tokbokki/tatqa_dataset_filter huggingface dataset:
text: ITEM 6. SELECTED FINANCIAL DATA
text: The following selected financial data has been derived from our consolidated financial statements (in thousands, except per share data). This data should be read together with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, and the consolidated financial statements and related notes included elsewhere in this annual report. The financial information below is not necessarily indicative of the results of future operations. Future results could differ materially from historical results due to many factors, including those discussed in Item 1A, Risk Factors.
text: (1) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, includes the acquisition of Speedpay as discussed in Note 3, Acquisition, to our Notes to Consolidated Financial Statements in Part IV, Item 15 of this Form 10-K.
text: (2) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, reflects the application of Accounting Standards Update (“ASU”) 2016-02, Leases (codified as “ASC 842”) as discussed in Note 14, Leases, to our Notes to Consolidated Financial Statements.
text: (3) The consolidated balance sheet and statement of operations for the year ended December 31, 2018, reflects the adoption of ASU 2014-09, Revenue from Contracts with Customers (codified as “ASC 606”), as discussed in Note 2, Revenue, to our Notes to Consolidated Financial Statements, including a cumulative adjustment of $244.0 million to retained earnings.
text: (4) The consolidated statement of operations for the year ended December 31, 2017, reflects the Baldwin Hackett & Meeks, Inc. (“BHMI”) judgment. We recorded $46.7 million in general and administrative expense and $1.4 million in interest expense, as discussed in Note 15, Commitments and Contingencies, to our Notes to Consolidated Financial Statements.
text: (5) The consolidated balance sheet and statement of operations for the year ended December 31, 2016, reflects the sale of Community Financial Services assets and liabilities.

Table:
Years Ended December 31,
2019 (1)(2)
2018 (3)
2017 (4)
2016 (5)
2015
Income Statement Data:
Total revenues
$ 1,258,294
$ 1,009,780
$ 1,024,191
$ 1,005,701
$ 1,045,977
Net income
67,062
68,921
5,135
129,535
85,436
Earnings per share:
Basic
$ 0.58
$ 0.59
$ 0.04
$ 1.10
$ 0.73
Diluted
$ 0.57
$ 0.59
$ 0.04
$ 1.09
$ 0.72
Weighted average common shares outstanding:
Basic
116,175
116,057
118,059
117,533
117,465
Diluted
118,571
117,632
119,444
118,847
118,919

Questions:
question: What was the percentage change in net income between 2018 and 2019?
answer: -2.7
derivation: (67,062-68,921)/68,921
scale: percent
question: What was the percentage change in basic earnings per share between 2017 and 2018?
answer: 1375
derivation: ($0.59-$0.04)/$0.04
scale: percent
text: D) SHARE-BASED PAYMENT PLANS
text: The Corporation offers an Employee Stock Purchase Plan for the benefit of its employees and those of its subsidiaries and a Stock Option Plan to its executive officers and designated employees. No more than 10% of the outstanding subordinate voting shares are available for issuance under these plans. Furthermore, the Corporation offers an Incentive Share Unit Plan ("ISU Plan") and a Performance Share Unit Plan ("PSU Plan") for executive officers and designated employees, and a Deferred Share Unit Plan ("DSU Plan") for members of the Board of Directors ("Board").
text: Stock purchase plan The Corporation offers, for the benefit of its employees and those of its subsidiaries, an Employee Stock Purchase Plan, which is accessible to all employees up to a maximum of 7% of their base annual salary and the Corporation contributes 25% of the employee contributions. The subscriptions are made monthly and employee subordinate voting shares are purchased on the stock market.
text: Stock option plan A total of 3,432,500 subordinate voting shares are reserved for the purpose of the Stock Option Plan. The minimum exercise price at which options are granted is equal to the market value of such shares at the time the option is granted. Options vest equally over a period of five years beginning one year after the day such options are granted and are exercisable over ten years.
text: Under the Stock Option Plan, the following options were granted by the Corporation and are outstanding at August 31:
text: (1) For the year ended August 31, 2019, the Corporation granted 97,725 (126,425 in 2018) stock options to Cogeco's executive officers as executive officers of the Corporation. (2) The weighted average share price for options exercised during the year was $92.43 ($83.46 in 2018).

Table:
Years ended August 31,
2019
2018
Options
Weighted average exercise price
Options
Weighted average exercise price
$
$
Outstanding, beginning of the year
819,393
65.27
652,385
56.61
Granted (1)
201,525
65.62
281,350
85.08
Exercised (2)
(170,754)
57.28
(60,337)
57.77
Cancelled
(134,550)
72.43
(54,005)
72.28
Outstanding, end of the year
715,614
65.93
819,393
65.27
Exercisable, end of the year
264,374
55.99
277,108
49.76

Questions:
question: What percentage of outstanding subordinate shares are available for issuance under the corporation offer?
answer: 10%
question: What maximum percentage of employee's base annual salary can be used for Employee Stock Purchase Plan?
answer: 7%
question: What is the total number of shares under Stock option plan A?
answer: 3,432,500 subordinate voting shares
question: What is the increase / (decrease) in the Options Outstanding, beginning of the year shares from 2018 to 2019?
answer: 167008
derivation: 819,393 - 652,385
question: What is the average options granted from 2018 to 2019?
answer: 241437.5
derivation: (201,525 + 281,350) / 2
question: What is the average Outstanding, end of the year options from 2018 to 2019?
answer: 767503.5
derivation: (715,614 + 819,393) / 2
text: Geographic Information
text: The amounts for revenue by region in the following tables are based on the location of customers. The regions in the following table are EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan).
text: Total Revenue by Region

Table:
€ millions
2019
2018
2017
Germany
3,948
3,658
3,352
Rest of EMEA
8,158
7,446
7,063
EMEA
12,105
11,104
10,415
United States
9,085
7,880
7,436
Rest of Americas
2,109
1,832
1,911
Americas
11,194
9,713
9,347
Japan
1,180
963
885
Rest of APJ
3,074
2,928
2,814
APJ
4,254
3,891
3,699
SAP Group
27,553
24,708
23,461

Questions:
question: What is the amount for EMEA in 2019?
answer: 12,105
scale: million
question: What is the amount for APJ in 2018?
answer: 3,891
scale: million
question: In which year was the amount for Germany the largest?
answer: 2019
derivation: 3,948>3,658>3,352
question: What was the change in APJ in 2019 from 2018?
answer: 363
derivation: 4,254-3,891
scale: million
question: What was the percentage change in APJ in 2019 from 2018?
answer: 9.33
derivation: (4,254-3,891)/3,891
scale: percent
text: 14. Restructuring and Related Charges
text: Following is a summary of the Company’s restructuring and related charges (in thousands):
text: (1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
text: (2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.

Table:
Fiscal Year Ended August 31,
2019
2018
2017(2)
Employee severance and benefit costs
$16,029
$16,269
$56,834
Lease costs
(41)
1,596
3,966
Asset write-off costs
(3,566)
16,264
94,346
Other costs
13,492
2,773
5,249
Total restructuring and related charges(1)
$25,914
$36,902
$160,395

Questions:
text: Debt
text: Our funding requirements are continually monitored and we execute our strategies to manage the overall asset and liability profile. Additionally, we maintain sufficient flexibility to access global funding sources as needed.
text: Total debt of $62,899 million increased $17,087 million from December 31, 2018, driven by issuances of $32,415 million; partially offset by debt maturities of $12,673 million and a decrease in commercial paper of $2,691 million.
text: Non-Global Financing debt of $38,173 million increased $23,587 million from prior year-end levels primarily driven by issuances to fund the Red Hat acquisition.
text: Global Financing debt of $24,727 million decreased $6,500 million from December 31, 2018, primarily due to the wind down of OEM IT commercial financing operations.
text: Global Financing provides financing predominantly for IBM’s external client assets, as well as for assets under contract by other IBM units. These assets, primarily for GTS, generate long-term, stable revenue streams similar to the Global Financing asset portfolio. Based on their attributes, these GTS assets are leveraged with the balance of the Global Financing asset base.
text: The debt used to fund Global Financing assets is composed of intercompany loans and external debt. Total debt changes generally correspond with the level of client and commercial financing receivables, the level of cash and cash equivalents, the change in intercompany and external payables and the change in intercompany investment from IBM. The terms of the intercompany loans are set by the company to substantially match the term, currency and interest rate variability underlying the financing receivable and are based on arm’s-length pricing. The Global Financing debt-to-equity ratio remained at 9 to 1 at December 31, 2019.
text: As previously stated, we measure Global Financing as a stand-alone entity, and accordingly, interest expense relating to debt supporting Global Financing’s external client and internal business is included in the “Global Financing Results of Operations” and in note D, “Segments.” In the Consolidated Income Statement, the external debt-related interest expense supporting Global Financing’s internal financing to IBM is reclassified from cost of financing to interest expense.

Table:
($ in millions)
At December 31:
2019
2018
Total company debt
$62,899
$45,812
Total Global Financing segment debt
$24,727
$31,227
Debt to support external clients
21,487
27,536
Debt to support internal clients
3,239
3,690
Non-Global Financing debt
38,173
14,585

Questions:
question: What was the increase / (decrease) in the total company debt from 2018 to 2019?
answer: 17087
derivation: 62,899 - 45,812
scale: million
question: What was the average Debt to support external clients?
answer: 24511.5
derivation: (21,487 + 27,536) / 2
scale: million
question: What is the percentage increase / (decrease) in the Non-Global Financing debt from 2018 to 2019?
answer: 161.73
derivation: 38,173 / 14,585 - 1
scale: percent
text: Disaggregation of Revenue
text: The following table presents the Company's revenue disaggregated by major product category (amounts in thousands):
text: Software and hardware revenue is generated from on premise software license sales, as well as sales of hardware scanner boxes and on premise appliance products. Service and other revenue is generated from the sale of transactional SaaS products and services, maintenance associated with the sale of software and hardware, and consulting and professional services.

Table:
Twelve Months Ended September 30,
2019
2018
2017
Major product category
Deposits software and hardware
$41,860
$33,071
$25,407
Deposits service and other
15,170
8,437
6,963
Deposits revenue
57,030
41,508
32,370
Identity verification software and hardware
4,985
7,627
4,240
Identity verification service and other
22,575
14,424
8,780
Identity verification revenue
27,560
22,051
13,020
Total revenue
$84,590
$63,559
$45,390

Questions:
question: What is the proportion of deposits revenue over total revenue in 2017?
answer: 0.71
derivation: 32,370/45,390 
question: Which year had the greatest amount of total revenue?
answer: 2019
derivation: 84,590> 63,559> 45,390
text: 8. Other income, net
text: Other income, net consists of the following (in millions):

Table:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Interest income
$ 88
$ 79
$ 44
Interest expense
(58)
(62)
(52)
Other income, net
17
24
8
Other income, net
$ 47
$ 41
$ —

Questions:
text: Historical Cash Flows
text: The following table sets forth our cash flows for the periods indicated (in thousands):

Table:
Year Ended December 31,
2019
2018
2017
Cash flows from operating activities
$47,112
$60,710
$57,187
Cash flows used in investing activities
(73,414)
(13,377)
(168,795)
Cash flows (used in) / from financing activities
(130)
2,399
67,303

Questions:
question: What was the percentage change in the Cash flows (used in) / from financing activities between 2017 and 2018?
answer: -96.44
derivation: (2,399-67,303)/67,303
scale: percent
text: (1) Exclude adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018.
text: During the third quarter of fiscal 2018, the Canadian broadband services segment implemented a new customer management system, replacing 22 legacy systems. While the customer management system was still in the stabilization phase, contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018. Contact center and marketing operations had returned to normal at the end of the first quarter of 2019.
text: Variations of each services are also explained as follows:
text: INTERNET Fiscal 2019 fourth-quarter Internet service customers net additions stood at 2,540 compared to net losses of 2,965 for the same period of the prior year mainly due to: • the ongoing interest in high speed offerings; • the sustained interest in bundle offers; and • the increased demand from Internet resellers; partly offset by • competitive offers in the industry.
text: VIDEO Fiscal 2019 fourth-quarter video service customers net losses stood at 8,164 compared to 15,953 for the same period of the prior year as a result of: • highly competitive offers in the industry; and • a changing video consumption environment; partly offset by • customers' ongoing interest in digital advanced video services; and • customers' interest in video services bundled with fast Internet offerings.
text: TELEPHONY Fiscal 2019 fourth-quarter telephony service customers net additions amounted to 2,778 compared to net losses 16,900 for the same period of the prior year mainly due to: • more telephony bundles due to additional promotional activity in the second half of fiscal 2019; and • growth in the business sector; partly offset by • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only.

Table:
Net additions (losses)
Net additions (losses)
Three months ended August 31,
Three months ended August 31,
August 31, 2019
2019
2018(1)
Primary service units
1,810,366
(2,846)
(35,818)
Internet service customers
788,243
2,540
(2,965)
Video service customers
649,583
(8,164)
(15,953)
Telephony service customers
372,540
2,778
(16,900)

Questions:
question: What is the increase/ (decrease) Primary service units of Net additions (losses) from 2018 to 2019?
answer: 32972
derivation: (-2,846)-(-35,818)
question: What is the increase/ (decrease) Internet service customers of Net additions (losses) from 2018 to 2019?
answer: 5505
derivation: 2,540-(-2,965)
question: What is the increase/ (decrease) Video service customers of Net additions (losses) from 2018 to 2019?
answer: 7789
derivation: (-8,164)-(-15,953)
text: Note 8 — Property, Plant and Equipment, net
text: The components of property, plant and equipment, net, are:
text: The estimated useful lives of buildings and improvements and rental property are twenty to twenty-five years. The estimated useful lives of furniture and equipment range from three to eight years. Depreciation expense from continuing operations was $1.5 million and $1.2 million for 2019 and 2018, respectively.
text: The Company leases a portion of its headquarters facility to various tenants. Net rent received from these leases totaled $0.3 million and $0.4 million for 2019 and 2018, respectively.

Table:
December 31,
(in thousands)
2019
2018
Land
$199
$199
Building and improvements
6,983
6,983
Rental property
2,749
2,749
Software
12,015
2,226
Furniture and equipment
11,755
10,274
Construction in process
480
8,519
34,181
30,950
Less accumulated depreciation
(19,830)
(18,375)
$ 14,351
$ 12,575

Questions:
question: What is the change in Furniture and equipment between December 31, 2018 and 2019?
answer: 1481
derivation: 11,755-10,274
scale: thousand
question: What is the change in accumulated depreciation between December 31, 2018 and 2019?
answer: 1455
derivation: 19,830-18,375
scale: thousand
question: What is the average Furniture and equipment for December 31, 2018 and 2019?
answer: 11014.5
derivation: (11,755+10,274) / 2
scale: thousand
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: We have established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends, and other information.
text: Accounts Receivable and Allowance for Doubtful Accounts — Accounts receivable are recorded at net realizable value. We maintain a credit approval process and we make significant judgments in connection with assessing our customers’ ability to pay. Despite this assessment, from time to time, our customers are unable to meet their payment obligations. We continuously monitor our customers’ credit worthiness and use our judgment in establishing a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified. While such credit losses have historically been within our expectations and the provisions established, there is no assurance that we will continue to experience the same credit loss rates that we have in the past. For example, in the fourth quarter, we increased our allowance for doubtful accounts by $4.2 million relating to a customer exposure in China resulting from economic softness and funding delays causing uncertainty in large program timing which uncertainty is now exacerbated by the spreading Coronavirus. A significant change in the liquidity or financial position of our customers could have a material adverse impact on the collectability of accounts receivable and our future operating results.
text: Changes in allowance for doubtful accounts are summarized as follows:

Table:
Years Ended December 31,
2019
2018
Balances at beginning of period
$1,856
$1,748
Additions from acquisition
1,884
416
Additions - charged to expense
4,207
109
Deductions - write-offs, net of recoveries
(202)
(417)
Balances at end of period
$7,745
$1,856

Questions:
question: What was the percentage change in the balances at beginning of period between 2018 and 2019?
answer: 6.18
derivation: ($1,856-$1,748)/$1,748
scale: percent
text: The Company utilized the Black-Scholes option pricing model to value the stock options. The Company used an expected life as defined under the simplified method, which is using an average of the contractual term and vesting period of the stock options. The risk-free interest rate used for the award is based on the U.S. Treasury yield curve in effect at the time of grant. The Company accounted for forfeitures as they occur. The historical volatility was calculated based upon implied volatility of the Company's historical stock prices.
text: The fair value of 2019 and 2018 stock options was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions:
text: As of December 31, 2019, there was approximately $419,000 of unrecognized stock-based compensation expense related to outstanding 2019 stock options, expected to be recognized over 3.4 and approximately $418,000 of unrecognized stock-based compensation expense related to outstanding 2018 stock options, expected to be recognized over 2.4 years. There was no unrecognized stock-based compensation expense relating stock options granted prior to 2018.

Table:
2019
2018
Weighted-average fair value of options granted per share
$8.78
$6.63
Historical volatility
60%
46%
Risk-free interest rate
2.10%
2.84%
Dividend yield
—
—
Expected life in years
3.6
5.7

Questions:
text: Foreign Currency Analysis
text: We generate a significant amount of our revenue in the United States, Germany, Japan, the United Kingdom and Canada
text: The following table shows the impact of foreign exchange rate changes on our net revenue and total spend:
text: (1) Please refer to the Glossary of Terms for the definitions of our constant currency growth rates.
text: Changes in the value of the U.S. dollar may have a significant effect on net revenue, total spend, and income (loss) from operations in future periods. We use foreign currency contracts to reduce the exchange rate effect on a portion of the net revenue of certain anticipated transactions but do not attempt to completely mitigate the impact of fluctuations of such foreign currency against the U.S. dollar.

Table:
Fiscal Year Ended January 31, 2019
Percent change compared to prior fiscal year (as reported)
Constant currency percent change compared to prior fiscal year (1)
Positive/negative/neutral impact from foreign exchange rate changes
Revenue
25%
24%
Positive
Total spend
1%
1%
Neutral

Questions:
question: What is the impact of foreign exchange rate changes on net revenue?
answer: Positive
question: How much did the foreign exchange rate changes impact percent change in revenue?
answer: 1
derivation: 25%-24% 
scale: percent
question: How much did the foreign exchange rate changes impact percent change in total spend?
answer: 0
derivation: 1%-1% 
scale: percent
text: 3. VOYAGE REVENUES
text: Our voyage revenues consist of time charter revenues and spot charter revenues with the following split:
text: *Spot charter revenues for 2019 and 2018 are presented in accordance we ASC 606 Revenue from Contracts with Customers. The comparative information for 2017 has not been restated.

Table:
All amounts in USD ‘000 
2019
2018
2017
Spot charter revenues*
283,007
259,978
257,495
Time charter revenues  
34,213
29,038
39,646
Total Voyage Revenues  
317,220
289,016
297,141

Questions:
question: What are the respective spot charter revenues in 2018 and 2019?
answer: 259,978
283,007
scale: thousand
question: What are the respective time charter revenues in 2018 and 2019?
answer: 29,038
34,213
scale: thousand
question: What are the respective total voyage revenues in 2018 and 2019?
answer: 289,016
317,220
scale: thousand
question: What is the value of the 2019 spot charter revenues as a percentage of the 2018 spot charter revenues?
answer: 108.86
derivation: 283,007/259,978 
scale: percent
question: What is the value of the 2019 time charter revenues as a percentage of the 2018 time charter revenues?
answer: 117.82
derivation: 34,213/29,038 
scale: percent
question: What is the value of the 2019 total voyage revenue as a percentage of the 2018 total voyage revenues?
answer: 109.76
derivation: 317,220/289,016 
scale: percent