tokbokki/tatqa_dataset_filter huggingface dataset:
text: Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
text: Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
text: Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
text: The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.

Table:
As of December 31,
2018
2019
Investee companies
Amount
Percentage of ownership or voting rights
Amount
Percentage of ownership or voting rights
NT$ (In Thousands)
NT$ (In Thousands)
Listed companies
CLIENTRON CORP.
$249,663
22.39
$276,515
21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A)
1,483,111
13.78
1,473,028
13.78
Unlisted companies
MTIC HOLDINGS PTE. LTD.
3,026
45.44
18,157
45.44
WINAICO IMMOBILIEN GMBH (Note B)
—
44.78
—
44.78
PURIUMFIL INC.
—
—
7,164
44.45
UNITECH CAPITAL INC.
568,005
42.00
642,660
42.00
TRIKNIGHT CAPITAL CORPORATION
1,520,575
40.00
2,281,631
40.00
HSUN CHIEH INVESTMENT CO., LTD.
1,608,551
36.49
1,686,502
36.49
YANN YUAN INVESTMENT CO., LTD.
2,032,013
30.87
2,761,821
30.87
HSUN CHIEH CAPITAL CORP.
161,319
30.00
122,060
30.00
VSENSE CO., LTD.
31,544
26.89
592
25.90
UNITED LED CORPORATION HONG KONG LIMITED
167,953
25.14
121,973
25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C)
120,440
10.38
172,414
10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B)
—
50.00
—
—
YUNG LI INVESTMENTS, INC.
2,213
45.16
—
—
Total
$7,948,413
$9,564,517

Questions:
question: What is the average amount of investments of listed companies in 2018?
answer: 866387
derivation: (249,663+1,483,111) / 2
scale: thousand
question: What is the average amount of investments of listed companies in 2019?
answer: 874771.5
derivation: (276,515+1,473,028) / 2
scale: thousand
question: What is the average Percentage of ownership or voting rights of listed companies in 2019?
answer: 17.84
derivation: (21.9+13.78) / 2
scale: percent
text: Quarterly Financial Data (Unaudited)
text: Quarterly sales and earnings results are normally influenced by seasonal factors. Historically, the first two fiscal quarters (three months ending September 30 and December 31) are typically the lowest principally because of annual plant vacation and maintenance shutdowns by the Company and by many of its customers. However, the timing of major changes in the general economy or the markets for certain products can alter this pattern.
text: During the quarter ended December 31, 2017, the Company recorded an income tax benefit. See Note 17, Income Taxes to Notes to Consolidated Financial Statements included in Item 8. “Financial Statements and Supplementary Data”.

Table:
($ in millions)
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Results of Operations
Fiscal Year 2019
Net sales
$572.4
$556.5
$609.9
$641.4
Gross profit
$91.7
$107.0
$123.2
$122.9
Operating income
$45.0
$55.4
$73.2
$67.9
Net income
$31.5
$35.5
$51.1
$48.9
Fiscal Year 2018
Net sales
$479.8
$487.8
$572.2
$618.0
Gross profit
$85.6
$85.7
$96.1
$114.9
Operating income
$42.2
$41.4
$45.7
$60.0
Net income
$23.4
$92.1
$30.2
$42.8

Questions:
question: What is the net sales for 2019 for each quarter in chronological order?
answer: $572.4
$556.5
$609.9
$641.4
scale: million
question: Which quarter was the net income in 2019 the largest?
answer: Third Quarter
derivation: 51.1>48.9>35.5>31.5
question: What was the change in net income in First Quarter in 2019 from 2018?
answer: 8.1
derivation: 31.5-23.4
scale: million
question: What was the percentage change in net income in First Quarter in 2019 from 2018?
answer: 34.62
derivation: (31.5-23.4)/23.4
scale: percent
text: 15. AVERAGE SHARES OUTSTANDING
text: Our basic earnings per share calculation is computed based on the weighted-average number of common shares outstanding. Our diluted earnings per share calculation is computed based on the weighted-average number of common shares outstanding adjusted by the number of additional shares that would have been outstanding had the potentially dilutive common shares been issued. Potentially dilutive common shares include nonvested stock awards and units, stock options, and non-management director stock equivalents. Performance share awards are included in the average diluted shares outstanding each period if the performance criteria have been met at the end of the respective periods.
text: The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding in each fiscal year (in thousands):

