tokbokki/tatqa_dataset_filter huggingface dataset:
text: It rewards executives subject to performance against three equally weighted measures over a three year performance period:
text: Relative TSR is used as a measure in our LTI plan to align executive outcomes and long‐term shareholder value creation. The peer group is the ASX30 excluding metals and mining companies. Peer group ranking at the 75th percentile or higher 100% vesting is achieved and ranking at the median 50% vesting is achieved. Between the 75th  and median, pro-rata vesting is achieved from 50% to 100%. Peer group ranking below the median results in zero vesting.
text: Sales per square metre measures sales productivity improvements across the Food and Drinks businesses. Efficient use of our physical network for in‐store and online sales is core to our success.
text: ROFE is an important measures to drive behaviours consistent with the delivery of long‐term shareholder value. ROFE improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets, which is important for a business that is building capabilities for the future. Lease‐adjusted ROFE measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings. We adjust for leases to recognise that a very significant portion of our sites are leased. This approach is also similar to the accounting standard definition of ROFE that will change to incorporate a lease-adjusted definition from F20.
text: The Sales/SQM and ROFE targets are published following the end of the performance period given the commercial sensitivity of this information.

Table:
rTSR
SALES/SQM
ROFE
Entry
16.66%
6.66%
6.66%
Target
n/a
20%
20%
Stretch
33.33%
33.33%
33.33%

Questions:
question: What is the rTSR for Entry?
answer: 16.66%
question: What is the total SALES/SQM for all 3 levels?
answer: 59.99
derivation: 6.66% + 20% + 33.33% 
scale: percent
question: What is the difference for rTSR between Stretch and Entry?
answer: 16.67
derivation: 33.33% - 16.66% 
scale: percent
question: What is the total ROFE across all 3 levels?
answer: 59.99
derivation: 6.66% + 20% + 33.33% 
scale: percent
text: Product Licensing Segment
text: (1) Excludes operating expenses which are not allocated on a segment basis.
text: Product Licensing revenue for the year ended December 31, 2019 was $198.1 million as compared to $219.7 million for the year ended December 31, 2018, a decrease of $21.6 million. The decrease in revenue was primarily due to the timing and duration of minimum guarantee contracts up for renewal and executed, decreased NRE services revenue, as well as a decrease in per-unit royalty revenue in 2019 as compared to 2018.

Table:
Years Ended December 31,
2019
2018
2017
(in thousands)
Revenue:
Royalty and license fees
$198,124
$219,708
$167,923
Total revenue
198,124
219,708
167,923
Operating expenses:
Cost of revenues
8,460
13,291
6,308
Research, development and other related costs
83,613
78,892
75,809
Litigation
1,656
—
288
Amortization
88,075
88,544
90,340
Total operating expenses (1)
181,804
180,727
172,745
Total operating income (loss)
$16,320
$38,981
$(4,822)

Questions:
question: What was the total operating income/loss from 2017 to 2019, respectively?
answer: $(4,822)
$38,981
$16,320
scale: thousand
question: What were the litigation costs in 2017 and 2019, respectively?
answer: 288
1,656
scale: thousand
question: What is the overall proportion of litigation and amortization expense over the total operating expense in 2019?
answer: 0.49
derivation: (1,656+88,075)/181,804 
question: What is the percentage change in total revenue in 2019 compared to 2018?
answer: -9.82
derivation: (198,124-219,708)/219,708 
scale: percent
question: What is the average total operating expense from 2017 to 2019?
answer: 178425.33
derivation: (172,745+180,727+181,804)/3 
scale: thousand
text: Note 13. Basic and Diluted Net Loss Per Share
text: Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period, less the weighted-average unvested common stock subject to repurchase or forfeiture as they are not deemed to be issued for accounting purposes. Diluted net loss per share is computed by giving effect to all potential shares of common stock, stock options, restricted stock units, ESPP, and convertible senior notes, to the extent dilutive. For the periods presented, all such common stock equivalents have been excluded from diluted net loss per share as the effect to net loss per share would be anti-dilutive.
text: The following table sets forth the computation of the Company’s basic and diluted net loss per share during the years ended December 31, 2019, 2018 and 2017 (in thousands, except per share data)

Table:
Year Ended December 31,
2019
2018
2017
Numerator
Net loss
$(53,607)
$(26,203)
$(4,204)
Denominator
Weighted-average common shares for basic and diluted net loss per share
83,130
79,500
76,281
Basic and diluted net loss per share
$(0.64)
$(0.33)
$(0.06)

Questions:
question: What are the respective basic and diluted net loss per share in 2017 and 2018?
answer: (0.06)
(0.33)
question: What is the percentage change in the weighted-average common shares for basic and diluted net loss per share between 2017 and 2018?
answer: 4.22
derivation: (79,500 - 76,281)/76,281 
scale: percent
question: What is the percentage change in the weighted-average common shares for basic and diluted net loss per share between 2018 and 2019?
answer: 4.57
derivation: (83,130 - 79,500)/79,500 
scale: percent
text: REVENUES BY SERVICES AND PRODUCTS
text: The following table presents our revenues disaggregated by type of services and products.
text: (1) Our service revenues are generally recognized over time.
text: (2) Our product revenues are generally recognized at a point in time.

