tokbokki/tatqa_dataset_filter huggingface dataset:
text: 20 Trade and Other Receivables
text: Trade receivables are non interest-bearing and are generally on 30–90 day payment terms depending on the geographical territory in which sales are generated. The carrying value of trade and other receivables also represents their fair value. During the year-ended 31 March 2019 a provision for impairment of $0.6M (2018: $0.6M) was recognised in operating expenses against receivables.
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).

Table:
31 March 2019
31 March 2018 Restated See note 2
$M
$M
Current
Trade receivables
128.7
151.8
Prepayments
26.9
23.1
Deferral of contract acquisition costs
31.5
29.5
Other receivables
8.2
6.4
Total current trade and other receivables
195.3
210.8
Non-current
Deferral of contract acquisition costs
15.1
16.2
Other receivables
1.3
1.3
Total non-current trade and other receivables
16.4
17.5

Questions:
question: What are the components comprising the total non-current trade and other receivables?
answer: Deferral of contract acquisition costs
Other receivables
question: In which year was the amount of Prepayments larger?
answer: 2019
derivation: 26.9>23.1
question: What was the change in trade receivables in 2019 from 2018?
answer: -23.1
derivation: 128.7-151.8
scale: million
question: What was the percentage change in trade receivables in 2019 from 2018?
answer: -15.22
derivation: (128.7-151.8)/151.8
scale: percent
text: Option Exercises and Stock Vested in 2018
text: The following table sets forth the number of shares of common stock acquired during 2018 by our named executive officers upon the exercise of stock options or upon the vesting of RSUs or RSAs, as well as the value realized upon such equity award transactions.
text: (1) Calculated by multiplying (i) the fair market value of Class A common stock on the vesting date, which was determined using the closing price on the New York Stock Exchange of a share of Class A common stock on the date of vest, or if such day is a holiday, on the immediately preceding trading day less the option exercise price paid for such shares of common stock, by (ii) the number of shares of common stock acquired upon exercise.
text: (2) Reflects the aggregate number of shares of Class A common stock underlying RSUs and RSAs that vested in 2018. Of the amount shown for Messrs. Daswani and Murphy and Mses. Friar, Henry, Reses and Whiteley, 20,132, 6,741, 44,857, 59,014, 91,306 and 17,217 shares, respectively, of Class A common stock were withheld to cover tax withholding obligations upon vesting.
text: (3) Calculated by multiplying (i) the fair market value of Class A common stock on the vesting date, which was determined using the closing price on the New York Stock Exchange of a share of common stock on the date of vest, or if such day is a holiday, on the immediately preceding trading day, by (ii) the number of shares of common stock acquired upon vesting. Of the amount shown for Messrs. Daswani and Murphy and Mses. Friar, Henry, Reses and Whiteley, $1,389,704, $414,596, $2,782,628, $3,619,149, $5,502,076 and $1,114,287, respectively, represents the value of shares withheld to cover tax withholding obligations upon vesting.

Table:
Option Awards
Stock Awards
Name
Number of Shares Acquired on Exercise (#)
Number of Value Realized on Exercise ($)(1)
Shares Acquired on Vesting of RSUs and RSAs (#) (2)
Value Realized on Vesting of RSUs and RSAs ($) (3)
Mr. Dorsey
—
—
—
—
Ms. Friar
1,082,343
54,631,297
95,889
5,788,657
Ms. Henry
200,000
13,187,645
124,498
7,475,787
Ms. Reses
—
—
189,577
11,284,454
Ms. Whiteley
20,625
989,821
38,156
2,375,984
Mr. Daswani
—
—
45,310
3,106,268
Mr. Murphy
—
—
18,024
1,120,072

