tokbokki/tatqa_dataset_filter huggingface dataset:
text: Investments
text: As of June 30, 2019, the Group’s investments consisted of the following:
text: As of June 30, 2019, the Group had $445.0 million of investments which were classified as short-term investments on the Group’s consolidated statements of financial position. Additionally, the Group had marketable equity securities totaling $58.9 million, non-marketable equity securities totaling $3.0 million, and certificates of deposit and time deposits totaling $3.7 million which were classified as long-term and were included in other non-current assets on the Group’s consolidated statements of financial position.

Table:
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
(U.S. $ in thousands)
Debt Investments
Marketable debt securities
U.S. treasury securities
$101,563
$203
$(7)
101,759
Agency securities
26,936
33
(3)
26,966
Certificates of deposit and time deposits
24,126
—
—
24,126
Commercial paper
94,035
—
—
94,035
Corporate debt securities
201,552
292
(24)
201,820
Total debt investments
448,212
528
(34)
448,706
Equity Investments
Marketable equity securities
20,270
38,662
—
58,932
Non-marketable equity securities
3,000
—
—
3,000
Total equity investments
23,270
38,662
—
61,932
Total investments
$471,482
$39,190
$(34)
$510,638

Questions:
question: What is the difference in the total debt investments and the total equity investments, based on amortized cost?
answer: 424942
derivation: 448,212-23,270
scale: thousand
question: Based on fair value, what is the percentage constitution of U.S. treasury securities among the total debt investments?
answer: 22.68
derivation: 101,759/448,706
scale: percent
question: Based on amortized cost, what is the percentage constitution of total equity investments among the total investments?
answer: 4.94
derivation: 23,270/471,482
scale: percent
text: GAAP Results of Operations
text: Key Performance Indicators* (in millions):
text: * excludes discontinued operations (See Note 5 of Notes to Consolidated Financial Statements).
text: ** excludes special charges, net (See Note 5 of Notes to Consolidated Financial Statements).
text: 1 Includes $20.0 million of income tax benefits primarily related to the reversal of valuation allowances against the Company's deferred tax assets and the
impacts of U.S. tax reform enacted in Q4 of 2017.

Table:
Years Ended December 31,
Change
2019
2018
2017
2019 vs 2018
2018 vs 2017
Net sales of continuing operations
Consolidated net sales
$946.9
$896.9
$791.8
5.6%
13.3%
Consolidated gross profits
$325.7
$307.7
$273.2
5.8%
12.6%
Consolidated gross margin
34.4%
34.3%
34.5%
0.1%
(0.2)%
Consolidated SD&A costs **
$260.4
$245.2
$227.2
6.2%
7.9%
Consolidated SD&A costs ** as % of sales
27.5%
27.3%
28.7%
0.2%
(1.4)%
Consolidated operating income
$66.1
$61.7
$45.7
7.1%
35.0%
Consolidated operating margin from continuing operations
7.0%
6.9%
5.8%
0.1%
1.1%
Effective income tax rate
24.4%
21.3%
(44.0)%
3.1%
65.3%
Net income from continuing operations
$50.0
$49.5
65.5 (1)
1.0%
(24.4)%
Net margin from continuing operations
5.3%
5.5%
8.3%
(0.2)%
(2.8)%
Income (loss) from discontinued operations, net of tax $
$(1.5)
$175.2
$(25.1)
(100.9)%
798.0%

Questions:
question: What is the change in consolidated net sales between 2019 vs 2018 and 2018 vs 2017 respectively?
answer: 5.6%
13.3%
question: What is the change in consolidated gross profits between 2019 vs 2018 and 2018 vs 2017 respectively?
answer: 5.8%
12.6%
question: What is the change in consolidated gross margins between 2019 vs 2018 and 2018 vs 2017 respectively?
answer: 0.1%
(0.2)%
text: Share-Based Compensation Expense
text: The following table sets forth the total share-based compensation expense included in our consolidated statements of operations (amounts in millions):