Table:
2019
2018
2017
Weighted-average shares outstanding — basic
25,823
28,499
30,630
Effect of potentially dilutive securities:
Nonvested stock awards and units
211
240
182
Stock options
10
40
59
Performance share awards
24
28
43
Weighted-average shares outstanding — diluted
26,068
28,807
30,914
Excluded from diluted weighted-average shares outstanding:
Antidilutive
186
150
76
Performance conditions not satisfied at the end of the period
65
44
53

Questions:
question: What is the percentage constitution of performance share awards among the total diluted weighted-average shares outstanding in 2018?
answer: 0.1
derivation: 28/28,807
scale: percent
text: NOTE 10 – FREIGHT RECEIVABLES
text: As of 31 December 2019, freight receivables included receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m).
text: Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.

Table:
USDm
2019
2018
2017
Analysis as of 31 December of freight receivables:
Gross freight receivables:
Not yet due
39.8
44.0
25.5
Due < 30 days
22.5
18.8
26.0
Due between 30 and 180 days
25.3
20.5
18.4
Due > 180 days
6.0
4.4
2.7
Total gross
93.6
87.7
72.6
Allowance for expected credit loss
3.7
1.7
1.3
Total net
89.9
86.0
71.3

Questions:
question: In which year was the amount of total gross freight receivables the largest?
answer: 2019
derivation: 93.6>87.7>72.6
question: What was the change in the total net gross freight receivables in 2019 from 2018?
answer: 3.9
derivation: 89.9-86.0
scale: million
question: What was the percentage change in the total net gross freight receivables in 2019 from 2018?
answer: 4.53
derivation: (89.9-86.0)/86.0
scale: percent
text: Note 7. Prepaid Expenses and Other Current Assets and Accrued and Other Current Liabilities
text: Prepaid expenses and other current assets as of December 31, 2019 and 2018 consisted of the following:

Table:
December 31,
2019
2018
Prepaid expenses
$1,948
$1,179
Securities litigation insurance receivable
16,627
306
Other current assets
1,556
2,865
Prepaid expenses and other current assets
$20,131
$4,350

Questions:
question: What are the respective prepaid expenses in 2018 and 2019?
answer: $1,179
$1,948
question: What are the respective securities litigation insurance receivable in 2018 and 2019?
answer: 306
16,627
question: What are the respective other current assets in 2018 and 2019? 
answer: 2,865
1,556
question: What is the percentage change in prepaid expenses between 2018 and 2019?
answer: 65.22
derivation: (1,948 - 1,179)/1,179 
scale: percent
question: What is the average prepaid expenses paid in 2018 and 2019?
answer: 1563.5
derivation: (1,948 + 1,179)/2 
question: What is the total prepaid expenses made in 2018 and 2019?
answer: 3127
derivation: 1,948 + 1,179
text: (11) STOCK-BASED COMPENSATION
text: The following tables summarize the Company’s stock-based compensation expense for liability and equity classified awards included in the consolidated statements of operations:
text: CII Common and Preferred Units
text: Prior to the Company’s IPO, the Company was given authorization by Communications Infrastructure Investments, LLC (“CII”) to award 625,000,000 of CII’s common units as profits interests to employees, directors, and affiliates of the Company. The common units were historically considered to be stock-based compensation with terms that required the awards to be classified as liabilities due to cash settlement features. The vested portion of the awards was reported as a liability and the fair value was re-measured at each reporting date until the date of settlement, with a corresponding charge (or credit) to stock-based compensation expense. On December 31, 2016, the CII common units became fully vested and as such there is no remaining unrecognized compensation cost associated with CII common units for any period subsequent to December 31, 2016.
text: The value of the CII common units was derived from the value of CII’s investments in the Company and Onvoy, LLC and its subsidiaries (“OVS”), a company that provided voice and managed services which the Company spun off during the year ended June 30, 2014. As the value derived from each of these investments was separately determinable and there was a plan in place to distribute the value associated with the investment in Company shares separate from the value derived from OVS, the two components were accounted for separately. The OVS component of the CII awards was adjusted to fair value each reporting period. On December 31, 2015, CII entered into an agreement to sell OVS to a third party. The sale was completed in May 2016. Based on the sale price, the estimated fair value of OVS awards was increased, resulting in an increase to stock based compensation expense and corresponding increase to additional paid-in capital of $12.9 million for the year ended June 30, 2016. Proceeds from the sale to be distributed to the Company’s employees was paid by CII.

Table:
Year Ended June 30,
2019
2018
2017
(in millions)
Included in:
Operating costs
$11.3
$9.9
$11.3
Selling, general and administrative expenses
98.0
86.8
102.8
Total stock-based compensation expense
$109.3
$96.7
$114.1
CII common and preferred units $ — $ — $10.1
$ —
$ —
$10.1
Part A restricted stock units
93.8
82.3
76.5
Part B restricted stock units
13.0
12.4
26.0
Part C restricted stock units
2.5
2.0
1.5
Total stock-based compensation expense
$109.3
$96.7
$114.1

Questions:
question: Which of the years saw a total stock-based compensation expense of more than 100 million?
answer: 2017
2019
derivation: 114.1 > 100 ## 109.3 > 100
question: Which of the years had the highest selling, general and administrative expenses?
answer: 2017
derivation: 102.8 > 98.0 >86.8
question: What were the total operating costs for all 3 years?
answer: 32.5
derivation: 11.3 + 9.9 + 11.3
scale: million
text: 3. Property, Plant and Equipment
text: Property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):

Table:
2019
2018
Land, buildings and improvements
$289,051
$267,809
Machinery and equipment
381,656
364,034
Computer hardware and software
136,227
130,645
Capital assets in progress
49,599
38,469
Total property, plant and equipment, gross 
856,533
800,957
Less: accumulated depreciation 
(472,309)
(459,651)
Total property, plant and equipment, net
384,224
341,306

Questions:
text: The following table includes additional fair value information on financial assets and liabilities as at December 31, 2019 and 2018:
text: (1) Cash equivalents primarily correspond to deposits at call with banks.
text: (2) The carrying amount of the senior unsecured convertible bonds as reported above corresponds to the liability component only. For the convertible bonds issued on July 3, 2017 and outstanding as at December 31, 2017, the carrying amount of the senior unsecured convertible bonds corresponds to the liability component only, since, at initial recognition, an amount of $242 million was recorded directly in shareholders’ equity as the value of the equity instrument embedded in the convertible instrument.

Table:
2019
2019
2019
2018
2018
Level
Carrying Amount
Estimated Fair Value
Carrying Amount
Estimated Fair Value
Cash equivalents (1)
1
1,691
1,691
2,138
2,138
Long-term debt
– Bank loans (including current portion)
2
718
718
594
594
– Senior unsecured convertible bonds (2)
1
1,354
2,103
1,316
1,501

Questions:
question: What is the increase/ (decrease) in Cash equivalents of Carrying Amount from 2018 to 2019?
answer: -447
derivation: 1,691-2,138
scale: million
question: What is the increase/ (decrease) in Bank loans (including current portion) of Carrying Amount from 2018 to 2019?
answer: 124
derivation: 718-594
scale: million
question: What is the increase/ (decrease) in Senior unsecured convertible bonds of Carrying Amount from 2018 to 2019?
answer: 38
derivation: 1,354-1,316
scale: million
text: Insurance Segment
text: (1) The Insurance segment revenues are inclusive of realized and unrealized gains and net investment income for the year ended December 31, 2019 and 2018. Such adjustments are related to transactions between entities under common control which are eliminated or are reclassified in consolidation.
text: Life, accident and health earned premiums, net: Life, accident and health earned premiums, net from our Insurance segment for the year ended December 31, 2019 increased $22.4 million to $116.8 million from $94.4 million for the year ended December 31, 2018. The increase was primarily due to the premiums generated from the acquisition of KIC in 2018.
text: Net investment income: Net investment income from our Insurance segment for the year ended December 31, 2019 increased $95.8 million to $212.9 million from $117.1 million for the year ended December 31, 2018. The increase was primarily due to the income generated from the assets acquired in the KIC acquisition, higher average invested assets as a result of the reinvestment of premiums and investment income received, and to a lesser extent, rotation into higher-yielding investments.
text: Net realized and unrealized gains on investments: Net realized and unrealized gains on investments from our Insurance segment for the year ended December 31, 2019 decreased $3.7 million to $1.9 million from $5.6 million for the year ended December 31, 2018. The decrease was driven by smaller realized gains on bonds and common stocks, higher impairments, and losses on fair value changes on interest only bonds in 2019. The decrease was offset by overall improvement in fair value changes in equity securities and realized gains on mortgage loans in 2019.

Table:
Years Ended December 31,
2019
2018
Increase / (Decrease)
Life, accident and health earned premiums, net
$116.8
$94.4
$22.4
Net investment income
212.9
117.1
95.8
Net realized and unrealized gains on investments
1.9
5.6
(3.7)
Net revenue
331.6
217.1
114.5
Policy benefits, changes in reserves, and commissions
234.4
197.3
37.1
Selling, general and administrative
35.7
30.4
5.3
Depreciation and amortization
(23.1)
(12.4)
(10.7)
Other operating expense
47.3
—
47.3
Income from operations (1)
$37.3
$1.8
$35.5

Questions:
question: What was the percentage increase / (decrease) in the Life, accident and health earned premiums, net from 2018 to 2019?
answer: 23.73
derivation: 116.8 / 94.4 - 1
scale: percent
question: What is the average net investment income?
answer: 165
derivation: (212.9 + 117.1) / 2
scale: million
question: What is the percentage increase / (decrease) in the Net revenue from 2018 to 2019?
answer: 52.74
derivation: 331.6 / 217.1 - 1
scale: percent
text: Property, plant and equipment, net
text: Property, plant and equipment, net consisted of the following at December 31, 2019 and 2018 (in thousands):
text: We periodically assess the estimated useful lives of our property, plant and equipment whenever applicable facts and circumstances indicate a change in the estimated useful life of an asset may have occurred. During the year ended December 31, 2019, we revised the estimated useful lives of certain core Series 6 manufacturing equipment from 10 years to 15 years. Such revision was primarily due to the validation of certain aspects of our Series 6 module technology, including the nature of the manufacturing process, the operating and maintenance cost profile of the manufacturing equipment, and the technology’s compatibility with our long-term module technology roadmap. We expect the revised useful lives to reduce depreciation by approximately $15.0 million per year. Depreciation of property, plant and equipment was $176.4 million, $109.1 million, and $91.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Table:
2019
2018
Land
$14,241
$14,382
Buildings and improvements .
664,266
567,605
Machinery and equipment .
2,436,997
1,826,434
Office equipment and furniture .
159,848
178,011
Leasehold improvements
48,772
49,055
Construction in progress
243,107
405,581
Property, plant and equipment, gross
3,567,231
3,041,068
Accumulated depreciation .
(1,386,082)
(1,284,857)
Property, plant and equipment, net
$2,181,149
$1,756,211