Questions:
question: What is the Number of Shares Acquired on Exercise for Ms Friar?
answer: 1,082,343
question: What is the average Number of Shares Acquired on Exercise for the 3 officers who received it?
answer: 434322.67
derivation: (1,082,343 + 200,000 + 20,625) / 3 
question: What is the difference between the largest and smallest Value Realized on Vesting of RSUs and RSAs?
answer: 10164382
derivation: 11,284,454 - 1,120,072 
question: Who has the largest amount of  Number of Shares Acquired on Vesting of RSUs and RSAs?
answer: Ms. Reses
derivation: From COL5 find the largest number and the corresponding name in COL 2
text: Services
text: Teradyne services consist of extended warranties, training and application support, service agreement, post contract customer support (“PCS”) and replacement parts. Each service is recognized based on relative standalone selling price. Extended warranty, training and support, service agreements and PCS are recognized over time based on the period of service. Replacement parts are recognized at a point in time upon transfer of control to the customer.
text: Teradyne does not allow customer returns or provide refunds to customers for any products or services. Teradyne products include a standard 12-month warranty. This warranty is not considered a distinct performance obligation because it does not obligate Teradyne to provide a separate service to the customer and it cannot be purchased separately. Cost related to warranty are included in cost of revenues when product revenues are recognized.
text: As of December 31, 2019 and 2018, deferred revenue and customer advances consisted of the following and are included in the short and long-term deferred revenue and customer advances:

Table:
2019
2018
(in thousands)
Maintenance, service and training
$63,815
$58,362
Extended warranty
30,677
27,422
Customer advances, undelivered elements and other
56,358
24,677
Total deferred revenue and customer advances
$150,850
$110,461

Questions:
question: In which year was Maintenance, service and training larger?
answer: 2019
derivation: 63,815>58,362
question: What was the change in Extended warranty from 2018 to 2019?
answer: 3255
derivation: 30,677-27,422
scale: thousand
question: What was the percentage change in Extended warranty from 2018 to 2019?
answer: 11.87
derivation: (30,677-27,422)/27,422
scale: percent
text: Class A
text: As of December 31, 2019 and 2018, there were no weighted average shares of unvested Class A restricted common stock shares considered to be participating securities.
text: The computation of diluted earnings per share assumes the issuance of common stock for all potentially dilutive stock options and restricted stock units not classified as participating securities.
text: As of December 31, 2019, there were 1,718,865 shares of Class A restricted stock units and 1,478,756 Class A stock options outstanding and considered to be potentially dilutive securities. As of December 31, 2018, there were 912,315 shares of Class A restricted stock units and 866,011 Class A stock options outstanding and considered to be potentially dilutive securities.
text: The components of the calculation of basic earnings per share and diluted earnings per share are as follows:
text: For annual earnings per share calculations, there were 407,120 and 651,154 dilutive equity awards outstanding for the years ended December 31, 2019 and 2018. Awards of 920,845 and 469,112 shares of common stock for 2019 and 2018, respectively, were not included in the computation of diluted earnings per share because inclusion of these awards would be anti-dilutive.

Table:
Years Ended December 31,
2019
2018
Net income
$8,675
$13,489
Weighted average common shares outstanding:
Class A common stock - basic
89,251,818
88,394,580
Class A common stock - diluted
89,658,938
89,045,734

Questions:
question: What is the change in Net income from Years Ended December 31, 2018 to 2019?
answer: -4814
derivation: 8,675-13,489
question: What is the change in Weighted average common shares outstanding: Class A common stock – basic from Years Ended December 31, 2018 to 2019?
answer: 857238
derivation: 89,251,818-88,394,580
question: What is the average Net income for Years Ended December 31, 2018 to 2019?
answer: 11082
derivation: (8,675+13,489) / 2
text: Operating Segment Results
text: Currently, we have three reportable segments—Activision, Blizzard, and King. Our operating segments are consistent with the manner in which our operations are reviewed and managed by our Chief Executive Officer, who is our chief operating decision maker (“CODM”). The CODM reviews segment performance exclusive of: the impact of the change in deferred revenues and related cost of revenues with respect to certain of our online-enabled games; share-based compensation expense; amortization of intangible assets as a result of purchase price accounting; fees and other expenses (including legal fees, expenses, and accruals) related to acquisitions, associated integration activities, and financings; certain restructuring and related costs; and certain other non-cash charges. The CODM does not review any information regarding total assets on an operating segment basis, and accordingly, no disclosure is made with respect thereto.
text: Our operating segments are also consistent with our internal organizational structure, the way we assess operating performance and allocate resources, and the availability of separate financial information. We do not aggregate operating segments.
text: Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
text: (1) Intersegment revenues reflect licensing and service fees charged between segments.