Table:
For the Years Ended December 31,
2019
2018
2017
Cost of revenues—product sales: Software royalties, amortization, and intellectual property licenses
$19
$13
$10
Cost of revenues—subscription, licensing, and other revenues: Game Operations and Distribution Costs
1
2
1
Cost of revenues—subscription, licensing, and other revenues: Software royalties, amortization, and intellectual property licenses
1
3
3
Product development
53
61
57
Sales and marketing
10
15
15
General and administrative
82
115
92
Share-based compensation expense before income taxes
166
209
178
Income tax benefit
(29)
(46)
(34)
Total share-based compensation expense, net of income tax benefit
$137
$163
$144

Questions:
question: What was the percentage change in General and administrative expenses between 2017 and 2018?
answer: 25
derivation: (115-92)/92
scale: percent
text: Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions):
text: The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments.
text: The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses.
text: The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains.
text: The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.

Table:
Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Gains (losses) on investments, net:
Available-for-sale debt investments
$(13)
$(242)
$(42)
$229
Marketable equity investments
(3)
529
(45)
(532)
Non-marketable equity and other investments
6
11
(46)
(5)
Net gains (losses) on investments
(10)
298
(133)
(308)
Other gains (losses), net
(87)
(133)
(30)
46
Other income (loss), net
$(97)
$165
$(163)
$(262)

Questions:
text: Contract Assets and Liabilities
text: Contract assets represent the Company’s rights to consideration in exchange for services transferred to a customer that have not been billed as of the reporting date. While the Company’s rights to consideration are generally unconditional at the time its performance obligations are satisfied, under certain circumstances the related billing occurs in arrears, generally within one month of the services being rendered.
text: At the inception of a contract, the Company generally expects the period between when it transfers its services to its customers and when the customer pays for such services will be one year or less.
text: Contract liabilities relate to advance consideration received or the right to consideration that is unconditional from customers for which revenue is recognized when the performance obligation is satisfied and control transferred to the customer.
text: The table below sets forth the Company’s contract assets and contract liabilities from contracts with customers.
text: The increase in the contract assets balance during the period was primarily due to $203 million of revenue recognized that was not billed, in accordance with the terms of the contracts, as of December 31, 2019, offset by $193 million of contract assets included in the December 31, 2018 balance that were invoiced to Nielsen’s clients and therefore transferred to trade receivables.
text: The decrease in the contract liability balance during the period was primarily due to $326 million of advance consideration received or the right to consideration that is unconditional from customers for which revenue was not recognized during the period, offset by $337 million of revenue recognized during the period that had been included in the December 31, 2018 contract liability balance.

Table:
(IN MILLIONS)
Year Ended December 31,
2019
2018
Contract assets
$218
$210
Contract liabilities
$346
$359

Questions:
question: What is the contract assets for the year ended December 31, 2019?
answer: 218
scale: million
question: What is the percentage change in the contract assets from 2018 to 2019?
answer: 3.81
derivation: (218-210)/210
scale: percent
question: What is the percentage change in the contract liabilities from 2018 to 2019?
answer: -3.62
derivation: (346-359)/359
scale: percent
question: What is the change in the contract assets from 2018 to 2019?
answer: 8
derivation: 218-210
scale: million
text: 8. Income Per Share
text: Basic income per share is calculated by dividing net earnings by the weighted average number of common shares outstanding for the applicable period. Diluted income per share is calculated after adjusting the denominator of the basic income per share calculation for the effect of all potential dilutive common shares outstanding during the period. The following table sets forth the computation of basic and diluted income per share:
text: For fiscal 2019, options and RSUs of 83,939 were excluded from the computation of diluted net income per share as their effect would have been anti-dilutive. For fiscal 2018 and fiscal 2017, the Company had no options or RSUs that were excluded from the computation of diluted net income per shares. RSAs for 594,382 shares in fiscal 2019, 363,413 shares in fiscal 2018 and 779,000 shares in fiscal 2017 were excluded from the calculation of diluted net income per share as these awards contain performance conditions that would not have been achieved as of the end of each reporting period had the measurement period ended as of that date.

