tokbokki/tatqa_dataset_filter huggingface dataset:
text: 9. Income Taxes
text: On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed.
text: The Tax Act includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries and a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019.
text: Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act.
text: In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment.
text: The U.S. Treasury Department, the Internal Revenue Service (“IRS”), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available.
text: Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company’s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):

Table:
Fiscal years ended July 31,
2019
2018
2017
Domestic
$(1,778)
$(13,501)
$21,723
International
14,230
5,225
6,803
Income (loss) before provision for (benefit from) income taxes
$12,452
$(8,276)
$28,526

Questions:
text: 11. Stockholders’ Equity
text: The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands):
text: (1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.

Table:
Fiscal Year Ended August 31,
2019
2018
2017
Restricted stock units
$53,766
$84,082
$42,122
Employee stock purchase plan (1)
7,580
6,891
6,334
Other
—
7,538
88
Total
$61,346
$98,511
$48,544

Questions:
text: Results of Continuing Operations
text: The following table sets forth certain operational data as a percentage of net sales for the fiscal years indicated:

Table:
Year Ended March 31,
2019
2018
2017
Net sales
100.0%
100.0%
100.0%
Cost of sales
45.2
39.2
48.4
Gross profit
54.8
60.8
51.6
Research and development
15.4
13.3
16.0
Selling, general and administrative
12.8
11.4
14.7
Amortization of acquired intangible assets
12.6
12.2
9.9
Special charges and other, net
0.6
0.4
2.9
Operating income
13.4%
23.5%
8.1%

Questions:
text: Accounts Receivable and Allowance for Doubtful Accounts
text: The majority of our accounts receivable are derived from sales to large multinational semiconductor manufacturers throughout the world, are recorded at their invoiced amount and do not bear interest.
text: In order to monitor potential credit losses, we perform ongoing credit evaluations of our customers' financial condition. An allowance for doubtful accounts is maintained based upon our assessment of the expected collectability of all accounts receivable. The allowance for doubtful accounts is reviewed and assessed for adequacy on a quarterly basis.
text: We take into consideration (1) any circumstances of which we are aware of a customer's inability to meet its financial obligations and (2) our judgments as to prevailing economic conditions in the industry and their impact on our customers. If circumstances change, and the financial condition of our customers is adversely affected and they are unable to meet their financial obligations, we may need to take additional allowances, which would result in an increase in our operating expense.
text: Activity related to our allowance for doubtful accounts receivable was as follows (in thousands):

Table:
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$185
$200
$299
Charges (reversals) to costs and expenses
37
(15)
(99)
Balance at end of year
$222
$185
$200

Questions:
text: Asia Pacific
text: Asia Pacific net revenues decreased $1.4 million in 2019 compared to 2018 (see “Revenues” above). Asia Pacific expenses decreased $203,000 from 2018 to 2019. This decrease was primarily due to a $503,000 decrease of salary expense, offset partially by a $303,000 increase in member acquisition costs.
text: Foreign currency movements relative to the U.S. dollar negatively impacted our local currency loss from our operations in Asia Pacific by approximately $136,000 for 2019. Foreign currency movements relative to the U.S. dollar positively impacted our local currency loss from our operations in Asia Pacific by approximately $127,000 for 2018.

Table:
Year Ended December 31,
2019
2018
(In thousands)
Revenues
$6,490
$7,859
(Loss) from operations
$(7,488)
$(6,322)
(Loss) from operations as a % of revenues
(115)%
(80)%

Questions:
question: What is the amount of revenues in 2019 and 2018 respectively?
answer: $6,490
$7,859
scale: thousand
question: What is the loss from operations in 2019 and 2018 respectively?
answer: 7,488
6,322
scale: thousand
question: Which year has a higher amount of revenue?
answer: 2018
derivation: Look at COL3 and COL4 and compare the values for revenues in Row 4 
question: What is the average amount of revenues in 2018 and 2019?
answer: 7174.5
derivation: (6,490+ 7,859)/2
scale: thousand
question: What is the percentage change in revenue from 2018 to 2019?
answer: -17.42
derivation: (6,490-7,859)/7,859
scale: percent
text: Quarterly Financial Data (Unaudited)
text: Quarterly results for the years ended June 30, 2019 and 2018 are as follow (in thousands, except per share amounts).

Table:
June 30,
2019
March 31,
2019
December 31,
2018
September 30,
2018
Net revenues 
$252,359
$250,864
$252,680
$239,886
Gross profit 
$138,946
$138,919
$141,299
$132,071
Net (loss) income (1) 
$(17,055)
$(6,932)
$7,199
$(9,065)
Net (loss) income per share – basic 
$(0.14)
$(0.06)
$0.06
$(0.08)
Net (loss) income per share – diluted 
$(0.14)
$(0.06)
$0.06
$(0.08)

Questions:
question: What was the percentage change in the net (loss) income between March 31 and June 30, 2019?
answer: 146.03
derivation: (-17,055+6,932)/-6,932
scale: percent
text: Share-Based Payment Expense
text: The expense recognised for employee services received during the year is as follows:
text: The cash-settled expense comprises cash-based awards together with certain social security taxes. The carrying value of the liability as at 31 March 2019 was $1.6M (2018: $3.1M).

