tokbokki/tatqa_dataset_filter huggingface dataset:
text: The Corporation’s segment profit (loss) is reported in two operating segments: Canadian broadband services and American broadband services. The reporting structure reflects how the Corporation manages its business activities to make decisions about resources to be allocated to the segments and to assess their performance.
text: The Canadian and American broadband services segments provide a wide range of Internet, video and telephony services primarily to residential customers as well as business services across their coverage areas. The Canadian broadband services activities are carried out by Cogeco Connexion in the provinces of Québec and Ontario and the American broadband services activities are carried out by Atlantic Broadband in 11 states: Connecticut, Delaware, Florida, Maine, Maryland, New Hampshire, New York, Pennsylvania, South Carolina, Virginia and West Virginia.
text: The previously reported Business ICT services segment, comprised of the Cogeco Peer 1 operations, is now reported in discontinued operations following the sale on April 30, 2019 of the Cogeco Peer 1 subsidiary. Information about the discontinued segment is provided in Note 8.
text: The Corporation and its chief operating decision maker assess the performance of each operating segment based on its segment profit (loss), which is equal to revenue less operating expenses. The other expenses, except for management fees, financial expense and income taxes, are reported by segment solely for external reporting purposes.
text: (1) Revenue by geographic market includes $1,294,967 in Canada and $1,036,853 in the United States. (2) Comprised of restructuring costs within the Canadian broadband services segment and acquisition and integration costs related to the FiberLight network acquisition in the American broadband services segment.

Table:
Year ended August 31, 2019
Canadian broadband services
American broadband services
Inter-segment eliminations and other
Consolidated
(In thousands of Canadian dollars)
$
$
$
$
Revenue (1)
1,294,967
1,036,853
—
2,331,820
Operating expenses
606,286
571,208
26,486
1,203,980
Management fees – Cogeco Inc.
—
—
19,900
19,900
Segment profit (loss)
688,681
465,645
(46,386)
1,107,940
Integration, restructuring and acquisition costs (2)
9,299
1,851
—
11,150
Depreciation and amortization
254,345
226,301
79
480,725
Financial expense
175,502
Profit before income taxes
440,563
Income taxes
83,655
Profit for the year from continuing operations
356,908
Acquisition of property, plant and equipment
241,940
192,605
—
434,545

Questions:
question: What is the average Revenue between Canadian and American broadband services for year ended August 31, 2019?
answer: 1165910
derivation: (1,294,967+1,036,853)/ 2
scale: thousand
question: What are the average Operating expenses from Canadian and American broadband services for year ended August 31, 2019?
answer: 588747
derivation: (606,286+571,208 ) / 2
scale: thousand
question: What is the average Integration, restructuring and acquisition costs from Canadian and American broadband services for year ended August 31, 2019?
answer: 5575
derivation: (9,299+1,851) / 2
scale: thousand
text: A. Operating Results
text: YEAR ENDED DECEMBER 31, 2019 COMPARED TO YEAR ENDED DECEMBER 31, 2018
text: Management believes that net voyage revenue, a non-GAAP financial measure, provides additional meaningful information because it enables us to compare the profitability of our vessels which are employed under bareboat charters, spot related time charters and spot charters. Net voyage revenues divided by the number of days on the charter provides the Time Charter Equivalent (TCE) Rate. Net voyage revenues and TCE rates are widely used by investors and analysts in the tanker shipping industry for comparing the financial performance of companies and for preparing industry averages. We believe that our method of calculating net voyage revenue is consistent with industry standards. The table below reconciles our net voyage revenues to voyage revenues.