Table:
For the Year Ended December 31, 2018
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,458
$2,238
$2,086
$6,782
Intersegment net revenues (1)
—
53
—
53
Segment net revenues
$2,458
$2,291
$2,086
$6,835
Segment operating income
$1,011
$685
$750
$2,446

Questions:
question: What percentage of the total Net revenues from external customers does King contribute?
answer: 30.76
derivation: ($2,086/$6,782)
scale: percent
text: 45. Contingent liabilities
text: Contingent liabilities from guarantee and warranty contracts are primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.

Table:
€ million
30/9/2018
30/9/2019
Contingent liabilities from guarantee and warranty contracts
18
17
Contingent liabilities from the provision of collateral for third-party liabilities
9
12
Other contingent liabilities
0
1
27
30

Questions:
question: In which year were contingent liabilities larger?
answer: 2019
derivation: 30>27
question: What was the change in contingent liabilities in FY2019 from FY2018?
answer: 3
derivation: 30-27
scale: million
question: What was the percentage change in contingent liabilities in FY2019 from FY2018?
answer: 11.11
derivation: (30-27)/27
scale: percent
text: Common Stock Outstanding
text: The following represents the common stock outstanding for the fiscal year ended:
text: (1) During fiscal years 2018, 2017 and 2016, the Company’s Board of Directors authorized the repurchase of $350.0 million, $450.0 million and $400.0 million, respectively, of the Company’s common stock under share repurchase programs, which were repurchased during fiscal years 2019, 2018 and 2017, respectively.

Table:
Fiscal Year Ended August 31,
2019
2018
2017
Common stock outstanding:
Beginning balances
164,588,172
177,727,653
186,998,472
Shares issued upon exercise of stock options
11,348
30,832
172,620
Shares issued under employee stock purchase plan
1,282,042
1,105,400
1,228,316
Vesting of restricted stock
1,983,261
2,727,229
2,102,049
Purchases of treasury stock under employee stock plans
(489,836)
(793,052)
(550,096)
Treasury shares purchased(1)
(13,854,607)
(16,209,890)
(12,223,708)
Ending balances
153,520,380
164,588,172
177,727,653

Questions:
question: What was the Beginning balance in 2019?
answer: 164,588,172
question: What was the Ending balance in 2017?
answer: 177,727,653
question: What was the change in the Vesting of restricted stock between 2018 and 2019?
answer: -743968
derivation: 1,983,261-2,727,229
question: How many years did the Shares issued upon exercise of stock options exceed 100,000?
answer: 1
derivation: 2017
question: What was the percentage change in the ending balance between 2018 and 2019?
answer: -6.72
derivation: (153,520,380-164,588,172)/164,588,172
scale: percent
text: (1) No dividend is proposed by the Board of Directors related to the financial year 2019.
text: (2) Includes net sales to other segments.
The figures are derived from our consolidated financial
statements prepared in accordance with IFRS. Year-on-year
change is in parenthesis.
text: All Nokia Technologies IPR and Licensing net sales are allocated to Finland.

Table:
Financial highlights
For the year ended December 31,
2019
2018
2017
Continuing operations
EURm
EURm
EURm
Net sales
23,315
22,563
23,147
Gross profit
8,326
8,446
9,139
Gross margin
35.7%
37.4%
39.5%
Operating profit/(loss)
485
(59)
16
Operating margin
2.1%
(0.3)%
0.1%
Profit/(loss) for the year
18
(549)
(1,437)
EUR
EUR
EUR
Earnings per share, diluted
0.00
(0.10)
(0.26)
Dividend per share(1)
0.00
0.10
0.19
2019
2018
2017
As of December 31
EURm
EURm
EURm
Net cash and current financial investments
1,730
3,053
4,517