Questions:
question: What is the percentage increase in net property, plant and equipment from 2018 to 2019?
answer: 24.2
derivation: (2,181,149 - 1,756,211)/1,756,211 
scale: percent
text: Contractual Obligations and Commercial Commitments
text: We lease office space and equipment under operating leases that run through October 2028. Additionally, we have entered into a Credit Agreement that matures in April 2024 and have issued Senior Notes that mature in August 2026.
text: Contractual obligations as of December 31, 2019, are as follows (in thousands):
text: (1) Based on the Term Loans debt outstanding and interest rate in effect at December 31, 2019, of 4.05%.
text: (2) Based on Revolving Credit Facility debt outstanding and interest rate in effect at December 31, 2019, of 3.99%.
text: (3) Based on 2026 Notes issued of $400.0 million with an annual interest rate of 5.750%.
text: (4) During the year ended December 31, 2019, we financed certain multi-year license agreements for internal-use software for $10.4 million with annual payments through April 1, 2022. As of December 31, 2019, $13.8 million is outstanding under these and other agreements previously entered into, of which $6.0 million and $7.8 million is included in other current liabilities and other noncurrent liabilities, respectively, in our Consolidated Balance Sheet in Part IV, Item 15 of this Form 10-K as of December 31, 2019.
text: We are unable to reasonably estimate the ultimate amount or timing of settlement of our reserves for income taxes under ASC 740, Income Taxes. The liability for unrecognized tax benefits at December 31, 2019, is $29.0 million.

Table:
Payments Due by Period
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Operating lease obligations
$ 70,284
$ 17,180
$ 23,116
$ 12,738
$ 17,250
Term loans
756,060
38,950
89,381
627,729
—
Term loans interest (1)
117,168
30,025
55,232
31,911
—
Revolving credit facility
239,000
—
—
239,000
—
Revolving credit facility interest (2)
40,528
9,536
19,072
11,920
—
Senior notes
400,000
—
—
—
400,000
Senior notes interest (3)
149,500
23,000
46,000
46,000
34,500
Financed internal-use software (4)
13,822
5,974
7,848
—
—
Total
$1,786,362
$124,665
$240,649
$969,298
$451,750

Questions:
question: What percentage of the total consists of payments due less than 1 year?
answer: 6.98
derivation: $124,665/$1,786,362
scale: percent
question: What percentage of the total consists of payments due in 1-3 years?
answer: 13.47
derivation: $240,649/$1,786,362
scale: percent
question: What percentage of the total contractual obligations consists of term loans?
answer: 42.32
derivation: 756,060/$1,786,362
scale: percent
text: 9. BALANCE SHEET DETAILS
text: Prepaid expenses and other assets consist of the following (in thousands):

Table:
Fiscal year-end
2019
2018
Prepaid and refundable income taxes
$44,096
$37,884
Other taxes receivable
11,208
16,930
Prepaid expenses and other assets
22,689
30,266
Total prepaid expenses and other assets
$77,993
$85,080

Questions:
text: Section D: People
text: This section provides information about our employee benefit obligations, including annual leave, long service leave and post-employment benefits. It also includes details about our share plans and the compensation paid to Key Management Personnel.
text: 15. EMPLOYEE BENEFITS.
text: 1. Included within current provisions in the statement of financial position.
text: 2. Included within non-current provisions in the statement of financial position.
text: Employee benefits liability
text: Employee benefits liability represents amounts provided for annual leave and long service leave. The current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service.
text: Based on past experience, the Group does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months. These amounts are presented as current liabilities since the Group does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement.

Table:
2019
2018
$’000
$’000
Current employee benefits1
13,859
12,710
Non-current employee benefits2
189
675
Total employee benefits liability
14,048
13,385

Questions:
question: How much was the current employee benefits in 2019?
answer: 13,859
scale: thousand
question: What was the total employee benefits liability in 2018?
answer: 13,385
scale: thousand
question: What was the percentage change in current employee benefits in 2018 and 2019?
answer: 9.04
derivation: (13,859 - 12,710) / 12,710 
scale: percent
question: What was the 2019 percentage change in total employee benefits liability?
answer: 4.95
derivation: (14,048 - 13,385) / 13,385 
scale: percent
question: What was the average non-current employee benefits for both years?
answer: 432
derivation: (189 + 675) / 2 
scale: thousand