tokbokki/tatqa_dataset_filter huggingface dataset:
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 18. Quarterly Consolidated Results of Operations Data (Unaudited)
text: The following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended December 31, 2019. GS Holdings is our predecessor for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of GS Holdings and its subsidiaries. The amounts during the period from May 24, 2018 through December 31, 2018 represent those of consolidated GreenSky, Inc. and its subsidiaries. Basic and diluted earnings per share of Class A common stock is applicable only for the period from May 24, 2018 through December 31, 2018, which is the period following the Reorganization Transactions and IPO. Prior to the Reorganization Transactions and IPO, GreenSky, Inc. did not engage in any business or other activities except in connection with its formation and initial capitalization. See Note 1 for further information on our organization and see Note 2 for further information on our earnings per share.
text: (1) Year-to-date results may not agree to the sum of individual quarterly results due to rounding.

Table:
Year Ended December 31, 2019
First
Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Total revenue
$103,700
$138,695
$153,415
$133,836
$529,646
Cost of revenue (exclusive of depreciation and
amortization)
58,037
56,228
64,957
69,358
248,580
Total costs and expenses
92,212
92,189
101,017
123,275
408,693
Operating profit
11,488
46,506
52,398
10,561
120,953
Total other income (expense), net
(4,682)
(11,779)
(6,790)
(8,854)
(32,105)
Income before income tax expense (benefit)
6,806
34,727
45,608
1,707
88,848
Net income
7,401
39,193
44,075
5,304
95,973
Less: Net income attributable to noncontrolling
interests
4,502
26,877
29,349
3,265
63,993
Net income attributable to GreenSky, Inc.
2,899
12,316
14,726
2,039
31,980
Earnings per share of Class A common stock:
Basic
$0.05
$0.20
$0.24
$0.03
$0.52
Diluted(1)
$0.05
$0.19
$0.23
$0.03
$0.49

Questions:
text: 6. Goodwill and Other Intangible Assets
text: The Company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test.
text: The following table presents the changes in goodwill allocated to the Company’s reportable segments, Electronics Manufacturing Services (“EMS”) and Diversified Manufacturing Services (“DMS”), during the fiscal years ended August 31, 2019 and 2018 (in thousands):
text: (1) Includes $8.2 million of goodwill reallocated between DMS and EMS during fiscal year 2018.

Table:
EMS
DMS
Total
Balance as of August 31, 2017
$52,574
$555,610
$608,184
Acquisitions and adjustments(1)
30,763
(8,186)
22,577
Change in foreign currency exchange rates
(667)
(2,349)
(3,016)
Balance as of August 31, 2018
82,670
545,075
627,745
Change in foreign currency exchange rates
(702)
(4,788)
(5,490)
Balance as of August 31, 2019
$81,968
$540,287
$622,255

Questions:
text: The fair value of each option grant was estimated on the date of grant using the Black-Scholes option pricing model using the following weighted average assumptions:
text: Based on the Black-Scholes option pricing model, the weighted average estimated fair value of employee stock options granted was $4.63 and $2.58 per share during the years ended December 31, 2019 and 2018, respectively.
text: The expected life was determined using the simplified method outlined in ASC 718, “Compensation - Stock Compensation”. Expected volatility of the stock options was based upon historical data and other relevant factors. We have not provided an estimate for forfeitures because we have had nominal forfeited options and RSUs and believed that all outstanding options and RSUs at December 31, 2019, would vest.

Table:
Year Ended
Year Ended
December 31, 2019
December 31, 2018
Expected stock price volatility
92.34%
85.26%
Risk-free interest rate
2.09%
2.73%
Expected life term
6.14 years
6.02 years
Expected dividends
0%
0%

Questions:
question: What is the risk-free interest rate in 2018?
answer: 2.73%
question: What was the change in the expected life term between 2018 and 2019?
answer: 0.12
derivation: 6.14 - 6.02 
question: Which year has a larger risk-free interest rate?
answer: 2018
derivation: 2.73% > 2.09%
text: Note 12 Restructuring Activities
text: For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
text: Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
text: The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred as follows:
text: (1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
text: (2) Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
text: Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.