Questions:
question: What is the Gross margin for year ending 2019?
answer: 35.7%
question: What is the increase / (decrease) in Gross profit from 2018 to 2019?
answer: -120
derivation: 8,326 - 8,446
scale: million
question: What is the average Profit/(loss) for the year in the last 3 years?
answer: -656
derivation: (18 - 549 - 1,437) / 3
scale: million
question: What is the percentage increase / (decrease) in Net cash and current financial investments from 2018 to 2019?
answer: -43.33
derivation: 1,730 / 3,053 - 1
scale: percent
text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: Credit risk
text: Credit risk is the risk that a counterparty will fail to discharge its obligations and cause a financial loss and arises from cash and cash equivalents, short-term investments, favorable derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including trade and other receivables, dividends receivable and other amounts due from related parties. The Group is exposed to credit risk in the event of non-performance by any of its counterparties. To limit this risk, the Group currently deals primarily with financial institutions and customers with high credit ratings.
text: For the year ended December 31, 2019, 70.0% of the Group’s revenue was earned from Shell (December 31, 2018 and December 31, 2017, 74.2% and 92.6%, respectively) and accounts receivable were not collateralized; however, management believes that the credit risk is partially offset by the creditworthiness of the Group’s counterparties. BG Group was acquired by Shell on February 15, 2016. This acquisition does not impact the contractual obligations under the existing charter party agreements. The Group did not experience significant credit losses on its accounts receivable portfolio during the three years ended December 31, 2019. The carrying amount of financial assets recorded in the consolidated financial statements represents the Group’s maximum exposure to credit risk. Management monitors exposure to credit risk, and they believe that there is no substantial credit risk arising from the Group’s counterparties.
text: The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.

Table:
As of December 31,
2018
2019
Cash and cash equivalents
342,594
263,747
Short-term investments
25,000
4,500
Trade and other receivables
20,244
24,900
Dividends receivable and other amounts due from related parties
33,395
573
Derivative financial instruments
15,188
4,001

Questions:
text: 17 Inventories
text: The write-down of inventories recognised as an expense during the year in respect of continuing operations was £0.7m (2018: £3.5m). This comprises a cost of £5.1m (2018: £4.8m) to write-down inventory to net realisable value reduced by £4.4m (2018: £1.3m) for reversal of previous write-down reassessed as a result of customer demand.
text: The value of inventories expected to be recovered after more than 12 months is £13.4m (2018: £11.2m).
text: There is no material difference between the Statement of Financial Position value of inventories and their replacement cost. None of the inventory has been pledged as security.

Table:
2019
2018
£m
£m
Raw materials, consumables and components
72.2
53.0
Work in progress
25.5
25.7
Finished goods and goods for resale
88.2
81.9
Total inventories
185.9
160.6

Questions:
question: What are the components which make up the total inventories?
answer: Raw materials, consumables and components
Work in progress
Finished goods and goods for resale
question: In which year was the Work in progress value larger?
answer: 2018
derivation: 25.5<25.7
question: What was the change in total inventories from 2018 to 2019?
answer: 25.3
derivation: 185.9-160.6
scale: million
question: What was the percentage change in total inventories from 2018 to 2019?
answer: 15.75
derivation: (185.9-160.6)/160.6
scale: percent
text: Revenue by Market The table below presents disaggregated net revenues by market (in thousands):
text: (1) Due to the adoption of ASC 606 on January 1, 2018 using the modified retrospective method, amounts prior to 2018 have not been adjusted to reflect the change to recognize certain distributor sales upon sale to the distributor, or the sell-in method, from recognition upon the Company's sale to the distributors' end customers, or the sellthrough method, which required the deferral of revenue and profit on such distributor sales.
text: Revenues from sales to the Company’s distributors accounted for 52%, 42% and 34% of net revenue for the years ended December 31, 2019, 2018 and 2017, respectively.

Table:
Year Ended December 31,
2019
2018
2017(1)
Connected home
$152,674
$207,336
$288,610
% of net revenue
48%
54%
69%
Infrastructure
85,369
82,388
71,779
% of net revenue
27%
21%
17%
Industrial and multi-market
79,137
95,273
59,929
% of net revenue
25%
25%
14%
Total net revenue
$317,180
$384,997
$420,318