Table:
April 27, 2019
April 28, 2018
April 29, 2017
Numerator:
Net Income (in millions)
$91.6
$57.2
$92.9
Denominator:
Denominator for Basic Earnings Per Share-Weighted Average Shares
Outstanding and Vested/Unissued Restricted Stock Units
37,405,298
37,281,630
37,283,096
Dilutive Potential Common Shares-Employee Stock Options,
Restricted Stock Awards and Restricted Stock Units
264,262
260,269
202,605
Denominator for Diluted Earnings Per Share
37,669,560
37,541,899
37,485,701
Basic and Diluted Income Per Share:
Basic Income Per Share
$2.45
$1.54
$2.49
Diluted Income Per Share
$2.43
$1.52
$2.48

Questions:
question: What was the change in the Net income from 2018 to 2019?
answer: 34.4
derivation: 91.6 - 57.2
scale: million
question: What is the average Outstanding and Vested/Unissued Restricted Stock Units for 2017-2019?
answer: 37323341.33
derivation: (37,405,298 + 37,281,630 + 37,283,096) / 3
question: In which year was Basic Income Per Share less than 2.0?
answer: 2018
derivation: locate and analyze Basic Income Per Share in row 12
text: Note 18. Income Taxes
text: The Tax Cuts and Jobs Act, or the Tax Act, was signed into law on December 22, 2017. This legislation made significant changes in U.S. tax law, including a reduction in the corporate tax rate, changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax. The legislation reduced the U.S. corporate income tax rate from 35% to 21%. As a result of the enacted Tax Act, we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse. This revaluation resulted in an additional $8.8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended December 31, 2017.
text: Additionally, on December 22, 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118, or SAB 118, to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. Specifically, SAB 118 provides a measurement period for companies to evaluate the impacts of the Tax Act on their financial statements. We completed the accounting for the tax effects of the Tax Act during the three months ended September 30, 2018 and decreased our provisional estimate from $8.8 million to $8.7 million.
text: The components of our income tax expense are as follows (in thousands):

Table:
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990

Questions:
text: Note: 1 See “Alternative performance measures” on page 231 for further details and reconciliations to the respective closest equivalent GAAP measure.
text: The Group’s adjusted effective tax rate for its controlled businesses for the year ended 31 March 2019 was 24.4% compared to 20.6% for the last financial year. The higher rate in the current year is primarily due to a change in the mix of the Group’s profit, driven by the financing for the Liberty Global transaction. The tax rate in the prior year also reflected the consequences of closing tax audits in Germany and Romania. We expect the Group’s adjusted effective tax rate to remain in the low-mid twenties range for the medium term.
text: The Group’s adjusted effective tax rate for both years does not include the following items: the derecognition of a deferred tax asset in Spain of €1,166 million (2018: €nil); deferred tax on the use of Luxembourg losses of €320 million (2018: €304 million); an increase in the deferred tax asset of €488 million (2018: €330 million) arising from a revaluation of investments based upon the local GAAP financial statements and tax returns.
text: The Group’s adjusted effective tax rate for the year ended 31 March 2018 does not include the recognition of a deferred tax asset of €1,603 million due to higher interest rates; and a tax charge in respect of capital gains on the transfer of share in Vodafone Kenya Limited to the Vodacom Group of €110 million.

Table:
Taxation
2019 €m
2018 €m
Income tax (expense)/credit:
(1,496)
879
Tax on adjustments to derive adjusted profit before tax
(206)
(188)
Deferred tax following revaluation of investments in Luxembourg
(488)
(330)
Luxembourg deferred tax asset recognised
–
(1,603)
Deferred tax on use of Luxembourg losses in the year
320
304
Tax on the Safaricom transaction
–
110
Derecognition of a deferred tax asset in Spain
1,166
–
Adjusted income tax expense for calculating adjusted tax rate1
(704)
(828)
Loss)/profit before tax
(2,613)
3,878
Adjustments to derive adjusted profit before tax (see earnings per share)
5,149
530
Adjusted profit before tax1
2,536
4,408
Share of adjusted results in associates and joint ventures
348
(389)
Adjusted profit before tax for calculating adjusted effective tax rate
2,884
4,019
Adjusted effective tax rate1
24.4%
20.6%