Table:
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Cash-settled transactions
1.9
2.7
Equity-settled transactions
35.0
39.6
Total share-based payment expense
36.9
42.3

Questions:
question: What was the  Cash-settled transactions for 2019?
answer: 1.9
scale: million
question: In which year was the Cash-settled transactions larger?
answer: 2018
derivation: 2.7>1.9
question: What was the change in Cash-settled transactions in 2019 from 2018?
answer: -0.8
derivation: 1.9-2.7
scale: million
question: What was the percentage change in Cash-settled transactions in 2019 from 2018?
answer: -29.63
derivation: (1.9-2.7)/2.7
scale: percent
text: NET DEBT
text: The term net debt does not have any standardized meaning under IFRS. Therefore, it is unlikely to be comparable to similar measures presented by other issuers.
text: We define net debt as debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position. We include 50% of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies.
text: We consider net debt to be an important indicator of the company’s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents. We believe that certain investors and analysts use net debt to determine a company’s financial leverage.
text: Net debt has no directly comparable IFRS financial measure, but rather is calculated using several asset and liability categories from the statements of financial position, as shown in the following table.

Table:
2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982

Questions:
question: What is the Debt due within one year for 2019?
answer: 3,881
question: What is the change in the debt due within one year in 2019?
answer: -764
derivation: 3,881-4,645
question: What is the percentage change in long-term debt in 2019?
answer: 13.44
derivation: (22,415-19,760)/19,760
scale: percent
question: What is the change in net debt in 2019?
answer: 2171
derivation: 28,153-25,982
text: Restricted Stock Units
text: The 2013 Plan provides for the issuance of RSUs to employees, directors, and consultants. RSUs issued under the 2013 Plan generally vest over four years. A summary of activity of RSUs under the 2013 Plan at December 31, 2019 and changes during the periods then ended is presented in the following table:
text: As of December 31, 2019 and 2018, there was a total of $198.3 million and $107.9 million of unrecognized share-based compensation expense, net of estimated forfeitures, related to RSUs, which will be recognized on a straight-line basis over the remaining weighted-average vesting periods of approximately 2.3 years and 2.4 years, respectively.

Table:
Number of RSUs Outstanding (in thousands)
Weighted- Average Grant Date Fair Value Per Share
Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2016
3,554
$18.01
$73,261
Granted
3,005
30.20
Released
(1,680)
19.54
Canceled/Forfeited
(598)
20.91
Outstanding at December 31, 2017
4,281
$25.51
$207,197
Granted
1,746
67.64
Released
(1,971)
30.50
Canceled/Forfeited
(495)
34.99
Outstanding at December 31, 2018
3,561
$42.09
$293,523
Granted
2,069
122.35
Released
(1,906)
50.99
Canceled/Forfeited
(475)
60.38
Outstanding at December 31, 2019
3,249
$85.39
$548,145

Questions:
question: What is the percentage change in outstanding RSUs between December 31, 2016 and December 31, 2017?
answer: 20.46
derivation: (4,281 - 3,554)/3,554 
scale: percent
question: What is the percentage change in outstanding RSUs between December 31, 2017 and December 31, 2018?
answer: -16.82
derivation: (3,561 - 4,281)/4,281 
scale: percent
question: What is the percentage of granted RSUs as a percentage of outstanding RSUs at December 2016?
answer: 84.55
derivation: (3,005/3,554) 
scale: percent
text: Our CODM evaluates each segment based on Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization (“Adjusted EBITDA”), and we therefore consider Adjusted EBITDA to be a primary measure of operating performance of our operating segments. We define Adjusted EBITDA as earnings before investment income, interest expense, taxes, depreciation, amortization and stock-based compensation and other adjustments as identified below. The adjustments to our financial results prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) to calculate Adjusted EBITDA are itemized below (in thousands):
text: It is not practicable for us to report identifiable assets by segment because these businesses share resources, functions and facilities
text: We do not have significant long-lived assets outside the United States.

Table:
Year Ended February 28,
2019
2018
2017
Net income (loss)
$18,398
$16,617
$(7,904)
Investment income
(5,258)
(2,256)
(1,691)
Interest expense
16,726
10,280
9,896
Income tax provision (benefits)
(1,330)
10,681
(1,563)
Depreciation and amortization
20,016
22,957
23,469
Stock-based compensation
11,029
9,298
7,833
Impairment loss and equity in net loss of affiliate
6,787
1,411
1,284
Loss on extinguishment of debt
2,033
-
-
Acquisition and integration related expenses
935
-
4,513
Non-recurring legal expenses, net of reversal of litigation
provision
(11,020)
10,738
9,192
Gain on LoJack battery performance legal Settlement
(18,333)
(28,333)
-
Restructuring
8,015
-
-
Other
217
989
4,339
Adjusted EBITDA
$48,215
$52,382
$49,368

Questions:
question: What was the percentage change in Depreciation and amortization between 2017 and 2018?
answer: -2.18
derivation: (22,957-23,469)/23,469
scale: percent
text: Property and Equipment
text: Property and equipment are stated at cost and are depreciated or amortized using the straight-line method. Cost, accumulated depreciation and amortization, and estimated useful lives are as follows (dollars in thousands):

Table:
Fiscal year-end
2019
2018
Useful Life
Land
$19,490
$17,655
Buildings and improvements
173,333
165,535
5 - 40 years
Equipment, furniture and fixtures
389,225
359,721
3 - 10 years
Leasehold improvements
94,878
89,399
shorter of asset life or lease term
676,926
632,310
Accumulated depreciation and amortization
(353,492)
(320,517)
Property and equipment, net
$323,434
$311,793

Questions:
question: What is the useful life of Buildings and improvements?
answer: 5 - 40 years
text: Network advertising revenue is generated primarily from the sale of television airtime for programs or advertisements. Network advertising revenue is recognized when the program or advertisement is broadcast. Revenues are reported net of agency commissions, which are calculated as a stated percentage applied to gross billings. The Network advertising contracts are generally short-term in nature.
text: Network distribution revenue consists of payments received from cable, satellite and other multiple video program distribution systems for their retransmission of our network content. Network distribution revenue is recognized as earned over the life of the retransmission consent contract and varies from month to month.
text: Variable fees are usage/sales based, calculated on the average number of subscribers, and recognized as revenue when the usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates.
text: Broadcast station revenue is generated primarily from the sale of television airtime in return for a fixed fee or a portion of the related ad sales recognized by the third party. In a typical broadcast station revenue agreement, the licensee of a station makes available, for a fee, airtime on its station to a party which supplies content to be broadcast during that airtime and collects revenue from advertising aired during such content.
text: Broadcast station revenue is recognized over the life of the contract, when the program is broadcast. The fees that we charge can be fixed or variable and the contracts that the Company enters into are generally short-term in nature. Variable fees are usage/salesbased and recognized as revenue when the subsequent usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates.
text: Disaggregation of Revenues The following table disaggregates the Broadcasting segment's revenue by type (in millions):

Table:
Years Ended December 31,
2019
2018
Network advertising
$22.7
$28.2
Broadcast station
11.9
10.8
Network distribution
4.9
4.8
Other
2.3
1.6
Total revenue from contracts with customers
41.8
45.4
Other revenue
-
-
Total Broadcasting segment revenue
$ 41.8
$ 45.4

Questions:
question: What is the increase / (decrease) in the network advertising from 2018 to 2019?
answer: -5.5
derivation: 22.7 - 28.2
scale: million
question: What is the average broadcast station?
answer: 11.35
derivation: (11.9 + 10.8) / 2
scale: million
question: What is the percentage increase / (decrease) in the network distribution from 2018 to 2019?
answer: 2.08
derivation: 4.9 / 4.8 - 1
scale: percent
text: Segment Financial Results
text: Revenues
text: The following table sets forth revenues by segment for the periods presented (in millions):
text: (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.

Table:
Year ended December 31
Variance
2019
2018
$
%
Software Solutions
$1,012.3
$962.0
$50.3
5%
Data and Analytics
165.4
154.5
10.9
7%
Corporate and Other (1)
(0.5)
(2.5)
2.0
NM
Total
$1,177.2
$1,114.0
$63.2
6%

Questions:
text: Our net sales by offering category for North America for 2019 and 2018, were as follows (dollars
in thousands):
text: Net sales in North America increased 12%, or $661.3 million, in 2019 compared to 2018. This increase reflects the addition of PCM, which reported $716.1 million in net sales in 2019, partially offset by a decline in net sales of the core business of $51.3 million. Net sales of hardware, software and services increased 10%, 14% and 25%, respectively, year over year.

Table:
North America
SalesMix
2019
2018
%Change
Hardware
$3,957,507
$3,610,356
10%
Software
1,269,983
1,112,715
14%
Services
796,815
639,910
25%
$6,024,305
$5,362,981
12%

Questions:
text: OTHER INCOME (EXPENSE), NET
text: The components of other income (expense), net were as follows:
text: We use derivative instruments to: manage risks related to foreign currencies, equity prices, interest rates, and credit; enhance investment returns; and facilitate portfolio diversification. Gains and losses from changes in fair values of derivatives that are not designated as hedging instruments are primarily recognized in other income (expense), net.
text: Fiscal Year 2019 Compared with Fiscal Year 2018 Interest and dividends income increased primarily due to higher yields on fixed-income securities. Interest expense decreased primarily driven by a decrease in outstanding long-term debt due to debt maturities, offset in part by higher finance lease expense. Net recognized gains on investments decreased primarily due to lower gains on sales of equity investments. Net gains on derivatives includes gains on foreign exchange and interest rate derivatives in the current period as compared to losses in the prior period.
text: Fiscal Year 2018 Compared with Fiscal Year 2017 Dividends and interest income increased primarily due to higher average portfolio balances and yields on fixed-income securities. Interest expense increased primarily due to higher average outstanding long-term debt and higher finance lease expense. Net recognized gains on investments decreased primarily due to higher losses on sales of fixed-income securities, offset in part by higher gains on sales of equity securities. Net losses on derivatives decreased primarily due to lower losses on equity, foreign exchange, and commodity derivatives, offset in part by losses on interest rate derivatives in the current period as compared to gains in the prior period.

Table:
(In millions)
Year Ended June 30,
2019
2018
2017
Interest and dividends income
$    2,762
$    2,214
$   1,387
Interest expense
(2,686)
(2,733)
(2,222)
Net recognized gains on investments
648
2,399
2,583
Net gains (losses) on derivatives
144
(187)
(510)
Net losses on foreign currency remeasurements
(82)
(218)
(111)
Other, net
(57)
(59)
(251)
Total
$  729
$ 1,416
$  876

Questions:
question: What is the average interest and dividend income for the 3 year period from 2017 to 2019?
answer: 2121
derivation: (2,762+2,214+1,387)/3
scale: million
question: What is the average total income from 2017 to 2019?
answer: 1007
derivation: (729+1,416+876)/3
scale: million
question: What was the % change in interest and dividends income from 2018 to 2019?
answer: 24.75
derivation: (2,762-2,214)/2,214
scale: percent
text: Statements of cash flows additional information (in millions):
text: Non-cash investing and financing activities and supplemental cash flow information are as follows:

Table:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Non-cash Investing and Financing Activities:
Capital expenditures incurred but not paid
$ 9
$ 24
$ 19
Non-cash extinguishment of sale-leaseback financing obligations
$ —
$ 130
$ 19
Supplemental Cash Flow Information:
Income taxes paid, net of refunds
$ 205
$ 87
$ 102
Interest paid
$ 53
$ 58
$ 44

Questions:
text: Cash Flow
text: Cash flow from operating activities was up by €1.0 billion mainly driven by working capital improvement in 2019 compared to the prior year which was impacted by the disposal of spreads. Gross margin improvement had a favourable contribution a result of strong delivery from 5-S savings programmes. Overheads and brand and marketing efficiencies also had a favourable contribution as a result of our zero-based-budgeting programme.
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: * Certain measures used in our reporting are not defined under IFRS. For further
information about these measures, please refer to the commentary on non-GAAP
measures on pages 27 to 32.
text: Net cash outflow as a result of investing activities was €2.2 billion compared to an inflow of €4.6 billion in the prior year which included €7.1 billion from the disposal of spreads business.
text: Net outflow from financing activities was €4.7 billion compared to €12.1
billion in the prior year. 2018 included €6.0 billion relating to repurchase of
shares. In 2019 borrowings net of repayments was €1.4 billion higher than
the prior year.

Table:
€ million
€ million
2019
2018
(Restated)(a)
Operating profit
8,708
12,639
Depreciation, amortisation and impairment
1,982
2,216
Changes in working capital
(9)
(793)
Pensions and similar obligations less Payments
(260)
(128)
Provision less payments
7
55
Elimination of (profits)/losses on disposals
60
(4,313)
Non-cash charge for share-based compensation
151
196
Other adjustments
2
(260)
Cash flow from operating activities
10,641
9,612
Income tax paid
(2,532)
(2,294)
Net capital expenditure
(1,429)
(1,424)
Net interest and preference dividends paid
(548)
(461)
Free cash flow*
6,132
5,433
Net cash flow (used in)/from investing activities
(2,237)
4,644
Net cash flow (used in)/from financing activities
(4,667)
(12,113)

Questions:
question: What is the change in the operating profit? 
answer: -3931
derivation: 8,708 - 12,639
scale: thousand
question: What is the increase / (decrease) in the Free Cash Flow?
answer: 699
derivation: 6,132 - 5,433
scale: thousand
question: What is the average Depreciation, amortisation and impairment?
answer: 2099
derivation: (1,982 + 2,216) / 2
scale: thousand