diff --git "a/data/compshort_test-00000-of-00001.json" "b/data/compshort_test-00000-of-00001.json" new file mode 100644--- /dev/null +++ "b/data/compshort_test-00000-of-00001.json" @@ -0,0 +1,10402 @@ +[ + { + "question": "If long term debt 1-3 years was 1,000,000 thousands, what would be the change between the long-term debt 1-3 years and 3-5 years? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-0", + "paragraphs": [ + "\n|(In thousands)|Less than 1 Year|1 -3 Years|3 -5 Years|Thereafter|Total|\n|Long-term debt|$ 18,350|$ 521,700|$ 1,729,663|$ \u2014|$ 2,269,713|\n|Interest on long-term debt obligations (1)|128,731|246,834|65,552|\u2014|441,117|\n|Finance leases|10,280|8,285|3,404|6,604|28,573|\n|Operating leases|7,860|10,751|5,660|10,691|34,962|\n|Unconditional purchase obligations:||||||\n|Unrecorded (2)|36,488|37,830|19,954|1,371|95,643|\n|Recorded (3)|98,035|\u2014|\u2014|\u2014|98,035|\n|Pension funding (4)|33,861|64,311|65,959|\u2014|164,131|\n Contractual Obligations As of December 31, 2019, our contractual obligations were as follows: (1) Interest on long-term debt includes amounts due on fixed and variable rate debt. As the rates on our variable debt are subject to change, the rates in effect at December 31, 2019 were used in determining our future interest obligations. Expected settlements of interest rate swap agreements were estimated using yield curves in effect at December 31, 2019. (2) Unrecorded purchase obligations include binding commitments for future capital expenditures and service and maintenance agreements to support various computer hardware and software applications and certain equipment. If we terminate any of the contracts prior to their expiration date, we would be liable for minimum commitment payments as defined by the contractual terms of the contracts. (3) Recorded obligations include amounts in accounts payable and accrued expenses for external goods and services received as of December 31, 2019 and expected to be settled in cash. (4) Expected contributions to our pension and post-retirement benefit plans for the next 5 years. Actual contributions could differ from these estimates and extend beyond 5 years. Defined Benefit Pension Plans As required, we contribute to qualified defined pension plans and non-qualified supplemental retirement plans (collectively the \u201cPension Plans\u201d) and other post-retirement benefit plans, which provide retirement benefits to certain eligible employees. Contributions are intended to provide for benefits attributed to service to date. Our funding policy is to contribute annually an actuarially determined amount consistent with applicable federal income tax regulations. The cost to maintain our Pension Plans and future funding requirements are affected by several factors including the expected return on investment of the assets held by the Pension Plans, changes in the discount rate used to calculate pension expense and the amortization of unrecognized gains and losses. Returns generated on the Pension Plans assets have historically funded a significant portion of the benefits paid under the Pension Plans. We used a weighted-average expected long-term rate of return of 6.97% and 7.03% in 2019 and 2018, respectively. As of January 1, 2020, we estimate the longterm rate of return of Plan assets will be 6.25%. The Pension Plans invest in marketable equity securities which are exposed to changes in the financial markets. If the financial markets experience a downturn and returns fall below our estimate, we could be required to make material contributions to the Pension Plans, which could adversely affect our cash flows from operations. Net pension and post-retirement costs were $11.5 million, $5.6 million and $3.8 million for the years ended December 31, 2019, 2018 and 2017, respectively. We contributed $27.5 million, $26.2 million and $12.5 million in 2019, 2018 and 2017, respectively to our Pension Plans. For our other post-retirement plans, we contributed $8.5 million, $9.7 million and $6.5 million in 2019, 2018 and 2017, respectively. In 2020, we expect to make contributions totaling approximately $25.0 million to our Pension Plans and $8.9 million to our other post-retirement benefit plans. Our contribution amounts meet the minimum funding requirements as set forth in employee benefit and tax laws. See Note 11 to the consolidated financial statements for a more detailed discussion regarding our pension and other post-retirement plans.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage increase in the total trade and other payables from 2018 to 2019 if the amount in 2019 is now 17,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-1", + "paragraphs": [ + "\n|Consolidated|||\n||2019|2018|\n||US$\u2019000|US$\u2019000|\n|Trade payables|3,492|2,016|\n|Deferred consideration|888|643|\n|Other payables|11,898|9,488|\n||16,278|12,147|\n Note 12. Current liabilities - trade and other payables Accounting policy for trade and other payables\u00a0\n\nThese amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition. Deferred consideration\u00a0\n\nThe payable represents the obligation to pay consideration following the acquisition of a business or assets and is deferred based on passage of time. It is measured at the present value of the estimated liability.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in total backlog in 2019 from 2018 be if the amount in 2019 was $3,365 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-2", + "paragraphs": [ + "\n|||Fiscal Year End|\n||2019|2018|\n|||(in millions)|\n|Transportation Solutions|$ 1,639|$ 1,779|\n|Industrial Solutions|1,315|1,245|\n|Communications Solutions|361|441|\n|Total|$ 3,315|$ 3,465|\n Seasonality and Backlog We experience a slight seasonal pattern to our business. Overall, the third and fourth fiscal quarters are typically the strongest quarters of our fiscal year, whereas the first fiscal quarter is negatively affected by holidays and the second fiscal quarter may be affected by adverse winter weather conditions in some of our markets. Certain of our end markets experience some seasonality. Our sales in the automotive market are dependent upon global automotive production, and seasonal declines in European production may negatively impact net sales in the fourth fiscal quarter. Also, our sales in the energy market typically increase in the third and fourth fiscal quarters as customer activity increases. Customer orders typically fluctuate from quarter to quarter based upon business and market conditions. Backlog is not necessarily indicative of future net sales as unfilled orders may be cancelled prior to shipment of goods. Backlog by reportable segment was as follows: We expect that the majority of our backlog at fiscal year end 2019 will be filled during fiscal 2020.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Methane Princess lease security deposit movements between 2018 and 2019 if amount in 2018 was (2,900) thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-3", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Balances due (to)/from Golar Partners and its subsidiaries (iii)|(2,708)|4,091|\n|Methane Princess lease security deposit movements (vii)|(2,253)|(2,835)|\n|Total|(4,961)|1,256|\n Receivables (payables): The balances with Golar Partners and subsidiaries as of December 31, 2019 and 2018 consisted of the following: (iii) Interest income on short-term loan, balances due(to)/from Golar Partners and its subsidiaries - Receivables and payables with Golar Partners and its subsidiaries comprise primarily of unpaid management fees and expenses for management, advisory and administrative services, dividends in respect of the Hilli Common Units and other related party arrangements including the Hilli Disposal. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Partners and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. In November 2019, we loaned $15.0 million to Golar Partners, with interest of LIBOR plus 5.0%. The loan was fully repaid, including interest of $0.1 million, in December 2019. (vii) Methane Princess lease security deposit movements - This represents net advances from Golar Partners since its IPO, which correspond with the net release of funds from the security deposits held relating to a lease for the Methane Princess. This is in connection with the Methane Princess tax lease indemnity provided to Golar Partners under the Omnibus Agreement. Accordingly, these amounts will be settled as part of the eventual termination of the Methane Princess lease.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the average basic earnings per share over the 3 year period from 2017 to 2019, if the basic earnings per share in 2017 was $4.29 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-4", + "paragraphs": [ + "\n|(In millions, except earnings per share)||||\n|Year Ended June 30,|2019|2018|2017|\n|Net income available for common shareholders (A)|$ 39,240|$ 16,571|$ 25,489|\n|Weighted average outstanding shares of common stock (B)|7,673|7,700|7,746|\n|Dilutive effect of stock-based awards|80|94|86|\n|Common stock and common stock equivalents (C)|7,753|7,794|7,832|\n|Earnings Per Share||||\n|Basic (A/B)|$ 5.11|$ 2.15|$ 3.29|\n|Diluted (A/C)|$ 5.06|$ 2.13|$ 3.25|\n NOTE 2 \u2014 EARNINGS PER SHARE Basic earnings per share (\u201cEPS\u201d) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards. The components of basic and diluted EPS were as follows: Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the ratio of International\u2019s consolidated total to Pinnacle Foods\u2019 consolidated total if International\u2019s consolidated total was $0.85 million?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-5", + "paragraphs": [ + "\n||International|Pinnacle Foods|Corporate|Total|\n|Other cost of goods sold|$\u2014|$3.7|$\u2014|$3.7|\n|Total cost of goods sold .|\u2014|3.7|\u2014|3.7|\n|Severance and related costs|0.7|0.6|110.8|112.1|\n|Accelerated depreciation|\u2014|\u2014|4.7|4.7|\n|Contract/lease termination .|\u2014|0.8|0.3|1.1|\n|Consulting/professional fees .|0.2|\u2014|38.1|38.3|\n|Other selling, general and administrative expenses .|0.1|\u2014|8.2|8.3|\n|Total selling, general and administrative expenses|1.0|1.4|162.1|164.5|\n|Consolidated total|$1.0|$5.1|$162.1|$168.2|\n Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\u00a0 During fiscal 2019, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan: Included in the above results are $163.5 million of charges that have resulted or will result in cash outflows and $4.7 million in non-cash charges.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Wireless Test in 2019 from 2018 be if the amount in 2019 was 42.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-6", + "paragraphs": [ + "\n||2019|2018|\n||(in millions)||\n|Semiconductor Test|$543.2|$367.5|\n|System Test|206.0|149.5|\n|Wireless Test|42.9|32.0|\n|Industrial Automation|17.9|19.7|\n||$810.0|$568.7|\n Backlog At December 31, 2019 and 2018, our backlog of unfilled orders in our four reportable segments was as follows: Customers may delay delivery of products or cancel orders suddenly and without advanced notice, subject to possible cancellation penalties. Due to possible customer changes in delivery schedules and cancellation of orders, our backlog at any particular date is not necessarily indicative of the actual sales for any succeeding period. Delays in delivery schedules or cancellations of backlog during any particular period could have a material adverse effect on our business, financial condition or results of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in unrecognised tax benefits between December 31, 2019 and 2018 if the value for 2019 decreases by 239 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-7", + "paragraphs": [ + "\n||December 31,|||\n||2019|2018|2017|\n|Unrecognized tax benefits at January 1, |(7,113 ) |(7,419 ) |(6,938 ) |\n|Gross amount of increases in unrecognized tax benefits as a\nresult of tax positions taken during a prior period|(2,428 ) |(873 ) |(789 ) |\n|Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period|445|233|145|\n|Gross amount of increases in unrecognized tax benefits as a\nresult of tax positions taken during the current period|(2,489 ) |(78 ) |-|\n|Reductions to unrecognized tax benefits relating to settlements with taxing authorities|-|349|-|\n|Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations|346|675|163|\n|Unrecognized tax benefits at December 31, |(11,239 ) |(7,113 ) |(7,419 ) |\n A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended December 31,\n2019, 2018 and 2017 (in thousands): Our unrecognized tax benefits totaled $11.2 million and $7.1 million as of December 31, 2019 and 2018, respectively. Included in these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively, which, if recognized, would affect the effective tax rate.\nthese amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively,\nwhich, if recognized, would affect the effective tax rate. We recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense. For the years ended December 31, 2019, 2018 and 2017, the Company recognized the following income tax expense: $0.5 million, $0.5 million, and $0.3 million, respectively, for the potential payment of interest and penalties. Accrued interest and penalties were $1.7 million and $2.1 million for the years ended December 31, 2019 and 2018. We conduct business globally and, as a result, files income tax returns in the United State federal jurisdiction and in many state and foreign jurisdictions. We are generally no longer subject to U.S. federal, state, and local, or non-US income tax examinations for the years before 2012. Due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020, the Company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $3.1 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Leasehold improvements in 2020 was 210 million, what would be the change from 2018 to 2020? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-8", + "paragraphs": [ + "\n||January 3, 2020|December 28, 2018|\n||(in millions)||\n|Computers and other equipment|$259|$233|\n|Leasehold improvements|203|206|\n|Office furniture and fixtures|37|36|\n|Buildings and improvements|23|56|\n|Land|4|40|\n|Construction in progress|104|15|\n||630|586|\n|Less: accumulated depreciation and amortization|(343)|(349)|\n||$ 287|$ 237|\n Note 12\u2014Property, Plant and Equipment Property, plant and equipment, net consisted of the following: Depreciation expense was $61 million, $56 million and $55 million for fiscal 2019, 2018 and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in liquefaction services revenue between 2018 and 2019 if the amount in 2019 was 150,710 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-9", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Statement of income|||\n|Liquefaction services revenue|218,096|127,625|\n|Realized and unrealized (losses)/gains on the oil derivative instrument|(26,001)|16,767|\n|Statement of cash flows|||\n|Net debt repayments|(243,513)|(30,300)|\n|Net debt receipts|129,454|\u2014|\n Summarized financial information of Hilli LLC The most significant impacts of Hilli LLC VIE's operations on our consolidated statements of income and consolidated statements of cash flows, as of December 31, 2019 and 2018, are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 average amount of ordinary shares as at 31 March if 2018 ordinary shares as at 31 March was 28,814,803,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-10", + "paragraphs": [ + "\n|||2019||2018|\n||Number|\u20acm|Number|\u20acm|\n|Ordinary shares of 2020\u204421 US cents each allotted, issued and fully paid:1, 2|||||\n|1 April|28,814,803,308|4,796|28,814,142,848|4,796|\n|Allotted during the year3|454,870|\u2013|660,460|\u2013|\n|31 March|28,815,258,178|4,796|28,814,803,308|4,796|\n 6. Called up share capital Accounting policies Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs. Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of \u00a31 each in issue 2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of \u20ac264 million (2018: \u20ac356 million). The market value of shares held was \u20ac2,566 million (2018: \u20ac4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling \u00a31.72 billion with a 2 year maturity date in 2021 and \u00a31.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of \u00a31.3505 per share. For further details see note 20 \u201cBorrowings and capital resources\u201d in the consolidated financial statements. 3 Represents US share awards and option scheme awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If cost of revenue in 2019 was 1,000.0 million, what would be the average cost of revenue for 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-11", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Net revenue|$696.1|$793.6|$(97.5)|\n|Cost of revenue|684.9|779.1|(94.2)|\n|Selling, general and administrative|8.2|9.4|(1.2)|\n|Depreciation and amortization|0.3|0.3|\u2014|\n|Other operating expense|4.5|\u2014|4.5|\n|Income (loss) from operations|(1.8)|$4.8|$(6.6)|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Telecommunications Segment Net revenue: Net revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $97.5 million to $696.1 million from $793.6 million for the year ended December 31, 2018. The decrease can be attributed to changes in our customer mix, fluctuations in wholesale voice termination volumes and market pressures, which resulted in a decline in revenue contribution. Cost of revenue: Cost of revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $94.2 million to $684.9 million from $779.1 million for the year ended December 31, 2018. The decrease was directly correlated to the fluctuations in wholesale voice termination volumes, in addition to a slight reduction in margin mix attributed to market pressures on call termination rates. Selling, general and administrative: Selling, general and administrative expenses from our Telecommunications segment for the year ended December 31, 2019 decreased $1.2 million to $8.2 million from $9.4 million for the year ended December 31, 2018. The decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense. Other operating expense: $4.5 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill as a result of declining performance at the segment.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total stock-based compensation expense related to research, development, and other related costs from 2017 to 2019 if the expense related to research, development, and other related costs in 2018 was $11,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-12", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Research, development and other related costs|$14,643|$13,168|$13,277|\n|Selling, general and administrative|16,911|17,843|20,185|\n|Total stock-based compensation expense|$31,554|$31,011|$33,462|\n Stock-based Compensation Expense The following table sets forth our stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017 (in thousands): Stock-based compensation awards include employee stock options, restricted stock awards and units, and employee stock purchases. For the year ended December 31, 2019, stock-based compensation expense was $31.6 million, of which $0.2 million related to employee stock options, $29.1 million related to restricted stock awards and units and $2.3 million related to employee stock purchases. For the year ended December 31, 2018, stock-based compensation expense was $31.0 million, of which $0.4 million related to employee stock options, $28.0 million related to restricted stock awards and units and $2.6 million related to employee stock purchases. The increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the Net Total property, plant and equipment in 2019 was $600 thousand, what is the new percentage decrease in net total property, plant and equipment from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-13", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Building and improvements|$1,273|$1,273|\n|Scientific equipment|597|598|\n|Computer hardware and software|106|107|\n|Machinery and equipment|274|275|\n|Land and improvements|162|162|\n|Other personal property|70|70|\n|Office equipment|27|27|\n||2,509|2,512|\n|Less: accumulated depreciation|(1,969)|(1,906)|\n|Total property, plant and equipment, net|$ 540|$ 606|\n NOTE 5 \u2013 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is summarized as follows (in thousands): We do not have leasehold improvements nor do we have capitalized leases. Costs of betterments are capitalized while maintenance costs and repair costs are charged to operations as incurred. When a depreciable asset is retired from service, the cost and accumulated depreciation will be removed from the respective accounts. Depreciation expense was $66 thousand and $73 thousand for each of the years ended December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Small and Medium Business value in 2019 increased to 15,554 million what would be the revised change? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-14", + "paragraphs": [ + "\n||||(dollars in millions) Increase/ (Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Global Enterprise |$ 10,818|$ 11,201|$ (383)|(3.4)%|\n|Small and Medium Business |11,464|10,752|712|6.6|\n|Public Sector and Other |5,922|5,833|89|1.5|\n|Wholesale |3,239|3,748|(509)|(13.6)|\n|Total Operating Revenues(1) |$ 31,443|$ 31,534|$ (91)|(0.3)|\n|Connections (\u2018000):(2)|||||\n|Wireless retail postpaid connections |25,217|23,492|1,725|7.3|\n|Fios Internet connections |326|307|19|6.2|\n|Fios video connections |77|74|3|4.1|\n|Broadband connections |489|501|(12)|(2.4)|\n|Voice connections |4,959|5,400|(441)|(8.2)|\n|Net Additions in Period (\u2018000):(3)|||||\n|Wireless retail postpaid |1,391|1,397|(6)|(0.4)|\n|Wireless retail postpaid phones |698|625|73|11.7|\n|Churn Rate:|||||\n|Wireless retail postpaid |1.24%|1.19%|||\n|Wireless retail postpaid phones |0.99%|0.98%|||\n Operating Revenues and Selected Operating Statistics (1) Service and other revenues included in our Business segment amounted to approximately $27.9 billion and $28.1 billion for the years ended December 31, 2019 and 2018, respectively. Wireless equipment revenues included in our Business segment amounted to approximately $3.5 billion and $3.4 billion for the years ended December 31, 2019 and 2018, respectively. (2) As of end of period (3) Includes certain adjustments Business revenues decreased $91 million, or 0.3%, during 2019 compared to 2018, primarily due to decreases in Global Enterprise and Wholesale revenues, partially offset by increases in Small and Medium Business and Public Sector and Other revenues. Global Enterprise Global Enterprise offers services to large businesses, which are identified based on their size and volume of business with Verizon, as well as non-U.S. public sector customers. Global Enterprise revenues decreased $383 million, or 3.4%, during 2019 compared to 2018, primarily due to declines in traditional data and voice communication services as a result of competitive price pressures. These revenue decreases were partially offset by increases in wireless service revenue. Small and Medium Business Small and Medium Business offers wireless services and equipment, tailored voice and networking products, Fios services, IP networking, advanced voice solutions, security and managed information technology services to our U.S.-based customers that do not meet the requirements to be categorized as Global Enterprise. Small and Medium Business revenues increased $712 million, or 6.6%, during 2019 compared to 2018, primarily due to an increase in wireless postpaid service revenue of 11.7% as a result of increases in the amount of wireless retail postpaid connections. These increases were further driven by increased wireless equipment revenue resulting from a shift to higher priced units in the mix of wireless devices sold and increases in the number of wireless devices sold, increased revenue related to our wireless device protection package, as well as increased revenue related to Fios services. These revenue increases were partially offset by revenue declines related to the loss of voice and DSL service connections. Small and Medium Business Fios revenues totaled $915 million and increased $110 million, or 13.7%, during 2019 compared to 2018, reflecting the increase in total connections, as well as increased demand for higher broadband speeds. Public Sector and Other Public Sector and Other offers wireless products and services as well as wireline connectivity and managed solutions to U.S. federal, state and local governments and educational institutions. These services include the business services and connectivity similar to\u00a0the products and services offered by Global Enterprise, in each case, with features and pricing designed to address the needs of governments and educational institutions. Public Sector and Other revenues increased $89 million, or 1.5%, during 2019 compared to 2018, driven by increases in networking and wireless postpaid service revenue as a result of an increase in wireless retail postpaid connections. Wholesale Wholesale offers wireline communications services including data, voice, local dial tone and broadband services primarily to local, long distance, and wireless carriers that use our facilities to provide services to their customers. Wholesale revenues decreased $509 million, or 13.6%, during 2019 compared to 2018, primarily due to declines in core data and traditional voice services resulting from the effect of technology substitution and continuing contraction of market rates due to competition.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Total cost of revenue in 2018 was 160,000 thousands, what would be the average for 2017-2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-15", + "paragraphs": [ + "\n||Year ended December 31,||\n|(In thousands)|2018|2017|\n|Major income and expense line items related to Netsmart:|||\n|Revenue:|||\n|Software delivery, support and maintenance|$214,065|$198,204|\n|Client services|131,166|110,430|\n|Total revenue|345,231|308,634|\n|Cost of revenue:|||\n|Software delivery, support and maintenance|60,100|51,079|\n|Client services|94,061|78,317|\n|Amortization of software development and acquisition related assets|34,357|29,876|\n|Total cost of revenue|188,518|159,272|\n|Gross profit|156,713|149,362|\n|Selling, general and administrative expenses|125,807|85,583|\n|Research and development|25,315|17,937|\n|Amortization of intangible and acquisition-related assets|24,029|16,409|\n|Income from discontinued operations of Netsmart|(18,438)|29,433|\n|Interest expense|(59,541)|(49,939)|\n|Other income|101|925|\n|Loss from discontinued operations of Netsmart before income taxes|(77,878)|(19,581)|\n|Income tax benefit|22,933|45,253|\n|(Loss) income from discontinued operations, net of tax for Netsmart|$(54,945)|$25,672|\n Netsmart Discontinued Operation On December 31, 2018, we sold all of the Class A Common Units of Netsmart held by the Company in exchange for $566.6 million in cash plus a final settlement as determined following the closing. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is reported as a discontinued operation as a result of the sale. Refer to Note 4, \u201cBusiness Combinations and Other Investments\u201d for additional information about this transaction. The following table summarizes Netsmart\u2019s major income and expense line items as reported in the consolidated statements of operations for the years ended December 31, 2018 and 2017: (1) Activity includes both Netsmart and intercompany transactions that would not have been eliminated if Netsmart\u2019s results were not consolidated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage of shares granted as a percentage of the number of outstanding shares at 2018 if the number of shares outstanding is instead 34,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-16", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Exercise Price|\n|Outstanding at September 2018|33,800|$ 77.85|\n|Granted|5,450|84.00|\n|Exercised|(2,800)|79.22|\n|Forfeited/Expired|\u2014|\u2014|\n|Outstanding at September 2019|36,450|$ 78.67|\n The following is a summary of stock option activity during fiscal 2019: Net income before income taxes included compensation expense related to the amortization of the Company\u2019s stock option awards of $0.1 million during both fiscal 2019 and fiscal 2018. At September 2019, total unamortized compensation expense related to stock options was approximately $0.3 million. This unamortized compensation expense is expected to be amortized over approximately the next 38 months. The aggregate intrinsic value of stock options exercisable was approximately $0.2 million and $0.3 million at September 2019 and September 2018, respectively. The total intrinsic value of stock options exercised was $0.1 million in both fiscal 2019 and fiscal 2018. The total fair value of stock options vested was $0.4 million during both fiscal 2019 and fiscal 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in balance of Deferred income tax assets and Deferred revenue at February 28, 2018 if Deferred revenue is now $40,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-17", + "paragraphs": [ + "\n||Balance at|ASC 606|Balance at|\n||February 28, 2018|Adjustments|March 1, 2018|\n||Assets|||\n|Prepaid expenses and other current assets (1)|$12,000|1,891|$13,891|\n|Deferred income tax assets|31,581|532|32,113|\n|Other assets (1)|18,829|3,145|21,974|\n|||||\n||Liabilities and Stockholders' Equity|||\n|Deferred revenue|$17,757|2,156|19,913|\n|Other non-current liabilities|24,249|5,007|29,256|\n|||||\n||Stockholders' equity|||\n As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands): (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 average sales of goods and services to associates if 2018 sales of goods and services to associates was 23 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-18", + "paragraphs": [ + "\n||2019|2018|2017|\n||\u20acm|\u20acm|\u20acm|\n|Sales of goods and services to associates|27|19|37|\n|Purchase of goods and services from associates|3|1|90|\n|Sales of goods and services to joint arrangements|242|194|19|\n|Purchase of goods and services from joint arrangements|192|199|183|\n|Net interest income receivable from joint arrangements1|96|120|87|\n|Trade balances owed:||||\n|by associates|1|4|\u2013|\n|to associates|3|2|1|\n|by joint arrangements|193|107|158|\n|to joint arrangements|25|28|15|\n|Other balances owed by joint arrangements1|997|1,328|1,209|\n|Other balances owed to joint arrangements1|169|150|127|\n 29. Related party transactions The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 \u201cInvestments in associates and joint arrangements\u201d, note 24 \u201cPost employment benefits\u201d and note 22 \u201cDirectors and key management compensation\u201d). Transactions with joint arrangements and associates Related party transactions with the Group\u2019s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements. No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below. Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates. Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the amount in other assets in 2018 increased by 30,000 thousand, what will be the percentage from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-19", + "paragraphs": [ + "\n||2019|2018|\n|Operating lease assets (1)|$145,711|$\u2014|\n|Indirect tax receivables .|9,446|22,487|\n|Notes receivable (2)|8,194|8,017|\n|Income taxes receivable .|4,106|4,444|\n|Equity method investments (3) .|2,812|3,186|\n|Derivative instruments (4) .|139|\u2014|\n|Deferred rent .|\u2014|27,249|\n|Other .|79,446|33,495|\n|Other assets|$249,854|$98,878|\n Other assets Other assets consisted of the following at December 31, 2019 and 2018 (in thousands): (1)\u00a0\u00a0\u00a0 See Note 10. \"Leases\" to our consolidated financial statements for discussion of our lease arrangements. (1)\u00a0\u00a0\u00a0 (2)\u00a0 \u00a0 In April 2009, we entered into a credit facility agreement with a solar power project entity of one of our customers for an available amount of \u20ac17.5 million to provide financing for a PV solar power system. The credit facility bears interest at 8.0% per annum, payable quarterly, with the full amount due in December 2026. As of December 31, 2019 and 2018, the balance outstanding on the credit facility was \u20ac7.0 million ($7.8 million and $8.0 million, respectively). (3)\u00a0 \u00a0 In June 2015, 8point3 Energy Partners LP (the \u201cPartnership\u201d), a limited partnership formed by First Solar and SunPower Corporation (collectively the \u201cSponsors\u201d), completed its initial public offering (the \u201cIPO\u201d). As part of the IPO, the Sponsors contributed interests in various projects to OpCo in exchange for voting and economic interests in the entity, and the Partnership acquired an economic interest in OpCo using proceeds from the IPO. In June 2018, we completed the sale of our interests in the Partnership and its subsidiaries to CD Clean Energy and Infrastructure V JV, LLC, an equity fund managed by Capital Dynamics, Inc. and certain other co-investors and other parties, and received net proceeds of $240.0 million after the payment of fees, expenses, and other amounts. We accounted for our interests in OpCo, a subsidiary of the Partnership, under the equity method of accounting as we were able to exercise significant influence over the Partnership due to our representation on the board of directors of its general partner and certain of our associates serving as officers of its general partner. During the year ended December 31, 2018, we recognized equity in earnings, net of tax, of $39.7 million from our investment in OpCo, including a gain of $40.3 million, net of tax, for the sale of our interests in the Partnership and its subsidiaries. During the year ended December 31, 2018, we received distributions from OpCo of $12.4 million. In connection with the IPO, we also entered into an agreement with a subsidiary of the Partnership to lease back one of our originally contributed projects, Maryland Solar, until December 31, 2019. Under the terms of the agreement, we made fixed rent payments to the Partnership\u2019s subsidiary and were entitled to all of the energy generated by the project. Due to certain continuing involvement with the project, we accounted for the leaseback agreement as a financing transaction until the sale of our interests in the Partnership and its subsidiaries in June 2018. Following the sale of such interests, the Maryland Solar project qualified for sale-leaseback accounting, and we recognized net revenue of $32.0 million from the sale of the project. (4)\u00a0 \u00a0 See Note 9. \u201cDerivative Financial Instruments\u201d to our consolidated financial statements for discussion of our derivative instruments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If net cash provided by operating activities in 2019 is now $167.9 million, what is the new difference in net cash provided by operating activities in 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-20", + "paragraphs": [ + "\n|||Fiscal year ended January 31,||\n|(in millions)|2019|2018|2017|\n|Net cash provided by operating activities|$377.1|$0.9|$169.7|\n|Net cash (used in) provided by investing activities|(710.4)|506.4|272.0|\n|Net cash provided by (used in) financing activities|151.9|(656.6)|(578.3)|\n LIQUIDITY AND CAPITAL RESOURCES Our primary source of cash is from the sale of our software and related services. Our primary use of cash is payment of our operating costs, which consist primarily of employee-related expenses, such as compensation and benefits, as well as general operating expenses for marketing, facilities and overhead costs. In addition to operating expenses, we also use cash to fund our stock repurchase program and invest in our growth initiatives, which include acquisitions of products, technology and businesses. See further discussion of these items below. At January 31, 2019, our principal sources of liquidity were cash, cash equivalents, and marketable securities totaling $953.6 million and net accounts receivable of $474.3 million On December 17, 2018, Autodesk entered into a new Credit Agreement (the \u201cCredit Agreement\u201d) for an unsecured revolving loan facility in the aggregate principal amount of $650.0 million, with an option to request increases in the amount of the credit facility by up to an additional $350.0 million. The Credit Agreement replaced and terminated our $400.0 million Amended and Restated Credit Agreement. The maturity date on the line of credit facility is December 2023. At January 31, 2019, Autodesk had no outstanding borrowings on this line of credit. As of March 25, 2019, we have no amounts outstanding under the credit facility. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on our covenant requirements. If we are unable to remain in compliance with the covenants, we will not be able to draw on our credit facility. On December 17, 2018, we also entered into a Term Loan Agreement (the \u201cTerm Loan Agreement\u201d) which provided for a delayed draw term loan facility in the aggregate principal amount of $500.0 million. On December 19, 2018, we borrowed a $500.0 million term loan under the Term Loan Agreement in connection with the acquisition of PlanGrid. See Part II, Item 8,Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on the Term Loan Agreement terms and Part II, Item 8, Note 6, \"Acquisitions\" for further discussion on the PlanGrid acquisition. In addition to the term loan, as of January 31, 2019, we have $1.6 billion aggregate principal amount of Notes outstanding. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion. Our cash and cash equivalents are held by diversified financial institutions globally. Our primary commercial banking relationship is with Citigroup and its global affiliates. In addition, Citibank N.A., an affiliate of Citigroup, is one of the lead lenders and agent in the syndicate of our $650.0 million line of credit. Long-term cash requirements for items other than normal operating expenses are anticipated for the following: repayment of debt; common stock repurchases; the acquisition of businesses, software products, or technologies complementary to our business; and capital expenditures, including the purchase and implementation of internal-use software applications Our cash, cash equivalents, and marketable securities balances are concentrated in a few locations around the world, with substantial amounts held outside of the United States. As of January 31, 2019, approximately 52% of our total cash or cash equivalents and marketable securities are located in foreign jurisdictions and that percentage will fluctuate subject to business needs. There are several factors that can impact our ability to utilize foreign cash balances, such as foreign exchange restrictions, foreign regulatory restrictions or adverse tax costs. The Tax Act includes a mandatory one-time tax on accumulated earnings of foreign subsidiaries and generally eliminates U.S. taxes on foreign subsidiary distributions in future periods. As a result, earnings in foreign jurisdictions are generally available for distribution to the U.S. with little to no incremental U.S. taxes. We regularly review our capital structure and consider a variety of potential financing alternatives and planning strategies to ensure we have the proper liquidity available in the locations in which it is needed. We expect to meet our liquidity needs through a combination of current cash balances, ongoing cash flows, and external borrowings. Cash from operations could also be affected by various risks and uncertainties, including, but not limited to the risks detailed in Part I, Item 1A titled \u201cRisk Factors.\u201d However, based on our current business plan and revenue prospects, we believe that our existing balances, our anticipated cash flows from operations and our available credit facility will be sufficient to meet our working capital and operating resource expenditure requirements for at least the next 12 months. Our revenue, earnings, cash flows, receivables, and payables are subject to fluctuations due to changes in foreign currency exchange rates, for which we have put in place foreign currency contracts as part of our risk management strategy. See Part II, Item 7A, \u201cQuantitative and Qualitative Disclosures about Market Risk\u201d for further discussion. Net cash provided by operating activities of $377.1 million for fiscal 2019 consisted of $371.8 million of non-cash expenses, including stock-based compensation expense, restructuring charges, net, depreciation, amortization and accretion expense, offsetting our net loss of $80.8 million, and included $86.1 million of cash flow provided by changes in operating assets and liabilities. The primary working capital source of cash was an increase in deferred revenue from $1,955.1 million as of January 31, 2018, to $2,091.4 million as of January 31, 2019. The primary working capital uses of cash were decreases in accounts payable and other accrued liabilities. Net cash used in investing activities was $710.4 million for fiscal 2019 and was primarily due to acquisitions, net of cash acquired and purchases of marketable securities. These cash outflows were partially offset by sales and maturities of marketable securities. At January 31, 2019, our short-term investment portfolio had an estimated fair value of $67.6 million and a cost basis of $62.8 million. The portfolio fair value consisted of $60.3 million of trading securities that were invested in a defined set of mutual funds as directed by the participants in our Deferred Compensation Plan (see Note 7, \u201cDeferred Compensation,\u201d in the Notes to Consolidated Financial Statements for further discussion) and $7.3 million invested in other available-for-sale shortterm securities. Net cash provided by financing activities was $151.9 million in fiscal 2019 and was primarily due to proceeds from debt issuance, net of discount and proceeds from issuance of stock. These cash inflows were partially offset by repurchases of our common stock and taxes paid related to net share settlement of equity awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2018 if adjusted EBITDA for Telematics Systems was $30,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-21", + "paragraphs": [ + "\n||Fiscal years ended||||\n||February 28,||||\n|(In thousands)|2019|2018|$ Change|% Change|\n||Segment||||\n|Telematics Systems|$40,821|$48,943|$(8,122)|(17.0%)|\n|Software & Subscription Services|13,093|8,233|4,860|59.0%|\n|Corporate Expense|(5,699)|(4,794)|(905)|19.0%|\n|Total Adjusted EBITDA|$48,215|$52,382|$(4,167)|(8.0%)|\n Profitability Measures Net Income: Our net income in the fiscal year ended February 28, 2019 was $18.4 million as compared to net income of $16.6 million in the same period last year. The increase is due to a $11.7 million increase in operating income, $3.0 million increase in investment income and $12.0 million decrease in income tax provision. The increase in operating income was primarily attributable to $21.0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in Note 19 and partially offset by $8.0 million of restructuring expense. Adjusted EBITDA for Telematics Systems in the fiscal year ended February 28, 2019 decreased $8.1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018. These factors were coupled with higher operating expenses in Telematics Systems as a result of increased headcount and outsourced professional service fees. Adjusted EBITDA for Software and Subscription Services increased $4.9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our Italia market and higher gross profit from our fleet management services. See Note 20 for reconciliation of Adjusted EBITDA by reportable segments and a reconciliation to GAAP-basis net income (loss).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If revenue in three months ended August 31, 2019 was 600,000 thousands, what was the increase / (decrease) from three months ended August 31, 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-22", + "paragraphs": [ + "\n|Three months ended August 31,|2019 (1)|2018 (2)|Change|Change in constant currency|Foreign exchange impact|\n|(in thousands of dollars, except percentages)|$|$|%|%|$|\n|Revenue|583,673|566,184|3.1|2.7|2,427|\n|Operating expenses|302,833|297,977|1.6|1.1|1,441|\n|Management fees \u2013 Cogeco Inc.|5,230|4,796|9.0|9.0|-|\n|Adjusted EBITDA|275,610|263,411|4.6|4.3|986|\n|Adjusted EBITDA margin|47.2%|46.5%||||\n OPERATING AND FINANCIAL RESULTS (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued\noperations. For further details, please consult the \"Accounting policies\" and \"Discontinued operations\" sections. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the total net property and equipment between 2019 and 2020 if the total net property and equipment in 2020 was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-23", + "paragraphs": [ + "\n||January 1, 2020|February 1, 2019|\n|United States|$860|$849|\n|International|209|113|\n|Total|$1,069|$962|\n Long-lived assets by geographic area, which primarily include property and equipment, net, as of the periods presented were as follows (table in millions): No individual country other than the U.S. accounted for 10% or more of these assets as of January 31, 2020 and February 1, 2019 VMware\u2019s product and service solutions are organized into three main product groups: \u2022 Software-Defined Data Center \u2022 Hybrid and Multi-Cloud Computing \u2022 Digital Workspace\u2014End-User Computing VMware develops and markets product and service offerings within each of these three product groups. Additionally, synergies are leveraged across these three product areas. VMware\u2019s products and service solutions from each of its product groups may also be bundled as part of an enterprise agreement arrangement or packaged together and sold as a suite. Accordingly, it is not practicable to determine revenue by each of the three product groups described above.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the total number of shares purchased by August 31 2019 if Accenture did not purchase any shares in July?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-24", + "paragraphs": [ + "\n|Period|Total Number of Shares Purchased|Average Price Paid per Share (1)|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)|Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)|\n|||||(in millions of U.S. dollars)|\n|June 1, 2019 \u2014 June 30, 2019|801,659|$183.18|785,600|$3,924|\n|July 1, 2019 \u2014 July 31, 2019|462,629|$194.65|442,846|$3,832|\n|August 1, 2019 \u2014 August 31, 2019|850,036|$193.23|819,861|$3,674|\n|Total (4)|2,114,324|$189.73|2,048,307||\n Purchases of Accenture plc Class\u00a0A Ordinary Shares The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u2014Liquidity and Capital Resources\u2014Share Purchases and Redemptions.\u201d (1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture. (2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly\nannounced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During\nthe fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this\nprogram for an aggregate price of $389 million. The open-market purchase program does not have an expiration\ndate (3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc (4)\u00a0During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Employee related liabilities in 2019 increased to 429 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-25", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|Employee related liabilities|375|384|\n|Employee compensated absences|138|125|\n|Taxes other than income taxes|53|60|\n|Advances|63|77|\n|Payables to equity-method investments|\u2014|49|\n|Derivative instruments|7|34|\n|Provision for restructuring|10|22|\n|Defined benefit plans \u2013 current portion|10|12|\n|Defined contribution plans \u2013 accrued benefits|20|18|\n|Other long-term benefits \u2013 current portion|7|6|\n|Royalties|21|26|\n|Current lease obligation|55|\u2014|\n|Deferred consideration for business combinations|10|\u2014|\n|Others|62|61|\n|Total|831|874|\n Other payables and accrued liabilities consisted of the following: Derivative instruments are further described in Note 27. As of December 31, 2019, payables to equity-method investments was nil compared to $49 million as of December 31, 2018, as a result of the wind-down of the joint venture with Ericsson. On January 1, 2019, the Company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities. The impact of the adoption of this new guidance is further described in Note 11. Other payables and accrued liabilities also include individually insignificant amounts as of December 31, 2019 and December 31, 2018, presented cumulatively in line \u201cOthers\u201d.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average expected life over 2018 and 2019 be if the expected life for 2019 is 6 years?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-26", + "paragraphs": [ + "\n||2019|2018|\n|Weighted average fair value per option granted|$2.34|$2.13|\n|Weighted average share price|$58|$57|\n|Weighted average exercise price|$58|$56|\n|Expected dividend growth|5%|5%|\n|Expected volatility|14%|12%|\n|Risk-free interest rate|2%|2%|\n|Expected life (years)|4|4|\n ASSUMPTIONS USED IN STOCK OPTION PRICING MODEL The fair value of options granted was determined using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period. The following table shows the principal assumptions used in the valuation. Expected dividend growth is commensurate with BCE\u2019s dividend growth strategy. Expected volatility is based on the historical volatility of BCE\u2019s share price. The risk-free rate used is equal to the yield available on Government of Canada bonds at the date of grant with a term equal to the expected life of the options\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the company's asset-backed short term investments between 2018 and 2019 if the investment in 2019 is increased by $500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-27", + "paragraphs": [ + "\n||December 31||\n||2019|2018|\n||(in thousands)||\n|Government|$1,012|$\u2014|\n|Asset Backed|4,854|1,786|\n|Industrial|5,034|2,381|\n|Financial|6,879|7,136|\n||$17,779|$11,303|\n NOTE 3 - SHORT TERM INVESTMENTS The Company's short term investments are classified as below with maturities of twelve months or less, unrealized gains and losses were immaterial for the periods presented:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Siemens orders in 2018 increased by 15%, what is the percentage increase / (decrease) in the orders for Siemens from 2019 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-28", + "paragraphs": [ + "\n|||Fiscal year||% Change|\n|(in millions of \u20ac)|2019|2018|Actual|Comp.|\n|Europe, C. I. S., Africa, Middle East|44,360|42,782|4%|4%|\n|therein: Germany|12,282|11,729|5%|4 %|\n|Americas|23,796|22,115|8%|3%|\n|therein: U. S.|17,993|16,012|12%|6%|\n|Asia, Australia|18,693|18,147|3%|2%|\n|therein: China|8,405|8,102|4%|3%|\n|Siemens|86,849|83,044|5 %|3 %|\n|therein: emerging markets1|27,607|28,272|(2) %|(2) %|\n 1 As defined by the International Monetary Fund. Revenue related to external customers went up moderately yearover- year on growth in nearly all industrial businesses. SGRE and Siemens Healthineers posted the highest growth rates, while revenue at Gas and Power declined moderately in a difficult market environment. The revenue decline in emerging markets was due mainly to lower revenue in Egypt, where in fiscal 2018 Gas and Power recorded sharply higher revenue from large orders. Revenue in Europe, C. I. S., Africa, Middle East increased moderately on growth in a majority of industrial businesses, driven by substantial growth at SGRE. Gas and Power posted a clear decline in a difficult market environment. In Germany, revenue was up moderately with significant growth in Mobility and Gas and Power, partly offset by a decline in SGRE. In the Americas, revenue came in clearly higher year-over-year, benefiting from positive currency translation effects. Siemens Healthineers, Smart Infrastructure and Gas and Power recorded the largest increases, while SGRE posted clearly lower revenue in the region. In the U. S., all industrial businesses posted higher revenues year-over-year, with SGRE and Smart Infrastructure recording the strongest growth rates. Revenue in Asia, Australia rose moderately year-over-year on growth in the majority of industrial businesses, led by Siemens Healthineers and Digital Industries. Gas and Power and SGRE posted lower revenue year-over-year. In China, revenue was also\nup in the majority of industrial businesses, led by Siemens Healthineers. In contrast, SGRE posted substantially lower revenue year-over-year in that country.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in total financial expenses in 2019 from 2018 be if the amount in 2019 was $42.3 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-29", + "paragraphs": [ + "\n|USDm|2019|2018|2017|\n|Financial income||||\n|Interest income from cash and cash equivalents, including restricted cash \u00b9\u207e|2.5|2.7|1.6|\n|Exchange rate adjustments, including gain from forward exchange rate contracts|0.3|0.6|2.7|\n|Total|2.8|3.3|4.3|\n|Financial expenses||||\n|Interest expenses on mortgage and bank debt \u00b9\u207e|39.3|35.7|33.3|\n|Exchange rate adjustments, including loss from forward exchange rate contracts|0.2|0.1|3.2|\n|Commitment fee|1.9|2.6|2.4|\n|Other financial expenses|0.5|0.9|1.7|\n|Total|41.9|39.3|40.6|\n|Total financial items|-39.1|-36.0|-36.3|\n NOTE 9 \u2013 FINANCIAL ITEMS \u00b9\u207e Interest for financial assets and liabilities not at fair value through profit and loss.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net income attributable to ON Semiconductor Corporation in 2019 increased to 398.4 million, what would be the revised change from December 31, 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-30", + "paragraphs": [ + "\n|||Year ended December 31,||\n||2019|2018|2017|\n|Net income attributable to ON Semiconductor Corporation|$211.7|$627.4|$810.7|\n|Basic weighted average common shares outstanding|410.9|423.8|421.9|\n|Add: Incremental shares for:||||\n|Dilutive effect of share-based awards|1.9|4.3|5.5|\n|Dilutive effect of convertible notes|3.2|7.8|0.9|\n|Diluted weighted average common shares outstanding|416.0|435.9|428.3|\n|Net income per common share attributable to ON Semiconductor Corporation:||||\n|Basic|$0.52|$1.48|$1.92|\n|Diluted|$0.51|$1.44|$1.89|\n Earnings Per Share Calculations of net income per common share attributable to ON Semiconductor Corporation are as follows (in millions, except per share data): Basic income per common share is computed by dividing net income attributable to ON Semiconductor Corporation by the weighted average number of common shares outstanding during the period. To calculate the diluted weighted-average common shares outstanding, the number of incremental shares from the assumed exercise of stock options and assumed issuance of shares relating to RSUs is calculated by applying the treasury stock method. Share-based awards whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net income per share calculation. The excluded number of anti-dilutive share-based awards was approximately 0.8 million, 0.6 million and 0.2 million for the years ended December 31, 2019, 2018 and 2017, respectively. The dilutive impact related to the Company\u2019s 1.00% Notes and 1.625% Notes is determined in accordance with the net share settlement requirements, under which the Company\u2019s convertible notes are assumed to be convertible into cash up to the par value, with the excess of par value being convertible into common stock. Additionally, if the average price of the Company\u2019s common stock exceeds $ 25.96 per share, with respect to the 1.00% Notes, or $30.70 per share, with respect to the 1.625% Notes, during the relevant reporting period, the effect of the additional potential shares that may be issued related to the warrants that were issued concurrently with the issuance of the convertible notes will also be included in the calculation of diluted weighted-average common shares outstanding. Prior to conversion, the convertible note hedges are not considered for purposes of the earnings per share calculations, as their effect would be anti-dilutive. Upon conversion, the convertible note hedges are expected to offset the dilutive effect of the 1.00% Notes and 1.625% Notes, respectively, when the stock price is above $18.50 per share, with respect to the 1.00% Notes, and $20.72 per share, with respect to the 1.625% Notes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in comprehensive income between 2017 and 2018 if comprehensive income in 2018 was $60,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-31", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Net income|$67,062|$68,921|$5,135|\n|Other comprehensive income (loss):||||\n|Foreign currency translation adjustments|1,034|-15,261|16,744|\n|Total other comprehensive income (loss)|1,034|(15,261 )|16,744|\n|Comprehensive income|$68,096|$53,660|$21,879|\n ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands) The accompanying notes are an integral part of the consolidated financial statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in METRO AG in 2019 from 2018 be if the amount in 2019 was 833 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-32", + "paragraphs": [ + "\n||2018|2019|\n|METRO|86,239|82,979|\n|METRO Germany|11,816|11,760|\n|METRO Western Europe (excl.Germany)|24,073|24,044|\n|METRO Russia|13,884|12,288|\n|METRO Eastern Europe (excl.Russia)|28,264|27,589|\n|METRO Asia|8,202|7,298|\n|Others|6,916|7,067|\n|METROAG|863|837|\n|Total|94,018|90,883|\n DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS Full-time equivalents1 as of the closing date of 30/9 1 Excluding METRO China.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net debt receipts between 2018 and 2019 if the amount in 2018 was 100,250 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-33", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Statement of income|||\n|Liquefaction services revenue|218,096|127,625|\n|Realized and unrealized (losses)/gains on the oil derivative instrument|(26,001)|16,767|\n|Statement of cash flows|||\n|Net debt repayments|(243,513)|(30,300)|\n|Net debt receipts|129,454|\u2014|\n Summarized financial information of Hilli LLC The most significant impacts of Hilli LLC VIE's operations on our consolidated statements of income and consolidated statements of cash flows, as of December 31, 2019 and 2018, are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Current income tax expense in December 31, 2019 reduced to 22,984 thousand, what would be the revised change between 2018 and 2019)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-34", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Current|(25,563)|(17,458)|(11,997)|\n|Deferred|81|(2,266)|(235)|\n|Income tax expense|(25,482)|(19,724)|(12,232)|\n The components of the provision for income tax expense are as follows: Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels. The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the company's shares outstanding at September 2018 and 2019 if the number of shares outstanding in 2019 is increased by 5,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-35", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Exercise Price|\n|Outstanding at September 2018|33,800|$ 77.85|\n|Granted|5,450|84.00|\n|Exercised|(2,800)|79.22|\n|Forfeited/Expired|\u2014|\u2014|\n|Outstanding at September 2019|36,450|$ 78.67|\n The following is a summary of stock option activity during fiscal 2019: Net income before income taxes included compensation expense related to the amortization of the Company\u2019s stock option awards of $0.1 million during both fiscal 2019 and fiscal 2018. At September 2019, total unamortized compensation expense related to stock options was approximately $0.3 million. This unamortized compensation expense is expected to be amortized over approximately the next 38 months. The aggregate intrinsic value of stock options exercisable was approximately $0.2 million and $0.3 million at September 2019 and September 2018, respectively. The total intrinsic value of stock options exercised was $0.1 million in both fiscal 2019 and fiscal 2018. The total fair value of stock options vested was $0.4 million during both fiscal 2019 and fiscal 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Settlements in 2019 increases to 334, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-36", + "paragraphs": [ + "\n|($ in millions)||||\n||2019|2018|2017|\n|Balance at January 1|$6,759|$ 7,031|$3,740|\n|Additions based on tax positions related to the current year|816|394|3,029|\n|Additions for tax positions of prior years|779|1,201|803|\n|Reductions for tax positions of prior years (including impacts due to a lapse of statute)|(922)|(1,686)|(367)|\n|Settlements|(286)|(181)|(174)|\n|Balance at December 31|$7,146|$ 6,759|$7,031|\n The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations. The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company\u2019s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If vested Weighted-Average Grant-Date Fair Value were 12.00, what would be the difference between the vested and granted Weighted-Average Grant-Date Fair Value?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-37", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Grant-Date Fair Value|\n|||(per share)|\n|Outstanding at April 1, 2018|243,354|$10.78|\n|Granted|265,452|14.66|\n|Vested|(197,917)|12.74|\n|Forfeited|(73,743)|11.3|\n|Outstanding at March 31, 2019|237,146|$13.46|\n Restricted Shares We granted shares to certain of our Directors, executives and key employees under the 2016 and 2011 Plans, the vesting of which is service-based. The following table summarizes the activity during the twelve months ended March 31, 2019 for restricted shares awarded under the 2016 and 2011 Plans: The weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date. During fiscal 2019, a total of 197,917 shares, net of 47,146 shares withheld from the vested restricted shares to cover the employee's minimum applicable income taxes, were issued from treasury. The shares withheld were returned to treasury shares.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the number of Technicians employed reduce to 6,016 in 2017, what is the revised average? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-38", + "paragraphs": [ + "\n|||As of December 31,||\n||2017|2018|2019|\n|Employees||||\n|Engineers|11,846|11,651|11,328|\n|Technicians|7,432|7,494|7,416|\n|Administrative Staff|798|784|833|\n|Total|20,076|19,929|19,577|\n As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees. Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees\u2019 subscription. Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019. Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total payment due to Manoj Shetty from all causes if the total payment is halved and then further decreased by 5,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-39", + "paragraphs": [ + "\n|Type of Payment|Termination by Systemax without \u201cCause\u201d or Resignation by Employee for \u201cgood reason\u201d ($)|Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($) Termination Due to Death or Total Disability ($)|Change In Control Only ($)|Termination by Systemax without \u201cCause\u201d or Resignation by Employee for \u201cgood reason\u201d within a certain period of time following a Change in Control ($)|\n|Cash Compensation (Salary & Non-Equity Incentive Compensation Cash Compensation (Salary & Non-Equity Incentive|-|-|-|-|\n|Value of Accelerated Vesting of Stock Option Awards|-|-|-|74,100 (1)|\n|Value of Accelerated Vesting of Restricted Stock Unit Awards|-|-|-|-|\n|Value of Accelerated Vesting of Performance Restricted Stock Unit Awards|- -|204,000 (2)|-|204,000 (2)|\n|Medical and Other Benefits|-|-|-|-|\n|Total|-|204,000|-|278,100|\n Manoj Shetty (1) Represents accelerated vesting of 20,687 stock options. Pursuant to Mr. Shetty's stock option agreement (January 17, 2019), if Mr.\nShetty\u2019s employment is terminated without cause or for good reason within six months following a \u201cchange in control\u201d, he will become\nimmediately vested in all outstanding unvested stock options, and all of Mr. Shetty\u2019s outstanding options shall remain exercisable in\naccordance with their terms, but in no event for less than 90 days after such termination (2) Represents accelerated vesting of 8,107 unvested performance restricted stock units. Pursuant to Mr. Shetty's performance restricted\nstock unit agreement (dated January 17, 2019), if Mr. Shetty\u2019s employment is terminated without cause or for good reason within six\nmonths following a \u201cchange in control\u201d or if Mr. Shetty's employment is terminated due to death or total disability, all non-vested units\nshall accelerate and be vested as of the date of termination.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in stock compensation between 2018 and 2019 if stock compensation in 2018 increased by 10%?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-40", + "paragraphs": [ + "\n||2019|2018|\n|U.S. net operating loss carryforwards|2,894,000|2,627,000|\n|Stock compensation|784,000|359,000|\n|Canadian Provincial income tax losses|29,000|56,000|\n|Canadian Provincial scientific investment tax credits|(4,000)|-|\n||3,703,000|3,042,000|\n|Valuation allowance|(3,703,000)|(3,042,000)|\n|Net deferred tax assets|-|-|\n The tax effects of temporary differences that give rise to the Company\u2019s deferred tax assets and liabilities are as follows: As of December 31, 2019 and 2018, the Company had federal net operating loss carryforwards (\u201cNOL\u201d) of approximately $7,161,000 and $6,617,000, respectively. The\nlosses expire beginning in 2024. The Company has not performed a detailed analysis to determine whether an ownership change under IRC Section 382 has occurred. The effect\nof an ownership change would be the imposition of annual limitation on the use of NOL carryforwards attributable to periods before the change Any limitation may result in\nexpiration of a portion of the NOL before utilization. As of December 31, 2019 and 2018, the Company had state and local net operating loss carryforwards of approximately\n$7,153,000 and $6,609,000, respectively, to reduce future state tax liabilities also through 2035. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages\nbeginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are\navailable to reduce future federal taxes payable of approximately $0 and $0 respectively.\nAs of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As a result of losses and uncertainty of future profit, the net deferred tax asset has been fully reserved. The net change in the valuation allowance during the years\nended December 31, 2019 and 2018 was an increase of $661,000 and $457,000, respectively Foreign earnings are assumed to be permanently reinvested. U.S. Federal income taxes have not been provided on undistributed earnings of our foreign subsidiary. The Company recognizes interest and penalties related to uncertain tax positions in selling, general and administrative expenses. The Company has not identified any\nuncertain tax positions requiring a reserve as of December 31, 2019 and 2018. The Company is required to file U.S. federal and state income tax returns. These returns are subject to audit by tax authorities beginning with the year ended December 31, 2014.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Principal in 2019 was 270,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-41", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||(in thousands)||\n|Principal|$212,000|$262,000|\n|Less:|||\n|Unamortized debt discount|(1,328)|(1,630)|\n|Unamortized debt issuance costs|(3,763)|(4,613)|\n|Net carrying amount of long-term debt|206,909|255,757|\n|Less: current portion of long-term debt|\u2014|\u2014|\n|Long-term debt, non-current portion|$206,909|255,757|\n 8. Debt and Interest Rate Swap Debt The carrying amount of the Company's long-term debt consists of the following: On May 12, 2017, the Company entered into a credit agreement with certain lenders and a collateral agent in connection with the acquisition of Exar (Note 3). The credit agreement provides for an initial secured term B loan facility (the \u201cInitial Term Loan\u201d) in an aggregate principal amount of $425.0 million. The credit agreement permits the Company to request incremental loans in an aggregate principal amount not to exceed the sum of $160.0 million (subject to adjustments for any voluntary prepayments), plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests. Incremental loans are subject\u00a0 to certain additional conditions, including obtaining additional commitments from the lenders then party to the credit agreement or new lenders. Loans under the credit agreement bear interest, at the Company\u2019s option, at a rate equal to either (i) ab ase rate equal to the highest of (x) the federal funds rate, plus 0.50%, (y) the prime rate then in effect and (z) an adjusted LIBOR rate determined on the basis of a one- three- or six-month interest period, plus 1.0% or (ii) an adjusted LIBOR rate, subject to a floor of 0.75%, in each case, plus an applicable margin of 2.50% in the case of LIBOR rate loans and 1.50% in the case of base rate loans. Commencing on September 30, 2017, the Initial Term Loan will amortize in equal quarterly installments equal to 0.25% of the original principal amount of the Initial Term Loan, with the balance payable on the maturity date. The Initial Term Loan has a term of seven years and will mature on May 12, 2024, at which time all outstanding principal and accrued and unpaid interest on the Initial Term Loan must be repaid. The Company is also required to pay fees customary for a credit facility of this size and type. The Company is required to make mandatory prepayments of the outstanding principal amount of term loans under the credit agreement with the net cash proceeds from the disposition of certain assets and the receipt of insurance proceeds upon certain casualty and condemnation events, in each case, to the extent not reinvested within a specified time period, from excess cash flow beyond stated threshold amounts, and from the incurrence of certain indebtedness. The Company has the right to prepay its term loans under the credit agreement, in whole or in part, at any time without premium or penalty, subject to certain limitations and a 1.0% soft call premium applicable during the first six months for the loan term. The Company exercised its right to prepay and made aggregate payments of principal of $213.0 million to date through December 31, 2019. The Company\u2019s obligations under the credit agreement are required to be guaranteed by certain of its domestic subsidiaries meeting materiality thresholds set forth in the credit agreement. Such obligations, including the guaranties, are secured by substantially all of the assets of the Company and the subsidiary guarantors pursuant to a security agreement with the collateral agent. The credit agreement also contains customary events of default that include, among other things, certain payment defaults, cross defaults to other indebtedness, covenant defaults, change in control defaults, judgment defaults, and bankruptcy and insolvency defaults. If an event of default exists, the lenders may require immediate payment of all obligations under the credit agreement, and may exercise certain other rights and remedies provided for under the credit agreement, the other loan documents and applicable law. As of December 31, 2019 and 2018, the weighted average effective interest rate on long-term debt was approximately4 .9% and 4.6%, respectively. The debt is carried at its principal amount, net of unamortized debt discount and issuance costs, and is not adjusted to fair value each period. The issuance date fair value of the liability component of the debt in the amount of $398.5 million was determined using a discounted cash flow analysis, in which the projected interest and principal payments were discounted back to the issuance date of the term loan at a market interest rate for nonconvertible debt of 4.6%, which represents a Level 2 fair value measurement. The debt discount of $2.1 million and debt issuance costs of $6.0 million are being amortized to interest expense using the effective interest method from the issuance date through the contractual maturity date of the term loan of May 12, 2024. During the year ended December 31, 2017, the Company recognized amortization of debt discount of $0.2 million and debt issuance costs of $0.6 million to interest expense. The approximate fair value of the term loan as of December 31, 2019 and 2018 was $214.6 million and $268.1 million, respectively, which was estimated on the basis\nof inputs that are observable in the market and which is considered a Level 2 measurement method in the fair value hierarchy. As of December 31, 2019 and 2018, the remaining principal balance on the term loan was $212.0 million and $262.0 million, respectively. The remaining principal\nbalance is due on May 12, 2024 at the maturity date on the term loan.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the American broadband services in 2019 increased to 99,893 what is the revised increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-42", + "paragraphs": [ + "\n|Three months ended August 31,|2019|2018|Change|Change in constant currency(2)|\n|(in thousands of dollars, except percentages)|$|$|%|%|\n|Canadian broadband services|79,132|89,405|(11.5)|(11.7)|\n|Capital intensity|24.7%|28.0%|||\n|American broadband services|65,967|72,914|(9.5)|(10.5)|\n|Capital intensity|25.0%|29.6%|||\n|Consolidated|145,099|162,319|(10.6)|(11.2)|\n|Capital intensity|24.9%|28.7%|||\n ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT The acquisitions of property, plant and equipment as well as the capital intensity per operating segment are as follows: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the \"Accounting policies\" section. (2) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN. Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 10.6% (11.2% in constant currency) mainly due to lower capital expenditures in the Canadian and American broadband services segments. Fiscal 2019 fourth-quarter capital intensity reached 24.9% compared to 28.7% for the same period of the prior year mainly as a result of lower capital capital expenditures combined with higher revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the balance of capped call between fiscal year ended June 30, 2018 and 2019 if the value in 2018 was $150,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-43", + "paragraphs": [ + "\n||Capped Call|Embedded exchange feature of Notes|Non-marketable investments|\n|||(U.S. $ in thousands)||\n|Balance as of June 30, 2017|$\u2014|$\u2014|$\u2014|\n|Purchases|87,700|(177,907)|\u2014|\n|Gains (losses)||||\n|Recognized in other non-operating (expense) income, net|12,232|(24,646)||\n|Balance as of June 30, 2018|99,932|(202,553)|\u2014|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018||||\n|Recognized in other non-operating income (expense), net|12,232|(24,646)|\u2014|\n|Balance as of June 30, 2018|$99,932|$(202,553)|$\u2014|\n|Purchases|\u2014|\u2014|23,000|\n|Transfer out|\u2014|\u2014|(20,942)|\n|Gains (losses)||||\n|Recognized in finance income|\u2014|\u2014|270|\n|Recognized in other non-operating (expense) income, net|114,665|(648,573)|\u2014|\n|Recognized in other comprehensive income|\u2014|\u2014|672|\n|Balance as of June 30, 2019|$214,597|$(851,126)|$3,000|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019||||\n|Recognized in other non-operating income (expense), net|114,665|(648,573)|\u2014|\n Non-marketable investments Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date. The following table presents the reconciliations of Level 3 financial instrument fair values: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If revenue from New Zealand in 2019 was 10,000 thousands, what would be the average revenue for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-44", + "paragraphs": [ + "\n||2019|2018|\n||$'000|$'000|\n|Revenue from external customers|||\n|Australia|144,621|129,431|\n|New Zealand|13,036|8,912|\n|Total|157,657|138,343|\n 4. SEGMENT INFORMATION During the 2019 and 2018 financial years, the Group operated wholly within one business segment being the operation and management of storage centres in Australia and New Zealand. The Managing Director is the Group\u2019s chief operating decision maker and monitors the operating results on a portfolio wide basis. Monthly management reports are evaluated based upon the overall performance of NSR consistent with the presentation within the consolidated financial statements. The Group\u2019s financing (including finance costs and finance income) are managed on a Group basis and not allocated to operating segments. The operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information. The revenue information above excludes interest income and is based on the location of storage centres.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Term loans - interest payments in Fiscal Year 2021 increased to 440 thousands, what would be the revised change? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-45", + "paragraphs": [ + "\n|||Payments Due In Fiscal Year|||\n||2020|2021|2022|Total|\n|Term loans - principal payments|$42,838|$7,838|$7,838|$58,514|\n|Term loans - interest payments(1)|777|155|47|979|\n|Total|$43,615|$7,993|$7,885|$59,493|\n FRT Term Loan On October 25, 2019, we entered into a $23.4 million three-year credit facility loan agreement (the \"FRT Term Loan\") with HSBC Trinkaus & Burkhardt AG, Germany, to fund the acquisition of FRT GmbH, which we acquired on October 9, 2019. See Note 4 for further details of the acquisition. The FRT Term Loan bears interest at a rate equal to the Euro Interbank Offered Rate (\"EURIBOR\") plus 1.75 % per annum and will be repaid in quarterly installments of approximately $1.9 million plus interest beginning January 25, 2020. The obligations under the FRT Term Loan are fully and unconditionally guaranteed by FormFactor, Inc. The Credit Facility contains negative covenants customary for financing of this type, including covenants that place limitations on the incurrence of additional indebtedness, the creation of liens, the payment of dividends; dispositions; fundamental changes, including mergers and acquisitions; loans and investments; sale leasebacks; negative pledges; transactions with affiliates; changes in fiscal year; sanctions and anti-bribery laws and regulations, and modifications to charter documents in a manner materially adverse to the Lenders. The FRT Term Loan also contains affirmative covenants and representations and warranties customary for financing of this type. Future principal and interest payments on our term loans as of December 28, 2019, based on the interest rate in effect at that date were as follows (in thousands): (1) Represents our minimum interest payment commitments at 1.35% per annum for the FRT Term Loan and 3.71% per annum for the CMI Term Loan.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Revenue in 2019 from 2018 be if the amount in 2019 was $709.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-46", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018 Restated See note 2|\n||$M|$M|\n|Revenue|710.6|639.0|\n|Net deferral of revenue (see note 23)|49.7|129.6|\n|Billings|760.3|768.6|\n|Currency revaluation|25.9|18.7|\n|Constant currency billings|786.2|787.3|\n Billings Billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Furniture and fixtures in 2019 was 1,200 thousands, what would be the average value for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-47", + "paragraphs": [ + "\n|December 31,|||\n||2019|2018|\n|Computer equipment and purchased software|$3,011|$3,167|\n|Machinery and equipment|699|821|\n|Furniture and fixtures|1,115|1,113|\n|Leasehold improvements (1)|3,897|3,897|\n|Total|8,722|8,998|\n|Less accumulated depreciation and amortization (1)|(7,496)|(6,655)|\n|Property and equipment, net|$1,226|$2,343|\n Property and Equipment Property and equipment are as follows (in thousands): (1) In the fourth quarter 2019, the Company announced its decision to exit the San Jose California facility (\u201cSJ Facility\u201d) by March 31, 2020. The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020. As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between current and non-current lease liabilities for operating leases if current lease liabilities were $700 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-48", + "paragraphs": [ + "\n||January 31, 2020||\n||Operating Leases|Finance Leases|\n|ROU assets, non-current (1)|$886|$58|\n|Lease liabilities, current (2)|$109|$4|\n|Lease liabilities, non-current (3)|746|55|\n|Total lease liabilities|$855|$59|\n Supplemental balance sheet information related to operating and finance leases as of the period presented was as follows (table in millions): (1) ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net on the consolidated balance sheets (2) Current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets. An immaterial amount is presented in due from related parties, net on the consolidated balance sheets. (3) Operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets. Finance lease liabilities are included in other liabilities on the consolidated balance sheets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What amount more did oracle spent on interest expense than on stock-based compensation for operating segments in 2018 if the interest expense was 2000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-49", + "paragraphs": [ + "\n|Year Ended May 31,||||\n|(in millions)|2019|2018|2017|\n|Total revenues for operating segments|$39,526|$39,430|$37,963|\n|Cloud and license revenues (1)|(20)|(47)|(171)|\n|Total revenues|$39,506|$39,383|$37,792|\n|Total margin for operating segments|$23,981|$23,857|$23,208|\n|Cloud and license revenues (1)|(20)|(47)|(171)|\n|research and development|(6,026)|(6,084)|(6,153)|\n|General and administrative|(1,265)|(1,282)|(1,172)|\n|Amortization of intangible assets|(1,689)|(1,620)|(1,451)|\n|Acquisition related and other|(44)|(52)|(103)|\n|restructuring|(443)|(588)|(463)|\n|Stock-based compensation for operating segments|(518)|(505)|(415)|\n|Expense allocations and other, net|(441)|(415)|(367)|\n|Interest expense|(2,082)|(2,025)|(1,798)|\n|Non-operating income, net|815|1,185|565|\n|Income before provision for income taxes|$12,268|$12,424|$11,680|\n The following tabl e reconciles total operating segment revenues to total revenues as well as total operating segment margin to income before provision for income taxes: (1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Goodwill increases by 10% in 2019, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-50", + "paragraphs": [ + "\n||\u20ac million 2019|\u20ac million 2018|\n|||(Restated)(a)|\n|Underlying operating profit before tax(b)|9,947|9,463|\n|Tax on underlying operating profit(c)|(2,536)|(2,432)|\n|Operating profit after tax|7,411|7,031|\n|Goodwill|18,067|17,341|\n|Intangible assets|12,962|12,152|\n|Property, plant and equipment|12,062|12,088|\n|Net assets held for sale|81|108|\n|Inventories|4,164|4,301|\n|Trade and other current receivables|6,695|6,482|\n|Trade payables and other current liabilities|(14,768)|(14,457)|\n|Period-end invested capital|39,263|38,015|\n|Average invested capital for the period|38,639|38,749|\n|Return on average invested capital|19.2%|18.1%|\n Return on invested capital Return on invested capital (ROIC) is a measure of the return generated on capital invested by the Group. The measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback. ROIC is calculated as underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities. (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details. (b) See reconciliation of operating profit to underlying operating profit on page 30. (c) Tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25.5% (2018: 25.7%) which is shown on page 30.