tokbokki/tatqa_dataset_filter huggingface dataset:
text: The valuation allowance activity for the years ended September 30, 2019, 2018, and 2017 is as follows:
text: The Company completed an Internal Revenue Code Section 382 analysis of the loss carry forwards in 2009 and determined then that all of the Company’s loss carry forwards are utilizable and not restricted under Section 382. The Company has not updated its Section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis.
text: The Company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applies the interpretation to all tax positions for which the statute of limitations remained open. The Company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended September 30, 2019, 2018, or 2017.
text: The Company is subject to income taxes in the U.S. federal jurisdiction, and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local, income tax examinations by tax authorities for fiscal years ending prior to 2004. We are generally subject to U.S. federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute. During the year ended September 30, 2018, the Company was examined by the U.S. Internal Revenue Service for fiscal year 2016. This examination resulted in no adjustments. The Company changed its fiscal year end in 2007 from March 31 to September 30.

Table:
Year Ended
Balance at Beginning of Year
Income Tax Expense (Benefit)
Reversal for State NOL Expiration and Utilization
Balance at End of Year
September 30, 2019
$104,858
$10,448
$(68,292)
$47,014
September 30, 2018
159,154
79,377
(133,673)
104,858
September 30, 2017
322,404
(32,154)
(131,096)
159,154

Questions:
question: What is the balance at the beginning of 2019 and 2018 respectively?
answer: $104,858
159,154
question: What is the balance at the beginning of 2018 and 2017 respectively?
answer: 159,154
322,404
question: What is the income tax expense of fiscal years 2019 and 2018 respectively?
answer: $10,448
79,377
question: What is the percentage change in the income tax expense from 2018 to 2019?
answer: -86.84
derivation: (10,448-79,377)/79,377
scale: percent
text: CAPITAL MANAGEMENT
text: The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
text: To maintain or adjust the capital structure, the Company may adjust the dividend payment to stockholders, return capital to stockholders, issue new shares or dispose assets to redeem liabilities.
text: Similar to its peers, the Company monitors its capital based on debt to capital ratio. The ratio is calculated as the Company’s net debt divided by its total capital. The net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents. The total capital consists of total equity (including capital, additional paid-in capital, retained earnings, other components of equity and non-controlling interests) plus net debt.
text: The Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of December 31, 2018 and 2019 were as follows:

Table:
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Total liabilities
$158,199,746
$163,347,778
Less: Cash and cash equivalents
(83,661,739)
(95,492,477)
Net debt
74,538,007
67,855,301
Total equity
204,397,483
202,913,915
Total capital
$278,935,490
$270,769,216
Debt to capital ratios
26.72%
25.06%

Questions:
question: What is the increase / (decrease) in the Total liabilities from 2018 to 2019?
answer: 5148032
derivation: 163,347,778 - 158,199,746
scale: thousand
question: What is the increase / (decrease) in the Net debt from 2018 to 2019?
answer: -6682706
derivation: 67,855,301 - 74,538,007
scale: thousand
question: What is the percentage increase / (decrease) of Total Capital from 2018 to 2019?
answer: -2.93
derivation: 270,769,216 / 278,935,490 - 1
scale: percent
text: ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage’s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business.
text: WINE ARK Wine Ark, Australia’s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).

Table:
REGION
NUMBER OF CENTRES
TOTAL NLA
Brisbane
5
25,000
Gold Coast
4
6,500
Sunshine Coast
1
6,500
Central Coast (NSW)
6
20,600
Wollongong
3
12,700
Melbourne
2
8,600
Adelaide
3
15,500
Perth
2
10,800
Auckland (NZ)
3
27,000
Hamilton (NZ)
4
21,600
Rotorua (NZ)
1
5,000
Tauranga (NZ)
1
3,200
Total Acquisitions
35
163,000