Table:
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Services (1)
Wireless
6,427
6,269
Wireline data
7,684
7,466
Wireline voice
3,564
3,782
Media
2,811
2,677
Other wireline services
251
247
Total services
20,737
20,441
Products (2)
Wireless
2,660
2,497
Wireline data
519
466
Wireline equipment and other
48
64
Total products
3,227
3,027
Total operating revenues
23,964
23,468

Questions:
question: What are the total operating revenues for 2019?
answer: 23,964
question: How many categories are there under services?
answer: 5
derivation: Wireless##Wireline data##Wireline voice##Media##Other wireline services
question: What is the average annual Total services?
answer: 20589
derivation: (20,737+20,441)/2
question: Which segment when disaggregated has more types?
answer: Services
derivation: 5>3
text: Share Repurchase
text: In September 2015, our Board of Directors authorized a program to repurchase up to $150.0 million of our common stock over a thirty-month period. In November 2017, our Board of Directors approved an extension of the share repurchase program to December 2019 from its original maturity of March 2018. In May 2018, our Board of Directors approved a $50 million increase in its authorization to repurchase shares of our common stock under this same program.
text: On December 18, 2019, the Board of Directors authorized to remove the expiration date to the Company’s share repurchase program and increase the authorized amount by $25.1 million. As of December 31, 2019, the Company is authorized to repurchase shares of the Company’s common stock of up to a total of $50.0 million.
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: In order to execute the repurchase of shares of our common stock, the Company periodically enters into stock repurchase agreements. During the years ended December 31, 2019, 2018 and 2017 the Company has repurchased the following shares of common stock:

Table:
Years Ended December 31,
(in thousands, except per share amounts)
2019
2018
2017
Amount paid to repurchase shares
$  —
$95,125
$29,993
Number of shares repurchased
—
1,696
422
Average repurchase price per share
$  —
$56.07
$71.07

Questions:
question: What are the years included in the table?
answer: 2019
2018
2017
question: What was the percentage change in the average repurchase price per share between 2017 and 2018?
answer: -21.11
derivation: ($56.07-$71.07)/$71.07
scale: percent
text: COMPENSATION DISCUSSION AND ANALYSIS
IV. Our 2019 Compensation Program and Components of Pay The table below shows (i) the length of the “protected period” afforded to officers following a change of control and (ii) the multiple of salary and bonus payment and years of welfare benefits to which officers will be entitled if change of control benefits become payable under our agreements and related policies:
text: For more information on change of control arrangements applicable to our executives, including our rationale for
providing these benefits, see “Executive Compensation—Potential Termination Payments—Payments Made
Upon a Change of Control.” For information on change of control severance benefits payable to our junior
officers and managers, see “—Severance Benefits” in the next subsection below.

Table:
Protected Period
Multiple of Annual Cash Compensation
Years of Welfare Benefits
CEO
2 years
3 times
3 years
Other Executives
1.5 years
2 times
2 years
Other Officers
1 year
1 time
1 year

Questions:
question: Which types of officers are listed in the table?
answer: CEO
Other Executives
Other Officers
question: Which type of officer has the longest protected period?
answer: CEO
derivation: 2>1.5>1
question: What is the difference in the protected period between CEO and Other Executives?
answer: 0.5
derivation: 2-1.5
question: What is the average protected period?
answer: 1.5
derivation: (2+1.5+1)/3
text: Cash and Cash Equivalents
text: Cash and cash equivalents consist of cash, checking accounts, money market accounts and temporary investments with maturities of three months or less when purchased. As of December 31, 2019 and 2018, the Company had no cash equivalents.
text: Restricted Cash
text: In connection with certain transactions, the Company may be required to deposit assets, including cash or investment shares, in escrow accounts. The assets held in escrow are subject to various contingencies that may exist with respect to such transactions. Upon resolution of those contingencies or the expiration of the escrow period, some or all the escrow amounts may be used and the balance released to the Company. As of December 31, 2019 and 2018, the Company had $72,000 and $140,000, respectively, deposited in escrow as restricted cash for the Shoom acquisition, of which any amounts not subject to claims shall be released to the pre-acquisition stockholders of Shoom pro-rata on the next anniversary dates of the closing date of the Shoom acquisition. As of December 31, 2019 and 2018, $72,000 and $70,000, respectively, was current and included in Prepaid Assets and Other Current Assets on the consolidated balance sheets. As of December 31, 2019 and 2018, $0 and $70,000 was non-current and included in Other Assets on the consolidated balance sheet.
text: The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts show in the statement of cash flows.