Questions:
question: How much is the income tax expense/credit in 2019?
answer: (1,496)
scale: million
question: How much is the adjusted profit before tax in 2018?
answer: 4,408
scale: million
question: What is the average adjusted profit before tax?
answer: 3472
derivation: (2,536+4,408)/2
scale: million
question: Which year has a higher Adjusted effective tax rate?
answer: 2019
derivation: 24.4% > 20.6%
question: What is the average deferred tax on use of luxembourg losses?
answer: 312
derivation: (320+304)/2
scale: million
text: The following table illustrates the classification of pre-payroll tax and social contribution stock-based compensation expense included in the consolidated statements of income for the years ended December 31, 2019, December 31, 2018 and December 31, 2017:
text: The fair value of the shares vested in 2019 was $114 million compared to $68 million for 2018 and $38 million for 2017.
text: Compensation cost, excluding payroll tax and social contribution, capitalized as part of inventory was $6 million as of December 31, 2019, compared to $6 million as of December 31, 2018 and $3 million as of December 31, 2017. As of December 31, 2019, there was $138 million of total unrecognized compensation cost related to the grant of unvested shares, which is expected to be recognized over a weighted average period of approximately 9 months.
text: The total deferred income tax benefit recognized in the consolidated statements of income related to unvested share-based compensation expense amounted to $9 million, $7 million and $3 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Table:
December 31, 2019
December 31, 2018
December 31, 2017
Cost of sales
22
23
12
Selling, general and administrative
46
67
31
Research and development
77
35
18
Total pre-payroll tax and social contribution compensation
145
125
61

Questions:
question: What was the increase ./ (decrease) in the cost of sales from 2018 to 2019?
answer: -1
derivation: 22 - 23
scale: million
question: What was the average of Selling, general and administrative?
answer: 48
derivation: (46 + 67 + 31) / 3
scale: million
question: What was the percentage increase / (decrease) in the Research and development from 2018 to 2019?
answer: 120
derivation: 77 / 35 - 1
scale: percent
text: Total CO2 emissions FY19
text: 1 Tonnes of carbon dioxide equivalent.
text: 2 Absolute carbon emissions divided by revenue in millions.
text: Auto Trader is required to measure and
report its direct and indirect greenhouse
gas (‘GHG’) emissions by the Companies Act
2006 (Strategic Report and Directors’ Report)
Regulations 2013. The greenhouse gas
reporting period is aligned to the financial
reporting year. The methodology used to
calculate our emissions is based on the
financial consolidation approach, as
defined in the Greenhouse Gas Protocol,
A Corporate Accounting and Reporting
Standard (Revised Edition). Emission
factors used are from UK government
(‘BEIS’) conversion factor guidance for
the year reported.
Auto Trader is required to measure and report its direct and indirect greenhouse gas (‘GHG’) emissions by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013. The greenhouse gas reporting period is aligned to the financial reporting year. The methodology used to calculate our emissions is based on the financial consolidation approach, as defined in the Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard (Revised Edition). Emission factors used are from UK government (‘BEIS’) conversion factor guidance for the year reported.
text: The report includes the ‘Scope 1’ (combustion of fuel) in relation to company cars and ‘Scope 2’ (purchased electricity and gas) emissions associated with our offices. We have chosen to include the emissions associated with leased company cars in Scope 1, as we are responsible for these emissions.
text: We have chosen to present a revenue intensity ratio as this is a relevant indicator of our growth and is aligned with our business strategy. The reduction in our GHG emissions is due to a reduction in the fuel emissions from our company car fleet, as the fleet has reduced. We have also reduced the amount of electricity we use, and this coupled with a decrease in BEIS conversion factors has also contributed to our Scope 2 reduction.

Table:
FY19
FY18
FY17
FY16
Scope 1
263
390
491
565
Manchester
213
281
361
357
London
44
60
76
88
Scope 2
258
340
437
445
Total
521
731
928
1,010
Revenue
355.1
330.1
311.5
281.6
Carbon intensity
1.47
2.21
2.98
3.59
Year-on-year change
-34%
-26%
-17%