Table:
(in millions)
Total Restructuring program range
Total Restructuring program range
Less Cumulative Spend to Date
Remaining Restructuring Spend(2)
Low
High
Low
High
Costs of reduction in headcount as a result of reorganization
$ 355
$ 370
$ (325)
$ 30
$ 45
Other expenses associated with the Program
230
245
(196)
34
49
Total expense
585
615
(521)
64
94
Capital expenditures
255
270
(239)
16
31
Total estimated cash cost(1)
$ 840
$ 885
$ (760)
$ 80
$ 125

Questions:
question: What is the High Total estimated cash cost of Total Restructuring program range?
answer: $ 885
scale: million
question: What is the Total expense expressed as a percentage of Total estimated cash cost for the low estimate?
answer: 69.64
derivation: 585/840
scale: percent
question: For High Total Restructuring program range, what is the Total Capital expenditure expressed as a percentage of total estimated cash cost?
answer: 30.51
derivation: 270/885
scale: percent
text: 9. Pensions continued
text: Defined benefit plans continued
text: ii) Amounts in the financial statements continued
text: e) Movements in the fair value of plans’ assets

Table:
2019
2018
$ million
$ million
At 1 January
254.2
282.6
Interest income on plans’ assets
7.0
7.0
Employer contributions
6.6
6.8
Benefit payments
(11.4)
(12.1)
Plan administration expenses
(0.6)
(0.5)
Re-measurement gain/(loss) on plans’ assets
25.8
(14.2)
Exchange adjustment
9.5
(15.4)
Fair value of plans’ assets
291.1
254.2

Questions:
question: What is the fair value of plans' assets in 2019?
answer: 291.1
scale: million
question: In which year were the employer contributions larger?
answer: 2018
derivation: 6.8>6.6
question: What was the change in the fair value of plans' assets?
answer: 36.9
derivation: 291.1-254.2
scale: million
question: What was the percentage change in the fair value of plans' assets?
answer: 14.52
derivation: (291.1-254.2)/254.2
scale: percent
text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 8. Cash and Cash Equivalents
text: Cash and cash equivalents consist of the following:
text: Ship management client accounts represent amounts provided by the clients of GasLog LNG Services Ltd. in order to enable the Group to cover obligations of vessels under management. A compensating balance is held as a current liability.

Table:
As of December 31,
2018
2019
Current accounts
220,089
113,655
Time deposits (with original maturities of three months or less).
121,925
149,491
Ship management client accounts
580
601
Total
342,594
263,747

Questions:
text: NOTE 4 - PREPAID EXPENSES AND OTHER CURRENT ASSETS & PATENTS AND INTANGIBLE ASSETS
text: Prepaid Expenses and Other Current Assets
text: The components of prepaid expenses and other current assets are as presented below:
text: During 2019, tax refunds from the Internal Revenue Service of $5.0 million were received for the prepayment made during 2018.

Table:
As of December 31,
2019
2018
(in thousands)
Prepaid income taxes
$—
$5,429
Other prepaid expenses and other current assets
288
1,151
$288
$6,580

Questions:
question: What are the respective prepaid income taxes in 2019 and 2018?
answer: 0
5,429
scale: thousand
question: What are the respective values of other prepaid expenses and other current assets in 2019 and 2018?
answer: 288
1,151
scale: thousand
question: What is the average value of total paid expenses and other current assets in 2018 and 2019?
answer: 3434
derivation: (288 + 6,580)/2 
scale: thousand
question: What is the value of the prepaid income taxes as a percentage of the total prepaid expenses and other current assets in 2018?
answer: 82.51
derivation: 5,429/6,580 
scale: percent
question: What is the percentage change in other prepaid expenses and other current assets between 2018 and 2019?
answer: -74.98
derivation: (288 - 1,151)/1,151 
scale: percent
text: 15 Financial risk management (continued)
text: (b) Credit risk
text: Credit risk arises from cash and cash equivalents, and trade and other receivables.
text: (i) Cash and cash equivalents and security deposits
text: Deposits are placed with Australian banks or independently rated parties with a minimum rating of ‘BBB+’. To reduce exposure deposits are placed with a variety of financial institutions.
text: The credit quality of financial assets can be assessed by reference to external credit ratings (if available) or to historical information about counterparty default rates:
text: In determining the credit quality of these financial assets, NEXTDC has used the long-term rating from Standard & Poor’s as of July 2019.

