPS (pence)
9.5p
14.4p
(4.9)p

Questions:
question: What is the net rental income in 2019?
answer: 401.6
scale: million
question: What is the administration expense in 2019?
answer: 40.5
scale: million
question: What is the net finance cost in 2019?
answer: 224.6
scale: million
question: What is the percentage change in the administration expenses from 2018 to 2019?
answer: 7.95
derivation: 3.5/44.0
scale: percent
question: What is the percentage change in the net finance costs from 2018 to 2019?
answer: -1.91
derivation: (4.2)/220.4
scale: percent
text: NOTE 9. ACCOUNTS RECEIVABLE
text: A significant percentage of our accounts receivable is derived from sales to a limited number of large multinational semiconductor device manufacturers located throughout the world. In order to monitor potential expected credit losses, we perform ongoing credit evaluations of our customers’ financial condition.
text: The carrying amount of accounts receivable is as follows:

Table:
December 31,
2018
2019
Current
154,607
171,866
Overdue <30 days
8,802
19,977
Overdue 31-60 days
2,258
2,076
Overdue 61-120 days
3,507
1,599
Overdue >120 days
4,276
4,017
Total
173,450
199,535

Questions:
text: General and Administrative Expenses
text: General and administrative expenses increased $38 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and a one-time termination-related charge of $3 million during 2019. The overall increase was also driven by costs associated with our acquisition of Smooch in 2019 including transaction costs of $3 million and a one-time share-based compensation charge of $3 million related to accelerated stock options of Smooch. Further contributing to the overall increase was an increase in allocated shared costs of $3 million
text: General and administrative expenses increased $22 million, or 27%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and increased allocated shared costs of $3 million.

Table:
Year Ended December 31
2019
2018
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
General and Administrative
$ 141,076
$ 103,491
$ 81,680
36%
27%

Questions:
question: What is the increase in percentage of general and administrative expenses from 2017 to 2019?
answer: 72.72
derivation: (141,076 - 81,680)/81,680 
scale: percent
text: Accrued expenses and other consist of the following (in thousands):
text: At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.

Table:
December 31,
2019
2018
Accrued advertising expense
$1,774
$1,875
Accrued compensation expense
2,955
2,813
Reserve for member refunds
293
382
Other accrued expenses
2,455
2,266
Deferred rent
—
517
Total accrued expenses and other
$7,477
7,853

Questions:
question: What is the percentage change in the total accrued expenses and other from 2018 to 2019?
answer: -4.79
derivation: (7,477-7,853)/7,853
scale: percent
text: Net cash from operating activities. Net cash from operating activities is the sum of (i) net income (loss) adjusted for non-cash items and (ii) changes in net working capital. The net cash from operating activities in 2019 was $1,869 million, increasing compared to $1,845 million in the prior year, mainly due to more favorable changes in net working capital, compensating lower net income.
text: Net cash used in investing activities. Investing activities used $1,172 million of cash in 2019, decreasing from $1,212 million in the prior year. Payments for purchase of tangible assets, net of proceeds, totaled $1,174 million, compared to $1,262 million registered in the prior-year period. The 2019 numbers also included the proceeds from matured marketable securities of $200 million and the net cash outflow of $127 million for the acquisition of Norstel.
text: Net cash used in financing activities. Net cash used in financing activities was $343 million for 2019, compared to the $122 million used in 2018. The 2019 amount included $281 million proceeds from long-term debt, $144 million of long-term debt repayment, $250 million of repurchase of common stock and $214 million of dividends paid to stockholders.

Table:
Year Ended December 31,
2019
2018
2017
(In millions)
Net cash from operating activities
$1,869
$1,845
$1,677
Net cash used in investing activities
(1,172)
(1,212)
(1,468)
Net cash used in financing activities
(343)
(122)
(106)
Effect of changes in exchange rates
(13)
(4)
27
Net cash increase
$341
$507
$130

Questions:
question: What is the increase/ (decrease) in Net cash from operating activities from the period 2017 to 2019?
answer: 192
derivation: 1,869-1,677
scale: million
question: What is the increase/ (decrease) in Net cash used in investing activities from the period 2017 to 2019?
answer: -296
derivation: 1,172-1,468
scale: million
question: What is the increase/ (decrease) in Net cash used in financing activities from the period 2017 to 2019?
answer: 237
derivation: 343-106
scale: million
text: The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M).
text: At 31 March 2019, trade receivables at a nominal value of $1.2M (2018: $0.9M) were impaired and fully provided for. Movements in the provision for impairment of receivables were as follows: 31

Table:
31 March 2019
31 March 2018
$M
$M
At 1 April
0.9
0.4
Charge for the year
0.6
0.6
Amounts written off
(0.2)
(0.1)
Effects of movements in exchange rates
(0.1)
–
At 31 March
1.2
0.9

Questions:
question: What was the  Charge for the year for 2019?
answer: 0.6
scale: million
question: In which year was the amount at 31 March larger?
answer: 2019
derivation: 1.2>0.9
question: What was the change in the value at 31 March in 2019 from 2018?
answer: 0.3
derivation: 1.2-0.9
scale: million
question: What was the percentage change in the value at 31 March in 2019 from 2018?
answer: 33.33
derivation: (1.2-0.9)/0.9
scale: percent
text: b) Transactions with Golar Power and affiliates:
text: Net revenues: The transactions with Golar Power and its affiliates for the twelve months ended December 31, 2019, 2018 and 2017 consisted of the following:
text: (i) Debt guarantee compensation - In connection with the closing of the Golar Power and Stonepeak transaction, Golar Power entered into agreements to compensate Golar in relation to certain debt guarantees (as further described under the subheading "Guarantees and other") relating to Golar Power and subsidiaries.
text: (ii) Balances due to Golar Power and affiliates - Receivables and payables with Golar Power and its subsidiaries are comprised primarily of unpaid management fees, advisory and administrative services. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Power and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. In December 2019, we loaned $7.0 million to Golar Power, with interest of LIBOR plus 5.0%. The loan was fully repaid, including interest, in December 2019.