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in cash and cash equivalents between 2019 and 2018 if the cash increased by 100 million in 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-51", + "paragraphs": [ + "\n|Acquisitions 2017\u20132019||||\n||2019|2018|2017|\n|Total consideration, including cash|1,957|1,314|62|\n|Net assets acquired||||\n|Cash and cash equivalents|142|94|\u2013|\n|Property, plant and equipment|353|4|12|\n|Intangible assets|497|481|101|\n|Investments in associates|101|64|\u2013|\n|Other assets|1,357|254|1|\n|Provisions, incl. post-employment benefits|\u2013102|\u2013|\u2013|\n|Other liabilities|\u2013743|\u2013494|25|\n|Total identifiable net assets|1,605|403|139|\n|Costs recognized in net income|153|\u2013|\u2013|\n|Goodwill|199|911|\u201377|\n|Total|1,957|1,314|62|\n|Acquisition-related costs 1)|85|24|49|\n Acquisitions and divestments\nAcquisitions In 2019, Ericsson made acquisitions with a negative cash flow effect amounting to SEK 1,815 (1,220) million. The acquisitions presented below are not material, but the Company gives the information to provide the reader a summarized view of the content of the acquisitions made. The acquisitions consist primarily of: Kathrein: On October 2, 2019, the Company acquired assets from Kathrein, a world leading provider of antenna and filter technologies with approximately 4,000 employees. Kathrein\u2019s antenna and filters business has a strong R&D organization with extensive experience in antenna design and research, coupled with a strong IPR portfolio. In addition to broadening Ericsson\u2019s portfolio of antenna and filter products, the acquisition will bring vital competence for the evolution of advanced radio network products. The acquired Kathrein business has had a negative impact of SEK \u20130.5 billion since the acquisition, corresponding to \u20131 percentage point in Networks operating margin. Balances to facilitate the Purchase price allocation are preliminary. CSF: On August 20, 2019, the Company acquired 100% of the shares in CSF Holdings Inc. a US-based technology company with approximately 25 employees. CSF strengthens iconectiv\u2019s Business to Consumer (B2C) product platforms to enable growth in messaging and Toll-Free Number (TFN) management. Balances to facilitate the Purchase price allocation are final. ST-Ericsson: Before ST-Ericsson was a joint venture where Ericsson and ST Microelectronics had a 50/50 ownership. This joint venture consisted of a number of legal entities where the two parties owned different stakes in the different legal entities. In December 2019 the Company initiated transactions to wind-down the legal structure of ST-Ericsson by acquiring the remaining shares in two legal ST-Ericsson entities and costs of SEK \u20130.3 billion impacted the result. The Company now owns 100% of the shares in those entities. In order to finalize a Purchase price allocation all relevant information needs to be in place. Examples of such information are final consideration and final opening balances, they may remain preliminary for a period of time due\nto for example adjustments of working capital, tax items or decisions from local authorities. 1) Acquisition-related costs are included in Selling and administrative expenses in the consolidated income statement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total weighted exercise cost for all options exercised or lapsed if the weighted average exercise price is $1.75?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-52", + "paragraphs": [ + "\n|Grant Date|Exercise Date|Expiry Date|Exercise Price $|No. of Options at Beg. of Year|Options Exercised or Lapsed|No. of Options at End of Year|\n|2 Jul 2012|2 Jul 2015|2 Jul 2017|0.92|40,000|(40,000)|-|\n|2 Jul 2013|2 Jul 2016|30 Sept 2018 1|0.92|295,000|(220,000)|75,000|\n|2 Jul 2014|2 Jul 2017|2 Jul 2019|1.30|875,000|(405,000)|470,000|\n|2 Jul 2015|2 Jul 2018|2 Jul 2020|2.67|1,000,000|-|1,000,000|\n|22 Dec 2016|31 Aug 2019|22 Dec 2021|3.59|1,323,730|-|1,323,730|\n|Total||||3,533,730|(665,000)|2,868,730|\n|Weighted average exercise price|||||$1.15|$2.82|\n Movement of options during the year ended 30 June 2018: The weighted average fair value of options granted during the year was nil (2018: nil) as there were none issued during the year. The weighted average share price for share options exercised during the period was $3.57 (2018: $3.90). The weighted average remaining contractual life for share options outstanding at the end of the period was 1.68 years (2018: 2.47 years). The weighted average remaining contractual life for share options outstanding at the end of the period was 1.68 years (2018: 2.47 years).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the number of granted RSUs in 2019 increased by 150 thousand, what will be the percentage increase in number of RSUs from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-53", + "paragraphs": [ + "\n|||Year Ended|December 31,||\n||2019||2018||\n||Number of|Number of|Number of|Number of|\n||RSUs|Vested RSUs|RSUs|Vested RSUs|\n|Outstanding, Jan. 1|951|459|462|262|\n|Granted|333|-|759|-|\n|Distributed|(267)|(267)|(262)|(262)|\n|Vested|-|825|-|459|\n|Forfeited|-|-|(8)|-|\n|Outstanding, Dec. 31|1,017|1,017|951|459|\n Restricted Stock Unit Award Plans We have two Restricted Stock Unit Award Plans for our employees and non-employee directors, a 2017 Restricted Stock Unit Award Plan (the \u201c2017 RSU Plan\u201d) and a 2014 Restricted Stock Unit Award Plan (the \u201c2014 RSU Plan\u201d). Vesting of an RSU entitles the holder to receive a share of our common stock on a distribution date. Our non-employee director awards allow for non-employee directors to receive payment in cash, instead of stock, for up to 40% of each RSU award. The portion of the RSU awards subject to cash settlement are recorded as a liability in the Company\u2019s consolidated balance sheet as they vest and being marked-to-market each reporting period until they are distributed. The liability was $29 thousand and $11 thousand at December 31, 2019 and 2018, respectively. The compensation cost to be incurred on a granted RSU without a cash settlement option is the RSU\u2019s fair value, which is the market price of our common stock on the date of grant, less its exercise cost. The compensation cost is amortized to expense and recorded to additional paid-in capital over the vesting period of the RSU award. A summary of the grants under the RSU Plans as of December 31, 2019 and 2018, and for the year then ended consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in current year increases between 2017 and 2018 if current year increases in 2018 was $200 million instead (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-54", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Balance as of January 1,|$282.4|$131.0|$45.9|\n|Current year increases|104.3|157.8|87.2|\n|Write-offs, recoveries and other (1)|(223.4)|(6.4)|(2.1)|\n|Balance as of December 31,|$163.3|$282.4|$131.0|\n AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Accounts Receivable and Deferred Rent Asset\u2014The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry, and 54% of its current-year revenues are derived from four tenants. The Company\u2019s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term. The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants. In recognizing tenant revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management\u2019s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations. Accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant\u2019s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured. These allowances are generally estimated based on payment patterns, days past due and collection history, and incorporate changes in economic conditions that may not be reflected in historical trends, such as tenants in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowances when they are determined to be uncollectible. Such determination includes analysis and consideration of the particular conditions of the account. Changes in the allowances were as follows: (1) In 2019, write-offs are primarily related to uncollectible amounts in India. In 2018 and 2017, recoveries include recognition of revenue resulting from collections of previously reserved amounts.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average basic EPSa if basic EPSa for FY18 is 19.8 cents?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-55", + "paragraphs": [ + "\n||2019|2018||\n||A$ Million|A$ Million|Variance %|\n|Operating revenue|231.3|230.8|0.2%|\n|EBITDA1|53.0|59.3|(10.6%)|\n|NPAT|21.5|28.9|(25.6%)|\n|NPATA1|31.2|38.0|(17.9%)|\n|Basic earnings per share (EPS) (cents)|10.9|14.8|(26.4%)|\n|Basic EPSa1 (cents)|15.8|19.4|(18.6%)|\n Review of operations The Group\u2019s operating performance for the fiscal year compared to last year is as follows: 1. The Directors believe the information additional to IFRS measures included in the report is relevant and useful in measuring the financial performance of the Group. These include: EBITDA, NPATA and EPSa. These measures have been defined in the Chairperson and Chief Executive Officer\u2019s Joint Report on page 2. In 2019 the business continued to deliver strong results after the record 2018 year. Revenues and EBITDA were in line with guidance. Further details on the Group\u2019s results are outlined in the Chairperson and Chief Executive Officer\u2019s Joint Report on page 2. On 1 June 2019, Hansen acquired the Sigma Systems business (Sigma) and one month of these results are included in the FY19 result. Also included in the results are the transaction and other restructuring costs related to the acquisition, which we have identified as separately disclosed items in our results. This acquisition has also resulted in the re-balancing of the Group\u2019s market portfolio which, post the acquisition of Enoro in FY18, was initially weighted towards the Utilities sector. With Sigma\u2019s revenues concentrated in the Communications sector, the Group\u2019s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries, regions and clients. The Group has generated operating cash flows of $39.7 million, which has been used to retire external debt and fund dividends of $12.6 million during the financial year. With the introduction of a higher level of debt in June 2019 to fund the Sigma acquisition, the Group has, for the first time, used the strength of the Group\u2019s balance sheet to fund 100% of an acquisition. With the Group\u2019s strong cash generation, Hansen is well placed to service and retire the debt over the coming years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Basic weighted average shares outstanding between 2017 and 2018 if the Basic weighted average shares outstanding in 2019 was $120,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-56", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Weighted average shares outstanding:||||\n|Basic weighted average shares outstanding|116,175|116,057|118,059|\n|Add: Dilutive effect of stock options, RSUs, and contingently issuable||||\n|shares|2,396|1,575|1,385|\n|Diluted weighted average shares outstanding|118,571|117,632|119,444|\n 8. Earnings Per Share Basic earnings per share is computed in accordance with ASC 260, Earnings per Share, based on weighted average outstanding common shares. Diluted earnings per share is computed based on basic weighted average outstanding common shares adjusted for the dilutive effect of stock options, RSUs, and certain contingently issuable shares for which performance targets have been achieved. The following table reconciles the weighted average share amounts used to compute both basic and diluted earnings per share (in thousands): The diluted earnings per share computation excludes 1.8 million, 2.2 million, and 3.9 million options to purchase shares, RSUs, and contingently issuable shares during the years ended December 31, 2019, 2018, and 2017, respectively, as their effect would be antidilutive. Common stock outstanding as of December 31, 2019 and 2018, was 115,986,352 and 116,123,361, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total obligations of July 1, 2024 and beyond was $2,452,524(in thousands), What is the Total obligations of July 1, 2024 and beyond expressed as a percentage of Total obligations? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-57", + "paragraphs": [ + "\n||||Payments due between|||\n||Total|July 1, 2019\u2014 June 30, 2020|July 1, 2020\u2014 June 30, 2022|July 1, 2022\u2014 June 30, 2024|July 1, 2024 and beyond|\n|Long-term debt obligations (1)|$3,408,565|$147,059|$292,156|$1,045,567|$1,923,783|\n|Operating lease obligations (2)|318,851|72,853|106,394|59,441|80,163|\n|Purchase obligations|11,280|8,364|2,747|169|\u2014|\n||$3,738,696|$228,276|$401,297|$1,105,177|$2,003,946|\n Commitments and Contractual Obligations As of June 30, 2019, we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows: 1) Includes interest up to maturity and principal payments. Please see note 10 \"Long-Term Debt\" for more details. (2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What were the total operating costs from 2017 to 2019 if the operating costs in 2017 is twice the current value? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-58", + "paragraphs": [ + "\n||Year Ended June 30,|||\n||2019|2018|2017|\n||(in millions)|||\n|Included in:||||\n|Operating costs|$11.3|$9.9|$11.3|\n|Selling, general and administrative expenses|98.0|86.8|102.8|\n|Total stock-based compensation expense|$109.3|$96.7|$114.1|\n|CII common and preferred units $ \u2014 $ \u2014 $10.1|$ \u2014|$ \u2014|$10.1|\n|Part A restricted stock units|93.8|82.3|76.5|\n|Part B restricted stock units|13.0|12.4|26.0|\n|Part C restricted stock units|2.5|2.0|1.5|\n|Total stock-based compensation expense|$109.3|$96.7|$114.1|\n (11) STOCK-BASED COMPENSATION The following tables summarize the Company\u2019s stock-based compensation expense for liability and equity classified awards included in the consolidated statements of operations: CII Common and Preferred Units Prior to the Company\u2019s IPO, the Company was given authorization by Communications Infrastructure Investments, LLC (\u201cCII\u201d) to award 625,000,000 of CII\u2019s common units as profits interests to employees, directors, and affiliates of the Company. The common units were historically considered to be stock-based compensation with terms that required the awards to be classified as liabilities due to cash settlement features. The vested portion of the awards was reported as a liability and the fair value was re-measured at each reporting date until the date of settlement, with a corresponding charge (or credit) to stock-based compensation expense. On December 31, 2016, the CII common units became fully vested and as such there is no remaining unrecognized compensation cost associated with CII common units for any period subsequent to December 31, 2016. The value of the CII common units was derived from the value of CII\u2019s investments in the Company and Onvoy, LLC and its subsidiaries (\u201cOVS\u201d), a company that provided voice and managed services which the Company spun off during the year ended June 30, 2014. As the value derived from each of these investments was separately determinable and there was a plan in place to distribute the value associated with the investment in Company shares separate from the value derived from OVS, the two components were accounted for separately. The OVS component of the CII awards was adjusted to fair value each reporting period. On December 31, 2015, CII entered into an agreement to sell OVS to a third party. The sale was completed in May 2016. Based on the sale price, the estimated fair value of OVS awards was increased, resulting in an increase to stock based compensation expense and corresponding increase to additional paid-in capital of $12.9 million for the year ended June 30, 2016. Proceeds from the sale to be distributed to the Company\u2019s employees was paid by CII.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If NLA in Gold Coast was 5,000, what would be the average of Sunshine Coast and Gold Coast?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-59", + "paragraphs": [ + "\n|REGION|NUMBER OF CENTRES|TOTAL NLA|\n|Brisbane|5|25,000|\n|Gold Coast|4|6,500|\n|Sunshine Coast|1|6,500|\n|Central Coast (NSW)|6|20,600|\n|Wollongong|3|12,700|\n|Melbourne|2|8,600|\n|Adelaide|3|15,500|\n|Perth|2|10,800|\n|Auckland (NZ)|3|27,000|\n|Hamilton (NZ)|4|21,600|\n|Rotorua (NZ)|1|5,000|\n|Tauranga (NZ)|1|3,200|\n|Total Acquisitions|35|163,000|\n ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage\u2019s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business. WINE ARK Wine Ark, Australia\u2019s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in liquidity in 2019 from 2018 be if the amount in 2019 was $250.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-60", + "paragraphs": [ + "\n|USDm|2019|2018|2017|\n|Cash and cash equivalents, including restricted cash|72.5|127.4|134.2|\n|Undrawn credit facilities|173.1|278.7|270.7|\n|Liquidity|245.6|406.1|404.9|\n ALTERNATIVE PERFORMANCE MEASURES \u2013 continued Liquidity: TORM defines liquidity as available cash, comprising cash and cash equivalents, including restricted cash, as well as undrawn credit facilities. TORM finds the APM important as the liquidity expresses TORM\u2019s financial position, ability to meet current liabilities and cash buffer. Furthermore, it expresses TORM\u2019s ability to act and invest when possibilities occur.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in capacity per week between the processing plants at Laurel, Mississippi and Collins, Mississippi if the value in Laurel, Mississippi increased by 100,000? ", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-61", + "paragraphs": [ + "\n|Plant Location|Market|Capacity Per Week |Industry Bird Size|\n|Laurel, Mississippi|Big Bird|650,000|8.95|\n|Hammond, Louisiana|Big Bird|650,000|8.95|\n|Hazlehurst, Mississippi|Big Bird|650,000|8.95|\n|Collins, Mississippi|Big Bird|1,300,000|8.95|\n|Waco, Texas|Big Bird|1,300,000|8.95|\n|Palestine, Texas|Big Bird|1,300,000|8.95|\n|St. Pauls, North Carolina|Big Bird|1,300,000|8.95|\n|McComb, Mississippi|Chill-Pack Retail|1,300,000|6.52|\n|Bryan, Texas|Chill-Pack Retail|1,300,000|6.52|\n|Moultrie, Georgia|Chill-Pack Retail|1,300,000|6.52|\n|Kinston, North Carolina|Chill-Pack Retail|1,300,000|6.52|\n|Tyler, Texas|Chill-Pack Retail|1,300,000|6.52|\n Markets and Pricing The three largest customer markets in the fresh and frozen chicken industry are food service customers that purchase fresh, bulk-packed products produced from a relatively big bird, retail grocery store customers that purchase fresh, tray- packed products produced from a medium-sized bird, and quick-serve food service customers that purchase products produced from relatively small birds. The following table sets forth, for each of the Company\u2019s poultry processing plants, the general customer market to which the plant is devoted, the weekly capacity of each plant at full capacity expressed in number of head processed, and the industry's average size of birds processed in the relevant market. Our big bird plants process a relatively large bird. The chicken products produced at these plants is generally sold as fresh, bulk-packed chicken cut into a variety of products, including boneless breast meat, chicken tenders, whole and cut wings and boneless thigh meat, and is sold primarily to restaurants, food service customers and further processors at negotiated spreads from quoted commodity market prices for those products. We have long-term contracts with many of our customers for these products produced at our big bird plants, but prices for products sold pursuant to those contracts fluctuate based on quoted commodity market prices. The contracts do not require the customers to purchase, or the Company to sell, any specific quantity of product. The dark meat from these birds that is not deboned is sold primarily as frozen leg quarters in the export market or as fresh whole legs to further processors. While we have long-standing relationships with many of our export partners, virtually all of our export sales are at negotiated or spot commodity prices, which prices exhibit fluctuations typical of commodity markets. We have few long-term contracts for this product. As of October 31, 2019, the Company had the capacity to process 7.1 million head per week in its big bird plants, and its results are materially affected by fluctuations in the commodity market prices for boneless breast meat, chicken tenders, wings, leg quarters and boneless thigh meat as quoted by Urner Barry. Urner Barry is an independent company specializing in the timely, accurate and independent reporting on market news and market price quotations to its customers in various food and protein industries, including poultry. The Urner Barry spot market prices for boneless breast meat, chicken tenders, leg quarters, whole wings and boneless thighs for the past five calendar years are set forth below and are published with Urner Barry's permission. Realized prices will not necessarily equal quoted market prices since most contracts offer negotiated discounts to quoted market prices, which discounts are negotiated on a customer by customer basis and are influenced by many factors. Selection of a particular market price benchmark is largely customer driven: Our chill-pack plants process medium sized birds and cut and package the product in various sized individual trays to customers\u2019 specifications. The trays are weighed and pre-priced primarily for customers to resell through retail grocery outlets. While the Company sells some of its chill-pack product under store brand names, most of its chill-pack production is sold under the Company\u2019s Sanderson Farms\u00ae brand name. The Company has long-term contracts with most of its chill-pack customers. These agreements typically provide for the pricing of product based on agreed upon, flat prices or on negotiated formulas that use an agreed upon, regularly quoted market price as the base, as well as various other guidelines for the relationship between the parties. All of our contracts with retail grocery store customers also provide for the sale of negotiated quantities of product at periodically negotiated prices, rather than the flat and formula-driven prices discussed above. None of our contracts with retail grocery store customers require the customers to purchase, or the Company to sell, any specific quantity of product. As of October 31, 2019, the Company had the capacity to process 6.5 million head per week at its chill-pack plants, and its results are materially affected by fluctuations in Urner Barry prices and other market benchmarks. As with products produced at our big bird plants, selection of the desired methodology for pricing chill-pack products is largely customer driven. Prior to the discontinuation in November 2016 of the Georgia Dock index, which had been published by the Georgia Department of Agriculture, many of our chill-pack customers used that index as the base for pricing formulas. As new and renewing contracts have been negotiated, many of our chill-pack customers chose to negotiate flat prices for the life of the contracts, while some of our customers have chosen to use an index published by Express Markets, Inc. (\"EMI\"). Almost all of our products sold by our prepared chicken plant are sold under long-term contracts at fixed prices related to the spot commodity price of chicken at the time the contract is negotiated, plus a premium for additional processing.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in research and development expense between 2018 and 2019 if research and development expense in 2019 was $3,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-62", + "paragraphs": [ + "\n|(In thousands)|2019|2018|2017|\n|Stock-based compensation expense included in cost of sales|$369|$418|$379|\n|Selling, general and administrative expense|3,889|3,989|4,063|\n|Research and development expense|2,704|2,748|2,991|\n|Stock-based compensation expense included in operating expenses|6,593|6,737|7,054|\n|Total stock-based compensation expense|6,962|7,155|7,433|\n|Tax benefit for expense associated with non-qualified options, PSUs, RSUs and restricted stock|(1,659)|(1,432)|(1,699)|\n|Total stock-based compensation expense, net of tax|$5,303|$5,723|$5,734|\n Note 4 \u2013 Stock-Based Compensation Stock Incentive Program Descriptions In January 2006, the Board of Directors adopted the ADTRAN, Inc. 2006 Employee Stock Incentive Plan (the \u201c2006 Plan\u201d), which authorized 13.0 million shares of common stock for issuance to certain employees and officers through incentive stock options and non-qualified stock options, stock appreciation rights, RSUs and restricted stock. The 2006 Plan was adopted by stockholder approval at our annual meeting of stockholders held in May 2006. Options granted under the 2006 Plan typically become exercisable beginning after one year of continued employment, normally pursuant to a four-year vesting schedule beginning on the first anniversary of the grant date and had a ten-year contractual term. The 2006 Plan was replaced in May 2015 by the ADTRAN, Inc. 2015 Employee Stock Incentive Plan (the \u201c2015 Plan\u201d). Expiration dates of options outstanding as of December 31, 2019 under the 2006 Plan range from 2020 to 2024. In January 2015, the Board of Directors adopted the 2015 Plan, which authorized 7.7 million shares of common stock for issuance to certain employees and officers through incentive stock options and non-qualified stock options, stock appreciation rights, PSUs, RSUs and restricted stock. The 2015 Plan was adopted by stockholder approval at our annual meeting of stockholders held in May 2015. PSUs, RSUs and restricted stock granted under the 2015 Plan reduce the shares authorized for issuance under the 2015 Plan by 2.5 shares of common stock for each share underlying the award. Options granted under the 2015 Plan typically become exercisable beginning after one year of continued employment, normally pursuant to a four-year vesting schedule beginning on the first anniversary of the grant date and have a ten-year contractual term. Expiration dates of options outstanding as of December 31, 2019 under the 2015 Plan range from 2025 to 2026. Our stockholders approved the 2010 Directors Stock Plan (the \u201c2010 Directors Plan\u201d) in May 2010, under which 0.5 million shares of common stock have been reserved for issuance. This plan replaced the 2005 Directors Stock Option Plan. Under the 2010 Directors Plan, the Company may issue stock options, restricted stock and RSUs to our non-employee directors. Stock awards issued under the 2010 Directors Plan become vested in full on the first anniversary of the grant date. Options issued under the 2010 Directors Plan had a ten-year contractual term. All remaining options under the 2010 Directors Plan expired in 2019. The following table summarizes stock-based compensation expense related to stock options, PSUs, RSUs and restricted stock for the years ended December 31, 2019, 2018 and 2017, which was recognized as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in deferred services revenue between 2018 and 2019 if deferred services revenue in 2018 was $3,500 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-63", + "paragraphs": [ + "\n||April 26, 2019|April 27, 2018|\n|Deferred product revenue|$ 84|$ 107|\n|Deferred services revenue|3,502|3,134|\n|Financed unearned services revenue|82|122|\n|Total|$ 3,668|$ 3,363|\n|Reported as:|||\n|Short-term|$ 1,825|$ 1,712|\n|Long-term|1,843|1,651|\n|Total|$ 3,668|$ 3,363|\n Deferred revenue and financed unearned services revenue (in millions): The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions): Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 \u2013 Commitments and Contingencies for additional information related to these arrangements\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Gains excluded from the hedging relationship in 2019 from 2018 be if the amount in 2019 was $61 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-64", + "paragraphs": [ + "\n|||Fiscal||\n||2019|2018|2017|\n|||(in millions)||\n|Gains (losses) recorded in other comprehensive income (loss)|$ 53|$ (25)|$ (20)|\n|Gains (losses) excluded from the hedging relationship (1)|66|21|(58)|\n Foreign Currency Exchange Rate Risk As part of managing the exposure to changes in foreign currency exchange rates, we utilize cross-currency swap contracts and foreign currency forward contracts, a portion of which are designated as cash flow hedges. The objective of these contracts is to minimize impacts to cash flows and profitability due to changes in foreign currency exchange rates on intercompany and other cash transactions. We expect that significantly all of the balance in accumulated other comprehensive income (loss) associated with the cash flow hedge-designated instruments addressing foreign exchange risks will be reclassified into the Consolidated Statement of Operations within the next twelve months. During fiscal 2015, we entered into cross-currency swap contracts with an aggregate notional value of \u20ac1,000 million to reduce our exposure to foreign currency exchange rate risk associated with certain intercompany loans. Under the terms of these contracts, which have been designated as cash flow hedges, we make interest payments in euros at 3.50% per annum and receive interest in U.S. dollars at a weighted-average rate of 5.33% per annum. Upon the maturity of these contracts in fiscal 2022, we will pay the notional value of the contracts in euros and receive U.S. dollars from our counterparties. In connection with the cross-currency swap contracts, both counterparties to each contract are required to provide cash collateral. At fiscal year end 2019, these cross-currency swap contracts were in an asset position of $19 million and were recorded in other assets on the Consolidated Balance Sheet. The cross-currency swap contracts were in a liability position of $100 million and were recorded in other liabilities on the Consolidated Balance Sheet at fiscal year end 2018. At fiscal year end 2019 and 2018, collateral received from or paid to our counterparties approximated the derivative positions and was recorded in accrued and other current liabilities (when the contracts are in an asset position) or prepaid expenses and other current assets (when the contracts are in a liability position) on the Consolidated Balance Sheets. The impacts of these cross-currency swap contracts were as follows: (1) Gains and losses excluded from the hedging relationship are recognized prospectively in selling, general, and administrative expenses and are offset by losses and gains generated as a result of re-measuring certain intercompany loans to the U.S. dollar.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Amortization of contract assets between 2018 and 2019 if the Amortization of contract assets in 2019 was -$1,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-65", + "paragraphs": [ + "\n||Year Ended December 31,||\n||2019|2018|\n|Beginning of period balance|$2,881|$\u2014|\n|Commission costs and upfront payments to a customer capitalized in period|4,141|4,864|\n|Amortization of contract assets|(2,444)|(1,983)|\n|End of period balance|$4,578|$2,881|\n Note 3. Revenue from Contracts with Customers Contract Assets Our contract assets consist of capitalized commission costs and upfront payments made to customers. The current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets. The non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets. Our amortization of contract assets during the years ended December 31, 2019 and 2018 were $2.4 million and $2.0 million, respectively. There were no amortized commission costs during the year ended December 31, 2017. We review the capitalized costs for impairment at least annually. Impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates, less the costs that relate directly to providing those good and services and that have not been recognized as an expense. We did not record an impairment loss on our contract assets during the years ended December 31, 2019, 2018 and 2017. The changes in our contract assets are as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If finance lease in 3-5 years was 6,000 thousands, what would be the change between the finance leases from 3-5 years and thereafter? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-66", + "paragraphs": [ + "\n|(In thousands)|Less than 1 Year|1 -3 Years|3 -5 Years|Thereafter|Total|\n|Long-term debt|$ 18,350|$ 521,700|$ 1,729,663|$ \u2014|$ 2,269,713|\n|Interest on long-term debt obligations (1)|128,731|246,834|65,552|\u2014|441,117|\n|Finance leases|10,280|8,285|3,404|6,604|28,573|\n|Operating leases|7,860|10,751|5,660|10,691|34,962|\n|Unconditional purchase obligations:||||||\n|Unrecorded (2)|36,488|37,830|19,954|1,371|95,643|\n|Recorded (3)|98,035|\u2014|\u2014|\u2014|98,035|\n|Pension funding (4)|33,861|64,311|65,959|\u2014|164,131|\n Contractual Obligations As of December 31, 2019, our contractual obligations were as follows: (1) Interest on long-term debt includes amounts due on fixed and variable rate debt. As the rates on our variable debt are subject to change, the rates in effect at December 31, 2019 were used in determining our future interest obligations. Expected settlements of interest rate swap agreements were estimated using yield curves in effect at December 31, 2019. (2) Unrecorded purchase obligations include binding commitments for future capital expenditures and service and maintenance agreements to support various computer hardware and software applications and certain equipment. If we terminate any of the contracts prior to their expiration date, we would be liable for minimum commitment payments as defined by the contractual terms of the contracts. (3) Recorded obligations include amounts in accounts payable and accrued expenses for external goods and services received as of December 31, 2019 and expected to be settled in cash. (4) Expected contributions to our pension and post-retirement benefit plans for the next 5 years. Actual contributions could differ from these estimates and extend beyond 5 years. Defined Benefit Pension Plans As required, we contribute to qualified defined pension plans and non-qualified supplemental retirement plans (collectively the \u201cPension Plans\u201d) and other post-retirement benefit plans, which provide retirement benefits to certain eligible employees. Contributions are intended to provide for benefits attributed to service to date. Our funding policy is to contribute annually an actuarially determined amount consistent with applicable federal income tax regulations. The cost to maintain our Pension Plans and future funding requirements are affected by several factors including the expected return on investment of the assets held by the Pension Plans, changes in the discount rate used to calculate pension expense and the amortization of unrecognized gains and losses. Returns generated on the Pension Plans assets have historically funded a significant portion of the benefits paid under the Pension Plans. We used a weighted-average expected long-term rate of return of 6.97% and 7.03% in 2019 and 2018, respectively. As of January 1, 2020, we estimate the longterm rate of return of Plan assets will be 6.25%. The Pension Plans invest in marketable equity securities which are exposed to changes in the financial markets. If the financial markets experience a downturn and returns fall below our estimate, we could be required to make material contributions to the Pension Plans, which could adversely affect our cash flows from operations. Net pension and post-retirement costs were $11.5 million, $5.6 million and $3.8 million for the years ended December 31, 2019, 2018 and 2017, respectively. We contributed $27.5 million, $26.2 million and $12.5 million in 2019, 2018 and 2017, respectively to our Pension Plans. For our other post-retirement plans, we contributed $8.5 million, $9.7 million and $6.5 million in 2019, 2018 and 2017, respectively. In 2020, we expect to make contributions totaling approximately $25.0 million to our Pension Plans and $8.9 million to our other post-retirement benefit plans. Our contribution amounts meet the minimum funding requirements as set forth in employee benefit and tax laws. See Note 11 to the consolidated financial statements for a more detailed discussion regarding our pension and other post-retirement plans.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in METRO AG in 2019 from 2018 be if the amount in 2019 was 833 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-67", + "paragraphs": [ + "\n||2018|2019|\n|METRO|86,239|82,979|\n|METRO Germany|11,816|11,760|\n|METRO Western Europe (excl.Germany)|24,073|24,044|\n|METRO Russia|13,884|12,288|\n|METRO Eastern Europe (excl.Russia)|28,264|27,589|\n|METRO Asia|8,202|7,298|\n|Others|6,916|7,067|\n|METROAG|863|837|\n|Total|94,018|90,883|\n DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS Full-time equivalents1 as of the closing date of 30/9 1 Excluding METRO China.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net Cost in 2019 increased to 5,281 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-68", + "paragraphs": [ + "\n|December 31, 2019|Gross Cost|Accumulated Depreciation|Net Cost|\n|Land|78|\u2014|78|\n|Buildings|905|(505)|400|\n|Facilities & leasehold improvements|3,193|(2,762)|431|\n|Machinery and equipment|15,336|(12,790)|2,546|\n|Computer and R&D equipment|382|(335)|47|\n|Operating lease right-of-use assets|266|(60)|206|\n|Other tangible assets|110|(93)|17|\n|Construction in progress|282|\u2014|282|\n|Total|20,552|(16,545)|4,007|\n|December 31, 2018|Gross Cost|Accumulated Depreciation|Net Cost|\n|Land|79|\u2014|79|\n|Buildings|902|(487)|415|\n|Facilities & leasehold improvements|3,170|(2,748)|422|\n|Machinery and equipment|14,882|(12,582)|2,300|\n|Computer and R&D equipment|381|(334)|47|\n|Other tangible assets|123|(93)|30|\n|Construction in progress|202|\u2014|202|\n|Total|19,739|(16,244)|3,495|\n The line \u201cConstruction in progress\u201d in the table above includes property, plant and equipment under construction and equipment under qualification before operating. On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment. The impact of the adoption of this new guidance is further described in Note 11. The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively. As described in Note 7, the acquisition of Norstel resulted in the recognition of property, plant and equipment of $11 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in total employee costs in 2019 from 2018 be if the amount in 2019 was $371.9 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-69", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018 Restated See note 2|\n||$M|$M|\n|Wages and salaries|286.0|271.8|\n|Social security costs|25.6|27.3|\n|Pension costs|8.9|8.4|\n|Other costs|12.7|12.1|\n||333.2|319.6|\n|Share-based payments (see note 29)|36.9|42.3|\n|Total employee costs|370.1|361.9|\n 11 Employee Costs Included in wages and salaries above are $4.2M (2018: $4.0M) relating to retention payments arising on business combinations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Cash flows from operating activities between 2017 and 2018 if cash flows from operating activities in 2017 was $60,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-70", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Cash flows from operating activities|$47,112|$60,710|$57,187|\n|Cash flows used in investing activities|(73,414)|(13,377)|(168,795)|\n|Cash flows (used in) / from financing activities|(130)|2,399|67,303|\n Historical Cash Flows The following table sets forth our cash flows for the periods indicated (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in leasehold improvements between 2018 and 2019 if leasehold improvements in 2018 were $20,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-71", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Furniture, fixtures and office equipment|$5,604|$4,102|\n|Computer software and hardware|17,767|16,228|\n|Internal-use software|8,949|5,072|\n|Construction in progress|4,232|3,790|\n|Leasehold improvements|23,223|18,338|\n|Real property|4,917|707|\n|Land|1,398|508|\n|Total property and equipment|66,090|48,745|\n|Accumulated depreciation|(27,542)|(20,988)|\n Note 6. Property and Equipment, Net Furniture and fixtures, computer software and equipment, leasehold improvements and real property are recorded at cost and presented net of depreciation. We record land at historical cost. During the application development phase, we record capitalized development costs in our construction in progress account and then reclass the asset to internal-use software when the project is ready for its intended use, which is usually when the code goes into production. Furniture, fixtures and office equipment and computer software and hardware are depreciated on a straight-line basis over lives ranging from three to five years. Internal-use software is amortized on a straight-line basis over a three-year period. Leasehold improvements are amortized on a straight-line basis over the shorter of the lease terms or the asset lives. Real property is amortized on a straightline basis over lives ranging from 15 to 39 years. The components of property and equipment, net are as follows (in thousands): Depreciation expense related to property and equipment for the years ended December 31, 2019, 2018 and 2017 was $5.9 million, $5.7 million and $5.4 million, respectively. Amortization expense related to internal-use software of $1.9 million, $0.8 million and $0.4 million was included in those expenses for the years ended December 31, 2019, 2018 and 2017, respectively. We had no disposals and write-offs of property and equipment that impacted the consolidated statements of operations during the year ended December 31, 2019. Within the Alarm.com segment, we disposed of and wrote off $1.4 million and $0.8 million of capitalized costs to research and development expenses within the consolidated statements of operations primarily related to the design of internal-use software that no longer met the requirements for capitalization during the years ended December 31, 2018 and 2017, respectively. In December 2019, we purchased land and a commercial building located in Liberty Lake, Washington for $5.1 million. Once renovations are complete, this building will be used by OpenEye for sales and training, research and development, warehousing and administrative purposes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Beginning and ending period balance for Subsidiary Unit Awards in 2018 if end of period balance was $4,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-72", + "paragraphs": [ + "\n||Fair Value Measurements Using Significant Unobservable Inputs|||\n||Year Ended December 31, 2019||Year Ended December 31, 2018|\n||Subsidiary Unit Awards|Contingent Consideration Liability from Acquisitions|Subsidiary Unit Awards|\n|Beginning of period balance|385|$ \u2014|$3,160|\n|Acquired liabilities|\u2014|2,793|\u2014|\n|Changes in fair value included in earnings|(14)|(198)|27|\n|Settlements|(200)|\u2014|(2,802)|\n|End of period balance|$171|$2,595|$385|\n The following table summarizes the change in fair value of the Level 3 liabilities with significant unobservable inputs (in thousands): The money market accounts are included in our cash and cash equivalents in our consolidated balance sheets. Our money market assets are valued using quoted prices in active markets. The liability for the subsidiary unit awards relates to agreements established with employees of our subsidiaries for cash awards contingent upon the subsidiary companies meeting certain financial milestones such as revenue, working capital, EBITDA and EBITDA margin. We account for these subsidiary awards using fair value and establish liabilities for the future payment for the repurchase of subsidiary units under the terms of the agreements based on estimating revenue, working capital, EBITDA and EBITDA margin of the subsidiary units over the periods of the awards through the anticipated repurchase dates. We estimated the fair value of each liability by using a Monte Carlo simulation model for determining each of the projected measures by using an expected distribution of potential outcomes. The fair value of each liability is calculated with thousands of projected outcomes, the results of which are averaged and then discounted to estimate the present value. At each reporting date until the respective payment dates, we will remeasure these liabilities, using the same valuation approach based on the applicable subsidiary's revenue and future collection of financed customer receivables, the unobservable inputs, and we will record any changes in the employee's compensation expense. Some of the awards are subject to the employees' continued employment and therefore, recorded on a straight-line basis over the remaining service period. During the year ended December 31, 2019, we settled $0.2 million of the liability related to the subsidiary unit awards. The remaining liability balances are included in either accounts payable, accrued expenses and other current liabilities or other liabilities in our consolidated balance sheets (see Note 13). The contingent consideration liability consists of the potential earn-out payment related to our acquisition of 85% of the issued and outstanding capital stock of OpenEye on October 21, 2019. The earn-out payment is contingent on the satisfaction of certain calendar 2020 revenue targets and has a maximum potential payment of up to $11.0 million. We account for the contingent consideration using fair value and establish a liability for the future earn-out payment based on an estimation of revenue attributable to perpetual licenses and subscription licenses over the 2020 calendar year. We estimated the fair value of the liability by using a Monte Carlo simulation model for determining each of the projected measures by using an expected distribution of potential outcomes. The contingent consideration liability was valued with Level 3 unobservable inputs, including the revenue volatility and the discount rate. At October 21, 2019, the fair value of the liability was $2.8 million. At each reporting date until the payment date in 2021, we will remeasure the liability, using the same valuation approach. Changes in the fair value resulting from information that existed subsequent to the acquisition date are recorded in the consolidated statements of operations. During the year ended December 31, 2019, the contingent consideration liability decreased $0.2 million to $2.6 million as compared to the initial liability recorded at the acquisition date, primarily due to a change to OpenEye's 2020 projected revenue. The unobservable inputs used in the valuation as of December 31, 2019 included a revenue volatility of 45% and a discount rate of 3%. Selecting another revenue volatility or discount rate within an acceptable range would not result in a significant change to the fair value of the contingent consideration liability. The contingent consideration liability is included in other liabilities in our consolidated balance sheet as of December 31, 2019 (see Note 13). We monitor the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. There were no transfers between Levels 1, 2 or 3 during the years ended December 31, 2019, 2018 and 2017. We also monitor the value of the investments for other-than-temporary impairment on a quarterly basis. No other-than-temporary impairments occurred during the years ended December 31, 2019, 2018 and 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Revenue in 2019 from 2018 be if the amount in 2019 was $709.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-73", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018 Restated See note 2|\n||$M|$M|\n|Revenue|710.6|639.0|\n|Net deferral of revenue (see note 23)|49.7|129.6|\n|Billings|760.3|768.6|\n|Currency revaluation|25.9|18.7|\n|Constant currency billings|786.2|787.3|\n Billings Billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the number of leasing activity from 2018 to 2019 be if the amount in 2019 was 300 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-74", + "paragraphs": [ + "\n||Notes|2019|201|\n|Leasing activity|A|||\n|\u2014 number||205|24|\n|\u2014 new rent||\u00a326m|\u00a339m|\n|\u2014 new rent relative to previous passing rent||+1%|+6%|\n|Investment by customers|B|\u00a3125m|\u00a3144m|\n|Rental uplift on rent reviews settled|C|+6%|+7%|\n|Occupancy (EPRA basis)|D|94.9%|96.7%|\n|\u2014 of which, occupied by tenants trading\u00a0in administration||2.8%|2.0%|\n|Unexpired lease term|E|6.3 years|7.2 year|\n|Footfall|F|+0.3%|\u20131.6%|\n|Retailer sales|G|\u20131.6%|\u20132.3%|\n|Net promoter score|H|75|7|\n|Gross value added of community investment|I|\u00a34.8bn|\u00a34.8b|\n|Carbon emission intensity reduction|J|15%|17%|\n Operational performance A Leasing activity We agreed 205 long-term leases in 2019, amounting to \u00a326 million annual rent, at an average of 1 per cent above previous passing rent (like-for-like units) and in line with valuers\u2019 assumptions. On a net effective basis (net of rent frees and incentives), rents were also 1 per cent ahead of previous rents. The upside from these new lettings added to like-for-like net rental income but was lower in magnitude than the negative impacts from administrations and CVAs and increased vacancy (see financial review on pages 30 to 37). Our customers continue to focus on increasing their space in prime, high footfall retail and leisure destinations. Significant activity in 2019 included: \u2014pureplay online brands starting to open stores to increase their physical presence. Morphe, the digital native cosmetics brand, opened three of its six UK stores at intu Victoria Centre, intu Eldon Square and Manchester Arndale, and AliExpress, the consumer platform of Alibaba, opened its first store in Europe at intu Xanad\u00fa \u2014Harrods taking its first shopping centre store, launching a new beauty concept, H Beauty, at intu Lakeside \u2014a new flagship store for Zara at St David\u2019s, Cardiff, where it is moving into the centre from the high street. This follows the recent upsizing of stores at intu Trafford Centre and intu Lakeside \u2014leisure brands increasing their space with Puttshack to open its fourth venue at intu Watford, following its successful opening at intu Lakeside. Namco is expanding its range of attractions at intu Metrocentre with Clip \u2018n Climb and the first Angry Birds Adventure Golf in the UK and Rock Up is taking space at intu Lakeside \u2014international fashion brands continuing to expand in the UK with Spanish brand Mango due to open at intu Watford a B Investment by customers In the year, 256 units opened or refitted in our centres (2018: 262 stores), representing around 8 per cent of our 3,300 units. Our customers have invested around \u00a3125 million in these stores, which we believe is a significant demonstration of their long-term commitment to our centres. C Rent reviews We settled 159 rent reviews in 2019 for new rents totalling \u00a345 million, an average uplift of 6 per cent on the previous rents. D Occupancy Occupancy was 94.9 per cent, in line with June 2019 (95.1 per cent), but a reduction against 31 December 2018 (96.7 per cent), impacted by units closed in the first half of 2019 from tenants who went into administration or through a CVA process in 2018. This had a 3.7 per cent negative impact on like-for-like net rental income in 2019 from both rents foregone and increased void costs. E Weighted average unexpired lease term The weighted average unexpired lease term was 6.3 years (31 December 2018: 7.2 years) illustrating the longevity of our income streams. The reduction against the prior year was primarily due to new lease terms on department stores that have been through a CVA or administration process. F Footfall Footfall in our centres increased by 0.3 per cent in the year. UK footfall was flat, significantly outperforming the Springboard footfall monitor for shopping centres which was down on average by 2.5 per cent. We believe this highlights the continued attraction of our compelling destinations against the wider market. In Spain, footfall was up by 3.5 per cent. G Retailer sales Estimated retailer sales in our UK centres, which totalled \u00a35.2 billion in 2019, were down 1.6 per cent, impacted by some larger space users who have had difficulties and been through CVAs and those brands who operate successful multichannel models where in-store sales figures take no account of the benefit of the store to online sales. This compares favourably to the British Retail Consortium (BRC), where non-food retailer sales in-store were down 3.1 per cent on average in 2019. The ratio of rents to estimated sales for standard units remained stable in 2019 at 12.0 per cent. This does not take into account the benefit to the retailer of their multichannel business, such as click and collect. H Net promoter score Our net promoter score, a measure of visitor satisfaction, ran consistently high throughout 2019 averaging 75, an increase of 2 over 2018. Visitor satisfaction is paramount to a shopper\u2019s likelihood to visit, which in turn drives footfall and extended dwell time. I Gross value of community investment Gross value added, the measure of the economic contribution of intu to the local communities in the UK, remained stable in the year at \u00a34.8 billion. J Carbon emission intensity reduction Annual reduction in carbon emission intensity has reduced in 2019. This is due to our continued focus on energy efficiency to reduce our overall energy demand each year, supported by the ongoing greening of the electricity grid as we become less reliant on coal and increase our renewable generation. Our 2020 target was to reduce carbon emission intensity by 50 per cent, against a 2010 baseline. We reached this target three years ahead of plan and at the end of 2019, our reduction total was 69 per cent.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the difference in the fair value of plan assets under the combined pension plan in 2019 be if the value in 2019 is $10,533 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-75", + "paragraphs": [ + "\n||Combined Pension Plan||Post-Retirement Benefit Plans||\n||Years Ended December 31,||Years Ended December 31,||\n||2019|2018|2019|2018|\n|||(Dollars in millions)|||\n|Benefit obligation|$(12,217)|(11,594)|(3,037)|(2,977)|\n|Fair value of plan assets|10,493|10,033|13|18|\n|Unfunded status|(1,724)|(1,561)|(3,024)|(2,959)|\n|Current portion of unfunded status|\u2014|\u2014|(224)|(252)|\n|Non-current portion of unfunded status|$(1,724)|(1,561)|(2,800)|(2,707)|\n Unfunded Status The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans: The current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If net revenue in 2019 was 900.0 million, what would be the percentage change in net revenue from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-76", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Net revenue|$713.3|$716.4|$(3.1)|\n|Cost of revenue|572.3|600.4|(28.1)|\n|Selling, general and administrative|79.8|66.9|12.9|\n|Depreciation and amortization|15.5|7.4|8.1|\n|Other operating (income) expense|0.6|(0.2)|0.8|\n|Income from operations|45.1|$41.9|$3.2|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Net revenue: Net revenue from our Construction segment for the year ended December 31, 2019 decreased $3.1 million to $713.3 million from $716.4 million for the year ended December 31, 2018. The decrease was primarily driven by lower revenues from our structural steel fabrication and erection business, which had increased activity in the comparable period on certain large commercial construction projects that are now at or near completion in the current period. This was largely offset by DBMG\u2019s acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018, and from higher revenues from our construction modeling and detailing business as a result of an increase in project work. Cost of revenue: Cost of revenue from our Construction segment for the year ended December 31, 2019 decreased $28.1 million to $572.3 million from $600.4 million for the year ended December 31, 2018. The decrease was primarily driven by the timing of project activity on certain large commercial construction projects that are now at or near completion in the current period. This was partially offset by costs associated with the construction modeling and detailing business as a result of an increase in project work and increases as a result of the acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018. Selling, general and administrative: Selling, general and administrative expenses from our Construction segment for the year ended December 31, 2019 increased $12.9 million to $79.8 million from $66.9 million for the year ended December 31, 2018. The increase was primarily due to headcount-driven increases in salary and benefits and an increase in operating expenses as a result of the acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018. Depreciation and amortization: Depreciation and amortization from our Construction segment for the year ended December 31, 2019 increased $8.1 million to $15.5 million from $7.4 million for the year ended December 31, 2018. The increase was due to amortization of intangibles obtained through the acquisition of GrayWolf and assets placed into service in 2019. Other operating (income) expense: Other operating (income) expense from our Construction segment for the year ended December 31, 2019 decreased by $0.8 million to a loss of $0.6 million from income of $0.2 million for the year ended December 31, 2018. The change was primarily due to the gains and losses on the sale of land and assets in the comparable periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the increase/ (decrease) in number of common shares beneficially owned of Hsun Chieh Investment Co., Ltd. if the common shares in April 14, 2018 is increased to 4.11%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-77", + "paragraphs": [ + "\n||As of April 14, 2018|As of April 14, 2019|As of April 12, 2020|As of April 12, 2020|\n||Number of common shares beneficially owned|Number of common shares beneficially owned|Number of common shares beneficially owned|Number of common shares beneficially owned|\n|Name of Beneficial Owner|||||\n|Hsun Chieh Investment Co., Ltd. (1)|3.50%|3.64%|441,371,000|3.75%|\n|Silicon Integrated Systems Corp.|2.50%|2.35%|285,380,424|2.42%|\n|Directors and executive officers as a group|6.32%|6.67%|832,664,416|7.07%|\n The following table sets forth information known to us with respect to the beneficial ownership of our common shares as of (i) April 12, 2020, our most recent record date, and (ii) as of certain record dates in each of the preceding three years, for (1) the stockholders known by us to beneficially own more than 2% of our common shares and (2) all directors and executive officers as a group. Beneficial ownership is determined in accordance with SEC rules. (1) 36.49% owned by United Microelectronics Corporation as of March 31, 2020. None of our major stockholders have different voting rights from those of our other stockholders. To the best of our knowledge, we are not directly or indirectly controlled by another corporation, by any foreign government or by any other natural or legal person severally or jointly. For information regarding our common shares held or beneficially owned by persons in the United States, see \u201cItem 9. The Offer and Listing\u2014A. Offer and Listing Details\u2014Market Price Information for Our American Depositary Shares\u201d in this annual report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average value of total paid expenses and other current assets in 2018 and 2019 if total prepaid expenses and other current assets in 2019 is doubled 2 ? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-78", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n||(in thousands)||\n|Prepaid income taxes|$\u2014|$5,429|\n|Other prepaid expenses and other current assets|288|1,151|\n||$288|$6,580|\n NOTE 4 - PREPAID EXPENSES AND OTHER CURRENT ASSETS & PATENTS AND INTANGIBLE ASSETS Prepaid Expenses and Other Current Assets The components of prepaid expenses and other current assets are as presented below: During 2019, tax refunds from the Internal Revenue Service of $5.0 million were received for the prepayment made during 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If inflation RPI for premier schemes in 2019 was 3.50%, what would be the average for 2018 and 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-79", + "paragraphs": [ + "\n||At 30 Mar 2019||At 31 Mar 2018||\n||Premier schemes|RHM schemes|Premier schemes|RHM schemes|\n|Discount rate|2.45%|2.45%|2.70%|2.70%|\n|Inflation \u2013 RPI|3.25%|3.25%|3.15%|3.15%|\n|Inflation \u2013 CPI|2.15%|2.15%|2.05%|2.05%|\n|Expected salary increases|n/a|n/a|n/a|n/a|\n|Future pension increases|2.10%|2.10%|2.10%|2.10%|\n At the balance sheet date, the combined principal accounting assumptions were as follows: For the smaller overseas schemes the discount rate used was 1.50% (2017/18: 1.80%) and future pension increases were 1.30% (2017/18: 1.45%). At 30 March 2019 and 31 March 2018, the discount rate was derived based on a bond yield curve expanded to also include bonds rated AA by one credit agency (and which might for example be rated A or AAA by other agencies).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the total other non-current assets between 2018 and 2019 if the total in 2019 was $200 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-80", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Property records database|$60.1|$59.9|\n|Contract assets|37.8|17.0|\n|Right-of-use assets|26.4|\u2014|\n|Deferred compensation plan related assets|15.2|11.1|\n|Unbilled receivables|3.5|5.0|\n|Prepaid expenses|8.1|18.3|\n|Unrealized gains on interest rate swaps|\u2014|6.2|\n|Other|7.7|4.3|\n|Other non-current assets|$158.8|$121.8|\n (11) Other Non-Current Assets Other non-current assets consist of the following (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the impact on Equity from a 10% movement in sterling to US dollar value in 2019 from 2018 be if the amount in 2019 was $33.4 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-81", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|10% movement in sterling to US dollar value|||\n|Profit or loss|1.7|5.1|\n|Equity|33.8|37.4|\n|10% movement in euro to US dollar value|||\n|Profit or loss|1.5|7.5|\n|Equity|(9.8)|(10.8)|\n Foreign Currency Risk The Group is exposed to translation and transaction foreign exchange risk. Several other currencies in addition to the reporting currency of US dollar are used, including sterling and the euro. The Group experiences currency exchange differences arising upon retranslation of monetary items (primarily short-term inter-Company balances and long-term borrowings), which are recognised as an expense in the period the difference occurs. The Group endeavours to match cash inflows and outflows in the various currencies; the Group typically invoices its customers in their local currency and pays its local expenses in local currency, as a means to mitigate this risk. The Group is also exposed to exchange differences arising from the translation of its subsidiaries\u2019 Financial Statements into the Group\u2019s reporting currency of US dollar, with the corresponding exchange differences taken directly to equity. The following table illustrates the movement that ten per cent in the value of sterling or the euro against the US dollar would have had on the Group\u2019s profit or loss for the period and on the Group\u2019s equity as at the end of the period. Any foreign exchange variance would be recognised as unrealised foreign exchange in the Consolidated Statement of Profit or Loss and have no impact on cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the total between HeavyWater and Ernst acquisitions and Compass Analytics acquisition if Compass Analytics acquisition was $20 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-82", + "paragraphs": [ + "\n||Software Solutions|Data and Analytics|Corporate and Other|Total|\n|Balance, December 31, 2017|$2,134.7|$172.1|$\u2014|$2,306.8|\n|HeavyWater and Ernst acquisitions (Note 3)|22.9|\u2014|\u2014|22.9|\n|Balance, December 31, 2018|2,157.6|172.1|\u2014|2,329.7|\n|Compass Analytics acquisition (Note 3)|31.7|\u2014|\u2014|31.7|\n|Balance, December 31, 2019|$2,189.3|$172.1|$\u2014|$2,361.4|\n (10) Goodwill Goodwill consists of the following (in millions): The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average amount of adjusted EBITDA in 2018 and 2019 be if the amount in 2018 was $26 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-83", + "paragraphs": [ + "\n||Fiscal 2019|Fiscal 2018|% Change|\n|||(in millions)||\n|Sales|$ 317.9|$ 325.2|(2)%|\n|Operating income|23.0|16.6|39|\n|Adjusted EBITDA|32.8|26.3|25|\n Cubic Global Defense Sales: CGD sales decreased 2% to $317.9 million in 2019 compared to $325.2 million in 2018. The timing of sales recognition was impacted by the adoption of ASC 606. Under ASC 606, a number of our CGD contracts, most significantly in air combat training and ground live training, for which revenue was historically recorded upon delivery of products to the customer, are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition. For fiscal 2019, sales were lower from air combat training systems, simulation product development contracts, and international services contracts, partially offset by higher sales from ground combat training systems. The average exchange rates between the prevailing currencies in our foreign operations and the U.S. dollar resulted in a decrease in CGD sales of $3.2 million for 2019 compared to 2018. Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CGD results amounted to $0.6 million in 2019 and $1.1 million in 2018. Operating Income: CGD operating income increased by 39% to $23.0 million in 2019 compared to $16.6 million in 2018. For fiscal 2019, operating profits improved primarily due to the results of cost reduction efforts, including headcount reductions designed to optimize our cost position, and reduced R&D expenditures. Operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems, simulation product development contracts, and international services contracts. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD operating income between 2018 and 2019. Adjusted EBITDA: CGD Adjusted EBITDA was $32.8 million in 2019 compared to $26.3 million in 2018. The increase in Adjusted EBITDA was primarily driven by the same factors that drove the increase in operating income described above. Adjusted EBITDA for CGD increased by $3.1 million in 2019 as a result of the adoption of the new revenue recognition standard.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Interest expense on Term Loans in 2019 increased to 31,274, what would be the revised average for December 31, 2018 and 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-84", + "paragraphs": [ + "\n||Years ended December 31,||\n||2019|2018|\n|Interest expense on Term Loans|$8,073|$101,087|\n|Amortization of debt issuance costs|5,685|16,308|\n|Other interest expense |2,120|6,949|\n|Total interest expense, net|$15,878|$124,344|\n 9. Debt Silicon Valley Bank Facility We maintained a Loan and Security Agreement with SVB (the \"Credit Facility\") under which we had a term loan with an original borrowing amount of $6.0 million (the \u201cOriginal Term Loan\u201d). The Original Term Loan carried a floating annual interest rate equal to SVB\u2019s prime rate then in effect plus 2%. The Original Term Loan matured and was repaid in May 2019. On October 10, 2019, we entered into an Amended and Restated Loan and Security Agreement (the \u201cLoan Agreement\u201d) with SVB, which amended and restated in its entirety our previous Credit Facility. Under the Loan Agreement, SVB agreed to make advances available up to $10.0 million (the \u201cRevolving Line\u201d). If we borrow from the Revolving Line, such borrowing would carry a floating annual interest rate equal to the greater of (i) the Prime Rate (as defined in the Loan Agreement) then in effect plus 1% or (ii) 6%. Amounts borrowed under the Revolving Line may be repaid and, prior to the Revolving Line Maturity Date (defined below), reborrowed. The Revolving Line terminates on October 10, 2020 (the \u201cRevolving Line Maturity Date\u201d), unless earlier terminated by us. No amounts have been borrowed under this Loan Agreement. Amounts due under the Loan Agreement are secured by our assets, including all personal property, inventory and bank accounts; however, intellectual property is not secured under the Loan Agreement. The inventory used to secure the amount due does not include demo or loaner equipment with an aggregate book value up to $1.0 million. The Loan Agreement requires us to observe a number of financial and operational covenants, including maintenance of a specified Liquidity Coverage Ratio (as defined in the Loan Agreement), protection and registration of intellectual property rights and customary negative covenants. If any event of default occurs SVB may declare due immediately all borrowings under the Credit Facility and foreclose on the collateral. Furthermore, an event of default under the Credit Facility would result in an increase in the interest rate on any amounts outstanding. As of December 31, 2019, there were no events of default on the Credit Facility. Interest expense, net for the years ended December 31, 2019 and 2018 consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in work in process between 2018 and 2019 if work in process in 2019 was $800,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-85", + "paragraphs": [ + "\n||August 31,2019|August 31,2018|\n|Raw materials|$2,310,081|$2,070,569|\n|Work in process|468,217|788,742|\n|Finished goods|314,258|659,335|\n|Reserve for excess and obsolete inventory|(69,553)|(60,940)|\n|Inventories, net|$3,023,003|$3,457,706|\n 3. Inventories Inventories consist of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How many equity shares would 67.9% shareholding represent? ", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-86", + "paragraphs": [ + "\n|Category|Number of equity shares held|Percentage of holding|\n|Promoters|2,702,450,947|72.0|\n|Other Entities of the Promoter Group|1,091,053|-|\n|Mutual Funds & UTI|93,357,668|2.5|\n|Banks, Financial Institutions, States and Central Government|2,750,113|0.1|\n|Insurance Companies|196,172,807|5.2|\n|Foreign Institutional Investors and Foreign Portfolio Investors - Corporate|592,842,601|15.8|\n|NRI's / OCB's / Foreign Nationals|4,854,682|0.1|\n|Corporate Bodies / Trust|26,208,151|0.7|\n|Indian Public & Others|130,744,399|3.6|\n|Alternate Investment Fund|1,663,495|-|\n|IEPF account|248,790|-|\n|GRAND TOTAL|3,752,384,706|100.0|\n||||\n|Name of the shareholder*|Number of equity shares held|Percentage of holding|\n|1. Tata Sons Private Limited|2,702,450,947|72.0|\n|2. Life Insurance Corporation of India|152,493,927|4.1|\n|3. SBI Mutual Fund|21,680,561|0.6|\n|4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund|19,248,438|0.5|\n|5. Government of Singapore|18,028,475|0.5|\n|6. Oppenheimer Developing Markets Fund|16,731,906|0.5|\n|7. ICICI Prudential Life Insurance Company Ltd|16,139,316|0.4|\n|8. Axis Mutual Fund Trustee Limited|15,244,614|0.4|\n|9. Abu Dhabi Investment Authority|15,036,984|0.4|\n|10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds|14,112,213|0.4|\n b. Categories of equity shareholding as on March 31, 2019: c. Top ten equity shareholders of the Company as on March 31, 2019: * Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the net other gains (losses) between 2017 and 2018 if the net other gains (losses) in 2018 were -$200 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-87", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018|\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|\n|Gains (losses) on investments, net:|||||\n|Available-for-sale debt investments|$(13)|$(242)|$(42)|$229|\n|Marketable equity investments|(3)|529|(45)|(532)|\n|Non-marketable equity and other investments|6|11|(46)|(5)|\n|Net gains (losses) on investments|(10)|298|(133)|(308)|\n|Other gains (losses), net|(87)|(133)|(30)|46|\n|Other income (loss), net|$(97)|$165|$(163)|$(262)|\n Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions): The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments. The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses. The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains. The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much would be the total percentage change in Cash and cash equivalents from 2017 to 2019 if the amount spent on other long-term liabilities in 2017 was 1000 thousand less than that in 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-88", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Cash and cash equivalents|$172,960|$172,704|\n|Restricted cash included in other long-term assets|116|114|\n|Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows|$173,076|$172,818|\n Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows (in thousands): As of December 31, 2019 and 2018, restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement. The restriction will end upon the expiration of the lease.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average amount of amendments for all benefits for fiscal 2018 and 2019 if the amendments of pension benefits in 2018 were $1 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-89", + "paragraphs": [ + "\n||Pension Benefits||Other Benefits||\n||2019|2018|2019|2018|\n|Net actuarial gain (loss)|$(72.1)|$120.0|$25.1|$16.8|\n|Amendments|(1.4)|(0.6)|0.8|17.2|\n|Amortization of prior service cost (benefit) .|3.1|2.9|(2.2)|(3.4)|\n|Settlement and curtailment loss (gain) .|\u2014|2.0|(1.6)|\u2014|\n|Recognized net actuarial loss (gain)|5.1|3.4|(1.4)|\u2014|\n|Net amount recognized .|$(65.3)|$127.7|$20.7|$30.6|\n In fiscal 2019, 2018, and 2017, the Company recorded charges of $5.1 million, $3.4 million, and $1.2 million, respectively, reflecting the year-end write-off of actuarial losses in excess of 10% of our pension liability. The Company recorded an expense of $0.3 million (primarily within restructuring activities), $0.6 million (primarily within restructuring activities), and $4.0 million ($2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities) during fiscal 2019, 2018, and 2017, respectively, related to our expected incurrence of certain multi-employer plan withdrawal costs. Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) were: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Total stock-based compensation expense between 2018 and 2019 if the Total stock-based compensation expense in 2019 was $15,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-90", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n||2019|2018|2017|2016|2015|\n|Stock-based compensation expense data:||||||\n|Sales and marketing|$2,075|$1,196|$561|$536|$372|\n|General and administrative|6,474|4,901|2,638|1,430|2,486|\n|Research and development|12,054|7,332|4,214|2,035|1,266|\n|Total stock-based compensation expense|$20,603|$13,429|$7,413|$4,001|$4,124|\n ITEM 6. SELECTED FINANCIAL DATA The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. \"Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data). Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. \u201cLegal Proceedings.\u201d Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. \"Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations.\" Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Cash and cash equivalents in 2019 was -600 million, what would be the average Cash and cash equivalents for 2017-2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-91", + "paragraphs": [ + "\n|At 31 March|2019 \u00a3m|2018 \u00a3m|2017 \u00a3m|\n|Loans and other borrowings|16,876|14,275|12,713|\n|Less:||||\n|Cash and cash equivalents|(1,666)|(528)|(528)|\n|Current asset investments|(3,214)|(3,022)|(1,520)|\n||11,996|10,725|10,665|\n|Adjustments:||||\n|To retranslate debt balances at swap rates where hedged by currency swaps|(701)|(874)|(1,419)|\n|To remove accrued interest applied to reflect the effective interest method and fair value adjustments|(260)|(224)|(314)|\n|Net debt|11,035|9,627|8,932|\n 25. Loans and other borrowings continued Net Debt Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged. Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below. A reconciliation from the most directly comparable IFRS measure to net debt is given below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the change in the value of the company's total assets between 2018 and 2019 if the total asset in 2019 is increased by $300 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-92", + "paragraphs": [ + "\n|||As of December 31,|\n|(dollars in millions)|2019|2018|\n|Assets|||\n|Entertainment and Communications|$1,840.0|$1,898.8|\n|IT Services and Hardware|500.7|468.1|\n|Corporate and eliminations|313.1|363.3|\n|Total assets|$2,653.8|$2,730.2|\n Total assets for the Company decreased $76.4 million as of December 31, 2019 as compared to December 31, 2018.\u00a0 Entertainment and Communications assets decreased $58.8 million due to a decrease in property, plant and equipment primarily as a result of the increased depreciation in 2019 related to Hawaiian Telcom property, plant and equipment exceeding capital expenditures. IT Services and Hardware assets increased by $32.6 million primarily due to the Company\u2019s recognition of operating lease right-of-use assets in the Consolidated Balance Sheets upon adoption of ASU 2016-02. Corporate assets decreased $50.2 million primarily due to decreased receivables. Lower receivables is partially due to timing of sales in the fourth quarter as well as additional sales of certain receivables under the factoring arrangement as of December 31, 2019 compared to December 31, 2018. Deferred tax assets and liabilities totaled $59.3 million and $11.7 million as of December 31, 2019, respectively. Deferred tax assets and liabilities totaled $47.5 million and $11.4 million as of December 31, 2018, respectively. The increase in deferred tax assets in 2019, as compared to 2018, is due to increased net operating losses in 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average value of vehicles for 2018 and 2019 if the value in 2019 decreases by $1,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-93", + "paragraphs": [ + "\n||Useful Lives|December 27, 2019 |December 28, 2018|\n|Land|Indefinite|$1,170|$1,170|\n|Buildings|20 years|1,360|1,292|\n|Machinery and equipment|5-10 years|21,718|17,837|\n|Computers, data processing and other equipment|3-7 years|12,686|11,244|\n|Software|3-7 years|29,305|22,779|\n|Leasehold improvements|1-40 years|70,903|60,565|\n|Furniture and fixtures|7 years|3,309|3,268|\n|Vehicles|5-7 years|6,410|2,769|\n|Other|7 years|95|95|\n|Construction-in-process ||9,200|15,757|\n|||156,156|136,776|\n|Less: accumulated depreciation and amortization ||(63,310)|(51,500)|\n|Equipment, leasehold improvements and software, net||$92,846|$85,276|\n Note 7 \u2013 Equipment, Leasehold Improvements and Software Equipment, leasehold improvements and software as of December 27, 2019 and December 28, 2018 consisted of the following: Construction-in-process at December 27, 2019 related primarily to the implementation of the Company\u2019s Enterprise Resource Planning (\u201cERP\u201d) system and at December 28, 2018 related primarily to the implementation of the Company\u2019s ERP system and the buildout of the Company\u2019s headquarters in Ridgefield, CT. The buildout of the Company\u2019s headquarters was completed during fiscal 2019. The rollout of its ERP system will continue through fiscal 2020. The net book value of equipment financed under finance leases at December 27, 2019 and December 28, 2018 was $3,905 and $388, respectively. No interest expense was capitalized during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Adjusted EBITDA was 7,000 million in 2019, what was the increase / (decrease)? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-94", + "paragraphs": [ + "\n|(In millions of dollars, except tax rates)|Years ended December 31|||\n||2019|2018|%Chg|\n|Adjusted EBITDA 1|6,212|5,983|4|\n|Deduct (add):||||\n|Depreciation and amortization|2,488|2,211|13|\n|Gain on disposition of property, plant and equipment|-|(16)|(100)|\n|Restructuring, acquisition and other|139|210|(34)|\n|Finance costs|840|793|6|\n|Other income|(10)|(32)|(69)|\n|Income tax expense|712|758|(6)|\n|Net income|2,043|2,059|(1)|\n INCOME TAX EXPENSE Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year. Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Excess and obsolete inventory between 2018 and 2019 if the excess and obsolete inventory in 2019 was $5,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-95", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Deferred tax assets|||\n|Stock based compensation|$1,757|$1,337|\n|Net operating loss and tax credit carryforwards|86,879|38,622|\n|Interest expense limitation|7,620|\u2014|\n|Pension obligation|13,473|3,302|\n|Excess and obsolete inventory|3,217|2,161|\n|Deferred revenue|3,305|6,903|\n|Employee bonuses and commissions|2,537|1,874|\n|Depreciation and amortization|29,015|29,525|\n|Operating lease liabilities|23,451|\u2014|\n|Other|9,685|9,961|\n|Deferred tax assets|180,939|93,685|\n|Less: Valuation allowance|(76,206)|(30,924)|\n|Net deferred tax assets|104,733|62,761|\n|Deferred tax liabilities|||\n|Depreciation and amortization|41,549|17,723|\n|Unremitted earnings|4,740|3,529|\n|Operating lease right-of-use assets|22,774|\u2014|\n|Other|2,966|1,267|\n|Deferred tax liabilities|72,029|22,519|\n|Net deferred tax assets|$32,704|$40,242|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) Deferred tax assets and liabilities are recognized for the future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to be reversed. Significant deferred tax assets and liabilities consist of the following: Of the $32.7 million and $40.2 million net deferred tax asset at December 31, 2019 and 2018, respectively, $42.7 million and $47.1 million is reflected as a net non-current deferred tax asset and $10.0 million and $7.0 million is reflected as a long-term liability at December 31, 2019 and 2018, respectively. As of December 31, 2019, the Company has recorded a valuation allowance on $16.0 million of its U.S. domestic deferred tax assets, largely attributable to acquired federal capital loss carryforwards for which the Company does not have sufficient income in the character to realize that attribute, and state carryforward attributes that are expected to expire before sufficient income can be realized in those jurisdictions. The remaining valuation allowance on deferred tax assets approximates $60.2 million and is associated primarily with operations in Austria, Germany, Hong Kong and Switzerland. As of December 31, 2019, there is not sufficient positive evidence to conclude that such deferred tax assets, presently reduced by a valuation allowance, will be recognized. The December 31, 2019 valuation allowance balance reflects an increase of $45.3 million during the year. The change in the valuation allowance is primarily due to increases from acquired Artesyn positions and current year activity, partially offset by decreases due to foreign exchange movements\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the increase(decrease) in Net cash provided by operating activities as a percentage of Increase (Decrease) in Net cash used in investing activities if Increase (Decrease) in net cash used in investing activities was $300 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-96", + "paragraphs": [ + "\n||For the Years Ended|December 31,||\n||2019|2018|Increase (Decrease)|\n|Net cash provided by operating activities|$1,831|$1,790|$41|\n|Net cash used in investing activities|(22)|(230)|208|\n|Net cash used in financing activities|(237)|(2,020)|1,783|\n|Effect of foreign exchange rate changes|(3)|(31)|28|\n|Net increase (decrease) in cash and cash equivalents and restricted cash|$1,569|$(491)|$2,060|\n Liquidity and Capital Resources We believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths. In the near term, we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows, which, we believe, in combination with our existing balance of cash and cash equivalents and short-term investments of $5.9 billion, our access to capital, and the availability of our $1.5 billion revolving credit facility, will be sufficient to finance our operational and financing requirements for the next 12 months. Our primary sources of liquidity, which are available to us to fund cash outflows such as potential dividend payments or share repurchases, and scheduled debt maturities, include our cash and cash equivalents, short-term investments, and cash flows provided by operating activities. As of December 31, 2019, the amount of cash and cash equivalents held outside of the U.S. by our foreign subsidiaries was $2.8 billion, as compared to $1.4 billion as of December 31, 2018. These cash balances are generally available for use in the U.S., subject in some cases to certain restrictions. Our cash provided from operating activities is somewhat impacted by seasonality. Working capital needs are impacted by weekly sales, which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns. We consider, on a continuing basis, various transactions to increase shareholder value and enhance our business results, including acquisitions, divestitures, joint ventures, share repurchases, and other structural changes. These transactions may result in future cash proceeds or payments. Sources of Liquidity (amounts in millions)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Taxes paid related to net share settlement of equity awards in 2019 increased to 10,448 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-97", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n|(In thousands)|2019|2018|2017|2019 $ Change from 2018|2018 $ Change from 2017|\n|Proceeds from sale or issuance of common stock|$0|$1,283|$1,568|$(1,283)|$(285)|\n|Taxes paid related to net share settlement of equity awards|(7,286)|(9,466)|(7,269)|2,180|(2,197)|\n|Proceeds from issuance of 0.875% Convertible Senior Notes|218,000|0|0|218,000|0|\n|Payments for issuance costs on 0.875% Convertible Senior Notes|(5,445)|0|0|(5,445)|0|\n|Payments for capped call transaction on 0.875% Convertible Senior Notes|(17,222)|0|0|(17,222)|0|\n|Credit facility payments|(220,000)|(713,751)|(138,139)|493,751|(575,612)|\n|Credit facility borrowings, net of issuance costs|279,241|430,843|325,001|(151,602)|105,842|\n|Repurchase of common stock|(111,460)|(138,928)|(12,077)|27,468|(126,851)|\n|Payment of acquisition and other financing obligations|(14,685)|(5,198)|(1,283)|(9,487)|(3,915)|\n|Purchases of subsidiary shares owned by non-controlling interest|(53,800)|(7,198)|0|(46,602)|(7,198)|\n|Net cash provided by (used in) financing activities - continuing operations|67,343|(442,415)|167,801|509,758|(610,216)|\n|Net cash provided by (used in) financing activities - discontinued operations|0|149,432|30,784|(149,432)|118,648|\n|Net cash provided (used in) by financing activities|$67,343|$(292,983)|$198,585|$360,326|$(491,568)|\n Financing Cash Flow Activities Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018 Net cash provided by financing activities \u2013 continuing operations increased during the year ended December 31, 2019 primarily due to inflows resulting from (i) the issuance of the 0.875% Convertible Senior Notes, (ii) lower credit facility payments, partially offset with less credit facility borrowings and (iii) a decrease in the repurchase of common stock. These were partially offset by the purchase of the remaining minority interest in Pulse8 during 2019. Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017 We used cash in financing activities \u2013 continuing operations during the year ended December 31, 2018 compared with cash inflows from financing activities \u2013 continuing operations during the year ended December 31, 2017, which was primarily driven by higher repayments of borrowings outstanding under our senior secured credit facility and higher common stock repurchases. We used a portion of the proceeds from the sale of our investment in Netsmart to repay balances outstanding under our senior secured credit facilities at the end of 2018. We borrowed funds in 2018 to purchase Practice Fusion and Health Grid and to acquire the remaining outstanding minority interest in which we initially acquired a controlling interest in April 2015. Net cash provided by financing activities \u2013 discontinued operations increased during the year ended December 31, 2018 compared with the prior year primarily due to higher borrowings by Netsmart used to finance business acquisitions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the other current assets changed to 2,000, what is the increase / (decrease) from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-98", + "paragraphs": [ + "\n|||Sep 30,||\n|(in millions of \u20ac)|2019|2018|% Change|\n|Cash and cash equivalents|12,391|11,066|12 %|\n|Trade and other receivables|18,894|18,455|2 %|\n|Other current financial assets|10,669|9,427|13 %|\n|Contract assets|10,309|8,912|16 %|\n|Inventories|14,806|13,885|7 %|\n|Current income tax assets|1,103|1,010|9 %|\n|Other current assets|1,960|1,707|15 %|\n|Assets classified as held for disposal|238|94|154 %|\n|Total current assets|70,370|64,556|9 %|\n|Goodwill|30,160|28,344|6 %|\n|Other intangible assets|9,800|10,131|(3) %|\n|Property, plant and equipment|12,183|11,381|7 %|\n|Investments accounted for using the equity method|2,244|2,579|(13) %|\n|Other financial assets|19,843|17,774|12 %|\n|Deferred tax assets|3,174|2,341|36 %|\n|Other assets|2,475|1,810|37 %|\n|Total non-current assets|79,878|74,359|7 %|\n|Total assets|150,248|138,915|8 %|\n A.5 Net assets position Our total assets at the end of fiscal 2019 were influenced by positive currency translation effects of \u20ac 4.0 billion (mainly goodwill), primarily involving the U. S. dollar. The increase in other current financial assets was driven by higher loans receivable at SFS, which were mainly due to new business and reclassification of non-current loans receivable from other financial assets. While higher loans receivable and receivables from finance leases from new business at SFS contributed also to growth in other financial assets, a large extent of the overall increase resulted from increased fair values of derivative financial instruments. Inventories increased in several industrial businesses, with the build-up most evident at SGRE, Mobility and Siemens Healthineers. Assets classified as held for disposal increased mainly due to reclassification of two investments from investments accounted for using the equity method. The increase in goodwill included the acquisition of Mendix. Deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans. The increase in other assets was driven mainly by higher net defined benefit assets from actuarial gains.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in employee costs from 2017 to 2018 if the employee cost in 2018 is 22,462 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-99", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Employee costs*|18,789|20,980|24,863|\n|Share-based compensation (Note 22)|4,565|5,216|5,107|\n|Other expenses|16,496|15,797|17,415|\n|Total|39,850|41,993|47,385|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 17. General and Administrative Expenses An analysis of general and administrative expenses is as follows: * Employee costs include restructuring costs of $3,975 pursuant to management\u2019s decision to relocate more of its employees including several members of senior management to the Piraeus, Greece office.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Cash and cash equivalents between 2018 and 2019 if the value in 2019 increases by 1,000\u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-100", + "paragraphs": [ + "\n||2019 \u20acm|Restated1 2018 \u20acm|\n|Short-term borrowings|||\n|Bonds|(53)|(3,477)|\n|Commercial paper|(873)|(2,712)|\n|Bank loans|(1,220)|(1,159)|\n|Other short-term borrowings2|(2,124)|(1,165)|\n||(4,270)|(8,513)|\n|Long-term borrowings|||\n|Bonds|(44,439)|(30,473)|\n|Bank loans|(1,780)|(2,157)|\n|Other long-term borrowings3|(2,466)|(278)|\n||(48,685)|(32,908)|\n|Cash and cash equivalents|13,637|4,674|\n|Other financial instruments|||\n|Derivative financial instruments included in trade and other receivables (note 14)|3,634|2,629|\n|Derivative financial instruments included in trade and other payables (note 15)|(2,444)|(2,383)|\n|Short-term investments (note 13)|11,095|6,870|\n||12,285|7,116|\n|Net debt|(27,033)|(29,631)|\n 20. Borrowings and capital resources The Group\u2019s sources of borrowing for funding and liquidity purposes come from a range of committed bank facilities and through short-term and long-term issuances in the capital markets including bond and commercial paper issues and bank loans. We manage the basis on which we incur interest on debt between fixed interest rates and floating interest rates depending on market conditions using interest rate derivatives. The Group enters into foreign exchange contracts to mitigate the impact of exchange rate movements on certain monetary items. This section includes an analysis of net debt, which is used to manage capital Accounting policies Interest-bearing loans and overdrafts are initially measured at fair value (which is equal to cost at inception), and are subsequently measured at amortised cost, using the effective interest rate method. Where they are identified as a hedged item in a designated fair value hedge relationship, fair value adjustments are recognised in accordance with policy (see note 21 \u201cCapital and financial risk management\u201d). Any difference between the proceeds net of transaction costs and the amount due on settlement or redemption of borrowings is recognised over the term of the borrowing. Where bonds issued with certain conversion rights are identified as compound instruments they are initially measured at fair value with the nominal amounts recognised as a component in equity and the fair value of future coupons included in borrowings. These are subsequently measured at amortised cost using the effective interest rate method. Net debt At 31 March 2019 net debt represented 58% of our market capitalisation (2018: 46%). Average net debt at month end accounting dates over the 12-month period ended 31 March 2019 was \u20ac30.9 billion and ranged between net debt of \u20ac27.0 billion and \u20ac34.1 billion. Our consolidated net debt position at 31 March was as follows: Notes: 1 Liabilities for payments due to holders of the equity shares in Kabel Deutschland AG under the terms of a domination and profit and loss transfer agreement are now separately disclosed in the consolidated statement of financial position and are no longer presented within short-term borrowings; gross short-term borrowings at 31 March 2018 have therefore been revised to exclude \u20ac1,838 million in respect of such liabilities. 2 At 31 March 2019 the amount includes \u20ac2,011 million (2018: \u20ac1,070 million) in relation to cash received under collateral support agreements 3 Includes \u20ac1,919 million (2018: \u20acnil) of spectrum licence payables following the completion of recent auctions in Italy and Spain. The fair value of the Group\u2019s financial assets and financial liabilities held at amortised cost approximate to fair value with the exception of long-term bonds with a carrying value of \u20ac44,439 million (2018: \u20ac30,473 million) and a fair value of \u20ac43,616 million (2018: \u20ac29,724 million). Fair value is based on level 1 of the fair value hierarchy using quoted market prices.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the average repurchase price per share between 2017 and 2018 if the average repurchase price per share in 2018 was $80.00 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-101", + "paragraphs": [ + "\n|||Years Ended December 31,||\n|(in thousands, except per share amounts)|2019|2018|2017|\n|Amount paid to repurchase shares|$ \u2014|$95,125|$29,993|\n|Number of shares repurchased|\u2014|1,696|422|\n|Average repurchase price per share|$ \u2014|$56.07|$71.07|\n Share Repurchase In September 2015, our Board of Directors authorized a program to repurchase up to $150.0 million of our common stock over a thirty-month period. In November 2017, our Board of Directors approved an extension of the share repurchase program to December 2019 from its original maturity of March 2018. In May 2018, our Board of Directors approved a $50 million increase in its authorization to repurchase shares of our common stock under this same program. On December 18, 2019, the Board of Directors authorized to remove the expiration date to the Company\u2019s share repurchase program and increase the authorized amount by $25.1 million. As of December 31, 2019, the Company is authorized to repurchase shares of the Company\u2019s common stock of up to a total of $50.0 million. ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) In order to execute the repurchase of shares of our common stock, the Company periodically enters into stock repurchase agreements. During the years ended December 31, 2019, 2018 and 2017 the Company has repurchased the following shares of common stock:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the Total cash and cash equivalent in 2019 from 2018 be if the amount in 2019 was $170.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-102", + "paragraphs": [ + "\n||31 March 2019|31 March 2018|\n||$M|$M|\n|Cash at bank and in hand|134.3|67.2|\n|Short-term deposits|37.8|52.8|\n|Total cash and cash equivalent|172.1|120.0|\n 21 Cash and Cash Equivalents Cash at bank earns interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods of between one day and three months, depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average number of shares that the officers acquired on vesting if Paul Davis acquired 25,000 shares on vesting?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-103", + "paragraphs": [ + "\n||Option Awards||Stock Awards||\n|Name|Number of Shares Acquired on Exercise (#)|Value Realized on Exercise ($)|Number of Shares Acquired on Vesting (#)|Value Realized on Vesting ($)|\n|Jon Kirchner|\u2014|\u2014|153,090|3,428,285|\n|Robert Andersen|\u2014|\u2014|24,500|578,806|\n|Paul Davis|\u2014|\u2014|20,500|482,680|\n|Murali Dharan|\u2014|\u2014|15,000|330,120|\n|Geir Skaaden|\u2014|\u2014|21,100|500,804|\n Option Exercises and Stock Vested 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. (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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in the long-lived assets in Asia Pacific between 2018 and 2019 if the long-lived assets in Asia Pacific in 2019 was $40 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-104", + "paragraphs": [ + "\n|||At December 31,||\n||2019|2018|2017|\n|Long-lived assets* by geographic region:||||\n|Americas|$322|$203|$197|\n|EMEA|142|62|75|\n|Asia Pacific|21|17|22|\n|Total long-lived assets by geographic region|$485|$282|$294|\n Long-lived assets by geographic region were as follows (amounts in millions): The only long-lived assets that we classify by region are our long-term tangible fixed assets, which consist of property, plant, and equipment assets, and beginning with 2019, as a result of our adoption of a new lease accounting standard, our lease ROU assets; all other long-term assets are not allocated by location. For information regarding significant customers, see \u201cConcentration of Credit Risk\u201d in Note 2.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average prepaid expenses paid in 2018 and 2019 if the prepaid expenses in 2019 is doubled 2 ?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-105", + "paragraphs": [ + "\n|December 31,|||\n||2019|2018|\n|Prepaid expenses|$1,948|$1,179|\n|Securities litigation insurance receivable|16,627|306|\n|Other current assets|1,556|2,865|\n|Prepaid expenses and other current assets|$20,131|$4,350|\n Note 7. Prepaid Expenses and Other Current Assets and Accrued and Other Current Liabilities Prepaid expenses and other current assets as of December 31, 2019 and 2018 consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the change in total revenue between 2018 to 2019 if the 2019 revenue is increased by $5,000 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-106", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Americas|$89,944|$112,506|$122,893|\n|Japan|59,454|55,205|51,488|\n|Asia Pacific, excluding Japan|35,689|36,897|33,189|\n|EMEA|27,541|27,615|27,859|\n|Total|$212,628|$232,223|$235,429|\n 12. Geographic Information The following table depicts the disaggregation of revenue by geographic region based on the ship to location of our customers and is consistent with how we evaluate our financial performance (in thousands)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the cash at bank be if the amount in 2019 was $100.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-107", + "paragraphs": [ + "\n||2019|2018|\n||$ million|$ million|\n|Cash at bank|103.9|57.7|\n|Short-term bank deposits|79.3|63.9|\n||183.2|121.6|\n 22. Cash and cash equivalents Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment. Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency. At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent). For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average hosting and presence revenue for 2018 and 2019 if 2018 hosting and presence revenue was $1,200?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-108", + "paragraphs": [ + "\n||Year Ended December 31,|||2019 to 2018||2018 to 2017||\n||2019|2018|2017|$ change|% change|$ change|% change|\n|Domains|$ 1,351.6|$ 1,220.3|$ 1,057.2|$ 131.3|11 %|$ 163.1|15 %|\n|Hosting and presence|1,126.5|1,017.6|847.9|108.9|11 %|169.7|20 %|\n|Business applications|510.0|422.2|326.8|87.8|21 %|95.4|29 %|\n|Total revenue|$ 2,988.1|$ 2,660.1|$ 2,231.9|$ 328.0|12 %|$ 428.2|19 %|\n Comparison of 2019 and 2018 Revenue We generate substantially all of our revenue from sales of subscriptions, including domain registrations and renewals, hosting and presence products and business applications. Our subscription terms average one year, but can range from monthly terms to multi-annual terms of up to ten years depending on the product. We generally collect the full amount of subscription fees at the time of sale, while revenue is recognized over the period in which the performance obligations are satisfied, which is generally over the contract term. Revenue is presented net of refunds, and we maintain a reserve to provide for refunds granted to customers Domains revenue primarily consists of revenue from the sale of domain registration subscriptions, domain add-ons and aftermarket domain sales. Domain registrations provide a customer with the exclusive use of a domain during the applicable contract term. After the contract term expires, unless renewed, the customer can no longer access the domain. Hosting and presence revenue primarily consists of revenue from the sale of subscriptions for our website hosting products, website building products, website security products and online visibility products. Business applications revenue primarily consists of revenue from the sale of subscriptions for third-party productivity applications, email accounts, email marketing tools and telephony solutions. The following table presents our revenue for the periods indicated: The 12.3% increase in total revenue was driven by growth in total customers and ARPU as well as having a full year of revenue from MSH in 2019, partially offset by the impact of movements in foreign currency exchange rates. The increase in customers impacted each of our revenue lines, as the additional customers purchased subscriptions across our product portfolio. Domains. The 10.8% increase in domains revenue was primarily driven by the increase in domains under management from 77.6 million as of December 31, 2018 to 79.6 million as of December 31, 2019, increased aftermarket domain sales and international growth Hosting and presence. The 10.7% increase in hosting and presence revenue was primarily driven by increased revenue from our website building and website security products as well as our acquisition of MSH. Business applications. The 20.8% increase in business applications was primarily driven by increased customer adoption of our email, productivity and telephony solutions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the planned costs and actual costs incurred for Workforce Reduction if the actual costs were $2,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-109", + "paragraphs": [ + "\n|June 2016 Plan|Planned Costs|Actual costs incurred through December 31, 2019|\n|Workforce reduction|$3,075|$3,340|\n|Building and equipment relocation|9,025|10,534|\n|Asset impairment charge|\u2014|1,168|\n|Other charges (1)|1,300|988|\n|Restructuring charges|$13,400|$16,030|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 8 \u2014 Costs Associated with Exit and Restructuring Activities 2016 Plan In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility and transitioning it into a research and development center supporting our global operations (\"June 2016 Plan\"). Additional organizational changes were also implemented in various other locations. In 2017, we revised this plan to include an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which have now been consolidated into a single facility. Restructuring charges under this plan, which is substantially complete, were $4,284, $4,559, and $4,139 during the years ended December 31, 2019, 2018, and 2017, respectively. The total restructuring liability related to the June 2016 Plan was $233 and $668 at December 31, 2019 and 2018, respectively. Any additional costs related to line movements, equipment charges, and other costs will be expensed as incurred. The following table displays the restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2019: (1) Other charges include the effects of currency translation, travel, legal and other charges.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the net property, plant and equipment in 2018 increased by 1000 thousand, what will be the percentage change in net property, plant and equipment from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-110", + "paragraphs": [ + "\n||2019|2018|\n|Land|$14,241|$14,382|\n|Buildings and improvements .|664,266|567,605|\n|Machinery and equipment .|2,436,997|1,826,434|\n|Office equipment and furniture .|159,848|178,011|\n|Leasehold improvements|48,772|49,055|\n|Construction in progress|243,107|405,581|\n|Property, plant and equipment, gross|3,567,231|3,041,068|\n|Accumulated depreciation .|(1,386,082)|(1,284,857)|\n|Property, plant and equipment, net|$2,181,149|$1,756,211|\n Property, plant and equipment, net Property, plant and equipment, net consisted of the following at December 31, 2019 and 2018 (in thousands): We periodically assess the estimated useful lives of our property, plant and equipment whenever applicable facts and circumstances indicate a change in the estimated useful life of an asset may have occurred. During the year ended December 31, 2019, we revised the estimated useful lives of certain core Series 6 manufacturing equipment from 10 years to 15 years. Such revision was primarily due to the validation of certain aspects of our Series 6 module technology, including the nature of the manufacturing process, the operating and maintenance cost profile of the manufacturing equipment, and the technology\u2019s compatibility with our long-term module technology roadmap. We expect the revised useful lives to reduce depreciation by approximately $15.0 million per year. Depreciation of property, plant and equipment was $176.4 million, $109.1 million, and $91.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the reported total between current and noncurrent financing receivables if noncurrent financing receivables were $5,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-111", + "paragraphs": [ + "\n|July 27, 2019|Lease Receivables|Loan Receivables|Financed Service Contracts|Total|\n|Gross|$2,367|$5,438|$2,369|$10,174|\n|Residual value|142|\u2014|\u2014|142|\n|Unearned income|(137)|\u2014|\u2014|(137)|\n|Allowance for credit loss|(46)|(71)|(9)|(126)|\n|Total, net .|$2,326|$5,367|$2,360|$10,053|\n|Reported as:|||||\n|Current .|$1,029|$2,653|$1,413|$5,095|\n|Noncurrent|1,297|2,714|947|4,958|\n|Total, net .|$2,326|$5,367|$2,360|$10,053|\n 8. Financing Receivables and Operating Leases (a) Financing Receivables Financing receivables primarily consist of lease receivables, loan receivables, and financed service contracts. Lease receivables represent sales-type and direct-financing leases resulting from the sale of Cisco\u2019s and complementary third-party products and are typically collateralized by a security interest in the underlying assets. Lease receivables consist of arrangements with terms of four years on average. Loan receivables represent financing arrangements related to the sale of our hardware, software, and services, which may include additional funding for other costs associated with network installation and integration of our products and services. Loan receivables have terms of three years on average. Financed service contracts include financing receivables related to technical support and advanced services. Revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed, which typically ranges from one to three years. A summary of our financing receivables is presented as follows (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the sum of total operating lease obligations and Long-term debt obligations including interest be if operating lease obligations was $90,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-112", + "paragraphs": [ + "\n||||Payment Due by period|||\n||Total|Less than 1 Year|1-3 Years|3-5 Years|More than 5 Years|\n|Long-term debt obligations including interest|$334,500|$17,250|$317,250|$\u2014|$\u2014|\n|Operating lease obligations|82,895|9,434|47,410|15,226|10,825|\n|Software subscription and other contractual obligations|18,726|12,371|6,355|\u2014|\u2014|\n||$436,121|$39,055|$371,015|$15,226|$10,825|\n Contractual Obligations Our principal commitments consist of obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms. The following table summarizes our contractual obligations at December 31, 2019 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the value at 31 March in 2019 from 2018 be if the amount in 2019 was $1.3 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-113", + "paragraphs": [ + "\n||31 March 2019|31 March 2018|\n||$M|$M|\n|At 1 April|0.9|0.4|\n|Charge for the year|0.6|0.6|\n|Amounts written off|(0.2)|(0.1)|\n|Effects of movements in exchange rates|(0.1)|\u2013|\n|At 31 March|1.2|0.9|\n The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M). At 31 March 2019, trade receivables at a nominal value of $1.2M (2018: $0.9M) were impaired and fully provided for. Movements in the provision for impairment of receivables were as follows: 31\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the number of unvested shares between December 29, 2017 and December 28, 2018 if the amount in 2018 was 500,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-114", + "paragraphs": [ + "\n||Shares |Weighted Average Grant Date Fair Value|\n|Unvested at December 29, 2017|329,761|$16.69|\n|Granted |311,957|23.62|\n|Vested |(113,482)|17.60|\n|Forfeited |(1,506)|17.13|\n|Unvested at December 28, 2018|526,730|$20.60|\n|Granted |384,531|34.44|\n|Vested |(115,459)|21.32|\n|Forfeited |(55,193)|20.46|\n|Unvested at December 27, 2019 |740,609|$27.68|\n Equity Incentive Plan On May 17, 2019, the Company\u2019s stockholders approved the 2019 Omnibus Equity Incentive Plan (the \u201c2019 Plan\u201d). Concurrently, the 2011 Omnibus Equity Incentive Plan (the \u201c2011 Plan\u201d) was terminated and any shares remaining available for new grants under the 2011 Plan share reserve were extinguished. The purpose of the 2019 Plan is to promote the interests of the Company and its stockholders by (i) attracting and retaining key officers, employees and directors of, and consultants to, the Company and its Subsidiaries and Affiliates; (ii) motivating such individuals by means of performance-related incentives to achieve long-range performance goals; (iii) enabling such individuals to participate in the long-term growth and financial success of the Company; (iv) encouraging ownership of stock in the Company by such individuals; and (v) linking their compensation to the long-term interests of the Company and its stockholders. The 2019 Plan is administered by the Compensation and Human Capital Committee (the \u201cCommittee\u201d) of the Board of Directors and allows for the issuance of stock options, stock appreciation rights (\u201cSARs\u201d), RSAs, restricted share units, performance awards, or other stock-based awards. Stock option exercise prices are fixed by the Committee but shall not be less than the fair market value of a common share on the date of the grant of the option, except in the case of substitute awards. Similarly, the grant price of an SAR may not be less than the fair market value of a common share on the date of the grant. The Committee will determine the expiration date of each stock option and SAR, but in no case shall the stock option or SAR be exercisable after the expiration of 10 years from the date of the grant. The 2019 Plan provides for 2,600,000 shares available for grant. As of December 27, 2019, there were 2,222,088 shares available for grant. Stock compensation expense was $4,399, $4,094 and $3,018 for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, respectively. The related tax benefit for stock-based compensation was $883, $864 and $1,283 for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, respectively. The following table reflects the activity of RSAs during the fiscal years ended December 27, 2019 and December 28, 2018: The fair value of RSAs vested during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, was $3,742, $2,936 and $1,703, respectively. These awards are a mix of time-, market- and performance-based grants awarded to key employees and non-employee directors which vest over a range of periods of up to five-years. The market- and performance-based RSAs cliff vest, if at all, after the conclusion of a three-year performance period and vesting is subject to the award recipient\u2019s continued service to the Company as of the vesting date. The number of performance-based RSAs that ultimately vest is based on the Company\u2019s attainment of certain profitability and return on invested capital targets. During fiscal 2019, the Company awarded market-based RSAs that vest based on the Company\u2019s attainment of an average closing trade price of the Company\u2019s common stock of $39.86 per share, based on an average of 20 consecutive trading days. The grant date fair value of these market-based performance awards was determined using a Monte Carlo simulation in order to simulate a range of possible future stock prices. Key assumptions used included a risk-free interest rate of 2.2% and expected volatility of 44.6%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the 5% Stockholders have a total of 3,000,000 in amount and nature of beneficial ownership instead, how much more do all officers and directors as a group have in amount and nature of beneficial ownership as compared to the 5% Stockholders?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-115", + "paragraphs": [ + "\n|NAME AND ADDRESS OF BENEFICIAL OWNER|AMOUNT AND NATURE OF BENEFICIAL OWNERSHIP(1)(2)|PERCENTAGE OF COMMON STOCK BENEFICIALLY OWNED(2)|\n|Executive Officers and Directors:|||\n|Corey M. Horowitz(3)|6,862,752|28.0%|\n|CMH Capital Management Corp(4)|2,291,372|9.5%|\n|Niv Harizman(5)|245,985|1.0%|\n|Emanuel Pearlman (6)|112,059|*|\n|David C. Kahn(7)|94,160|*|\n|Allison Hoffman(8)|75,811|*|\n|Jonathan E. Greene(9)|67,499|*|\n|All officers and directors as a group (6 Persons)|7,458,266|30.4%|\n|5% Stockholders:|||\n|Steven D. Heinemann(10)|2,827,815|11.8%|\n|Goose Hill Capital LLC(11)|2,242,582|9.3%|\n|John Herzog(12)|1,200,130|5.0%|\n ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS The following table sets forth information regarding the beneficial ownership of our common stock as of March 1, 2020 for (i) each of our directors, (ii) each of our executive officers, (iii) each person known by us to be the beneficial owner of more than 5% of our outstanding shares of common stock, and (iv) all of our executive officers and directors as a group. * Less than 1%. (1) Unless otherwise indicated, we believe that all persons named in the above table have sole voting and investment power with respect to all shares of our common stock beneficially owned by them. Unless otherwise indicated the address for each listed beneficial owner is c/o Network-1 Technologies, Inc., 445 Park Avenue, Suite 912, New York, New York 10022. (2) A person is deemed to be the beneficial owner of shares of common stock that can be acquired by such person within 60 days from March 1, 2020 upon the exercise of options or restricted stock units that vest within such 60 day period. Each beneficial owner's percentage ownership is determined by assuming that all stock options and restricted stock units held by such person (but not those held by any other person) and which are exercisable or vested within 60 days from March 1, 2020 have been exercised and vested. Assumes a base of 24,032,941 shares of our common stock outstanding as of March 1, 2020. (3) Includes (i) 3,549,369 shares of common stock held by Mr. Horowitz, (ii) 500,000 shares of common stock subject to currently exercisable stock options held by Mr. Horowitz, (iii) 2,157,097 shares of common stock held by CMH Capital Management Corp., an entity solely owned by Mr. Horowitz, (iv) 134,275 shares of common stock owned by the CMH Capital Management Corp. Profit Sharing Plan, of which Mr. Horowitz is the trustee, (v) 67,470 shares of common stock owned by Donna Slavitt, the wife of Mr. Horowitz, (vi) an aggregate of 452,250 shares of common stock held by two trusts and a custodian account for the benefit of Mr. Horowitz\u2019s three children, and (vii) 2,291 shares of common stock held by Horowitz Partners, a general partnership of which Mr. Horowitz is a partner. Does not include 250,000 shares of common stock subject to restricted stock units that do not vest within 60 days of March 1, 2020. (4) Includes 2,157,097 shares of common stock owned by CMH Capital Management Corp. and 134,275 shares of common stock owned by CMH Capital Management Corp. Profit Sharing Plan. Corey M. Horowitz, by virtue of being the sole officer, director and shareholder of CMH Capital Management Corp. and the trustee of the CMH Capital Management Corp. Profit Sharing Plan, has the sole power to vote and dispose of the shares of common stock owned by CMH Capital Management Corp. and the CMH Capital Management Corp. Profit Sharing Plan. (5) Includes (i) 242,235 shares of common stock and (ii) 3,750 shares of common stock subject to restricted stock units that vest within 60 days of March 1, 2020. Does not include 11,250 shares of common stock subject to restricted stock units that do not vest within 60 days from March 1, 2020. (6) Includes (i) 108,309 shares of common stock and (ii) 3,750 shares of common stock subject to restricted stock units that vest within 60 days of March 1, 2020. Does not\ninclude 11,250 shares of common stock subject to restricted stock units that do not vest within 60 days from March 1, 2020. (7) Includes 94,160 shares of common stock. Does not include 27,500 shares of common stock subject to restricted stock units owned by Mr. Kahn that do not vest within 60 days from March 1, 2020. (8) Includes (i) 72,061 shares of common stock and (ii) 3,750 shares of common stock subject to restricted stock units that vest within 60 days of March 1, 2020. Does not include 11,250 shares of common stock subject to restricted stock units that do not vest within 60 days from March 1, 2020. (9) Includes 67,499 shares of common stock. Does not include 35,000 shares of common stock subjected to restricted stock units owned by Mr. Greene that do not vest within 60 days from March 1, 2020. (10) Includes 585,233 shares of common stock owned by Mr. Heinemann and 2,242,582 shares of common stock owned by Goose Hill Capital LLC. Goose Hill Capital LLC is an entity in which Mr. Heinemann is the sole member. Mr. Heinemann, by virtue of being the sole member of Goose Hill Capital LLC, has the sole power to vote and dispose of the shares of common stock owned by Goose Hill Capital LLC. The aforementioned beneficial ownership is based upon Amendment No. 7 to Schedule 13G filed by Mr. Heinemann with the SEC on February 11, 2019. The address for Mr. Heinemann is c/o Goose Hill Capital, LLC, 12378 Indian Road, North Palm Beach, Florida 33408. (11) Includes 2,242,582 shares of common stock. Steven D. Heinemann, by virtue of being the sole member of Goose Hill Capital LLC, has the sole power to vote and dispose of the shares of common stock owned by Goose Hill Capital LLC. The aforementioned beneficial ownership is based upon Amendment No. 7 to Schedule 13G filed by Mr. Heinemann with the SEC on February 11, 2019. The address for Goose Hill Capital LLC is 12378 Indian Road, North Palm Beach, Florida 33408. (12) Includes 1,200,130 shares of common stock. The aforementioned beneficial ownership is based upon a Schedule 13G filed by Mr. Herzog with the SEC on February 10, 2016. The address of Mr. Herzog is 824 Harbor Road, Southport, Connecticut 06890-1410.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the outstanding number of shares at the beginning of the period from 2018 to 2019 be if the amount in 2019 was 800,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-116", + "paragraphs": [ + "\n||2019 NUMBER|2018 NUMBER|\n|Outstanding at the beginning of the period|768,806|3,384,696|\n|Granted during the period|-|-|\n|Forfeited during the period|(768,806)|(2,615,890)|\n|Exercised during the period|-|-|\n|Outstanding at the end of the period|-|768,806|\n 5.2 Employee share plans (continued) FY2019, FY2018 & FY2017 offer under LTI Plan Each LTI Plan share is offered subject to the achievement of the performance measure, which is tested once at the end of the performance period. The LTI Plans will be measured against one performance measure \u2013 relative Total Shareholder Return (TSR). LTI Plan shares that do not vest after testing of the relevant performance measure, lapse without retesting. The shares will only vest if a certain Total Shareholder Return (TSR) relative to the designated comparator group, being the ASX Small Ordinaries Index excluding mining and energy companies, is achieved during the performance period. In relation to the offer, vesting starts where relative TSR reaches the 50th Percentile. At the 50th Percentile, 50% of LTI Plan shares will vest. All LTI Plan shares will vest if relative TSR is above the 75th Percentile. Between these points, the percentage of vesting increases on a straight-line basis. Summary of Shares issued under the FY2017 LTI Plan The following table illustrates the number of, and movements in, shares issued during the year:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total investments between 2018 and 2019 if total investments in 2019 were $15,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-117", + "paragraphs": [ + "\n||March 31,||\n||2019|2018|\n|Nippon Yttrium Co., Ltd (\"NYC\")|$8,215|$8,148|\n|NT Sales Co., Ltd (\"NTS\")|1,218|998|\n|Novasentis|977|2,870|\n|KEMET Jianghai Electronics Components Co., Ltd (\u201cKEMET Jianghai\u201d)|2,515|\u2014|\n||$12,925|$12,016|\n Note 6: Equity Method Investments The following table provides a reconciliation of equity method investments to the Company's Consolidated Balance Sheets (amounts in thousands): TOKIN's Joint Ventures - NYC and NTS As noted in Note 2, \u201cAcquisitions,\u201d on April 19, 2017, the Company completed its acquisition of the remaining 66% economic interest in TOKIN and TOKIN became a 100% owned subsidiary of KEMET. TOKIN had two investments at the time of acquisition: NYC and NTS. The Company accounts for both investments using the equity method due to the related nature of operations and the Company's ability to influence management decisions. NYC was established in 1966 by TOKIN and Mitsui Mining and Smelting Co., Ltd (\u201cMitsui\u201d). NYC was established to commercialize yttrium oxides and the Company owns 30% of NYC's stock. The carrying amount of the Company's equity investment in NYC was $8.2 million and $8.1 million as of March 31, 2019 and 2018, respectively. NTS was established in 2004 by TOKIN, however subsequent to its formation, TOKIN sold 67% of its stock. NTS provides world-class electronic devices by utilizing global procurement networks and the Company owns 33% of NTS' stock. During the year ended March 31, 2019, a significant portion of NTS' sales were TOKIN\u2019s products. The carrying amount of the Company's equity investment in NTS was $1.2 million and $1.0 million as of March 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If purchase obligations with payment due period of more than 5 years has a value of $472.3 million, what proportion of total purchase obligations is made of up obligations with a maximum period of 3 years?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-118", + "paragraphs": [ + "\n|(in millions)|||Payment Due by Period|||\n||Total|Less than 1 year|1-3 years|3-5 years|More than 5 years|\n|Term Loan and Notes, including interest|$4,373.3|$3,227.0|$65.0|$65.0|$1,016.3|\n|Operating lease obligations, net|711.5|88.7|158.0|126.9|337.9|\n|Purchase obligations|2,036.5|545.0|935.8|555.7|\u2014|\n|Total|$7,121.3|$3,860.7|$1,158.8|$747.6|$1,354.2|\n Contractual Obligations The following table summarizes our contractual obligations as of November 29, 2019: As of November 29, 2019, our Term Loan\u2019s carrying value was $2.25 billion. At our election, the Term Loan will bear interest at either (i) the London Interbank Offered Rate (\u201cLIBOR\u201d) plus a margin, based on our debt ratings, ranging from 0.500% to 1.000% or (ii) a base rate plus a margin, based on our debt ratings, ranging from 0.040% to 0.110%. Interest is payable periodically, in arrears, at the end of each interest period we elect. Based on the LIBOR rate at November 29, 2019, our estimated maximum commitment for interest payments was $23.2 million for the remaining duration of the Term Loan. As of November 29, 2019, the carrying value of our Notes payable was $1.89 billion. Interest on our Notes is payable semi-annually, in arrears on February 1 and August 1. At November 29, 2019, our maximum commitment for interest payments was $200.1 million for the remaining duration of our Notes. Our Term Loan and Revolving Credit Agreement contain similar financial covenants requiring us not to exceed a maximum leverage ratio. As of November 29, 2019, we were in compliance with this covenant. We believe this covenant will not impact our credit or cash in the coming fiscal year or restrict our ability to execute our business plan. Our senior notes do not contain any financial covenants. Under the terms of our Term Loan and Revolving Credit Agreement, we are not prohibited from paying cash dividends unless payment would trigger an event of default or if one currently exists. We do not anticipate paying any cash dividends in the foreseeable future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total unrecognised compensation costs related to unvested stock awards as a percentage of the value of nonvested shares at March 31, 2019 if the number of nonvested shares is increased by 500? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-119", + "paragraphs": [ + "\n||March 31, 2019||\n||Number of shares|Weighted-Average Grant Date Fair Value per Share|\n|Non-vested at March 31, 2018|358|$16.27|\n|Granted|315|15.28|\n|Vested|(172)|16.27|\n|Cancelled and forfeited|(68)|16.27|\n|Non-vested at March 31, 2019|433|$15.55|\n 13. Stock-Based Compensation: Under the 2014 RSU Plan, we may grant restricted stock units of up to an aggregate of 3,000 units. Each unit converts to one share of the Company\u2019s stock at the\ntime of vesting. The fair value of RSU awards is determined at the closing market price of the Company\u2019s common stock at the date of grant. For the years ended March\n31, 2018 and 2019, there were 292 and 315 awards, respectively, granted from this plan. Restricted stock activity during the year ended 2019 is as follows: Performance-based awards vest one year after the grant date. Service-based awards vest as to one-third annually with the requisite service periods beginning on\nthe grant date. Awards are amortized over their respective grade-vesting periods. The total unrecognized compensation costs related to unvested stock awards expected\nto be recognized over the vesting period, approximately three years, was $1,476 at March 31, 2019. We have four fixed stock option plans. Under the 2004 Stock Option Plan, as amended, we may grant options to employees for the purchase of up to an aggregate\nof 10,000 shares of common stock. Under the 2004 Non-Employee Directors\u2019 Stock Option Plan, as amended, we may grant options for the purchase of up to an\naggregate of 1,000 shares of common stock. No awards were made under these two plans after August 1, 2013. Under the 2014 Stock Option Plan, we can grant options\nto employees for the purchase of up to an aggregate of 10,000 shares of common stock. Under the 2014 Non-Employee Directors\u2019 Stock Option Plan, as amended, we can\ngrant options to our directors for the purchase of up to an aggregate of 1,000 shares of common stock. Under all plans, the exercise price of each option shall not be less\nthan the market price of our stock on the date of grant and an option\u2019s maximum term is 10 years. Options granted under the 2004 Stock Option Plan and the 2014 Stock\nOption Plan vest as to 25% annually and options granted under the 2004 Non-Employee Directors\u2019 Stock Option Plan and the 2014 Non-Employee Director\u2019s Stock\nOption Plan vest as to one-third annually. Requisite service periods related to all plans begin on the grant date. As of March 31, 2019, there were 12,447 shares of\ncommon stock available for future issuance under all of the plans, consisting of options available to be granted and options currently outstanding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the revenue in Asia from 2018 to 2019 be if the amount in 2019 was 5,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-120", + "paragraphs": [ + "\n||AUSTRALIA|ASIA|TOTAL|\n||$\u2019000|$\u2019000|$\u2019000|\n|30 June 2019||||\n|Revenue|149,295|4,864|154,159|\n|Non-current assets1|44,061|15,899|59,960|\n|30 June 2018||||\n|Revenue|174,776|2,155|176,931|\n|Non-current assets1|49,235|15,245|64,480|\n 2.1 Segment information Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure. We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across: \u2022 Health (private health insurance), \u2022 Life and General Insurance, \u2022 Energy and Telecommunications, and \u2022 Other, predominately offering financial service products including home loans in Australia and Asia. In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions. 1 Non-current assets other than financial instruments and deferred tax assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in net deferred tax assets between 2018 and 2019 if the value in 2018 is $70,000 instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-121", + "paragraphs": [ + "\n||2019|2018|\n|Deferred tax assets:|||\n|Accrued defined benefit pension and postretirement benefits|$46,918|$34,776|\n|Deferred income|13,803|1,535|\n|Impairment|9,981|11,388|\n|Accrued insurance|7,133|8,994|\n|Share-based compensation|5,415|4,936|\n|Tax loss and tax credit carryforwards|5,327|7,458|\n|Lease commitments related to closed or refranchised locations|3,786|4,696|\n|Deferred interest deduction|3,188|\u2014|\n|Other reserves and allowances|2,965|851|\n|Accrued incentive compensation|2,617|2,055|\n|Accrued compensation expense|1,092|2,034|\n|Interest rate swaps|\u2014|181|\n|Other, net|868|2,206|\n|Total gross deferred tax assets|103,093|81,110|\n|Valuation allowance|(2,485)|(3,554)|\n|Total net deferred tax assets|100,608|77,556|\n|Deferred tax liabilities:|||\n|Intangible assets|(10,520)|(10,492)|\n|Leasing transactions|(3,822)|(2,790)|\n|Property and equipment, principally due to differences in depreciation|(128)|(1,855)|\n|Other|(574)|(279)|\n|Total gross deferred tax liabilities|(15,044)|(15,416)|\n|Net deferred tax assets|$85,564|$62,140|\n The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands): The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the \u201cTax Rate\u201d) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate. Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies. The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company\u2019s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the United States net property and equipment between 2019 and 2020 if the net property and equipment in 2020 was $1,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-122", + "paragraphs": [ + "\n||January 1, 2020|February 1, 2019|\n|United States|$860|$849|\n|International|209|113|\n|Total|$1,069|$962|\n Long-lived assets by geographic area, which primarily include property and equipment, net, as of the periods presented were as follows (table in millions): No individual country other than the U.S. accounted for 10% or more of these assets as of January 31, 2020 and February 1, 2019 VMware\u2019s product and service solutions are organized into three main product groups: \u2022 Software-Defined Data Center \u2022 Hybrid and Multi-Cloud Computing \u2022 Digital Workspace\u2014End-User Computing VMware develops and markets product and service offerings within each of these three product groups. Additionally, synergies are leveraged across these three product areas. VMware\u2019s products and service solutions from each of its product groups may also be bundled as part of an enterprise agreement arrangement or packaged together and sold as a suite. Accordingly, it is not practicable to determine revenue by each of the three product groups described above.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If total NLA in Brisbane were 10,000, what would be the difference in the NLA between Sunshine Coast and Brisbane?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-123", + "paragraphs": [ + "\n|REGION|NUMBER OF CENTRES|TOTAL NLA|\n|Brisbane|5|25,000|\n|Gold Coast|4|6,500|\n|Sunshine Coast|1|6,500|\n|Central Coast (NSW)|6|20,600|\n|Wollongong|3|12,700|\n|Melbourne|2|8,600|\n|Adelaide|3|15,500|\n|Perth|2|10,800|\n|Auckland (NZ)|3|27,000|\n|Hamilton (NZ)|4|21,600|\n|Rotorua (NZ)|1|5,000|\n|Tauranga (NZ)|1|3,200|\n|Total Acquisitions|35|163,000|\n ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage\u2019s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business. WINE ARK Wine Ark, Australia\u2019s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in gross margin between 2018 and 2019 be if gross margin was 80.0% in 2019 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-124", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|||(dollars in thousands)||\n|Cost of revenue|$149,215|$144,349|$142,867|\n|Gross profit|$427,308|$393,542|$339,118|\n|Gross margin|74.1%|73.2%|70.4%|\n Cost of Revenue, Gross Profit, and Gross Margin Cost of revenue increased $4.9 million, or 3%, in 2019 as compared to 2018. The increase in cost of revenue was primarily due to $12.1 million in increased personnel expenses, stock-based compensation, and overhead costs, $3.9 million in increased content costs, $3.6 million in increased amortization of acquired intangible assets, and $1.6 million in increased capitalized software amortization. These increased costs were partially offset by $16.4 million in decreased external implementation professional service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin. Cost of revenue increased $1.5 million, or 1%, in 2018 as compared to 2017. The increase in cost of revenue was primarily due to $6.0 million in increased capitalized software amortization and $4.5 million in increased content costs. These increased costs were partially offset by $6.6 million in decreased amortization of acquired intangible assets and $2.9 million in external implementation service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the impacts due to adoption of Topic 606 between Contract assets and inventories if the impact on inventories was -$60,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-125", + "paragraphs": [ + "\n||Balance at September 29, 2018 |Impacts due to adoption of Topic\n606|Balance at September 30, 2018|\n|ASSETS||||\n| Contract assets|$\u2014|$76,417|$76,417|\n| Inventories|794,346|(68,959)|725,387|\n|LIABILITIES AND SHAREHOLDERS' EQUITY||||\n| Other accrued liabilities|$68,163|$(357)|$67,806|\n| Retained earnings|1,062,246|7,815|1,070,061|\n 15. Revenue from Contracts with Customers Impact of Adopting Topic 606 The Company adopted Topic 606 at the beginning of fiscal 2019 using the modified retrospective method. The new standard resulted in a change to the timing of revenue recognition for a significant portion of the Company's revenue, whereby revenue is recognized over time, as products are produced, as opposed to at a point in time based upon shipping terms. As a result of the adoption of Topic 606, the following adjustments were made to the opening balances of the Company's Consolidated Balance Sheets (in thousands): The cumulative effect of applying the new guidance in Topic 606 resulted in the Company increasing its fiscal 2019 opening Retained earnings balance by$ 7.8 million due to certain customer contracts requiring revenue recognition over time. Contract assets in the amount of$ 76.4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time. Inventory declined $69.0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis. The decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time, partially offset by an increase in taxes payable associated with the increase in revenue recognized over time.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average net revenues from 2015 to 2019 if the net revenue in 2015 was $4,000 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-126", + "paragraphs": [ + "\n||||As of and for the Years ended December 31,|||\n||2019(1)(8)|2018(2)|2017(3)|2016(4)|2015(5)|\n|Operations data:||||||\n|Net revenues|$ 5,366.8|$ 5,191.2|$ 4,607.5|$ 3,789.9|$ 3,582.4|\n|Gross profit|3,427.1|3,279.5|2,864.8|2,332.4|2,164.6|\n|Income from operations|1,498.4|1,396.4|1,210.2|1,054.6|1,027.9|\n|Net earnings(6)|1,767.9|944.4|971.8|658.6|696.1|\n|Per share data:||||||\n|Basic earnings per share|$ 17.02|$ 9.15|$ 9.51|$ 6.50|$ 6.92|\n|Diluted earnings per share|$ 16.82|$ 9.05|$ 9.39|$ 6.43|$ 6.85|\n|Dividends declared per share|$ 1.9000|$ 1.7000|$ 1.4625|$ 1.2500|$ 1.0500|\n|Balance sheet data:||||||\n|Cash and cash equivalents|$ 709.7|$ 364.4|$ 671.3|$ 757.2|$ 778.5|\n|Working capital(7)|(505.4)|(200.4)|(140.4)|(25.0)|126.2|\n|Total assets|18,108.9|15,249.5|14,316.4|14,324.9|10,168.4|\n|Current portion of long-term debt|602.2|1.5|800.9|401.0|6.8|\n|Long-term debt, net of current portion|4,673.1|4,940.2|4,354.6|5,808.6|3,264.4|\n|Stockholders\u2019 equity|9,491.9|7,738.5|6,863.6|5,788.9|5,298.9|\n ITEM 6 | SELECTED FINANCIAL DATA You should read the table below in conjunction with \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and our Consolidated Financial Statements and related notes included in this Annual Report (amounts in millions, except per share data). (1) \u00a0Includes results from the acquisitions of Foundry from April 18, 2019, ComputerEase from August 19, 2019, iPipeline from August 22, 2019, and Bellefield from December 18, 2019; and the results from the Imaging businesses through disposal on February 5, 2019 and Gatan through disposal on October 29, 2019. (2) \u00a0Includes results from the acquisitions of Quote Software from January 2, 2018, PlanSwift Software from March 28, 2018, Smartbid from May 8, 2018, PowerPlan, Inc. from June 4, 2018, ConceptShare from June 7, 2018, BillBlast from July 10, 2018 and Avitru from December 31, 2018. (3) \u00a0Includes results from the acquisitions of Phase Technology from June 21, 2017, Handshake Software, Inc. from August 4, 2017, Workbook Software A/S from September 15, 2017 and Onvia, Inc. from November 17, 2017. (4) \u00a0Includes results from the acquisitions of CliniSys Group Ltd. from January 7, 2016, PCI Medical Inc. from March 17, 2016, GeneInsight Inc. from April 1, 2016, iSqFt Holdings Inc. (d/b/a ConstructConnect) from October 31, 2016, UNIConnect LC from November 10, 2016 and Deltek, Inc. from December 28, 2016. (5) \u00a0Includes results from the acquisitions of Strata Decision Technologies LLC from January 21, 2015, SoftWriters Inc. from February 9, 2015, Data Innovations LLC from March 4, 2015, On Center Software LLC from July 20, 2015, RF IDeas Inc. from September 1, 2015, Atlantic Health Partners LLC from September 4, 2015, Aderant Holdings Inc. from October 21, 2015, Atlas Database Software Corp. from October 26, 2015; and the results from the Black Diamond Advanced Technologies through disposal on March 20, 2015 and Abel Pumps through disposal on October 2, 2015. (6) \u00a0The Company recognized an after tax gain of $687.3 in connection with the dispositions of the Imaging businesses and Gatan during 2019. The Tax Cuts and Jobs Act of 2017 (\u201cthe Tax Act\u201d) was signed into U.S. law on December 22, 2017, which was prior to the end of the Company\u2019s 2017 reporting period and resulted in a one-time net income tax benefit of $215.4. (7) \u00a0Net working capital equals current assets, excluding cash, less total current liabilities, excluding debt. (8) \u00a0In 2019 working capital includes the impact of the increase in income taxes payable of approximately $200.0 due to the taxes incurred on the gain on sale of Gatan, and the adoption of Accounting Standards Codification (\u201cASC\u201d) Topic 842, Leases (\u201cASC 842\u201d) which resulted in an increase to current liabilities of $56.8 as of December 31, 2019. The other balance sheet accounts impacted due to the adoption of ASC 842 are set forth in Note 16 of the Notes to Consolidated Financial Statements included in this Annual Report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Unamortized deferred financing fees between 2018 and 2019 if the Unamortized deferred financing fees in 2019 was -$1,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-127", + "paragraphs": [ + "\n||2019|2018|\n|4.05% Senior Notes, due June 15, 2025|$100,000|$100,000|\n|4.22% Senior Notes, due June 15, 2028 |50,000|50,000|\n|Borrowings under the credit facility|95,000|\u2014|\n|Capital lease and other financing obligations|44,492|39,857|\n|Unamortized deferred financing fees|(1,512)|(1,240)|\n|Total obligations|287,980|188,617|\n|Less: current portion |(100,702)|(5,532)|\n|Long-term debt and capital lease obligations, net of current portion|187,278|183,085|\n 4. Debt, Capital Lease Obligations and Other Financing Debt and capital lease obligations as of September 28, 2019 and September 29, 2018, consisted of the following (in thousands): On June 15, 2018, the Company entered into a Note Purchase Agreement (the \u201c2018 NPA\u201d) pursuant to which it issued an aggregate of$ 150.0 million in principal amount of unsecured senior notes, consisting of $100.0 million in principal amount of 4.05% Series A Senior Notes, due on June 15, 2025, and $50.0 million in principal amount of 4.22% Series B Senior Notes, due on June 15, 2028 (collectively, the \u201c2018 Notes\u201d), in a private placement. The 2018 NPA includes customary operational and financial covenants with which the Company is required to comply, including, among others, maintenance of certain financial ratios such as a total leverage ratio and a minimum interest coverage ratio. The 2018 Notes may be prepaid in whole or in part at any time, subject to payment of a makewhole amount; interest on the 2018 Notes is payable semiannually. At September 28, 2019, the Company was in compliance with the covenants under the 2018 NPA. In connection with the issuance of the 2018 Notes, on June 15, 2018, the Company repaid, on maturity $175.0 million in principal amount of its previous 5.20% Senior Notes. On May 15, 2019, the Company refinanced its then-existing senior unsecured revolving credit facility (the \"Prior Credit Facility\") by entering into a new5 -year senior unsecured revolving credit facility (collectively with the Prior Credit Facility, referred to as the \"Credit Facility\"), which expanded the maximum commitment from $300.0 million to $350.0 million and extended the maturity from July 5, 2021 to May 15, 2024. The maximum commitment under the Credit Facility may be further increased to $600.0 million, generally by mutual agreement of the Company and the lenders, subject to certain customary conditions. During fiscal 2019, the highest daily borrowing was $250.0 million; the average daily borrowings were $140.7 million. The Company borrowed $1,084.5 million and repaid $989.5 million of revolving borrowings under the Credit Facility during fiscal 2019. The Company was in compliance with all financial covenants relating to the Credit Agreement, which are generally consistent with those in the 2018 NPA discussed above. The Company is required to pay a commitment fee on the daily unused revolver credit commitment based on the Company's leverage ratio; the fee was 0.125% as of September 28, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the increase/ (decrease) in External Systems Hardware gross profit, if the value in 2018 is increased to 2,672 million (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-128", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018|2017|Yr.-to-Yr. Percent/ Margin Change|\n|Systems||||\n|External Systems Hardware gross profit|$2,590|$2,893|(10.5)%|\n|External Systems Hardware gross profit margin|40.7%|44.6%|(3.8)pts|\n|External Operating Systems Software gross profit|$1,412|$1,469|(3.9)%|\n|External Operating Systems Software gross profit margin|84.5%|86.4%|(1.9)pts.|\n|External total gross profit|$4,002|$4,362|(8.2)%|\n|External total gross profit margin|49.8%|53.2%|(3.4)pts.|\n|Pre-tax income|$ 904|$1,128|(19.9)%|\n|Pre-tax margin|10.2%|12.6%|(2.4)pts.|\n The Systems gross profit margin decrease year to year was driven by the mix away from IBM Z and margin declines in Power Systems and Storage Systems. The pre-tax income decline was driven by the strong performance in IBM Z in the prior year and the continued investment in innovation across the Systems portfolio.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Fixed fee license revenue in 2019 increased to 51.1%, what would be the revised change from 2018 and 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-129", + "paragraphs": [ + "\n||Years Ended December 31,|||\n||2019|2018|2017|\n|Revenues: ||||\n|Fixed fee license revenue|35.1 % |75.3 % |36.0 %|\n|Per-unit royalty revenue|64.0|24.3|61.4|\n|Total royalty and license revenue|99.1|99.6|97.4|\n|Development, services, and other|0.9|0.4|2.6|\n|Total revenues|100.0|100.0|100.0|\n|Costs and expenses:||||\n|Cost of revenues|0.5|0.2|0.6|\n|Sales and marketing|17.9|5.5|38.6|\n|Research and development|21.8|8.8|33.6|\n|General and administrative|119.4|37.7|152.4|\n|Restructuring costs|\u2014|\u2014|4.6|\n|Total costs and expenses|159.6|52.2|229.8|\n|Operating income (loss)|(59.6)|47.8|(129.8)|\n|Interest and other income|5.0|1.7|1.0|\n|Other expense|0.2|(0.2)|0.9|\n|Income (loss) before provision for income taxes|(54.4)|49.3|(127.9)|\n|Provision for income taxes|(1.3)|(0.4)|(1.4)|\n|Net income (loss)|(55.7)%|48.9 %|(129.3)%|\n Overview of 2019 Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue. For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018. We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606. The\u00a0following table sets forth our consolidated statements of income data as a percentage of total revenues:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "When the accruals and allowances for 2018 is updated to be $538 million, what is the total accruals and allowances for 2019 and 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-130", + "paragraphs": [ + "\n|||May 31,|\n|(in millions)|2019|2018|\n|Deferred tax assets:|||\n|Accruals and allowances|$541|$567|\n|Employee compensation and benefits|646|664|\n|Differences in timing of revenue recognition|322|338|\n|Basis of property, plant and equipment and intangible assets|1,238|\u2014|\n|Tax credit and net operating loss carryforwards|3,717|2,614|\n|Total deferred tax assets|6,464|4,183|\n|Valuation allowance|(1,266)|(1,308)|\n|Total deferred tax assets, net|5,198|2,875|\n|Deferred tax liabilities:|||\n|Unrealized gain on stock|(78)|(78)|\n|Acquired intangible assets|(973)|(1,254)|\n|GILTI deferred|(1,515)|\u2014|\n|Basis of property, plant and equipment and intangible assets|\u2014|(158)|\n|Other|(200)|(48)|\n|Total deferred tax liabilities|(2,766)|(1,538)|\n|Net deferred tax assets|$2,432|$1,337|\n|recorded as:|||\n|Non-current deferred tax assets|$2,696|$1,395|\n|Non-current deferred tax liabilities (in other non-current liabilities)|(264)|(58)|\n|Net deferred tax assets|$2,432|$1,337|\n The components of our deferred tax assets and liabilities were as follows: We provide for taxes on the undistributed earnings of foreign subsidiaries. We do not provide for taxes on other outside basis temporary differences of foreign subsidiaries as they are considered indefinitely reinvested outside the U.S. At May 31, 2019, the amount of temporary differences related to other outside basis temporary differences of investments in foreign subsidiaries upon which U.S. income taxes have not been provided was approximately $7.9 billion. If the other outside basis differences were recognized in a taxable transaction, they would generate foreign tax credits that would reduce the federal tax liability associated with the foreign dividend or the otherwise taxable transaction. At May 31, 2019, assuming a full utilization of the foreign tax credits, the potential net deferred tax liability associated with these other outside basis temporary differences would be approximately $1.5 billion. Our net deferred tax assets were $2.4 billion and $1.3 billion as of May 31, 2019 and 2018, respectively. We believe that it is more likely than not that the net deferred tax assets will be realized in the foreseeable future. realization of our net deferred tax assets is dependent upon our generation of sufficient taxable income in future years in appropriate tax jurisdictions to obtain benefit from the reversal of temporary differences, net operating loss carryforwards and tax credit carryforwards. The amount of net deferred tax assets considered realizable is subject to adjustment in future periods if estimates of future taxable income change. The valuation allowance was $1.3 billion at each of May 31, 2019 and 2018. Substantially all of the valuation allowances as of May 31, 2019 and 2018 related to tax assets established in purchase accounting and other tax credits. Any subsequent reduction of that portion of the valuation allowance and the recognition of the associated tax benefits associated with our acquisitions will be recorded to our provision for income taxes subsequent to our final determination of the valuation allowance or the conclusion of the measurement period (as defined above), whichever comes first.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in employee benefit costs be if the amount in 2019 was $228.9 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-131", + "paragraphs": [ + "\n|||2019|2018|\n||Notes|$ million|$ million|\n|Employee benefit costs|8|220.5|208.9|\n|Costs of inventories recognised as an expense||81.6|79.8|\n|Write-down of inventories to net realisable value|19|1.6|0.1|\n|Amortisation of intangible assets|13|2.1|4.3|\n|Depreciation of property, plant and equipment|14|14.7|16.5|\n|Depreciation of right-of-use assets|15|7.5|\u2013|\n|Amortisation of assets recognised from costs to obtain a contract|21|0.5|0.6|\n|Operating leases \u2013 minimum lease payments||\u2013|8.5|\n|Expenses relating to short-term leases and leases of low-value assets|26|0.3|\u2013|\n|Product development costs||96.5|96.9|\n|Net foreign exchange loss||0.6|0.6|\n 4. Profit before tax The following items have been charged in arriving at profit before tax:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Fixed Pay for Alan Jope CEO increased by 5% in 2019, what will be the increase / (decrease) from 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-132", + "paragraphs": [ + "\n||Alan Jope CEO \u20ac'000 p.a.||Graeme Pitkethly CFO \u20ac'000 p.a.||\n||2019|2020|2019|2020|\n|Fixed Pay|1,450|1,508|1,103|1,136|\n|Annual Bonus|2,175|2,262|1,323|1,363|\n|MCIP* Match share award|2,186|2,273|1,330|1,370|\n|Target Total Pay|5,811|6,043|3,756|3,869|\n|Personal MCIP* Investment in|67%|67%|67%|67%|\n|Unilever shares|1,457|1,516|886|913|\n Executive Director Fixed Pay increases The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020. This is in line with the average increase awarded to the wider Unilever workforce in 2019 of 3.6%. These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope\u2019s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly\u2019s seniority in his role, coming into his 5th year as CFO. When our CEO Alan Jope was appointed on 1 January 2019 he was appointed with Fixed Pay 14% below that of what the Committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group, despite Unilever being one of the largest companies in this peer group. This positioning was intentional, given Alan\u2019s internal promotion on appointment. However, subject to Alan\u2019s continuing good performance the Committee will, over time, continue to review his Fixed Pay positioning and progress this towards the market median benchmark. * MCIP at maximum (67%) investment of bonus.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total debt obligations as a percentage of the total contractual obligations if total contractual obligations were $500,000 thousand instead while debt obligations remained unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-133", + "paragraphs": [ + "\n||||Payment Due by Period|||\n|Contractual obligations|Total|Year 1|Years 2 - 3|Years 4 - 5|More than 5 years|\n|Debt obligations (1)|$305,927|$28,430|$59,509|$55,708|$162,280|\n|Interest obligations (1)|28,200|6,326|11,039|8,928|1,907|\n|Operating lease obligations|48,311|10,898|14,302|9,402|13,709|\n|Pension and other post-retirement benefits (2)|94,178|6,758|15,184|18,024|54,212|\n|Employee separation liability|7,640|594|674|674|5,698|\n|Restructuring liability|2,181|1,869|312|\u2014|\u2014|\n|Purchase commitments|31,468|31,468|\u2014|\u2014|\u2014|\n|Capital lease obligations|2,049|993|888|168|\u2014|\n|Anti-trust fines and settlements (3)|34,880|21,712|10,203|2,965|\u2014|\n|Total|$554,834|$109,048|$112,111|$95,869|$237,806|\n Commitments At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, \u201cDebt\u201d and Note 15, \u201cCommitments and Contingencies\u201d to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands): (1) Refer to Note 3, \u201cDebt\u201d for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter. (2) Reflects expected benefit payments through fiscal year 2029. (3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item \"Accrued expenses,\" for which the timing of payment has not been determined.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the balance at end of fiscal year between 2018 and 2019 if the balance at end of fiscal year in 2019 was $300 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-134", + "paragraphs": [ + "\n|Years Ended|July 27, 2019|July 28, 2018|July 29, 2017|\n|Balance at beginning of fiscal year|245|272|242|\n|Restricted stock, stock units, and other share-based awards granted|(67)|(70)|(76)|\n|Share-based awards canceled/forfeited/expired|18|18|78|\n|Shares withheld for taxes and not issued|23|25|28|\n|Other|1|\u2014|\u2014|\n|Balance at end of fiscal year|220|245|272|\n (d) Share-Based Awards Available for Grant A summary of share-based awards available for grant is as follows (in millions): For each share awarded as restricted stock or a restricted stock unit award under the 2005 Plan, 1.5 shares was deducted from the available share-based award balance. For restricted stock units that were awarded with vesting contingent upon the achievement of future financial performance or market-based metrics, the maximum awards that can be achieved upon full vesting of such awards were reflected in the preceding table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in service revenue between 2018 and 2019 if service revenue in 2018 was $11,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-135", + "paragraphs": [ + "\n||July 27, 2019|July 28, 2018|Increase (Decrease)|\n|Service|$11,709|$11,431|$ 278|\n|Product|6,758|8,254|(1,496)|\n|Total|$18,467|$19,685|$(1,218)|\n|Reported as:||||\n|Current|$10,668|$11,490|$(822)|\n|Noncurrent|7,799|8,195|(396)|\n|Total|$18,467|$19,685|$(1,218)|\n Deferred Revenue The following table presents the breakdown of deferred revenue (in millions): Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. Of the total deferred revenue decrease related to the adoption of ASC 606 of $2.8 billion, $2.6 billion relates to deferred product revenue and $0.2 billion relates to deferred service revenue. Of the adjustment to deferred product revenue, $1.3 billion related to our recurring software and subscription offers, $0.6 billion related to two-tier distribution, and the remainder related to nonrecurring software and other adjustments. The decrease related to the adoption of ASC 606 was partially offset by an increase in product deferred revenue during the fiscal year. The increase in deferred service revenue was driven by the impact of contract renewals, partially offset by amortization of deferred service revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Core revenue in 2019 was 103,000 thousands, what would be the average for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-136", + "paragraphs": [ + "\n||Year ended December 31,||$|%|\n|(in thousands)|2019|2018|variance|variance|\n| Restaurant/Retail|||||\n| Core|$78,238|$102,877|$(24,639)|(24)%|\n|Brink *|41,689|25,189|16,500|66%|\n|SureCheck|3,380|6,003|(2,623)|(44)%|\n| Total Restaurant Retail|$123,307|$134,069|$(10,762)|(8)%|\n| Government|||||\n| Intelligence, surveillance, and reconnaissance|$29,541|$30,888|$(1,347)|(4)%|\n|Mission Systems|33,513|35,082|(1,569)|(4)%|\n|Product Sales|871|1,207|(336)|(28)%|\n| Total Government|$63,925|$67,177|$(3,252)|(5)%|\n Results of Operations for the Years Ended December 31, 2019 and December 31, 2018 We reported revenues of $187.2 million for the year ended December 31, 2019, down 7.0% from $201.2 million for the year ended December 31, 2018. Our net loss was $15.6 million or $0.96 loss per diluted share for the year ended December 31, 2019 versus a net loss of $24.1 million or $1.50 loss per diluted share for the year ended December 31, 2018. Our year-over-year unfavorable performance was primarily driven by lower Restaurant/Retail hardware revenue and corresponding hardware support service revenue from our traditional tier 1 customers as one of these customers completed significant projects in 2018 which were not repeated in 2019. The Company partially offset these reductions with continued growth in Brink POS revenue, including related SaaS, hardware and support services. The 2018 net loss include a valuation allowance of $14.9 million to reduce the carrying value of our deferred tax assets. Operating segment revenue is set forth below: * Brink includes $0.3 million of Restaurant Magic for 2019 Product revenues were $66.3 million for the year ended December 31, 2019, a decrease of 15.8% from $78.8 million recorded in 2018. This decrease was primarily driven by lower revenues from our tier 1 customers and by a decrease in our international business. Our hardware sales in the Restaurant/Retail reporting segment were down versus prior year as we completed hardware project installations with a large domestic customer during the first half of 2018 which was not recurring in 2019. Additionally, international sales were down in 2019 and SureCheck was divested. SureCheck product revenue was $0.7 million in 2019 versus $2.0 million in 2018. Service revenues were $57.0 million for the year ended December 31, 2019, an increase of 3.1% from $55.3 million reported for the year ended December 31, 2018, primarily due to an increase in Brink, including a $3.9 million increase in Brink POS SaaS revenue more than offsetting a reduction in Services to our traditional Tier 1 customers and SureCheck Services. Surecheck Service revenue was $2.7 million in 2019 versus $4.0 million in 2018. Contract revenues were $63.9 million for the year ended December 31, 2019, compared to $67.2 million reported for the year ended December 31, 2018, a decrease of 4.8%. This decrease was driven by a 4% decrease in our Mission Systems revenue due to reduction of revenue on cost-based contracts and a 4% reduction in ISR revenues due to ceiling limitations in a large customer's funding. Product margins for the year ended December 31, 2019, were 22.9%, in line with the 23.0% for the year ended December 31, 2018. Service margins were 30.9% for the year ended December 31, 2019, an increase from 23.8% recorded for the year ended December 31,2018. ServicemarginsincreasedprimarilyduetoBrinkPOSSaaSandtheincreaseinprofitabilityinourfieldservicebusiness. During 2018 and 2019, impairment charges were recorded for SureCheck capitalized software of $1.6 million and $0.7 million, respectively. Contract margins were 8.9% for the year ended December 31, 2019, compared to 10.7% for the year ended December 31, 2018. The decrease in margin was primarily driven by decrease activity in Mission Systems' better performing cost-based contracts. Selling, general, and administrative expenses were $37.0 million for the year ending December 31, 2019, compared to $35.0 million for the year ended December 31, 2018. The increase is due to additional investments in Brink POS sales and marketing and increased equity and incentive compensation, partially offset by savings in other departments. SG&A expenses associated with the internal investigation for 2019 were $0.6 million as compared to $1.1M in 2018. Research and development expenses were $13.4 million for the year ended December 31, 2019, compared to $12.4 million recorded for the year ended December 31, 2018. This increase was primarily related to a $2.1 million increase in software development investments for Brink offset by decreases in other product lines. During the year ended December 31, 2019, we recorded $1.2 million of amortization expense associated with acquired identifiable intangible assets in connection with our acquisition of Brink Software, Inc. in September 2014 (the \"Brink Acquisition\") compared to $1.0 million for the year ended December 31, 2018. Additionally, in 2019 we recorded $0.2 million of amortization expense associated with acquired identifiable intangible assets in the Drive-Thru Acquisition, and $0.1 million of amortization expense associated with acquired identifiable intangible assets in the Restaurant Magic Acquisition. Other (expense) income, net, was ($1.5 million) for the year ended December 31, 2019, as compared to other income, net of $0.3 million for the year ended December 31, 2018. Other income/expense primarily includes fair value adjustments on contingent considerations, rental income, net of applicable expenses, foreign currency transactions gains and losses, fair value fluctuations of our deferred compensation plan and other non-operating income/expense. In 2018, a $0.5 million gain was recorded for the sale of real estate. In 2019, there was a $0.2 million expense for the termination of the Brink Acquisition earn-out agreement compared to a $0.5 million benefit as a result of a reduction of contingent consideration related to the Brink Acquisition in 2018. Interest expense, net was $4.6 million for the year ended December 31, 2019, as compared to interest expense, net of $0.4 million for the year ended December 31, 2018. The increase reflects $2.6 million of interest expense related to the sale of the 4.50% Convertible Senior Notes due 2024 issued on April 15, 2019 (the \"2024 notes\") as well as $2.0 million of accretion of 2024 notes debt discount for 2019. For the year ended December 31, 2019, our effective income tax rate was 18.9%, which was mainly due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes, offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options. For the year ended December 31, 2018, our effective income tax rate was (141.7)% due to recording a full valuation allowance on the entire deferred tax assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Adjusted EBITDA in 2018/19 increased to 169.1 \u00a3m, what would be the revised change in value? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-137", + "paragraphs": [ + "\n|\u00a3m|2018/19|2017/18|Change|\n|Adjusted EBITDA3|145.5|139.6|5.9|\n|Depreciation|(17.0)|(16.6)|(0.4)|\n|Trading profit|128.5|123.0|5.5|\n|Amortisation of intangible assets|(34.4)|(36.3)|1.9|\n|Fair value movements on foreign exchange and derivatives|(1.3)|0.1|(1.4)|\n|Net interest on pensions and administrative expenses|(1.3)|(2.5)|1.2|\n|Non-trading items||||\n|GMP equalisation|(41.5)|\u2013|(41.5)|\n|Restructuring costs|(16.8)|(8.5)|(8.3)|\n|Impairment of goodwill and intangible assets|(30.6)|(6.5)|(24.1)|\n|Other|1.9|\u2013|1.9|\n|Operating profit|4.5|69.3|(64.8)|\n The Group reports an operating profit of \u00a34.5m for 2018/19, compared to \u00a369.3m in the prior year. The growth in Trading profit of \u00a35.5m in the year, as outlined above, was offset by an impairment of goodwill and intangible assets of \u00a330.6m and costs of \u00a341.5m relating to the recognition of Guaranteed Minimum Pension ('GMP') charges. Amortisation of intangibles was \u00a31.9m lower than 2017/18 due to certain SAP software modules becoming fully amortised in the year. Fair valuation of foreign exchange and derivatives was a charge of \u00a31.3m in the year. The Group recognised \u00a341.5m of estimated costs in the year associated with the equalisation of GMP for pension benefits accrued between 1990 and 1997. This follows a judgement case of Lloyds Banking Group on 26 October 2018 which referred to the equal treatment of men and women who contracted out of the State Earnings Related Pension Scheme between these dates. It should be noted that the final cost will differ to the estimated cost when the actual method of equalisation is agreed between the scheme Trustees in due course. Any future and final adjustment to the cost recognised in 2018/19 will be reflected in the Consolidated statement of comprehensive income. All UK companies who operated defined benefit pension schemes during these dates will be affected by this ruling. Of this \u00a341.5m non-cash charge, approximately two-thirds relates to the\nRHM pension scheme and the balance relates to the Premier Foods pension schemes. Restructuring costs were \u00a316.8m in the year; an \u00a38.3m increase on the prior year and included circa \u00a314m associated with the consolidation of the Group\u2019s logistics operations to one central location in the year due to higher than anticipated implementation costs. This programme has now completed and the Group does not expect to incur any further restructuring costs associated with this programme. Advisory fees associated with strategic reviews and corporate activity were also included in restructuring costs in the year. Other non-trading items of \u00a31.9m refer to a past service pension credit of \u00a33.9m due to inflation increases no longer required in a smaller Irish pension scheme, partly offset by costs related to the departure of previous CEO Gavin Darby. Net interest on pensions and administrative expenses was a charge of \u00a31.3m. Expenses for operating the Group\u2019s pension schemes were \u00a310.3m in the year, offset by a net interest credit of \u00a39.0m due to an opening surplus of the Group\u2019s combined pension schemes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net cash provided by operating activities in 2019 increased to 91,878 thousand, what would be the revised average for the year ended December 31, 2019 to 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-138", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n||(in thousands)||\n|Net cash provided by operating activities|$78,348|$102,689|\n|Net cash used in investing activities|(6,973)|(7,825)|\n|Net cash used in financing activities|(53,383)|(93,784)|\n|Effect of exchange rate changes on cash, cash equivalents and restricted cash|934|(1,301)|\n|Increase (decrease) in cash, cash equivalents and restricted cash|$18,926|(221)|\n Following is a summary of our cash flows provided by (used in) operating activities, investing activities and financing activities for the years endedD ecember 31, 2019 and 2018. A discussion of cash flows for the year ended December 31, 2017 has been omitted from this Annual Report on Form 10-K, but may be found in \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations,\u201d under the heading \u201cLiquidity and Capital Resources\u201d in our Annual Report on Form 10-K for the year ended December 31, 2018, filed with the SEC on February 5, 2019, which discussion is incorporated herein by reference and which is available free of charge on the SEC\u2019s website at www.sec.gov. Cash Flows from Operating Activities Net cash provided by operating activities was $78.3 million for the year ended December 31, 2019. Net cash provided by operating activities consisted of positive cash flow from operations including $101.1 million in non-cash expenses and $16.9 million in changes in operating assets and liabilities, partially offset by net loss of $19.9 million and deferred income taxes and excess tax benefits from stock-based compensation of $19.8 million. Non-cash items included in net loss for the year ended December 31, 2019 primarily included depreciation and amortization of property, equipment, intangible assets and leased right-of-use assets of $66.4 million and stock-based compensation of $32.1 million. During the year ended December 31, 2019, we also exited certain leased facilities, which resulted in impairment of leased right-of-use assets of$ 9.2 million and leasehold improvements of $1.4 million, which was partially offset by a gain on extinguishment of related lease liabilities of$ 10.4 million, all of which are non-cash items that did not affect cash flows. Net cash provided by operating activities was $102.7 million for the year ended December 31, 2018. Net cash provided by operating activities consisted of positive cash flow from operations including $100.3 million in non-cash operating expenses and $28.6 million in changes in operating assets and liabilities, partially offset by net loss of $26.2 million. Non-cash items included in net loss for the year ended December 31, 2018 primarily included depreciation and amortization of property, equipment and intangible assets of $79.0 million, stock-based compensation of $31.7 million, and impairment of intangible assets of $2.2 million, partially offset by deferred income taxes of $12.1 million and excess tax benefits on stock-based awards of $2.0 million. Cash Flows from Investing Activities Net cash used in investing activities was $7.0 million for the year ended December 31, 2019. Net cash used in investing activities primarily consisted of $6.9 million in purchases of property and equipment. Net cash used in investing activities was $7.8 million for the year ended December 31, 2018. Net cash used in investing activities consisted entirely of $7.8 million in purchases of property and equipment. Cash Flows from Financing Activities Net cash used in financing activities was $53.4 million for the year ended December 31, 2019. Net cash used in financing activities consisted primarily of cash outflows from aggregate prepayments of principal of $50.0 million and $12.0 million in minimum tax withholding paid on behalf of employees for restricted stock units, partially offset by cash inflows of $8.6 million in net proceeds from issuance of common stock upon exercise of stock options. Net cash used in financing activities was $93.8 million for the year ended December 31, 2018. Net cash used in financing activities primarily consisted of cash outflows from $93.0 million in aggregate prepayments of principal on outstanding debt and $7.6 million in minimum tax withholding paid on behalf of employees for restricted stock units, partially offset by cash inflows of $6.8 million in net proceeds from issuance of common stock upon exercise of stock options. We believe that our $92.7 million of cash and cash equivalents at December 31, 2019 will be sufficient to fund our projected operating requirements for at least the next twelve months. We have repaid $213.0 million of debt to date. The credit agreement permits the Company to request incremental loans in an aggregate principal amount not to exceed the sum of $160.0 million (subject to adjustments for any voluntary prepayments), plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests. Incremental loans are subject to certain additional conditions, including obtaining additional commitments from the lenders then party to the credit agreement or new lenders. The term loan facility has a seven-year term and bears interest at either an Adjusted LIBOR or an Adjusted Base Rate, at our option, plus a fixed applicable margin. Our cash and cash equivalents in recent years have been favorably affected by our implementation of an equity-based bonus program for our employees, including executives. In connection with that bonus program, in February 2019, we issued 0.3 million freely-tradable shares of our common stock in settlement of bonus awards for the 2018 performance period. We expect to implement a similar equity-based plan for fiscal 2019, but our compensation committee retains discretion to effect payment in cash, stock, or a combination of cash and stock. Notwithstanding the foregoing, we may need to raise additional capital or incur additional indebtedness to fund strategic initiatives or operating activities, particularly if we continue to pursue acquisitions. Our future capital requirements will depend on many factors, including our rate of revenue growth, the expansion of our engineering, sales and marketing activities, the timing and extent of our expansion into new territories, the timing of introductions of new products and enhancements to existing products, the continuing market acceptance of our products and potential material investments in, or acquisitions of, complementary businesses, services or technologies. Additional funds may not be available on terms favorable to us or at all. If we are unable to raise additional funds when needed, we may not be able to sustain our operations or execute our strategic plans.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the company's average stock-based compensation for research and development in 2018 and 2019 if the stock-based compensation in 2018 is increased by 10%? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-139", + "paragraphs": [ + "\n|(in thousands)|2019|2018|2017|\n|Cost of revenues|$18,822|$16,862|$14,573|\n|Selling and marketing|32,665|23,237|15,720|\n|Research and development|18,938|15,274|13,618|\n|General and administrative|10,484|8,489|9,402|\n||$80,909|$63,862|$53,313|\n|Income tax benefit|$(16,392)|$(13,383)|$(12,113)|\n 14. STOCK-BASED COMPENSATION The following table presents the stock-based compensation expense included in the Company\u2019s consolidated statements of operations: The Company periodically grants stock options and restricted stock units (\u201cRSUs\u201d) for a fixed number of shares upon vesting to employees and non-employee Directors. Beginning in 2019, the Company granted Directors awards in the form of common stock and stock options Most of the Company\u2019s stock-based compensation arrangements vest over five years with 20% vesting after one year and the remaining 80% vesting in equal quarterly installments over the remaining four years. The Company\u2019s stock options have a term of ten years. The Company recognizes stock-based compensation using the accelerated attribution method, treating each vesting tranche as if it were an individual grant. The amount of stock-based compensation recognized during a period is based on the value of the awards that are ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Ultimately, the Company recognizes the actual expense over the vesting period only for the shares that vest Employees may elect to receive 50% of their target incentive compensation under the Company\u2019s Corporate Incentive Compensation Plan (the \u201cCICP\u201d) in the form of RSUs instead of cash. If elected by an employee, the equity amount is equal in value on the date of grant to 50% of his or her target incentive opportunity, based on the employee\u2019s base salary. The number of RSUs granted is determined by dividing 50% of the employee\u2019s target incentive opportunity by 85% of the closing price of its common stock on the grant date, less the present value of expected dividends during the vesting period. If elected, the award vests 100% on the CICP payout date of the following year for all participants. Vesting is conditioned upon the performance conditions of the CICP and on continued employment; if threshold funding does not occur, the RSUs will not vest. The Company considers vesting to be probable on the grant date and recognizes the associated stockbased compensation expense over the requisite service period beginning on the grant date and ending on the vesting date. The Company grants awards that allow for the settlement of vested stock options and RSUs on a net share basis (\u201cnet settled awards\u201d). With net settled awards, the employee does not surrender any cash or shares upon exercise. Rather, the Company withholds the number of shares to cover the exercise price (in the case of stock options) and the minimum statutory tax withholding obligations (in the case of stock options and RSUs) from the shares that would otherwise be issued upon exercise or settlement. The exercise of stock options and settlement of RSUs on a net share basis results in fewer shares issued by the Company.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the amount of land and improvements between 2018 and 2019 if the amount of land and improvements in 2019 was $150,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-140", + "paragraphs": [ + "\n||August 31,||\n||2019|2018|\n|Land and improvements|$146,719|$144,136|\n|Buildings|962,559|849,975|\n|Leasehold improvements|1,092,787|1,013,428|\n|Machinery and equipment|4,262,015|3,983,025|\n|Furniture, fixtures and office equipment|209,257|192,243|\n|Computer hardware and software|671,252|601,955|\n|Transportation equipment|16,423|17,215|\n|Construction in progress|83,234|42,984|\n||7,444,246|6,844,961|\n|Less accumulated depreciation and amortization|4,110,496|3,646,945|\n||$3,333,750|$3,198,016|\n 5. Property, Plant and Equipment Property, plant and equipment consists of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage change in total assets measured at fair value from 2018 to 2019 if the total assets at fair value for 2018 is now 60million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-141", + "paragraphs": [ + "\n||Fiscal Year Ended January 31,|||||\n||2019||||2018|\n||Level 1|Level 2|Level 3|Total|Total|\n|Insurance contracts|$\u2014|$28.0|$\u2014|$28.0|$53.0|\n|Other investments|\u2014|14.5|\u2014|14.5|17.0|\n|Total assets measured at fair value|$\u2014|$42.5|$\u2014|$42.5|70.0|\n|Cash||||4.3|0.2|\n|Investment Fund valued using net asset value||||34.0|50.9|\n|Total pension plan assets at fair value||||$80.8|$121.1|\n Defined Benefit Pension Plan Assets The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested. Investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations, and Autodesk is not actively involved in their investment strategies. Defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows: The insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies. Autodesk does not have control over the target allocation or visibility of the investment strategies of those investments. Insurance contracts and investments held by insurance companies made up 35% and 44% of total plan assets as of January 31, 2019 and January 31, 2018, respectively. The assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by Russell Investments in association with Aon Hewitt. The objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments. The fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets. The fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the total financial expenses in 2019 from 2018 be if the amount in 2019 was $41.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-142", + "paragraphs": [ + "\n|USDm|2019|2018|2017|\n|Interest expenses:|-|-|-|\n|Financial expenses arising from lease liabilities regarding right-of-use assets|2.4|2.3|1.8|\n|Other financial expenses|39.5|37.0|38.8|\n|Total|41.9|39.3|40.6|\n NOTE 7 - continued Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for short-term leases (leases of an expected term of 12 months or less) or for leases of low value assets. Payments made under such leases are expensed on a straight-line basis. The expenses relating to payments not recognized as a lease liability are insignificant. Administrative expenses The total outflow for leases, USD 2.9m, is presented as \u201cDepreciation\u201d of USD 2.5m and \u201cFinancial expenses\u201d (interest) of USD 0.4m, in contrast to the recording of an operating lease charge of a materially equivalent figure within the line item \u201cAdministrative expenses\u201d under IAS 17. Financial expenses Financial expenses for the reporting periods:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the inventories between 2018 and 2019 if inventories in 2018 was $10,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-143", + "paragraphs": [ + "\n||2019|2018|\n|Deferred income tax assets:|||\n|Loss/credit carryforwards|$28,391|$27,915|\n|Inventories |16,809|6,459|\n|Accrued benefits|15,834|14,459|\n|Other |3,353|3,450|\n|Total gross deferred income tax assets |64,387|52,283|\n|Less valuation allowances |(29,170)|(28,369)|\n|Deferred income tax assets|35,217|23,914|\n|Deferred income tax liabilities: |||\n|Property, plant and equipment|15,621|12,530|\n|Tax on unremitted earnings |5,192|14,935|\n|Acceleration of revenue under Topic 606 |6,055|\u2014|\n|Deferred income tax liabilities |26,868|27,465|\n| Net deferred income tax assets/(liabilities)|8,349|(3,551)|\n The components of the net deferred income tax assets as of September 28, 2019 and September 29, 2018, were as follows (in thousands): During fiscal 2019, the Company\u2019s valuation allowance increased by $0.8 million. This increase is the result of increases to the valuation allowances against the net deferred tax assets in the AMER region of $1.7 million, partially offset by a decrease in net deferred tax assets in the EMEA region of $0.9 million. As of September 28, 2019, the Company had approximately $189.2 million of pre-tax state net operating loss carryforwards that expire between fiscal 2020 and 2040. Certain state net operating losses have a full valuation allowance against them. The Company also had approximately $79.6 million of pre-tax foreign net operating loss carryforwards that expire between fiscal 2019 and 2025 or are indefinitely carried forward. These foreign net operating losses have a full valuation allowance against them. During fiscal 2019, proposed and final regulations were issued and tax legislation was adopted in various jurisdictions. The impacts of these regulations and legislation on the Company\u2019s consolidated financial condition, results of operations and cash flows are included above. The Company has been granted a tax holiday for a foreign subsidiary in the APAC segment. This tax holiday will expire onD ecember 31, 2024, and is subject to certain conditions with which the Company expects to continue to comply. During fiscal 2019, 2018 and 2017, the tax holiday resulted in tax reductions of approximately $23.9 million net of the impact of the GILTI provisions of Tax Reform ($0.79 per basic share, $0.77 per diluted share), $39.1 million ($1.19 per basic share, $1.15 per diluted share) and $37.5 million ($1.11 per basic share, $1.08 per diluted share), respectively. The Company does not provide for taxes that would be payable if certain undistributed earnings of foreign subsidiaries were remitted because the Company considers these earnings to be permanently reinvested. The deferred tax liability that has not been recorded for these earnings was approximately $10.5 million as of September 28, 2019. The Company has approximately $2.3 million of uncertain tax benefits as of September 28, 2019. The Company has classified these amounts in the Consolidated Balance Sheets as \"Other liabilities\" (noncurrent) in the amount of $1.5 million and an offset to \"Deferred income taxes\" (noncurrent asset) in the amount of $0.8 million. The Company has classified these amounts as \"Other liabilities\" (noncurrent) and \"Deferred income taxes\" (noncurrent asset) to the extent that payment is not anticipated within one year.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference between the number of company-operated and franchise restaurants if the number of company-operated restaurants is 500 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-144", + "paragraphs": [ + "\n||Company-|||\n||Operated|Franchise|Total|\n|Company-owned restaurant buildings:||||\n|On company-owned land|9|200|209|\n|On leased land|54|581|635|\n|Subtotal|63|781|844|\n|Company-leased restaurant buildings on leased land|74|1,054|1,128|\n|Franchise directly-owned or directly-leased restaurant buildings|\u2014|271|271|\n|Total restaurant buildings|137|2,106|2,243|\n Legislation and regulations regarding our products and ingredients, including the nutritional content of our products, could impact customer preferences and negatively impact our financial results. Changes in government regulation and consumer eating habits may impact the ingredients and nutritional content of our menu offerings, or require us to disclose the nutritional content of our menu offerings. For example, a number of states, counties, and cities have enacted menu labeling laws requiring multi-unit restaurant operators to disclose certain nutritional information to customers, or have enacted legislation restricting the use of certain types of ingredients in restaurants. Furthermore, the Affordable Care Act requires chain restaurants to publish calorie information on their menus and menu boards. These and other requirements may increase our expenses, slow customers\u2019 ordering process, or negatively influence the demand for our offerings; all of which can impact sales and profitability. Compliance with current and future laws and regulations in a number of areas, including with respect to ingredients, nutritional content of our products, and packaging and serviceware may be costly and time-consuming. Additionally, if consumer health regulations change significantly, we may be required to modify our menu offerings or packaging, and as a result, may experience higher costs or reduced demand associated with such changes. Some government authorities are increasing regulations regarding trans-fats and sodium. While we have removed all artificial or \u201cadded during manufacturing\u201d trans fats from our ingredients, some ingredients have naturally occurring trans-fats. Future requirements limiting trans-fats or sodium content may require us to change our menu offerings or switch to higher cost ingredients. These actions may hinder our ability to operate in some markets or to offer our full menu in these markets, which could have a material adverse effect on our business. If we fail to comply with such laws and regulations, our business could also experience a material adverse effect. Failure to obtain and maintain required licenses and permits or to comply with food control regulations could lead to the loss of our food service licenses and, thereby, harm our business. We are required, as a restaurant business, under state and local government regulations to obtain and maintain licenses, permits, and approvals to operate our businesses. Such regulations are subject to change from time to time. Any failure by us or our franchisees to obtain and maintain these licenses, permits, and approvals could adversely affect our financial results. The following table sets forth information regarding our operating restaurant properties as of September 29, 2019:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Depreciation and amortization in 2019 was 0.5 million, what would be the percentage change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-145", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Net revenue|$696.1|$793.6|$(97.5)|\n|Cost of revenue|684.9|779.1|(94.2)|\n|Selling, general and administrative|8.2|9.4|(1.2)|\n|Depreciation and amortization|0.3|0.3|\u2014|\n|Other operating expense|4.5|\u2014|4.5|\n|Income (loss) from operations|(1.8)|$4.8|$(6.6)|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Telecommunications Segment Net revenue: Net revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $97.5 million to $696.1 million from $793.6 million for the year ended December 31, 2018. The decrease can be attributed to changes in our customer mix, fluctuations in wholesale voice termination volumes and market pressures, which resulted in a decline in revenue contribution. Cost of revenue: Cost of revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $94.2 million to $684.9 million from $779.1 million for the year ended December 31, 2018. The decrease was directly correlated to the fluctuations in wholesale voice termination volumes, in addition to a slight reduction in margin mix attributed to market pressures on call termination rates. Selling, general and administrative: Selling, general and administrative expenses from our Telecommunications segment for the year ended December 31, 2019 decreased $1.2 million to $8.2 million from $9.4 million for the year ended December 31, 2018. The decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense. Other operating expense: $4.5 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill as a result of declining performance at the segment.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in current federal taxes between 2018 and 2019 if the value in 2019 increased by $10,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-146", + "paragraphs": [ + "\n|||Year Ended December 31, ||\n||2019|2018|2017|\n|Current: ||||\n|Federal |$ 18,682|$ 22,606|$ 53,998|\n|State |5,711|6,182|6,595|\n|Foreign |7,323|7,018|6,185|\n||31,716|35,806|66,778|\n|Deferred: ||||\n|Federal |(863 ) |(3,127 ) |1,590|\n|State |(326 ) |(674 ) |35|\n|Foreign |(212 ) |(464 ) |(51 ) |\n||(1,401 ) |(4,265 ) |1,574|\n|Total |$ 30,315|$ 31,541|$ 68,352|\n The components of our income tax provision for the years ended December 31, 2019, 2018 and 2017 are as follows (in thousands): As a result of a loss in a foreign location, we have a net operating loss carry-forward (\u201cNOL\u201d) of approximately $0.3 million\navailable to offset future income. All $0.3 million of the NOL expires in 2025. We have established a valuation allowance for this\nNOL because the ability to utilize it is not more likely than not. We have tax credit carry-forwards of approximately $5.1 million available to offset future state tax. These tax credit carry-forwards\nexpire in 2020 to 2029. These credits represent a deferred tax asset of $4.0 million after consideration of the federal benefit of state tax\ndeductions. A valuation allowance of $1.8 million has been established for these credits because the ability to use them is not more\nlikely than not. At December 31, 2019 we had approximately $58.2 million of undistributed earnings and profits. The undistributed earnings and\nprofits are considered previously taxed income and would not be subject to U.S. income taxes upon repatriation of those earnings, in\nthe form of dividends. The undistributed earnings and profits are considered to be permanently reinvested, accordingly no provision\nfor local withholdings taxes have been provided, however, upon repatriation of those earnings, in the form of dividends, we could be\nsubject to additional local withholding taxes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in net loss between 2018 and 2019 if the loss in 2019 is instead $200,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-147", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|Net loss|$(62,762)|(192,152)|\n|Other comprehensive income (loss) from foreign currency translation|129|(203)|\n|Total other comprehensive income (loss)|129|(203)|\n|Comprehensive loss|$(62,633)|$(192,355)|\n NantHealth, Inc Consolidated Statements of Comprehensive Loss (Dollars in thousands) The accompanying notes are an integral part of these Consolidated Financial Statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average risk-free interest rate of the company's ESPP in 2017 and 2018 if the value in 2017 is decreased by 1%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-148", + "paragraphs": [ + "\n||Fiscal Years|||\n||2019|2018|2017|\n|Expected life (months)|6.0|6.0|6.1|\n|Risk-free interest rate|2.37%|2.26%|1.22%|\n|Volatility|54%|50%|53%|\n Employee Stock Purchase Plan The weighted average estimated fair value, as defined by the amended authoritative guidance, of rights issued pursuant to the Company\u2019s ESPP during 2019, 2018 and 2017 was $4.28, $5.18 and $6.02, respectively. Sales under the ESPP were 24,131 shares of common stock at an average price per share of $9.76 for 2019, 31,306 shares of common stock at an average price per share of $15.40 for 2018, and 38,449 shares of common stock at an average price per share of $12.04 for 2017. As of December 29, 2019, 62,335 shares under the 2009 ESPP remained available for issuance. The Company recorded compensation expenses related to the ESPP of $60,000, $205,000 and $153,000 in 2019, 2018 and 2017, respectively. The fair value of rights issued pursuant to the Company\u2019s ESPP was estimated on the commencement date of each offering period using the following weighted average assumptions: The methodologies for determining the above values were as follows: \u2022 Expected term: The expected term represents the length of the purchase period contained in the ESPP. \u2022 Risk-free interest rate: The risk-free interest rate assumption is based upon the risk-free rate of a Treasury Constant Maturity bond with a maturity appropriate for the term of the purchase period. \u2022 Volatility: The Company determines expected volatility based on historical volatility of the Company\u2019s common stock for the term of the purchase period. \u2022 Dividend Yield: The expected dividend assumption is based on the Company\u2019s intent not to issue a dividend under its dividend policy.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the estimated fair value of current assets is to increase by 30%, what is the difference in estimated fair value between current assets and fixed asset then? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-149", + "paragraphs": [ + "\n||Fair value|Estimated Useful Life|\n|||(in years)|\n|Current assets|$356|N/A|\n|Fixed assets|68|N/A|\n|Core/developed technology|21,000|3|\n|Deferred tax liability, net|(1,854)|N/A|\n|Other liabilities|(671)|N/A|\n|Goodwill|85,869|Indefinite|\n||$104,768||\n Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts) Per the terms of the share purchase agreement, unvested stock options and unvested restricted stock units held by Meta Networks employees were canceled and exchanged for the Company\u2019s unvested stock options and unvested restricted stock units, respectively. The fair value of $184 of these unvested awards was attributed to pre-combination services and was included in consideration transferred. The fair value of $12,918 was allocated to post-combination services. The unvested awards are subject to the recipient\u2019s continued service with the Company, and $12,918 will be recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the share purchase agreement, the unvested restricted shares of certain employees of Meta Networks were exchanged into the right to receive $7,827 of deferred cash consideration and 72 shares of the Company\u2019s common stock that were deferred with the fair value of $8,599. The deferred cash consideration was presented as restricted cash on the Company\u2019s consolidated balance sheet as of December 31, 2019. The deferred cash consideration of $7,596 and the deferred stock $8,338 (see Note 11 \u201cEquity Award Plans\u201d) were allocated to post-combination expense and were not included in the purchase price. The deferred cash consideration and deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period. The Cost to Recreate Method was used to value the acquired developed technology asset. Management applied judgment in estimating the fair value of this intangible asset, which involved the use of significant assumptions such as the cost and time to build the acquired technology, developer\u2019s profit and rate of return. The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average leased assets for 2018 and 2019 if 2018 leased assets was 62\u20acm ? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-150", + "paragraphs": [ + "\n||2019|2018|2017|\n||\u20acm|\u20acm|\u20acm|\n|Net foreign exchange losses/(gains)1|1|(65)|133|\n|Depreciation of property, plant and equipment (note 11):||||\n|Owned assets|5,795|5,963|6,253|\n|Leased assets|59|47|12|\n|Amortisation of intangible assets (note 10)|3,941|4,399|4,821|\n|Impairment of goodwill in subsidiaries, associates and joint arrangements (note 4)|3,525|\u2013|\u2013|\n|Staff costs (note 23)|5,267|5,295|5,519|\n|Amounts related to inventory included in cost of sales|5,886|6,045|6,464|\n|Operating lease rentals payable|3,826|3,788|3,976|\n|Loss on disposal of property, plant and equipment and intangible assets|33|36|22|\n|Own costs capitalised attributable to the construction or acquisition of property, plant and equipment|(844)|(829)|(800)|\n|Net gain on formation of VodafoneZiggo (note 26)2|\u2013|\u2013|(1,275)|\n 3. Operating (loss)/profit Detailed below are the key amounts recognised in arriving at our operating (loss)/profit Notes: 1 The year ended 31 March 2019 included \u20acnil (2018: \u20ac80 million credit, 2017: \u20ac127 million charge) reported in other income and expense in the consolidated income statement 2 Reported in other income and expense in the consolidated income statement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the total loss before income taxes between 2018 and 2019 if the loss in 2019 increased by 30%?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-151", + "paragraphs": [ + "\n||2019|2018|\n|Domestic|(1,698,689)|(2,468,805)|\n|Foreign|(52,222)|(88,726)|\n|Loss before income taxes|(1,750,911)|(2,557,531)|\n NOTE 11 \u2013 INCOME TAXES The components of loss before income taxes are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in pension expenses be in FY2019 from FY2018 be if the amount in FY2019 was 26 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-152", + "paragraphs": [ + "\n|\u20ac million|2017/2018|2018/2019|\n|Current service cost1|24|21|\n|Net interest expenses2|11|9|\n|Past service cost (incl. curtailments and changes)|0|0|\n|Settlements|0|0|\n|Other pension expenses|1|1|\n|Pension expenses|36|31|\n The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows: 1 Netted against employees\u2019 contributions. 2 Included therein: Interest effect from the adjustment of the asset ceiling. The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to \u20ac90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of \u20ac+247 million and the experience-based adjustments of \u20ac+4 million. It was offset by income from plan assets of \u20ac103 million and a gain of \u20ac58 million resulting from the change in the effect of the asset ceiling in the Netherlands. In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of \u20ac82 million in financial year 2018/19 (2017/18: \u20ac82 million) were recorded. These figures also include payments to statutory pension insurance. The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to \u20ac34 million (30/9/2018: \u20ac41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change of net cash provided by operating activities between fiscal year 2017 to 2018 if the value in fiscal year ended 2017 was $150,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-153", + "paragraphs": [ + "\n|||Fiscal Year Ended June 30,||\n||2019|2018|2017|\n|||(U.S. $ in thousands)||\n|Net cash provided by operating activities|$466,342|$311,456|199,381|\n|Net cash used in by investing activities|(604,198)|(51,696)|(224,573)|\n|Net cash (used in) provided by financing activities|(3,187)|906,789|9,438|\n|Effect of exchange rate changes on cash and cash equivalents|(855)|(630)|465|\n|Net (decrease) increase in cash and cash equivalents|$(141,898)|$1,165,919|$(15,289)|\n B. Liquidity and Capital Resources As of June 30, 2019, we had cash and cash equivalents totaling $1.3 billion, short-term investments totaling $445.0 million and trade receivables totaling $82.5 million. Since our inception, we have primarily financed our operations through cash flows generated by operations. Our cash flows from operating activities, investing activities, and financing activities for the fiscal years ended 2019, 2018 and 2017 were as follows: We believe that our existing cash and cash equivalents, together with cash generated from operations, will be sufficient to meet our anticipated cash needs for at least the next 12 months. Our future capital requirements will depend on many factors including our growth rate, the timing and extent of spend on research and development efforts, employee headcount, marketing and sales activities, acquisitions of additional businesses and technologies, the timing and extent of exchange of the Notes for payments of cash, the introduction of new software and services offerings, enhancements to our existing software and services offerings and the continued market acceptance of our products. Cash provided by operating activities has historically been affected by the amount of net income (loss) adjusted for non-cash expense items such as non-coupon impact related to the Notes and capped calls, depreciation and amortization and expense associated with share-based awards, the timing of employee-related costs such as bonus payments, collections from our customers, which is our largest source of operating cash flows, and changes in other working capital accounts. Accounts impacting working capital consist of trade receivables, prepaid expenses and other current assets, current derivative assets, trade and other payables, provisions, current derivative liabilities, current portion of our Notes and other current liabilities. Our working capital may be impacted by various factors in future periods, such as billings to customers for subscriptions, licenses and maintenance services and the subsequent collection of those billings or the amount and timing of certain expenditures. Net cash provided by operating activities was $466.3 million for the fiscal year ended June 30, 2019, as a result of $605.6 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $533.9 million, depreciation and amortization of $70.2 million, share-based payment expense of $257.8 million and debt discount and issuance cost amortization of $33.9 million. The net increase of $169.0 million from our operating assets and liabilities was primarily attributable to a $122.5 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts and a $75.6 million increase in trade and other payables, provisions and other non-current liabilities, offset by a $30.2 million increase in trade receivables. Net cash provided by operating activities was also impacted by tax refunds received, net of income tax paid of $7.0 million. Net cash provided by operating activities was $311.5 million for the fiscal year ended June 30, 2018, as a result of $58.1 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $12.4 million, depreciation and amortization of $79.4 million, share-based payment expense of $162.9 million and debt discount and issuance cost amortization of $7.5 million. The net increase of $113.1 million from our operating assets and liabilities was primarily attributable to a $97.7 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts, a $43.5 million increase in trade and other payables, provisions and other noncurrent liabilities, offset by a $19.6 million increase in trade receivables and a $8.4 million increase in prepaid expenses and other current and non-current assets. Net cash provided by operating activities was also impacted by income taxes paid, net of refunds, of $4.2 million. Net cash used in investing activities during the fiscal year ended June 30, 2019 was $604.2 million. This was primarily related to cash paid for business combinations, net of cash acquired, totaling $418.6 million, purchases of investments totaling $648.0 million and purchases of property and equipment totaling $44.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $485.0 million and proceeds from sales of investments of $20.5 million. Net cash used in investing activities during the fiscal year ended June 30, 2018 was $51.7 million. This was primarily related to purchases of investments totaling $347.8 million and purchases of property and equipment totaling $30.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $206.1 million and proceeds from sales of investments of $123.9 million. Net cash used in financing activities for the fiscal year ended June 30, 2019 was $3.2 million and was primarily related to coupon interest payments on the Notes of $6.3 million, offset by proceeds from exercises of employee share options of $3.5 million. Net cash provided by financing activities for the fiscal year ended June 30, 2018 was $906.8 million and was primarily related to proceeds from the issuance of our Notes of $990.5 million offset by the purchase of the capped calls for $87.7 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the total number of shares purchased between November and December if the number of shares purchased in November increased by 50,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-154", + "paragraphs": [ + "\n|Period|Total number of Shares Purchased|Average Price Paid per Share|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs|Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs|\n|October 1 - October 31, 2019|13,425|$78.21|13,425|$48,950,059|\n|November 1 - November 30, 2019|245,454|76.95|245,454|30,062,919|\n|December 1 - December 31, 2019|185,973|80.95|185,973|15,008,242|\n|Total|444,852||444,852||\n In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on\nthe open market. During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company\u2019s common stock.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the net revenues by Automotive and Discrete Group (ADG) in 2019 is increased to 4,619 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-155", + "paragraphs": [ + "\n||Year Ended|Year Ended|Year Ended|% Variation|% Variation|\n|2019 vs 2018 2018 vs 2017|2019|2018|2017|2019 vs 2018|2018 vs 2017|\n||(In millions)|(In millions)|(In millions)|||\n|Automotive and Discrete Group (ADG)|$3,606|$3,556|$3,059|1.4%|16.2%|\n|Analog MEMS and Sensors Group (AMS)|3,299|3,154|2,630|4.6|19.9|\n|Microcontrollers and Digital ICs Group (MDG)|2,638|2,940|2,646|(10.3)|11.1|\n|Others|13|14|12|\u2014|\u2014|\n|Total consolidated net revenues|$9,556|$9,664|$8,347|(1.1)%|15.8%|\n For the full year 2019, our ADG revenues increased 1.4% compared to the previous period. The increase was primarily due to improved average selling prices of approximately 9%, which was entirely due to a better product mix, and partially offset by a decrease in volumes by approximately 8%. AMS revenues grew 4.6%, mainly due to the double-digits growth in Imaging. The increase was due to higher average selling prices of approximately 12%, as a result of a better product mix, and was partially offset by lower volumes of approximately 7%. MDG revenues were down by 10.3%, mainly due to Microcontrollers. The decrease was due to lower volumes of approximately 10% while average selling prices remained substantially flat. In 2018, all product groups registered double-digit revenue increase. Our ADG revenues increased 16.2% for the full year 2018 compared to the full year 2017 on growth in both Power Discrete and Automotive. The increase was primarily due to improved average selling prices of approximately 21% and volumes decreased by approximately 5%. The increase in average selling prices was entirely due to improved product mix, while selling prices remained substantially flat. AMS revenues grew 19.9%, mainly on the strong increase in Imaging. The increase was due to higher volumes of approximately 12% and higher average selling prices of approximately 8%, which was entirely due to improved product mix of approximately 13%, while selling prices decreased by approximately 5%. MDG revenues were up by 11.1%, with Digital and Microcontrollers & Memories equally contributing. The increase was primarily due to higher average selling prices of approximately 11%, while volumes remained substantially flat. The increase in average selling prices was due to a better product mix of approximately 13%, while the selling prices effect was negative of approximately 2%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the difference in weighted-average grant date fair value between granted and forfeited shares be if the fair value for forfeited shares was 50.0 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-156", + "paragraphs": [ + "\n||Number of Shares|Weighted- Average Grant Date Fair Value|\n|Unvested shares at December 31, 2018|4,117|$41.94|\n|Granted|1,589|55.69|\n|Forfeited|(510)|45.72|\n|Vested|(1,440)|40.61|\n|Unvested shares at December 31, 2019|3,756|$47.76|\n Restricted Stock Units RSU activity is summarized as follows (shares in thousands): The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively. Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in net revenue from 2017 to 2018 if the net revenue is $400,950 in 2017? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-157", + "paragraphs": [ + "\n|||Year Ended December 31,|\n||2018|2017|\n|||(In thousands)|\n|Net revenue|$464,649|$367,751|\n|Cost of net revenue|372,843|279,425|\n|Gross profit|91,806|88,326|\n|Operating expenses:|||\n|Research and development|48,696|22,710|\n|Sales and marketing|39,713|19,490|\n|General and administrative|17,762|691|\n|Separation expense|31,583|1,384|\n|Litigation reserves, net|\u2014|28|\n|Total operating expenses|137,754|44,303|\n|Income (loss) from operations of discontinued operations|(45,948)|44,023|\n|Interest income, net|1,239|\u2014|\n|Other income (expense), net|(41)|467|\n|Income (loss) from discontinued operations before income taxes|(44,750)|44,490|\n|Provision (benefit) for income taxes|(9,095)|13,921|\n|Income (loss) from discontinued operations, net of tax|$(35,655)|$30,569|\n On February 6, 2018, the Company announced that its Board of Directors had unanimously approved the pursuit of a separation of its smart camera business \u201cArlo\u201d from NETGEAR (the \u201cSeparation\u201d) to be effected by way of initial public offering (\u201cIPO\u201d) and spin-off. On August 2, 2018, Arlo Technologies, Inc. (\u201cArlo\u201d) and NETGEAR announced the pricing of Arlo's initial public offering (\u201cIPO\u201d) at a price to the public of $16.00 per share, subsequently listing on the New York Stock Exchange on August 3, 2018 under the symbol \"ARLO\". On August 7, Arlo completed the IPO and generated proceeds of approximately $170.2 million, net of offering costs, which Arlo used for its general corporate purposes. Upon completion of the IPO, Arlo common stock outstanding amounted to 74,247,000 shares, of which NETGEAR held 62,500,000 shares, representing approximately 84.2% of the outstanding shares of Arlo common stock. On December 31, 2018, NETGEAR completed the distribution of these 62,500,000 shares of common stock of Arlo (the \u201cDistribution\u201d). After the completion of the Distribution, NETGEAR no longer owns any shares of Arlo common stock. The Distribution took place by way of a pro rata common stock dividend to each NETGEAR stockholder of record on the record date of the Distribution, December 17, 2018, and NETGEAR stockholders received 1.980295 shares of Arlo common stock for every share of NETGEAR common stock held as of the record date. Upon completion of the Distribution, the Company ceased to own a controlling financial interest in Arlo and Arlo's assets, liabilities, operating results and cash flows for all periods presented have been classified as discontinued operations within the Consolidated Financial Statements. In connection with Arlo's Separation, the Company incurred Separation expense of $34.2 million since commencing in December 2017. Separation expense primarily consists of third-party advisory, consulting, legal and professional services, IT costs and employee bonuses directly related to the separation, as well as other items that are incremental and one-time in nature that are related to the separation. The majority of these costs are reflected in the Company's consolidated statement of operations as discontinued operations for all periods presented. In addition, in the third fiscal quarter of 2018, the Company contributed $70.0 million in cash to Arlo and provided for, among other things, the transfer from NETGEAR to Arlo of assets and the assumption by Arlo of liabilities comprising its business effected through a master separation agreement between NETGEAR and Arlo. The master separation agreement governs the separation of Arlo's business from NETGEAR as well as various interim arrangements. In connection with these arrangements, during the third and fourth quarter of 2018, NETGEAR recorded a reduction to operating expenses of $6.3 million relating to the transition services, which are reflected in the Company's consolidated statement of operations as discontinued operations for the periods presented. In the third quarter of 2018, NETGEAR provided billing and collection services to Arlo in respect of its trade receivables and trade payments. As of December 31, 2018, NETGEAR had a net liability to Arlo of $12.2 million relating to these transition service, billing and collection services, and the net liability was classified within accounts payable on the consolidated balance sheets. The Company does not expect the amounts relating to such services to be material after the Distribution. Additionally, the Company entered into certain other agreements that provide a framework for the relationship between NETGEAR and Arlo after the separation, including a transition services agreement, a tax matters agreement, an employee matters agreement, an intellectual property rights cross-license agreement, and a registration rights agreement. In connection with Arlo's Separation, the Company incurred Separation expense of $34.2 million since commencing in December 2017. Separation expense primarily consists of third-party advisory, consulting, legal and professional services, IT costs and employee bonuses directly related to the separation, as well as other items that are incremental and one-time in nature that are related to the separation. The majority of these costs are reflected in the Company's consolidated statement of operations as discontinued operations for all periods presented. In addition, in the third fiscal quarter of 2018, the Company contributed $70.0 million in cash to Arlo and provided for, among other things, the transfer from NETGEAR to Arlo of assets and the assumption by Arlo of liabilities comprising its business effected through a master separation agreement between NETGEAR and Arlo. The master separation agreement governs the separation of Arlo's business from NETGEAR as well as various interim arrangements. In connection with these arrangements, during the third and fourth quarter of 2018, NETGEAR recorded a reduction to operating expenses of $6.3 million relating to the transition services, which are reflected in the Company's consolidated statement of operations as discontinued operations for the periods presented. In the third quarter of 2018, NETGEAR provided billing and collection services to Arlo in respect of its trade receivables and trade payments. As of December 31, 2018, NETGEAR had a net liability to Arlo of $12.2 million relating to these transition service, billing and collection services, and the net liability was classified within accounts payable on the consolidated balance sheets. The Company does not expect the amounts relating to such services to be material after the Distribution. Additionally, the Company entered into certain other agreements that provide a framework for the relationship between NETGEAR and Arlo after the separation, including a transition services agreement, a tax matters agreement, an employee matters agreement, an intellectual property rights cross-license agreement, and a registration rights agreement. The financial results of Arlo through the Distribution date are presented as income (loss) from discontinued operations, net of tax, in the consolidated\nstatements of operations. The following table presents financial results of Arlo:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in net cash provided by operating activities between fiscal year ended 2018 and 2019 if the value in fiscal year ended 2019 was $500,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-158", + "paragraphs": [ + "\n|||Fiscal Year Ended June 30,||\n||2019|2018|2017|\n|||(U.S. $ in thousands)||\n|Net cash provided by operating activities|$466,342|$311,456|199,381|\n|Net cash used in by investing activities|(604,198)|(51,696)|(224,573)|\n|Net cash (used in) provided by financing activities|(3,187)|906,789|9,438|\n|Effect of exchange rate changes on cash and cash equivalents|(855)|(630)|465|\n|Net (decrease) increase in cash and cash equivalents|$(141,898)|$1,165,919|$(15,289)|\n B. Liquidity and Capital Resources As of June 30, 2019, we had cash and cash equivalents totaling $1.3 billion, short-term investments totaling $445.0 million and trade receivables totaling $82.5 million. Since our inception, we have primarily financed our operations through cash flows generated by operations. Our cash flows from operating activities, investing activities, and financing activities for the fiscal years ended 2019, 2018 and 2017 were as follows: We believe that our existing cash and cash equivalents, together with cash generated from operations, will be sufficient to meet our anticipated cash needs for at least the next 12 months. Our future capital requirements will depend on many factors including our growth rate, the timing and extent of spend on research and development efforts, employee headcount, marketing and sales activities, acquisitions of additional businesses and technologies, the timing and extent of exchange of the Notes for payments of cash, the introduction of new software and services offerings, enhancements to our existing software and services offerings and the continued market acceptance of our products. Cash provided by operating activities has historically been affected by the amount of net income (loss) adjusted for non-cash expense items such as non-coupon impact related to the Notes and capped calls, depreciation and amortization and expense associated with share-based awards, the timing of employee-related costs such as bonus payments, collections from our customers, which is our largest source of operating cash flows, and changes in other working capital accounts. Accounts impacting working capital consist of trade receivables, prepaid expenses and other current assets, current derivative assets, trade and other payables, provisions, current derivative liabilities, current portion of our Notes and other current liabilities. Our working capital may be impacted by various factors in future periods, such as billings to customers for subscriptions, licenses and maintenance services and the subsequent collection of those billings or the amount and timing of certain expenditures. Net cash provided by operating activities was $466.3 million for the fiscal year ended June 30, 2019, as a result of $605.6 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $533.9 million, depreciation and amortization of $70.2 million, share-based payment expense of $257.8 million and debt discount and issuance cost amortization of $33.9 million. The net increase of $169.0 million from our operating assets and liabilities was primarily attributable to a $122.5 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts and a $75.6 million increase in trade and other payables, provisions and other non-current liabilities, offset by a $30.2 million increase in trade receivables. Net cash provided by operating activities was also impacted by tax refunds received, net of income tax paid of $7.0 million. Net cash provided by operating activities was $311.5 million for the fiscal year ended June 30, 2018, as a result of $58.1 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $12.4 million, depreciation and amortization of $79.4 million, share-based payment expense of $162.9 million and debt discount and issuance cost amortization of $7.5 million. The net increase of $113.1 million from our operating assets and liabilities was primarily attributable to a $97.7 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts, a $43.5 million increase in trade and other payables, provisions and other noncurrent liabilities, offset by a $19.6 million increase in trade receivables and a $8.4 million increase in prepaid expenses and other current and non-current assets. Net cash provided by operating activities was also impacted by income taxes paid, net of refunds, of $4.2 million. Net cash used in investing activities during the fiscal year ended June 30, 2019 was $604.2 million. This was primarily related to cash paid for business combinations, net of cash acquired, totaling $418.6 million, purchases of investments totaling $648.0 million and purchases of property and equipment totaling $44.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $485.0 million and proceeds from sales of investments of $20.5 million. Net cash used in investing activities during the fiscal year ended June 30, 2018 was $51.7 million. This was primarily related to purchases of investments totaling $347.8 million and purchases of property and equipment totaling $30.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $206.1 million and proceeds from sales of investments of $123.9 million. Net cash used in financing activities for the fiscal year ended June 30, 2019 was $3.2 million and was primarily related to coupon interest payments on the Notes of $6.3 million, offset by proceeds from exercises of employee share options of $3.5 million. Net cash provided by financing activities for the fiscal year ended June 30, 2018 was $906.8 million and was primarily related to proceeds from the issuance of our Notes of $990.5 million offset by the purchase of the capped calls for $87.7 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Accounts receivable in December 31, 2019 increased to 91,114 thousand what would be the revised change of value? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-159", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Accounts receivable|$69,767|$41,818|\n|Allowance for doubtful accounts|(1,125)|(711)|\n|Net accounts receivable|$68,642|$41,107|\n (3) Accounts Receivable, Net Accounts receivable, net, is as follows (in thousands): Bad debt expense for the years ended December 31, 2019, 2018 and 2017 was $0.7 million, $0.1 million and $0.6 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "When the employee compensation for 2018 is now $654 million, what is the total employee compensation and benefits for 2019 and 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-160", + "paragraphs": [ + "\n|||May 31,|\n|(in millions)|2019|2018|\n|Deferred tax assets:|||\n|Accruals and allowances|$541|$567|\n|Employee compensation and benefits|646|664|\n|Differences in timing of revenue recognition|322|338|\n|Basis of property, plant and equipment and intangible assets|1,238|\u2014|\n|Tax credit and net operating loss carryforwards|3,717|2,614|\n|Total deferred tax assets|6,464|4,183|\n|Valuation allowance|(1,266)|(1,308)|\n|Total deferred tax assets, net|5,198|2,875|\n|Deferred tax liabilities:|||\n|Unrealized gain on stock|(78)|(78)|\n|Acquired intangible assets|(973)|(1,254)|\n|GILTI deferred|(1,515)|\u2014|\n|Basis of property, plant and equipment and intangible assets|\u2014|(158)|\n|Other|(200)|(48)|\n|Total deferred tax liabilities|(2,766)|(1,538)|\n|Net deferred tax assets|$2,432|$1,337|\n|recorded as:|||\n|Non-current deferred tax assets|$2,696|$1,395|\n|Non-current deferred tax liabilities (in other non-current liabilities)|(264)|(58)|\n|Net deferred tax assets|$2,432|$1,337|\n The components of our deferred tax assets and liabilities were as follows: We provide for taxes on the undistributed earnings of foreign subsidiaries. We do not provide for taxes on other outside basis temporary differences of foreign subsidiaries as they are considered indefinitely reinvested outside the U.S. At May 31, 2019, the amount of temporary differences related to other outside basis temporary differences of investments in foreign subsidiaries upon which U.S. income taxes have not been provided was approximately $7.9 billion. If the other outside basis differences were recognized in a taxable transaction, they would generate foreign tax credits that would reduce the federal tax liability associated with the foreign dividend or the otherwise taxable transaction. At May 31, 2019, assuming a full utilization of the foreign tax credits, the potential net deferred tax liability associated with these other outside basis temporary differences would be approximately $1.5 billion. Our net deferred tax assets were $2.4 billion and $1.3 billion as of May 31, 2019 and 2018, respectively. We believe that it is more likely than not that the net deferred tax assets will be realized in the foreseeable future. realization of our net deferred tax assets is dependent upon our generation of sufficient taxable income in future years in appropriate tax jurisdictions to obtain benefit from the reversal of temporary differences, net operating loss carryforwards and tax credit carryforwards. The amount of net deferred tax assets considered realizable is subject to adjustment in future periods if estimates of future taxable income change. The valuation allowance was $1.3 billion at each of May 31, 2019 and 2018. Substantially all of the valuation allowances as of May 31, 2019 and 2018 related to tax assets established in purchase accounting and other tax credits. Any subsequent reduction of that portion of the valuation allowance and the recognition of the associated tax benefits associated with our acquisitions will be recorded to our provision for income taxes subsequent to our final determination of the valuation allowance or the conclusion of the measurement period (as defined above), whichever comes first.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose revenue earned from the Americas region in 2018 was actually 3000 million, how much more revenue came from the Americas as compared to the Asia Pacific region? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-161", + "paragraphs": [ + "\n||||Year Ended May 31,||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Hardware Revenues:|||||\n|Americas|$1,889|-6%|-4%|$2,003|\n|EMEA|1,082|-10%|-5%|1,201|\n|Asia Pacific|733|-7%|-4%|790|\n|Total revenues|3,704|-7%|-5%|3,994|\n|Expenses:|||||\n|Hardware products and support (1)|1,327|-14%|-11%|1,547|\n|Sales and marketing (1)|520|-19%|-16%|643|\n|Total expenses (1)|1,847|-16%|-13%|2,190|\n|Total Margin|$1,857|3%|6%|$1,804|\n|Total Margin %|50%|||45%|\n|% Revenues by Geography:|||||\n|Americas|51%|||50%|\n|EMEA|29%|||30%|\n|Asia Pacific|20%|||20%|\n Hardware Business Our hardware business\u2019 revenues are generated from the sales of our Oracle Engineered Systems, server, storage, and industry-specific hardware products. Each hardware product and its related software, such as an operating system or firmware, are highly interdependent and interrelated and are accounted for as a combined performance obligation. The revenues for this combined performance obligation are generally recognized at the point in time that the hardware product and its related software are delivered to the customer and ownership is transferred to the customer. Our hardware business also earns revenues from the sale of hardware support contracts purchased and renewed by our customers at their option and are generally recognized as revenues ratably as the hardware support services are delivered over the contractual term, which is generally one year. The majority of our hardware products are sold through indirect channels such as independent distributors and value-added resellers, and we also market and sell our hardware products through our direct sales force. Operating expenses associated with our hardware business include the cost of hardware products, which consists of expenses for materials and labor used to produce these products by our internal manufacturing operations or by third-party manufacturers, warranty expenses and the impact of periodic changes in inventory valuation, including the impact of inventory determined to be excess and obsolete; the cost of materials used to repair customer products; the cost of labor and infrastructure to provide support services; and sales and marketing expenses, which are largely personnel related and include variable compensation earned by our sales force for the sales of our hardware offerings. 1 ) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under \u201cPresentation of Operating Segments and Other Financial Information\u201d above. Excluding the effects of currency rate fluctuations, total hardware revenues decreased in fiscal 2019 relative to fiscal 2018 due to lower hardware products revenues and, to a lesser extent, lower hardware support revenues. The decrease in hardware products revenues in fiscal 2019 relative to fiscal 2018 was primarily attributable to our continued emphasis on the marketing and sale of our cloud-based infrastructure technologies, which resulted in reduced sales volumes of certain of our hardware product lines and also impacted the volume of hardware support contracts sold in recent periods. This constant currency hardware revenue decrease was partially offset by certain hardware revenue increases related to our Oracle Engineered Systems offerings, primarily Oracle Exadata. Excluding the effects of currency rate fluctuations, total hardware expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to lower hardware products and support costs and lower sales and marketing employee related expenses, all of which aligned to lower hardware revenues. In constant currency, total margin and total margin as a percentage of revenues for our hardware segment increased in fiscal 2019 due to lower expenses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If net sales from U.S. in 2019 was 600.0 million, what would be the change from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-162", + "paragraphs": [ + "\n|||Fiscal Year Ended||\n|(Dollars in Millions)|April 27, 2019|April 28, 2018|April 29, 2017|\n|Net Sales:||||\n|U.S.|$540.5|$487.5|$506.9|\n|Malta|148.5|184.0|155.5|\n|China|113.7|117.3|127.7|\n|Canada|101.6|54.4|\u2014|\n|Other|96.0|65.1|26.4|\n|Total Net Sales|$1,000.3|$908.3|$816.5|\n|Property, Plant and Equipment, Net:||||\n|U.S.|$83.9|$63.3|$44.9|\n|Malta|33.0|36.8|26.4|\n|Belgium|22.1|25.0|\u2014|\n|China|18.6|7.2|5.9|\n|Other|34.3|29.9|13.4|\n|Total Property, Plant and Equipment, Net|$191.9|$162.2|$90.6|\n 11. Segment Information and Geographic Area Information The following table sets forth certain geographic financial information for fiscal 2019, fiscal 2018 and fiscal 2017. Geographic net sales are determined based on our sales from our various operational locations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in total balance between 2018 and 2019 if total balance in 2019 was $1,000,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-163", + "paragraphs": [ + "\n||ACI On Demand|ACI On Premise|Total|\n|Gross Balance, prior to December 31, 2018|$ 183,783|$ 773,340|$ 957,123|\n|Total impairment prior to December 31, 2018|\u2014|(47,432)|(47,432 )|\n|Balance, December 31, 2018|183,783|725,908|909,691|\n|Goodwill from acquisitions (1)|370,834|\u2014|370,834|\n|Balance, December 31, 2019|$554,617|$725,908|$1,280,525|\n Goodwill and Other Intangibles In accordance with ASC 350, Intangibles \u2013 Goodwill and Other, the Company assesses goodwill for impairment annually during the fourth quarter of its fiscal year using October 1 balances or when there is evidence that events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company evaluates goodwill at the reporting unit level using the discounted cash flow valuation model and allocates goodwill to these reporting units using a relative fair value approach. During this assessment, management relies on a number of factors, including operating results, business plans, and anticipated future cash flows. The Company has identified its reportable segments, ACI On Premise and ACI On Demand, as the reporting units. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates, and cash flow projections are the most sensitive and susceptible to change, as they require significant management judgment. Discount rates are determined by using a weighted average cost of capital (\u201cWACC\u201d). The WACC considers market and industry data as well as company-specific risk factors. Operational management, considering industry and company-specific historical and projected data, develops growth rates and cash flow projections for each\u00a0 flow estimates beyond the last projected period, assuming a constant WACC and low, long-term growth rates. If the recoverability test indicates potential impairment, the Company calculates an implied fair value of goodwill for the reporting unit. The implied fair value of goodwill is determined in a manner similar to how goodwill is calculated in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to the reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded to write down the carrying value. The calculated fair value substantially exceeded the current carrying value for all reporting units for all periods. Changes in the carrying amount of goodwill attributable to each reporting unit during the year ended December 31, 2019, were as follows (in thousands): (1) Goodwill from acquisitions relates to the goodwill recorded for the acquisition of E Commerce Group Products, Inc. (\"ECG\"), along with ECG's subsidiary, Speedpay, Inc. (collectively referred to as \"Speedpay\") and Walletron, Inc. (\"Walletron\"), as discussed in Note 3, Acquisition. The purchase price allocations for Speedpay and Walletron are preliminary as of December 31, 2019, and are subject to future changes during the maximum one-year measurement period. Other intangible assets, which include customer relationships and trademarks and trade names, are amortized using the straight-line method over periods ranging from three years to 20 years. The Company reviews its other intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Accumulated amortization: Capitalized software development costs in December 31, 2019 reduced to 23,137 what is the revised increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-164", + "paragraphs": [ + "\n||||As of December 31, 2019||\n||Gross carrying amount|Amortization period|Accumulated amortization|Net carrying amount|\n|Capitalized software development costs|$ 49,909|3 years|$ (35,622)|$ 14,287|\n|Total capitalized software development costs|$ 49,909||$ (35,622)|$ 14,287|\n||||As of December 31, 2018||\n||Gross carrying amount|Amortization period|Accumulated amortization|Net carrying amount|\n|Capitalized software development costs|$ 45,677|3 years|$ (32,784)|$ 12,893|\n|Total capitalized software development costs|$ 45,677||$ (32,784)|$ 12,893|\n Capitalized software development costs consisted of the following (in thousands): The Company capitalized software development costs of $8.8 million, $8.8 million and $6.2 million during the years ended December 31, 2019, 2018 and 2017, respectively. Amortized expense for capitalized software development costs was $7.0 million, $5.9 million and $5.0 million during the years ended December 31, 2019, 2018 and 2017, respectively. Amortization of capitalized software development costs is classified within cost of revenue in the consolidated statements of operations and comprehensive loss. During the year ended December 31, 2019, the Company retired $4.6 million of fully amortized capitalized software development costs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of total long-term fair value of contingent purchase price payable over total fair value of contingent purchase price payable if the total long-term fair value is $5,000,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-165", + "paragraphs": [ + "\n||Current|Long-Term |Total |\n|CareSpeak Communications, Inc. |$1,500,000|$1,500,000|$3,000,000|\n|RMDY Health, Inc. |-|3,720,000|3,720,000|\n|Total |$1,500,000|$5,220,000|$6,720,000|\n NOTE 9 \u2013 CONTINGENT PURCHASE PRICE Our purchase of CareSpeak Communications contains a contingent element that will be paid only if the Company achieves certain patient engagement revenues in 2019 and 2020. The total contingent payment may be up to $3.0 million. The target patient engagement revenues were achieved in 2019 and are expected to be achieved in 2020. The calculated fair value of the contingent payment was $2,365,000 at December 31, 2018 and $3,000,000 at December 31, 2019. Our purchase of RMDY Health, Inc. also contains a contingent element that will be paid only if the Company achieves certain revenues in 2020 and 2021 related to the RMDY business. The total contingent payment may be up to $30.0 million. The minimum payment is $1.0 million in each of the two years. The calculated fair value of the contingent payment was $3,720,000 at December 31, 2019. We determined the fair value of the Contingent Purchase Price Payable at December 31, 2019 using a Geometric-Brownian motion analysis of the expected revenue and resulting earnout payment using inputs that include the spot price, a risk free rate of return of 1.4%, a term of 2 years, and volatility of 40%. Changes in the inputs could result in a different fair value measurement. The total fair value of contingent purchase price payable at December 31, 2019 is as follows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Pre-tax margin in 2018 changed to 36.0%, what is the increase / (decrease) from 2017 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-166", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018*|2017*|Yr.-to-Yr. Percent/ Margin Change|\n|Cloud & Cognitive Software||||\n|External gross profit|$17,224|$16,986|1.4%|\n|External gross profit margin|77.6%|78.1%|(0.5)pts.|\n|Pre-tax income|$8,882|$8,068|10.1%|\n|Pre-tax margin|35.0%|32.4%|2.6pts.|\n 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\u2019 commitment to the company\u2019s 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. * Recast to reflect segment changes. 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the 2019 total expenses was 5678 million instead. What was the difference in total expenses in 2019 relative to 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-167", + "paragraphs": [ + "\n|Year Ended May 31,|||||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Research and development (1)|$5,063|-2%|0%|$5,163|\n|Stock-based compensation|963|5%|5%|921|\n|Total expenses|$6,026|-1%|0%|$6,084|\n|% of Total Revenues|15%|||15%|\n Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position. (1) Excluding stock-based compensation On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 average amount of ordinary shares as at 1 April if ordinary shares as at 1 April 2018 was 28,814,142,200?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-168", + "paragraphs": [ + "\n|||2019||2018|\n||Number|\u20acm|Number|\u20acm|\n|Ordinary shares of 2020\u204421 US cents each allotted, issued and fully paid:1, 2|||||\n|1 April|28,814,803,308|4,796|28,814,142,848|4,796|\n|Allotted during the year3|454,870|\u2013|660,460|\u2013|\n|31 March|28,815,258,178|4,796|28,814,803,308|4,796|\n 6. Called up share capital Accounting policies Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs. Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of \u00a31 each in issue 2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of \u20ac264 million (2018: \u20ac356 million). The market value of shares held was \u20ac2,566 million (2018: \u20ac4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling \u00a31.72 billion with a 2 year maturity date in 2021 and \u00a31.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of \u00a31.3505 per share. For further details see note 20 \u201cBorrowings and capital resources\u201d in the consolidated financial statements. 3 Represents US share awards and option scheme awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Gross deferred tax assets between 2018 and 2019 if the Gross deferred tax assets in 2019 was $60,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-169", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Post-retirement benefits|$1,100|$1,061|\n|Inventory reserves|708|1,236|\n|Loss carry-forwards|4,724|4,647|\n|Credit carry-forwards|15,964|16,909|\n|Accrued expenses|4,932|5,685|\n|Research expenditures|17,953|16,847|\n|Operating lease liabilities|6,211|\u2014|\n|Stock compensation|2,232|2,142|\n|Foreign exchange loss|1,986|2,245|\n|Other|230|207|\n|Gross deferred tax assets|56,040|50,979|\n|Depreciation and amortization|12,453|11,500|\n|Pensions|13,552|11,736|\n|Operating lease assets|5,963|\u2014|\n|Subsidiaries' unremitted earnings|1,903|1,258|\n|Gross deferred tax liabilities|33,871|24,494|\n|Net deferred tax assets|22,169|26,485|\n|Deferred tax asset valuation allowance|(8,011)|(8,274)|\n|Total net deferred tax assets|$14,158|$18,211|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 \u2014 Income Taxes Significant components of our deferred tax assets and liabilities are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Income tax expense in December 31, 2019 reduced to 21,526 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-170", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Current|(25,563)|(17,458)|(11,997)|\n|Deferred|81|(2,266)|(235)|\n|Income tax expense|(25,482)|(19,724)|(12,232)|\n The components of the provision for income tax expense are as follows: Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels. The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in prepaid expenses between 2018 and 2019 if the prepaid expenses in 2019 is increased by $1,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-171", + "paragraphs": [ + "\n|December 31,|||\n||2019|2018|\n|Prepaid expenses|$1,948|$1,179|\n|Securities litigation insurance receivable|16,627|306|\n|Other current assets|1,556|2,865|\n|Prepaid expenses and other current assets|$20,131|$4,350|\n Note 7. Prepaid Expenses and Other Current Assets and Accrued and Other Current Liabilities Prepaid expenses and other current assets as of December 31, 2019 and 2018 consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change of the Audit fees from 2017 to 2018 if the Audit Fees in 2018 is $4,789 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-172", + "paragraphs": [ + "\n||2017|2018|\n||(In Thousands)|(In Thousands)|\n|Audit Fees (1)|$3,747|$4,476|\n|Audit-Related Fees (2)|\u2014|\u2014|\n|Tax Fees (3)|\u2014|\u2014|\n|All Other Fees (4)|$3|$3|\n|Total Fees|$3,750|$4,479|\n Fees Paid to the Independent Registered Public Accounting Firm The following table presents fees for professional audit services and other services rendered to our company by KPMG for our fiscal years ended December 31, 2017 and 2018. (1) Audit Fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements, including audited financial statements presented in our Annual Report on Form 10-K for the fiscal years ended December 31, 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years. (2) Audit-Related Fees consist of fees for professional services for assurance and related\nservices that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under \u201cAudit Fees.\u201d These services could include accounting consultations concerning financial accounting and reporting standards, due diligence procedures in connection with acquisition and procedures related to other attestation services. (3) Tax Fees consist of fees for professional services for tax compliance, tax advice and tax planning. These services include consultation on tax matters and assistance regarding federal, state and international tax compliance. (4) All Other Fees consist of license fees for the use of accounting research software.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average processing revenue for 2018 and 2019 if 2018 processing revenue was $560,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-173", + "paragraphs": [ + "\n||Year Ended June 30,|||\n||2019|2018|2017|\n|Processing|$594,202|$550,058|$506,555|\n|Outsourcing & Cloud|405,359|361,922|327,738|\n|Product Delivery & Services|231,982|251,743|256,794|\n|In-House Support|321,148|307,074|297,203|\n|Services & Support|958,489|920,739|$881,735|\n|Total Revenue|$1,552,691|$1,470,797|$1,388,290|\n Disaggregation of Revenue The tables below present the Company\u2019s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company\u2019s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the planned costs and actual costs incurred for total Restructuring Charges if the planned costs were $10,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-174", + "paragraphs": [ + "\n|June 2016 Plan|Planned Costs|Actual costs incurred through December 31, 2019|\n|Workforce reduction|$3,075|$3,340|\n|Building and equipment relocation|9,025|10,534|\n|Asset impairment charge|\u2014|1,168|\n|Other charges (1)|1,300|988|\n|Restructuring charges|$13,400|$16,030|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 8 \u2014 Costs Associated with Exit and Restructuring Activities 2016 Plan In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility and transitioning it into a research and development center supporting our global operations (\"June 2016 Plan\"). Additional organizational changes were also implemented in various other locations. In 2017, we revised this plan to include an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which have now been consolidated into a single facility. Restructuring charges under this plan, which is substantially complete, were $4,284, $4,559, and $4,139 during the years ended December 31, 2019, 2018, and 2017, respectively. The total restructuring liability related to the June 2016 Plan was $233 and $668 at December 31, 2019 and 2018, respectively. Any additional costs related to line movements, equipment charges, and other costs will be expensed as incurred. The following table displays the restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2019: (1) Other charges include the effects of currency translation, travel, legal and other charges.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the net interest income (expense) between 2018 and 2019 if the net Interest income (expense) in 2019 was $1,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-175", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018|\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|\n|Interest income|$1,308|$1,508|$1,338|$(200)|\n|Interest expense|(859)|(943)|(861)|84|\n|Interest income (expense), net|$449|$565|$477|$(116)|\n Interest and Other Income (Loss), Net Interest Income (Expense), Net The following table summarizes interest income and interest expense (in millions): Interest income decreased, driven by a decrease in the average balance of cash and available-for-sale debt investments. The decrease in interest expense was driven by a lower average debt balance, partially offset by the impact of higher effective interest rates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Gross increases for tax positions of prior years between 2018 and 2019 if the Gross increases for tax positions of prior years in 2018 was $50 thousand instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-176", + "paragraphs": [ + "\n||2019|2018|2017|\n|Balance at beginning of fiscal year |$5,841|$3,115|$2,799|\n|Gross increases for tax positions of prior years|62|21|184|\n|Gross increases for tax positions of the current year|39|2,893|163|\n|Gross decreases for tax positions of prior years |(3,672)|(188)|(31)|\n|Balance at end of fiscal year|2,270|5,841|3,115|\n The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands): The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average Restricted cash for 2018 and 2019 if Restricted cash in 2019 was 70 thousands? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-177", + "paragraphs": [ + "\n||For the Years Ended December 31,||\n|(in thousands) |2019|2018|\n|Cash and cash equivalents|$4,777|$1,008|\n|Restricted cash|72|70|\n|Restricted cash included in other assets, noncurrent|-- |70|\n|Total cash, cash equivalents, and restricted cash in the balance sheet |4,849|$1,148|\n Cash and Cash Equivalents Cash and cash equivalents consist of cash, checking accounts, money market accounts and temporary investments with maturities of three months or less when purchased. As of December 31, 2019 and 2018, the Company had no cash equivalents. Restricted Cash In connection with certain transactions, the Company may be required to deposit assets, including cash or investment shares, in escrow accounts. The assets held in escrow are subject to various contingencies that may exist with respect to such transactions. Upon resolution of those contingencies or the expiration of the escrow period, some or all the escrow amounts may be used and the balance released to the Company. As of December 31, 2019 and 2018, the Company had $72,000 and $140,000, respectively, deposited in escrow as restricted cash for the Shoom acquisition, of which any amounts not subject to claims shall be released to the pre-acquisition stockholders of Shoom pro-rata on the next anniversary dates of the closing date of the Shoom acquisition. As of December 31, 2019 and 2018, $72,000 and $70,000, respectively, was current and included in Prepaid Assets and Other Current Assets on the consolidated balance sheets. As of December 31, 2019 and 2018, $0 and $70,000 was non-current and included in Other Assets on the consolidated balance sheet. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts show in the statement of cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Total comprehensive income between 2018 and 2019 if the Total comprehensive income in 2019 was $300,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-178", + "paragraphs": [ + "\n|||Fiscal Years Ended March 31,||\n||2019|2018|2017|\n|Net income (1)|$206,587|$254,127|$47,157|\n|Other comprehensive income (loss), net of tax:||||\n|Foreign currency translation gains (losses) (2)|(24,065)|35,271|(15,284)|\n|Defined benefit pension plans|(927)|167|163|\n|Defined benefit post-retirement plan adjustments|(86)|(255)|20|\n|Equity interest in investee\u2019s other comprehensive income (loss)|(11)|5,584|1,440|\n|Foreign exchange contracts|(588)|(1,753)|3,274|\n|Excluded component of fair value hedges|(2,249)|\u2014|\u2014|\n|Other comprehensive income (loss) (2)|(27,926)|39,014|(10,387)|\n|Total comprehensive income (1)|$178,661|$293,141|$36,770|\n Consolidated Statements of Comprehensive Income (Loss) (Amounts in thousands) (1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606. (2) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606. See accompanying notes to consolidated financial statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If total subscription revenue in 2018 was $8,000 million, what is the percentage change in total subscription revenue from 2017 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-179", + "paragraphs": [ + "\n|(dollars in millions)|2019|2018|2017|% Change 2019 - 2018|\n|Digital Media|$7,208.3|$5,857.7|$4,480.8|23%|\n|Digital Experience|2,670.7|1,949.3|1,552.5|37%|\n|Publishing|115.5|115.2|100.6|*|\n|Total subscription revenue|$9,994.5|$7,922.2|$6,133.9|26%|\n Subscription Revenue by Segment Our subscription revenue is comprised primarily of fees we charge for our subscription and hosted service offerings including Creative Cloud and certain of our Digital Experience and Document Cloud services. We recognize subscription revenue ratably over the term of agreements with our customers, beginning with commencement of service. We have the following reportable segments: Digital Media, Digital Experience and Publishing. Subscription revenue by reportable segment for fiscal 2019, 2018 and 2017 is as follows: (*) Percentage is less than 1% Our product revenue is primarily comprised of revenue from distinct on-premise software licenses recognized at a point in time and certain of our OEM and royalty agreements. Our services and support revenue is comprised of consulting, training and maintenance and support, primarily related to the licensing of our enterprise offerings and the sale of our hosted Digital Experience services. Our support revenue also includes technical support and developer support to partners and developer organizations related to our desktop products. Our maintenance and support offerings, which entitle customers to receive desktop product upgrades and enhancements or technical support, depending on the offering, are generally recognized ratably over the term of the arrangement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage of the costs incurred by Bell Wireline out of the total BCE operating costs in 2019 be if the total BCE operating costs in 2019 was -14,000 and there is no change to the costs incurred by Bell Wireline? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-180", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Bell Wireless|(5,300)|(5,297)|(3)|(0.1%)|\n|Bell Wireline|(6,942)|(6,946)|4|0.1%|\n|Bell Media|(2,367)|(2,428)|61|2.5%|\n|Inter-segment eliminations|751|738|13|1.8%|\n|Total BCE operating costs|(13,858)|(13,933)|75|0.5%|\n 4.4 Operating costs Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average total gross deferred tax assets for 2018 and 2019 if the value in 2018 is $100,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-181", + "paragraphs": [ + "\n||2019|2018|\n|Deferred tax assets:|||\n|Accrued defined benefit pension and postretirement benefits|$46,918|$34,776|\n|Deferred income|13,803|1,535|\n|Impairment|9,981|11,388|\n|Accrued insurance|7,133|8,994|\n|Share-based compensation|5,415|4,936|\n|Tax loss and tax credit carryforwards|5,327|7,458|\n|Lease commitments related to closed or refranchised locations|3,786|4,696|\n|Deferred interest deduction|3,188|\u2014|\n|Other reserves and allowances|2,965|851|\n|Accrued incentive compensation|2,617|2,055|\n|Accrued compensation expense|1,092|2,034|\n|Interest rate swaps|\u2014|181|\n|Other, net|868|2,206|\n|Total gross deferred tax assets|103,093|81,110|\n|Valuation allowance|(2,485)|(3,554)|\n|Total net deferred tax assets|100,608|77,556|\n|Deferred tax liabilities:|||\n|Intangible assets|(10,520)|(10,492)|\n|Leasing transactions|(3,822)|(2,790)|\n|Property and equipment, principally due to differences in depreciation|(128)|(1,855)|\n|Other|(574)|(279)|\n|Total gross deferred tax liabilities|(15,044)|(15,416)|\n|Net deferred tax assets|$85,564|$62,140|\n The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands): The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the \u201cTax Rate\u201d) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate. Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies. The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company\u2019s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the total between 2018 and 2019 if the total in 2019 was $50 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-182", + "paragraphs": [ + "\n|||For The Years Ended March 31,||\n||2019|2018|2017|\n|Restructuring||||\n|Employee separation costs|$65.3|$1.2|$39.1|\n|Gain on sale of assets|\u2014|(4.4)|\u2014|\n|Impairment charges|3.6|\u2014|12.6|\n|Contract exit costs|(4.7)|0.7|44.1|\n|Other|(0.3)|\u2014|2.8|\n|Legal contingencies|(30.2)|\u2014|\u2014|\n|Non-restructuring contract exit costs and other|\u2014|20.0|\u2014|\n|Total|$33.7|$17.5|$98.6|\n Note 4. Special Charges and Other, Net The following table summarizes activity included in the \"special charges and other, net\" caption on the Company's consolidated statements of income (in millions): The Company continuously evaluates its existing operations in an attempt to identify and realize cost savings opportunities and operational efficiencies. This same approach is applied to businesses that are acquired by the Company and often the operating models of acquired companies are not as efficient as the Company's operating model which enables the Company to realize significant savings and efficiencies. As a result, following an acquisition, the Company will from time to time incur restructuring expenses; however, the Company is often not able to estimate the timing or amount of such costs in advance of the period in which they occur. The primary reason for this is that the Company regularly reviews and evaluates each position, contract and expense against the Company's strategic objectives, long-term operating targets and other operational priorities. Decisions related to restructuring activities are made on a \"rolling basis\" during the course of the integration of an acquisition whereby department managers, executives and other leaders work together to evaluate each of these expenses and make recommendations. As a result of this approach, at the time of an acquisition, the Company is not able to estimate the future amount of expected employee separation or exit costs that it will incur in connection with its restructuring activities. The Company's restructuring expenses during the fiscal year ended March 31, 2019 were related to the Company's most recent business acquisitions, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs and intangible asset impairment charges. The impairment charges in the fiscal year ended March 31, 2019 were primarily recognized as a result of writing off intangible assets purchased from Microsemi prior to the close of the acquisition and other intangible assets that were impaired as a result of changes in the combined product roadmaps after the acquisition that affected the use and life of the assets. Additional costs will be incurred in the future as additional synergies or operational efficiencies are identified in connection with the Microsemi transaction and other previous acquisitions. The Company is not able to estimate the amount of such future expenses at this time. During fiscal 2018, the Company incurred expenses including non-restructuring contract exit costs of $19.5 million for fees associated with transitioning from the public utility provider in Oregon to a lower cost direct access provider. The fee is paid monthly and will depend on the amount of actual energy consumed by the Company's wafer fabrication facility in Oregon over the next five years. In connection with the transition to a direct access provider, the Company signed a ten-year supply agreement to purchase monthly amounts of energy that are less than the current average usage and priced on a per mega watt hour published index rate in effect at those future dates. Also during fiscal 2018, the Company incurred $1.2 million of employee separation costs in connection with the acquisition of Atmel. The Company's restructuring expenses during fiscal 2017 were related to the Company's acquisitions of Atmel and Micrel, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs, contract exit costs, other operating expenses and intangible asset impairment losses. The impairment charges in fiscal 2017 were recognized as a result of changes in the combined product roadmaps after the acquisition of Atmel that affected the use and life of these assets. At March 31, 2017, these activities were substantially complete. All of the Company's restructuring activities occurred in its semiconductor products segment. The Company incurred $115.2 million in costs since the start of fiscal 2016 in connection with employee separation activities, of which $65.3 million, $1.2 million and $39.1 million was incurred during the fiscal years ended March 31, 2019, 2018 and 2017, respectively. The Company could incur future expenses as additional synergies or operational efficiencies are identified. The Company is not able to estimate future expenses, if any, to be incurred in employee separation costs. The Company has incurred $40.8 million in costs in connection with contract exit activities since the start of fiscal 2016 which includes $4.7 million of income incurred for the year ended March 31, 2019 and $0.7 million and $44.1 million of costs incurred for the years ended March 31, 2018 and 2017, respectively. The amounts recognized during the fiscal year ended March 31, 2019 were primarily related to vacated lease liabilities. While the Company expects to incur further acquisition-related contract exit expenses, it is not able to estimate the amount at this time. In the three months ended June 30, 2017, the Company completed the sale of an asset it acquired as part of its acquisition of Micrel for proceeds of $10.0 million and the gain of $4.4 million is included in the gain on sale of assets in the above table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Trading profit in 2018/19 reduced to 116.7\u00a3m, what would be the revised change in value? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-183", + "paragraphs": [ + "\n|\u00a3m|2018/19|2017/18|Change|\n|Adjusted EBITDA3|145.5|139.6|5.9|\n|Depreciation|(17.0)|(16.6)|(0.4)|\n|Trading profit|128.5|123.0|5.5|\n|Amortisation of intangible assets|(34.4)|(36.3)|1.9|\n|Fair value movements on foreign exchange and derivatives|(1.3)|0.1|(1.4)|\n|Net interest on pensions and administrative expenses|(1.3)|(2.5)|1.2|\n|Non-trading items||||\n|GMP equalisation|(41.5)|\u2013|(41.5)|\n|Restructuring costs|(16.8)|(8.5)|(8.3)|\n|Impairment of goodwill and intangible assets|(30.6)|(6.5)|(24.1)|\n|Other|1.9|\u2013|1.9|\n|Operating profit|4.5|69.3|(64.8)|\n The Group reports an operating profit of \u00a34.5m for 2018/19, compared to \u00a369.3m in the prior year. The growth in Trading profit of \u00a35.5m in the year, as outlined above, was offset by an impairment of goodwill and intangible assets of \u00a330.6m and costs of \u00a341.5m relating to the recognition of Guaranteed Minimum Pension ('GMP') charges. Amortisation of intangibles was \u00a31.9m lower than 2017/18 due to certain SAP software modules becoming fully amortised in the year. Fair valuation of foreign exchange and derivatives was a charge of \u00a31.3m in the year. The Group recognised \u00a341.5m of estimated costs in the year associated with the equalisation of GMP for pension benefits accrued between 1990 and 1997. This follows a judgement case of Lloyds Banking Group on 26 October 2018 which referred to the equal treatment of men and women who contracted out of the State Earnings Related Pension Scheme between these dates. It should be noted that the final cost will differ to the estimated cost when the actual method of equalisation is agreed between the scheme Trustees in due course. Any future and final adjustment to the cost recognised in 2018/19 will be reflected in the Consolidated statement of comprehensive income. All UK companies who operated defined benefit pension schemes during these dates will be affected by this ruling. Of this \u00a341.5m non-cash charge, approximately two-thirds relates to the\nRHM pension scheme and the balance relates to the Premier Foods pension schemes. Restructuring costs were \u00a316.8m in the year; an \u00a38.3m increase on the prior year and included circa \u00a314m associated with the consolidation of the Group\u2019s logistics operations to one central location in the year due to higher than anticipated implementation costs. This programme has now completed and the Group does not expect to incur any further restructuring costs associated with this programme. Advisory fees associated with strategic reviews and corporate activity were also included in restructuring costs in the year. Other non-trading items of \u00a31.9m refer to a past service pension credit of \u00a33.9m due to inflation increases no longer required in a smaller Irish pension scheme, partly offset by costs related to the departure of previous CEO Gavin Darby. Net interest on pensions and administrative expenses was a charge of \u00a31.3m. Expenses for operating the Group\u2019s pension schemes were \u00a310.3m in the year, offset by a net interest credit of \u00a39.0m due to an opening surplus of the Group\u2019s combined pension schemes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the lease obligation of the period less 1 Years increase to 1,193 NT$ million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-184", + "paragraphs": [ + "\n||||Payments Due by Period|||\n||Total|Less than 1 Year|1-3 Years|4-5 Years|After 5 Years|\n||||(in NT$ millions)$ millions)|||\n|Long-term debt(1)||||||\n|Unsecured bonds|39,940|20,660|10,590|8,690|\u2014|\n|Loans|51,058|18,316|19,632|13,098|12|\n|Lease obligations(2)|7,128|741|1,414|1,181|3,792|\n|Purchase obligations(3)|38,878|29,832|2,845|1,810|4,391|\n|Other long-term obligations(4)|21,411|101|12,765|8,446|99|\n|Total contractual cash obligations|158,415|69,650|47,246|33,225|8,294|\n F. Tabular Disclosure of Contractual Obligations The following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of December 31, 2019. (1) Assuming the domestic bonds are paid off upon maturity. (2) Represents our obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located, primarily in the Hsinchu Science Park and the Tainan Science Park in Taiwan, Pasir Ris Wafer Fab Park in Singapore. (3) Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements. These commitments include the amounts which are not recorded on our balance sheet as of December 31, 2019. (4) Represents the guarantee deposits and financial liability for the repurchase of other investors\u2019 investment. The amounts of payments due under these agreements are determined based on fixed contract amounts.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net cash used in investing activities in 2019 increased to 8,978 thousand, what would be the revised average for the year ended December 31, 2019 to 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-185", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n||(in thousands)||\n|Net cash provided by operating activities|$78,348|$102,689|\n|Net cash used in investing activities|(6,973)|(7,825)|\n|Net cash used in financing activities|(53,383)|(93,784)|\n|Effect of exchange rate changes on cash, cash equivalents and restricted cash|934|(1,301)|\n|Increase (decrease) in cash, cash equivalents and restricted cash|$18,926|(221)|\n Following is a summary of our cash flows provided by (used in) operating activities, investing activities and financing activities for the years endedD ecember 31, 2019 and 2018. A discussion of cash flows for the year ended December 31, 2017 has been omitted from this Annual Report on Form 10-K, but may be found in \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations,\u201d under the heading \u201cLiquidity and Capital Resources\u201d in our Annual Report on Form 10-K for the year ended December 31, 2018, filed with the SEC on February 5, 2019, which discussion is incorporated herein by reference and which is available free of charge on the SEC\u2019s website at www.sec.gov. Cash Flows from Operating Activities Net cash provided by operating activities was $78.3 million for the year ended December 31, 2019. Net cash provided by operating activities consisted of positive cash flow from operations including $101.1 million in non-cash expenses and $16.9 million in changes in operating assets and liabilities, partially offset by net loss of $19.9 million and deferred income taxes and excess tax benefits from stock-based compensation of $19.8 million. Non-cash items included in net loss for the year ended December 31, 2019 primarily included depreciation and amortization of property, equipment, intangible assets and leased right-of-use assets of $66.4 million and stock-based compensation of $32.1 million. During the year ended December 31, 2019, we also exited certain leased facilities, which resulted in impairment of leased right-of-use assets of$ 9.2 million and leasehold improvements of $1.4 million, which was partially offset by a gain on extinguishment of related lease liabilities of$ 10.4 million, all of which are non-cash items that did not affect cash flows. Net cash provided by operating activities was $102.7 million for the year ended December 31, 2018. Net cash provided by operating activities consisted of positive cash flow from operations including $100.3 million in non-cash operating expenses and $28.6 million in changes in operating assets and liabilities, partially offset by net loss of $26.2 million. Non-cash items included in net loss for the year ended December 31, 2018 primarily included depreciation and amortization of property, equipment and intangible assets of $79.0 million, stock-based compensation of $31.7 million, and impairment of intangible assets of $2.2 million, partially offset by deferred income taxes of $12.1 million and excess tax benefits on stock-based awards of $2.0 million. Cash Flows from Investing Activities Net cash used in investing activities was $7.0 million for the year ended December 31, 2019. Net cash used in investing activities primarily consisted of $6.9 million in purchases of property and equipment. Net cash used in investing activities was $7.8 million for the year ended December 31, 2018. Net cash used in investing activities consisted entirely of $7.8 million in purchases of property and equipment. Cash Flows from Financing Activities Net cash used in financing activities was $53.4 million for the year ended December 31, 2019. Net cash used in financing activities consisted primarily of cash outflows from aggregate prepayments of principal of $50.0 million and $12.0 million in minimum tax withholding paid on behalf of employees for restricted stock units, partially offset by cash inflows of $8.6 million in net proceeds from issuance of common stock upon exercise of stock options. Net cash used in financing activities was $93.8 million for the year ended December 31, 2018. Net cash used in financing activities primarily consisted of cash outflows from $93.0 million in aggregate prepayments of principal on outstanding debt and $7.6 million in minimum tax withholding paid on behalf of employees for restricted stock units, partially offset by cash inflows of $6.8 million in net proceeds from issuance of common stock upon exercise of stock options. We believe that our $92.7 million of cash and cash equivalents at December 31, 2019 will be sufficient to fund our projected operating requirements for at least the next twelve months. We have repaid $213.0 million of debt to date. The credit agreement permits the Company to request incremental loans in an aggregate principal amount not to exceed the sum of $160.0 million (subject to adjustments for any voluntary prepayments), plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests. Incremental loans are subject to certain additional conditions, including obtaining additional commitments from the lenders then party to the credit agreement or new lenders. The term loan facility has a seven-year term and bears interest at either an Adjusted LIBOR or an Adjusted Base Rate, at our option, plus a fixed applicable margin. Our cash and cash equivalents in recent years have been favorably affected by our implementation of an equity-based bonus program for our employees, including executives. In connection with that bonus program, in February 2019, we issued 0.3 million freely-tradable shares of our common stock in settlement of bonus awards for the 2018 performance period. We expect to implement a similar equity-based plan for fiscal 2019, but our compensation committee retains discretion to effect payment in cash, stock, or a combination of cash and stock. Notwithstanding the foregoing, we may need to raise additional capital or incur additional indebtedness to fund strategic initiatives or operating activities, particularly if we continue to pursue acquisitions. Our future capital requirements will depend on many factors, including our rate of revenue growth, the expansion of our engineering, sales and marketing activities, the timing and extent of our expansion into new territories, the timing of introductions of new products and enhancements to existing products, the continuing market acceptance of our products and potential material investments in, or acquisitions of, complementary businesses, services or technologies. Additional funds may not be available on terms favorable to us or at all. If we are unable to raise additional funds when needed, we may not be able to sustain our operations or execute our strategic plans.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average revenue from 2015 to 2019 if 2018's revenue was 43,000 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-186", + "paragraphs": [ + "\n|||Fiscal||||\n||2019|2018 (1) (2)|2017 (1) (3)|2016 (1) (4)|2015 (1) (5)|\n|||(in millions of U.S. dollars)||||\n|Income Statement Data||||||\n|Revenues|$43,215|$40,993|$36,177|$34,254|$32,406|\n|Operating income|6,305|5,899|5,191|4,846|4,526|\n|Net income|4,846|4,215|3,635|4,350|3,274|\n|Net income attributable to Accenture plc|4,779|4,060|3,445|4,112|3,054|\n|Earnings Per Class A Ordinary Share||||||\n|Basic|$7.49|$6.46|$5.56|$6.58|$4.87|\n|Diluted|7.36|6.34|5.44|6.45|4.76|\n|Dividends per ordinary share|2.92|2.66|2.42|2.20|2.04|\n ITEM 6. SELECTED FINANCIAL DATA The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and our Consolidated Financial Statements and related Notes included elsewhere in this report. (1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation. (2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u2014Results of Operations for Fiscal 2018 Compared to Fiscal 2017\u2014Provision for Income Taxes.\u201d (3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u2014Results of Operations for Fiscal 2018 Compared to Fiscal 2017\u2014Pension Settlement Charge.\u201d (4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016. (5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the amount paid by the company to purchase its common stock during 2018 and 2019 if the amount spent in 2019 is increased by 10%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-187", + "paragraphs": [ + "\n|Period|(a) Total Number of Shares (or Units) Purchased|(b) Average Price Paid per Share (or Unit)|(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs|(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*|\n|July 1-31, 2019|293|$ 99.35|293|74,706|\n|August 1 - 31, 2019|39,769|107.71|39,769|34,937|\n|September 1 - 30, 2019|91|75.51|91|34,846|\n|Total|40,153|$ 107.58|40,153|34,846|\n REPURCHASE OF COMPANY SHARES The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company\u2019s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company\u2019s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company\u2019s common stock. During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to\n75,000 shares of our Company\u2019s common stock in open market or negotiated transactions. Management was\ngiven discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any\nsuch purchases.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the gross margin percent in 2017 is 87%, what is the total sales in 2017? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-188", + "paragraphs": [ + "\n|||Fiscal Year Ended January 31,||\n||2019|2018|2017|\n|||(Unaudited)||\n|Gross profit|$2,283.9|$1,753.2|$1,689.1|\n|Non-GAAP gross profit|$2,317.0|$1,785.5|$1,743.2|\n|Gross margin|89%|85%|83%|\n|Non-GAAP gross margin|90%|87%|86%|\n|Loss from operations|$(25.0)|$(509.1)|$(499.6)|\n|Non-GAAP income (loss) from operations|$316.0|$(112.0)|$(125.5)|\n|Operating margin|(1)%|(25)%|(25)%|\n|Non-GAAP operating margin|12%|(5)%|(6)%|\n|Net loss|$(80.8)|$(566.9)|$(582.1)|\n|Non-GAAP net income (loss)|$223.3|$(106.3)|$(111.0)|\n|Diluted net loss per share|$(0.37)|$(2.58)|$(2.61)|\n|Non-GAAP diluted net income (loss) per share|$1.01|$(0.48)|$(0.50)|\n|GAAP diluted weighted average shares used in per share calculation|218.9|219.5|222.7|\n|Non-GAAP diluted weighted average shares used in per share calculation|222.0|219.5|222.7|\n OTHER FINANCIAL INFORMATION In addition to our results determined under U.S. generally accepted accounting principles (\u201cGAAP\u201d) discussed above, we believe the following non-GAAP measures are useful to investors in evaluating our operating performance. For the fiscal years ended January 31, 2019, 2018, and 2017, our gross profit, gross margin, (loss) income from operations, operating margin, net (loss) income, diluted net (loss) income per share and diluted shares used in per share calculation on a GAAP and non-GAAP basis were as follows (in millions except for gross margin, operating margin, and per share data): For our internal budgeting and resource allocation process and as a means to provide consistency in period-to-period comparisons, we use non-GAAP measures to supplement our consolidated financial statements presented on a GAAP basis. These non-GAAP measures do not include certain items that may have a material impact upon our reported financial results. We also use non-GAAP measures in making operating decisions because we believe those measures provide meaningful supplemental information regarding our earning potential and performance for management by excluding certain benefits, credits, expenses and charges that may not be indicative of our core business operating results. For the reasons set forth below, we believe these non-GAAP financial measures are useful to investors both because (1) they allow for greater transparency with respect to key metrics used by management in its financial and operational decision-making and (2) they are used by our institutional investors and the analyst community to help them analyze the health of our business. This allows investors and others to better understand and evaluate our operating results and future prospects in the same manner as management, compare financial results across accounting periods and to those of peer companies and to better understand the long-term performance of our core business. We also use some of these measures for purposes of determining company-wide incentive compensation. There are limitations in using non-GAAP financial measures because non-GAAP financial measures are not prepared in accordance with GAAP and may be different from non-GAAP financial measures used by other companies. The non-GAAP financial measures included above are limited in value because they exclude certain items that may have a material impact upon our reported financial results. In addition, they are subject to inherent limitations as they reflect the exercise of judgments by management about which charges are excluded from the non-GAAP financial measures. We compensate for these limitations by analyzing current and future results on a GAAP basis as well as a non-GAAP basis and also by providing GAAP measures in our public disclosures. The presentation of non-GAAP financial information is meant to be considered in addition to, not as a substitute for or in isolation from, the directly comparable financial measures prepared in accordance with GAAP. We urge investors to review the reconciliation of our non-GAAP financial measures to the comparable GAAP financial measures included below, and not to rely on any single financial measure to evaluate our business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Cash-settled transactions in 2019 from 2018 be if the amount in 2019 was $1.7 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-189", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|Cash-settled transactions|1.9|2.7|\n|Equity-settled transactions|35.0|39.6|\n|Total share-based payment expense|36.9|42.3|\n Share-Based Payment Expense The expense recognised for employee services received during the year is as follows: The cash-settled expense comprises cash-based awards together with certain social security taxes. The carrying value of the liability as at 31 March 2019 was $1.6M (2018: $3.1M).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2018 accumulated depreciation and amortization expense excluding the property and equipment depreciation and amortization expense in millions if accumulated depreciation and amortization was $500 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-190", + "paragraphs": [ + "\n||Estimated Useful Lives|December 31,||\n|||2019|2018|\n|Computer equipment|3 years|$ 434.8|$ 417.6|\n|Software|3 years|55.9|40.5|\n|Land|Indefinite|9.0|9.0|\n|Buildings, including improvements|5-40 years|145.5|175.0|\n|Leasehold improvements|Lesser of useful life or remaining lease term|99.4|70.8|\n|Other|1-20 years|25.7|27.0|\n|Total property and equipment||770.3|739.9|\n|Less: accumulated depreciation and amortization||(511.7)|(440.9)|\n|Property and equipment, net||$ 258.6|$ 299.0|\n Property and equipment consisted of the following: Depreciation and amortization expense related to property and equipment was $86.5 million, $97.4 million and $88.8 million during 2019, 2018 and 2017, respectively. Property and Equipment Property and equipment is stated at cost. Depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service. We regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the cash and cash equivalents in 2019 increased by 10000 thousand, what will be the percentage decrease in cash and cash equivalents from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-191", + "paragraphs": [ + "\n||Balance Sheet Line Item|2019|2018|\n|Cash and cash equivalents|Cash and cash equivalents|$ 1,352,741|$ 1,403,562|\n|Restricted cash \u2013 current (1)|Prepaid expenses and other current assets|13,697|19,671|\n|Restricted cash \u2013 noncurrent (1) .|Restricted cash and investments|80,072|139,390|\n|Total cash, cash equivalents, and restricted cash||$ 1,446,510|$ 1,562,623|\n The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within our consolidated balance sheets as of December 31, 2019 and 2018 to the total of such amounts as presented in the consolidated statements of cash flows (in thousands): (1) See Note 7. \u201cRestricted Cash and Investments\u201d to our consolidated financial statements for discussion of our \u201cRestricted cash\u201d arrangements. During the year ended December 31, 2019, we sold marketable securities for proceeds of $52.0 million and realized no gain or loss on such sales. During the years ended December 31, 2018 and 2017, we sold marketable securities for proceeds of $10.8 million and $118.3 million, respectively, and realized gains of less than $0.1 million on such sales in each respective period. See Note 11. \u201cFair Value Measurements\u201d to our consolidated financial statements for information about the fair value of our marketable securities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average anti-dilutive deferred share units for 2018 and 2019 if 2018 anti-dilutive deferred share units was 360?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-192", + "paragraphs": [ + "\n||Years ended||\n||December 31, 2019|December 31, 2018|\n|Basic and diluted weighted average number of shares outstanding|113,026,424|105,671,839|\n|The following items have been excluded from the diluted weighted average number of shares outstanding because they are anti-dilutive:|||\n|Stock options|3,812,242|5,476,790|\n|Restricted share units|1,939,918|2,473,665|\n|Deferred share units|673|347|\n||5,752,833|7,950,802|\n Net Loss per Share The Company applies the two-class method to calculate its basic and diluted net loss per share as both classes of its voting shares are participating securities with equal participation rights and are entitled to receive dividends on a share for share basis. The following table summarizes the reconciliation of the basic weighted average number of shares outstanding and the diluted weighted average number of shares outstanding: In the years ended December 31, 2019 and 2018, the Company was in a loss position and therefore diluted loss per share is equal to basic loss per share.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Purchases and leases of products and purchases of services between 2018 and 2019 if Purchases and leases of products and purchases of services in 2018 was $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-193", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Purchases and leases of products and purchases of services(1)|$242|$200|$142|\n|Dell subsidiary support and administrative costs|119|145|212|\n Information about VMware\u2019s payments for such arrangements during the periods presented consisted of the following (table in millions): 1) Amount includes indirect taxes that were remitted to Dell during the periods presented. VMware also purchases Dell products through Dell\u2019s channel partners. Purchases of Dell products through Dell\u2019s channel partners were not significant during the periods presented. From time to time, VMware and Dell also enter into joint marketing, sales, branding and product development arrangements, for which both parties may incur costs. During the fourth quarter of fiscal 2020, VMware entered into an arrangement with Dell to transfer approximately 250 professional services employees from Dell to VMware. These employees are experienced in providing professional services delivering VMware technology and this transfer centralizes these resources within the Company in order to serve its customers more efficiently and effectively. The transfer was substantially completed during the fourth quarter of fiscal 2020 and did not have a material impact to the consolidated financial statements. VMware also expects that Dell will resell VMware consulting solutions. During the third quarter of fiscal 2019, VMware acquired technology and employees related to the Dell EMC Service Assurance Suite, which provides root cause analysis management software for communications service providers, from Dell. The purchase of the Dell EMC Service Assurance Suite was accounted for as a transaction by entities under common control. The amount of the purchase price in excess of the historical cost of the acquired assets was recognized as a reduction to retained earnings on the consolidated balance sheets. Transition services were provided by Dell over a period of 18 months, starting from the date of the acquisition, which were not significant. During the second quarter of fiscal 2018, VMware acquired Wavefront, Inc. (\u201cWavefront\u201d). Upon closing of the acquisition, Dell was paid $20 million in cash for its non-controlling ownership interest in Wavefront.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in gross profit of net sales between 2017 and 2018 if gross profit of net sales in 2017 was 50.0% instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-194", + "paragraphs": [ + "\n|||Year Ended March 31,||\n||2019|2018|2017|\n|Net sales|100.0%|100.0%|100.0%|\n|Cost of sales|45.2|39.2|48.4|\n|Gross profit|54.8|60.8|51.6|\n|Research and development|15.4|13.3|16.0|\n|Selling, general and administrative|12.8|11.4|14.7|\n|Amortization of acquired intangible assets|12.6|12.2|9.9|\n|Special charges and other, net|0.6|0.4|2.9|\n|Operating income|13.4%|23.5%|8.1%|\n Results of Continuing Operations The following table sets forth certain operational data as a percentage of net sales for the fiscal years indicated:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the value of the warrant liability fair value as a percentage of the cost of revenues in 2018 if the warrant liability is decreased by $1 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-195", + "paragraphs": [ + "\n|||For the Year Ended December 31,|||\n||2018|2017|Change|% Change|\n|||(In millions, except percentages)|||\n|Revenues|$82.3|$50.5|$31.8|63%|\n|Cost of revenues|15.3|6.0|9.3|155%|\n|Gross profit|67.0|44.5|22.5|51%|\n|Gross margin|81%|88%|||\n|Operating expenses:|||||\n|Selling, general and administrative|32.2|28.6|3.6|13%|\n|Research and development|2.1|1.5|0.6|40%|\n|Total operating expenses|34.3|30.1|4.2|14%|\n|Other income (expense)|(4.0)|2.2|(6.2)|(282)%|\n|Income before income taxes|28.7|16.6|12.1|73%|\n|Income tax provision (benefit)|8.0|(6.2)|14.2|(229)%|\n|Net income|$20.7|$22.8|$(2.1)|(9)%|\n Year ended December 31, 2018 compared with the year ended December 31, 2017: Revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue increase is primarily due to licensing revenues, as further described in \"Item 1. Business\" - \"Licensing and Enforcement - Current Activities, Post 2013\". Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues increased largely in proportion to increase in revenues. Selling, general and administrative expenses (\"SG&A\") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 74% of total SG&A expense. Litigation expenses increased $4.2 million to $16.5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions. See \"Item 3. Legal Proceedings\". Employee headcount related expenses increased $1.8 million to $7.2 million in 2018 compared to 2017, and is primarily due to incentive bonuses earned during the year. The balance of SG&A expenses include consulting, other professional services, facilities and other administrative fees and expenses. Research and Development expenses (\"R&D\") are primarily from our Finjan Mobile security business and increased by $0.6 million to $2.1 million in 2018 compared to 2017, as we continue to position this business for future growth. Other income (expense) is primarily due to changes in the fair value of the warrant liability of $3.4 million in 2018 versus a benefit of $2.2 million in 2017, and interest expense of $0.6 million in 2018, net. We recognized an income tax expense of $8.1 million on pre-tax income of $28.7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $6.2 million in 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the % change in carrying amount from 2017 to 2019, if net assets attributable to equity holders in 2019 was S$1,600.0 Mil instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-196", + "paragraphs": [ + "\n||2019|2018|2017|\n||S$ Mil|S$ Mil|S$ Mil|\n|Statement of comprehensive income||||\n|Revenue|250.1|353.9|144.1|\n|Profit after tax|451.7|488.2|166.1|\n|Other comprehensive (loss)/ income|(0.9)|10.9|(1.6)|\n|Total comprehensive income|450.8|499.1|164.5|\n|Statement of financial position||||\n|Current assets|743.1|720.0|701.9|\n|Non-current assets|1,532.5|1,554.3|1,629.3|\n|Current liabilities|(305.1)|(444.4)|(483.6)|\n|Non-current liabilities|(205.5)|(313.4)|(395.3)|\n|Net assets|1,765.0|1,516.5|1,452.3|\n|Less: Non-controlling interests|(304.6)|(342.2)|(411.6)|\n|Net assets attributable to equity holders|1,460.4|1,174.3|1,040.7|\n|Proportion of the Group\u2019s ownership|21.0%|21.0%|21.0%|\n|Group\u2019s share of net assets|306.7|246.6|218.5|\n|Goodwill and other identifiable intangible assets|1,441.7|1,417.6|1,371.7|\n|Others (1)|(46.8)|(23.0)|(8.4)|\n|Carrying amount of the investment|1,701.6|1,641.2|1,581.8|\n|Other items||||\n|Group\u2019s share of market value|1,653.2|1,639.6|1,525.0|\n|Dividends received during the year|78.5|77.8|-|\n 23. Associates (Cont'd) The summarised financial information of the Group\u2019s significant associate namely Intouch Holdings Public Company Limited (\u201cIntouch\u201d), based on its financial statements and a reconciliation with the carrying amount of the investment in the consolidated financial statements was as follows \u2013 Note: (1) Others include adjustments to align the respective local accounting standards to SFRS(I).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average amount of net sales for ILS in 2018 and 2019 be if the amount in 2019 was $540,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-197", + "paragraphs": [ + "\n||Fiscal 2019||Fiscal 2018||\n||Amount|Percentage of total net sales|Amount|Percentage of total net sales|\n|OEM Laser Sources (OLS)|$886,676|62.0%|$1,259,477|66.2%|\n|Industrial Lasers & Systems (ILS)|543,964|38.0%|643,096|33.8%|\n|Total|$1,430,640|100.0%|$1,902,573|100.0%|\n Segments We are organized into two reportable operating segments: OLS and ILS. While both segments deliver cost-effective, highly reliable photonics solutions, OLS is focused on high performance laser sources and complex optical sub-systems, typically used in microelectronics manufacturing, medical diagnostics and therapeutic applications, as well as in scientific research. ILS delivers high performance laser sources, sub-systems and tools primarily used for industrial laser materials processing, serving important end markets like automotive, machine tool, consumer goods and medical device manufacturing. The following table sets forth, for the periods indicated, the amount of net sales and their relative percentages of total net sales by segment (dollars in thousands): Net sales for fiscal 2019 decreased $471.9 million, or 25%, compared to fiscal 2018, with decreases of $372.8 million, or 30%, in our OLS segment and decreases of $99.1 million, or 15%, in our ILS segment. The fiscal 2019 decreases in both OLS and ILS segment sales included decreases due to the unfavorable impact of foreign exchange rates. The decrease in our OLS segment sales in fiscal 2019 was primarily due to weaker demand resulting in lower shipments of ELA tools used in the flat panel display market and lower revenues from consumable service parts. The decrease in our ILS segment sales from fiscal 2018 to fiscal 2019 was primarily due to lower sales for materials processing and microelectronics applications, partially offset by higher sales for medical and military applications within the OEM components and instrumentation market.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If inflation - CPI for RHM schemes in 2019 was 2.25%, what would be the change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-198", + "paragraphs": [ + "\n||At 30 Mar 2019||At 31 Mar 2018||\n||Premier schemes|RHM schemes|Premier schemes|RHM schemes|\n|Discount rate|2.45%|2.45%|2.70%|2.70%|\n|Inflation \u2013 RPI|3.25%|3.25%|3.15%|3.15%|\n|Inflation \u2013 CPI|2.15%|2.15%|2.05%|2.05%|\n|Expected salary increases|n/a|n/a|n/a|n/a|\n|Future pension increases|2.10%|2.10%|2.10%|2.10%|\n At the balance sheet date, the combined principal accounting assumptions were as follows: For the smaller overseas schemes the discount rate used was 1.50% (2017/18: 1.80%) and future pension increases were 1.30% (2017/18: 1.45%). At 30 March 2019 and 31 March 2018, the discount rate was derived based on a bond yield curve expanded to also include bonds rated AA by one credit agency (and which might for example be rated A or AAA by other agencies).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the gross profit in 2018 was 2000, what would be the percentage change in gross profit from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-199", + "paragraphs": [ + "\n|||Fiscal Year Ended January 31,||\n||2019|2018|2017|\n|||(Unaudited)||\n|Gross profit|$2,283.9|$1,753.2|$1,689.1|\n|Non-GAAP gross profit|$2,317.0|$1,785.5|$1,743.2|\n|Gross margin|89%|85%|83%|\n|Non-GAAP gross margin|90%|87%|86%|\n|Loss from operations|$(25.0)|$(509.1)|$(499.6)|\n|Non-GAAP income (loss) from operations|$316.0|$(112.0)|$(125.5)|\n|Operating margin|(1)%|(25)%|(25)%|\n|Non-GAAP operating margin|12%|(5)%|(6)%|\n|Net loss|$(80.8)|$(566.9)|$(582.1)|\n|Non-GAAP net income (loss)|$223.3|$(106.3)|$(111.0)|\n|Diluted net loss per share|$(0.37)|$(2.58)|$(2.61)|\n|Non-GAAP diluted net income (loss) per share|$1.01|$(0.48)|$(0.50)|\n|GAAP diluted weighted average shares used in per share calculation|218.9|219.5|222.7|\n|Non-GAAP diluted weighted average shares used in per share calculation|222.0|219.5|222.7|\n OTHER FINANCIAL INFORMATION In addition to our results determined under U.S. generally accepted accounting principles (\u201cGAAP\u201d) discussed above, we believe the following non-GAAP measures are useful to investors in evaluating our operating performance. For the fiscal years ended January 31, 2019, 2018, and 2017, our gross profit, gross margin, (loss) income from operations, operating margin, net (loss) income, diluted net (loss) income per share and diluted shares used in per share calculation on a GAAP and non-GAAP basis were as follows (in millions except for gross margin, operating margin, and per share data): For our internal budgeting and resource allocation process and as a means to provide consistency in period-to-period comparisons, we use non-GAAP measures to supplement our consolidated financial statements presented on a GAAP basis. These non-GAAP measures do not include certain items that may have a material impact upon our reported financial results. We also use non-GAAP measures in making operating decisions because we believe those measures provide meaningful supplemental information regarding our earning potential and performance for management by excluding certain benefits, credits, expenses and charges that may not be indicative of our core business operating results. For the reasons set forth below, we believe these non-GAAP financial measures are useful to investors both because (1) they allow for greater transparency with respect to key metrics used by management in its financial and operational decision-making and (2) they are used by our institutional investors and the analyst community to help them analyze the health of our business. This allows investors and others to better understand and evaluate our operating results and future prospects in the same manner as management, compare financial results across accounting periods and to those of peer companies and to better understand the long-term performance of our core business. We also use some of these measures for purposes of determining company-wide incentive compensation. There are limitations in using non-GAAP financial measures because non-GAAP financial measures are not prepared in accordance with GAAP and may be different from non-GAAP financial measures used by other companies. The non-GAAP financial measures included above are limited in value because they exclude certain items that may have a material impact upon our reported financial results. In addition, they are subject to inherent limitations as they reflect the exercise of judgments by management about which charges are excluded from the non-GAAP financial measures. We compensate for these limitations by analyzing current and future results on a GAAP basis as well as a non-GAAP basis and also by providing GAAP measures in our public disclosures. The presentation of non-GAAP financial information is meant to be considered in addition to, not as a substitute for or in isolation from, the directly comparable financial measures prepared in accordance with GAAP. We urge investors to review the reconciliation of our non-GAAP financial measures to the comparable GAAP financial measures included below, and not to rely on any single financial measure to evaluate our business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Research and Development expense in 2017 is $150,000 thousands. What is the percentage increase in Research and Development expense from 2017 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-200", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n||2019|2018|2017|2018 to 2019 % change|2017 to 2018 % change|\n||||(In thousands, except percentages)|||\n|Research and Development|$ 207,548|$ 160,260|$ 115,291|30%|39%|\n Operating Expenses Research and Development Expenses Research and development expenses increased $47 million, or 30%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $34 million, driven by headcount growth, and increased allocated shared costs of $8 million. Research and development expenses increased $45 million, or 39%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $36 million, driven by headcount growth, and increased allocated shared costs of $6 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the ratio of net loss attributable to Neonode Inc. in 2018 compared to 2019, if the net loss in 2018 was $(4,000) thousand?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-201", + "paragraphs": [ + "\n|(In thousands, except per share amounts)|Years ended December 31,||\n||2019|2018|\n|BASIC AND DILUTED|||\n|Weighted average number of common shares outstanding|8,844|5,884|\n|Net loss attributable to Neonode Inc.|$(5,298)|$(3,060)|\n|Net loss per share basic and diluted|$(0.60)|$(0.52)|\n 14. Net Loss Per Share Basic net loss per common share for the years ended December 31, 2019 and 2018 was computed by dividing the net loss attributable to Neonode Inc. for the relevant period by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share is computed by dividing net loss attributable to Neonode Inc. for the relevant period by the weighted average number of shares of common stock and common stock equivalents outstanding during the year. Potential\u00a0common\u00a0stock\u00a0equivalents\u00a0of\u00a0approximately\u00a00\u00a0and\u00a0350,000\u00a0outstanding\u00a0stock\u00a0warrants,\u00a00\u00a0and\u00a011,000\u00a0shares\u00a0issuable\u00a0upon\u00a0conversion\u00a0of preferred\u00a0stock\u00a0and\u00a00\u00a0and\u00a00\u00a0stock\u00a0options\u00a0are\u00a0excluded\u00a0from\u00a0the\u00a0diluted\u00a0earnings\u00a0per\u00a0share\u00a0calculation\u00a0for\u00a0the\u00a0years\u00a0ended\u00a0December\u00a031,\u00a02019\u00a0and\u00a02018, respectively,\u00a0due\u00a0to\u00a0their\u00a0anti-dilutive\u00a0effect.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the increase/ (decrease) in Pre-tax margin, if the value in 2018 is increased to 16% (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-202", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018|2017|Yr.-to-Yr. Percent/ Margin Change|\n|Systems||||\n|External Systems Hardware gross profit|$2,590|$2,893|(10.5)%|\n|External Systems Hardware gross profit margin|40.7%|44.6%|(3.8)pts|\n|External Operating Systems Software gross profit|$1,412|$1,469|(3.9)%|\n|External Operating Systems Software gross profit margin|84.5%|86.4%|(1.9)pts.|\n|External total gross profit|$4,002|$4,362|(8.2)%|\n|External total gross profit margin|49.8%|53.2%|(3.4)pts.|\n|Pre-tax income|$ 904|$1,128|(19.9)%|\n|Pre-tax margin|10.2%|12.6%|(2.4)pts.|\n The Systems gross profit margin decrease year to year was driven by the mix away from IBM Z and margin declines in Power Systems and Storage Systems. The pre-tax income decline was driven by the strong performance in IBM Z in the prior year and the continued investment in innovation across the Systems portfolio.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the variance in dollars between Available-for-sale debt investments and net Other gains (losses) if the variance in dollars for net other gains (losses) was $200 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-203", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018|\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|\n|Gains (losses) on investments, net:|||||\n|Available-for-sale debt investments|$(13)|$(242)|$(42)|$229|\n|Marketable equity investments|(3)|529|(45)|(532)|\n|Non-marketable equity and other investments|6|11|(46)|(5)|\n|Net gains (losses) on investments|(10)|298|(133)|(308)|\n|Other gains (losses), net|(87)|(133)|(30)|46|\n|Other income (loss), net|$(97)|$165|$(163)|$(262)|\n Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions): The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments. The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses. The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains. The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in effect of surplus cap in 2019 from 2018 be if the amount in 2019 was 2.3 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-204", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Present value of funded obligations|20.0|19.7|\n|Fair value of plan assets|(22.2)|(21.0)|\n|Effect of surplus cap|2.2|1.3|\n|Net asset recognised in the Consolidated balance sheet|\u2013|\u2013|\n Amounts recognised in the balance sheet are as follows: The surplus of \u00a32.2m (2018: \u00a31.3m) has not been recognised as an asset as it is not deemed to be recoverable by the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in total other current assets in 2019 be if the amount in 2019 is $818 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-205", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n||(Dollars in millions)||\n|Prepaid expenses|$274|307|\n|Income tax receivable|35|82|\n|Materials, supplies and inventory|105|120|\n|Contract assets|42|52|\n|Contract acquisition costs|178|167|\n|Contract fulfillment costs|115|82|\n|Other|59|108|\n|Total other current assets|$808|918|\n Other Current Assets The following table presents details of other current assets in our consolidated balance sheets:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If revenue Sanmina in 2019 was 20.0%, what would be the change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-206", + "paragraphs": [ + "\n|||Fiscal Year Ended||\n|||March 31,||\n||2019|2018|2017|\n|Contract manufacturers and consignment warehouses: ||||\n|Flextronics Technology|21.8%|14.0%|10.4%|\n|Sanmina|17.7|16.0|20.4|\n|Distributors: ||||\n|Avnet Logistics|31.3|35.3|25.5|\n|Nexcomm |14.8|16.1|19.7|\n The following direct customers accounted for 10% or more of our net revenues in one or more of the following periods: Nokia was our largest customer in fiscal 2019, 2018 and 2017. Nokia purchases products directly from us and through contract manufacturers and distributors. Based on information provided to us by its contract manufacturers and our distributors, purchases by Nokia represented approximately 45%, 36% and 41% of our net revenues in fiscal 2019, 2018 and 2017, respectively. To our knowledge, none of our other OEM customers accounted for more than 10% of our net revenues in any of these periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in granted options in 2019 be if the amount for 2019 was 3,300,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-207", + "paragraphs": [ + "\n|||2019||2018||\n||NOTE|NUMBER OF OPTIONS|WEIGHTED AVERAGE EXERCISE PRICE ($)|NUMBER OF OPTIONS|WEIGHTED AVERAGE EXERCISE PRICE ($)|\n|Outstanding, January 1||14,072,332|56|10,490,249|55|\n|Granted||3,357,303|58|3,888,693|56|\n|Exercised\u2009(1)|27|(4,459,559)|54|(266,941)|42|\n|Forfeited||(144,535)|58|(39,669)|58|\n|Outstanding, December 31||12,825,541|57|14,072,332|56|\n|Exercisable, December 31||2,786,043|56|4,399,588|52|\n STOCK OPTIONS Under BCE\u2019s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: \u2022 the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant \u2022 the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant At December\u00a031, 2019, 7,524,891\u00a0common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to\u00a02019 and ten years from the date of grant for options granted in 2019. The following table summarizes BCE\u2019s outstanding stock options at December\u00a031,\u00a02019 and 2018. (1) The weighted average market share price for options exercised was $62\u00a0in\u00a02019 and $55\u00a0in 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the balance at the end of the year between 2019 and 2020 if the balance at the end of the year in 2020 was $1,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-208", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Balance, beginning of the year|$385|$305|$265|\n|Tax positions related to current year:||||\n|Additions|116|57|63|\n|Tax positions related to prior years:||||\n|Additions|98|44|2|\n|Reductions|(7)|(1)|(2)|\n|Settlements|(28)|(4)|(9)|\n|Reductions resulting from a lapse of the statute of limitations|(83)|(8)|(24)|\n|Foreign currency effects|(2)|(8)|10|\n|Balance, end of the year|$479|$385|$305|\n Unrecognized Tax Benefits A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties associated with unrecognized tax benefits, for the periods presented is as follows (table in millions): Of the net unrecognized tax benefits, including interest and penalties, $323 million and $296 million were included in income tax payable on the consolidated balance sheets as of January 31, 2020 and February 1, 2019, respectively. Approximately $313 million and $266 million, respectively, would, if recognized, benefit VMware's annual effective income tax rate. VMware includes interest expense and penalties related to income tax matters in the income tax provision. VMware had accrued $48 million and $56 million of interest and penalties associated with unrecognized tax benefits as of January 31, 2020 and February 1, 2019, respectively. Income tax expense during the year ended February 1, 2019 included interest and penalties associated with uncertain tax positions of $15 million. Interest and penalties associated with uncertain tax positions included in income tax expense (benefit) were not significant during the years ended January 31, 2020 and February 2, 2018. The Dell-owned EMC consolidated group is routinely under audit by the IRS. All U.S. federal income tax matters have been concluded for years through 2015 while VMware was part of the Dell-owned EMC consolidated group. The IRS has started its examination of fiscal years 2015 through 2019 for the Dell consolidated group, which VMware was part of beginning fiscal 2017. In addition, VMware is under corporate income tax audits in various states and non-U.S. jurisdictions. Consistent with the Company\u2019s historical practices under the tax sharing agreement with EMC, when VMware becomes subject to federal tax audits as a member of Dell\u2019s consolidated group, the tax sharing agreement provides that Dell has authority to control the audit and represent Dell\u2019s and VMware\u2019s interests to the IRS. Open tax years subject to examinations for larger non-U.S. jurisdictions vary beginning in 2008. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. When considering the outcomes and the timing of tax examinations, the expiration of statutes of limitations for specific jurisdictions, or the timing and result of ruling requests from taxing authorities, it is reasonably possible that total unrecognized tax benefits could be potentially reduced by approximately $17 million within the next 12 months.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If premier schemes discount rate in 2019 was 2.90%, what would be the change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-209", + "paragraphs": [ + "\n||At 30 Mar 2019||At 31 Mar 2018||\n||Premier schemes|RHM schemes|Premier schemes|RHM schemes|\n|Discount rate|2.45%|2.45%|2.70%|2.70%|\n|Inflation \u2013 RPI|3.25%|3.25%|3.15%|3.15%|\n|Inflation \u2013 CPI|2.15%|2.15%|2.05%|2.05%|\n|Expected salary increases|n/a|n/a|n/a|n/a|\n|Future pension increases|2.10%|2.10%|2.10%|2.10%|\n At the balance sheet date, the combined principal accounting assumptions were as follows: For the smaller overseas schemes the discount rate used was 1.50% (2017/18: 1.80%) and future pension increases were 1.30% (2017/18: 1.45%). At 30 March 2019 and 31 March 2018, the discount rate was derived based on a bond yield curve expanded to also include bonds rated AA by one credit agency (and which might for example be rated A or AAA by other agencies).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the value of accounting related accounts payable as a percentage of the 2019 total accounts payable and accrued expenses if the total accounts payable and accrued expenses is 5,000 more than double its current value? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-210", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|Accounting|$36,161|$52,365|\n|Research and development|650,584|137,114|\n|Legal|15,273|32,161|\n|Other|163,029|10,048|\n|Total|$865,047|$231,688|\n NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following at: On October 1 2019, the Company entered into an agreement with a consultant for toxicology studies. The consultant quoted a commitment of approximately $988,000 as an\nestimate for the study. 50% of the total price is to be paid upon the signing of the agreement, 35% of the total price is to be upon completion of the in-life study, and the\nremaining 15% of the total price is to be paid upon the issuance of the report. If the Company cancels the study the Company will be required to pay a cancelation fee. If the\ncancelation happens prior to the arrival of the test animals then the Company will need to pay between 20% and 50% of the animal fees depending on when the cancellation\nhappens. If the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50% of the protocol price plus a fee of\n$7,000 per room/week for animal husbandry until the animals can be relocated or disposed of. If the Company cancels the study after it has begun then the Company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor. As of December 31, 2019, the Company has paid $0 and there is a balance of $493,905 due.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Total Accumulated impairment was increased by 10.3(in millions), What is Total Accumulated impairment expressed as a percentage of Gross Carrying Value for 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-211", + "paragraphs": [ + "\n|(In millions)|Food Care|Product Care|Total|\n|Gross Carrying Value at December 31, 2017|$ 576.5|$ 1,554.1|$ 2,130.6|\n|Accumulated impairment|(49.6 )|(141.2)|(190.8)|\n|Carrying Value at December 31, 2017|$ 526.9|$ 1,412.9|$ 1,939.8|\n|Acquisition, purchase price and other adjustments|(0.6 )|18.2|17.6|\n|Currency translation|(6.6 )|(3.2)|(9.8)|\n|Gross Carrying Value at December 31, 2018|$ 568.9|$ 1,568.9|$ 2,137.8|\n|Accumulated impairment|(49.2 )|(141.0)|(190.2)|\n|Carrying Value at December 31, 2018|$ 519.7|$ 1,427.9|$ 1,947.6|\n|Acquisition, purchase price and other adjustments|6.3|257.0|263.3|\n|Currency translation|2.0|4.1|6.1|\n|Gross Carrying Value at December 31, 2019|$ 577.2|$ 1,830.0|$ 2,407.2|\n|Accumulated impairment|(49.3 )|(141.0)|(190.3)|\n|Carrying Value at December 31, 2019|$ 527.9|$ 1,689.0|$ 2,216.9|\n Allocation of Goodwill to Reporting Segment The following table shows our goodwill balances by reportable segment: As noted above, it was determined under a quantitative assessment that there was no impairment of goodwill. However, if we become aware of indicators of impairment in future periods, we may be required to perform an interim assessment for some or all of our reporting units before the next annual assessment. Examples of such indicators may include a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a decline in our common stock price, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more likely than not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of. In the event of significant adverse changes of the nature described above, we may have to recognize a non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and results of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the international net property and equipment between 2019 and 2020 if the international net property and equipment in 2019 was $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-212", + "paragraphs": [ + "\n||January 1, 2020|February 1, 2019|\n|United States|$860|$849|\n|International|209|113|\n|Total|$1,069|$962|\n Long-lived assets by geographic area, which primarily include property and equipment, net, as of the periods presented were as follows (table in millions): No individual country other than the U.S. accounted for 10% or more of these assets as of January 31, 2020 and February 1, 2019 VMware\u2019s product and service solutions are organized into three main product groups: \u2022 Software-Defined Data Center \u2022 Hybrid and Multi-Cloud Computing \u2022 Digital Workspace\u2014End-User Computing VMware develops and markets product and service offerings within each of these three product groups. Additionally, synergies are leveraged across these three product areas. VMware\u2019s products and service solutions from each of its product groups may also be bundled as part of an enterprise agreement arrangement or packaged together and sold as a suite. Accordingly, it is not practicable to determine revenue by each of the three product groups described above.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in valuation allowance between 2018 and 2019 if the valuation allowance in 2019 increased by 20%?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-213", + "paragraphs": [ + "\n||2019|2018|\n|U.S. net operating loss carryforwards|2,894,000|2,627,000|\n|Stock compensation|784,000|359,000|\n|Canadian Provincial income tax losses|29,000|56,000|\n|Canadian Provincial scientific investment tax credits|(4,000)|-|\n||3,703,000|3,042,000|\n|Valuation allowance|(3,703,000)|(3,042,000)|\n|Net deferred tax assets|-|-|\n The tax effects of temporary differences that give rise to the Company\u2019s deferred tax assets and liabilities are as follows: As of December 31, 2019 and 2018, the Company had federal net operating loss carryforwards (\u201cNOL\u201d) of approximately $7,161,000 and $6,617,000, respectively. The\nlosses expire beginning in 2024. The Company has not performed a detailed analysis to determine whether an ownership change under IRC Section 382 has occurred. The effect\nof an ownership change would be the imposition of annual limitation on the use of NOL carryforwards attributable to periods before the change Any limitation may result in\nexpiration of a portion of the NOL before utilization. As of December 31, 2019 and 2018, the Company had state and local net operating loss carryforwards of approximately\n$7,153,000 and $6,609,000, respectively, to reduce future state tax liabilities also through 2035. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages\nbeginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are\navailable to reduce future federal taxes payable of approximately $0 and $0 respectively.\nAs of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As of December 31, 2019 and 2018, the Company had Canadian NOL of approximately $1,111,000 and $1,070,000, respectively. The Canadian losses expire in stages beginning in 2026. As of December 31, 2019 and 2018, the Company also has unclaimed Canadian federal scientific research and development investment tax credits, which are available to reduce future federal taxes payable of approximately $0 and $0 respectively. As a result of losses and uncertainty of future profit, the net deferred tax asset has been fully reserved. The net change in the valuation allowance during the years\nended December 31, 2019 and 2018 was an increase of $661,000 and $457,000, respectively Foreign earnings are assumed to be permanently reinvested. U.S. Federal income taxes have not been provided on undistributed earnings of our foreign subsidiary. The Company recognizes interest and penalties related to uncertain tax positions in selling, general and administrative expenses. The Company has not identified any\nuncertain tax positions requiring a reserve as of December 31, 2019 and 2018. The Company is required to file U.S. federal and state income tax returns. These returns are subject to audit by tax authorities beginning with the year ended December 31, 2014.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Taxes other than income taxes in 2019 increased to 87 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-214", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|Employee related liabilities|375|384|\n|Employee compensated absences|138|125|\n|Taxes other than income taxes|53|60|\n|Advances|63|77|\n|Payables to equity-method investments|\u2014|49|\n|Derivative instruments|7|34|\n|Provision for restructuring|10|22|\n|Defined benefit plans \u2013 current portion|10|12|\n|Defined contribution plans \u2013 accrued benefits|20|18|\n|Other long-term benefits \u2013 current portion|7|6|\n|Royalties|21|26|\n|Current lease obligation|55|\u2014|\n|Deferred consideration for business combinations|10|\u2014|\n|Others|62|61|\n|Total|831|874|\n Other payables and accrued liabilities consisted of the following: Derivative instruments are further described in Note 27. As of December 31, 2019, payables to equity-method investments was nil compared to $49 million as of December 31, 2018, as a result of the wind-down of the joint venture with Ericsson. On January 1, 2019, the Company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities. The impact of the adoption of this new guidance is further described in Note 11. Other payables and accrued liabilities also include individually insignificant amounts as of December 31, 2019 and December 31, 2018, presented cumulatively in line \u201cOthers\u201d.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Cash and restricted cash in December 31, 2019 increased to 499,257 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-215", + "paragraphs": [ + "\n||As at December 31,||\n||2019|2018|\n||$|$|\n|Cash and restricted cash|379,085|568,843|\n|Other assets \u2013 current|148,663|412,388|\n|Vessels and equipment, including vessels related to finance leases and advances on Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts|3,123,377|6,615,077|\n|Net investment in direct financing leases|4,469,861|3,000,927|\n|Other assets \u2013 non-current|169,925|1,957,271|\n|Current portion of long-term debt and obligations related to finance leases|563,776|1,106,812|\n|Other liabilities \u2013 current|189,165|563,862|\n|Long-term debt and obligations related to finance leases|5,156,307|6,882,426|\n|Other liabilities \u2013 non-current|243,301|478,311|\n A condensed summary of the Company\u2019s financial information for equity-accounted investments (20% to 52%-owned) shown on a 100% basis (excluding the impact from purchase price adjustments arising from the acquisition of Joint Ventures) are as follows: The results included for TIL are until its consolidation on November 27, 2017. The results included for Altera are from the date of deconsolidation on September 25, 2017 to the sale of Teekay's remaining interests on May 8, 2019. For the year ended December 31, 2019, the Company recorded equity loss of $14.5 million (2018 \u2013 income of $61.1 million, and 2017 \u2013 loss of $37.3 million). The equity loss in 2019 was primarily comprised of the write-down and loss on sale of Teekay's investment in Altera and the Company\u2019s share of net loss from the Bahrain LNG Joint Venture; offset by equity income in the Yamal LNG Joint Venture, the RasGas III Joint Venture, the MALT Joint Venture, the Pan Union Joint Venture and the Angola Joint Venture. For the year ended December 31, 2019, equity loss included $12.9 million related to the Company\u2019s share of unrealized losses on interest rate swaps in the equity-accounted investments (2018 \u2013 gains of $17.6 million and 2017 \u2013 gains of $7.7 million). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in useful lives between buildings and that of Furniture and fixtures if the useful lives of buildings increases by 5 years?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-216", + "paragraphs": [ + "\n||Useful Lives|December 27, 2019 |December 28, 2018|\n|Land|Indefinite|$1,170|$1,170|\n|Buildings|20 years|1,360|1,292|\n|Machinery and equipment|5-10 years|21,718|17,837|\n|Computers, data processing and other equipment|3-7 years|12,686|11,244|\n|Software|3-7 years|29,305|22,779|\n|Leasehold improvements|1-40 years|70,903|60,565|\n|Furniture and fixtures|7 years|3,309|3,268|\n|Vehicles|5-7 years|6,410|2,769|\n|Other|7 years|95|95|\n|Construction-in-process ||9,200|15,757|\n|||156,156|136,776|\n|Less: accumulated depreciation and amortization ||(63,310)|(51,500)|\n|Equipment, leasehold improvements and software, net||$92,846|$85,276|\n Note 7 \u2013 Equipment, Leasehold Improvements and Software Equipment, leasehold improvements and software as of December 27, 2019 and December 28, 2018 consisted of the following: Construction-in-process at December 27, 2019 related primarily to the implementation of the Company\u2019s Enterprise Resource Planning (\u201cERP\u201d) system and at December 28, 2018 related primarily to the implementation of the Company\u2019s ERP system and the buildout of the Company\u2019s headquarters in Ridgefield, CT. The buildout of the Company\u2019s headquarters was completed during fiscal 2019. The rollout of its ERP system will continue through fiscal 2020. The net book value of equipment financed under finance leases at December 27, 2019 and December 28, 2018 was $3,905 and $388, respectively. No interest expense was capitalized during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Foreign currency loss in 2019 was 191 thousand instead, what would be the revised average for December 31, 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-217", + "paragraphs": [ + "\n||Year ended December 31 (in thousands)||\n||2019|2018|\n|Foreign currency loss|$(83)|$(258)|\n|Rental loss-net|(996)|(865)|\n|Gain on sale of real estate|\u2014|649|\n|Fair value adjustment contingent consideration|\u2014|450|\n|Other|(424)|330|\n|Other income, net|$(1,503)|$306|\n Other income, net The components of other income, net from continuing operations for the years ended December 31 are as follows: In 2018, we recorded a $0.5 million adjustment to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition. Also, during 2019 and 2018, the Company incurred a net loss on rental contracts of approximately $1.0 million and $0.9 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the total product revenue between 2018 and 2019 if the total product revenue in 2019 was $10,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-218", + "paragraphs": [ + "\n||July 27, 2019|July 28, 2018|Increase (Decrease)|\n|Service|$11,709|$11,431|$ 278|\n|Product|6,758|8,254|(1,496)|\n|Total|$18,467|$19,685|$(1,218)|\n|Reported as:||||\n|Current|$10,668|$11,490|$(822)|\n|Noncurrent|7,799|8,195|(396)|\n|Total|$18,467|$19,685|$(1,218)|\n Deferred Revenue The following table presents the breakdown of deferred revenue (in millions): Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. Of the total deferred revenue decrease related to the adoption of ASC 606 of $2.8 billion, $2.6 billion relates to deferred product revenue and $0.2 billion relates to deferred service revenue. Of the adjustment to deferred product revenue, $1.3 billion related to our recurring software and subscription offers, $0.6 billion related to two-tier distribution, and the remainder related to nonrecurring software and other adjustments. The decrease related to the adoption of ASC 606 was partially offset by an increase in product deferred revenue during the fiscal year. The increase in deferred service revenue was driven by the impact of contract renewals, partially offset by amortization of deferred service revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the operating profit in 2019 decreases by 10%, what is the revised increase / (decrease) in operating profit in 2019 compared to 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-219", + "paragraphs": [ + "\n||\u20ac million|\u20ac million|\u20ac million|\n||2019|2018|2017|\n|||(Restated)(a)|(Restated)(a)|\n|Operating profit|8,708|12,639|8,957|\n|Non-underlying items within||||\n|operating profit (see note 3)|1,239|(3,176)|543|\n|Underlying operating profit|9,947|9,463|9,500|\n|Turnover|51,980|50,982|53,715|\n|Operating margin|16.8%|24.8%|16.7%|\n|Underlying operating margin|19.1%|18.6%|17.7%|\n Underlying operating profit and underlying operating margin Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit. Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments. The Group reconciliation of operating profit to underlying operating profit is as follows: Further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements. Refer to Note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by Division. For each Division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Fair value on acquisition/issuance in 2019 was 5,000 thousands, what would be the average value for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-220", + "paragraphs": [ + "\n||Year Ended December 31,||\n||2019|2018|\n||$|$|\n|Fair value at the beginning of the year|12,026|30,749|\n|Fair value on acquisition/issuance|\u2014|2,330|\n|Unrealized gain (loss) included in earnings|26,900|(21,053)|\n|Realized loss included in earnings|(25,559)|\u2014|\n|Settlements|(13,367)|\u2014|\n|Fair value at the end of the year|\u2014|12,026|\n Stock purchase warrants Prior to the 2019 Brookfield Transaction, Teekay held 15.5 million common unit warrants (or the Brookfield Transaction Warrants) issued by Altera to Teekay in connection with the 2017 Brookfield Transaction (see Note 4) and 1,755,000 warrants to purchase common units of Altera issued to Teekay in connection with Altera's private placement of Series D Preferred Units in June 2016 (or the Series D Warrants). In May 2019, Teekay sold to Brookfield all of the Company\u2019s remaining interests in Altera, which included, among other things, both the Brookfield Transaction Warrants and Series D Warrants. Changes in fair value during the years ended December 31, 2019 and 2018 for the Company\u2019s Brookfield Transaction Warrants and the Series D Warrants, which were measured at fair value using significant unobservable inputs (Level 3), are as follows: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Under the Accumulated Foreign Currency Translation Adjustment, what would the percentage change in the balance from 2018 to 2019 be if the balance in 2019 was 40,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-221", + "paragraphs": [ + "\n||Accumulated Foreign Currency Translation Adjustment|Accumulated Unrealised Gains or Losses on Cash Flow Hedges|Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments|Accumulated Unrealized Components of Defined Benefit Plans|Total|\n||||(inthousands)|||\n|Balance as of June 24, 2018|$(32,722)|$(4,042)|$(1,190)|$(19,495)|$(57,449)|\n|Other comprehensive (loss) income before reclassifications|(9,470)|2,860|3,535|(1,153)|(4,228)|\n|Losses (gains) reclassified from accumulated other comprehensive income (loss) to net income|2,822|(2,749)|(199)|\u2014|(126)|\n|Effects of ASU 2018-02 adoption|\u2014|(399)|\u2014|(1,828)|(2,227)|\n|Net current-period other comprehensive income (loss)|(6,648)|(288)|3,336|(2,981)|(6,581)|\n|Balance as of June 30, 2019|$(39,370)|$(4,330)|$2,146|$(22,476)|$(64,030)|\n Note 18: Comprehensive Income (Loss) The components of accumulated other comprehensive loss, net of tax at the end of June 30, 2019, as well as the activity during the fiscal year ended June 30, 2019, were as follows: (1) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense, net. (2) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue: $9.6 million gain; cost of goods sold: $5.0 million loss; selling, general, and administrative expenses: $1.7 million loss; and other income and expense: $0.1 million loss. Tax related to other comprehensive income, and the components thereto, for the years ended June 30, 2019, June 24, 2018 and June 25, 2017 was not material.