Table:
For the Years Ended December 31,
(in thousands) 
2019
2018
Cash and cash equivalents
$4,777
$1,008
Restricted cash
72
70
Restricted cash included in other assets, noncurrent
--   
70
Total cash, cash equivalents, and restricted cash in the balance sheet 
4,849
$1,148

Questions:
question: What was the Cash and cash equivalents in 2019 and 2018 respectively?
answer: $4,777
$1,008
scale: thousand
question: In which year  was Restricted cash included in other assets, noncurrent less than 70 thousands?
answer: 2019
derivation: locate and analyze Restricted cash included in other assets, noncurrent in row 5
question: What is the average Restricted cash for 2018 and 2019?
answer: 71
derivation: (72 + 70) / 2
scale: thousand
question: What was the change in the Cash and cash equivalents from 2018 to 2019?
answer: 3769
derivation: 4,777 - 1,008
scale: thousand
text: The below tables represents the key components of Teradyne’s convertible senior notes:
text: As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.

Table:
December 31, 2019
December 31, 2018
(in thousands)
Debt principal
$460,000
$460,000
Unamortized discount
65,313
80,019
Net carrying amount of convertible debt
$394,687
$379,981

Questions:
question: In which year was the amount of Unamortized discount larger?
answer: 2018
derivation: 80,019>65,313
question: What was the change in Debt principal from 2018 to 2019?
answer: 0
derivation: 460,000-460,000
scale: thousand
question: What was the percentage change in Debt principal from 2018 to 2019?
answer: 0
derivation: (460,000-460,000)/460,000
scale: percent
text: 6 Other assets (continued)
text: (a) Security deposits
text: Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees.
text: (b) Customer incentives
text: Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract.
text: (c) Contract Costs
text: From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.

Table:
NON-CURRENT
Note
30 June 2019 $'000
30 June 2018 $'000
Customer incentives
6(b)
1,091
1,145
Capitalised transaction costs
3,359
5,490
Contract costs
6(c)
448
-
Total other assets - non-current
4,898
6,635

Questions:
question: What are the types of non-current assets?
answer: Contract costs
Customer incentives
Capitalised transaction costs
question: What was the total value of non-current assets in 2019?
answer: 4,898
scale: thousand
question: What was the percentage change in customer incentives between 2018 and 2019?
answer: -4.72
derivation: (1,091 - 1,145) / 1,145 
scale: percent
question: What was the percentage change in total other assets that are non-current between 2018 and 2019?
answer: 35.46
derivation: (6,635 - 4,898) / 4,898 
scale: percent
question: What was the sum of customer incentives and capitalised transaction costs in 2019?
answer: 4450
derivation: 1,091 + 3,359 
scale: thousand
text: Pre-tax income from international operations was $214 million, $890 million, and $353 million for fiscal 2019, 2018, and 2017, respectively.
text: The components of income tax expense (benefit) recorded in continuing operations are as follows:
text: As of December 28, 2018, we have completed our accounting for the effects of the enactment of the Tax Cuts and Jobs Act (H.R.1) (the 2017 Tax Act) in accordance with U.S. Securities and Exchange Commission (SEC) Staff Accounting Bulletin No. 118, and the amounts are no longer considered provisional. We will continue to evaluate any new guidance from the U.S. Department of Treasury and the Internal Revenue Service (IRS) as issued.

Table:
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Current:
Federal
$73
$1,011
$108
State
15
40
6
International
74
107
68
Total
162
1,158
182
Deferred:
Federal
(52)
(1,664)
(177)
State
(2)
(151)
(17)
International
(16)
(33)
(14)
Total
(70)
(1,848)
(208)
Income tax expense (benefit)
$92
$(690)
$(26)

Questions:
text: Non-current provisions
text: Non-current provisions consisted of the following:
text: The non-current provision for employee benefits includes long service leave as described above.
text: The dilapidation provision relates to certain lease arrangements for office space entered into by the Group. These lease arrangements require the Group to restore each premises to its original condition upon lease termination. Accordingly, the Group records a provision for the present value of the estimated future costs to retire long-lived assets at the expiration of these leases.