Table:
(in thousands of $)
2019
2018
2017
Management and administrative services revenue
5,904
6,167
5,711
Ship management fees income
1,210
1,400
824
Debt guarantee compensation (i)
693
861
775
Other (ii)
(2)
(247)
135
Total
7,805
8,181
7,445

Questions:
question: Which year was the debt guarantee compensation the lowest?
answer: 2019
derivation: 693 < 775 < 861
question: What was the change in ship management fees income from 2017 to 2018?
answer: 576
derivation: 1,400 - 824 
scale: thousand
question: What was the percentage change in total transactions from 2018 to 2019?
answer: -4.6
derivation: (7,805 - 8,181)/8,181 
scale: percent
text: Selected financial information from our consolidated balance sheets is as follows:
text: (1) During 2016, as a result of our then pending sale of a portion of our colocation business and data centers, we reclassified $1.1 billion in net property, plant and equipment and $1.1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
text: (2) During 2019 and 2018, we recorded non-cash, non-tax-deductible goodwill impairment charges of $6.5 billion and $2.7 billion, respectively.
text: (3) In 2015, we adopted both ASU 2015-03 “Simplifying the Presentation of Debt Issuance Costs” and ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” by retrospectively applying the requirements of the ASUs to our previously issued consolidated financial statements.
text: (4) In 2019, we adopted ASU 2016-02 “Leases (ASC 842)” by using the non-comparative transition option pursuant to ASU 2018-11. Therefore, we have not restated comparative period financial information for the effects of ASC 842.
text: (5) Total long-term debt includes current maturities of long-term debt and finance lease obligations of $305 million for the year ended December 31, 2016 associated with assets held for sale. For additional information on our total long-term debt, see Note 7— Long-Term Debt and Credit Facilities to our consolidated financial statements in Item 8 of Part II of this report. For total contractual obligations, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Future Contractual Obligations” in Item 7 of Part II of this report.

Table:
As of December 31,
2019
2018
2017
2016
2015
(Dollars in millions)
Net property, plant and equipment(1)
$26,079
26,408
26,852
17,039
18,069
Goodwill(1)(2)
21,534
28,031
30,475
19,650
20,742
Total assets(3)(4)
64,742
70,256
75,611
47,017
47,604
Total long-term debt(3)(5)
34,694
36,061
37,726
19,993
20,225
Total stockholders’ equity
13,470
19,828
23,491
13,399
14,060

Questions:
question: How many years was the total stockholders' equity above $14,000 million?
answer: 3
derivation: 2018##2017##2015
question: What is the change in goodwill from 2016 to 2017?
answer: 10825
derivation: 30,475-19,650
scale: million
question: What is the average amount of goodwill for 2016 and 2017?
answer: 25062.5
derivation: (30,475+19,650)/2
scale: million
text: This section presents the Group’s contractual obligation to make a payment in the future in relation to purchases of property, plant and equipment, and lease commitments.
text: Capital expenditure and operating lease commitments of the Group at the reporting date are as follows:
text: The commitments set out above do not include contingent turnover rentals, which are charged on many retail premises leased by the Group. These rentals are calculated as a percentage of the turnover of the store occupying the premises, with the percentage and turnover threshold at which the additional rentals commence varying with each lease agreement.
text: The Group leases retail premises and warehousing facilities which are generally for periods up to 40 years. The operating lease commitments include leases for the Norwest office and distribution centres. Generally the lease agreements are for initial terms of between five and 25 years and most include multiple renewal options for additional five to 10-year terms. Under most leases, the Group is responsible for property taxes, insurance, maintenance, and expenses related to the leased properties. However, many of the more recent lease agreements have been negotiated on a gross or semi-gross basis, which eliminates or significantly reduces the Group’s exposure to operational charges associated with the properties.
text: From 1 July 2019, the Group adopted AASB 16 Leases and as a result the operating lease commitments set out above have been recognised in the Consolidated Statement of Financial Position, with the exception of the service component of lease payments. Refer to Note 1.2.6 for a reconciliation between the operating lease commitments at 30 June 2019 and the lease liabilities recognised at 1 July 2019.

Table:
2019
2018
$M
$M
Capital expenditure commitments
Estimated capital expenditure under firm contracts, payable:
Not later than one year
398
416
Later than one year, not later than two years
–
–
Later than two years, not later than five years
–
–
Total capital expenditure commitments
398
416
Operating lease commitments
Future minimum rentals under non-cancellable operating leases, payable:
Not later than one year
1,998
2,089
Later than one year, not later than five years
7,415
7,484
Later than five years
12,378
13,331
Total operating lease commitments
21,791
22,904
Total commitments for expenditure
22,189
23,320

Questions:
question: What is the unit used in the table?
answer: $M
question: What is the total commitments for expenditure in 2019?
answer: 22,189
scale: million
question: What is the difference in total operating lease commitments between 2018 and 2019?
answer: 1113
derivation: 22,904 - 21,791 
scale: million
question: What is the average total commitments for expenditures for 2018 and 2019?
answer: 22754.5
derivation: (22,189 + 23,320)/2 
scale: million
question: What is the percentage constitution of total capital expenditure commitments in the total commitments for expenditure in 2018?
answer: 1.78
derivation: 416/23,320 
scale: percent