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Initial direct costs and other in December 31, 2019 reduced to 243 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-222", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||$|$|\n|Total minimum lease payments to be received|1,115,968|897,130|\n|Estimated unguaranteed residual value of leased properties|284,277|291,098|\n|Initial direct costs and other|296|329|\n|Less unearned revenue|(581,732)|(613,394)|\n|Total|818,809|575,163|\n|Less current portion|(273,986)|(12,635)|\n|Long-term portion|544,823|562,528|\n Net Investment in Direct Financing Leases and Sales-Type Leases Teekay LNG owns a 70% ownership interest in Teekay BLT Corporation (or the Teekay Tangguh Joint Venture), which is a party to operating leases whereby the Teekay Tangguh Joint Venture leases two LNG carriers (or the Tangguh LNG Carriers) to a third party, which in turn leases the vessels back to the joint venture. The time charters for the two Tangguh LNG carriers are accounted for as direct financing leases. The Tangguh LNG Carriers commenced their time charters with their charterers in 2009. In 2013, Teekay LNG acquired two 155,900-cubic meter LNG carriers, the WilPride and WilForce, from Norway-based Awilco LNG ASA (or Awilco) and chartered them back to Awilco on five- and four-year fixed-rate bareboat charter contracts (plus a one-year extension option), respectively, with Awilco holding a fixed-price purchase obligation at the end of the charters. The bareboat charters with Awilco were accounted for as direct financing leases. However, in June 2017, Teekay LNG agreed to amend the charter contracts with Awilco to defer a portion of charter hire and extend the bareboat charter contracts and related purchase obligations on both vessels to December 2019. The amendments had the effect of deferring charter hire of between $10,600 per day and $20,600 per day per vessel from July 1, 2017 until December 2019, with such deferred amounts added to the purchase obligation amounts. As a result of the contract amendments, both of the charter contracts with Awilco were reclassified as operating leases upon the expiry of their respective original contract terms in November 2017 and August 2018. In September 2019, Awilco exercised its option to extend both charters from December 31, 2019 by up to 60 days with the ownership of both vessels transferring to Awilco at the end of this extension. In October 2019, Awilco obtained credit approval for a financing facility that would provide funds necessary for Awilco to satisfy its purchase obligation of the two LNG carriers. As a result, both vessels were derecognized from the consolidated balance sheets and sales-type lease receivables were recognized based on the remaining amounts owing to Teekay LNG, including the purchase obligations. Teekay LNG recognized a gain of $14.3 million upon derecognition of the vessels for the year ended December 31, 2019, which was included in write-down and loss on sale of vessels in the Company's consolidated statements of loss (see Note 19). Awilco purchased both vessels in January 2020 (see Note 24(a)). In addition, the 21-year charter contract for the Bahrain Spirit floating storage unit (or FSU) commenced in September 2018 and is accounted for as a direct finance lease. The following table lists the components of the net investments in direct financing leases and sales-type leases: As at December 31, 2019, estimated minimum lease payments to be received by Teekay LNG related to its direct financing and sales-type leases in each of the next five succeeding fiscal years were approximately $324.7 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023), $64.3 million (2024) and an aggregate of $534.6 million thereafter. The leases are scheduled to end between 2020 and 2039. As at December 31, 2018, estimated minimum lease payments to be received by Teekay LNG related to its direct financing leases in each of the next five years were approximately $63.9 million (2019), $64.3 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023) and an aggregate of $576.5 million thereafter. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Balance at Beginning of Fiscal Year in 2019 was 1.5 million, what would be the change from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-223", + "paragraphs": [ + "\n|(Dollars in Millions)|April 27, 2019|April 28, 2018|\n|Balance at Beginning of Fiscal Year|$1.4|$1.3|\n|Increases for Positions Related to the Prior Years|1.8|\u2014|\n|Increases for Positions Related to the Current Year|0.9|0.1|\n|Decreases for Positions Related to the Prior Years|\u2014|\u2014|\n|Lapsing of Statutes of Limitations|(1.0)|\u2014|\n|Balance at End of Fiscal Year|$3.1|$1.4|\n Unrecognized Tax Benefits The Company operates in multiple jurisdictions throughout the world and the income tax returns of its subsidiaries in various jurisdictions are subject to periodic examination by the tax authorities. The Company regularly assesses the status of these\u00a0 examinations and the various outcomes to determine the adequacy of its provision for income taxes. The amount of gross unrecognized tax benefits totaled $3.1 million and $1.4 million at April 27, 2019 and April 28, 2018, respectively. These amounts represent the amount of unrecognized benefits that, if recognized, would favorably impact the effective tax rate if resolved in the Company\u2019s favor. The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits: At April 27, 2019, it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months. The U.S. federal statute of limitations remains open for fiscal years ended on or after 2016 and for state tax purposes on or after fiscal year 2013. Tax authorities may have the ability to review and adjust net operating losses or tax credits that were generated prior to these fiscal years. In the major foreign jurisdictions, fiscal 2012 and subsequent periods remain open and subject to examination by taxing authorities. The continuing practice of the Company is to recognize interest and penalties related to income tax matters in the provision for income taxes. The Company had $0.1 million accrued for interest and no accrual for penalties at April 27, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Marketing costs between 2018 and 2019 if the value in 2018 increased by 1.0 \u00a3m? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-224", + "paragraphs": [ + "\n||52 weeks ended|||\n||30 Mar 2019|31 Mar 2018|Change|\n||\u00a3m|\u00a3m|%|\n|Store staffing|1,044.7|1,070.6|-2.4|\n|Other store costs|950.4|992.1|-4.2|\n|Distribution & warehousing|564.6|538.0|4.9|\n|Marketing|155.1|151.6|2.3|\n|Central costs|694.8|698.0|-0.5|\n|Total|3,409.6|3,450.3|-1.2|\n UK OPERATING COSTS UK operating costs decreased 1.2%. Store closures more than offset the cost of new space and channel shift. Cost savings across the business outweighed inflation related increases. Store staffing costs reduced, as savings from store management restructuring, closures and other efficiencies more than offset pay inflation. Other store costs reduced driven by lower depreciation, due to our closure programme and as a number of assets have reached the end of their useful life, which more than offset rent and rates inflation in the year. The growth in distribution and warehousing costs was largely driven by inflation and the costs of channel shift, as well as costs associated with the closure of an equipment warehouse, with some offset achieved from improved efficiencies at Castle Donington. The increase in marketing costs reflected investments in our Food brand and the planned increase in costs in the second half of the year due to the timing of campaigns. Central costs reduced as lower incentive costs year-on-year, the benefits of technology transformation programmes and other cost efficiencies more than offset system investment write offs and expenditure on the Fuse programme.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Estimated unguaranteed residual value of leased properties in December 31, 2019 reduced to 250,847 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-225", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||$|$|\n|Total minimum lease payments to be received|1,115,968|897,130|\n|Estimated unguaranteed residual value of leased properties|284,277|291,098|\n|Initial direct costs and other|296|329|\n|Less unearned revenue|(581,732)|(613,394)|\n|Total|818,809|575,163|\n|Less current portion|(273,986)|(12,635)|\n|Long-term portion|544,823|562,528|\n Net Investment in Direct Financing Leases and Sales-Type Leases Teekay LNG owns a 70% ownership interest in Teekay BLT Corporation (or the Teekay Tangguh Joint Venture), which is a party to operating leases whereby the Teekay Tangguh Joint Venture leases two LNG carriers (or the Tangguh LNG Carriers) to a third party, which in turn leases the vessels back to the joint venture. The time charters for the two Tangguh LNG carriers are accounted for as direct financing leases. The Tangguh LNG Carriers commenced their time charters with their charterers in 2009. In 2013, Teekay LNG acquired two 155,900-cubic meter LNG carriers, the WilPride and WilForce, from Norway-based Awilco LNG ASA (or Awilco) and chartered them back to Awilco on five- and four-year fixed-rate bareboat charter contracts (plus a one-year extension option), respectively, with Awilco holding a fixed-price purchase obligation at the end of the charters. The bareboat charters with Awilco were accounted for as direct financing leases. However, in June 2017, Teekay LNG agreed to amend the charter contracts with Awilco to defer a portion of charter hire and extend the bareboat charter contracts and related purchase obligations on both vessels to December 2019. The amendments had the effect of deferring charter hire of between $10,600 per day and $20,600 per day per vessel from July 1, 2017 until December 2019, with such deferred amounts added to the purchase obligation amounts. As a result of the contract amendments, both of the charter contracts with Awilco were reclassified as operating leases upon the expiry of their respective original contract terms in November 2017 and August 2018. In September 2019, Awilco exercised its option to extend both charters from December 31, 2019 by up to 60 days with the ownership of both vessels transferring to Awilco at the end of this extension. In October 2019, Awilco obtained credit approval for a financing facility that would provide funds necessary for Awilco to satisfy its purchase obligation of the two LNG carriers. As a result, both vessels were derecognized from the consolidated balance sheets and sales-type lease receivables were recognized based on the remaining amounts owing to Teekay LNG, including the purchase obligations. Teekay LNG recognized a gain of $14.3 million upon derecognition of the vessels for the year ended December 31, 2019, which was included in write-down and loss on sale of vessels in the Company's consolidated statements of loss (see Note 19). Awilco purchased both vessels in January 2020 (see Note 24(a)). In addition, the 21-year charter contract for the Bahrain Spirit floating storage unit (or FSU) commenced in September 2018 and is accounted for as a direct finance lease. The following table lists the components of the net investments in direct financing leases and sales-type leases: As at December 31, 2019, estimated minimum lease payments to be received by Teekay LNG related to its direct financing and sales-type leases in each of the next five succeeding fiscal years were approximately $324.7 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023), $64.3 million (2024) and an aggregate of $534.6 million thereafter. The leases are scheduled to end between 2020 and 2039. As at December 31, 2018, estimated minimum lease payments to be received by Teekay LNG related to its direct financing leases in each of the next five years were approximately $63.9 million (2019), $64.3 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023) and an aggregate of $576.5 million thereafter. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the balance at the beginning of the year between 2019 and 2020 if the balance at the beginning of the year in 2019 was $300 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-226", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Balance, beginning of the year|$385|$305|$265|\n|Tax positions related to current year:||||\n|Additions|116|57|63|\n|Tax positions related to prior years:||||\n|Additions|98|44|2|\n|Reductions|(7)|(1)|(2)|\n|Settlements|(28)|(4)|(9)|\n|Reductions resulting from a lapse of the statute of limitations|(83)|(8)|(24)|\n|Foreign currency effects|(2)|(8)|10|\n|Balance, end of the year|$479|$385|$305|\n Unrecognized Tax Benefits A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties associated with unrecognized tax benefits, for the periods presented is as follows (table in millions): Of the net unrecognized tax benefits, including interest and penalties, $323 million and $296 million were included in income tax payable on the consolidated balance sheets as of January 31, 2020 and February 1, 2019, respectively. Approximately $313 million and $266 million, respectively, would, if recognized, benefit VMware's annual effective income tax rate. VMware includes interest expense and penalties related to income tax matters in the income tax provision. VMware had accrued $48 million and $56 million of interest and penalties associated with unrecognized tax benefits as of January 31, 2020 and February 1, 2019, respectively. Income tax expense during the year ended February 1, 2019 included interest and penalties associated with uncertain tax positions of $15 million. Interest and penalties associated with uncertain tax positions included in income tax expense (benefit) were not significant during the years ended January 31, 2020 and February 2, 2018. The Dell-owned EMC consolidated group is routinely under audit by the IRS. All U.S. federal income tax matters have been concluded for years through 2015 while VMware was part of the Dell-owned EMC consolidated group. The IRS has started its examination of fiscal years 2015 through 2019 for the Dell consolidated group, which VMware was part of beginning fiscal 2017. In addition, VMware is under corporate income tax audits in various states and non-U.S. jurisdictions. Consistent with the Company\u2019s historical practices under the tax sharing agreement with EMC, when VMware becomes subject to federal tax audits as a member of Dell\u2019s consolidated group, the tax sharing agreement provides that Dell has authority to control the audit and represent Dell\u2019s and VMware\u2019s interests to the IRS. Open tax years subject to examinations for larger non-U.S. jurisdictions vary beginning in 2008. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. When considering the outcomes and the timing of tax examinations, the expiration of statutes of limitations for specific jurisdictions, or the timing and result of ruling requests from taxing authorities, it is reasonably possible that total unrecognized tax benefits could be potentially reduced by approximately $17 million within the next 12 months.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in amortization of prior service cost for pension benefits in 2019 compared to 2018 if the amortization of prior service cost in 2018 was $2.5 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-227", + "paragraphs": [ + "\n||Pension Benefits||Other Benefits||\n||2019|2018|2019|2018|\n|Net actuarial gain (loss)|$(72.1)|$120.0|$25.1|$16.8|\n|Amendments|(1.4)|(0.6)|0.8|17.2|\n|Amortization of prior service cost (benefit) .|3.1|2.9|(2.2)|(3.4)|\n|Settlement and curtailment loss (gain) .|\u2014|2.0|(1.6)|\u2014|\n|Recognized net actuarial loss (gain)|5.1|3.4|(1.4)|\u2014|\n|Net amount recognized .|$(65.3)|$127.7|$20.7|$30.6|\n In fiscal 2019, 2018, and 2017, the Company recorded charges of $5.1 million, $3.4 million, and $1.2 million, respectively, reflecting the year-end write-off of actuarial losses in excess of 10% of our pension liability. The Company recorded an expense of $0.3 million (primarily within restructuring activities), $0.6 million (primarily within restructuring activities), and $4.0 million ($2.1 million was recorded in discontinued operations and $1.9 million was recorded in restructuring activities) during fiscal 2019, 2018, and 2017, respectively, related to our expected incurrence of certain multi-employer plan withdrawal costs. Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) were: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Balance of unrecognized tax benefits as at January 1 in 2019 reduced to 37,056 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-228", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Balance of unrecognized tax benefits as at January 1|40,556|31,061|19,492|\n|Increases for positions related to the current year|5,829|9,297|2,631|\n|Changes for positions taken in prior years|19,119|981|3,475|\n|Decreases related to statute of limitations|(2,546)|(783)|(1,562)|\n|Increase due to acquisition of TIL|\u2014|\u2014|8,528|\n|Decrease due to deconsolidation of Altera|\u2014|\u2014|(1,503)|\n|Balance of unrecognized tax benefits as at December 31|62,958|40,556|31,061|\n The following is a roll-forward of the Company\u2019s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019: The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If deferred tax in 2017/18 was 5.9 million, what would be the average for 2017/18 and 2018/19? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-229", + "paragraphs": [ + "\n|\u00a3m|2018/19|2017/18|Change|\n|Overseas current tax||||\n|Current year|1.1|0.8|0.3|\n|Deferred tax||||\n|Current period|6.1|(4.1)|10.2|\n|Prior periods|1.7|(8.1)|9.8|\n|\u2013 Adjustment to restate opening deferred tax at 17.0%|\u2013|(2.3)|2.3|\n|Income tax credit/ (charge)|8.9|(13.7)|22.6|\n A tax credit of \u00a38.9m in the year compared to a \u00a313.7m charge in the prior year. This included a deferred tax credit in the current year of \u00a36.1m, largely reflecting the loss before tax reported of \u00a342.7m and a credit of \u00a31.7m relating to the adjustment of prior period losses and capital allowances. A current year tax credit of \u00a31.1m was in respect of overseas tax. A deferred tax liability at 30 March 2019 of \u00a313.5m compared to a liability of \u00a312.1m at 31 March 2018. This movement is primarily due to a slightly higher pensions surplus reported at 30 March 2019 compared to 31 March 2018 reflecting the allowability for tax on pensions contribution payments. Recognised and unrecognised deferred tax assets relating to brought forward losses were approximately \u00a344m at 30 March 2019 and equate to around \u00a3250m of future taxable profits. The corporation tax rate and deferred tax rate applied in calculations are 19.0% and 17.0% respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the number of eggs decreased by 20% in 2018, what will be the increase / (decrease) in the number of eggs in 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-230", + "paragraphs": [ + "\n||June 1, 2019|June 2, 2018|\n|Flocks, net of accumulated amortization|$105,536|$96,594|\n|Eggs|14,318|17,313|\n|Feed and supplies|52,383|54,737|\n||$172,237|$168,644|\n 4. Inventories Inventories consisted of the following (in thousands): We grow and maintain flocks of layers (mature female chickens), pullets (female chickens, under 18 weeks of age), and breeders (male and female chickens used to produce fertile eggs to hatch for egg production flocks). Our total flock at June 1, 2019, consisted of approximately 9.4 million pullets and breeders and 36.2 million layers.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in cash between 2018 and 2019 if cash in 2019 was $3,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-231", + "paragraphs": [ + "\n||April 26, 2019|April 26, 2018|\n|Cash|$ 2,216|$ 2,727|\n|Cash equivalents|109|214|\n|Cash and cash equivalents|$ 2,325|$ 2,941|\n|Short-term restricted cash|5|5|\n|Long-term restricted cash|1|1|\n|Restricted cash|$ 6|$ 6|\n|Cash, cash equivalents and restricted cash|$ 2,331|$ 2,947|\n 6. Supplemental Financial Information Cash and cash equivalents (in millions): The following table presents cash and cash equivalents as reported in our consolidated balance sheets, as well as the sum of cash, cash equivalents and restricted cash as reported on our consolidated statement of cash flows in accordance with our adoption of the ASU discussed in Note 1 \u2013 Description of Business and Significant Accounting Policies.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 percentage change in number of shares distributed to employees if number of shares distributed in 2019 is 50,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-232", + "paragraphs": [ + "\n||2019|2018|\n||No. of Shares|No. of Shares|\n|Number of shares at beginning of year|114,758|137,227|\n|Number of shares distributed to employees|45,560|42,480|\n|Number of shares transferred to main share registry and/or disposed of|(44,526)|(64,949)|\n|Number of shares at year end|115,792|114,758|\n 16. SHARE-BASED PAYMENTS a. Employee Share Plan The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company\u2019s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company. Details of the movement in employee shares under the ESP are as follows: The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the publicly announced plans or programs had purchased 450,000 in July without changing the total number of shares purchased, how much of the shares purchased would it account for? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-233", + "paragraphs": [ + "\n|Period|Total Number of Shares Purchased|Average Price Paid per Share (1)|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)|Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)|\n|||||(in millions of U.S. dollars)|\n|June 1, 2019 \u2014 June 30, 2019|801,659|$183.18|785,600|$3,924|\n|July 1, 2019 \u2014 July 31, 2019|462,629|$194.65|442,846|$3,832|\n|August 1, 2019 \u2014 August 31, 2019|850,036|$193.23|819,861|$3,674|\n|Total (4)|2,114,324|$189.73|2,048,307||\n Purchases of Accenture plc Class\u00a0A Ordinary Shares The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u2014Liquidity and Capital Resources\u2014Share Purchases and Redemptions.\u201d (1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture. (2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly\nannounced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During\nthe fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this\nprogram for an aggregate price of $389 million. The open-market purchase program does not have an expiration\ndate (3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc (4)\u00a0During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If percentage of depreciation of fixed assets in 2019 as a percentage of operating expenses was 2.5%, what would be percentage increase / (decrease) in the depreciation of fixed assets as a percentage of operating expenses from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-234", + "paragraphs": [ + "\n||Year ended March 31,||\n||2019|2018|\n|Net revenue:|||\n|Products|27.7%|26.5%|\n|Support, maintenance and subscription services|53.6|54.2|\n|Professional services|18.7|19.3|\n|Total net revenue|100.0|100.0|\n|Cost of goods sold:|||\n|Products, inclusive of developed technology amortization|22.6|20.7|\n|Support, maintenance and subscription services|11.3|13.1|\n|Professional services|13.6|15.6|\n|Total net cost of goods sold|47.5|49.4|\n|Gross profit|52.5|50.6|\n|Operating expenses:|||\n|Product development|26.9|21.9|\n|Sales and marketing|13.9|14.2|\n|General and administrative|16.4|18.9|\n|Depreciation of fixed assets|1.8|2.1|\n|Amortization of intangibles|1.8|1.5|\n|Restructuring, severance and other charges|0.8|1.4|\n|Legal settlements|0.1|0.1|\n|Operating loss|(9.3)%|(9.5)%|\n The following table presents the percentage relationship of our Consolidated Statement of Operations line items to our consolidated net revenues for the periods presented: Net revenue. Total revenue increased $13.5 million, or 10.6%, in fiscal 2019 compared to fiscal 2018. Products revenue increased $5.3 million, or 15.7%, due to growth in third-party hardware sales and in on premise software sales, which grew more than 20% compared to the prior year. Support, maintenance and subscription services revenue increased $6.4 million, or 9.3%, driven by growth in customers using our on premise software products that require the payment of support and maintenance along with continued increases in subscription based revenue, which increased 23.5% in fiscal 2019 compared to fiscal 2018. Subscription based revenue comprised 17.7% of total consolidated revenues in 2019 compared to 15.8% in 2018. Professional services revenue increased $1.8 million, or 7.1%, as a result of growth in our customer base including installations of our traditional on premise and subscription based software solutions and increased responses to customer service requests. Gross profit and gross profit margin. Our total gross profit increased $9.5 million, or 14.7%, in fiscal 2019 and total gross profit margin increased from 50.6% to 52.5%. Products gross profit decreased $0.1 million and gross profit margin decreased 3.3% to 18.4% primarily as a result of increased developed technology amortization. Support, maintenance and subscription services gross profit increased $7.2 million and gross profit margin increased 310 basis points to 78.9% due to the scalable nature of our infrastructure supporting and hosting customers. Professional services gross profit increased $2.4 million and gross profit margin increased 7.7% to 26.9% due to increased revenue with lower costs from the restructuring of our professional services workforce during the first quarter of 2018 into a more efficient operating structure with limited use of contract labor. Operating expenses Operating expenses, excluding the charges for legal settlements and restructuring, severance and other charges, increased $10.5 million, or 13.7%, in fiscal 2019 compared with fiscal 2018. As a percent of total revenue, operating expenses have increased 2.3% in fiscal 2019 compared with fiscal 2018. Product development. Product development includes all expenses associated with research and development. Product development increased $9.9 million, or 35.4%, during fiscal 2019 as compared to fiscal 2018 primarily due to the reduction of cost capitalization. The products in our rGuest platform for which we had capitalized costs reached general availability by the beginning of the second\u00a0quarter of fiscal 2019. These products join our well established products with the application of agile development practices in a more dynamic development process that involves higher frequency releases of product features and functions. We capitalized $2.0 million of external use software development costs, and $0.3 million of internal use software development costs during fiscal 2019, with the full balance capitalized in Q1 fiscal 2019. We capitalized approximately $8.9 million in total development costs during fiscal 2018. Total product development costs, including operating expenses and capitalized amounts, were $40.1 million during fiscal 2019 compared to $38.4 million in fiscal 2018. The $1.7 million increase is mostly due to continued expansion of our R&D teams and increased compensation expense as a result of bonus earnings. Sales and marketing. Sales and marketing increased $1.6 million, or 8.7%, in fiscal 2019 compared with fiscal 2018. The change is due primarily to an increase of $1.6 million in incentive compensation related to an increase in sales, revenue and profitability during fiscal 2019. General and administrative. General and administrative decreased $0.9 million, or 3.8%, in fiscal 2019 compared to fiscal 2018. The change is due primarily to reduced outside professional costs for legal and accounting services. Depreciation of fixed assets. Depreciation of fixed assets decreased $0.1 million or 5% in fiscal 2019 as compared to fiscal 2018. Amortization of intangibles. Amortization of intangibles increased $0.7 million, or 36.6%, in fiscal 2019 as compared to fiscal 2018 due to our remaining Guest suite of products being placed into service on June 30, 2018. Restructuring, severance and other charges. Restructuring, severance, and other charges decreased $1.8 million due to non-recurring 2018 restructuring activities while charges for non-restructuring severance increased $1.2 million, resulting in a net decrease of $0.6 million during fiscal 2019. Our restructuring actions are discussed further in Note 4, Restructuring Charges. Legal settlements. Legal settlements consist of settlements of employment and other business-related matters.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much more would the balance at march 31, 2019 for Severance & payroll related charges than lease abandonment charges be if the balance left for lease abandonment charges was half of the severance and payroll related charges? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-235", + "paragraphs": [ + "\n||Lease abandonment charges|Severance & payroll related charges|Total|\n|Balance at March 31, 2018|$\u2014|$\u2014|$\u2014|\n|Restructuring charges|1,034|14,606|15,640|\n|Payments|(540)|(12,642)|(13,182)|\n|Accrual reversals|\u2014|(875)|(875)|\n|Balance at March 31, 2019|$494|$1,089|$1,583|\n 12. Restructuring In fiscal 2019, the Company initiated a restructuring plan to increase efficiency in its sales, marketing and distribution functions as well as reduce costs across all functional areas. During the year ended March 31, 2019, the Company incurred total restructuring charges of $14,765. These restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases. These charges include $2,632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan. The activity in the Company\u2019s restructuring accruals for the year ended March 31, 2019 is summarized as follows: As of March 31, 2019, the outstanding restructuring accruals primarily relate to future severance and lease payments. (In thousands, except per share data)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net sales in 2019 is increased to 9,912 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-236", + "paragraphs": [ + "\n||Year Ended December 31,|Year Ended December 31,|Year Ended December 31,|% Variation|% Variation|\n||2019|2018|2017|2019 vs 2018|2018 vs 2017|\n||(in millions)|(in millions)|(in millions)|||\n|Net sales|$9,529|$9,612|$8,308|(0.9)%|15.7%|\n|Other revenues|27|52|39|(49.0)|36.1|\n|Net revenues|$9,556|$9,664|$8,347|(1.1)%|15.8%|\n Our 2019 net revenues decreased 1.1% compared to the prior year, primarily due to a decrease in volumes of approximately 8%, partially compensated by an increase in average selling prices of approximately 7%. The increase in the average selling prices was driven by favorable product mix of approximately 10%, partially offset by a negative pricing effect of approximately 3%. Our 2018 net revenues increased 15.8% compared to the prior year, primarily due to increase in average selling prices of approximately 16%, while volumes remained substantially flat. The increase in the average selling prices was driven by favorable product mix of approximately 18%, partially offset by a negative pricing effect of approximately 2%. Our net revenues registered double-digit growth across all product groups and geographies. In 2019, 2018 and 2017, our largest customer, Apple, accounted for 17.6%, 13.1% and 10.5% of our net revenues, respectively, reported within our three product groups.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the sum of the EBITDA in 2018 if the EBITDA for Data and Analytics was $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-237", + "paragraphs": [ + "\n||Year ended December 31,||Variance||\n||2018|2017|$|%|\n|Software Solutions|$567.2|$516.5|$50.7|10%|\n|Data and Analytics|39.5|38.4|1.1|3%|\n EBITDA and EBITDA Margin The following tables set forth EBITDA (in millions) and EBITDA Margin by segment for the periods presented: Software Solutions EBITDA was $567.2 million in 2018 compared to $516.5 million in 2017, an increase of $50.7 million, or 10%, with an EBITDA Margin of 59.0%, an increase of 190 basis points from the prior year. The increase was primarily driven by incremental margins on revenue growth. Data and Analytics EBITDA was $39.5 million in 2018 compared to $38.4 million in 2017, an increase of $1.1 million, or 3%, with an EBITDA Margin of 25.6%, an increase of 30 basis points from the prior year. The EBITDA Margin increase was primarily driven by incremental margins on revenue growth.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total cash from operating activity earned in 2018 and 2019 if the cashflow from operating activities in 2018 is also $6,627? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-238", + "paragraphs": [ + "\n||Fiscal 2019|Fiscal 2018|2019 to 2018 Change|\n|||(in millions of U.S. dollars)||\n|Net cash provided by (used in):||||\n|Operating activities|$6,627|$6,027|$600|\n|Investing activities|(1,756)|(1,250)|(506)|\n|Financing activities|(3,767)|(3,709)|(58)|\n|Effect of exchange rate changes on cash and cash equivalents|(39)|(134)|95|\n|Net increase (decrease) in cash and cash equivalents|$1,065|$934|$131|\n Liquidity and Capital Resources Our primary sources of liquidity are cash flows from operations, available cash reserves and debt capacity available under various credit facilities. We could raise additional funds through other public or private debt or equity financings. We may use our available or additional funds to, among other things facilitate purchases, redemptions and exchanges of shares and pay dividends; acquire complementary businesses or technologies; take advantage of opportunities, including more rapid expansion; or develop new services and solutions. As of August 31, 2019, Cash and cash equivalents were $6.1 billion, compared with $5.1 billion as of August 31, 2018. Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table: Operating activities: The $600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities, including an increase in accounts payable, partially offset by higher tax disbursements. Investing activities: The $506 million increase in cash used was primarily due to higher spending on business acquisitions and investments. For additional information, see Note 6 (Business Combinations) to our Consolidated Financial Statements under Item 8, \u201cFinancial Statements and Supplementary Data.\u201d Financing activities: The $58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares, partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries. For additional information, see Note 14 (Material Transactions Affecting Shareholders\u2019 Equity) to our Consolidated Financial Statements under Item 8, \u201cFinancial Statements and Supplementary Data.\u201d We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. In addition, domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Provision (benefit) for income taxes between 2018 and 2019 if the provision(benefit) for income taxes in 2018 was $2,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-239", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Sales|$ \u2014|$ \u2014|\n|Cost of sales|(901)|(88)|\n|Total operating expense|1,022|96|\n|Operating income (loss) from discontinued operations|(121)|(8)|\n|Other income (expense)|10,895|(24)|\n|Income (loss) from discontinued operations before income taxes|10,774|(32)|\n|Provision (benefit) for income taxes|2,294|6|\n|Income (loss) from discontinued operations, net of income taxes|$ 8,480|$ (38)|\n Discontinued Operations In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the \"inverter business\"). Accordingly, the results of our inverter business have been reflected as \u201cIncome (loss) from discontinued operations, net of income taxes\u201d on our Consolidated Statements of Operations for all periods presented herein. The effect of our sales of the remaining extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered. In May 2019, we divested our grid-tied central solar inverter repair and service operation. In conjunction with the divesture, the initial product warranty for the previously sold grid-tied central solar inverters was transferred to the buyer. Accordingly, a gain of $8.6 million net of tax expense of $2.4 million was recognized in Other income (expense) and Provision (benefit) for income taxes, respectively, in our discontinued operations for the year December 31, 2019. Operating income from discontinued operations for the year ended December 31, 2019 and 2018, also includes the impacts of changes in our estimated product warranty liability, the recovery of accounts receivable and foreign exchange gain or (losses). Income (loss) from discontinued operations, net of income taxes (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average of average price paid per share between November and December if the average price paid per share in December was $220.00 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-240", + "paragraphs": [ + "\n|Period|Total Number of Shares Purchased (1)|Average Price Paid per Share (2)|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs|Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans or Programs (3)|\n|||||(in millions)|\n|October 1, 2019 - October 31, 2019|\u2014|$|\u2014|$|\n|November 1, 2019 - November 30, 2019|42,800|$209.74|42,800|$103.1|\n|December 1, 2019 - December 31, 2019|50,854|$209.59|50,854|$92.4|\n|Total Fourth Quarter|93,654|$209.66|93,654|$92.4|\n Issuer Purchases of Equity Securities In March 2011, our Board of Directors approved a stock repurchase program, pursuant to which we are authorized to repurchase up to $1.5 billion of our common stock (the \u201c2011 Buyback\u201d). In addition to the 2011 Buyback, in December 2017, our Board of Directors approved an additional stock repurchase program, pursuant to which we are authorized to repurchase up to $2.0 billion of our common stock (the \u201c2017 Buyback\u201d, and together with the 2011 Buyback the \u201cBuyback Programs\u201d). During the three months ended December 31, 2019, we repurchased a total of 93,654 shares of our common stock for an aggregate of $19.6 million, including commissions and fees, pursuant to the 2011 Buyback. There were no repurchases under the 2017 Buyback. The table below sets forth details of our repurchases under the 2011 Buyback during the three months ended December 31, 2019. (1) Repurchases made pursuant to the 2011 Buyback (2) Average price paid per share is a weighted average calculation using the aggregate price, excluding commissions and fees. (3) Remaining under the 2011 Buyback. We have repurchased a total of 14.1 million shares of our common stock under the 2011 Buyback for an aggregate of $1.4 billion, including commissions and fees. We expect to continue to manage the pacing of the remaining $2.1 billion under the Buyback Programs in response to general market conditions and other relevant factors. We expect to fund any further repurchases of our common stock through a combination of cash on hand, cash generated by operations and borrowings under our credit facilities. Purchases under the Buyback Programs are subject to our having available cash to fund repurchases. Under the Buyback Programs, our management is authorized to purchase shares from time to time through open market purchases or in privately negotiated transactions not to exceed market prices and subject to market conditions and other factors. With respect to open market purchases, we may use plans adopted in accordance with Rule 10b5-1 under the Exchange Act in accordance with securities laws and other legal requirements, which allows us to repurchase shares during periods when we otherwise might be prevented from doing so under insider trading laws or because of self-imposed trading blackout periods. These programs may be discontinued at any time.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in the Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans or Programs between November and December if the approximate dollar value in December was $110.00 millions instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-241", + "paragraphs": [ + "\n|Period|Total Number of Shares Purchased (1)|Average Price Paid per Share (2)|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs|Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans or Programs (3)|\n|||||(in millions)|\n|October 1, 2019 - October 31, 2019|\u2014|$|\u2014|$|\n|November 1, 2019 - November 30, 2019|42,800|$209.74|42,800|$103.1|\n|December 1, 2019 - December 31, 2019|50,854|$209.59|50,854|$92.4|\n|Total Fourth Quarter|93,654|$209.66|93,654|$92.4|\n Issuer Purchases of Equity Securities In March 2011, our Board of Directors approved a stock repurchase program, pursuant to which we are authorized to repurchase up to $1.5 billion of our common stock (the \u201c2011 Buyback\u201d). In addition to the 2011 Buyback, in December 2017, our Board of Directors approved an additional stock repurchase program, pursuant to which we are authorized to repurchase up to $2.0 billion of our common stock (the \u201c2017 Buyback\u201d, and together with the 2011 Buyback the \u201cBuyback Programs\u201d). During the three months ended December 31, 2019, we repurchased a total of 93,654 shares of our common stock for an aggregate of $19.6 million, including commissions and fees, pursuant to the 2011 Buyback. There were no repurchases under the 2017 Buyback. The table below sets forth details of our repurchases under the 2011 Buyback during the three months ended December 31, 2019. (1) Repurchases made pursuant to the 2011 Buyback (2) Average price paid per share is a weighted average calculation using the aggregate price, excluding commissions and fees. (3) Remaining under the 2011 Buyback. We have repurchased a total of 14.1 million shares of our common stock under the 2011 Buyback for an aggregate of $1.4 billion, including commissions and fees. We expect to continue to manage the pacing of the remaining $2.1 billion under the Buyback Programs in response to general market conditions and other relevant factors. We expect to fund any further repurchases of our common stock through a combination of cash on hand, cash generated by operations and borrowings under our credit facilities. Purchases under the Buyback Programs are subject to our having available cash to fund repurchases. Under the Buyback Programs, our management is authorized to purchase shares from time to time through open market purchases or in privately negotiated transactions not to exceed market prices and subject to market conditions and other factors. With respect to open market purchases, we may use plans adopted in accordance with Rule 10b5-1 under the Exchange Act in accordance with securities laws and other legal requirements, which allows us to repurchase shares during periods when we otherwise might be prevented from doing so under insider trading laws or because of self-imposed trading blackout periods. These programs may be discontinued at any time.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in engineering and other equipment between 2018 and 2019 if engineering and other equipment in 2019 was $150,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-242", + "paragraphs": [ + "\n|(In thousands)|2019|2018|\n|Land|$4,575|$4,575|\n|Building and land improvements|34,797|34,379|\n|Building|68,157|68,183|\n|Furniture and fixtures|19,959|19,831|\n|Computer hardware and software|74,399|92,071|\n|Engineering and other equipment|130,430|127,060|\n|Total Property, Plant and Equipment|332,317|346,099|\n|Less accumulated depreciation|(258,609)|(265,464)|\n|Total Property, Plant and Equipment, net|$73,708|$80,635|\n Note 8 \u2013 Property, Plant and Equipment As of December 31, 2019 and 2018, property, plant and equipment was comprised of the following: Depreciation expense was $12.5 million, $12.7 million and $12.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded in cost of sales, selling, general and administrative expense and research and development expense in the consolidated statements of income. We assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset\u2019s carrying value. During the year ended December 31, 2019, the Company recognized impairment charges of $3.9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects. The impairment charges were determined based on actual costs incurred as part of the projects. No impairment charges were recognized during the years ended December 31, 2018 and 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the total between Repatriation Tax on Undistributed Foreign Earnings and Purchase Obligations if total Repatriation Tax on Undistributed Foreign Earnings was $600 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-243", + "paragraphs": [ + "\n|||Payments Due by Fiscal Year||||\n|Contractual Obligations |Total |2020|2021-2022 |2023-2024 |2025 and\nthereafter|\n|Debt Obligations (1) |$288.3|$101.2|$12.4|$12.2|$162.5|\n|Capital Lease Obligations (2) |49.8|6.7|6.4|2.5|34.2|\n|Operating Lease Obligations|40.8|10.4|12.2|8.8|9.4|\n|Purchase Obligations (3) |620.0|598.8|20.7|0.4|0.1|\n|Repatriation Tax on Undistributed Foreign Earnings (4)|65.1|5.5|11.4|16.3|31.9|\n|Other Liabilities on the Balance Sheet (5)|15.0|3.3|4.0|0.6|7.1|\n|Other Liabilities not on the Balance Sheet (6) |8.6|1.8|\u2014|1.3|5.5|\n|Other Financing Obligations (7) |119.0|4.3|9.0|9.4|96.3|\n|Total Contractual Cash Obligations |$1,206.6|$732.0|$76.1|$51.5|$347.0|\n CONTRACTUAL OBLIGATIONS, COMMITMENTS AND OFF-BALANCE SHEET OBLIGATIONS Our disclosures regarding contractual obligations and commercial commitments are located in various parts of our regulatory filings. Information in the following table provides a summary of our contractual obligations and commercial commitments as of September 28, 2019 (dollars in millions): 1) Includes $150.0 million in principal amount of 2018 Notes as well as interest; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information. 2) As of September 28, 2019, capital lease obligations consists of capital lease payments and interest as well as the non-cash financing obligation related to the failed sale-leasebacks in Guadalajara, Mexico; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information. 3) As of September 28, 2019, purchase obligations consist primarily of purchases of inventory and equipment in the ordinary course of business. 4) Consists of U.S. federal income taxes on the deemed repatriation of undistributed foreign earnings due to Tax Reform. Refer to \"Liquidity and Capital Resources\" above for further detail. 5) As of September 28, 2019, other obligations on the balance sheet included deferred compensation obligations to certain of our former and current executive officers, as well as other key employees, and an asset retirement obligation. We have excluded from the above table the impact of approximately $2.3 million, as of September 28, 2019, related to unrecognized income tax benefits. The Company cannot make reliable estimates of the future cash flows by period related to these obligations. 6) As of September 28, 2019, other obligations not on the balance sheet consist of guarantees and a commitment for salary continuation and certain benefits in the event employment of one executive officer of the Company is terminated without cause. Excluded from the amounts disclosed are certain bonus and incentive compensation amounts, which would be paid on a prorated basis in the year of termination. 7) Includes future minimum lease payments for two facilities in Guadalajara, Mexico, leased under 10-year and 15-year base lease agreements, both of which include two 5-year renewal options; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Cash and cash equivalents between 2018 and 2019 if the Cash and cash equivalents in 2019 was $30 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-244", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Cash|$8.2|$9.5|\n|Cash equivalents|7.2|10.8|\n|Cash and cash equivalents|$15.4|$20.3|\n Cash and Cash Equivalents Highly liquid instruments purchased with original maturities of three months or less are considered cash equivalents. Cash equivalents are invested with high credit quality financial institutions and consist of short-term investments, such as demand deposit accounts, money market accounts, money market funds and time deposits. The carrying amounts of these instruments reported in the Consolidated Balance Sheets approximate their fair value because of their immediate or short-term maturities. Cash and cash equivalents are unrestricted and include the following (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total segment operating income of Activision and King if segment operating income of Activision was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-245", + "paragraphs": [ + "\n|||||For the Year Ended December 31, 2018|\n||Activision|Blizzard|King|Total|\n|Segment Revenues|||||\n|Net revenues from external customers|$2,458|$2,238|$2,086|$6,782|\n|Intersegment net revenues (1)|\u2014|53|\u2014|53|\n|Segment net revenues|$2,458|$2,291|$2,086|$6,835|\n|Segment operating income|$1,011|$685|$750|$2,446|\n Operating Segment Results Currently, we have three reportable segments\u2014Activision, Blizzard, and King. Our operating segments are consistent with the manner in which our operations are reviewed and managed by our Chief Executive Officer, who is our chief operating decision maker (\u201cCODM\u201d). The CODM reviews segment performance exclusive of: the impact of the change in deferred revenues and related cost of revenues with respect to certain of our online-enabled games; share-based compensation expense; amortization of intangible assets as a result of purchase price accounting; fees and other expenses (including legal fees, expenses, and accruals) related to acquisitions, associated integration activities, and financings; certain restructuring and related costs; and certain other non-cash charges. The CODM does not review any information regarding total assets on an operating segment basis, and accordingly, no disclosure is made with respect thereto. Our operating segments are also consistent with our internal organizational structure, the way we assess operating performance and allocate resources, and the availability of separate financial information. We do not aggregate operating segments. Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions): (1) Intersegment revenues reflect licensing and service fees charged between segments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the asset to liability ratio as of October 2, 2017 is 30%, What is the difference between the asset to liability ratio As of December 31, 2018 vs. As of October 2, 2017? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-246", + "paragraphs": [ + "\n||Preliminary Allocation|Measurement Period|Final Allocation|\n|(In millions)|As of October 2, 2017|Adjustments|As of December 31, 2018|\n|Total consideration transferred|$ 106.6|$ (0.4)|$ 106.2|\n|Assets:||||\n|Cash and cash equivalents|13.3|\u2014|13.3|\n|Trade receivables, net|22.4|\u2014|22.4|\n|Inventories, net|10.0|0.1|10.1|\n|Prepaid expenses and other current assets|8.4|\u2014|8.4|\n|Property and equipment, net|23.3|\u2014|23.3|\n|Identifiable intangible assets, net|41.4|0.7|42.1|\n|Goodwill|39.3|(1.5)|37.8|\n|Total assets|$ 158.1|$ (0.7)|$ 157.4|\n|Liabilities:||||\n|Short-term borrowings|14.0|\u2014|14.0|\n|Accounts payable|6.9|\u2014|6.9|\n|Other current liabilities|15.1|(0.1)|15.0|\n|Long-term debt, less current portion|3.8|\u2014|3.8|\n|Non-current deferred taxes|11.7|(0.2)|11.5|\n|Total liabilities|$ 51.5|$ (0.3)|$ 51.2|\n Acquisition of Fagerdala On October 2, 2017, the Company acquired Fagerdala Singapore Pte Ltd., a manufacturer and fabricator of polyethylene foam based in Singapore, to join its Product Care division. We acquired 100% of Fagerdala shares for estimated consideration of S$144.7 million, or $106.2 million, net of cash acquired of $13.3 million, inclusive of purchase price adjustments which were finalized in the third quarter of 2018. We acquired Fagerdala to leverage its manufacturing footprint in Asia, experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods. The following table summarizes the consideration transferred to acquire Fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed. price among the assets acquired and liabilities assumed.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If revenue from Australia in 2019 was 150,000 thousands, what would be the change in revenues from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-247", + "paragraphs": [ + "\n||2019|2018|\n||$'000|$'000|\n|Revenue from external customers|||\n|Australia|144,621|129,431|\n|New Zealand|13,036|8,912|\n|Total|157,657|138,343|\n 4. SEGMENT INFORMATION During the 2019 and 2018 financial years, the Group operated wholly within one business segment being the operation and management of storage centres in Australia and New Zealand. The Managing Director is the Group\u2019s chief operating decision maker and monitors the operating results on a portfolio wide basis. Monthly management reports are evaluated based upon the overall performance of NSR consistent with the presentation within the consolidated financial statements. The Group\u2019s financing (including finance costs and finance income) are managed on a Group basis and not allocated to operating segments. The operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information. The revenue information above excludes interest income and is based on the location of storage centres.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Long-term debt\u2014current maturities in 2018 was 8,000 million, what was the average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-248", + "paragraphs": [ + "\n|($ in millions)|||\n|At December 31:|2019|2018|\n|Commercial paper|$ 304|$ 2,995|\n|Short-term loans|971|161|\n|Long-term debt\u2014current maturities|7,522|7,051|\n|Total|$8,797|$10,207|\n Short-Term Debt The weighted-average interest rate for commercial paper at December 31, 2019 and 2018 was 1.6 percent and 2.5 percent, respectively. The weighted-average interest rates for short-term loans were 6.1 percent and 4.3 percent at December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the amount of capital redemption reserve as a percentage of the total other reserves on 1st January 2019 be if the amount of capital redemption reserve was 2.8 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-249", + "paragraphs": [ + "\n||1st January 2019|Change in year|31st December 2019|\n||\u00a3m|\u00a3m|\u00a3m|\n|Translation reserve|30.3|(45.0)|(14.7)|\n|Net investment hedge reserve|(7.4)|12.9|5.5|\n|Cash flow hedges reserve|\u2013|3.3|3.3|\n|Capital redemption reserve|1.8|\u2013|1.8|\n|Employee Benefit Trust reserve|(2.5)|(4.0)|(6.5)|\n|Total other reserves|22.2|(32.8)|(10.6)|\n 21 Called up share capital and reserves Other reserves in the Consolidated Statement of Changes in Equity on pages 151 to 152 are made up as follows: The change in translation reserve includes a \u00a31.4m credit transferred from retained earnings.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net increase in cash and cash equivalents for year ended 2018 and 2019 if net increase in cash and cash equivalents for year ended 2018 was $300,000 thousands? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-250", + "paragraphs": [ + "\n||Years ended December 31,||\n||2019|2018|\n||(in thousands)||\n|Cash, cash equivalents and marketable securities (end of period)|$2,455,194|1,969,670|\n|Net cash provided by (used in):|||\n|Operating activities|$70,615|$9,324|\n|Investing activities|(569,475)|(810,633)|\n|Financing activities|736,351|1,072,182|\n|Effect of foreign exchange on cash and cash equivalents|1,742|(1,867)|\n|Net increase in cash and cash equivalents|239,233|269,006|\n|Change in marketable securities|246,291|762,625|\n|Net increase in cash, cash equivalents and marketable securities|$485,524|$1,031,631|\n Cash, Cash Equivalents and Marketable Securities Cash, cash equivalents, and marketable securities increased by $485.5 million to $2,455.2 million as at December 31, 2019 from $ 1,969.7 million as at December 31, 2018, primarily as a result of proceeds from the public offering in September 2019, cash provided by our operating activities, and proceeds from the exercise of stock options. Cash equivalents and marketable securities include money market funds, repurchase agreements, term deposits, U.S. and Canadian federal bonds, corporate bonds, and commercial paper, all maturing within the 12 months from December 31, 2019. The following table summarizes our total cash, cash equivalents and marketable securities as at December 31, 2019 and 2018 as well as our operating, investing and financing activities for the years ended December 31, 2019 and 2018: Cash Flows From Operating Activities Our largest source of operating cash is from subscription solutions. These payments are typically paid to us at the beginning of the applicable subscription period, except for our Shopify Plus merchants who typically pay us at the end of their monthly billing cycle. We also generate significant cash flows from our Shopify Payments processing fee arrangements, which are received on a daily basis as transactions are processed. Our primary uses of cash from operating activities are for third-party payment processing fees, employee-related expenditures, advancing funds to merchants through Shopify Capital, marketing programs, third-party shipping and fulfillment partners, outsourced hosting costs, and leased facilities. For the year ended December 31, 2019, cash provided by operating activities was $70.6 million. This was primarily as a result of our net loss of $124.8 million, which once adjusted for $158.5 million of stock-based compensation expense, $35.7 million of amortization and depreciation, a $37.9 million increase in deferred income taxes, a $15.9 million increase of our provision for uncollectible merchant cash advances and loans, and an unrealized foreign exchange loss of $3.2 million, contributed $50.4 million of positive cash flows. Additional cash of $162.9 million resulted from the following increases in operating liabilities: $84.6 million in accounts payable and accrued liabilities due to indirect taxes payable, payroll liabilities, and payment processing and interchange fees; $64.6 million in income tax assets and liabilities; $12.3 million in deferred revenue due to the growth in sales of our subscription solutions along with the acquisition of 6RS; and $1.5 million increase in net lease liabilities. These were offset by $142.8 million of cash used resulting from the following increases in operating assets: $74.2 million in merchant cash advances and loans as we continued to grow Shopify Capital; $56.2 million in trade and other receivables; and $12.4 million in other current assets driven primarily by an increase in prepaid expenses, forward contract assets designated for hedge accounting, and deposits. For the year ended December 31, 2018, cash provided by operating activities was $9.3 million. This was primarily as a result of our net loss of $64.6 million, which once adjusted for $95.7 million of stock-based compensation expense, $27.1 million of amortization and depreciation, a $5.9 million increase of our provision for uncollectible merchant cash advances, and an unrealized foreign exchange loss of $1.3 million, contributed $65.4 million of positive cash flows. Additional cash of $38.1 million resulted from the following increases in operating liabilities: $20.6 million in accounts payable and accrued liabilities; $9.0 million in deferred revenue; and $8.4 million in lease liabilities. These were offset by $94.2 million of cash used resulting from the following increases in operating assets: $50.7 million in merchant cash advances and loans; $32.6 million in trade and other receivables; and $10.8 million in other current assets. Cash Flows From Investing Activities Cash flows used in investing activities are primarily related to the purchase and sale of marketable securities, business acquisitions, purchases of leasehold improvements and furniture and fixtures to support our expanding infrastructure and workforce, purchases of computer equipment, and software development costs eligible for capitalization. Net cash used in investing activities in the year ended December 31, 2019 was $ 569.5 million, which was driven by $265.5 million used to make business acquisitions, most of which was for the 6RS acquisition on October 17, 2019, net purchases of $241.6 million in marketable securities, $ 56.8 million used to purchase property and equipment, which primarily consisted of expenditures on leasehold improvements, and $5.6 million used for purchasing and developing software to add functionality to our platform and support our expanding merchant base. Net cash used in investing activities in the year ended December 31, 2018 was $810.6 million, reflecting net purchases of $749.7 million in marketable securities. Cash used in investing activities also included $28.0 million used to purchase property and equipment, which primarily consisted of expenditures on leasehold improvements, $19.4 million used to make business acquisitions, and $13.6 million used for purchasing and developing software. Cash Flows From Financing Activities To date, cash flows from financing activities have related to proceeds from private placements, public offerings, and exercises of stock options. Net cash provided by financing activities in the year ended December 31, 2019 was $736.4 million driven mainly by the $688.0 million raised by our September 2019 public offering, and $48.3 million in proceeds from the issuance of Class A subordinate voting shares and Class B multiple voting shares as a result of stock option exercises. This compares to $1,072.2 million for the same period in 2018 of which $1,041.7 million was raised by our February and December 2018 public offerings while the remaining $30.5 million related to stock option exercises.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Ending balance in 2019 from 2018 be if the amount in 2019 was $8,568 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-251", + "paragraphs": [ + "\n|||Fiscal||\n||2019|2018|2017|\n|Beginning balance|$4,568|$6,890|$2,420|\n|Additions charged to expenses|5,210|1,980|4,190|\n|Accruals related to acquisitions|\u2014|37|4,390|\n|Deductions from reserves|(1,088)|(4,339)|(4,110)|\n|Ending balance|$8,690|$4,568|$6,890|\n Accounts Receivable Allowances Accounts receivable allowances reflect our best estimate of probable losses inherent in our accounts receivable balances, including both losses for uncollectible accounts receivable and sales returns. We regularly review allowances by considering factors such as historical experience, credit quality, the age of the accounts receivable balances and current economic conditions that may affect a customer\u2019s ability to pay. Activity in accounts receivable allowance is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Depreciation in 2018/19 reduced to 12.0\u00a3m, what would be the revised change in value? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-252", + "paragraphs": [ + "\n|\u00a3m|2018/19|2017/18|Change|\n|Adjusted EBITDA3|145.5|139.6|5.9|\n|Depreciation|(17.0)|(16.6)|(0.4)|\n|Trading profit|128.5|123.0|5.5|\n|Amortisation of intangible assets|(34.4)|(36.3)|1.9|\n|Fair value movements on foreign exchange and derivatives|(1.3)|0.1|(1.4)|\n|Net interest on pensions and administrative expenses|(1.3)|(2.5)|1.2|\n|Non-trading items||||\n|GMP equalisation|(41.5)|\u2013|(41.5)|\n|Restructuring costs|(16.8)|(8.5)|(8.3)|\n|Impairment of goodwill and intangible assets|(30.6)|(6.5)|(24.1)|\n|Other|1.9|\u2013|1.9|\n|Operating profit|4.5|69.3|(64.8)|\n The Group reports an operating profit of \u00a34.5m for 2018/19, compared to \u00a369.3m in the prior year. The growth in Trading profit of \u00a35.5m in the year, as outlined above, was offset by an impairment of goodwill and intangible assets of \u00a330.6m and costs of \u00a341.5m relating to the recognition of Guaranteed Minimum Pension ('GMP') charges. Amortisation of intangibles was \u00a31.9m lower than 2017/18 due to certain SAP software modules becoming fully amortised in the year. Fair valuation of foreign exchange and derivatives was a charge of \u00a31.3m in the year. The Group recognised \u00a341.5m of estimated costs in the year associated with the equalisation of GMP for pension benefits accrued between 1990 and 1997. This follows a judgement case of Lloyds Banking Group on 26 October 2018 which referred to the equal treatment of men and women who contracted out of the State Earnings Related Pension Scheme between these dates. It should be noted that the final cost will differ to the estimated cost when the actual method of equalisation is agreed between the scheme Trustees in due course. Any future and final adjustment to the cost recognised in 2018/19 will be reflected in the Consolidated statement of comprehensive income. All UK companies who operated defined benefit pension schemes during these dates will be affected by this ruling. Of this \u00a341.5m non-cash charge, approximately two-thirds relates to the\nRHM pension scheme and the balance relates to the Premier Foods pension schemes. Restructuring costs were \u00a316.8m in the year; an \u00a38.3m increase on the prior year and included circa \u00a314m associated with the consolidation of the Group\u2019s logistics operations to one central location in the year due to higher than anticipated implementation costs. This programme has now completed and the Group does not expect to incur any further restructuring costs associated with this programme. Advisory fees associated with strategic reviews and corporate activity were also included in restructuring costs in the year. Other non-trading items of \u00a31.9m refer to a past service pension credit of \u00a33.9m due to inflation increases no longer required in a smaller Irish pension scheme, partly offset by costs related to the departure of previous CEO Gavin Darby. Net interest on pensions and administrative expenses was a charge of \u00a31.3m. Expenses for operating the Group\u2019s pension schemes were \u00a310.3m in the year, offset by a net interest credit of \u00a39.0m due to an opening surplus of the Group\u2019s combined pension schemes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Total stock-based compensation expense between 2018 and 2019 if the Total stock-based compensation expense in 2019 was $30,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-253", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Stock options and assumed options|$3,783|$3,511|$3,913|\n|Restricted stock units|16,627|9,770|3,366|\n|Restricted stock awards|\u2014|1|19|\n|Employee stock purchase plan|193|147|115|\n|Total stock-based compensation expense|$20,603|$13,429|$7,413|\n|Tax benefit from stock-based awards|$5,154|$7,581|$12,719|\n Note 15. Stock-Based Compensation The following table summarizes the components of non-cash stock-based compensation expense (in thousands): 2015 Equity Incentive Plan We issue stock options pursuant to our 2015 Plan. The 2015 Plan allows for the grant of stock options to employees and for the grant of nonqualified stock options, stock appreciation rights, restricted stock awards, restricted stock unit awards, or RSUs, performance-based stock awards, and other forms of equity compensation to our employees, directors and non-employee directors and consultants. In June 2015, our board of directors adopted and our stockholders approved our 2015 Plan pursuant to which we initially reserved a total of 4,700,000 shares of common stock for issuance under the 2015 Plan, which included shares of our common stock previously reserved for issuance under our Amended and Restated 2009 Stock Incentive Plan, or the 2009 Plan. The number of shares of common stock reserved for issuance under the 2015 Plan will automatically increase on January 1 each year, for a period of not more than ten years, commencing on January 1, 2016 through January 1, 2024, by 5% of the total number of shares of common stock outstanding on December 31 of the preceding calendar year, or a lesser number of shares as may be determined by the board of directors. As a result of the adoption of the 2015 Plan, no further grants may be made under the 2009 Plan. As of December 31, 2019, 6,527,550 shares remained available for future grant under the 2015 Plan. Stock Options Stock options under the 2015 Plan have been granted at exercise prices based on the closing price of our common stock on the date of grant. Stock options under the 2009 Plan were granted at exercise prices as determined by the board of directors to be the fair market value of our common stock. Our stock options generally vest over a five-year period and each option, if not exercised or forfeited, expires on the tenth anniversary of the grant date. Certain stock options granted under the 2015 Plan and previously granted under the 2009 Plan may be exercised before the options have vested. Unvested shares issued as a result of early exercise are subject to repurchase by us upon termination of employment or services at the original exercise price. The proceeds from the early exercise of stock options are initially recorded as a current liability and are reclassified to common stock and additional paid-in capital as the awards vest and our repurchase right lapses. There were 250 and 957 unvested shares of common stock outstanding subject to our right of repurchase as of December 31, 2019 and 2018, respectively. We repurchased 27 and 107 of these unvested shares of common stock related to early exercised stock options in connection with employee terminations during the years ended December 31, 2019 and 2018, respectively. We recorded less than $0.1 million in accounts payable, accrued expenses and other current liabilities on our consolidated balance sheets for the proceeds from the early exercise of the unvested stock options as of December 31, 2019 and 2018. We account for stock-based compensation options based on the fair value of the award as of the grant date. We recognize stock-based compensation expense using the accelerated attribution method, net of actual forfeitures, in which compensation cost for each vesting tranche in an award is recognized ratably from the service inception date to the vesting date for that tranche. We value our stock options using the Black-Scholes option pricing model, which requires the input of subjective assumptions, including the risk-free interest rate, expected term, expected stock price volatility and dividend yield. The risk-free interest rate assumption is based upon observed interest rates for constant maturity U.S. Treasury securities consistent with the expected term of our stock options. The expected term represents the period of time the stock options are expected to be outstanding and is based on the \"simplified method.\" Under the \"simplified method,\" the expected term of an option is presumed to be the mid-point between the vesting date and the end of the contractual term. We use the \"simplified method\" due to the lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected term of the stock options. Beginning in November 2019, the expected volatility for options granted is based on historical volatilities of our stock over the estimated expected term of the stock options. The expected volatility for options granted prior to November 2019 was based on historical volatilities of our stock and publicly traded stock of comparable companies over the estimated expected term of the stock options. There were 186,500, 219,450 and 252,100 stock options granted during the years ended December 31, 2019, 2018 and 2017, respectively. We declared and paid dividends in June 2015 in anticipation of our IPO, which we closed on July 1, 2015. Subsequent to the IPO, we do not expect to declare or pay dividends on a recurring basis. As such, we assume that the dividend rate is 0%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the prior service cost for Pension between 2018 and 2019 if the prior service cost in 2019 was $2,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-254", + "paragraphs": [ + "\n||Pension||Other Benefits||\n||2019|2018|2019|2018|\n|Net actuarial loss (gain)|$16,864|$15,691|$(793)|$(879)|\n|Prior service cost|1,325|1,413|\u2014|\u2014|\n|Accumulated other comprehensive (income) loss|$18,189|$17,104|$(793)|$(879)|\n Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands): Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the sum of the 3 highest total assets types if the total fair value for Property and Equipment was $30,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-255", + "paragraphs": [ + "\n||Trek|Electrostatic Product Line|LumaSense|Total|\n|Accounts and other receivable, net|$ 2,818|$ 77|$ 7,167|$ 10,062|\n|Inventories|3,941|292|9,372|13,605|\n|Property and equipment|594|50|1,353|1,997|\n|Goodwill|\u2014|1,220|36,258|37,478|\n|Intangible assets|788|1,400|43,240|45,428|\n|Deferred income tax assets|606|\u2014|6,331|6,937|\n|Other assets|854|\u2014|6,004|6,858|\n|Total assets acquired|9,601|3,039|109,725|122,365|\n|Accounts payable|747|39|5,734|6,520|\n|Deferred income tax liabilities|\u2014|\u2014|11,699|11,699|\n|Other liabilities|2,782|\u2014|7,608|10,390|\n|Total liabilities assumed|3,529|39|25,041|28,609|\n|Total fair value of net assets acquired|$ 6,072|$ 3,000|$ 84,684|$ 93,756|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The final fair values of the assets acquired and liabilities assumed from our acquisitions in 2018 are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Miscellaneous in 2018/2019 from 2017/2018 be if the amount in 2018/2019 was 200 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-256", + "paragraphs": [ + "\n|\u20ac million|2017/2018|2018/2019|\n|Gains from the disposal of fixed assets and gains from the reversal of impairment losses|145|360|\n|Income from logistics services|285|257|\n|Services|251|250|\n|Rents incl. reimbursements of subsidiary rental costs|268|236|\n|Services rendered to suppliers|111|103|\n|Miscellaneous|211|198|\n||1,271|1,405|\n 2. Other operating income Gains from the disposal of fixed assets and gains from the reversal of impairment losses includes \u20ac354 million of income from the disposal of real estates (2017/18: \u20ac137 million) and \u20ac5 million of income from reversal of impairment losses (2017/18: \u20ac4 million). Project developments and sale-and-leaseback transactions contributed to the real estate transactions. The income from logistics services provided by METRO LOGISTICS to companies intended for disposal and non-group companies is offset by expenses from logistics services, which are reported under other operating expenses. The other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items. Disclosures on companies intended for sale can be found under no. 43 \u2013 discontinued business sectors page 266 .\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Pro Forma total sales between 2018 and 2019 if Pro Forma total sales in 2019 was $1,000,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-257", + "paragraphs": [ + "\n||||Year Ended December 31,||\n||2019||2018||\n||As Reported|Pro Forma|As Reported|Pro Forma|\n|Total sales|$788,948|$1,202,790|$718,892|$1,350,037|\n|Net income attributable to Advanced Energy Industries, Inc.|$64,941|$83,104|$147,025|$158,422|\n|Earnings per share:|||||\n|Basic earnings per share|$1.70|$2.17|$3.76|$4.05|\n|Diluted earnings per share|$ 1.69|$ 2.16|$ 3.74|$ 4.03|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The following table presents our unaudited pro forma results for the acquisitions of Artesyn and LumaSense: The unaudited pro forma results for all periods presented include adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition. These include adjustments to amortization charges for acquired intangible assets, interest and financing expenses, transaction costs, amortization of purchased gross profit and the alignment of various accounting policies. These adjustments are net of any applicable tax impact and were included to arrive at the pro forma results above. Artesyn\u2019s operating results have been included in the Advanced Energy\u2019s operating results for the periods subsequent to the completion of the acquisition on September 10, 2019. During the year ended December 31, 2019, Artesyn contributed total sales of $220.3 million and net income of $7.1 million, including interest and other expense associated with the financing of the transaction.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Pre-tax margin in 2018 changed to 10.0%, what is the increase / (decrease) from 2017 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-258", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018*|2017*|Yr.-to-Yr. Percent/ Margin Change|\n|Global Business Services||||\n|External gross profit|$4,448|$4,033|10.3%|\n|External gross profit margin|26.8%|25.1%|1.7pts|\n|Pre-tax income|$1,629|$1,303|25.0%|\n|Pre-tax margin|9.6%|7.9%|1.7pts|\n * Recast to reflect segment changes. The year-to-year improvements in margins and pre-tax income in GBS were the result of the shift to higher-value offerings, realignment of resources to key skill areas, increased productivity and utilization as well as a benefit from currency, due to the company\u2019s global delivery model.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the ratio of the total price of stock-settled nonvested share units to the total intrinsic value of stock-settled share units vested during 2019 if there are a total of 1.5 million of stock-settled nonvested share units?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-259", + "paragraphs": [ + "\n||Stock-Settled||Cash-Settled||\n|Share Units|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|\n|Nonvested share units at May 27, 2018|1.78|$34.20|0.71|$34.58|\n|Granted|0.89|$35.43|1.95|$36.37|\n|Vested/Issued|(0.72)|$33.29|(1.64)|$35.55|\n|Forfeited|(0.14)|$35.08|(0.05)|$36.07|\n|Nonvested share units at May 26, 2019|1.81|$34.89|0.97|$36.20|\n Share Unit Awards In accordance with stockholder-approved equity incentive plans, we grant awards of restricted stock units and cash-settled restricted stock units (\"share units\") to employees and directors. These awards generally have requisite service periods of three years. Under each such award, stock or cash (as applicable) is issued without direct cost to the employee. We estimate the fair value of the share units based upon the market price of our stock at the date of grant. Certain share unit grants do not provide for the payment of dividend equivalents to the participant during the requisite service period (the \"vesting period\"). For those grants, the value of the grants is reduced by the net present value of the foregone dividend equivalent payments. We recognize compensation expense for share unit awards on a straight-line basis over the requisite service period, accounting for forfeitures as they occur. All cash-settled restricted stock units are marked-to-market and presented within other current and noncurrent liabilities in our Consolidated Balance Sheets. The compensation expense for our stock-settled share unit awards totaled $23.9 million, $21.8 million, and $18.2 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $1.4 million for fiscal 2017. The tax benefit related to the stock-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $6.0 million, $7.2 million, and $7.0 million, respectively. The compensation expense for our cash-settled share unit awards totaled $17.5 million, $5.8 million, and $20.9 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $2.6 million for fiscal 2017. The tax benefit related to the cash-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $4.4 million, $1.9 million, and $8.0 million, respectively. During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.0 million cash-settled share unit awards at a grant date fair value of $36.37 per share unit to Pinnacle employees in replacement of their unvested restricted share unit awards that were outstanding as of the closing date. Included in the compensation expense described above for fiscal 2019 is expense of $18.9 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of shares of Conagra Brands common stock. Approximately $36.3 million of the fair value of the replacement share unit awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. Included in the expense for cash-settled share unit awards above is income of $6.7 million related to the mark-to-market of this liability. As of May 26, 2019, our liability for the replacement awards was $15.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since completing the Pinnacle acquisition. Post-combination expense of approximately $3.9 million, based on the market price of shares of Conagra Brands common stock as of May 26, 2019, is expected to be recognized related to the replacement awards over the remaining post-combination service period of approximately two years. The following table summarizes the nonvested share units as of May 26, 2019 and changes during the fiscal year then ended: During fiscal 2019, 2018, and 2017, we granted 0.9 million, 0.9 million, and 0.6 million stock-settled share units, respectively, with a weighted average grant date fair value of $35.43, $34.16, and $46.79 per share unit, respectively. During fiscal 2017, we granted 0.4 million cash-settled share units with a weighted average grant date fair value of $48.07 per share unit. No cash-settled share unit awards were granted in fiscal 2018. The total intrinsic value of stock-settled share units vested was $24.6 million, $18.5 million, and $27.0 million during fiscal 2019, 2018, and 2017, respectively. The total intrinsic value of cash-settled share units vested was $50.5 million, $14.2 million, and $24.0 million during fiscal 2019, 2018, and 2017, respectively. At May 26, 2019, we had $25.2 million and $4.2 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.9 years and 1.5 years, related to stock-settled share unit awards and cash-settled share unit awards, respectively Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If interest rate swap liabilities in 2018 was 43 thousands, what would be the average for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-260", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|(in thousands)|||\n|Assets|||\n|Interest rate swap|$\u2014|$1,623|\n|Liabilities|||\n|Interest rate swap|$37|$\u2014|\n 6. Financial Instruments The composition of financial instruments is as follows: The fair values of the Company\u2019s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities. The levels are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The Company classifies its financial instrument within Level 2 of the fair value hierarchy on the basis of models utilizing market observable inputs. The interest rate swap has been valued on the basis of valuations provided by third-party pricing services, as derived from standard valuation or pricing models. Market-based observable inputs for the interest rate swap include one month LIBOR-based yield curves over the term of the swap. The Company reviews third-party pricing provider models, key inputs and assumptions and understands the pricing processes at its third-party providers in determining the overall reasonableness of the fair value of its Level 2 financial instruments. The Company also considers the risk of nonperformance by assessing the swap counterparty's credit risk in the estimate of fair value of the interest rate swap. As of December 31, 2019 and 2018, the Company has not made any adjustments to the valuations obtained from its third party pricing providers.