Table:
30 June 2019
30 June 2018
$'000
$'000
CASH AT BANK
AA rated
398,999
417,982
SECURITY DEPOSITS
AA rated
8,822
4,151

Questions:
question: How much was the security deposits in 2019?
answer: 8,822
scale: thousand
question: How much cash was at bank in 2019?
answer: 398,999
scale: thousand
question: How much was the security deposits in 2018?
answer: 4,151
scale: thousand
question: What was the percentage change in AA rated security deposits between 2018 and 2019?
answer: 112.53
derivation: (8,822 - 4,151) / 4,151 
scale: percent
question: Cash at bank or security deposits, which one was greater in 2019?
answer: Cash at bank
derivation: 398,999 vs 8,822
question: What was the average difference between cash at bank and security deposits for both years?
answer: 402004
derivation: ((398,999 - 8,822) + (417,982 - 4,151)) / 2 
scale: thousand
text: VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL
text: A. Remuneration to Managing Director, Whole-time Directors and / or Manager:

Table:
(` lakh)
Particulars of Remuneration
Name of MD/WTD/Manager
Rajesh Gopinathan Chief Executive Officer and Managing Director
N Ganapathy Subramaniam Chief Operating Officer and Executive Director
Total Amount
Gross salary
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961
115.74
109.02
224.76
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961
126.76
13.30
140.06
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961
-
-
-
2. Stock Option
-
-
-
3.Sweat Equity
-
-
-
4.Commission
1,300.00
900.00
2,200.00
as % of profit
0.03
0.02
0.05
5.Others, Allowances
60.35
138.76
199.11
Total (A)
1,602.85
1,161.08
2,763.93
Ceiling as per the Act (@ 10% of profits calculated under Section 198 of the Companies Act, 2013)
404,348.06

Questions:
question: What is the value of stock option granted to the Chief Executive Officer and Managing Director?
answer: 0
question: What is the value of sweat equity remuneration granted to the Chief Operating Officer and Executive Director?
answer: 0
question: Between the CEO and COO, whose commision is higher?
answer: Chief Executive Officer
question: What is the total gross salary of the CEO and MD?
answer: 242.5
derivation: 115.74+126.76
question: What is the ratio of commision to total gross salary of the COO?
answer: 7.36
derivation: 900/(109.02+13.30)
question: What is difference between the value of Others, Allowances of the CEO and COO?
answer: 78.41
derivation: 138.76-60.35
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The information provided below includes one pension plan which is part of discontinued operations. As such, all related liabilities and expenses are reported in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
text: The components of net periodic pension benefit cost recognized in our Consolidated Statements of Operations for the periods presented are as follows:

Table:
Years Ended December 31,
2019
2018
2017
Service cost
$272
$841
$  —
Interest cost
1,211
802
809
Expected return on plan assets
(615)
(665)
(597)
Amortization of actuarial gains and losses
411
478
503
Net periodic pension cost
$1,279
$1,456
$715

Questions:
question: What was the percentage change in Interest cost between 2018 and 2019?
answer: 51
derivation: (1,211-802)/802
scale: percent
text: Option Exercises and Stock Vested
text: The table below sets forth information concerning the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers.
text: (1) Amounts realized from the vesting of stock awards are calculated by multiplying the number of shares that vested by the fair market value of a share of our common stock on the vesting date.

Table:
Option Awards
Stock Awards
Name
Number of Shares Acquired on Exercise (#)
Value Realized on Exercise ($)
Number of Shares Acquired on Vesting (#)
Value Realized on Vesting ($)
Jon Kirchner
—
—
153,090
3,428,285
Robert Andersen
—
—
24,500
578,806
Paul Davis
—
—
20,500
482,680
Murali Dharan
—
—
15,000
330,120
Geir Skaaden
—
—
21,100
500,804

Questions:
question: How many shares did Jon Kirchner acquire in 2019 through exercise and vesting, respectively?
answer: 0
153,090
question: Which officers are shown in the table?
answer: Jon Kirchner
Robert Andersen
Paul Davis
Murali Dharan
Geir Skaaden
question: What is the average number of shares that the officers acquired on vesting?
answer: 46838
derivation: (153,090+24,500+20,500+15,000+21,100)/5 
question: What is the average value per share that Robert Andersen acquired on vesting?
answer: 23.62
derivation: 578,806/24,500 
question: Who acquired the highest amount of shares on vesting?
answer: Jon Kirchner
derivation: 153,090 is the highest
text: Group and business unit performance factors
text: The underlying values and weightings for each KPI are set and approved by the remuneration committee in advance of each year to determine parameters for the STI in the form of a balanced scorecard. Below is the group STI scorecard for FY19 that applied to the CEO, CFO, executive directors, prescribed officers and other participants:
text: * The actual targets have not been provided as they are linked to budget and considered commercially sensitive information.
text: ** For the key performance indicators within the growth and efficiency strategic objectives, the targeted percentages for “threshold”, “on-target” and
“stretch” as set out above per key performance indicator represent the targeted percentage achievement of the underlying budgeted amounts.

Table:
Strategic objective
Strategic objective weighting
Key performance indicator
Key performance indicator weighting
Score = 50%
Score = 100%
Score = 200%
Growth*,**
60%
Sales volume growth
10%
40,0%
100,0%
140,0%
Absolute gross margin
10%
96,8%
100,0%
103,6%
PBIT
40%
98,6%
100,0%
103,6%
Efficiency*,**
10%
Cost savings initiatives
5%
98,6%
100,0%
123,4%
Net working capital
5%
101,2%
100,0%
97,7%
Reduction in execution-related marketplace incidents year-on-year by
People and sustainability*
30%
Quality
10%
10%
15%
20%
Safety (LTIFR)
10%
120,0%
100,0%
80,0%
BBBEE score
10%
Level 7 (60 to 61)
Level 7 (61.1 to 65)
Level 6

Questions:
question: Which strategic objective has the highest weightage?
answer: Growth
question: How much does net working capital account for in Efficiency? 
answer: 50
derivation: 5%/10%
scale: percent
question: Which key performance indicator accounts for two thirds in Growth?
answer: PBIT
derivation: 40%/60%
question: How many key performance indicators that have the same weightage of 10%?
answer: 5
derivation: Sales volume growth##Absolute gross margin##Quality##Safety (LTIFR)##BBBEE score
text: NOTE 6- continued
text: ¹⁾ For additional information regarding impairment considerations, please refer to note 8.
text: Included in the carrying amount for "Vessels and capitalized dry-docking" are capitalized drydocking costs in the amount of USD 60.7m (2018: USD 67.5m, 2017: USD 68.1m).
text: The sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the Group.

Table:
USDm
2019
2018
2017
Vessels and capitalized dry-docking
Cost:
Balance as of 1 January
1,886.3
1,726.6
1,697.4
Additions
81.3
162.7
103.1
Disposals
-25.6
-30.2
-14.3
Transferred from prepayments
252.3
81.8
-
Transferred to assets held for sale
-130.1
-54.6
-59.6
Balance as of 31 December
2,064.2
1,886.3
1,726.6
Depreciation:
Balance as of 1 January
327.6
264.8
180.0
Disposals
-25.6
-30.2
-14.3
Depreciation for the year
106.5
113.4
113.6
Transferred to assets held for sale
-47.9
-20.4
-14.5
Balance as of 31 December
360.6
327.6
264.8
Impairment:
Balance as of 1 January
162.1
167.3
173.6
Impairment losses on tangible fixed assets
6.0
3.2
3.6
Reversal of impairment ¹⁾
-120.0
-
-
Transferred to assets held for sale
-19.3
-8.4
-9.9
Balance as of 31 December
28.8
162.1
167.3
Carrying amount as of 31 December
1,674.8
1,396.6
1,294.5