Questions:
question: What was the total NLA in Brisbane?
answer: 25,000
question: What is the sum of centres in Brisbane and Gold Coast?
answer: 9
derivation: 5 + 4
question: What is the difference in the NLA between Sunshine Cost and Brisbane?
answer: 18500
derivation: 25,000 - 6,500
question: What is the average total NLA of Sunshine Coast and Gold Coast?
answer: 6500
derivation: (6,500 + 6,500) / 2
text: As of December 31, 2019, exercisable options had an intrinsic value of less than $0.1 million. The intrinsic value of options exercised was $0.4 million in 2019 and $0.1 million in 2018. The following are the assumptions used in valuing the 2019 and 2018 stock option grants:
text: In January 2020, we issued options to employees for the purchase of up to 591,004 shares of common stock, at an exercise price of $1.23 per share which vest and become exercisable in four annual installments ending in January 2024. The options have a grant date fair value per share of $1.26.

Table:
Year Ended December 31
2019
2018
Assumed volatility
64% - 69%
75% - 81%
(67% weighted average)
(78% weighted average)
Assumed risk free interest rate
1.8% - 2.7%
2.2% - 2.8%
(2.4% weighted average)
(2.5% weighted average)
Average expected life of options (in years)
6.1 - 6.3
6.2
(6.2 weighted average)
(6.2 weighted average)
Expected dividends
-
-

Questions:
question: What are the respective assumed volatility in 2018 and 2019 respectively?
answer: 75% - 81%
64% - 69%
question: What is the average assumed risk free rate in 2018?
answer: 2.5
derivation: (2.2 + 2.8)/2 
scale: percent
question: What is the average assumed risk free rate in 2019?
answer: 2.25
derivation: (1.8 + 2.7)/2 
scale: percent
question: What is the average assumed volatility in 2018?
answer: 78
derivation: (75 + 81)/2 
scale: percent
text: Cost of revenues. Cost of revenues increased by 23% year-on-year to RMB209.8 billion. The increase primarily reflected greater content costs, costs of FinTech services and channel costs. As a percentage of revenues, cost of revenues increased to 56% for the year ended 31 December 2019 from 55% for the year ended 31 December 2018. The following table sets forth our cost of revenues by line of business for the years ended 31 December 2019 and 2018:
text: Cost of revenues for VAS increased by 27% year-on-year to RMB94,086 million. The increase was mainly due to greater content costs for services and products such as live broadcast services, online games and video streaming subscriptions, as well as channel costs for smart phone games.
text: Cost of revenues for FinTech and Business Services increased by 35% year-on-year to RMB73,831 million. The increase primarily reflected greater costs of payment-related and cloud services due to the enhanced scale of our payment and cloud activities.
text: Cost of revenues for Online Advertising decreased by 6% year-on-year to RMB34,860 million. The decrease was mainly driven by lower content costs for our advertising-funded long form video service resulting from fewer content releases and improved cost efficiency, partly offset by other cost items.

Table:
Year ended 31 December
2019
2018
% of
% of
segment
segment
Amount
revenues
Amount
revenues
(Restated)
(Restated)
(RMB in millions, unless specified)
VAS
94,086
47%
73,961
42%
FinTech and Business Services
73,831
73%
54,598
75%
Online Advertising
34,860
51%
37,273
64%
Others
6,979
92%
4,742
98%
Total cost of revenues
209,756
170,574

Questions:
question: How much did the total cost of revenues increase by from 2018 to 2019?
answer: 39182
derivation: 209,756-170,574
scale: million
question: How much is the combined 2019 cost of revenues for VAS and Fintech and Business Services?
answer: 167917
derivation: 94,086+73,831
scale: million
question: How much is the combined 2019 cost of revenues for Online Advertising and Others?
answer: 41839
derivation: 34,860+6,979
scale: million
text: 5. INVESTMENTS
text: Investments in Marketable Securities
text: The Company’s investments in available-for-sale marketable securities are made pursuant to its investment policy, which has established guidelines relative to the diversification of the Company’s investments and their maturities, with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements.
text: The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2019 (in thousands):