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Net cash provided by financing activities between 2017 and 2018 if net cash provided by financing activities in 2017 was -$10,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-261", + "paragraphs": [ + "\n|||Fiscal Years Ended March 31,||\n||2019|2018|2017|\n|Net cash provided by (used in) operating activities (1)|$131,731|$120,761|$71,667|\n|Net cash provided by (used in) investing activities|(147,012)|102,364|(25,598)|\n|Net cash provided by (used in) financing activities|(56,657)|(55,798)|(125)|\n|Effect of foreign currency fluctuations on cash (2)|(6,990)|9,745|(1,174)|\n|Net increase (decrease) in cash, cash equivalents, and restricted cash|$(78,928)|$177,072|$44,770|\n Cash and cash equivalents decreased by $78.9 million during the year ended March 31, 2019, as compared to an increase of $177.1 million during the year ended March 31, 2018 and an increase of $44.8 million during the year ended March 31, 2017 as follows (amounts in thousands): (1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606. (2) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606. Operating Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash provided by operating activities totaled $131.7 million, $120.8 million, and $71.7 million, respectively. During fiscal year 2019, cash provided by operating activities was positively impacted by our net income of $206.6 million, a $7.7 million increase in accounts payable, and a $1.0 million decrease in accrued income taxes. Operating cash flows were negatively impacted by a $70.6 million decrease in other operating liabilities, a $42.8 million increase in inventories, an $8.9 million increase in accounts receivable, and a $4.4 million increase in prepaid expenses and other assets. The decrease in other operating liabilities was driven by a $46.3 million decrease in accruals for TOKIN anti-trust fines and a $7.8 million decrease in restructuring liabilities. The increase in inventory is due to increased customer demand. During fiscal year 2018, cash provided by operating activities was positively impacted by our net income of $254.1 million. Excluding the acquired balances from TOKIN, operating cash flows were also positively impacted by a $30.2 million decrease in accounts receivable, a $4.3 million decrease in prepaid expenses and other assets, and a $1.3 million increase in accrued income taxes. Excluding the acquired balances from TOKIN, operating cash flows were negatively impacted by a $16.1 million decrease in accounts payable and a $13.8 million increase in inventories. During fiscal year 2017, cash provided by operating activities was positively impacted by our net income of $47.2 million, a $16.8 million decrease in inventories, a $6.2 million increase in accounts payable, and a $1.7 million increase in other operating liabilities. Operating cash flows were negatively impacted by a $2.6 million increase in accounts receivable and a $1.8 million increase in prepaid expenses and other assets. Investing Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash provided by (used in) investing activities totaled $(147.0) million, $102.4 million, and $(25.6) million, respectively. During fiscal year 2019, cash used in investing activities included capital expenditures of $146.1 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Portugal, China, Thailand and Japan, as well as information technology projects in the United States and Mexico. $16.3 million of the $146.1 million in capital expenditures were related to the Customer Capacity Agreements. Additionally, the Company invested $4.0 million in the form of capital contributions to KEMET Jianghai and Novasentis. Offsetting these uses of cash, we had asset sales of $2.3 million and received dividends of $0.8 million. During fiscal year 2018, cash provided by investing activities was primarily due to $164.0 million in net cash received attributable to the bargain purchase of TOKIN. Additionally, we had proceeds from asset sales of $3.6 million and received dividends of $2.7 million. This was partially offset by capital expenditures of $65.0 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Portugal, China, Thailand and Japan, as well as for information technology projects in the United States and Mexico. In addition, the Company invested $3.0 million in the form of capital contributions to Novasentis. During fiscal year 2017, cash used in investing activities was primarily due to capital expenditures of $25.6 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Italy, Portugal, and China. Financing Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash used in financing activities totaled $56.7 million, $55.8 million, and $0.1 million, respectively. During fiscal year 2019, the Company received $281.8 million in proceeds from the TOKIN Term Loan Facility, net of discount, bank issuance costs, and other indirect issuance costs, $13.4 million in proceeds from advances from customers, as described in the earlier section titled \"Customer Advances\", received proceeds on an interest free loan from the Portuguese Government of $1.1 million, and received $0.5 million in cash proceeds from the exercise of stock options. The Company made $344.5 million in payments on long term debt, including two quarterly principal payments on the Term Loan Credit Agreement of $4.3 million, for a total of $8.6 million, $323.4 million to repay the remaining balance on the Term Loan Credit Agreement, and one principal payment on the TOKIN Term Loan Facility of $12.4 million. An early payment premium on the Term Loan Credit Agreement used $3.2 million in cash. Lastly, the Company paid two quarterly cash dividends for a total of $5.8 million. During fiscal year 2018, cash used in financing activities was impacted by the following payments: (i) $353.0 million to pay off the remaining outstanding balance of the 10.5% Senior Notes, (ii) $33.9 million to repay the remaining outstanding balance of the revolving line of credit, and (iii) three quarterly principal payments on the Term Loan Credit Agreement for $4.3 million each, for a total of $12.9 million. The Company received $329.7 million in proceeds from the Term Loan Credit Agreement, net of discount, bank issuance costs, and other indirect issuance costs, received proceeds from the exercise of stock warrants and stock options for $8.8 million and $5.2 million, respectively, and received $0.3 million in proceeds on an interest free loan from the Portuguese Government. During fiscal year 2017, the Company made $0.1 million in net payments on long-term debt, had cash outflows of $1.1 million for the purchase of treasury stock, and received $1.1 million from the exercise of stock options.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the Adjusted EBITDA target under Short-Term Incentive Plan in 2020 be if the 2020 Weighting target is 55%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-262", + "paragraphs": [ + "\n||Short-Term Incentive Plan||\n|Strategy|Integrate and Transform|Operate|\n|Metrics|2018 & 2019 Weighting|2020 Weighting|\n|Adjusted EBITDA|65%|50%|\n|Free Cash Flow|25%|25%|\n|Revenue|\u2014|15%|\n|Customer Experience|10%|10%|\n||Long-Term Incentive Plan||\n|Strategy|Integrate and Transform|Operate|\n|Metrics|2018 & 2019 Weighting|2020 Weighting|\n|Adjusted EBITDA Run Rate (2 year)|100%|\u2014|\n|Cumulative Adjusted EBITDA (3 year)|\u2014|100%|\n|Relative TSR Modifier (3 year)|\u2014|+/-20%|\n 2020 Incentive Plan Enhancements. For 2020, we have transitioned into the operation phase of our long-term strategy. As discussed further in this\nCD&A, following an internal review process, extensive discussions with our shareholders and consultation with our executive compensation consultants, we revised the design for our 2020 incentive programs to support our strategic priorities as described below: \u2022 added Revenue as metric to our STI plan to encourage and reward top-line performance \u2022 changed the metric and performance period for our LTI plan to three-year cumulative Adjusted EBITDA target \u2022 added three-year Relative TSR Modifier, as a positive or negative adjustment +/- 20%, for our LTI plan.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Income tax benefit (expense) computed at statutory rate in December 31, 2019 increased to 361 million, what is the revised increase / (decrease) from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-263", + "paragraphs": [ + "\n||Year ended December 31, 2019|Year ended December 31, 2018|Year ended December 31, 2017|\n|Income tax benefit (expense) computed at statutory rate|(297)|(353)|(238)|\n|Non-deductible and non-taxable permanent differences, net|4|45|17|\n|Income (loss) on equity-method investments|\u2014|\u2014|\u2014|\n|Valuation allowance adjustments|2|141|92|\n|Effect on deferred taxes of changes in enacted tax rates|14|(62)|(70)|\n|Current year credits|50|43|40|\n|Other tax and credits|(51)|(20)|(36)|\n|Benefits from tax holidays|129|135|114|\n|Net impact of changes to uncertain tax positions|(5)|(16)|(43)|\n|Earnings of subsidiaries taxed at different rates|(2)|(9)|(19)|\n|Income tax benefit (expense)|(156)|(96)|(143)|\n The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions. The effect of the tax benefits, from tax holidays for countries which are profitable, on basic earnings per share was $0.14, $0.15 and $0.13 for the years ended December 31, 2019, 2018, and 2017, respectively. These agreements are present in various countries and include programs that reduce up to and including 100% of taxes in years affected by the agreements. The Company\u2019s tax holidays expire at various dates through the year ending December 31, 2028. In certain countries, tax holidays can be renewed depending on the Company still meeting certain conditions at the date of expiration of the current tax holidays. In May 2019, Switzerland voted a tax reform which cancelled all favourable tax regimes and introduced a single tax rate for all companies, which triggered the revaluation of all deferred tax assets and liabilities. Enactment of this law occurred in third quarter of 2019, which resulted in a tax benefit of $20 million. The remeasurement of deferred taxes was reconciled in the fourth quarter of 2019 to include the current year activity, which did not have a material impact on the net remeasurement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If interest on long-term debt in 2019 was 45,000 thousands, what was the increase / (decrease) from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-264", + "paragraphs": [ + "\n|Three months ended August 31,|2019|2018 (1)|Change|\n|(in thousands of dollars, except percentages)|$|$|%|\n|Interest on long-term debt|41,307|46,127|(10.4)|\n|Net foreign exchange losses (gains)|(403)|482|\u2014|\n|Amortization of deferred transaction costs|464|441|5.2|\n|Capitalized borrowing costs|(168)|(162)|3.7|\n|Other|(763)|821|\u2014|\n||40,437|47,709|(15.2)|\n FINANCIAL EXPENSE (1) Fiscal 2018 was restated to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the \"Discontinued operations\" section. Fiscal 2019 fourth-quarter financial expense decreased by 15.2% mainly due to: \u2022 the reimbursements of $65 million and US$35 million under the Canadian Revolving Facility during the second quarter of fiscal 2019 and of US$328 million during the third quarter of fiscal 2019 following the sale of Cogeco Peer 1; and \u2022 lower debt outstanding and interest rates on the First Lien Credit Facilities; party offset by \u2022 the appreciation of the US dollar against the Canadian dollar compared to same period of the prior year.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in total operating revenues between 2017 and 2018 if the amount in 2017 was 39,291 thousand ? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-265", + "paragraphs": [ + "\n|||December 31,|||\n|(in thousands of $)|2018|2017|Change|% Change|\n|Total operating revenues|127,625|\u2014|127,625|100%|\n|Vessel operating expenses|(26,317)|(2)|(26,315)|1,315,750%|\n|Voyage expenses|(1,363)|(121)|(1,242)|1,026%|\n|Administrative expenses|175|(1,736)|1,911|(110)%|\n|Project development expenses|(16,526)|(2,506)|(14,020)|559%|\n|Depreciation and amortization|(28,193)|\u2014|(28,193)|100%|\n|Other operating gains|2,749|15,100|(12,351)|(82)%|\n|Operating income|58,150|10,735|47,415|442%|\n|Equity in net losses of affiliates|(2,047)|(8,153)|6,106|(75)%|\n FLNG segment Total operating revenues: On May 31, 2018, the Hilli was accepted by the Customer and, accordingly, commenced operations. As a result, she generated $127.6 million total operating revenues in relation to her liquefaction services for the year ended December 31, 2018. Vessel operating expenses: This represents the vessel operating expenses incurred by the Hilli since she commenced operations. Project development expenses: This relates to non-capitalized project-related expenses comprising of legal, professional and consultancy costs. The increase for the twelve months ended December 31, 2018 was primarily as a result of increased engineering consultation fees and front-end engineering and design costs in relation to the Gimi GTA project. Depreciation: Subsequent to the Customer's acceptance of the Hilli, we determined her to be operational and, therefore, depreciation commenced during the second quarter of 2018. Other operating gains: Includes the realized and unrealized gain on the oil derivative instrument. In 2018, we recognized a realized gain of $26.7 million, and an unrealized fair value loss of $10.0 million, relating to the LTA oil derivative instrument as a result of the increased price of Brent Crude during the year. The derivative asset was recognized upon the LTA becoming effective in December 2017. In 2017, we recognized an unrealized fair value gain of $15.1 million. For the year ended December 31, 2018, this is partially offset by a $1.3 million write off of capitalized conversion costs in relation to the Gandria. In addition, subsequent to the decision to wind down OneLNG, we wrote off $12.7 million of the trading balance with OneLNG as we deem it to be no longer recoverable. Equity in net losses of affiliates: Pursuant to the formation of OneLNG in July 2016, we equity account for our share of net losses in OneLNG. Given the difficulties in finalizing an attractive debt financing package along with other capital and resource priorities, in April 2018, Golar and Schlumberger decided to wind down OneLNG and work on FLNG projects as required on a case-by-case basis. As a result, activity levels have been substantially reduced for the year ended December 31, 2018 and the carrying value of the investment was written down to $nil.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Accrued expenses and other liabilities between 2018 and 2019 if the Accrued expenses and other liabilities in 2019 was -$100 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-266", + "paragraphs": [ + "\n||Post-Retirement Life Insurance Plan||\n||2019|2018|\n|Accrued expenses and other liabilities|$(393)|$(407)|\n|Long-term pension obligations|(4,373)|(4,188)|\n|Total accrued cost|$(4,766)|$(4,595)|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of deferred tax liabilities of amortizable intangible assets and accrued tax on unremitted foreign earnings over total deferred tax liabilities in 2019 if the amortizable intangible assets were $1,200?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-267", + "paragraphs": [ + "\n||2019|2018|\n|Deferred tax assets:|||\n|Reserves and accrued expenses|$ 175.2|$ 156.5|\n|Inventories|4.3|4.5|\n|Net operating loss carryforwards|111.2|67.9|\n|R&D credits|4.1|6.1|\n|Valuation allowance|(36.3)|(26.4)|\n|Outside basis difference on investments held for sale|\u2014|2.7|\n|Lease liability1|64.0|\u2014|\n|Total deferred tax assets|$ 322.5|$ 211.3|\n|Deferred tax liabilities:|||\n|Reserves and accrued expenses|$ 15.5|$ 14.3|\n|Amortizable intangible assets|1,229.9|1,043.0|\n|Plant and equipment|10.8|6.6|\n|Accrued tax on unremitted foreign earnings|17.1|16.3|\n|Outside basis difference on investments held for sale|\u2014|10.0|\n|ROU asset1|61.7|\u2014|\n|Total deferred tax liabilities|$ 1,335.0|$ 1,090.2|\n The deferred income tax balance sheet accounts arise from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes. Components of the deferred tax assets and liabilities at December 31 were as follows: [1] Upon adoption of ASC 842, deferred taxes associated with previously recognized deferred rent liabilities were reclassified into deferred taxes for ROU asset and lease liability. As of December 31, 2019, the Company had approximately $19.0 of tax-effected U.S. federal net operating loss carryforwards. Some of these net operating loss carryforwards have an indefinite carryforward period, and those that do not will begin to expire in 2021 if not utilized. The majority of the U.S. federal net operating loss carryforwards are subject to limitation under the Internal Revenue Code of 1986, as amended (\u201cIRC\u201d) Section 382; however, the Company expects to utilize such losses in their entirety prior to expiration. The U.S. federal net operating loss carryforwards decreased from 2018 to 2019 primarily due to current year tilization. The Company has approximately $33.7 of tax-effected state net operating loss carryforwards (without regard to federal benefit of state). Some of these net operating loss carryforwards have an indefinite carryforward period, and those that do not will begin to expire in 2020 if not utilized. The state net operating loss carryforwards are primarily related to Florida and New Jersey, but the Company has smaller net operating losses in various other states. The Company has approximately $65.6 of tax-effected foreign net operating loss carryforwards. Some of these net operating loss carryforwards have an indefinite carryforward period, and those that do not will begin to expire in 2020 if not utilized. The foreign net operating loss carryforwards increased from 2018 to 2019 primarily due to the recognition of a discrete tax benefit of $41.0 in connection with a foreign restructuring plan allowing the future realization of net operating losses. Additionally, the Company has $5.0 of U.S. federal and state research and develop- ment tax credit carryforwards (without regard to federal benefit of state). Some of these research and development credit carry- forwards have an indefinite carryforward period, and those that do not will begin to expire in 2020 if not utilized. As of December 31, 2019, the Company determined that a total valuation allowance of $36.3 was necessary to reduce U.S. fed- eral and state deferred tax assets by $15.4 and foreign deferred tax assets by $20.9, where it was more likely than not that all of such deferred tax assets will not be realized. As of December 31, 2019, the Company believes it is more likely than not that the remaining net deferred tax assets will be realized based on the Company\u2019s estimates of future taxable income and any applicable tax-planning strategies within various tax jurisdictions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Ending balance in 2019 from 2018 be if the amount in 2019 was $8,568 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-268", + "paragraphs": [ + "\n|||Fiscal||\n||2019|2018|2017|\n|Beginning balance|$4,568|$6,890|$2,420|\n|Additions charged to expenses|5,210|1,980|4,190|\n|Accruals related to acquisitions|\u2014|37|4,390|\n|Deductions from reserves|(1,088)|(4,339)|(4,110)|\n|Ending balance|$8,690|$4,568|$6,890|\n Accounts Receivable Allowances Accounts receivable allowances reflect our best estimate of probable losses inherent in our accounts receivable balances, including both losses for uncollectible accounts receivable and sales returns. We regularly review allowances by considering factors such as historical experience, credit quality, the age of the accounts receivable balances and current economic conditions that may affect a customer\u2019s ability to pay. Activity in accounts receivable allowance is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Work in progress in 2019 from 2018 be if the amount in 2019 was $756 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-269", + "paragraphs": [ + "\n|||Fiscal Year End|\n||2019|2018|\n|||(in millions)|\n|Raw materials|$ 260|$ 276|\n|Work in progress|739|656|\n|Finished goods|837|925|\n|Inventories|$ 1,836|$ 1,857|\n 6. Inventories Inventories consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Shares withheld for taxes for 2019 was 231,964 instead, What is the percentage difference of shares withheld for taxes for 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-270", + "paragraphs": [ + "\n||2019|2018|2017|\n|Number of shares available, beginning of year|4,489,347|3,668,954|5,385,870|\n|Newly Registered Shares under Omnibus Incentive Plan|\u2014|2,199,114|\u2014|\n|Restricted stock shares issued for new awards(1)|\u2014|(571,438 )|(480,283)|\n|Restricted stock shares forfeited(1)|105,960|91,542|184,235|\n|Restricted stock units awarded|(819,808)|(219,923 )|(351,946)|\n|Restricted stock units forfeited|96,534|64,122|288,801|\n|Shares issued for 2014 Special PSU Awards|\u2014|(658,783 )|(749,653)|\n|Shares issued for 2015 Three-Year PSU Awards|\u2014|(129,139 )|\u2014|\n|Shares issued for 2014 Three-Year PSU Awards|\u2014|\u2014|(636,723)|\n|Restricted stock units awarded for SLO Awards|(46,195)|(23,478 )|(44,254)|\n|SLO units forfeited|1,580|817|3,639|\n|Director shares granted and issued|(22,015)|(10,560 )|(15,491)|\n|Director units granted and deferred(2)|(6,262)|(16,505 )|(17,008)|\n|Shares withheld for taxes(3)|249,368|94,624|101,767|\n|Number of shares available, end of year(4)|4,048,509|4,489,347|3,668,954|\n A summary of the changes in common shares available for awards under the Omnibus Incentive Plan and Predecessor Plans\nfollows: (1) As of December 31, 2018, there were 1,478 restricted stock shares issued for new awards under the Omnibus Incentive Plan and (5,024) restricted stock shares forfeited that were not yet reflected by our Recordkeeper. The table above (shares available under the Omnibus Incentive Plan) reflects this activity as occurred, creating a reconciling difference between shares issued and number of shares available under the Omnibus Plan. (2) Director units granted and deferred include the impact of share-settled dividends earned and deferred on deferred shares. (3) The Omnibus Incentive Plan and 2005 Contingent Stock Plan permit withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards. (4) The above table excludes approximately1.2 million contingently issuable shares under the PSU awards and SLO awards, which represents the maximum number of shares that could be issued under those plans as of December 31, 2019. We record share-based incentive compensation expense in selling, general and administrative expenses and cost of sales on our Consolidated Statements of Operations for both equity-classified awards and liability-classified awards. We record a corresponding credit to additional paid-in capital within stockholders\u2019 deficit for equity-classified awards, and to either a current or non-current liability for liability-classified awards based on the fair value of the share-based incentive compensation awards at the date of grant. Total expense for the liability-classified awards continues to be remeasured to fair value at the end of each reporting period. We recognize an expense or credit reflecting the straight-line recognition, net of estimated forfeitures, of the expected cost of the program. The number of PSUs earned may equal, exceed or be less than the targeted number of shares depending on whether the performance criteria are met, surpassed or not met.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the proportion of exercisable shares among the total outstanding shares as of August 29, 2019, if the number of exercisable shares increased by 1?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-271", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Exercise Price Per Share|Weighted-Average Remaining Contractual Life (In Years)|Aggregate Intrinsic Value|\n|Outstanding as of August 30, 2018|18|$23.38|||\n|Granted|\u2014|44.30|||\n|Exercised|(5)|17.50|||\n|Canceled or expired|(1)|22.60|||\n|Outstanding as of August 29, 2019|12|25.94|4.3|$220|\n|Exercisable as of August 29, 2019|7|$25.37|3.7|$143|\n|Unvested as of August 29, 2019|5|26.94|5.5|77|\n Stock Options Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the change in game operations and distribution costs between 2018 and 2019 if game operations and distribution costs in 2018 was $800 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-272", + "paragraphs": [ + "\n||For the Years||Ended December 31,||\n||2019||2018(1)||\n|Net revenues|||||\n|Product sales|$1,975|30%|$2,255|30%|\n|Subscription, licensing, and other revenues|4,514|70|5,245|70|\n|Total net revenues|6,489|100|7,500|100|\n|Costs and expenses|||||\n|Cost of revenues\u2014product sales:|||||\n|Product costs|656|33|719|32|\n|Software royalties, amortization, and intellectual property licenses|240|12|371|16|\n|Cost of revenues\u2014subscription, licensing, and other|||||\n|Game operations and distribution costs|965|21|1,028|20|\n|Software royalties, amortization, and intellectual property licenses|233|5|399|8|\n|Product development|998|15|1,101|15|\n|Sales and marketing|926|14|1,062|14|\n|General and administrative|732|11|822|11|\n|Restructuring and related costs|132|2|10|\u2014|\n|Total costs and expenses|4,882|75|5,512|73|\n|Operating income|1,607|25|1,988|27|\n|Interest and other expense (income), net|(26)|\u2014|71|1|\n|Loss on extinguishment of debt (2)|\u2014|\u2014|40|1|\n|Income before income tax expense|1,633|25|1,877|25|\n|Income tax expense|130|2|29|\u2014|\n|Net income|$1,503|23%|$1,848|25%|\n Consolidated Statements of Operations Data The following table sets forth consolidated statements of operations data for the periods indicated (amounts in millions) and as a percentage of total net revenues, except for cost of revenues, which are presented as a percentage of associated revenues: (1) During the three months ended March 31, 2019, we identified an amount which should have been recorded in the three months and year ended December 31, 2018 to reduce income tax expense by $35 million. Our statement of operations for the year ended December 31, 2018, as presented above, has been revised to reflect the correction. See further discussion in Note 2 of the notes to the consolidated financial statements included in Item 8 of this Annual Report on Form 10-K. (2) Represents the loss on extinguishment of debt we recognized in connection with our debt financing activities during the year ended December 31, 2018. The loss on extinguishment is comprised of a $25 million premium payment and a $15 million write-off of unamortized discount and deferred financing costs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in payments made to third-party software developers between 2018 and 2019 if payments in 2018 were $50 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-273", + "paragraphs": [ + "\n||At December 31,||\n||2019|2018|\n|Internally-developed software costs|$345|$291|\n|Payments made to third-party software developers|31|38|\n|Total software development costs|$376|$329|\n 5. Software Development and Intellectual Property Licenses The following table summarizes the components of our capitalized software development costs (amounts in millions): As of both December 31, 2019 and December 31, 2018, capitalized intellectual property licenses were not material.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in contingent liabilities in FY2019 from FY2018 be if the amount in FY2019 was 32 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-274", + "paragraphs": [ + "\n|\u20ac million|30/9/2018|30/9/2019|\n|Contingent liabilities from guarantee and warranty contracts|18|17|\n|Contingent liabilities from the provision of collateral for third-party liabilities|9|12|\n|Other contingent liabilities|0|1|\n||27|30|\n 45. Contingent liabilities Contingent liabilities from guarantee and warranty contracts are primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in current assets between 2018 and 2019 if the current assets was 201,392 thousand in 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-275", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Balance sheet|||\n|Current assets|64,507|172,554|\n|Non-current assets|1,300,065|1,392,710|\n|Current liabilities|(496,029)|(278,728)|\n|Non-current liabilities|(418,578)|(842,786)|\n Summarized financial information of Hilli LLC The assets and liabilities of Hilli LLC(1) that most significantly impacted our consolidated balance sheet as of December 31, 2019 and 2018, are as follows: (1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the number of nonvested shares between March 31, 2018 and 2019 if the number of nonvested shares in 2019 is increased by 10? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-276", + "paragraphs": [ + "\n||March 31, 2019||\n||Number of shares|Weighted-Average Grant Date Fair Value per Share|\n|Non-vested at March 31, 2018|358|$16.27|\n|Granted|315|15.28|\n|Vested|(172)|16.27|\n|Cancelled and forfeited|(68)|16.27|\n|Non-vested at March 31, 2019|433|$15.55|\n 13. Stock-Based Compensation: Under the 2014 RSU Plan, we may grant restricted stock units of up to an aggregate of 3,000 units. Each unit converts to one share of the Company\u2019s stock at the\ntime of vesting. The fair value of RSU awards is determined at the closing market price of the Company\u2019s common stock at the date of grant. For the years ended March\n31, 2018 and 2019, there were 292 and 315 awards, respectively, granted from this plan. Restricted stock activity during the year ended 2019 is as follows: Performance-based awards vest one year after the grant date. Service-based awards vest as to one-third annually with the requisite service periods beginning on\nthe grant date. Awards are amortized over their respective grade-vesting periods. The total unrecognized compensation costs related to unvested stock awards expected\nto be recognized over the vesting period, approximately three years, was $1,476 at March 31, 2019. We have four fixed stock option plans. Under the 2004 Stock Option Plan, as amended, we may grant options to employees for the purchase of up to an aggregate\nof 10,000 shares of common stock. Under the 2004 Non-Employee Directors\u2019 Stock Option Plan, as amended, we may grant options for the purchase of up to an\naggregate of 1,000 shares of common stock. No awards were made under these two plans after August 1, 2013. Under the 2014 Stock Option Plan, we can grant options\nto employees for the purchase of up to an aggregate of 10,000 shares of common stock. Under the 2014 Non-Employee Directors\u2019 Stock Option Plan, as amended, we can\ngrant options to our directors for the purchase of up to an aggregate of 1,000 shares of common stock. Under all plans, the exercise price of each option shall not be less\nthan the market price of our stock on the date of grant and an option\u2019s maximum term is 10 years. Options granted under the 2004 Stock Option Plan and the 2014 Stock\nOption Plan vest as to 25% annually and options granted under the 2004 Non-Employee Directors\u2019 Stock Option Plan and the 2014 Non-Employee Director\u2019s Stock\nOption Plan vest as to one-third annually. Requisite service periods related to all plans begin on the grant date. As of March 31, 2019, there were 12,447 shares of\ncommon stock available for future issuance under all of the plans, consisting of options available to be granted and options currently outstanding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the net foreign exchange gains and losses between 2018 and 2017 if the net foreign exchange gains and losses reduced by half in 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-277", + "paragraphs": [ + "\n|Financial income and expenses|||\n|SEK million|2018|2017|\n|Reported in prior years|||\n|Reported in prior years|\u2013316 |\u2013372 |\n|Financial expenses|\u20132,389 |\u2013843 |\n|Total|\u20132,705 |\u20131,215 |\n|SEK million|2018|2017|\n|Restated|||\n|Financial income|151|\u201350 |\n|Financial expenses|\u20132,032 |\u20131,570 |\n|Net foreign exchange gains and losses|\u2013824 |405|\n|Total|-2,705|\u20131,215|\n Restatement \u2013 changes to the presentation of financial income and expenses Due to the significant variations in SEK exchange rates during the year, the Company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the Company. Previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities. In note F2, \u201cFinancial income and expenses,\u201d the foreign exchange effect is now presented as a net amount, reported separately from other financial income and expenses items. The comparative years 2018 and 2017 have been\nrestated to reflect the new presentation of Financial income and expenses, net. The restatement does not impact the total net financial income and expenses reported in prior years. The following table shows the impact of the restatement: In line with this change the Company also elected to present all financial income and expenses, including the foreign exchange effect, on the income statement as a single line item Financial income and expenses, net. Previously,\nfinancial income and financial expenses were presented as separate line items on the income statement. The income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of Financial\nincome and expenses, net.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Beginning balance, as of January 1 in 2019 from 2018 be if the amount in 2019 was $44,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-278", + "paragraphs": [ + "\n||2019|2018|2017|\n|||(in thousands)||\n|Beginning balance, as of January 1|$43,395|$36,263|$38,958|\n|Additions:||||\n|Tax positions for current year|1,322|4,716|8,208|\n|Tax positions for prior years|8,043|2,626|199|\n|Reductions:||||\n|Tax positions for prior years|(31,397)|(153)|(10,573)|\n|Expiration of statutes|(183)|(57)|(325)|\n|Settlements with tax authorities|\u2014|\u2014|(204)|\n|Ending balance, as of December 31|$21,180|$43,395|$36,263|\n Teradyne\u2019s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows: Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019. Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized. Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months. Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items. Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment. As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the increase/ (decrease) in number of common shares beneficially owned of Silicon Integrated Systems Corp. if the common shares in April 14, 2018 is increased to 3.01%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-279", + "paragraphs": [ + "\n||As of April 14, 2018|As of April 14, 2019|As of April 12, 2020|As of April 12, 2020|\n||Number of common shares beneficially owned|Number of common shares beneficially owned|Number of common shares beneficially owned|Number of common shares beneficially owned|\n|Name of Beneficial Owner|||||\n|Hsun Chieh Investment Co., Ltd. (1)|3.50%|3.64%|441,371,000|3.75%|\n|Silicon Integrated Systems Corp.|2.50%|2.35%|285,380,424|2.42%|\n|Directors and executive officers as a group|6.32%|6.67%|832,664,416|7.07%|\n The following table sets forth information known to us with respect to the beneficial ownership of our common shares as of (i) April 12, 2020, our most recent record date, and (ii) as of certain record dates in each of the preceding three years, for (1) the stockholders known by us to beneficially own more than 2% of our common shares and (2) all directors and executive officers as a group. Beneficial ownership is determined in accordance with SEC rules. (1) 36.49% owned by United Microelectronics Corporation as of March 31, 2020. None of our major stockholders have different voting rights from those of our other stockholders. To the best of our knowledge, we are not directly or indirectly controlled by another corporation, by any foreign government or by any other natural or legal person severally or jointly. For information regarding our common shares held or beneficially owned by persons in the United States, see \u201cItem 9. The Offer and Listing\u2014A. Offer and Listing Details\u2014Market Price Information for Our American Depositary Shares\u201d in this annual report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the value of the company's trademarks and tradenames between 2018 and 2019 if the 2019 value is instead $4,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-280", + "paragraphs": [ + "\n||September 2019|September 2018|\n|Trademarks and tradenames (Retail Segment)|$500,000|$3,373,269|\n|ustomer relationships (Wholesale Segment) (less accumulated amortization of approximately $2.1 million at both September 2019 and September 2018)|\u2014|41,667|\n||$ 500,000|$3,414,936|\n Other intangible assets at fiscal year ends 2019 and 2018 consisted of the following: Goodwill, trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been taken on these assets. The Company\u2019s retail reporting unit recorded intangible asset (trademarks and tradenames) impairment charges of approximately $2.9 million during fiscal 2019 and goodwill impairment charges of approximately $1.9 million during fiscal 2018 when it was determined that the carrying values of these assets exceeded their fair values. These impairment charges arose from a range of considerations including, but not limited to, heightened competition in the industry, retail sector market conditions, and earning shortfalls which impacted the Company\u2019s projections of future cash flows to be generated. These impairment charges were recorded in the Company\u2019s consolidated statement of operations as a component of operating income. Goodwill recorded on the Company\u2019s consolidated balance sheet represents amounts allocated to its wholesale reporting unit which totaled $4.4 million at both September 2019 and September 2018. The Company determined that the estimated fair value of its wholesale reporting unit exceeded its carrying value at both September 2019 and September 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in operating cash flows between 2018 and 2019 if operating cash flows in 2019 was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-281", + "paragraphs": [ + "\n||||Year Ended|\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Net revenues|$ 6,146|$ 5,919|$ 5,491|\n|Gross profit|$ 3,945|$ 3,709|$ 3,364|\n|Gross profit margin percentage|64 %|63%|61 %|\n|Income from operations|$ 1,221|$ 1,158|$ 621|\n|Income from operations as a percentage of net revenues|20%|20%|11 %|\n|Provision for income taxes|$ 99|$ 1,083|$ 140|\n|Net income|$ 1,169|$ 116|$ 481|\n|Diluted net income per share|$ 4.51|$ 0.42|$ 1.71|\n|Operating cash flows|$ 1,341|$ 1,478|$ 986|\n Financial Results and Key Performance Metrics Overview The following table provides an overview of some of our key financial metrics for each of the last three fiscal years (in millions, except per share amounts, percentages and cash conversion cycle): \u2022 Net revenues: Our net revenues increased 4% in fiscal 2019 compared to fiscal 2018. This was primarily due to an increase of 7% in product revenues, partially offset by a 3% decrease in software and hardware maintenance and other services revenues. \u2022 Gross profit margin percentage: Our gross profit margin as a percentage of net revenues increased by one percentage point in fiscal 2019 compared to fiscal 2018, reflecting an increase in gross profit margin on product revenues, and, to a lesser extent, an increase in gross profit margin on hardware maintenance and other services revenues. \u2022 Income from operations as a percentage of net revenues: Our income from operations as a percentage of net revenues remained relatively flat in fiscal 2019 compared to fiscal 2018. \u2022 Provision for income taxes: Our provision for income taxes decreased significantly in fiscal 2019 compared to fiscal 2018 as significant charges were recorded in fiscal 2018 in connection with U.S. tax reform. \u2022 Net income and Diluted income per share: The increase in both net income and diluted net income per share in fiscal 2019 compared to fiscal 2018 reflect the factors discussed above. Diluted net income per share was favorably impacted by a 6% decrease in the annual weighted average number of dilutive shares, primarily due to share repurchases. \u2022 Operating cash flows: Operating cash flows decreased by 9% in fiscal 2019 compared to fiscal 2018, reflecting changes in operating assets and liabilities, partially offset by higher net income.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Number of shares available, end of year for 2019 was reduced by 300,000, What is the average annual Number of shares available, end of year for 2017-2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-282", + "paragraphs": [ + "\n||2019|2018|2017|\n|Number of shares available, beginning of year|4,489,347|3,668,954|5,385,870|\n|Newly Registered Shares under Omnibus Incentive Plan|\u2014|2,199,114|\u2014|\n|Restricted stock shares issued for new awards(1)|\u2014|(571,438 )|(480,283)|\n|Restricted stock shares forfeited(1)|105,960|91,542|184,235|\n|Restricted stock units awarded|(819,808)|(219,923 )|(351,946)|\n|Restricted stock units forfeited|96,534|64,122|288,801|\n|Shares issued for 2014 Special PSU Awards|\u2014|(658,783 )|(749,653)|\n|Shares issued for 2015 Three-Year PSU Awards|\u2014|(129,139 )|\u2014|\n|Shares issued for 2014 Three-Year PSU Awards|\u2014|\u2014|(636,723)|\n|Restricted stock units awarded for SLO Awards|(46,195)|(23,478 )|(44,254)|\n|SLO units forfeited|1,580|817|3,639|\n|Director shares granted and issued|(22,015)|(10,560 )|(15,491)|\n|Director units granted and deferred(2)|(6,262)|(16,505 )|(17,008)|\n|Shares withheld for taxes(3)|249,368|94,624|101,767|\n|Number of shares available, end of year(4)|4,048,509|4,489,347|3,668,954|\n A summary of the changes in common shares available for awards under the Omnibus Incentive Plan and Predecessor Plans\nfollows: (1) As of December 31, 2018, there were 1,478 restricted stock shares issued for new awards under the Omnibus Incentive Plan and (5,024) restricted stock shares forfeited that were not yet reflected by our Recordkeeper. The table above (shares available under the Omnibus Incentive Plan) reflects this activity as occurred, creating a reconciling difference between shares issued and number of shares available under the Omnibus Plan. (2) Director units granted and deferred include the impact of share-settled dividends earned and deferred on deferred shares. (3) The Omnibus Incentive Plan and 2005 Contingent Stock Plan permit withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards. (4) The above table excludes approximately1.2 million contingently issuable shares under the PSU awards and SLO awards, which represents the maximum number of shares that could be issued under those plans as of December 31, 2019. We record share-based incentive compensation expense in selling, general and administrative expenses and cost of sales on our Consolidated Statements of Operations for both equity-classified awards and liability-classified awards. We record a corresponding credit to additional paid-in capital within stockholders\u2019 deficit for equity-classified awards, and to either a current or non-current liability for liability-classified awards based on the fair value of the share-based incentive compensation awards at the date of grant. Total expense for the liability-classified awards continues to be remeasured to fair value at the end of each reporting period. We recognize an expense or credit reflecting the straight-line recognition, net of estimated forfeitures, of the expected cost of the program. The number of PSUs earned may equal, exceed or be less than the targeted number of shares depending on whether the performance criteria are met, surpassed or not met.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the Balance as of 31 December from 2018 to 2019 be if the amount in 2019 was $6.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-283", + "paragraphs": [ + "\n|USDm|2019|2018|\n|Partners and commercial managements|1.9|-|\n|Derivative financial instruments|0.5|3.7|\n|Tax receivables|1.5|1.2|\n|Other|2.3|2.6|\n|Balance as of 31 December|6.2|7.5|\n NOTE 11 \u2013 OTHER RECEIVABLES No significant other receivables are past due or credit impaired. The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net carrying amount in December 31, 2019 was reduced to 61,985 thousand, what would be the revised change? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-284", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Liability component:|||\n|Principal|$92,000|$115,000|\n|Less: debt discount, net of amortization|(12,776)|(20,903)|\n|Net carrying amount|$79,224|$94,097|\n|Equity component (1)|(14,555)|22,094|\n The 2022 Notes consist of the following (in thousands): (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in amount spent on other long-term liabilities from 2018 to 2019 if the value for 2018 increased by 1,000 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-285", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Deferred compensation plan asset components:|||\n|Cash surrender value of corporate-owned life insurance policies|$16,883|$13,103|\n|Fair value of mutual funds and money market funds|21,975|18,867|\n|Total|$38,858|$31,970|\n|Deferred compensation plan assets reported in:|||\n|Other long-term assets|$38,858|$31,970|\n|Deferred compensation plan liabilities reported in:|||\n|Accrued compensation and related benefits (short-term)|$425|$447|\n|Other long-term liabilities|39,665|32,283|\n|Total|$40,090|$32,730|\n Deferred Compensation Plan The Company has a non-qualified, unfunded deferred compensation plan, which provides certain key employees, including executive officers, with the ability to defer the receipt of compensation in order to accumulate funds for retirement on a tax deferred basis. The Company does not make contributions to the plan or guarantee returns on the investments. The Company is responsible for the plan\u2019s administrative expenses. Participants\u2019 deferrals and investment gains and losses remain as the Company\u2019s liabilities and the underlying assets are subject to claims of general creditors. The liabilities for compensation deferred under the plan are recorded at fair value in each reporting period. Changes in the fair value of the liabilities are included in operating expense on the Consolidated Statements of Operations. The Company manages the risk of changes in the fair value of the liabilities by electing to match the liabilities with investments in corporate-owned life insurance policies, mutual funds and money market funds that offset a substantial portion of the exposure. The investments are recorded at the cash surrender value of the corporate-owned life insurance policies, and at the fair value of the mutual funds and money market funds, which are classified as trading securities. Changes in the cash surrender value of the corporate-owned life insurance policies and the fair value of mutual fund and money market fund investments are included in interest and other income, net on the Consolidated Statements of Operations. The following table summarizes the deferred compensation plan balances on the Consolidated Balance Sheets (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the value of R&D expenses as a percentage of the cost of revenues in 2018 if cost of revenue is increased by 10%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-286", + "paragraphs": [ + "\n|||For the Year Ended December 31,|||\n||2018|2017|Change|% Change|\n|||(In millions, except percentages)|||\n|Revenues|$82.3|$50.5|$31.8|63%|\n|Cost of revenues|15.3|6.0|9.3|155%|\n|Gross profit|67.0|44.5|22.5|51%|\n|Gross margin|81%|88%|||\n|Operating expenses:|||||\n|Selling, general and administrative|32.2|28.6|3.6|13%|\n|Research and development|2.1|1.5|0.6|40%|\n|Total operating expenses|34.3|30.1|4.2|14%|\n|Other income (expense)|(4.0)|2.2|(6.2)|(282)%|\n|Income before income taxes|28.7|16.6|12.1|73%|\n|Income tax provision (benefit)|8.0|(6.2)|14.2|(229)%|\n|Net income|$20.7|$22.8|$(2.1)|(9)%|\n Year ended December 31, 2018 compared with the year ended December 31, 2017: Revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue increase is primarily due to licensing revenues, as further described in \"Item 1. Business\" - \"Licensing and Enforcement - Current Activities, Post 2013\". Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues increased largely in proportion to increase in revenues. Selling, general and administrative expenses (\"SG&A\") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 74% of total SG&A expense. Litigation expenses increased $4.2 million to $16.5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions. See \"Item 3. Legal Proceedings\". Employee headcount related expenses increased $1.8 million to $7.2 million in 2018 compared to 2017, and is primarily due to incentive bonuses earned during the year. The balance of SG&A expenses include consulting, other professional services, facilities and other administrative fees and expenses. Research and Development expenses (\"R&D\") are primarily from our Finjan Mobile security business and increased by $0.6 million to $2.1 million in 2018 compared to 2017, as we continue to position this business for future growth. Other income (expense) is primarily due to changes in the fair value of the warrant liability of $3.4 million in 2018 versus a benefit of $2.2 million in 2017, and interest expense of $0.6 million in 2018, net. We recognized an income tax expense of $8.1 million on pre-tax income of $28.7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $6.2 million in 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in pension expenses be in FY2019 from FY2018 be if the amount in FY2019 was 26 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-287", + "paragraphs": [ + "\n|\u20ac million|2017/2018|2018/2019|\n|Current service cost1|24|21|\n|Net interest expenses2|11|9|\n|Past service cost (incl. curtailments and changes)|0|0|\n|Settlements|0|0|\n|Other pension expenses|1|1|\n|Pension expenses|36|31|\n The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows: 1 Netted against employees\u2019 contributions. 2 Included therein: Interest effect from the adjustment of the asset ceiling. The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to \u20ac90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of \u20ac+247 million and the experience-based adjustments of \u20ac+4 million. It was offset by income from plan assets of \u20ac103 million and a gain of \u20ac58 million resulting from the change in the effect of the asset ceiling in the Netherlands. In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of \u20ac82 million in financial year 2018/19 (2017/18: \u20ac82 million) were recorded. These figures also include payments to statutory pension insurance. The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to \u20ac34 million (30/9/2018: \u20ac41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Time and bareboat charter revenues in Years Ended December 31, 2019 increased to 299,971, what would be the revised change from Years Ended December 31, 2018 to 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-288", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Time and bareboat charter revenues|$263,683|$213,923|\n|Voyage charter revenues(1)|33,275|83,542|\n|Contracts of affreightment revenues|58,589|68,698|\n|Total shipping revenues|$355,547|$366,163|\n Disaggregated Revenue The Company has disaggregated revenue from contracts with customers into categories which depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Consequently, the disaggregation below is based on contract type. Since the terms within these contract types are generally standard in nature, the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows. The following table shows the Company's shipping revenues disaggregated by nature of the charter arrangement for the years ended December 31, 2019 and 2018: (1) Voyage charter revenues include approximately $10,152 and $7,600 of revenue related to short-term time charter contracts for the years ended December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total operating profit of all segments in 2018 if Commercial\u2019s operating profit was $200 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-289", + "paragraphs": [ + "\n|($ in millions)||||\n|Reporting Segment|Fiscal 2018 Operating Profit|Fiscal 2017 Operating Profit|% Inc (Dec)|\n|Grocery & Snacks|$724.8|$655.4|11%|\n|Refrigerated & Frozen|479.4|445.8|8%|\n|International|86.5|(168.9)|N/A|\n|Foodservice|121.8|105.1|16%|\n|Commercial|-|202.6|(100)%|\n Segment Operating Profit (Earnings before general corporate expenses, pension and postretirement non-service income, interest expense, net, income taxes, and equity method investment earnings) Grocery & Snacks operating profit for fiscal 2018 was $724.8 million, an increase of $69.4 million, or 11%, compared to fiscal 2017. Gross profits were $21.9 million lower in fiscal 2018 than in fiscal 2017. The lower gross profit was driven by investments with retailers (i.e., trade spending reflected as a reduction of net sales), as well as higher input costs and transportation expenses, partially offset by supply chain realized productivity. The Frontera acquisition, Thanasi acquisition, and the acquisition of Angie's Artisan Treats, LLC, which occurred in September 2016, April 2017, and October 2017, respectively, contributed $47.4 million to Grocery & Snacks gross profit during fiscal 2018 through the one-year anniversaries of the acquisitions (if reached). Advertising and promotion expenses for fiscal 2018 decreased by $19.5 million compared to fiscal 2017. Operating profit of the Grocery & Snacks segment was impacted by charges totaling $4.0 million in fiscal 2018 for the impairment of our HK Anderson\u00ae , Red Fork\u00ae , and Salpica\u00ae brand assets and $68.3 million in fiscal 2017 primarily for the impairment of our Chef Boyardee\u00ae brand asset. Grocery & Snacks also incurred $11.4 million of expenses in fiscal 2018 related to acquisitions and divestitures, charges of $31.4 million in fiscal 2017 related to the pending divestiture of the Wesson\u00ae oil business, and charges of $14.1 million and $23.6 million in connection with our restructuring plans in fiscal 2018 and 2017, respectively. Refrigerated & Frozen operating profit for fiscal 2018 was $479.4 million, an increase of $33.6 million, or 8%, compared to fiscal 2017. Gross profits were $3.6 million lower in fiscal 2018 than in fiscal 2017, driven by continuing increases in input costs and transportation inflation as well as investments to drive distribution, enhanced shelf presence, and trial, partially offset by increased sales volumes and supply chain realized productivity. The acquisition of the Sandwich Bros. of Wisconsin\u00ae business contributed $4.6 million to gross profit in the segment during fiscal 2018. Advertising and promotion expenses for fiscal 2018 decreased by $23.4 million compared to fiscal 2017. Operating profit of the Refrigerated & Frozen segment was impacted by charges totaling approximately $7.7 million in fiscal 2017 related to a product recall, as well as charges of $0.1 million and $6.2 million in connection with our restructuring plans in fiscal 2018 and 2017, respectively. International operating profit for fiscal 2018 was $86.5 million, compared to an operating loss of $168.9 million for fiscal 2017. The operating loss in fiscal 2017 includes charges totaling $235.9 million for the impairment of goodwill and an intangible brand asset in our Canadian and Mexican operations. Gross profits were $18.6 million higher in fiscal 2018 than in fiscal 2017, as a result of improved price/mix, the favorable impact of foreign exchange, and the planned discontinuations of certain 33 lower-performing products. Operating profit of the International segment was impacted by charges of $1.5 million and $0.9 million in connection with our restructuring plans, in fiscal 2018 and 2017, respectively Foodservice operating profit for fiscal 2018 was $121.8 million, an increase of $16.7 million, or 16%, compared to fiscal 2017. Gross profits were $13.9 million higher in fiscal 2018 than in fiscal 2017, primarily reflecting the impact of inflation-driven increases in pricing and supply chain realized productivity, partially offset by lower sales volumes and increased input costs. Operating profit of the Foodservice segment was impacted by charges of $1.8 million in fiscal 2017 in connection with our restructuring plans. Commercial operating profit was $202.6 million in fiscal 2017. The Company sold the Spicetec and JM Swank businesses in the first quarter of fiscal 2017, recognizing pre-tax gains totaling $197.4 million. The Spicetec and JM Swank businesses comprise the entire Commercial segment following the presentation of Lamb Weston as discontinued operations. There are no further operations in the Commercial segment.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the goodwill of Analog, MEMS & Sensors Group (AMS) is increased to 15 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-290", + "paragraphs": [ + "\n||Automotive and Discrete Group (ADG)|Microcontrollers and Digital ICs Group (MDG)|Analog, MEMS & Sensors Group AMS)|Total|\n|December 31, 2017|\u2014|121|2|123|\n|Foreign currency translation|\u2014|(2)|\u2014|(2)|\n|December 31, 2018|\u2014|119|2|121|\n|Business combination|43|\u2014|\u2014|43|\n|Foreign currency translation|\u2014|(2)|\u2014|(2)|\n|December 31, 2019|43|117|2|162|\n As described in Note 7, the acquisition of Norstel resulted in the recognition of $43 million in goodwill which has been included in the ADG segment to align the goodwill of the acquired Company with the segment under which the related activities will be reported. As of the end of the third quarters of 2019 and 2018, the Company performed its annual impairment test. The Company did not elect to perform a qualitative assessment. The impairment test was conducted following a two-step process. In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value. Goodwill as at December 31, 2019 and 2018 is net of accumulated impairment losses of $102 million, of which $96 million relates to the MDG segment and $6 million to Others. In 2019, 2018 and 2017, no impairment loss was recorded by the Company.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Japanese Yen Buy position in 2019 increased to 51.4 million, what would be the revised average for December 31, 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-291", + "paragraphs": [ + "\n|||As of December 31,|||\n||2019||2018||\n||Buy (Sell)|Notional Amount|Buy (Sell)| Notional Amount|\n|Japanese Yen|$49.8|$49.8|$29.9|$29.9|\n|Philippine Peso|36.4|36.4|30.1|30.1|\n|Malaysian Ringgit|20.4|20.4|\u2014|\u2014|\n|Chinese Yuan|20.2|20.2|20.4|20.4|\n|Korean Won|18.1|18.1|20.8|20.8|\n|Czech Koruna|11.9|11.9|9.2|9.2|\n|Euro|\u2014|\u2014|13.1|13.1|\n|Other currencies - Buy|21.9|21.9|26.3|26.3|\n|Other currencies - Sell|(4.6)|4.6|(7.5)|7.5|\n||$174.1|$183.3|$142.3|$157.3|\n Foreign Currencies As a multinational business, the Company's transactions are denominated in a variety of currencies. When appropriate, the Company uses forward foreign currency contracts to reduce its overall exposure to the effects of currency fluctuations on its results of operations and cash flows. The Company's policy prohibits trading in currencies for which there are no underlying exposures and entering into trades for any currency to intentionally increase the underlying exposure. The Company primarily hedges existing assets and liabilities associated with transactions currently on its balance sheet, which are undesignated hedges for accounting purposes. As of December 31, 2019 and 2018, the Company had net outstanding foreign exchange contracts with net notional amounts of $183.3 million and $157.3 million, respectively. Such contracts were obtained through financial institutions and were scheduled to mature within one to three months from the time of purchase. Management believes that these financial instruments should not subject the Company to increased risks from foreign exchange movements because gains and losses on these contracts should offset losses and gains on the underlying assets, liabilities and transactions to which they are related. The following schedule summarizes the Company's net foreign exchange positions in U.S. dollars (in millions): Amounts receivable or payable under the contracts are included in other current assets or accrued expenses in the accompanying Consolidated Balance Sheets. For the years ended December 31, 2019, 2018 and 2017, realized and unrealized foreign currency transactions totaled a loss of $5.0 million, $8.0 million and $6.3 million, respectively. The realized and unrealized foreign currency transactions are included in other income and expenses in the Company's Consolidated Statements of Operations and Comprehensive Income.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total stock-based compensation expense from 2018 to 2019 be if the amount in 2019 was 800 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-292", + "paragraphs": [ + "\n||December 31||\n||2019|2 0 1 8|\n|U.S. $ in thousands|||\n|Research and development|123|175|\n|General and administrative|666|844|\n|Total stock-based compensation expense|789|1,019|\n NOTE 11 - STOCK CAPITAL (Cont.) Shares and warrants issued to service providers: On August 17, 2017 the Company issued to Anthony Fiorino, the former CEO of the Company, for consulting services rendered, a grant of 4,327 shares of restricted stock under the 2014 U.S. Plan, which vests in eight equal quarterly installments (starting November 17, 2017) until fully vested on the second anniversary of the date of grant. Compensation expense recorded by the Company in respect of its stock-based service provider compensation awards for the year ended December 31, 2019 and 2018 amounted to $25 and $102, respectively. On March 26, 2019, the Company issued to its legal advisor 5,908 shares of Common Stock under the 2014 U.S. Plan for certain 2018 legal services. The related compensation expense was recorded as general and administrative expense in 2018. On May 23, 2019, the Company granted to a former director, in consideration for services rendered to the Company, an option under the 2014 Global Plan to purchase up to 4,167 shares of Common Stock with an exercise price per share of $0.75. The option was fully vested and exercisable as of the date of grant. Total Stock-Based Compensation Expense: The total stock-based compensation expense, related to shares, options and warrants granted to employees, directors and service providers was comprised, at each period, as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Accumulated benefit obligation between 2018 and 2019 if the accumulated benefit obligation in 2019 was $200,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-293", + "paragraphs": [ + "\n||August 31,||\n||2019|2018|\n|Projected benefit obligation|$174,690|$161,104|\n|Accumulated benefit obligation|$161,729|$152,380|\n|Fair value of plan assets|$158,101|$151,715|\n Accumulated Benefit Obligation The following table provides information for the plans with an accumulated benefit obligation for fiscal years 2019 and 2018 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the restricted stock units between 2018 and 2019 if the restricted stock units in 2019 was $90,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-294", + "paragraphs": [ + "\n|||Fiscal Year Ended August 31,||\n||2019|2018|2017|\n|Restricted stock units|$53,766|$84,082|$42,122|\n|Employee stock purchase plan (1)|7,580|6,891|6,334|\n|Other|\u2014|7,538|88|\n|Total|$61,346|$98,511|$48,544|\n 11. Stockholders\u2019 Equity The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands): (1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the number of shares (or units) purchased by the company between August and September 2019 if the amount bought in September is increased by 50,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-295", + "paragraphs": [ + "\n|Period|(a) Total Number of Shares (or Units) Purchased|(b) Average Price Paid per Share (or Unit)|(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs|(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*|\n|July 1-31, 2019|293|$ 99.35|293|74,706|\n|August 1 - 31, 2019|39,769|107.71|39,769|34,937|\n|September 1 - 30, 2019|91|75.51|91|34,846|\n|Total|40,153|$ 107.58|40,153|34,846|\n REPURCHASE OF COMPANY SHARES The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company\u2019s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company\u2019s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company\u2019s common stock. During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to\n75,000 shares of our Company\u2019s common stock in open market or negotiated transactions. Management was\ngiven discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any\nsuch purchases.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average number of basic weighted average common shares in 2018 and 2019 if the number of shares in 2019 is decreased by 40,000,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-296", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n|Weighted average common shares\u2014basic|45,542,315|45,280,161|44,855,263|\n|Dilutive effect of stock options|32,222|33,134|31,534|\n|Dilutive effect of restricted stock|505,858|467,659|297,406|\n||46,080,395|45,780,954|45,184,203|\n 1. Description of the business and summary of significant accounting policies: (Continued) Shares of restricted stock are included in the computation of basic EPS as they vest and are included in diluted EPS, to the extent they are dilutive, determined using the treasury stock method. The following details the determination of the diluted weighted average shares:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in minimum rentals between 2018 and 2019 if the value in 2018 is $150,000 instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-297", + "paragraphs": [ + "\n||2019|2018|2017|\n|Minimum rentals|$184,587|$184,106|$185,696|\n|Contingent rentals|2,255|2,221|2,419|\n|Total rent expense|186,842|186,327|188,115|\n|Less rental expense on subleased properties|(170,651)|(162,640)|(145,728)|\n|Net rent expense|$16,191|$23,687|$42,387|\n As lessee \u2014 We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations. The components of rent expense were as follows in each fiscal year (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If network distribution revenue in 2019 was 5.0 million, what would be the percentage change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-298", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Network advertising|$22.7|$28.2|\n|Broadcast station|11.9|10.8|\n|Network distribution|4.9|4.8|\n|Other|2.3|1.6|\n|Total revenue from contracts with customers|41.8|45.4|\n|Other revenue|-|-|\n|Total Broadcasting segment revenue|$ 41.8|$ 45.4|\n Broadcasting Segment Network advertising revenue is generated primarily from the sale of television airtime for programs or advertisements. Network advertising revenue is recognized when the program or advertisement is broadcast. Revenues are reported net of agency commissions, which are calculated as a stated percentage applied to gross billings. The Network advertising contracts are generally short-term in nature. Network distribution revenue consists of payments received from cable, satellite and other multiple video program distribution systems for their retransmission of our network content. Network distribution revenue is recognized as earned over the life of the retransmission consent contract and varies from month to month. Variable fees are usage/sales based, calculated on the average number of subscribers, and recognized as revenue when the usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates. Broadcast station revenue is generated primarily from the sale of television airtime in return for a fixed fee or a portion of the related ad sales recognized by the third party. In a typical broadcast station revenue agreement, the licensee of a station makes available, for a fee, airtime on its station to a party which supplies content to be broadcast during that airtime and collects revenue from advertising aired during such content. Broadcast station revenue is recognized over the life of the contract, when the program is broadcast. The fees that we charge can be fixed or variable and the contracts that the Company enters into are generally short-term in nature. Variable fees are usage/salesbased and recognized as revenue when the subsequent usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates. Disaggregation of Revenues The following table disaggregates the Broadcasting segment's revenue by type (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the current net amount due from related parties between 2019 and 2020 if the net current amount due in 2020 was $1,500 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-299", + "paragraphs": [ + "\n||January 31, 2020|February 1, 2019|\n|Due from related parties, current|$1,618|$1,248|\n|Due to related parties, current(1)|161|158|\n|Due from related parties, net, current|$1,457|$1,090|\n Due To/From Related Parties, Net Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions): (1) Includes an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020. We also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020. Amounts included in due from related parties, net, excluding DFS and tax obligations, includes the current portion of amounts due to and due from related parties. Amounts included in due from related parties, net are generally settled in cash within 60 days of each quarter-end.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total price of nonvested share units if the weighted average grant-date fair value of cash-settled share units was $38? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-300", + "paragraphs": [ + "\n||Stock-Settled||Cash-Settled||\n|Share Units|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|\n|Nonvested share units at May 27, 2018|1.78|$34.20|0.71|$34.58|\n|Granted|0.89|$35.43|1.95|$36.37|\n|Vested/Issued|(0.72)|$33.29|(1.64)|$35.55|\n|Forfeited|(0.14)|$35.08|(0.05)|$36.07|\n|Nonvested share units at May 26, 2019|1.81|$34.89|0.97|$36.20|\n Share Unit Awards In accordance with stockholder-approved equity incentive plans, we grant awards of restricted stock units and cash-settled restricted stock units (\"share units\") to employees and directors. These awards generally have requisite service periods of three years. Under each such award, stock or cash (as applicable) is issued without direct cost to the employee. We estimate the fair value of the share units based upon the market price of our stock at the date of grant. Certain share unit grants do not provide for the payment of dividend equivalents to the participant during the requisite service period (the \"vesting period\"). For those grants, the value of the grants is reduced by the net present value of the foregone dividend equivalent payments. We recognize compensation expense for share unit awards on a straight-line basis over the requisite service period, accounting for forfeitures as they occur. All cash-settled restricted stock units are marked-to-market and presented within other current and noncurrent liabilities in our Consolidated Balance Sheets. The compensation expense for our stock-settled share unit awards totaled $23.9 million, $21.8 million, and $18.2 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $1.4 million for fiscal 2017. The tax benefit related to the stock-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $6.0 million, $7.2 million, and $7.0 million, respectively. The compensation expense for our cash-settled share unit awards totaled $17.5 million, $5.8 million, and $20.9 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $2.6 million for fiscal 2017. The tax benefit related to the cash-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $4.4 million, $1.9 million, and $8.0 million, respectively. During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.0 million cash-settled share unit awards at a grant date fair value of $36.37 per share unit to Pinnacle employees in replacement of their unvested restricted share unit awards that were outstanding as of the closing date. Included in the compensation expense described above for fiscal 2019 is expense of $18.9 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of shares of Conagra Brands common stock. Approximately $36.3 million of the fair value of the replacement share unit awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. Included in the expense for cash-settled share unit awards above is income of $6.7 million related to the mark-to-market of this liability. As of May 26, 2019, our liability for the replacement awards was $15.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since completing the Pinnacle acquisition. Post-combination expense of approximately $3.9 million, based on the market price of shares of Conagra Brands common stock as of May 26, 2019, is expected to be recognized related to the replacement awards over the remaining post-combination service period of approximately two years. The following table summarizes the nonvested share units as of May 26, 2019 and changes during the fiscal year then ended: During fiscal 2019, 2018, and 2017, we granted 0.9 million, 0.9 million, and 0.6 million stock-settled share units, respectively, with a weighted average grant date fair value of $35.43, $34.16, and $46.79 per share unit, respectively. During fiscal 2017, we granted 0.4 million cash-settled share units with a weighted average grant date fair value of $48.07 per share unit. No cash-settled share unit awards were granted in fiscal 2018. The total intrinsic value of stock-settled share units vested was $24.6 million, $18.5 million, and $27.0 million during fiscal 2019, 2018, and 2017, respectively. The total intrinsic value of cash-settled share units vested was $50.5 million, $14.2 million, and $24.0 million during fiscal 2019, 2018, and 2017, respectively. At May 26, 2019, we had $25.2 million and $4.2 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.9 years and 1.5 years, related to stock-settled share unit awards and cash-settled share unit awards, respectively Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Bookings, excluding the settlement gains of first quarter 2019 was \u20ac200 million, What would be the percentage change in Bookings, excluding the settlement gains of first quarter 2019 to second quarter? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-301", + "paragraphs": [ + "\n|||Year ended December 31,||\n|(EUR million)|2018|2019|% Change|\n|Backlog at the beginning of the year|176.3|301.5|71%|\n|New orders|942.1|1,328.9|41%|\n|Revenue|(818.1)|(1,283.9)|57%|\n|FX-effect|6.3|4.7||\n|Adjustment IFRS 15|(5.1)|\u2013||\n|Backlog as per reporting date|301.5|351.2|16%|\n|Book-to-bill ratio (new orders divided by net sales)|1.2|1.0||\n BOOKINGS The following table shows new orders levels for 2019 and the backlog for 2018: The backlog includes orders for which purchase orders or letters of intent have been accepted, typically for up to one year. Historically, orders have been subject to cancellation or rescheduling by customers. In addition, orders have been subject to price negotiations and changes in specifications as a result of changes in customers\u2019 requirements. Due to possible customer changes in delivery schedules and requirements, and to cancellations of orders, our backlog at any particular date is not necessarily indicative of actual sales for any subsequent period. For the year in total, our new bookings increased by 24% in 2019 to \u20ac1,170 million, excluding the proceeds from the settlements. The book-to-bill, as measured by orders divided by revenue, was 1.0 in 2019. Equipment bookings were led by the foundry segment, followed by logic and memory. Bookings strengthened in the course of the year, excluding the settlement gains, from \u20ac235 million in the first quarter to \u20ac270 million in the second quarter, \u20ac292 million in the third quarter and finished at a new record high of \u20ac373 million in the fourth quarter. We also finished the year with a record high order backlog of \u20ac351 million, an increase of 16% compared to the end of 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If For July 1, 2024 and beyond, the Long-term debt obligations was $1,245,523(in thousands), all else constant, what is Long-term debt obligations expressed as a percentage of Total obligations? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-302", + "paragraphs": [ + "\n||||Payments due between|||\n||Total|July 1, 2019\u2014 June 30, 2020|July 1, 2020\u2014 June 30, 2022|July 1, 2022\u2014 June 30, 2024|July 1, 2024 and beyond|\n|Long-term debt obligations (1)|$3,408,565|$147,059|$292,156|$1,045,567|$1,923,783|\n|Operating lease obligations (2)|318,851|72,853|106,394|59,441|80,163|\n|Purchase obligations|11,280|8,364|2,747|169|\u2014|\n||$3,738,696|$228,276|$401,297|$1,105,177|$2,003,946|\n Commitments and Contractual Obligations As of June 30, 2019, we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows: 1) Includes interest up to maturity and principal payments. Please see note 10 \"Long-Term Debt\" for more details. (2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Income (Loss) from Operations in Fiscal Year Ended April 27, 2019 increased to 4.8 what is the revised average for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-303", + "paragraphs": [ + "\n|(Dollars in Millions)|April 27, 2019|April 28, 2018|Net Change ($)|Net Change (%)|\n|Net Sales|$ 57.7|$ 73.2|$ (15.5)|(21.2)%|\n|Gross Profit|$ 7.8|$ 14.3|$ (6.5)|(45.5)%|\n|Income (Loss) from Operations|$ (0.3)|$ 6.0|$ (6.3)|(105.0)%|\n Interface Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. Interface segment net sales decreased $15.5 million, or 21.2%, to $57.7 million in fiscal 2019, compared to $73.2 million in fiscal 2018. Net sales decreased primarily due to the timing of a major appliance program and reduced sales volumes of legacy data-solution products. Gross Profit. Interface segment gross profit decreased $6.5 million, or 45.5%, to $7.8 million in fiscal 2019, compared to $14.3 million in fiscal 2018. Gross profit margin decreased to 13.5% in fiscal 2019 from 19.5% in fiscal 2018. The decrease primarily relates to lower sales volumes of our appliance products and lower sales volumes and unfavorable sales mix of our data solutions products, partially offset by lower cost of products purchased from Mexico as a result of the weakening of the Mexican peso. Income (Loss) From Operations. Interface segment income from operations decreased $6.3 million, or 105.0%, to a loss of $0.3 million in fiscal 2019, compared to income of $6.0 million in fiscal 2018. The decrease was due to lower gross profit.