Table:
Years Ended December 31,    
All figures in USD ‘000 
2019
2018
Variance 
Voyage Revenue  
317,220
289,016
9.8%
Voyage Expenses  
(141,770)
(165,012)
(14.1%)
Vessel Operating Expenses  
(66,033)
(80,411)
(17.9%)
Impairment Loss on Vessels  
-
(2,168)
N/A 
Impairment Loss on Goodwill  
-
-
N/A 
Loss from Disposal of Vessels  
-
(6,619)
N/A 
General and Administrative Expenses  
(13,481)
(12,727)
5.9%
Depreciation Expenses  
(63,965)
(60,695)
5.4%
Net Operating (Loss) Income  
31,971
(38,616)
(182.8%)
Interest Income  
298
334
(10.8%)
Interest Expenses  
(38,390)
(34,549)
11.1%
Other Financial Expenses  
(4,231)
(14,808)
(71.4%)
Equity Loss from Associate  
-
(7,667)
N/A 
Net (Loss) Income  
(10,352)
(95,306)
(89.1%)

Questions:
question: What are the respective voyage revenue in 2018 and 2019?
answer: 289,016
317,220
scale: thousand
question: What are the respective voyage expenses in 2018 and 2019?
answer: 165,012
141,770
scale: thousand
question: What are the respective vessel operating expenses in 2018 and 2019?
answer: 80,411
66,033
scale: thousand
question: What is the percentage change in the voyage revenue between 2018 and 2019?
answer: 9.76
derivation: (317,220-289,016)/289,016 
scale: percent
question: What is the percentage change in the voyage expenses between 2018 and 2019?
answer: -14.09
derivation: (141,770 - 165,012)/165,012 
scale: percent
question: What is the percentage change in the vessel operating expenses between 2018 and 2019?
answer: -17.88
derivation: (66,033 - 80,411)/80,411 
scale: percent
text: Manoj Shetty
text: (1) Represents accelerated vesting of 20,687 stock options. Pursuant to Mr. Shetty's stock option agreement (January 17, 2019), if Mr.
Shetty’s employment is terminated without cause or for good reason within six months following a “change in control”, he will become
immediately vested in all outstanding unvested stock options, and all of Mr. Shetty’s outstanding options shall remain exercisable in
accordance with their terms, but in no event for less than 90 days after such termination
text: (2) Represents accelerated vesting of 8,107 unvested performance restricted stock units. Pursuant to Mr. Shetty's performance restricted
stock unit agreement (dated January 17, 2019), if Mr. Shetty’s employment is terminated without cause or for good reason within six
months following a “change in control” or if Mr. Shetty's employment is terminated due to death or total disability, all non-vested units
shall accelerate and be vested as of the date of termination.

Table:
Type of Payment
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($)
Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($)
Change In Control Only ($)
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation Cash Compensation (Salary & Non-Equity Incentive
-
-
-
-
Value of Accelerated Vesting of Stock Option Awards
-
-
-
74,100 (1)
Value of Accelerated Vesting of Restricted Stock Unit Awards
-
-
-
-
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards
- -
204,000 (2)
-
204,000 (2)
Medical and Other Benefits
-
-
-
-
Total
-
204,000
-
278,100

Questions:
question: What is Manoj Shetty's total payment as a result of termination due to death or total disability?
answer: 204,000
question: What is Manoj Shetty's total payment due to termination by Systemax without "cause" or resignation for "good reason" within a certain period of time following a change in control?
answer: 278,100
question: What is the value of stock option awards as a percentage of the total payment for termination by Systemax without “Cause” within a certain period of time following a change in control?
answer: 26.65
derivation: 74,100/278,100 
scale: percent
question: What is the total payment due to Manoj Shetty from all sources?
answer: 482100
derivation: 278,100+ 204,000
text: 4. VESSELS
text: Vessels consists of the carrying value of 23 vessels for the year ended December 31, 2019 and December 31, 2018, respectively. Vessels includes capitalized drydocking costs.
text: Depreciation is calculated based on cost less estimated residual value of $8.0 million per vessel over the estimated useful life of the vessel using the straight-line method. The estimated useful life of a vessel is 25 years from the date the vessel is delivered from the shipyard.
text: *Depreciation charges of $497.0 million related to vessels disposed of in 2018 is excluded
text: ** Impairment charges of $2.2 million and $110.5 million related to vessels disposed of in 2018 is excluded
text: The Company has taken three vessels through periodical maintenance surveys in 2019 and further two vessels were in drydock for periodical maintenance as at December 31, 2019.
text: Impairment Loss on Vessels
text: The Company has not recorded any impairment loss on vessels for the year ended December 31, 2019. The Company recorded an impairment loss of $2.2 million and $110.5 million for the years ended December 31, 2018 and December 31, 2017, respectively.
text: The Company reviewed its assets for impairment on an asset by asset basis. In determining whether the assets are recoverable, the Company compared the estimate of the undiscounted cash flows expected to be generated by the assets to its carrying value. As of December 31, 2019, it was determined that the sum of the undiscounted cash flows for each vessel exceeded its carrying value and no impairment was recorded.
text: In developing estimates of future undiscounted cash flows, we made assumptions and estimates based on historical trends as well as future expectations. The most important assumption in determining undiscounted cash flows are the estimated freight rates. Freight rates are volatile and the analysis is based on market rates obtained from third parties, in combination with historical achieved rates by the Company.