Questions:
question: What are the sub-elements under Vessels and capitalized dry-docking in the table?
answer: Cost
Depreciation
Impairment
question: In which year was the impairment losses on tangible fixed assets the largest?
answer: 2019
derivation: 6.0>3.6>3.2
question: What was the change in Additions in 2019 from 2018?
answer: -81.4
derivation: 81.3-162.7
scale: million
question: What was the percentage change in Additions in 2019 from 2018?
answer: -50.03
derivation: (81.3-162.7)/162.7
scale: percent
text: Cloud & Cognitive Software revenue increased in 2018 compared to the prior year with growth in all three lines of business, as reported and adjusted for currency. Within Cognitive Applications, the increase was driven by strong double-digit growth in security services, while growth in Cloud & Data Platforms was led by analytics platforms and integration offerings. Transaction Processing Platforms grew with improved revenue performance sequentially in the fourth-quarter 2018 versus the third-quarter 2018 reflecting clients’ commitment to the company’s platform for the long term and the value it provides in managing mission-critical workloads. Within Cloud & Cognitive Software, cloud revenue of $3.0 billion grew 10 percent as reported and adjusted for currency compared to the prior year.
text: * Recast to reflect segment changes.
text: Gross margin in Cloud & Cognitive Software was impacted by an increased mix toward SaaS, a mix toward security services and increased royalty costs associated with IP licensing agreements compared to the prior year. Pre-tax income improvement year to year was primarily driven by operational efficiencies and mix.

Table:
($ in millions)
For the year ended December 31:
2018*
2017*
Yr.-to-Yr. Percent/ Margin Change
Cloud & Cognitive Software
External gross profit
$17,224
$16,986
1.4%
External gross profit margin
77.6%
78.1%
(0.5)pts.
Pre-tax income
$8,882
$8,068
10.1%
Pre-tax margin
35.0%
32.4%
2.6pts.

Questions:
question: What was the gross profit margin in 2018?
answer: 77.6%
question: What is the increase / (decrease) in the external gross profit from 2017 to 2018?
answer: 238
derivation: 17,224 - 16,986
scale: million
question: What is the average Pre-tax income?
answer: 8475
derivation: (8,882 + 8,068) / 2
scale: million
question: What is the increase / (decrease) in the Pre-tax margin from 2017 to 2018?
answer: 2.6
derivation: 35.0% - 32.4%
scale: percent
text: GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table reconciles the beginning and ending fair value measurements of our servicing liabilities associated with transferring our rights to Charged-Off Receivables during the periods presented.
text: (1) Recognized in other gains (losses), net in the Consolidated Statements of Operations.
text: (2) Represents the reduction of our servicing liabilities due to the passage of time and collection of loan payments.

Table:
Year Ended December 31,
2019
2018
2017
Beginning balance
$3,016
$2,071
$—
Initial obligation from transfer of Charged-Off Receivables(1)
2,705
2,461
2,379
Fair value changes recognized in other gains (losses), net(2)
(1,925)
(1,516)
(308)
Ending balance
$3,796
$3,016
$2,071

Questions:
text: Estimated Future Benefit Payments
text: The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid. Pension benefits are currently paid from plan assets and other benefits are currently paid from corporate assets.

Table:
($ in millions)
Pension Benefits
Other Benefits
2020
$83.0
$14.7
2021
$82.4
$15.1
2022
$82.6
$15.1
2023
$82.4
$15.1
2024
$81.8
$15.1
2025-2029
$395.5
$73.1

Questions:
question: What is the amount of Estimated pension benefit payments expected in 2020?
answer: $83.0
question: What is the  Pension Benefits and Other Benefits for 2021 respectively?
answer: $82.4
$15.1
scale: million
question: In which year from 2020-2024 would the amount for Other Benefits be the lowest?
answer: 2020
derivation: 14.7<15.1
question: What was the change in the amount under other benefits in 2021 from 2020?
answer: 0.4
derivation: 15.1-14.7
scale: million
question: What was the percentage change in the amount under other benefits in 2021 from 2020?
answer: 2.72
derivation: (15.1-14.7)/14.7
scale: percent