Table:
As of June 30,
2019
2018
(U.S. $ in thousands)
Employee benefits
$3,323
$2,094
Dilapidation provision
2,759
2,269
$6,082
$4,363

Questions:
question: What is the dilapidation provision for fiscal year 2019?
answer: 2,759
scale: thousand
question: What is the average employee benefits for fiscal years 2018 and 2019?
answer: 2708.5
derivation: (3,323+2,094)/2
scale: thousand
text: 6. Other Balance Sheet Account Details
text: Allowance for Doubtful Accounts
text: The following table presents the changes in the allowance for doubtful accounts (in thousands):

Table:
December 31, 2019
December 31, 2018
Allowance for doubtful accounts, beginning balance
$319
$983
Increase (decrease) of provision
(72)
(26)
Write-offs
(195)
(638)
Allowance for doubtful accounts, ending balance
$52
$319

Questions:
question: What is the allowance for doubtful accounts as at December 31, 2019?
answer: $52
scale: thousand
question: What is the allowance for doubtful accounts as at December 31, 2018?
answer: $319
scale: thousand
question: What is the total allowance for doubtful accounts, ending balance between 2018 and 2019?
answer: 371
derivation: 52+319
scale: thousand
question: What is the sum of the write-offs in 2018 and 2019?
answer: 833
derivation: 195 + 638 
scale: thousand
question: What is the percentage change in allowance for doubtful accounts, ending balance between 2018 and 2019?
answer: -83.7
derivation: (52 - 319)/319 
scale: percent
text: 15 Goodwill and other intangible assets continued
text: Impairment
text: In accordance with the requirements of IAS 36 (Impairment of Assets), goodwill is allocated to the Group’s cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill.
text: During 2019, we performed a review on the basis of identification of our individual CGUs. As a result of this review, we have consolidated a number of our current individual CGUs into groups of CGUs that represent the lowest level to which goodwill is monitored for internal management purposes, being each operating segment as disclosed in Note 3. As a result, we performed an impairment review at an operating segment CGU level, the breakdown of the goodwill value at 31st December across these is shown below:
text: In order to complete the transition to performing goodwill impairment reviews at an operating segment level, we also performed a goodwill impairment review as at 31st December 2019 under the historical CGU basis. The result of this impairment review led to an impairment of £4.2m being recognised in respect of Watson-Marlow FlowSmart. No other impairment was recognised.
text: The goodwill balance has been tested for annual impairment on the following basis:
text: • the carrying values of goodwill have been assessed by reference to value in use. These have been estimated using cash flows based on forecast information for the next financial year which have been approved by the Board and then extended up to a further 9 years based on the most recent forecasts prepared by management; • pre-tax discount rates range from 11-12% (2018: 10-15%); • short to medium-term growth rates vary between 3-8% depending on detailed forecasts (2018: 2-8%). The range in rates excludes the annualised impact of owning Thermocoax for a first full year in 2020. The short to medium-term is defined as not more than 10 years; and • long-term growth rates are set using IMF forecasts and vary between 1.8-2.5% (2018: 0.8-3.0%).

Table:
2019 Goodwill
2018 Goodwill
£m
£m
Steam Specialties
113.0
119.3
Electric Thermal Solutions
244.7
183.0
Watson-Marlow
60.0
65.7
Total goodwill
417.7
368.0

Questions:
question: In which year was the amount of Goodwill for Watson-Marlow larger?
answer: 2018
derivation: 65.7>60.0
question: What was the change in total goodwill in 2019 from 2018?
answer: 49.7
derivation: 417.7-368.0
scale: million
question: What was the percentage change in total goodwill in 2019 from 2018?
answer: 13.51
derivation: (417.7-368.0)/368.0
scale: percent
text: Presentation of Derivative Gains (Losses) for Economic Hedges of Forecasted Cash Flows in Segment Results
text: Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately.
text: The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions, under this methodology:
text: As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Table:
2019
2018
2017
Net derivative gains (losses) incurred
$(3.6)
$(0.9)
$0.6
Less: Net derivative gains (losses) allocated to reporting segments
(1.8)
(7.1)
5.7
Net derivative gains (losses) recognized in general corporate expenses
$(1.8)
$6.2
$(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks
$(2.1)
$0.2
$3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen
(1.1)
(0.3)
0.8
Net derivative gains (losses) allocated to International
2.8
(6.9)
1.6
Net derivative losses allocated to Foodservice
(0.6)
(0.1)
—
Net derivative losses allocated to Pinnacle Foods
(0.8)
—
—
Net derivative losses allocated to Commercial
—
—
(0.1)
Net derivative gains (losses) included in segment operating profit
$(1.8)
$(7.1)
$5.7

Questions: