tokbokki/tatqa_dataset_filter huggingface dataset:
text: Software Development Costs
text: We capitalize purchased software upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria. We capitalize incurred labor costs for software development from the time technological feasibility of the software is established, or when the preliminary project phase is completed in the case of internal-use software, until the software is available for general release. Research and development costs and other computer software maintenance costs related to software development are expensed as incurred.
text: We estimate the useful life of our capitalized software and amortize its value over that estimated life. If the actual useful life is shorter than our estimated useful life, we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and, accordingly, a write-down of the value of the asset may be recorded as a charge to earnings.
text: Upon the availability for general release, we commence amortization of the capitalized software costs on a product by product basis. Amortization of capitalized software is recorded using the greater of (i) the ratio of current revenues to total and anticipated future revenues for the applicable product or (ii) the straightline method over the remaining estimated economic life, which is estimated to be three to five years.
text: At each balance sheet date, the unamortized capitalized costs of a software product are compared with the net realizable value of that product. The net realizable value is the estimated future gross revenues from that product reduced by the estimated future costs of completing and disposing of that product, including the costs of performing maintenance and client support required to satisfy our responsibility set forth at the time of sale.
text: The amount by which the unamortized capitalized costs of a software product exceed the net realizable value of that asset is written off. If we determine that the value of the capitalized software could not be recovered, a write-down of the value of the capitalized software to its recoverable value is recorded as a charge to earnings. The unamortized balances of capitalized software were as follows:

Table:
December 31,
(In thousands)
2019
2018
Software development costs
$428,641
$317,637
Less: accumulated amortization
(184,712)
(107,977)
Software development costs, net
$243,929
$209,660

Questions:
question: What is the Software development costs in 2019?
answer: $428,641
scale: thousand
question: What is the change in the Software development costs from 2018 to 2019?
answer: 111004
derivation: 428,641 - 317,637
scale: thousand
question: What is the average accumulated amortization for 2018 and 2019?
answer: -146344.5
derivation: -(184,712 + 107,977) / 2
scale: thousand
question: What is the percentage change in Software development costs, net from 2018 to 2019?
answer: 0.16
derivation: 243,929 / 209,660 - 1
scale: percent
text: Volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business.
text: We have experienced significant volatility in our average selling prices, including dramatic declines as noted in the table below, and may continue to experience such volatility in the future. In some prior periods, average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future. Average selling prices for our products that decline faster than our costs could have a material adverse effect on our business, results of operations, or financial condition.

Table:
DRAM
NAND
(percentage change in average selling prices)
2019 from 2018
(30)%
(44)%
2018 from 2017
37%
(8)%
2017 from 2016
19%
(7)%
2016 from 2015
(35)%
(19)%
2015 from 2014
(11)%
(15)%

Questions:
question: What is the percentage change in average selling price of DRAM from 2016 to 2017?
answer: 19%
question: 	 What is the percentage change in average selling price of NAND from 2018 to 2019?
answer: (44)%
question: What is the difference between percentage change in average selling prices of DRAM and NAND in 2019 from 2018?
answer: 14
derivation: 44 - 30 
scale: percent
question: What is the ratio of percentage change in average selling prices of DRAM in '2017 from 2016' to '2018 from 2017'?
answer: 0.51
derivation: 19/37 
question: What is the highest percentage increase in average selling prices of DRAM from 2015 to 2019?
answer: 37
derivation: 37% > 19% > -11% > -30% > -35% 37% is the highest percentage change
scale: percent
text: Expense
text: For the years ended December 31, 2019, 2018, and 2017, Teradyne’s net periodic postretirement benefit cost (income) was comprised of the following:

Table:
2019
2018
2017
(in thousands)
Components of Net Periodic Postretirement Benefit
Cost (income):
Service cost
$41
$39
$34
Interest cost
347
196
201
Amortization of prior service credit
(191)
(373)
(496)
Net actuarial loss
717
25
398
Special termination benefits
—
3,708
591
Total net periodic postretirement benefit cost
914
3,595
728
Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income:
Prior service cost
—
—
—
Reversal of amortization items:
Prior service credit
191
373
496
Total recognized in other comprehensive income
191
373
496
Total recognized in net periodic postretirement cost and other comprehensive income
$1,105
$3,968
$1,224

Questions:
question: What was the service cost in 2019?
answer: $41
scale: thousand
question: What was the interest cost in 2019?
answer: 347
scale: thousand
question: In which year was service cost the largest?
answer: 2019
derivation: 41>39>34
question: What was the change in service cost in 2018 from 2017?
answer: 5
derivation: 39-34
scale: thousand
question: What was the percentage change in service cost in 2018 from 2017?
answer: 14.71
derivation: (39-34)/34
scale: percent
text: Financial information of associates and joint ventures:
text: There is no individually significant associate or joint venture for the Company. For individually immaterial associates and joint ventures, the following tables summarize the amount recognized by the Company at its share of those associates and joint ventures separately.
text: When an associate or a joint venture is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss).
text: Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the years ended December 31, 2017, 2018 and 2019 were NT$45 million, NT$(16) million and NT$(9) million, respectively, which were not included in the following table.
text: The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method was as follows:

Table:
For the years ended December 31,
2017
2018
2019
$NT(In Thousands)
$NT (In Thousands)
$NT (In Thousands)
Profit (loss) from continuing operations
$77,589
$(616,665)
$115,329
Post-tax profit from discontinued operations
80,248
—
—
Other comprehensive income (loss)
526,773
(82,871)
873,308
Total comprehensive income (loss)
$684,610
$(699,536)
$988,637

Questions:
question: What is the average Profit (loss) from continuing operations?
answer: 269861
derivation: (77,589+616,665+115,329) / 3
scale: thousand
question: What is the increase/ (decrease) in Total comprehensive income (loss) from 2018 to 2019?
answer: 289101
derivation: 988,637-699,536
scale: thousand
question: What is the increase/ (decrease) in Profit (loss) from continuing operations from 2018 to 2019?
answer: -501336
derivation: 115,329-616,665
scale: thousand
text: Current assets of continuing operations decreased by €569 million compared to the previous year's figures to €7.8 billion (30/9/2018: €8.3 billion). Cash and cash equivalents in particular contributed to this development with a decrease of €407 million to €0.5 billion (30/9/2018: €0.9 billion).
text: 1 Adjusted for effects of the discontinued business segment.
text: For more information about the development of current assets, see the notes to the consolidated financial statements in the numbers listed in the table.

Table:
€ million
Note no.
30/9/2018
30/9/2018 adjusted1
30/9/2019
Current assets
7,703
8,329
7,761
Inventories
26
2,108
1,905
1,946
Trade receivables
27
571
496
482
Financial assets
1
1
4
Other financial and other non-financial assets
24
913
796
881
Entitlements to income tax refunds
206
202
190
Cash and cash equivalents
29
1,298
906
500
Assets held for sale
30,43
2,605
4,024
3,758

Questions:
question: What was the amount of current assets of continuing operations in FY2019?
answer: 7,761
scale: million
question: What was the amount of cash and cash equivalents in FY2019?
answer: 500
scale: million
question: In which year was the amount of Trade Receivables larger for the FY2018 adjusted figure and FY2019 figures?
answer: 2018 adjusted
derivation: 496>482
question: What was the change in Cash and cash equivalents in FY2019 from FY2018 adjusted?
answer: -406
derivation: 500-906
scale: million
question: What was the percentage change in Cash and cash equivalents in FY2019 from FY2018 adjusted?
answer: -44.81
derivation: (500-906)/906
scale: percent
text: Constant underlying earnings per share
text: Constant underlying earnings per share (constant underlying EPS) is calculated as underlying profit attributable to shareholders’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26% per year in hyperinflationary economies divided by the diluted average number of ordinary share units. This measure reflects the underlying earnings for each ordinary share unit of the Group in constant exchange rates.
text: The reconciliation of underlying profit attributable to shareholders’ equity to constant underlying earnings attributable to shareholders’ equity and the calculation of constant underlying EPS is as follows:
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) See note 7.
text: (c) See pages 28 and 29 for further details.

Table:
€ million
€ million
2019
2018
(Restated)(a)
Underlying profit attributable to shareholders’ equity(b)
6,688
6,345
Impact of translation from current to constant exchange rates and translational hedges
13
46
Impact of price growth in excess of 26% per year in hyperinflationary economies(c)
(108)
(10)
Constant underlying earnings attributable to shareholders’ equity
6,593
6,381
Diluted combined average number of share units (millions of units)
2,626.7
2,694.8
Constant underlying EPS (€)
2.51
2.37

Questions:
question: What is the EPS in 2019?
answer: 2.51
scale: million
question: What is the percentage increase Underlying profit attributable to shareholders’ equity from 2018 to 2019?
answer: 5.41
derivation: 6,688 / 6,345 - 1
scale: percent
question: What is the change in the Diluted combined average number of share units (millions of units) from 2018 to 2019?
answer: -68.1
derivation: 2,626.7 - 2,694.8
scale: million
question: What is the average Constant underlying earnings attributable to shareholders’ equity?
answer: 6487
derivation: (6,593 + 6,381) / 2
scale: million
text: 15 Financial risk management (continued)
text: (c) Liquidity risk
text: Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due.
text: Management also actively monitors rolling forecasts of the Group’s cash and cash equivalents.
text: (i) Maturities of financial liabilities
text: The table below analyses the Group’s financial liabilities into relevant maturity groupings based on their contractual maturities for all non-derivative financial liabilities.
text: The amounts disclosed in the table are the contractual undiscounted cash flows.
text: The cash flows for unsecured notes assume that the early redemption options would not be exercised by the Group.

Table:
Contractual Maturities of Financial Liabilities
Within 12 months
Between 1 and 5 years
Over 5 years
Total contractual cash flows
Carrying amount
2019
$'000
$'000
$'000
$'000
$'000
Trade payables
44,840
-
-
44,840
44,840
Unsecured notes
46,634
900,046
-
946,680
793,849
Lease liabilities
5,008
26,709
167,214
198,931
73,328
Total non-derivatives
96,482
926,755
167,214
1,190,451
912,017
2018
Trade payables
27,640
-
-
27,640
27,640
Unsecured notes
18,750
342,000
-
360,750
296,912
Lease liabilities
641
2,565
5,451
8,657
6,042
Total non-derivatives
47,031
344,565
5,451
397,047
330,594

Questions:
question: What was the value of lease liabilities maturing between 1 and 5 years in 2019?
answer: 26,709
scale: thousand
question: Which financial liabilities in 2019, maturing within 12 months, was the greatest?
answer: Unsecured notes
derivation: 44,840 vs 46,634 vs 5,008
question: What was the 2019 percentage change in carrying amount of total non-derivatives?
answer: 175.87
derivation: (912,017 - 330,594) / 330,594 
scale: percent
question: What was the 2019 percentage change in total contractual cash flows of total non-derivatives?
answer: 199.83
derivation: (1,190,451 - 397,047) / 397,047 
scale: percent
text: RESULTS OF OPERATIONS
text: Revenue
text: (1) Reflects client arrangements (term license, cloud, and maintenance) that are subject to renewal.
text: We expect our revenue mix to continue to shift in favor of our subscription offerings, particularly cloud arrangements, which could result in slower total revenue growth in the near term. Revenue from cloud arrangements is generally recognized over the service period, while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective.
text: Subscription revenue
text: The increase in cloud revenue in 2019 reflects the shift in client preferences to cloud arrangements from other types of arrangements. The increase in term license revenue in 2019 was due to several large, multi-year term license contracts executed in 2019. This increase was partially offset by term license contracts with multi-year committed maintenance periods, where a greater portion of the contract value is allocated to maintenance.
text: The increase in maintenance revenue in 2019 was primarily due to the continued growth in the aggregate value of the installed base of our software and strong renewal rates in excess of 90%
text: Perpetual license
text: The decrease in perpetual license revenue in 2019 reflects the shift in client preferences in favor of our subscription offerings, particularly cloud arrangements
text: Consulting
text: Our consulting revenue fluctuates depending upon the mix of new implementation projects we perform as compared to those performed by our enabled clients or led by our partners. See "Our consulting revenue is significantly dependent upon our consulting personnel implementing new license and cloud arrangements" in Item 1A of this Annual Report for additional information.
text: The decrease in consulting revenue in 2019 was primarily due to a decrease in billable hours.

Table:
(Dollars in thousands)
2019
2018
Change
Cloud
$133,746
15%
82,627
9%
$51,119
62%
Term license
199,433
22%
178,256
20%
21,177
12%
Maintenance
280,580
30%
263,875
30%
16,705
6%
Subscription (1)
613,759
67%
524,758
59%
89,001
17%
Perpetual license
80,015
9%
109,863
12%
(29,848)
(27)%
Consulting
217,609
24%
256,960
29%
(39,351)
(15)%
$911,383
100%
$891,581
100%
$19,802
2%

Questions:
question: What is the percentage change in revenue from Cloud services between 2018 and 2019?
answer: 61.87
derivation: (133,746 - 82,627)/82,627 
scale: percent
question: What is the percentage change in revenue from term license between 2018 and 2019?
answer: 11.88
derivation: (199,433 - 178,256)/178,256 
scale: percent
question: What is the percentage change in revenue from maintenance between 2018 and 2019?
answer: 6.33
derivation: (280,580 - 263,875)/263,875 
scale: percent
text: 7. Balance Sheet Details
text: Cash, cash equivalents, and restricted cash consist of the following:
text: As of December 31, 2019 and December 31, 2018, cash and cash equivalents included $20.4 million and $0 of money market funds, respectively. As of December 31, 2019 and 2018, the Company has restricted cash of $0.4 million and $1.0 million, respectively. The cash is restricted in connection with guarantees for certain import duties and office leases.

Table:
December 31, 2019
December 31, 2018
(in thousands)
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash, cash equivalents and restricted cash
$93,117
$74,191

Questions:
question: What was the Short-term restricted cash in 2019?
answer: 349
scale: thousand
question: What was the change in the cash and cash equivalents from 2018 to 2019?
answer: 19566
derivation: 92,708 - 73,142
scale: thousand
question: What is the average Short-term restricted cash for 2018 and 2019?
answer: 497
derivation: (349 + 645) / 2
scale: thousand
question: In which year was Long-term restricted cash less than 100 thousands?
answer: 2019
derivation: locate and analyze long-term restricted cash in row 5
text: The Group’s revenue mainly comprises the sale of goods in-store and online, and hospitality and leisure services. Revenue is recognised when control of the goods has transferred to the customer or when the service is provided at an amount that reflects the consideration to which the Group expects to be entitled.
text: For sale of goods in-store, control of the goods transfers to the customer at the point the customer purchases the goods in-store. For sale of goods online, control of the goods transfers to the customer at the point the goods are delivered to, or collected by, the customer. Where payment for the goods is received prior to control transferring to the customer, revenue recognition is deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until the goods have been delivered to, or collected by, the customer.
text: Woolworths Rewards points granted by the Group provide customers with a material right to a discount on future purchases. The amounts allocated to Woolworths Rewards points are deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until redeemed by the customer.

Table:
2019
2018
53 WEEKS
52 WEEKS
$M
$M
Sale of goods in-store
54,720
52,533
Sale of goods online
2,534
1,883
Leisure and hospitality services
1,671
1,612
Other
1,059
916
Total
59,984
56,944

Questions:
question: What is the sale of goods in-store in 2019?
answer: 54,720
scale: million
question: What is the average sale of goods in-store for both 2018 and 2019?
answer: 53626.5
derivation: (54,720 + 52,533)/2 
scale: million
question: What is the difference in value for sale of goods online between 2019 and 2018?
answer: 651
derivation: 2,534 - 1,883 
scale: million
question: What proportion does leisure and hospitality services constitute in the total revenue in 2019?
answer: 2.79
derivation: 1,671/59,984 
scale: percent
text: ALTERNATIVE PERFORMANCE MEASURES
text: Net interest-bearing debt:
text: Net interest-bearing debt is defined as borrowings (current and noncurrent) less loans receivables and cash and cash equivalents, including restricted cash. Net interest-bearing debt depicts the net capital resources, which cause net interest expenditure and interest rate risk and which, together with equity, are used to finance the Company’s investments. As such, TORM believes that net interest-bearing debt is a relevant measure which Management uses to measure the overall development of the use of financing, other than equity. Such measure may not be comparable to similarly titled measures of other companies. Net interest-bearing debt is calculated as follows:

Table:
USDm
2019
2018
2017
Borrowings
863.4
754.7
753.9
Loans receivables
-4.6
-
-
Cash and cash equivalents, including restricted cash
-72.5
-127.4
-134.2
Net interest-bearing debt
786.3
627.3
619.7

Questions:
question: In which year was the amount of Borrowings the lowest?
answer: 2017
derivation: 753.9<754.7<863.4
question: What was the change in Net interest-bearing debt in 2019 from 2018?
answer: 159
derivation: 786.3-627.3
scale: million
question: What was the percentage change in Net interest-bearing debt in 2019 from 2018?
answer: 25.35
derivation: (786.3-627.3)/627.3
scale: percent
text: Earnings Per Share
text: Basic earnings per share is computed based on the weighted average number of shares outstanding during the period, excluding unvested restricted stock. Diluted earnings per share is computed based on the weighted average number of shares outstanding during the period increased by the effect of dilutive employee stock awards, including stock options, restricted stock awards and stock purchase plan contracts, using the treasury stock method.
text: The following table presents information necessary to calculate basic and diluted earnings per share (in thousands, except per share data):
text: There were 98,103, 103,547 and 505 potentially dilutive securities excluded from the dilutive share calculation for fiscal 2019, 2018 and 2017, respectively, as their effect was anti-dilutive.

Table:
Fiscal
2019
2018
2017
Weighted average shares outstanding—basic
24,118
24,572
24,487
Dilutive effect of employee stock awards
161
279
290
Weighted average shares outstanding—diluted
24,279
24,851
24,777
Net income from continuing operations
$53,825
$247,360
$208,644
Loss from discontinued operations, net of income taxes
—
(2)
(1,522)
Net income
$53,825
$247,358
$207,122

Questions:
text: NOTE 22. INCOME TAXES
text: Amounts recognized in profit or loss
text: The income tax expense consists of:

Table:
Year ended December 31,
2018
2019
Current:
The Netherlands
(4,128)
(28,409)
Other countries
(6,374)
(9,011)
(10,502)
(37,420)
Deferred:
The Netherlands
1,944
(6,860)
Other countries
(6,878)
(9,370)
Income tax expense
(15,436)
(53,650)

Questions:
question: What is the total current income tax expense for 2019?
answer: (37,420)
question: What is the current income tax expense for The Netherlands in 2018 and 2019 respectively?
answer: (4,128)
(28,409)
question: What is the percentage change in total Income tax expense from 2018 to 2019?
answer: 247.56
derivation: (-53,650-(-15,436))/-15,436
scale: percent
question: What is the Current income tax expense for The Netherlands expressed as a percentage of Total income tax expense?
answer: 52.95
derivation: -28,409/-53,650
scale: percent
question: What is the change in total Current income tax expense from 2018 to 2019?
answer: -26918
derivation: -37,420-(-10,502)