Table:
2019
2018
All figures in USD ‘000    
Vessels as of January 1  
1,307,087
1,769,967
Additions Vessels  
2,531
169,446
Disposals Vessels  
-
(632,326)
Drydocking as of January 1  
52,331
119,303
Additions Drydocking  
7,618
8,210
Disposals Drydocking  
-
(75,182)
Total Vessels and Drydocking  
1,369,567
1,359,418
Less Accumulated Depreciation  
(469,570)
(405,660)*
Less Accumulated Impairment Loss on Vessels
-
-**
Vessels  
899,997
953,758

Questions:
question: What are the respective values of vessels as of January 1, 2018 and 2019?
answer: 1,769,967
1,307,087
question: What is the percentage change in the value of vessels between January 1, 2018 and 2019?
answer: -26.15
derivation: (1,307,087 - 1,769,967)/1,769,967 
scale: percent
question: What is the average value of additional vessels added in 2018 and 2019?
answer: 85988.5
derivation: (169,446 + 2,531)/2 
scale: thousand
question: What is the percentage change in the value of vessel additions between 2018 and 2019?
answer: -98.51
derivation: (2,531 - 169,446)/169,446 
scale: percent
text: Note 13: Supplemental Balance Sheets and Statements of Operations Detail
text: (1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.

Table:
March 31,
(amounts in thousands)
2019
2018
Accounts receivable:
Trade
$176,715
$166,459
Allowance for doubtful accounts reserve
(1,206)
(1,210)
Ship-from-stock and debit (“SFSD”) reserve
(18,862)
(17,362)
Returns reserves (1)
(964)
(131)
Rebates reserves
(967)
(446)
Price protection reserves
(657)
(420)
Other
—
(329)
Accounts receivable, net (1)
$154,059
$146,561

Questions:
question: What was the amount of trade in 2019?
answer: 176,715
scale: thousand
question: What was the Allowance for doubtful accounts reserve in 2018?
answer: (1,210)
scale: thousand
question: Which years did the net accounts receivables exceed $150,000 thousand?
answer: 1
derivation: 2019
question: What was the change in the Returns reserves between 2018 and 2019?
answer: -833
derivation: -964-(-131)
scale: thousand
question: What was the percentage change in the amount of trade between 2018 and 2019?
answer: 6.16
derivation: (176,715-166,459)/166,459
scale: percent
text: Free Cash Flow. Free cash flow represents net cash provided by operating activities minus capital expenditures and capitalized software development costs. Free cash flow is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans.
text: The exclusion of capital expenditures and amounts capitalized for internally-developed software facilitates comparisons of our operating performance on a period-to-period basis and excludes items that we do not consider to be indicative of our core operating performance. Free cash flow is not a measure calculated in accordance with GAAP. We believe that free cash flow provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors.
text: Nevertheless, our use of free cash flow has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP. You should consider free cash flow alongside our other GAAP-based financial performance measures, net cash provided by operating activities, and our other GAAP financial results. The following table presents a reconciliation of free cash flow to net cash for operating activities, the most directly comparable GAAP measure, for each of the periods indicated (in thousands):

Table:
Year Ended December 31,
2019
2018
2017
Net cash provided by operating activities
$10,317
$3,295
$4,863
Capital expenditures
(5,269)
(1,721)
(1,667)
Capitalized software development costs
(7,819)
(8,499)
(6,160)
Free cash flow
$(2,771)
$(6,925)
$(2,964)