Questions:
text: Item 14. Principal Accountant Fees and Services
text: The aggregate fees for professional services rendered by our independent registered public accounting firm, KPMG LLP, for Fiscal 2019 and Fiscal 2018 were:
text: (1) Audit fees were primarily for professional services rendered for (a) the annual audits of our consolidated financial statements and the accompanying attestation report regarding our ICFR contained in our Annual Report on Form 10- K, (b) the review of quarterly financial information included in our Quarterly Reports on Form 10-Q, (c) audit services related to mergers and acquisitions and offering documents, and (d) annual statutory audits where applicable.
text: (2) Audit-related fees were primarily for assurance and related services, such as the review of non-periodic filings with the SEC.
text: (3) Tax fees were for services related to tax compliance, including the preparation of tax returns, tax planning and tax advice.
text: (4) All other fees consist of fees for services other than the services reported in audit fees, audit-related fees, and tax fees.
text: OpenText's Audit Committee has established a policy of reviewing, in advance, and either approving or not approving, all audit, audit-related, tax and other non-audit services that our independent registered public accounting firm provides to us. This policy requires that all services received from our independent registered public accounting firm be approved in advance by the Audit Committee or a delegate of the Audit Committee. The Audit Committee has delegated the pre-approval responsibility to the Chair of the Audit Committee. All services that KPMG LLP provided to us in Fiscal 2019 and Fiscal 2018 have been preapproved by the Audit Committee.
text: The Audit Committee has determined that the provision of the services as set out above is compatible with the maintaining of KPMG LLP's independence in the conduct of its auditing functions.

Table:
Year ended June 30,
(In thousands)
2019
2018
Audit fees (1)
$4,598
$4,701
Audit-related fees (2)
—
—
Tax fees (3)
108
116
All other fees (4)
40
101
Total
$4,746
$4,918

Questions:
question: What units does the table use?
answer: thousands
question: In year ended 2019, what is the Audit fees expressed as a percentage of total fees?
answer: 96.88
derivation: 4,598/4,746
scale: percent
question: What is the average annual total Fees for Fiscal year 2019 and 2018?
answer: 4832
derivation: (4,746+4,918)/2
scale: thousand
question: What is the Tax fees for fiscal year 2019 expressed as a percentage of total fees?
answer: 2.28
derivation: 108/4,746
scale: percent
text: Note 3: Debt
text: A summary of debt is as follows (amounts in thousands):
text: (1) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $13.3 million as of March 31, 2018.
text: (2) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $8.7 million as of March 31, 2019.
text: (3) Amount shown is net of discount of $2.1 million as of March 31, 2019.
text: (4) Amounts shown are net of discounts of $0.6 million and $0.5 million as of March 31, 2019 and 2018, respectively.

Table:
March 31,
2019
2018
Term Loan Credit Agreement (1)
$—
$318,782
TOKIN Term Loan Facility (2)
276,808
—
Customer Advances (3)
11,270
—
Other, net (4)
6,393
5,841
Total debt
294,471
324,623
Current maturities
(28,430)
(20,540)
Total long-term debt
$266,041
$304,083

Questions:
text: Property, plant and equipment consists of the following (in millions):
text: Depreciation expense was $52.3 million and $46.6 million for the years ended December 31, 2019 and 2018, respectively. These amounts included $9.1 million and $7.0 million of depreciation expense recognized within cost of revenue for the years ended December 31, 2019 and 2018, respectively.
text: As of December 31, 2019 and 2018 total net book value of equipment, cable-ships, and submersibles under capital leases consisted of $35.1 million and $40.0 million, respectively.
text: For the year ended December 31, 2018, our Energy segment recorded an impairment expense of $0.7 million, of which $0.4 million was due to station performance and $0.3 million was related to the abandonment of a station development project.

Table:
December 31,
2019
2018
Cable-ships and submersibles
$ 246.5
$ 251.1
Equipment, furniture and fixtures, and software
214.1
148.0
Building and leasehold improvements
48.9
47.3
Land
36.8
32.8
Construction in progress
14.3
12.9
Plant and transportation equipment
13.5
12.0
574.1
504.1
Less: Accumulated depreciation
168.3
127.8
Total
$ 405.8
$ 376.3

Questions:
question: What is the count of depreciable assets in the company?
answer: 6
question: What is the increase / (decrease) in the Cable-ships and submersibles from 2018 to 2019?
answer: -4.6
derivation: 246.5 - 251.1
scale: million
question: What is the average Equipment, furniture and fixtures, and software?
answer: 181.05
derivation: (214.1 + 148.0) / 2
scale: million
question: What is the average Building and leasehold improvements?
answer: 48.1
derivation: (48.9 + 47.3) / 2
scale: million