Questions:
question: What was the Connected home revenue in 2019?
answer: $152,674
scale: thousand
question: What was the change in Connected home from 2018 to 2019?
answer: -54662
derivation: 152,674 - 207,336
scale: thousand
question: What was the average Infrastructure between 2017-2019?
answer: 79845.33
derivation: (85,369 + 82,388 + 71,779) / 3
scale: thousand
question: In which year was Total net revenue less than 400,000 thousands?
answer: 2019
2018
derivation: locate and analyze Total net revenue in row 9
text: The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (excluding interest and penalties):
text: Included in the balance of unrecognized tax benefits as of December 31, 2019 and 2018 are $2,495 and $220, respectively, of tax benefits that, if recognized would affect the effective tax rate.
text: The Company records interest and penalties on unrecognized tax benefits in its provision for income taxes. Accrued interest and penalties are included within the related liability for unrecognized tax benefit line on the consolidated balance sheets. During the years ended December 31, 2019 and 2018, the Company accrued interest of $114 and $0, respectively, and recorded liabilities for interest and penalties of $252 and $0, respectively.
text: After taking into consideration tax attributes, such as net operating loss carryforwards and interest, the Company’s unrecognized tax benefits represent a noncurrent reserve for uncertain tax positions of $864 and $220 as of December 31, 2019 and 2018, respectively.
text: The U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns for years 2012 - 2015. With few exceptions, the Company is no longer subject to state and local income tax examinations by tax authorities for years before 2015. The Company conducts business and files income tax returns in numerous states. Currently, one of the Company's state tax returns is under examination by a state as part of routine audits conducted in the ordinary course of business.
text: The future utilization of state net operating losses could potentially subject the Company to state examinations prior to the otherwise applicable statute of limitation. States vary in carryforward periods but generally extend up to 20 years or a period consistent with the federal limits under the Tax Cuts and Jobs Act.

Table:
Years Ended December 31,
2019
2018
Balance of unrecognized tax benefits as of January 1,
$1,226
$37,240
Increases for positions taken in prior years
1,353
657
Rate change
(84)
—
Amount of decreases related to settlements
—
(36,671)
Balance of unrecognized tax benefits as of December 31,
$2,495
$1,226

Questions:
question: What is the change in Balance of unrecognized tax benefits as of January 1, from Years Ended December 31, 2018 to 2019?
answer: -36014
derivation: 1,226-37,240
question: What is the average Balance of unrecognized tax benefits as of January 1, for Years Ended December 31, 2018 to 2019?
answer: 19233
derivation: (1,226+37,240) / 2
question: In which year was Increases for positions taken in prior years less than 1,000?
answer: 2018
derivation: locate and analyze Increases for positions taken in prior years in row 4
question: What was the Rate change in 2019 and 2018 respectively?
answer: (84)
0
question: What was the Balance of unrecognized tax benefits as of December 31, 2019?
answer: $2,495
text: Capital and financial risk management
text: 13 Capital risk management
text: The Group's objectives when managing capital are to safeguard its ability to continue as a going concern, so that it can continue to provide returns to its shareholders and benefits to its stakeholders and to maintain an optimal capital structure to reduce the cost of capital.
text: In the future, the Directors may pursue funding options such as debt, sale and leaseback of assets, additional equity and various other funding mechanisms as appropriate in order to undertake its projects and deliver optimum shareholders’ return.
text: The Group intends to maintain a gearing ratio appropriate for a company of its size and growth.
text: The Group manages its capital structure by regularly reviewing its gearing ratio to ensure it maintains an appropriate level of gearing within facility covenants. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total interest bearing financial liabilities, less cash and cash equivalents. Total capital is calculated as equity, as shown in the Consolidated Balance Sheet, plus net debt.

Table:
30 June 2019
30 June 2018
$'000
$'000
Total borrowings and lease
867,177
302,954
Less: cash and cash equivalents
(398,999)
(417,982)
Net debt (surplus cash)
468,178
(115,028)
Total equity
875,303
893,977
Total capital
1,343,481
778,949
Gearing ratio
35.0%
-%

Questions:
question: What is the gearing ratio in 2019?
answer: 35.0%
question: How much was the total capital in 2018?
answer: 778,949
scale: thousand
question: What was the percentage change in total capital between 2018 and 2019?
answer: 72.47
derivation: (1,343,481 - 778,949) / 778,949 
scale: percent
question: What was the percentage of total equity among total capital in 2019?
answer: 65.15
derivation: 875,303 / 1,343,481 
scale: percent
question: What was the percentage change in total borrowings and lease between 2018 and 2019?
answer: 186.24
derivation: (867,177 - 302,954) / 302,954 
scale: percent