Questions:
text: We continue to experience challenging trends in both the high-end smartphone market and in the broadband market. However, with leading mobile and fixed networks, improving customer experience, three strong brands and further enhancements to BT Plus, with 5G coming imminently, we are well placed for the future.
text: Adjusteda revenue growth of 3% for the year was driven by the continued increase in handset costs for customers, growth in the SIMonly base across all brands and the impact of price increases, partially offset by solus voice price reductions.
text: Adjusteda EBITDA grew 7% for the year as the revenue growth was partially offset by increased trading costs.
text: Capital expenditure growth of 8% was driven by increased network spend as preparations were made for the EE 5G launch in 2019. Normalised free cash flowb was £1,323m, down 5% on last year as the increase in EBITDA was offset by the settlement at the start of the year of the Phones4U dispute relating to the retail trading agreement, and increased capital expenditure.
text: Mobile churnc was stable at 1.2% for the year, whilst fixed churnc was up from 1.3% to 1.4% reflecting the impact of price increases in the year.
text: a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.

Table:
Consumer
Adjusteda revenue £10,695m
Adjusteda operating profit £1,510m
2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusteda revenue
10,695
10,360
335
3
Adjusteda operating costs
8,161
7,984
177
2
Adjusteda EBITDA
2,534
2,376
158
7
Depreciation & amortisation
1,024
992
32
3
Adjusted a operating profit
1,510
1,384
126
9
Capital expenditure
994
919
75
8
Normalised free cash flowb
1,323
1,389
(66)
(5

Questions:
question: What was the average Adjusted EBITDA for 2018 and 2019?
answer: 2455
derivation: (2,534 + 2,376) / 2
scale: million
question: What  was the EBITDA margin in 2019?
answer: 0.24
derivation: 2,534 / 10,695
question: What is the average Adjusteda operating costs for 2018 and 2019?
answer: 8072.5
derivation: (8,161 + 7,984) / 2
scale: million
text: Selling, General and Administrative Expense
text: NM—Not meaningful
text: Total selling, general and administrative (SG&A) expense increased 6.4 percent in 2019 versus 2018, driven primarily by the following factors: • Higher spending (5 points) driven by Red Hat spending (5 points); and • Higher acquisition-related charges and amortization of acquired intangible assets associated with the Red Hat acquisition (3 points); partially offset by • The effects of currency (2 points).
text: Operating (non-GAAP) expense increased 3.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges and amortization of acquired intangible assets associated with the Red Hat transaction.

Table:
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Selling, general and administrative expense
Selling, general and administrative—other
$17,099
$16,438
4.0%
Advertising and promotional expense
1,647
1,466
12.3
Workforce rebalancing charges
555
598
(7.2)
Amortization of acquired intangible assets
762
435
74.9
Stock-based compensation
453
361
25.2
Bad debt expense
89
67
32.5
Total consolidated selling, general and administrative expense
$20,604
$19,366
6.4%
Non-operating adjustments
Amortization of acquired intangible assets
(762)
(435)
74.9
Acquisition-related charges
(282)
(15)
NM
Operating (non-GAAP) selling, general and administrative expense
$19,560
$18,915
3.4%

Questions:
question: What were the Bad debt expenses in 2019?
answer: 89
scale: million
question: What was the increase / (decrease) in the Selling, general and administrative—other from 2018 to 2019?
answer: 661
derivation: 17,099 - 16,438
scale: million
question: What was the average of Advertising and promotional expense?
answer: 1556.5
derivation: (1,647 + 1,466) / 2
scale: million
question: What is the increase / (decrease) in the Stock-based compensation from 2018 to 2019?
answer: 92
derivation: 453 - 361
scale: million
text: Summarized 100% statement of financial position information for ASMPT equity method investment excluding basis adjustments (foreign currency exchange rate per December 31, 2019 was 1 HK$: €0.11432 for December 31, 2018: 1 HK$: €0.11151).
text: Equity of ASMPT per December 31, 2019 translated into euros at a rate of 0.11432 was €1,329 million (our 25.19% share: €335 million).
text: The ASMPT Board is responsible for ongoing monitoring of the performance of the Back-end activities. The actual results of the Back-end operating unit are discussed with the ASMPT Audit Committee, which includes the representative of ASMI. The ASMI representative reports to the ASMI Management Board and the Audit Committee of ASMI on a quarterly basis.
text: Our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements.

Table:
December 31,
(HK$ million)
2018
2019
Current assets
15,168
13,381
Non-current assets
5,907
7,464
Current liabilities
7,792
4,432
Non-current liabilities
1,122
4,781
Equity
12,161
11,632

Questions:
question: What are the years included in the table?
answer: 2018
2019
question: What is the current assets in 2018?
answer: 15,168
scale: million
question: What is the current liability to current assets ratio for 2019?
answer: 0.33
derivation:  4,432 / 13,381 
question: What is the change in current liability to current assets ratio from 2018 to 2019?
answer: -0.18
derivation:  (4,432 / 13,381)-(7,792/ 15,168) 
question: Which year has the highest equity to total asset ratio?
answer: 2018
derivation: 2018:(12,161/( 5,907 + 15,168 )=0.58); 2019:( 11,632/(13,381+7,464)=0.56)
text: Audit and Non-Audit Fees
text: The following table presents fees billed for professional audit services rendered by PricewaterhouseCoopers LLP for the audit of the Company’s annual financial statements for the years ended June 29, 2019 and June 30, 2018 respectively, and fees billed for other services rendered by PricewaterhouseCoopers LLP and during those periods.
text: (1) Audit Fees are related to professional services rendered in connection with the audit of the Company’s annual financial statements, the audit of internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002, reviews of financial statements included in the Company’s Quarterly Reports on Form 10-Q, and audit services provided in connection with other statutory and regulatory filings. Audit Fees in fiscal 2019 include fees for services performed by PricewaterhouseCoopers LLP in connection with the acquisitions of RPC Photonics, Inc. (“RPC”) and 3Z Telecom, Inc. (“3Z”). Audit Fees in fiscal 2018 include fees for the acquisitions of the AvComm and Wireless businesses of Cobham plc (“AW”) and Trilithic Inc. (“Trilithic”).
text: (2) Audit-Related Fees are related to due diligence services for our acquisition activities incurred in fiscal 2018.
text: (3) Tax Fees for fiscal 2019 and 2018 include professional services rendered in connection with transfer pricing consulting, tax audits, planning services and other tax consulting.
text: (4) All Other Fees are related to certain software subscription fees.
text: For fiscal year 2019, the Audit Committee considered whether audit-related services and services other than audit-related services provided by PricewaterhouseCoopers LLP are compatible with maintaining the independence of PricewaterhouseCoopers LLP and concluded that the independence of PricewaterhouseCoopers LLP was maintained.

Table:
Fiscal 2019
Fiscal 2018
Audit Fees (1)
$3,631,575
$3,784,488
Audit-Related Fees (2)
0
359,000
Tax Fees (3)
169,776
61,592
All Other Fees (4)
4,500
3,600
Total
$3,805,851
$4,208,680

Questions:
question: How much were Audit fees in 2019?
answer: $3,631,575
question: How much were Tax Fees in 2019?
answer: 169,776
question: What is the change in Audit Fees as a percentage between 2018 and 2019?
answer: -4.04
derivation: (3,631,575-3,784,488)/3,784,488
scale: percent
question: What is the change in All Other Fees as a percentage between 2018 and 2019?
answer: 25
derivation: (4,500-3,600)/3,600
scale: percent
question: What is the total of Tax Fees and All Other Fees in 2019?
answer: 174276
derivation: 169,776+4,500
text: 5. Property, Plant and Equipment
text: Property, plant and equipment consists of the following (in thousands):

Table:
August 31,
2019
2018
Land and improvements
$146,719
$144,136
Buildings
962,559
849,975
Leasehold improvements
1,092,787
1,013,428
Machinery and equipment
4,262,015
3,983,025
Furniture, fixtures and office equipment
209,257
192,243
Computer hardware and software
671,252
601,955
Transportation equipment
16,423
17,215
Construction in progress
83,234
42,984
7,444,246
6,844,961
Less accumulated depreciation and amortization
4,110,496
3,646,945
$3,333,750
$3,198,016

Questions: