tokbokki/tatqa_dataset_filter huggingface dataset:
text: Actuarial assumptions
text: The Group’s scheme liabilities are measured using the projected unit credit method using the principal actuarial assumptions set out below:
text: Notes: 1 Figures shown represent a weighted average assumption of the individual schemes.
text: 2 The rate of increases in pensions in payment and deferred revaluation are dependent on the rate of inflation.

Table:
2019 %
2018 %
2017 %
Weighted average actuarial assumptions used at 31 March1:
Rate of inflation2
2.9
2.9
3.0
Rate of increase in salaries
2.7
2.7
2.6
Discount rate
2.3
2.5
2.6

Questions:
question: What does the Weighted average actuarial assumptions consist of?
answer: Rate of inflation
Rate of increase in salaries
Discount rate
question: How much is the 2019 rate of inflation?
answer: 2.9
scale: percent
question: How much is the 2018 rate of inflation?
answer: 2.9
scale: percent
question: What is the 2019 average rate of inflation?
answer: 2.9
derivation: (2.9+2.9)/2
scale: percent
question: What is the 2019 average rate of increase in salaries?
answer: 2.7
derivation: (2.7+2.7)/2
scale: percent
question: What is the difference between 2019 average rate of inflation and 2019 average rate of increase in salaries?
answer: 0.2
derivation: [(2.9+2.9)/2] - [(2.7+2.7)/2]
scale: percent
text: 11 Intangible assets (continued)
text: (a) Intangible assets
text: RIGHTS AND LICENCES
text: Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
text: Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
text: INTERNALLY GENERATED SOFTWARE
text: Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
text: SOFTWARE UNDER DEVELOPMENT
text: Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
text: Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.

Table:
Rights and licenses
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
At 30 June 2019
Cost
13
12,961
16,284
29,259
Accumulated amortisation
-
(5,580)
-
(5,580)
Netbook amount
13
7,381
16,284
23,678
30 June 2018
Opening net book amount at 1 July 2017
43
442
8,053
8,538
Additions – externally acquired
13
-
5,253
5,266
Additions – internally developed
-
-
1,256
1,256
Amortisation
(43)
(1,746)
-
(1,789)
Transfers
-
7,563
(7,563)
-
Transfer between classes
-
744
-
744
Disposals
-
(618)
(490)
(1,108)
Closing net book amount
13
6,385
6,509
12,907
At 30 June 2018
Cost
104
9,555
6,509
16,168
Accumulated amortisation
(91)
(3,170)
-
(3,261)
Net book amount
13
6,385
6,509
12,907

Questions:
question: How much was the closing net book amount for software under development in 2019?
answer: 16,284
scale: thousand
question: What was the total cost for 2019?
answer: 29,259
scale: thousand
question: What was the percentage change in cost of software under development between 2018 and 2019?
answer: 150.18
derivation: (16,284 - 6,509) / 6,509 
scale: percent
question: Which year have greater total accumulated amortisation? 
answer: 2019
derivation: 2019: (5,580) vs 2018: (3,261)
question: What was the difference between total opening and closing net book account in 2018?
answer: 4369
derivation: 12,907 - 8,538 
scale: thousand
text: Our product categories are:
text: Drinkable Kefir, sold in a variety of organic and non-organic sizes, flavors, and types, including low fat, non-fat, whole milk, protein, and BioKefir (a 3.5 oz. kefir with additional probiotic cultures).
text: European-style soft cheeses, including farmer cheese in resealable cups.
text: Cream and other, which consists primarily of cream, a byproduct of making our kefir.
text: ProBugs, a line of kefir products designed for children.
text: Other Dairy, which includes Cupped Kefir and Icelandic Skyr, a line of strained kefir and yogurt products in resealable cups.
text: Frozen Kefir, available in soft serve and pint-size containers.
text: Lifeway has determined that it has one reportable segment based on how our chief operating decision maker manages the business and in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker, who is responsible for allocating resources and assessing our performance, has been identified collectively as the Chief Financial Officer, the Chief Operating Officer, the Chief Executive Officer, and Chairperson of the board of directors. Substantially all of our consolidated revenues relate to the sale of cultured dairy products that we produce using the same processes and materials and are sold to consumers through a common network of distributors and retailers in the United States.
text: Net sales of products by category were as follows for the years ended December 31:
text: (a) Includes Lifeway Kefir Shop sales
text: Significant Customers – Sales are predominately to companies in the retail food industry located within the United States. Two major customers accounted for approximately 22% and 21% of net sales for the years ended December 31, 2019 and 2018, respectively. Two major customers accounted for approximately 17% of accounts receivable as of December 31, 2019 and 2018. Our ten largest customers as a group accounted for approximately 57% and 59% of net sales for the years ended December 31, 2019 and 2018, respectively.

Table:
2019
2018
In thousands
$
%
$
%
Drinkable Kefir other than ProBugs
$ 71,822
77%
$ 78,523
76%
Cheese
11,459
12%
11,486
11%
Cream and other
4,228
4%
5,276
5%
ProBugs Kefir
2,780
3%
2,795
3%
Other dairy
1,756
2%
3,836
4%
Frozen Kefir (a)
1,617
2%
1,434
1%
Net Sales
$ 93,662
100%
$ 103,350
100%

Questions:
question: What is net sales from cheese in 2018 and 2019 respectively?
answer: 11,486
11,459
scale: thousand
question: What is net sales from cream and other in 2018 and 2019 respectively?
answer: 5,276
4,228
scale: thousand
question: What is net sales from ProBugs Kefir in 2018 and 2019 respectively?
answer: 2,795
2,780
scale: thousand
question: What is the change in the net sales for cheese between 2018 and 2019?
answer: -27
derivation:  11,459 - 11,486 
scale: thousand
question: What is the percentage change in net sales from Frozen Kefir between 2018 and 2019?
answer: 12.76
derivation: (1,617-1,434)/1,434
scale: percent
text: Year Ended December 31, 2019 Compared to Year Ended December 31, 2018
text: Operating revenues. Operating revenues decreased by 2.0% from NT$151,253 million in 2018 to NT$148,202 million (US$4,955 million) in
2019, primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018. The decreased foundry wafer sale came from a decline of 2.9% in average selling price from 2018 to 2019, partially offset by a 1.1% increase in foundry wafer shipment from 7,108 thousand 8-inch equivalent wafers in 2018 to 7,189 thousand 8-inch equivalent wafers in 2019.
text: Operating costs. Operating costs decreased by 1.2% from NT$128,413 million in 2018 to NT$126,887 million (US$4,242 million) in 2019, primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.
text: Gross profit and gross margin. Gross profit decreased from NT$22,840 million in 2018 to NT$21,315 million (US$713 million) in 2019. Our gross margin decreased from 15.1% in 2018 to 14.4% in 2019, primarily due to an annual decline of 2.9% in average selling price.

Table:
Years Ended December 31,
2017
2018
2019
%
%
%
Operating revenues
100.0
100.0
100.0
Operating costs
(81.9)
(84.9)
(85.6)
Gross profit
18.1
15.1
14.4
Operating expenses
Sales and marketing
(2.8)
(2.6)
(2.6)
General and administrative
(2.8)
(3.2)
(3.6)
Research and development
(9.2)
(8.6)
(8.0)
Expected credit losses
—
(0.3)
(0.4)
Subtotal
(14.8)
(14.7)
(14.6)
Net other operating income and expenses
1.1
3.4
3.5
Operating income
4.4
3.8
3.3
Non-operating income and expenses
0.7
(2.4)
(0.1)
Income from continuing operations before income tax
5.1
1.4
3.2
Income tax benefit (expense)
(0.6)
0.7
(0.1)
Net income
4.5
2.1
3.1
Total other comprehensive income (loss), net of tax
(3.2)
0.6
1.9
Total comprehensive income
1.3
2.7
5.0
Net income attributable to:
Stockholders of the parent
6.5
5.1
5.5
Non-controlling interests
(2.0)
(3.0)
(2.4)
Total comprehensive income attributable to:
Stockholders of the parent
3.3
5.7
7.4
Non-controlling interests
(2.0)
(3.0)
(2.4)

Questions:
question: What is the average of Gross profit?
answer: 15.87
derivation: (18.1+15.1+14.4) / 3
scale: percent
question: What is the average Operating expenses?
answer: 14.7
derivation: (14.8+14.7+14.6) / 3
scale: percent
question: What is the average Operating income?
answer: 3.83
derivation: (4.4+3.8+3.3) / 3
scale: percent
text: On a sequential basis, ADG revenues were up 3.3%, driven by an increase in volumes of approximately 8%, partially offset by a decrease in average selling prices of approximately 5%, mostly attributable to product mix.
text: AMS revenues increased 12.1% driven by Analog and Imaging products. AMS increase was due to an increase of approximately 5% in average selling prices, entirely due to product mix, and to higher volumes of approximately of 7%.
text: MDG revenues increased by 7.9%, mainly driven by Microcontrollers, due to both higher average selling prices of approximately 6%, entirely due to product mix, and higher volumes of approximately 2%.
text: On a year-over-year basis, fourth quarter net revenues increased by 4.0%. ADG revenues decreased 4.5% compared to the year-ago quarter on lower revenues in both Automotive and Power Discrete. The decrease was entirely due to lower average selling prices of approximately 4%, while volumes remained substantially flat. The decrease in average selling prices was a combination of less favorable product mix and lower selling prices.
text: AMS fourth quarter revenues grew 9.9% year-over-year, mainly driven by Analog and Imaging. The increase was entirely due to higher average selling prices of approximately 18%, entirely attributable to product mix,
partially offset by lower volumes of approximately 8%. MDG fourth quarter revenues increased by 7.6%, mainly driven by Microcontrollers. The increase was due to higher average selling prices of approximately 9%,
entirely due to improved product mix.