Table:
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$67,818
$—
$—
$67,818
Cash equivalents:
Money market funds
126,075
—
—
126,075
Corporate bonds
1,000
—
—
1,000
Agency bonds
6,485
1
—
6,486
Commercial paper
9,609
—
(1)
9,608
Certificates of deposit
171
—
—
171
US treasury securities
4,749
—
—
4,749
Total cash equivalents
148,089
1
(1)
148,089
Total cash and cash equivalents
215,907
1
(1)
215,907
Short-term investments:
Corporate bonds
103,130
110
(7)
103,233
Agency bonds
3,966
2
—
3,968
US treasury securities
50,703
62
(1)
50,764
Commercial paper
23,827
1
—
23,828
Certificates of deposit
3,936
2
(1)
3,937
Asset-backed securities
15,837
12
—
15,849
Total short-term investments
201,399
189
(9)
201,579
Long-term investments:
Corporate bonds
19,407
12
(4)
19,415
US treasury securities
19,300
25
—
19,325
Asset-backed securities
11,693
10
(1)
11,702
Strategic investments
9,750
—
—
9,750
Total long-term investments
$60,150
$47
$(5)
$60,192

Questions:
question: What percentage of fair value total cash equivalents consist of agency bonds?
answer: 4.38
derivation: (6,485/148,089)
scale: percent
question: What percentage of total unrealised gains for short-term investments consist of US treasury securities?
answer: 32.8
derivation: (62/189)
scale: percent
text: 1. Goodwill and Other Intangible Assets
text: The changes in the carrying amount of goodwill for the years ended December 31, 2019 and 2018, are as follows:
text: Our 2019 acquisitions of DeliverySlip (as defined herein) and AppRiver (as defined herein) resulted in the addition to our goodwill balance in 2019. Our 2018 acquisition of Erado (as defined herein) resulted in the addition to our goodwill balance in 2018. Our 2018 acquisition adjustments to goodwill reflect the appropriate reallocation of excess purchase price from goodwill to acquired assets and liabilities related to our 2017 Greenview and EMS (as defined herein) purchases. We evaluate goodwill for impairment annually in the fourth quarter, or when there is reason to believe that the value has been diminished or impaired. There were no impairment indicators to the goodwill recorded as of December 31, 2019.

Table:
Year Ended December 31,
(In thousands)
2019
2018
Opening balance
$ 13,783
$ 8,469
Additions
157,121
6,215
Acquisition adjustments
—
(901 )
Effect of currency translation adjustment
305
—
Goodwill
$ 171,209
$ 13,783

Questions:
question: What is the percentage change in goodwill from 2018 to 2019?
answer: 1142.18
derivation: (171,209-13,783)/13,783
scale: percent
question: From 2018 to 2019, how many years was the Opening balance more than $5,000 thousand?
answer: 2
derivation: 2018 ## 2019
question: How much is the total additions and Acquisition adjustments over 2018 and 2019?
answer: 162435
derivation: 157,121+6,215-901
scale: thousand
text: The director compensation policies summarized above resulted in the following total compensation for our non-management directors in fiscal year 2019:
text: Director Compensation Table
text: (1) Oleg Khaykin, President and Chief Executive Officer, is not included in this table as he was an employee of the Company and as such received no compensation for his services as a director. His compensation is disclosed in the Summary Compensation Table.
text: (2) The amounts shown in this column represent the grant date fair values of RSUs issued pursuant to the Company’s 2003 Equity Incentive Plan, computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (“FASB ASC Topic 718”), excluding the effect of estimated forfeitures. There can be no assurance that these grant date fair values will ever be realized by the non-employee directors. For information regarding the number of unvested RSUs held by each non-employee director as of the end of fiscal year 2019, see the column “Unvested Restricted Stock Units Outstanding” in the table below

Table:
DIRECTOR COMPENSATION
Name (1)
Fees Earned or Paid in Cash ($)
Stock Awards ($) (2)
Total ($)
Keith Barnes
102,500
178,317
280,817
Richard E. Belluzzo
160,000
178,317
338,317
Laura Black
67,500
178,317
245,817
Tor Braham
67,500
178,317
245,817
Timothy Campos
77,500
178,317
255,817
Donald Colvin
97,500
178,317
275,817
Masood A. Jabbar
90,000
178,317
268,317

Questions:
question: How much did Keith Barnes earn in cash?
answer: 102,500
question: How much did Donald Colvin earn in cash?
answer: 97,500
question: What is the difference between  Richard E. Belluzzo's total compensation as compared to Laura Black?
answer: 92500
derivation: (338,317-245,817)
question: What is the summed compensation for the top 3 most compensated directors?
answer: 894951
derivation: (338,317+280,817+275,817)
question: What is the percentage difference of the total compensation between Timothy Campos and Tor Braham?
answer: 4.07
derivation: (255,817-245,817)/245,817
scale: percent
text: 12. Income taxes
text: Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes.
text: 1 Adjustment of previous year according to explanation in notes.
text: The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%).
text: At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.

Table:
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income of current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298

Questions:
question: What are the components under deferred taxes?
answer: thereof Germany
thereof international
question: In which year were the recognised income tax expenses larger?
answer: 2018/2019
derivation: 298>216
question: What was the change in recognised income tax expenses in 2018/2019 from 2017/2018?
answer: 82
derivation: 298-216
scale: million
question: What was the percentage change in recognised income tax expenses in 2018/2019 from 2017/2018?
answer: 37.96
derivation: (298-216)/216
scale: percent
text: 4.11 Income Taxes
text: The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.0% for both 2019 and 2018.
text: Income taxes in 2019 increased by $138 million, compared to 2018, mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019.

Table:
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%

Questions:
question: What are the net earnings for 2019?
answer: 3,253
question: What is the change in the applicable statutory tax rate from 2018 to 2019?
answer: 0
derivation: 27.0% - 27.0% 
scale: percent
question: What is the percentage change in the earnings before income taxes from 2018 to 2019?
answer: 10.53
derivation: (4,386-3,968)/3,968
scale: percent
question: What is the total amount of uncertain tax positions in 2018 and 2019?
answer: 83
derivation: 15+68
text: Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
text: These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
text: Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
text: At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:

Table:
2019
2018
Unbilled
$ 12,403
$ 11,485
Billed:
Current
815
641
Past due
262
209
Device payment plan agreement receivables, gross
$ 13,480
$ 12,335

Questions:
question: What was the current billed in 2019?
answer: 815
question: What is the increase / (decrease) in the unbilled from 2018 to 2019?
answer: 918
derivation: 12,403 - 11,485
question: What is the average current billed for 2018 and 2019?
answer: 728
derivation: (815 + 641) / 2
question: What is the increase / (decrease) in the Device payment plan agreement receivables, gross from 2018 to 2019?
answer: 1145
derivation: 13,480 - 12,335
text: Property and Equipment
text: Property and equipment are as follows (in thousands):
text: (1) In the fourth quarter 2019, the Company announced its decision to exit the San Jose California facility (“SJ Facility”) by March 31, 2020. The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020. As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020.

Table:
December 31,
2019
2018
Computer equipment and purchased software
$3,011
$3,167
Machinery and equipment
699
821
Furniture and fixtures
1,115
1,113
Leasehold improvements (1)
3,897
3,897
Total
8,722
8,998
Less accumulated depreciation and amortization (1)
(7,496)
(6,655)
Property and equipment, net
$1,226
$2,343

Questions:
text: Our number of employees is as follows:
text: On August 3, 2018, we implemented a plan to restructure our organization, which included a reduction in workforce of approximately 40 employees, representing approximately 30% of the Company’s total pre-restructuring workforce. We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits. The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer.
text: Employees

Table:
March 1,
Department
2020
2019
Sales and Marketing
41
38
Engineering
13
9
Professional Services
6
6
Customer Support
22
22
Management and Administration
18
17
Total
100
92

Questions:
question: What percentage change is the number of employees in the Sales and Marketing department from 2019 to 2020?
answer: 7.89
derivation: (41-38)/38
scale: percent
question: By what percentage did the number of employees in the Engineering department increase from 2019 to 2020?
answer: 44.44
derivation: (13-9)/9
scale: percent