Table:
Three Months Ended
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
Automotive and Discrete Group (ADG)
$924
$894
$967
3.3%
(4.5)%
Analog, MEMS and Sensors Group (AMS)
1,085
968
988
12.1
9.9
Microcontrollers and Digital ICs Group (MDG)
742
688
689
7.9
7.6
Others
3
3
4
—
—
Total consolidated net revenues
$2,754
$2,553
$2,648
7.9%
4.0%

Questions:
question: What is the average net revenues from Automotive and Discrete Group (ADG) for the period December 31, 2019 and 2018?
answer: 945.5
derivation: (924+967) / 2
scale: million
question: What is the average net revenues from Analog, MEMS and Sensors Group (AMS) for the period December 31, 2019 and 2018?
answer: 1036.5
derivation: (1,085+988) / 2
scale: million
question: What is the average net revenues from Microcontrollers and Digital ICs Group (MDG) for the period December 31, 2019 and 2018?
answer: 715.5
derivation: (742+689) / 2 
scale: million
text: Inventories
text: The components of inventories consist of the following (in millions):
text: Inventories are valued at the lower of cost and net realizable value using the first-in, first-out method. Inventory impairment charges establish a new cost basis for inventory and charges are not subsequently reversed to income even if circumstances later suggest that increased carrying amounts are recoverable.

Table:
March 31,
2019
2018
Raw materials
$74.5
$26.0
Work in process
413.0
311.8
Finished goods
224.2
138.4
Total inventories
$711.7
$476.2

Questions:
text: The following are the significant assumptions adopted in measuring the Company’s pension and other benefit obligations:
text: For certain Canadian post-retirement plans the above trend rates are applicable for 2019 to 2024 which will increase linearly to 4.75% in 2029 and grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.

Table:
As at December 31,
Pension 2019
Other 2019
Pension 2018
Other 2018
Actuarial benefit obligation
Discount rate
3.20%
2.95% to 3.20%
3.80%
3.80% to 4.00%
Benefit costs for the year ended
Discount rate
3.90%
3.90% to 4.00%
3.60%
3.25% to 3.60%
Future salary growth
2.50%
N/A
2.50%
N/A
Health care cost trend rate
N/A
3.49% to 5.49%
N/A
4.50%
Other medical trend rates
N/A
4.00% to 4.56%
N/A
4.50%

Questions:
text: COMMON SHARES AND CLASS B SHARES
text: BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018.
text: The following table provides details about the outstanding common shares of BCE.
text: In Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit.
text: CONTRIBUTED SURPLUS
text: Contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.

Table:
2019
2018
NOTE
NUMBER OF SHARES
STATED CAPITAL
NUMBER OF SHARES
STATED CAPITAL
Outstanding, January 1
898,200,415
20,036
900,996,640
20,091
Shares issued for the acquisition of AlarmForce
34
–
–
22,531
1
Shares issued under employee stock option plan
28
4,459,559
251
266,941
13
Repurchase of common shares
–
–
(3,085,697)
(69)
Shares issued under ESP
1,231,479
75
–
–
Shares issued under DSP
16,729
1
–
–
Outstanding, December 31
903,908,182
20,363
898,200,415
20,036

Questions:
question: What is the amount of stated capital outstanding on December 31, 2019
answer: 20,363
question: What was the total number of shares issued under ESP and DSP in 2019?
answer: 1248208
derivation: 1,231,479+16,729
question: What is the percentage change in the total number of shares in 2019?
answer: -0.31
derivation: (898,200,415-900,996,640)/900,996,640
scale: percent
text: Factors affecting the tax expense for the year
text: The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
text: Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
text: 2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
text: 3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular

Table:
2019 €m
2018 €m
2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement
(2,613)
3,878
2,792
Aggregated expected income tax (credit)/expense
(457)
985
795
Impairment losses with no tax effect
807
–
–
Disposal of Group investments
–
55
(271)
Effect of taxation of associates and joint ventures, reported within profit before tax
262
90
23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1
1,186
(1,583)
1,603
Deferred tax following revaluation of investments in Luxembourg1
(488)
(330)
(329)
Previously unrecognised temporary differences we expect to use in the future
–
–
(15)
Previously unrecognised temporary differences utilised in the year
–
(29)
(11)
Current year temporary differences (including losses) that we currently do not expect to use
78
20
139
Adjustments in respect of prior year tax liabilities2
(94)
(244)
(107)
Revaluation of assets for tax purposes
–
–
(39)
Impact of tax credits and irrecoverable taxes
79
93
98
Deferred tax on overseas earnings3
(39)
24
26
Effect of current year changes in statutory tax rates on deferred tax balances
(2)
(44)
2,755
Financing costs not deductible for tax purposes
67
23
25
Expenses not deductible (income not taxable) for tax purposes
97
61
72
Income tax expense/(credit)
1,496
(879)
4,764

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: How much is the 2018 aggregated expected income expense ?
answer: 985
scale: million
question: What is the change between 2017-2018 and 2018-2019 average income tax expense?
answer: -1634
derivation: [1,496 +(-879)]/ 2 - [(-879)+ 4,764]/ 2
scale: million
text: Share Options
text: The Company estimates the fair value of employee share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of share options for service-based awards utilizing the “Simplified Method,” as it does not have sufficient historical share option exercise information on which to base its estimate. The Simplified Method is based on the average of the vesting tranches and the contractual life of each grant.
text: The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option. Since there was no public market for the Company’s ordinary shares prior to the IPO and as its shares have been publicly traded for a limited time, the Company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms.
text: The expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The fair value of the Company’s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date.
text: The fair value of each share option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions:
text: The weighted-average per share fair value of share options granted to employees during the years ended March 31, 2019, 2018 and 2017 was $16.48, $11.12 and $8.65 per share, respectively.

Table:
Year ended March 31, 
2019
2018
2017
Expected term (in years)
6.1
6.1
6.1
Risk-free interest rate
2.7%
2.2%
2.1%
Expected volatility
41.5%
39.8%
41.0%
Expected dividend yield  
—%
—%
—%
Estimated grant date fair value per ordinary share
$37.15
$26.52
$20.22

Questions:
question: What was the Expected term (in years) in 2019, 2018 and 2017 respectively?
answer: 6.1
6.1
6.1
question: What was the change in the Risk-free interest rate from 2018 to 2019?
answer: 0.5
derivation: 2.7 - 2.2
scale: percent
question: What was the average Expected volatility between 2017-2019?
answer: 40.77
derivation: (41.5 + 39.8 + 41.0) / 3
scale: percent
question: In which year was Estimated grant date fair value per ordinary share less than 30?
answer: 2018
2017
derivation: locate and analyze Estimated grant date fair value per ordinary share in row 7
text: NOTE 14 – EARNINGS (LOSS) PER SHARE
text: Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period plus the dilutive effect of outstanding stock options and restricted stock-based awards using the treasury stock method. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts):
text: All outstanding stock options and restricted stock-based awards in the amount of 1.0 million and 1.2 million, respectively, were excluded from the computation of diluted earnings per share for the fiscal year ended February 28, 2017 because the effect of inclusion would be antidilutive. Shares subject to anti-dilutive stock options and restricted stock-based awards of 1.9 million and 0.2 million for the fiscal years ended February 28, 2019 and 2018, respectively, were excluded from the calculations of diluted earnings per share for the years then ended.
text: We have the option to pay cash, issue shares of common stock or any combination thereof for the aggregate amount due upon conversion of the Notes. It is our intent to settle the principal amount of the convertible senior notes with cash, and therefore, we use the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income (loss) per share. From the time of the issuance of the Notes, the average market price of our common stock has been less than the initial conversion price of the Notes, and consequently no shares have been included in diluted earnings per share for the conversion value of the Notes.

Table:
Year Ended February 28,
2019
2018
2017
Net income (loss)
$18,398
$16,617
$(7,904)
Basic weighted average number of common shares outstanding
34,589
35,250
35,917
Effect of stock options and restricted stock units computed on
treasury stock method
705
889
-
Diluted weighted average number of common shares outstanding
35,294
36,139
35,917
Earnings (loss) per share:
Basic
$0.53
$0.47
$(0.22)
Diluted
$0.52
$0.46
$(0.22)

Questions:
question: What was the percentage change in net income(loss) between 2018 and 2019?
answer: 10.72
derivation: (18,398-16,617)/16,617
scale: percent
question: What was the percentage change in Basic weighted average number of common shares outstanding between 2018 and 2019?
answer: -1.88
derivation: (34,589-35,250)/35,250
scale: percent