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Net increase in cash, cash equivalents, and restricted cash between 2018 and 2019 if the net increase in 2019 was $100,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-304", + "paragraphs": [ + "\n|||Fiscal Years Ended March 31,||\n||2019|2018|2017|\n|Net cash provided by (used in) operating activities (1)|$131,731|$120,761|$71,667|\n|Net cash provided by (used in) investing activities|(147,012)|102,364|(25,598)|\n|Net cash provided by (used in) financing activities|(56,657)|(55,798)|(125)|\n|Effect of foreign currency fluctuations on cash (2)|(6,990)|9,745|(1,174)|\n|Net increase (decrease) in cash, cash equivalents, and restricted cash|$(78,928)|$177,072|$44,770|\n Cash and cash equivalents decreased by $78.9 million during the year ended March 31, 2019, as compared to an increase of $177.1 million during the year ended March 31, 2018 and an increase of $44.8 million during the year ended March 31, 2017 as follows (amounts in thousands): (1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606. (2) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606. Operating Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash provided by operating activities totaled $131.7 million, $120.8 million, and $71.7 million, respectively. During fiscal year 2019, cash provided by operating activities was positively impacted by our net income of $206.6 million, a $7.7 million increase in accounts payable, and a $1.0 million decrease in accrued income taxes. Operating cash flows were negatively impacted by a $70.6 million decrease in other operating liabilities, a $42.8 million increase in inventories, an $8.9 million increase in accounts receivable, and a $4.4 million increase in prepaid expenses and other assets. The decrease in other operating liabilities was driven by a $46.3 million decrease in accruals for TOKIN anti-trust fines and a $7.8 million decrease in restructuring liabilities. The increase in inventory is due to increased customer demand. During fiscal year 2018, cash provided by operating activities was positively impacted by our net income of $254.1 million. Excluding the acquired balances from TOKIN, operating cash flows were also positively impacted by a $30.2 million decrease in accounts receivable, a $4.3 million decrease in prepaid expenses and other assets, and a $1.3 million increase in accrued income taxes. Excluding the acquired balances from TOKIN, operating cash flows were negatively impacted by a $16.1 million decrease in accounts payable and a $13.8 million increase in inventories. During fiscal year 2017, cash provided by operating activities was positively impacted by our net income of $47.2 million, a $16.8 million decrease in inventories, a $6.2 million increase in accounts payable, and a $1.7 million increase in other operating liabilities. Operating cash flows were negatively impacted by a $2.6 million increase in accounts receivable and a $1.8 million increase in prepaid expenses and other assets. Investing Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash provided by (used in) investing activities totaled $(147.0) million, $102.4 million, and $(25.6) million, respectively. During fiscal year 2019, cash used in investing activities included capital expenditures of $146.1 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Portugal, China, Thailand and Japan, as well as information technology projects in the United States and Mexico. $16.3 million of the $146.1 million in capital expenditures were related to the Customer Capacity Agreements. Additionally, the Company invested $4.0 million in the form of capital contributions to KEMET Jianghai and Novasentis. Offsetting these uses of cash, we had asset sales of $2.3 million and received dividends of $0.8 million. During fiscal year 2018, cash provided by investing activities was primarily due to $164.0 million in net cash received attributable to the bargain purchase of TOKIN. Additionally, we had proceeds from asset sales of $3.6 million and received dividends of $2.7 million. This was partially offset by capital expenditures of $65.0 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Portugal, China, Thailand and Japan, as well as for information technology projects in the United States and Mexico. In addition, the Company invested $3.0 million in the form of capital contributions to Novasentis. During fiscal year 2017, cash used in investing activities was primarily due to capital expenditures of $25.6 million, primarily related to expanding capacity at our manufacturing facilities in Mexico, Italy, Portugal, and China. Financing Cash Flow Activities During fiscal years 2019, 2018, and 2017, cash used in financing activities totaled $56.7 million, $55.8 million, and $0.1 million, respectively. During fiscal year 2019, the Company received $281.8 million in proceeds from the TOKIN Term Loan Facility, net of discount, bank issuance costs, and other indirect issuance costs, $13.4 million in proceeds from advances from customers, as described in the earlier section titled \"Customer Advances\", received proceeds on an interest free loan from the Portuguese Government of $1.1 million, and received $0.5 million in cash proceeds from the exercise of stock options. The Company made $344.5 million in payments on long term debt, including two quarterly principal payments on the Term Loan Credit Agreement of $4.3 million, for a total of $8.6 million, $323.4 million to repay the remaining balance on the Term Loan Credit Agreement, and one principal payment on the TOKIN Term Loan Facility of $12.4 million. An early payment premium on the Term Loan Credit Agreement used $3.2 million in cash. Lastly, the Company paid two quarterly cash dividends for a total of $5.8 million. During fiscal year 2018, cash used in financing activities was impacted by the following payments: (i) $353.0 million to pay off the remaining outstanding balance of the 10.5% Senior Notes, (ii) $33.9 million to repay the remaining outstanding balance of the revolving line of credit, and (iii) three quarterly principal payments on the Term Loan Credit Agreement for $4.3 million each, for a total of $12.9 million. The Company received $329.7 million in proceeds from the Term Loan Credit Agreement, net of discount, bank issuance costs, and other indirect issuance costs, received proceeds from the exercise of stock warrants and stock options for $8.8 million and $5.2 million, respectively, and received $0.3 million in proceeds on an interest free loan from the Portuguese Government. During fiscal year 2017, the Company made $0.1 million in net payments on long-term debt, had cash outflows of $1.1 million for the purchase of treasury stock, and received $1.1 million from the exercise of stock options.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in ingredients between 2018 and 2019 if the value of ingredients in 2019 increased by 100? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-305", + "paragraphs": [ + "\n|||December 31,|\n||2019|2018|\n|Ingredients|$ 1,942|$ 1,580|\n|Packaging|2,230|2,072|\n|Finished goods|2,220|2,165|\n|Total inventories, net|$ 6,392|$ 5,817|\n Note 3 \u2013 Inventories, net Inventories consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the basic shares used in per share calculation between 2017 and 2018 if the shares used in 2017 was 100,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-306", + "paragraphs": [ + "\n|||Year Ended June 30,||||\n||2019|2018|2017|2016|2015|\n|Consolidated Statements of Operations Data: ||||||\n|Net revenues|$995,789|$983,142 (2)|$607,084|$519,834|$552,940|\n|Operating income (loss) (1)|$(14,726)|$(38,210)|$6,040|$(30,029)|$(62,994)|\n|Net loss|$(25,853)|$(46,792)|$(1,744)|$(36,363)|$(71,643)|\n|Net loss per share \u2013 basic|$(0.22)|$(0.41)|$(0.02)|$(0.35)|$(0.72)|\n|Net loss per share \u2013 diluted|$(0.22)|$(0.41)|$(0.02)|$(0.35)|$(0.72)|\n|Shares used in per share calculation \u2013 basic|117,954|114,221|108,273|103,074|99,000|\n|Shares used in per share calculation \u2013 diluted|117,954|114,221|108,273|103,074|99,000|\n Item 6. Selected Financial Data The following table sets forth selected consolidated financial data for each of the fiscal years ended June 30, 2019, 2018, 2017, 2016 and 2015 derived from the Company\u2019s audited financial statements (in thousands, except per share amounts). The consolidated financial data as of and for the years ended June 30, 2015 are derived from the audited financial statements which have not been adjusted for the adoption of Accounting Standards update 2014- 09, Revenue from Contracts with Customers (Topic 606). These tables should be reviewed in conjunction with the Consolidated Financial Statements in Item 8 and related Notes, as well as Item 7, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations.\u201d Historical results may not be indicative of future results. (1) Operating income (loss) include the following operating expenses (in thousands): (2) \u00a0The significant increase in net revenues during the year ended June 30, 2018 was primarily due to the acquisitions of the Campus Fabric and Data Center Businesses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between cash and cash equivalents and Available-for-sale debt investments in 2019 if Cash and cash equivalents were $20,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-307", + "paragraphs": [ + "\n||July 27, 2019|July 28, 2018|Increase (Decrease)|\n|Cash and cash equivalents .|$11,750|$8,934|$2,816|\n|Available-for-sale debt investments|21,660|37,009|(15,349)|\n|Marketable equity securities|3|605|(602)|\n|Total|$33,413|$46,548|$(13,135)|\n Balance Sheet and Cash Flows Cash and Cash Equivalents and Investments The following table summarizes our cash and cash equivalents and investments (in millions): The net decrease in cash and cash equivalents and investments from fiscal 2018 to fiscal 2019 was primarily driven by cash returned to shareholders in the form of repurchases of common stock of $20.7 billion under the stock repurchase program and cash dividends of $6.0 billion, net cash paid for acquisitions and divestitures of $2.2 billion, a net decrease in debt of $1.1 billion, and capital expenditures of $0.9 billion. These uses of cash were partially offset by cash provided by operating activities of $15.8 billion and the timing of settlements of investments and other of $2.0 billion. In addition to cash requirements in the normal course of business, on July 9, 2019 we announced our intent to acquire Acacia Communications, Inc. (\u201cAcacia\u201d) for a purchase consideration of approximately $2.6 billion in cash. Additionally, $0.7 billion of the U.S. transition tax on accumulated earnings for foreign subsidiaries, $6.0 billion of long-term debt and $4.2 billion of commercial paper notes outstanding at July 27, 2019, are payable within the next 12 months from the balance sheet date. See further discussion of liquidity and future payments under \u201cContractual Obligations\u201d and \u201cLiquidity and Capital Resource Requirements\u201d below. We maintain an investment portfolio of various holdings, types, and maturities. We classify our investments as short-term investments based on their nature and their availability for use in current operations. We believe the overall credit quality of our portfolio is strong, with our cash equivalents and our available-for-sale debt investment portfolio consisting primarily of high quality investment-grade securities. We believe that our strong cash and cash equivalents and investments position allows us to use our cash resources for strategic investments to gain access to new technologies, for acquisitions, for customer financing activities, for working capital needs, and for the repurchase of shares of common stock and payment of dividends as discussed below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in capital additions in 2019 from 2018 for Steam Specialties be if the amount in 2019 was 55.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-308", + "paragraphs": [ + "\n||2019|2019|2018|2018|\n||Capital additions|Depreciation, amortisation and impairment|Capital additions|Depreciation and amortisation|\n||\u00a3m|\u00a3m|\u00a3m|\u00a3m|\n|Steam Specialties|57.7|35.8|27.9|30.1|\n|Electric Thermal Solutions|81.6|18.4|6.0|13.6|\n|Watson-Marlow|40.6|22.4|18.6|14.4|\n|Group total|179.9|76.6|52.5|58.1|\n 3 Segmental reporting continued Capital additions, depreciation, amortisation and impairment Capital additions include property, plant and equipment of \u00a359.0m (2018: \u00a333.5m), of which \u00a38.1m (2018: \u00a30.2m) was from acquisitions in the period, and other intangible assets of \u00a372.0m (2018: \u00a319.0m) of which \u00a360.2m (2018: \u00a39.1m) relates to acquired intangibles from acquisitions in the period. Right-of-use asset additions of \u00a348.9m occurred during the 12 month period to 31st December 2019, of which \u00a336.1m relates to additions on 1st January 2019 as a result of transition to IFRS 16, \u00a311.7m relates to new leases entered into in 2019 and \u00a31.1m from acquisitions. Capital additions split between the UK and rest of the world are UK \u00a336.8m (2018: \u00a320.1m) and rest of the world \u00a3143.1m (2018: \u00a332.4m).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Leasehold improvements in December 31, 2019 reduced to 3,137 thousand, what would be the revised change? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-309", + "paragraphs": [ + "\n|||As of December 31,||\n||Useful life in years|2019|2018|\n|Furniture and equipment|5|$1,785|$1,189|\n|Leasehold improvements (1)|5|4,074|2,776|\n|System hardware|5|1,596|1,404|\n|Office computers|3|5,309|3,745|\n|Computer and system software|3|1,451|1,385|\n|||14,215|10,499|\n|Less accumulated depreciation and amortization||(7,931)|(5,849)|\n|Property and equipment, net||$6,284|$4,650|\n Property and equipment consist of the following (in thousands): (1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years. Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If trade accounts receivable 60 to 90 days past due in 2019 was 4,000, what is the average? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-310", + "paragraphs": [ + "\n|At August 31,|2019|2018|\n|(In thousands of Canadian dollars)|$|$|\n|Less than 60 days past due|18,645|32,857|\n|60 to 90 days past due|899|3,022|\n|More than 90 days past due|3,074|4,923|\n||22,618|40,802|\n Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation\u2019s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due. The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in short-term investments between 2018 and 2019 if short-term investments in 2019 was $2,500 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-311", + "paragraphs": [ + "\n||April 26, 2019|April 27, 2018|\n|Cash and cash equivalents|$ 2,325|$ 2,941|\n|Short-term investments|1,574|2,450|\n|Total|$ 3,899|$ 5,391|\n Liquidity Our principal sources of liquidity as of April 26, 2019 consisted of cash, cash equivalents and short-term investments, cash we expect to generate from operations, and our commercial paper program and related credit facility. Cash, cash equivalents and short-term investments consisted of the following (in millions): As of April 26, 2019 and April 27, 2018, $3.7 billion and $4.5 billion, respectively, of cash, cash equivalents and short-term investments were held by various foreign subsidiaries and were generally based in U.S. dollar-denominated holdings, while $0.2 billion and $0.9 billion, respectively, were available in the U.S. The TCJA imposes a one-time transition tax on substantially all accumulated foreign earnings through December 31, 2017, and generally allows companies to make distributions of foreign earnings without incurring additional federal taxes. As a part of the recognition of the impacts of the TCJA, we have reviewed our projected global cash requirements and have determined that certain historical and future foreign earnings will no longer be indefinitely reinvested. Our principal liquidity requirements are primarily to meet our working capital needs, support ongoing business activities, fund research and development, meet capital expenditure needs, invest in critical or complementary technologies, service interest and principal payments on our debt, fund our stock repurchase program, and pay dividends, as and if declared. The principal objectives of our investment policy are the preservation of principal and maintenance of liquidity. We attempt to mitigate default risk by investing in high-quality investment grade securities, limiting the time to maturity and monitoring the counter-parties and underlying obligors closely. We believe our cash equivalents and short-term investments are liquid and accessible. We are not aware of any significant deterioration in the fair value of our cash equivalents or investments from the values reported as of April 26, 2019. Our investment portfolio has been and will continue to be exposed to market risk due to trends in the credit and capital markets. We continue to closely monitor current economic and market events to minimize the market risk of our investment portfolio. We routinely monitor our financial exposure to both sovereign and non-sovereign borrowers and counterparties. We utilize a variety of planning and financing strategies in an effort to ensure our worldwide cash is available when and where it is needed. Based on past performance and current expectations, we believe our cash and cash equivalents, investments, cash generated from operations, and ability to access capital markets and committed credit lines will satisfy, through at least the next 12 months, our liquidity requirements, both in total and domestically, including the following: working capital needs, capital expenditures, stock repurchases, cash dividends, contractual obligations, commitments, principal and interest payments on debt, and other liquidity requirements associated with our operations. We also have an automatic shelf registration statement on file with the Securities and Exchange Commission (SEC). We may in the future offer an additional unspecified amount of debt, equity and other securities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the total net revenues for fiscal 2019 is $6,000 million instead, What would be the average Total net revenues for the fiscal years 2019, 2018 and 2017? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-312", + "paragraphs": [ + "\n|||Year Ended||\n|(in millions)|March 29, 2019|March 30, 2018|March 31, 2017|\n|Enterprise Security:||||\n|Endpoint and information protection|$1,027|$983|$947|\n|Network and web security|748|782|451|\n|WSS and PKI|-|238|422|\n|Other products and services|548|551|535|\n|Total Enterprise Security|$2,323|$2,554|$2,355|\n|Consumer Cyber Safety:||||\n|Consumer security|$1,471|$1,504|$1,527|\n|Identity and information protection|937|776|137|\n|Total Consumer Cyber Safety|2,408|2,280|1,664|\n|Total net revenues|$4,731|$4,834|$4,019|\n The following table summarizes net revenues by significant product and services categories: Endpoint and information protection products include endpoint security, advanced threat protection, and information protection solutions and their related support services. Network and web security products include network security, web security, and cloud security solutions and their related support services. WSS and PKI products consist of the solutions we divested on October 31, 2017. Other products and services primarily consist of email security products, managed security services, consulting, and other professional services. Consumer security products include Norton security, Norton Secure VPN, and other consumer security solutions. Identity and information protection products include LifeLock identity theft protection and other information protection solutions. Products and service revenue information\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the deferred income tax benefit (expense) for pension plans in 2019 from 2018 be if the value for 2019 is $774 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-313", + "paragraphs": [ + "\n||||As of and for the Years Ended December 31,|||\n||2018|Recognition of Net Periodic Benefits Expense|Deferrals|Net Change in AOCL|2019|\n||||(Dollars in millions)|||\n|Accumulated other comprehensive loss:||||||\n|Pension plans:||||||\n|Net actuarial (loss) gain|$(2,973)|224|(297)|(73)|(3,046)|\n|Prior service benefit (cost)|46|(8)|9|1|47|\n|Deferred income tax benefit (expense)|754|(53)|69|16|770|\n|Total pension plans|(2,173)|163|(219)|(56)|(2,229)|\n|Post-retirement benefit plans:||||||\n|Net actuarial (loss) gain|7|\u2014|(182)|(182)|(175)|\n|Prior service (cost) benefit|(87)|16|\u2014|16|(71)|\n|Deferred income tax benefit (expense)|22|(4)|44|40|62|\n|Total post-retirement benefit plans|(58)|12|(138)|(126)|(184)|\n|Total accumulated other comprehensive loss|$(2,231)|175|(357)|(182)|(2,413)|\n Accumulated Other Comprehensive Loss-Recognition and Deferrals The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2018, items recognized as a component of net periodic benefits expense in 2019, additional items deferred during 2019 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2019. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage constitution of the commitments for operating leases for year ending 2020 among the total commitments for operating leases if the value for year ending 2020 increases by $10,000 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-314", + "paragraphs": [ + "\n||Operating Leases|Other Contractual Commitments|Total|\n|||(U.S. $ in thousands)||\n|Fiscal Period:||||\n|Year ending 2020|$38,790|$108,978|$147,768|\n|Years ending 2021 - 2024|148,021|219,342|367,363|\n|Thereafter|144,037|\u2014|144,037|\n|Total commitments|$330,848|$328,320|659,168|\n 18. Commitments The Group leases various offices in locations such as Amsterdam, the Netherlands; the San Francisco Bay Area, California, New York, New York, Austin, Texas, and Boston, Massachusetts, United States; Sydney, Australia; Manila, the Philippines; Bengaluru, India; Yokohama, Japan; and Ankara, Turkey under non-cancellable operating leases expiring within one to nine years. The leases have varying terms, escalation clauses and renewal rights. On renewal, the terms of the leases are renegotiated. The Group incurred rent expense on its operating leases of $38.6 million, $23.6 million, and $12.2 million during the fiscal years ended 2019, 2018 and 2017, respectively. Additionally, the Group has a contractual commitment for services with third-parties related to its cloud services platform and data centers. These commitments are non-cancellable and expire within two to four years. Commitments for minimum lease payments in relation to non-cancellable operating leases and purchase obligations as of June 30, 2019 were as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total fair value of all tangible assets if all the tangible assets are found to increase 25%? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-315", + "paragraphs": [ + "\n|||Estimated|\n|||Useful Life|\n||Fair value|(in years)|\n|Current assets|$534|N/A|\n|Fixed assets|23|N/A|\n|Liabilities|(88)|N/A|\n|Deferred revenue|(700)|N/A|\n|Customer relationships|600|5|\n|Core/developed technology|16,600|5|\n|Deferred tax liability, net|(4,440)|N/A|\n|Goodwill|36,514|Indefinite|\n||$49,043||\n WebLife Balance, Inc. On November 30, 2017 (the \u201cWebLife Acquisition Date\u201d), pursuant to the terms of a merger agreement, the Company acquired all shares of WebLife Balance, Inc. (\u201cWebLife\u201d), a browser isolation offerings vendor, to extend its advanced threat protection capabilities into personal email, while preserving the privacy of its users. The Company has estimated fair values of acquired tangible assets, intangible assets and liabilities at the WebLife Acquisition Date. The results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the WebLife Acquisition Date. At the WebLife Acquisition Date, the consideration transferred was $48,765, net of cash acquired of $278. Per the terms of the merger agreement, unvested stock options held by WebLife employees were canceled and exchanged for the Company\u2019s unvested awards. The fair value of $333 of these unvested options was attributed to pre-combination service and included in consideration transferred. The fair value of $1,468 was allocated to post-combination services. The unvested awards are subject to the recipient\u2019s continued service with the Company, and $1,468 is recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the merger agreement, 107 shares of the Company\u2019s common stock were deferred for certain key employees with the total fair value of $9,652 (see Note 11 \u201cEquity Award Plans\u201d), which was not included in the purchase price. The deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as stock-based compensation expense over the remaining period. Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts) The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average buildings amount for 2018 and 2019 if 2018 buildings amount was $150,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-316", + "paragraphs": [ + "\n||June 30,|||\n||2019|2018|Estimated Useful Life|\n|Land (1)|$23,243|$24,845||\n|Land improvements (1)|25,209|25,383|5 - 20 years|\n|Buildings (1)|147,220|143,918|20 - 30 years|\n|Leasehold improvements|48,478|48,060|5 - 30 years(2)|\n|Equipment and furniture|365,101|328,864|3 - 10 years|\n|Aircraft and equipment|39,293|38,761|4 - 10 years|\n|Construction in progress|12,411|39,872||\n||660,955|649,703||\n|Less accumulated depreciation|388,481|364,153||\n|Property and equipment, net|$272,474|$285,550||\n NOTE 3. PROPERTY AND EQUIPMENT The classification of property and equipment, together with their estimated useful lives is as follows: (1) Excludes assets held for sale (2) Lesser of lease term or estimated useful life The change in property and equipment in accrued liabilities was $14,315 and $15,674 for the fiscal years ended June 30, 2019 and 2018, respectively. These amounts were excluded from capital expenditures on the statements of cash flows. No impairments of property and equipment were recorded in fiscal 2019 or 2018. During the third quarter of fiscal 2019, the Company received an unsolicited offer to purchase its Houston, TX, facility. At June 30, 2019, the facility included assets with a carrying value of approximately $5,055. Although management has not committed to the sale, a sale of the facility during fiscal 2020 is likely and the Company expects to record a gain on the sale upon closing, since the offer represents full appraisal value for the facility. Therefore, the assets are considered held for sale at June 30, 2019. Also held for sale at June 30, 2019, was the Company\u2019s Elizabethtown, KY facility. During the third quarter of fiscal 2018, the Company reached a definitive agreement to sell the property for $1,300 pending an expected closing date during the second quarter of fiscal 2020. An impairment loss was recorded on this facility during fiscal 2017 as disclosed in Note 2 to the Company\u2019s consolidated financial statements. Total assets held for sale by the Company at June 30, 2019 and 2018 were $6,355 and $1,300, respectively, and were included in assets held for sale on the Company\u2019s consolidated balance sheet for each year. Those balances are not included on the above table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Gains excluded from the hedging relationship in 2019 from 2018 be if the amount in 2019 was $61 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-317", + "paragraphs": [ + "\n|||Fiscal||\n||2019|2018|2017|\n|||(in millions)||\n|Gains (losses) recorded in other comprehensive income (loss)|$ 53|$ (25)|$ (20)|\n|Gains (losses) excluded from the hedging relationship (1)|66|21|(58)|\n Foreign Currency Exchange Rate Risk As part of managing the exposure to changes in foreign currency exchange rates, we utilize cross-currency swap contracts and foreign currency forward contracts, a portion of which are designated as cash flow hedges. The objective of these contracts is to minimize impacts to cash flows and profitability due to changes in foreign currency exchange rates on intercompany and other cash transactions. We expect that significantly all of the balance in accumulated other comprehensive income (loss) associated with the cash flow hedge-designated instruments addressing foreign exchange risks will be reclassified into the Consolidated Statement of Operations within the next twelve months. During fiscal 2015, we entered into cross-currency swap contracts with an aggregate notional value of \u20ac1,000 million to reduce our exposure to foreign currency exchange rate risk associated with certain intercompany loans. Under the terms of these contracts, which have been designated as cash flow hedges, we make interest payments in euros at 3.50% per annum and receive interest in U.S. dollars at a weighted-average rate of 5.33% per annum. Upon the maturity of these contracts in fiscal 2022, we will pay the notional value of the contracts in euros and receive U.S. dollars from our counterparties. In connection with the cross-currency swap contracts, both counterparties to each contract are required to provide cash collateral. At fiscal year end 2019, these cross-currency swap contracts were in an asset position of $19 million and were recorded in other assets on the Consolidated Balance Sheet. The cross-currency swap contracts were in a liability position of $100 million and were recorded in other liabilities on the Consolidated Balance Sheet at fiscal year end 2018. At fiscal year end 2019 and 2018, collateral received from or paid to our counterparties approximated the derivative positions and was recorded in accrued and other current liabilities (when the contracts are in an asset position) or prepaid expenses and other current assets (when the contracts are in a liability position) on the Consolidated Balance Sheets. The impacts of these cross-currency swap contracts were as follows: (1) Gains and losses excluded from the hedging relationship are recognized prospectively in selling, general, and administrative expenses and are offset by losses and gains generated as a result of re-measuring certain intercompany loans to the U.S. dollar.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of Josh Silverman's beneficial ownership as a percentage of Larry N. Feinberg's beneficial ownership if the latter's beneficial ownership increased by 100,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-318", + "paragraphs": [ + "\n|Name and address of Beneficial Owner|Amount of Beneficial Ownership|Percent of Beneficial Ownership|\n|Garo H. Armen (1)|4,741,323 (2)|36%|\n|Robert B. Stein (1)|502,500 (3)|4%|\n|Khalil Barrage (1)|380,000 (4)|3%|\n|Alexander K. Arrow (1)|671,799 (5)|6%|\n|Larry N. Feinberg 808 North St., Greenwich, CT 06831|800,000 (6)|7%|\n|Brian J. Corvese (1)|145,000 (7)|1%|\n|David A. Lovejoy|668,037 (8)|6%|\n|Josh Silverman (1)|140,000 (9)|1%|\n|Strategic Bio Partners LLC (10) 777 Third Avenue 30th Floor New York, NY 10017|1,895,945 (11)|17%|\n|All directors and executive officers as a group (6 persons)|6,580,622 (12)|44%|\n Security Ownership of Certain Beneficial Owners and Management The following table summarizes the beneficial owners of more than 5% of the Company\u2019s voting securities and the securities of the Company beneficially owned by the Company\u2019s directors and officers as of April 27, 2020.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the Total cash and cash equivalent in 2019 from 2018 be if the amount in 2019 was $170.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-319", + "paragraphs": [ + "\n||31 March 2019|31 March 2018|\n||$M|$M|\n|Cash at bank and in hand|134.3|67.2|\n|Short-term deposits|37.8|52.8|\n|Total cash and cash equivalent|172.1|120.0|\n 21 Cash and Cash Equivalents Cash at bank earns interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods of between one day and three months, depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in non-GAAP gross profit between 2017 and 2019, as a % of the total gross profit for 2018 if the value for 2018 was $153,849? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-320", + "paragraphs": [ + "\n||For the year ended December 31,|||\n|(in thousands, except percentages and per share data)|2019|2018|2017|\n|Non-GAAP gross profit|$168,242|$163,376|$153,849|\n|Non-GAAP gross margin|82.0%|84.6%|85.6%|\n|Non-GAAP operating loss|$(8,689)|$(4,325)|$(16,440)|\n|Non-GAAP operating margin|(4.2)%|(2.2)%|(9.1)%|\n|Non-GAAP net loss|$(9,460)|$(4,548)|$(16,594)|\n|Non-GAAP net loss per share|$(0.09)|$(0.04)|$(0.18)|\n|Free cash flow|$(3,924)|$12,201|$(3,418)|\n Free cash flow Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.\n\nHowever, our calculation of free cash flow may not be comparable to similar measures used by other companies. We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.\n\nOur management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures. We monitor the following non-GAAP financial measures:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Fair value at the end of the year in 2019 was 15,000 thousands what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-321", + "paragraphs": [ + "\n||Year Ended December 31,||\n||2019|2018|\n||$|$|\n|Fair value at the beginning of the year|12,026|30,749|\n|Fair value on acquisition/issuance|\u2014|2,330|\n|Unrealized gain (loss) included in earnings|26,900|(21,053)|\n|Realized loss included in earnings|(25,559)|\u2014|\n|Settlements|(13,367)|\u2014|\n|Fair value at the end of the year|\u2014|12,026|\n Stock purchase warrants Prior to the 2019 Brookfield Transaction, Teekay held 15.5 million common unit warrants (or the Brookfield Transaction Warrants) issued by Altera to Teekay in connection with the 2017 Brookfield Transaction (see Note 4) and 1,755,000 warrants to purchase common units of Altera issued to Teekay in connection with Altera's private placement of Series D Preferred Units in June 2016 (or the Series D Warrants). In May 2019, Teekay sold to Brookfield all of the Company\u2019s remaining interests in Altera, which included, among other things, both the Brookfield Transaction Warrants and Series D Warrants. Changes in fair value during the years ended December 31, 2019 and 2018 for the Company\u2019s Brookfield Transaction Warrants and the Series D Warrants, which were measured at fair value using significant unobservable inputs (Level 3), are as follows: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in interest income in 2018/2019 from 2017/2018 be if the amount in 2018/2019 was 30 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-322", + "paragraphs": [ + "\n|\u20ac million|2017/2018|2018/2019|\n|Interest income|27|29|\n|thereof finance leases|(0)|(0)|\n|thereof from post-employment benefits plans|(5)|(7)|\n|thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39):|(16)|(12)|\n|Interest expenses|\u2212163|\u2212148|\n|thereof finance leases|(\u221251)|(\u221249)|\n|thereof from post-employment benefits plans|(\u221216)|(\u221215)|\n|thereof from financial instruments of the measurement categories according to IFRS9 (previous year: IAS39)|(\u221279)|(\u221269)|\n|Interest result|\u2212136|\u2212119|\n 9. Net interest income/interest expenses The interest result can be broken down as follows: Interest income and interest expenses from financial instruments are assigned to the measurement categories according to IFRS 9 on the basis of the underlying transactions. The interest expenses included here (of the measurement categories in accordance with IFRS 9) primarily include interest expenses for issued bonds (including the Commercial Paper Programme) of \u20ac41 million (2017/18: \u20ac55 million) and for liabilities to banks of \u20ac19 million (2017/18: \u20ac12 million). The decline in interest expenses was primarily the result of more favourable refinancing terms.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the notional amount of sold forward contracts between 2018 and 2019 if the notional amount of sold forward contracts in 2019 was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-323", + "paragraphs": [ + "\n||July 27, 2019||July 28, 2018||\n||Notional Amount|Fair Value|Notional Amount|Fair Value|\n|Forward contracts:|||||\n|Purchased|$2,239|$14|$1,850|$(2)|\n|Sold|$1,441|$(14)|$845|$2|\n Foreign Currency Exchange Risk Our foreign exchange forward contracts outstanding at fiscal year-end are summarized in U.S. dollar equivalents as follows (in millions): At July 27, 2019 and July 28, 2018, we had no option contracts outstanding. We conduct business globally in numerous currencies. The direct effect of foreign currency fluctuations on revenue has not been material because our revenue is primarily denominated in U.S. dollars. However, if the U.S. dollar strengthens relative to other currencies, such strengthening could have an indirect effect on our revenue to the extent it raises the cost of our products to non-U.S. customers and thereby reduces demand. A weaker U.S. dollar could have the opposite effect. However, the precise indirect effect of currency fluctuations is difficult to measure or predict because our revenue is influenced by many factors in addition to the impact of such currency fluctuations Approximately 70% of our operating expenses are U.S.-dollar denominated. In fiscal 2019, foreign currency fluctuations, net of hedging, decreased our combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, as compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased our combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, as compared with fiscal 2017. To reduce variability in operating expenses and service cost of sales caused by non-U.S.-dollar denominated operating expenses and costs, we may hedge certain forecasted foreign currency transactions with currency options and forward contracts. These hedging programs are not designed to provide foreign currency protection over long time horizons. In designing a specific hedging approach, we consider several factors, including offsetting exposures, significance of exposures, costs associated with entering into a particular hedge instrument, and potential effectiveness of the hedge. The gains and losses on foreign exchange contracts mitigate the effect of currency movements on our operating expenses and service cost of sales. We also enter into foreign exchange forward and option contracts to reduce the short-term effects of foreign currency fluctuations on receivables and payables that are denominated in currencies other than the functional currencies of the entities. The market risks associated with these foreign currency receivables, investments, and payables relate primarily to variances from our forecasted foreign currency transactions and balances. We do not enter into foreign exchange forward or option contracts for speculative purposes\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If consumer revenue in 2019 was 100,000 million, what would be the change from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-324", + "paragraphs": [ + "\n||||(dollars in millions) Increase/(Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Consumer|$ 91,056|$ 89,762|$ 1,294|1.4%|\n|Business |31,443|31,534|(91)|(0.3)|\n|Corporate and other |9,812|9,936|(124)|(1.2)|\n|Eliminations |(443)|(369)|(74)|20.1|\n|Consolidated Revenues|$131,868|$130,863|$ 1,005|0.8|\n Consolidated Revenues Consolidated revenues increased $1.0 billion, or 0.8%, during 2019 compared to 2018, primarily due to an increase in revenues at our Consumer segment, partially offset by decreases in revenues at our Business segment and Corporate and other. Revenues for our segments are discussed separately below under the heading \u201cSegment Results of Operations.\u201d Corporate and other revenues decreased $124 million, or 1.2%, during 2019 compared to 2018, primarily due to a decrease of $232 million in revenues within Verizon Media.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the purchase obligations for fiscal year are now $50.8 million, what is the percentage of purchase obligations out of total obligations in 2020? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-325", + "paragraphs": [ + "\n||Total|Fiscal year 2020|Fiscal years 2021-2022|Fiscal years 2023-2024|Thereafter|\n||||(in millions)|||\n|Notes|$1,898.3|$57.3|$541.7|$422.3|$877.0|\n|Term loan|533.8|18.0|515.8|\u2014|\u2014|\n|Operating lease obligations|409.8|75.4|115.3|92.1|127.0|\n|Purchase obligations|82.7|47.8|17.0|11.7|6.2|\n|Deferred compensation obligations|60.3|5.0|9.2|8.8|37.3|\n|Pension obligations|25.5|2.4|4.6|4.6|13.9|\n|Asset retirement obligations|10.4|6.7|1.1|1.2|1.4|\n|Total (1)|$3,020.8|$212.6|$1,204.7|$540.7|$1,062.8|\n CONTRACTUAL OBLIGATIONS The following table summarizes our significant financial contractual obligations at January 31, 2019, and the effect such obligations are expected to have on our liquidity and cash flows in future periods. (1) This table generally excludes amounts already recorded on the balance sheet as current liabilities, certain purchase obligations as discussed below, long term deferred revenue, and amounts related to income tax liabilities for uncertain tax positions, since we cannot predict with reasonable reliability the timing of cash settlements to the respective taxing authorities (see Part II, Item 8, Note 5, \u201cIncome Taxes\u201d in the Notes to Consolidated Financial Statements). Notes consist of the Notes issued in December 2012, June 2015 and June 2017. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion.. Term loan consists of the Term Loan Agreement entered into on December 17, 2018 as described above. Operating lease obligations consist primarily of obligations for facilities, net of sublease income, computer equipment and other equipment leases Purchase obligations are contractual obligations for purchase of goods or services and are defined as agreements that are enforceable and legally binding on Autodesk and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum, or variable price provisions; and the approximate timing of the transaction. Purchase obligations relate primarily to enterprise subscription agreements, IT infrastructure costs, and marketing costs Deferred compensation obligations relate to amounts held in a rabbi trust under our non-qualified deferred compensation plan. See Part II, Item 8, Note 7, \u201cDeferred Compensation,\u201d in our Notes to Consolidated Financial Statements for further information regarding this plan. Pension obligations relate to our obligations for pension plans outside of the U.S. See Part II, Item 8, Note 15, \u201cRetirement Benefit Plans,\u201d in our Notes to Consolidated Financial Statements for further information regarding these obligations. Asset retirement obligations represent the estimated costs to bring certain office buildings that we lease back to their original condition after the termination of the lease Purchase orders or contracts for the purchase of supplies and other goods and services are not included in the table above. We are not able to determine the aggregate amount of such purchase orders that represent contractual obligations, as purchase orders may represent authorizations to purchase rather than binding agreements. Our purchase orders are based on our current procurement or development needs and are fulfilled by our vendors within short time horizons. We do not have significant agreements for the purchase of supplies or other goods specifying minimum quantities or set prices that exceed our expected requirements for three months. In addition, we have certain software royalty commitments associated with the shipment and licensing of certain products. The expected timing of payment of the obligations discussed above is estimated based on current information. Timing of payments and actual amounts paid may be different depending on the time of receipt of goods or services or changes to agreed upon amounts for some obligations. We provide indemnifications of varying scopes and certain guarantees, including limited product warranties. Historically, costs related to these warranties and indemnifications have not been significant, but because potential future costs are highly variable, we are unable to estimate the maximum potential impact of these guarantees on our future results of operations\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average number of Outstanding shares as per january 1 2018 and 2019 if Outstanding shares as per january 1 2019 was 50,000,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-326", + "paragraphs": [ + "\n||2018|2019|\n|As per January 1:|||\n|Issued shares|62,297,394|56,297,394|\n|Treasury shares|6,157,241|6,978,496|\n|Outstanding shares|56,140,153|49,318,898|\n|Changes during the year:|||\n|Cancellation of treasury shares|6,000,000|5,000,000|\n|Share buybacks|7,242,734|950,902|\n|Treasury shares used for share based performance programs|421,479|498,224|\n|As per December 31:|||\n|Issued shares|56,297,394|51,297,394|\n|Treasury shares|6,978,496|2,431,174|\n|Outstanding shares|49,318,898|48,866,220|\n SHARE INFORMATION On December 31, 2019, the total number of issued common shares of ASMI amounted to 51,297,394 compared to 56,297,394 at year-end 2018. The decrease was the result of the cancellation of 5 million treasury shares that was approved by the Annual General Meeting of Shareholders (AGM) on May 20, 2019, and became effective on July 23, 2019. On December 31, 2019, we had 48,866,220 outstanding common shares excluding 2,431,174 treasury shares. This compared to 49,318,898 outstanding common shares and 6,978,496 treasury shares at year-end 2018. Besides the cancellation of 5 million treasury shares in July 2019, the change in the number of treasury shares in 2019 was the result of approximately 951,000 repurchased shares and approximately 498,000 treasury shares that were used as part of share based payments. On December 31, 2019, 48,583,340 of the outstanding common shares were registered with our transfer agent in the Netherlands, ABN AMRO Bank NV; and 282,880 were registered with our transfer agent in the United States, Citibank, NA, New York. On February 25, 2020, ASMI announced that it will propose to the AGM 2020 the cancellation of 1.5 million treasury shares, as the number of 2.4 million treasury shares held at that date was more than sufficient to cover our outstanding options and restricted/performance shares.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the number of opened or refitted unites in the centres from 2018 to 2019 be if the number in 2018 was 250 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-327", + "paragraphs": [ + "\n||Notes|2019|201|\n|Leasing activity|A|||\n|\u2014 number||205|24|\n|\u2014 new rent||\u00a326m|\u00a339m|\n|\u2014 new rent relative to previous passing rent||+1%|+6%|\n|Investment by customers|B|\u00a3125m|\u00a3144m|\n|Rental uplift on rent reviews settled|C|+6%|+7%|\n|Occupancy (EPRA basis)|D|94.9%|96.7%|\n|\u2014 of which, occupied by tenants trading\u00a0in administration||2.8%|2.0%|\n|Unexpired lease term|E|6.3 years|7.2 year|\n|Footfall|F|+0.3%|\u20131.6%|\n|Retailer sales|G|\u20131.6%|\u20132.3%|\n|Net promoter score|H|75|7|\n|Gross value added of community investment|I|\u00a34.8bn|\u00a34.8b|\n|Carbon emission intensity reduction|J|15%|17%|\n Operational performance A Leasing activity We agreed 205 long-term leases in 2019, amounting to \u00a326 million annual rent, at an average of 1 per cent above previous passing rent (like-for-like units) and in line with valuers\u2019 assumptions. On a net effective basis (net of rent frees and incentives), rents were also 1 per cent ahead of previous rents. The upside from these new lettings added to like-for-like net rental income but was lower in magnitude than the negative impacts from administrations and CVAs and increased vacancy (see financial review on pages 30 to 37). Our customers continue to focus on increasing their space in prime, high footfall retail and leisure destinations. Significant activity in 2019 included: \u2014pureplay online brands starting to open stores to increase their physical presence. Morphe, the digital native cosmetics brand, opened three of its six UK stores at intu Victoria Centre, intu Eldon Square and Manchester Arndale, and AliExpress, the consumer platform of Alibaba, opened its first store in Europe at intu Xanad\u00fa \u2014Harrods taking its first shopping centre store, launching a new beauty concept, H Beauty, at intu Lakeside \u2014a new flagship store for Zara at St David\u2019s, Cardiff, where it is moving into the centre from the high street. This follows the recent upsizing of stores at intu Trafford Centre and intu Lakeside \u2014leisure brands increasing their space with Puttshack to open its fourth venue at intu Watford, following its successful opening at intu Lakeside. Namco is expanding its range of attractions at intu Metrocentre with Clip \u2018n Climb and the first Angry Birds Adventure Golf in the UK and Rock Up is taking space at intu Lakeside \u2014international fashion brands continuing to expand in the UK with Spanish brand Mango due to open at intu Watford a B Investment by customers In the year, 256 units opened or refitted in our centres (2018: 262 stores), representing around 8 per cent of our 3,300 units. Our customers have invested around \u00a3125 million in these stores, which we believe is a significant demonstration of their long-term commitment to our centres. C Rent reviews We settled 159 rent reviews in 2019 for new rents totalling \u00a345 million, an average uplift of 6 per cent on the previous rents. D Occupancy Occupancy was 94.9 per cent, in line with June 2019 (95.1 per cent), but a reduction against 31 December 2018 (96.7 per cent), impacted by units closed in the first half of 2019 from tenants who went into administration or through a CVA process in 2018. This had a 3.7 per cent negative impact on like-for-like net rental income in 2019 from both rents foregone and increased void costs. E Weighted average unexpired lease term The weighted average unexpired lease term was 6.3 years (31 December 2018: 7.2 years) illustrating the longevity of our income streams. The reduction against the prior year was primarily due to new lease terms on department stores that have been through a CVA or administration process. F Footfall Footfall in our centres increased by 0.3 per cent in the year. UK footfall was flat, significantly outperforming the Springboard footfall monitor for shopping centres which was down on average by 2.5 per cent. We believe this highlights the continued attraction of our compelling destinations against the wider market. In Spain, footfall was up by 3.5 per cent. G Retailer sales Estimated retailer sales in our UK centres, which totalled \u00a35.2 billion in 2019, were down 1.6 per cent, impacted by some larger space users who have had difficulties and been through CVAs and those brands who operate successful multichannel models where in-store sales figures take no account of the benefit of the store to online sales. This compares favourably to the British Retail Consortium (BRC), where non-food retailer sales in-store were down 3.1 per cent on average in 2019. The ratio of rents to estimated sales for standard units remained stable in 2019 at 12.0 per cent. This does not take into account the benefit to the retailer of their multichannel business, such as click and collect. H Net promoter score Our net promoter score, a measure of visitor satisfaction, ran consistently high throughout 2019 averaging 75, an increase of 2 over 2018. Visitor satisfaction is paramount to a shopper\u2019s likelihood to visit, which in turn drives footfall and extended dwell time. I Gross value of community investment Gross value added, the measure of the economic contribution of intu to the local communities in the UK, remained stable in the year at \u00a34.8 billion. J Carbon emission intensity reduction Annual reduction in carbon emission intensity has reduced in 2019. This is due to our continued focus on energy efficiency to reduce our overall energy demand each year, supported by the ongoing greening of the electricity grid as we become less reliant on coal and increase our renewable generation. Our 2020 target was to reduce carbon emission intensity by 50 per cent, against a 2010 baseline. We reached this target three years ahead of plan and at the end of 2019, our reduction total was 69 per cent.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the total accrued expenses between 2019 and 2020 if the total in 2020 was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-328", + "paragraphs": [ + "\n||January 31, 2020|February 1, 2019|\n|Accrued employee related expenses|$845|$780|\n|Accrued partner liabilities|181|207|\n|Customer deposits|247|239|\n|Other(1)|878|438|\n|Total|$2,151|$1,664|\n O. Accrued Expenses and Other Accrued expenses and other as of the periods presented consisted of the following (table in millions) (1) Other primarily consists of litigation accrual, leases accrual, income tax payable and indirect tax accrual. Accrued partner liabilities primarily relate to rebates and marketing development fund accruals for channel partners, system vendors and systems integrators. Accrued partner liabilities also include accruals for professional service arrangements for which VMware intends to leverage channel partners to directly fulfill the obligation to its customers. As of January 31, 2020, other included $237 million litigation accrual related to Cirba patent and trademark infringement lawsuit and $155 million accrual for amounts owed to dissenting shareholders in connection with the Pivotal acquisition. Refer to Note E and Note B, respectively, for more information.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "When cloud services and license support deferred revenue in 2018 is now changed to $7,420 million, what is the average cloud services and license support deferred revenue from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-329", + "paragraphs": [ + "\n|||May 31,|\n|(in millions)|2019|2018|\n|Cloud services and license support|$7,340|$7,265|\n|Hardware|635|645|\n|Services|360|404|\n|Cloud license and on-premise license|39|27|\n|Deferred revenues, current|8,374|8,341|\n|Deferred revenues, non-current (in other non-current liabilities)|669|625|\n|Total deferred revenues|$9,043|$8,966|\n 9. DEFERRED REVENUES Deferred revenues consisted of the following: Deferred cloud services and license support revenues and deferred hardware revenues substantially represent customer payments made in advance for cloud or support contracts that are typically billed in advance with corresponding revenues generally being recognized ratably over the contractual periods. Deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed. Deferred cloud license and on-premise license revenues typically resulted from customer payments that related to undelivered products and services or specified enhancements. In connection with our acquisitions, we have estimated the fair values of the cloud services and license support performance obligations assumed from our acquired companies. We generally have estimated the fair values of these obligations assumed using a cost build-up approach. The cost build-up approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin. The sum of the costs and operating profit approximates, in theory, the amount that we would be required to pay a third party to assume these acquired obligations. These aforementioned fair value adjustments recorded for obligations assumed from our acquisitions reduced the cloud services and license support deferred revenues balances that we recorded as liabilities from these acquisitions and also reduced the resulting revenues that we recognized or will recognize over the terms of the acquired obligations during the post-combination periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the overall proportion of employee stock options and employee stock purchases over total stock-based compensation expense in 2019 if the expense related to employee stock options was $1.5 million?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-330", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Research, development and other related costs|$14,643|$13,168|$13,277|\n|Selling, general and administrative|16,911|17,843|20,185|\n|Total stock-based compensation expense|$31,554|$31,011|$33,462|\n Stock-based Compensation Expense The following table sets forth our stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017 (in thousands): Stock-based compensation awards include employee stock options, restricted stock awards and units, and employee stock purchases. For the year ended December 31, 2019, stock-based compensation expense was $31.6 million, of which $0.2 million related to employee stock options, $29.1 million related to restricted stock awards and units and $2.3 million related to employee stock purchases. For the year ended December 31, 2018, stock-based compensation expense was $31.0 million, of which $0.4 million related to employee stock options, $28.0 million related to restricted stock awards and units and $2.6 million related to employee stock purchases. The increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average year-over-year percentage increase of total ARRs from 2018 to 2019, if the year-over-year percentage increase for 2018 was 18% instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-331", + "paragraphs": [ + "\n||December 31,||\n|(in millions, except percentages)|2019|2018|\n|Total ARR|$179.5|$162.6|\n|Year-over-year percentage increase|10%|20%|\n|Subscription ARR|$113.9|$95.9|\n|Year-over-year percentage increase|19%|32%|\n|Perpetual license support ARR|$65.6|$66.7|\n|Year-over-year percentage increase (decrease)|(2)%|6%|\n Annual Recurring Revenue Beginning with the fourth quarter of 2018, we began monitoring a new operating metric, total annual recurring revenue (\u201cTotal ARR\u201d), which is defined as the annualized value of all recurring revenue contracts active at the end of a reporting period. Total ARR includes the annualized value of subscriptions (\u201cSubscription ARR\u201d) and the annualized value of software support contracts related to perpetual licenses (\u201cPerpetual license support ARR\u201d) active at the end of a reporting period and does not include revenue reported as perpetual license or professional services in our consolidated statement of operations. We are monitoring these metrics because they align with how our customers are increasingly purchasing our solutions and how we are managing our business. These ARR measures should be viewed independently of revenue, unearned revenue, and customer arrangements with termination rights as ARR is an operating metric and is not intended to be combined with or replace those items. ARR is not an indicator of future revenue and can be impacted by contract start and end dates and renewal rates. ARR metrics as of December 31, 2019 and 2018 were as follows (unaudited):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Beginning balance between 2017 and 2018 if the beginning balance in 2017 was $300 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-332", + "paragraphs": [ + "\n|||Year Ended March 31,||\n||2019|2018|2017|\n|Beginning balance|$436.0|$398.5|$220.7|\n|Increases related to acquisitions|329.7|\u2014|193.3|\n|Decreases related to settlements with tax authorities|(8.3)|(0.1)|(11.7)|\n|Decreases related to statute of limitation expirations|(16.2)|(10.9)|(7.6)|\n|Increases related to current year tax positions|27.8|30.3|26.3|\n|Increases (decreases) related to prior year tax positions|(5.6)|18.2|(22.5)|\n|Ending balance|$763.4|$436.0|$398.5|\n The following table summarizes the activity related to the Company's gross unrecognized tax benefits from April 1, 2016 to March 31, 2019 (amounts in millions): As of March 31, 2019 and March 31, 2018, the Company had accrued interest and penalties related to tax contingencies of $88.1 million and $80.8 million, respectively. Interest and penalties charged to operations for the years ended March 31, 2018 and 2017 related to the Company's uncertain tax positions were $5.4 million and $5.8 million, respectively. Previously accrued interest and penalties that were released during the year ended March 31, 2019 were $37.5 million. The total amount of gross unrecognized tax benefits was $763.4 million and $436.0 million as of March 31, 2019 and March 31, 2018, respectively, of which $664.4 million and $436.0 million is estimated to impact the Company's effective tax rate, if recognized. The Company estimates that it is reasonably possible unrecognized tax benefits as of March 31, 2019 could decrease by approximately $50.0 million in the next 12 months. Positions that may be resolved include various U.S. and non-U.S. matters.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the amount of money for share repurchase in 2019 October if the share price is 80 dollars?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-333", + "paragraphs": [ + "\n|Period|Total number of Shares Purchased|Average Price Paid per Share|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs|Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs|\n|October 1 - October 31, 2019|13,425|$78.21|13,425|$48,950,059|\n|November 1 - November 30, 2019|245,454|76.95|245,454|30,062,919|\n|December 1 - December 31, 2019|185,973|80.95|185,973|15,008,242|\n|Total|444,852||444,852||\n In the following table, we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended December 31, 2019. All repurchases related to the share repurchase program were made on\nthe open market. During the year ended December 31, 2019, we repurchased a total of 1,640,055 shares at an average price per share of $70.65 under our publicly-announced share repurchase program. In January 2020, our Board of Directors authorized the Company to repurchase up to an aggregate of $50 million of the Company\u2019s common stock.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Accumulated other comprehensive (income) loss for Pension between 2018 and 2019 if the Accumulated other comprehensive (income) loss in 2018 was $18,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-334", + "paragraphs": [ + "\n||Pension||Other Benefits||\n||2019|2018|2019|2018|\n|Net actuarial loss (gain)|$16,864|$15,691|$(793)|$(879)|\n|Prior service cost|1,325|1,413|\u2014|\u2014|\n|Accumulated other comprehensive (income) loss|$18,189|$17,104|$(793)|$(879)|\n Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands): Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in customer incentives between 2018 and 2019 if customer incentive in 2018 was $1,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-335", + "paragraphs": [ + "\n|NON-CURRENT|Note|30 June 2019 $'000|30 June 2018 $'000|\n|Customer incentives|6(b)|1,091|1,145|\n|Capitalised transaction costs||3,359|5,490|\n|Contract costs|6(c)|448|-|\n|Total other assets - non-current||4,898|6,635|\n 6 Other assets (continued) (a) Security deposits Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees. (b) Customer incentives Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract. (c) Contract Costs From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the cost of goods sold (COGS) in 2017 if the net revenue was $4,250 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-336", + "paragraphs": [ + "\n||||As of and for the Years ended December 31,|||\n||2019(1)(8)|2018(2)|2017(3)|2016(4)|2015(5)|\n|Operations data:||||||\n|Net revenues|$ 5,366.8|$ 5,191.2|$ 4,607.5|$ 3,789.9|$ 3,582.4|\n|Gross profit|3,427.1|3,279.5|2,864.8|2,332.4|2,164.6|\n|Income from operations|1,498.4|1,396.4|1,210.2|1,054.6|1,027.9|\n|Net earnings(6)|1,767.9|944.4|971.8|658.6|696.1|\n|Per share data:||||||\n|Basic earnings per share|$ 17.02|$ 9.15|$ 9.51|$ 6.50|$ 6.92|\n|Diluted earnings per share|$ 16.82|$ 9.05|$ 9.39|$ 6.43|$ 6.85|\n|Dividends declared per share|$ 1.9000|$ 1.7000|$ 1.4625|$ 1.2500|$ 1.0500|\n|Balance sheet data:||||||\n|Cash and cash equivalents|$ 709.7|$ 364.4|$ 671.3|$ 757.2|$ 778.5|\n|Working capital(7)|(505.4)|(200.4)|(140.4)|(25.0)|126.2|\n|Total assets|18,108.9|15,249.5|14,316.4|14,324.9|10,168.4|\n|Current portion of long-term debt|602.2|1.5|800.9|401.0|6.8|\n|Long-term debt, net of current portion|4,673.1|4,940.2|4,354.6|5,808.6|3,264.4|\n|Stockholders\u2019 equity|9,491.9|7,738.5|6,863.6|5,788.9|5,298.9|\n ITEM 6 | SELECTED FINANCIAL DATA You should read the table below in conjunction with \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and our Consolidated Financial Statements and related notes included in this Annual Report (amounts in millions, except per share data). (1) \u00a0Includes results from the acquisitions of Foundry from April 18, 2019, ComputerEase from August 19, 2019, iPipeline from August 22, 2019, and Bellefield from December 18, 2019; and the results from the Imaging businesses through disposal on February 5, 2019 and Gatan through disposal on October 29, 2019. (2) \u00a0Includes results from the acquisitions of Quote Software from January 2, 2018, PlanSwift Software from March 28, 2018, Smartbid from May 8, 2018, PowerPlan, Inc. from June 4, 2018, ConceptShare from June 7, 2018, BillBlast from July 10, 2018 and Avitru from December 31, 2018. (3) \u00a0Includes results from the acquisitions of Phase Technology from June 21, 2017, Handshake Software, Inc. from August 4, 2017, Workbook Software A/S from September 15, 2017 and Onvia, Inc. from November 17, 2017. (4) \u00a0Includes results from the acquisitions of CliniSys Group Ltd. from January 7, 2016, PCI Medical Inc. from March 17, 2016, GeneInsight Inc. from April 1, 2016, iSqFt Holdings Inc. (d/b/a ConstructConnect) from October 31, 2016, UNIConnect LC from November 10, 2016 and Deltek, Inc. from December 28, 2016. (5) \u00a0Includes results from the acquisitions of Strata Decision Technologies LLC from January 21, 2015, SoftWriters Inc. from February 9, 2015, Data Innovations LLC from March 4, 2015, On Center Software LLC from July 20, 2015, RF IDeas Inc. from September 1, 2015, Atlantic Health Partners LLC from September 4, 2015, Aderant Holdings Inc. from October 21, 2015, Atlas Database Software Corp. from October 26, 2015; and the results from the Black Diamond Advanced Technologies through disposal on March 20, 2015 and Abel Pumps through disposal on October 2, 2015. (6) \u00a0The Company recognized an after tax gain of $687.3 in connection with the dispositions of the Imaging businesses and Gatan during 2019. The Tax Cuts and Jobs Act of 2017 (\u201cthe Tax Act\u201d) was signed into U.S. law on December 22, 2017, which was prior to the end of the Company\u2019s 2017 reporting period and resulted in a one-time net income tax benefit of $215.4. (7) \u00a0Net working capital equals current assets, excluding cash, less total current liabilities, excluding debt. (8) \u00a0In 2019 working capital includes the impact of the increase in income taxes payable of approximately $200.0 due to the taxes incurred on the gain on sale of Gatan, and the adoption of Accounting Standards Codification (\u201cASC\u201d) Topic 842, Leases (\u201cASC 842\u201d) which resulted in an increase to current liabilities of $56.8 as of December 31, 2019. The other balance sheet accounts impacted due to the adoption of ASC 842 are set forth in Note 16 of the Notes to Consolidated Financial Statements included in this Annual Report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018 be if the amount in 2019 was 170.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-337", + "paragraphs": [ + "\n||2019|2018|\n|Profit for the period attributable to equity holders as reported under IFRS (\u00a3m)|166.6|223.1|\n|Items excluded from adjusted operating profit disclosed above (\u00a3m)|37.7|(34.2)|\n|Tax effects on adjusted items (\u00a3m)|(8.5)|(5.0)|\n|Adjusted profit for the period attributable to equity holders (\u00a3m)|195.8|183.9|\n|Weighted average shares (million)|73.7|73.6|\n|Basic adjusted earnings per share|265.7p|250.0p|\n|Diluted weighted average shares (million)|73.9|73.8|\n|Diluted adjusted earnings per share|264.9p|249.1p|\n Adjusted earnings per share Basic adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the weighted average number of shares. Diluted adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the diluted weighted average number of shares. Basic and diluted EPS calculated on an IFRS profit basis are included in Note 10.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Reserve for uncollectible accounts in 2019 reduced to 897 thousand what would be the increase/ (decrease) in Reserve for uncollectible accounts from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-338", + "paragraphs": [ + "\n||Year Ended December 31,||\n|(In thousands)|2019|2018|\n|Non-current deferred tax assets:|||\n|Reserve for uncollectible accounts|$1,194|$1,164|\n|Accrued vacation pay deducted when paid|4,152|4,371|\n|Accrued expenses and deferred revenue|9,839|12,848|\n|Net operating loss carryforwards|86,535|76,659|\n|Pension and postretirement obligations|80,245|84,786|\n|Share-based compensation|693|9|\n|Derivative instruments|5,868|(825)|\n|Financing costs|176|189|\n|Tax credit carryforwards|6,077|6,411|\n||194,779|185,612|\n|Valuation allowance|(6,680)|(9,158)|\n|Net non-current deferred tax assets|188,099|176,454|\n|Non-current deferred tax liabilities:|||\n|Goodwill and other intangibles|(66,271)|(82,992)|\n|Basis in investment|(5)|(12)|\n|Partnership investments|(16,138)|(14,425)|\n|Property, plant and equipment|(278,712)|(267,154)|\n||(361,126)|(364,583)|\n|Net non-current deferred taxes|$(173,027)|$(188,129)|\n Deferred Taxes The components of the net deferred tax liability are as follows: Deferred income taxes are provided for the temporary differences between assets and liabilities recognized for financial reporting purposes and assets and liabilities recognized for tax purposes. The ultimate realization of deferred tax assets depends upon taxable income during the future periods in which those temporary differences become deductible. To determine whether deferred tax assets can be realized, management assesses whether it is more likely than not that some portion or all of the deferred tax assets will not be realized, taking into consideration the scheduled reversal of deferred tax liabilities, projected future taxable income and tax-planning strategies. Consolidated and its wholly owned subsidiaries, which file a consolidated federal income tax return, estimates it has available federal NOL carryforwards as of December 31, 2019 of $349.5 million and related deferred tax assets of $73.4 million. The federal NOL carryforwards for tax years beginning after December 31, 2017 of $60.7 million and related deferred tax assets of $12.8 million can be carried forward indefinitely. The federal NOL carryforwards for the tax years prior to December 31, 2017 of $288.8 million and related deferred tax assets of $60.6 million expire in 2026 to 2035. ETFL, a nonconsolidated subsidiary for federal income tax return purposes, estimates it has available NOL carryforwards as of December 31, 2019 of $1.0 million and related deferred tax assets of $0.2 million. ETFL\u2019s federal NOL carryforwards are for the tax years prior to December 31, 2017 and expire in 2021 to 2024. We estimate that we have available state NOL carryforwards as of December 31, 2019 of $758.5 million and related deferred tax assets of $16.7 million. The state NOL carryforwards expire from 2020 to 2039. Management believes that it is more likely than not that we will not be able to realize state NOL carryforwards of $80.3 million and related deferred tax asset of $5.2 million and has placed a valuation allowance on this amount. The related NOL carryforwards expire from 2020 to 2037. If or when recognized, the tax benefits related to any reversal of the valuation allowance will be accounted for as a reduction of income tax expense. The enacted Tax Act repeals the federal alternative minimum tax (\u201cAMT\u201d) regime for tax years beginning after December 31, 2017. We have available AMT credit carryforwards as of December 31, 2019 of $1.5 million, which will be fully refundable with the filing of the 2019 federal income tax return in 2020. We estimate that we have available state tax credit carryforwards as of December 31, 2019 of $7.7 million and related deferred tax assets of $6.1 million. The state tax credit carryforwards are limited annually and expire from 2020 to 2029. Management believes that it is more likely than not that we will not be able to realize state tax carryforwards of $1.8 million and related deferred tax asset of $1.5 million and has placed a valuation allowance on this amount. The related state tax credit carryforwards expire from 2020 to 2024. If or when recognized, the tax benefits related to any reversal of the valuation allowance will be accounted for as a reduction of income tax expense.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the value of the revenue from the non-core segment from North America as a percentage of the total revenue earned in North America in 2019 if the total revenue is instead $400,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-339", + "paragraphs": [ + "\n|Year Ended December 31, 2019 Revenues|On-net|Off-net|Non-core|Total|\n|North America|$319,330|$131,815|$422|$451,567|\n|Europe|72,320|16,323|53|88,696|\n|Asia Pacific|4,615|778|\u2014|5,393|\n|Latin America|488|15|\u2014|503|\n|Total|$396,753|$148,931|$475|$546,159|\n|Year Ended December 31, 2018 Revenues|On-net|Off-net|Non-core|Total|\n|North America|$299,021|$128,510|$572|$428,103|\n|Europe|72,958|15,918|62|88,938|\n|Asia Pacific|2,562|576|\u2014|3,138|\n|Latin America|14|\u2014|\u2014|14|\n|Total|$374,555|$145,004|$634|$520,193|\n|Year Ended December 31, 2017 Revenues|On-net|Off-net|Non-core|Total|\n|North America|$278,714|$122,683|$797|$402,194|\n|Europe|66,588|14,867|41|81,496|\n|Asia Pacific|1,143|342|\u2014|1,485|\n|Total|$346,445|$137,892|$838|$485,175|\n 10. Geographic information: Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing the Company\u2019s performance. The Company has one operating segment. Revenues are attributed to regions based on where the services are provided. Below are the Company\u2019s service revenues and long lived assets by geographic region (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Audit-Related Fees in 2019 increased to 81 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-340", + "paragraphs": [ + "\n|Fees (in thousands of U.S. dollars)|2019|2018|\n|Audit Fees (1)|2,723|2,529|\n|Audit-Related Fees (2)|33|59|\n|Tax Fees (3)|23|32|\n|Total|2,779|2,620|\n Item 16C. Principal Accountant Fees and Services Our principal accountant for 2019 and 2018 was KPMG LLP, Chartered Professional Accountants. The following table shows the fees Teekay and our subsidiaries paid or accrued for audit and other services provided by KPMG LLP for 2019 and 2018. (1) Audit fees represent fees for professional services provided in connection with the audits of our consolidated financial statements and effectiveness of internal control over financial reporting, reviews of our quarterly consolidated financial statements and audit services provided in connection with other statutory or regulatory filings for Teekay or our subsidiaries including professional services in connection with the review of our regulatory filings for public offerings of our subsidiaries. Audit fees for 2019 and 2018 include approximately $928,300 and $859,000, respectively, of fees paid to KPMG LLP by Teekay LNG that were approved by the Audit Committee of the Board of Directors of the general partner of Teekay LNG. Audit fees for 2019 and 2018 include approximately $588,200 and $517,000, respectively, of fees paid to KPMG LLP by our subsidiary Teekay Tankers that were approved by the Audit Committee of the Board of Directors of Teekay Tankers. (2) Audit-related fees consisted primarily of accounting consultations, employee benefit plan audits, services related to business acquisitions, divestitures and other attestation services. (3) For 2019 and 2018, tax fees principally included corporate tax compliance fees. The Audit Committee has the authority to pre-approve audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees. Engagements for proposed services either may be separately pre-approved by the Audit Committee or entered into pursuant to detailed pre-approval policies and procedures established by the Audit Committee, as long as the Audit Committee is informed on a timely basis of any engagement entered into on that basis. The Audit Committee separately pre-approved all engagements and fees paid to our principal accountants in 2019 and 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Property and equipment, net in 2019 was 3,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-341", + "paragraphs": [ + "\n|December 31,|||\n||2019|2018|\n|Computer equipment and purchased software|$3,011|$3,167|\n|Machinery and equipment|699|821|\n|Furniture and fixtures|1,115|1,113|\n|Leasehold improvements (1)|3,897|3,897|\n|Total|8,722|8,998|\n|Less accumulated depreciation and amortization (1)|(7,496)|(6,655)|\n|Property and equipment, net|$1,226|$2,343|\n Property and Equipment Property and equipment are as follows (in thousands): (1) In the fourth quarter 2019, the Company announced its decision to exit the San Jose California facility (\u201cSJ Facility\u201d) by March 31, 2020. The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020. As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Gross carrying amount: Capitalized software development costs in December 31, 2019 increased to 51,914 what is the revised increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-342", + "paragraphs": [ + "\n||||As of December 31, 2019||\n||Gross carrying amount|Amortization period|Accumulated amortization|Net carrying amount|\n|Capitalized software development costs|$ 49,909|3 years|$ (35,622)|$ 14,287|\n|Total capitalized software development costs|$ 49,909||$ (35,622)|$ 14,287|\n||||As of December 31, 2018||\n||Gross carrying amount|Amortization period|Accumulated amortization|Net carrying amount|\n|Capitalized software development costs|$ 45,677|3 years|$ (32,784)|$ 12,893|\n|Total capitalized software development costs|$ 45,677||$ (32,784)|$ 12,893|\n Capitalized software development costs consisted of the following (in thousands): The Company capitalized software development costs of $8.8 million, $8.8 million and $6.2 million during the years ended December 31, 2019, 2018 and 2017, respectively. Amortized expense for capitalized software development costs was $7.0 million, $5.9 million and $5.0 million during the years ended December 31, 2019, 2018 and 2017, respectively. Amortization of capitalized software development costs is classified within cost of revenue in the consolidated statements of operations and comprehensive loss. During the year ended December 31, 2019, the Company retired $4.6 million of fully amortized capitalized software development costs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Total stock-based compensation expense in 2018 was 57 million, what would be the average in 2018 and 2017? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-343", + "paragraphs": [ + "\n|||Year Ended||\n||January 3, 2020|December 28, 2018|December 29, 2017|\n|||(in millions)||\n|Total stock-based compensation expense|$52|$44|$43|\n|Tax benefits recognized from stock-based compensation|13|11|17|\n Plan Summaries As of January 3, 2020, the Company had stock-based compensation awards outstanding under the following plans: the 2017 Omnibus Incentive Plan, 2006 Equity Incentive Plan, as amended, and the 2006 Employee Stock Purchase Plan, as amended (\"ESPP\"). Leidos issues new shares upon the issuance of the vesting of stock units or exercising of stock options under these plans. In fiscal 2017, stockholders approved the 2017 Omnibus Incentive Plan which provides the Company and its affiliates' employees, directors and consultants the opportunity to receive various types of stock-based compensation awards, such as stock options, restricted stock units and performance-based awards, as well as cash awards. The Company grants service-based awards that generally vest or become exercisable 25% a year over four years or cliff vest in three years. As of January 3, 2020, 4.4 million shares of Leidos' stock were reserved for future issuance under the 2017 Omnibus Incentive Plan and the 2006 Equity Incentive Plan. The Company offers eligible employees the opportunity to defer restricted stock units into an equity-based deferred equity compensation plan, the Key Executive Stock Deferral Plan (\"KESDP\"). Prior to 2013, the Company offered an additional opportunity for deferrals into the Management Stock Compensation Plan (\"MSCP\"). Benefits from these plans are payable in shares of Leidos' stock that are held in a trust for the purpose of funding shares to the plans' participants. Restricted stock units deferred under the KESDP are counted against the total shares available for future issuance under the 2017 Omnibus Incentive Plan. All awards under the MSCP are fully vested and the plan does not provide for a maximum number of shares available for future issuance. The Company's ESPP allows eligible employees to purchase shares of Leidos' stock at a discount of up to 15% of the fair market value on the date of purchase. During the first half of fiscal 2018 and 2017, the discount was 5% of the fair market value on the date of purchase, thereby resulting in the ESPP being non-compensatory. Effective the second half of fiscal 2018, the Company increased the discount to 10% of the fair market value on the date of purchase, resulting in the ESPP being compensatory. During fiscal 2019, 2018 and 2017, $25 million, $11 million and $10 million, respectively, was received from ESPP plan participants for the issuance of Leidos' stock. A total of 4.2 million shares remain available for future issuance under the ESPP. Stock-based compensation and related tax benefits recognized under all plans were as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average current provision for 2018 and 2019 if the current provision in 2019 decreased by 10 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-344", + "paragraphs": [ + "\n||2019|2018|\n|Current:|||\n|Federal|$8|$ (869)|\n|Foreign|196|-|\n|State|99|(124)|\n|Current provision|303|(993)|\n|Deferred:|||\n|Federal|-|10,702|\n|Foreign|(247 )|267|\n|State|-|1,200|\n|Deferred (benefit) tax|(247 )|12,169|\n|Total provision|$56|$11,176|\n 13. Income Taxes On December 22, 2017, the legislation commonly known as the Tax Cuts and Jobs Act (the \u201cTCJA\u201d or the \u201cAct\u201d) was enacted into law. The Act made comprehensive changes to the U.S. tax code, including, but not limited to: (1) reducing the U.S. federal corporate tax rate from 35% to 21%; (2) changing rules related to uses and limitations of net operating loss carry-forwards created in tax years beginning after December 31, 2017 as well as the repeal of the current carryback provisions for net operating losses arising in tax years ending after December 31, 2017; (3) immediate full expensing of certain qualified property; (4) creating a new limitation on deductible interest expense; (5) eliminating the corporate alternative minimum tax; (6) repeal of the deduction for income attributable to domestic production activities; and (7) changes in the manner in which international operations are taxed in the U.S. including a mandatory one- time transition tax on the accumulated untaxed earnings of foreign subsidiaries of U.S. shareholders. In response to the TCJA, the U.S. Securities and Exchange Commission (\u201cSEC\u201d) staff issued Staff Accounting Bulletin No. 118 (\u201cSAB 118\u201d), which provides guidance on accounting for the tax effects of TCJA. The purpose of SAB 118 was to address any uncertainty or diversity of view in applying ASC Topic 740, Income Taxes in the reporting period in which the TCJA was enacted. SAB 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company\u2019s financial statements for the reporting period which include the enactment date. SAB 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. For the year ended April 30, 2018, the Company recorded a provisional decrease in its deferred tax assets and liabilities for the reduction in the federal tax rate with a corresponding adjustment to the valuation allowance. During the year ended April 30, 2019, the Company completed the accounting for the tax effects of the TCJA with no material changes to the provisional estimate recorded in prior periods. The TCJA also established the Global Intangible Low-Taxed Income (\u201cGILTI\u201d) provisions that impose a tax on foreign income in excess of a deemed return on tangible assets on foreign corporations. The Company does not anticipate being subject to GILTI due to the sale of Gillam in Fiscal 2018 and the treatment of FEI-Asia as a disregarded entity for U.S. tax purposes. The provision for income taxes consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the number of shares under scheme under the 2019 Grant from the 2018 Grant be if the amount in 2019 was 60,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-345", + "paragraphs": [ + "\n||2015 Grant|2016 Grant|2017 Grant|2018 Grant|2019 Grant|\n|Grant date|11th June|5th April|26th May|4th April|15th May|\n|Mid market share price at grant date|3,460.0p|3,550.0p|5,256.0p|5,560.0p|8,161.0p|\n|Number of employees|15|13|12|12|12|\n|Shares under scheme|70,290|69,890|62,356|60,899|60,626|\n|Vesting period|3 years|3 years|3 years|3 years|3 years|\n|Probability of vesting|71.5%|70.8%|73.1%|73.5%|74.1%|\n|Fair value|2,473.9p|2,513.4p|3,842.1p|4,084.4p|6,048.9p|\n Performance Share Plan The relevant disclosures in respect of the Performance Share Plan grants are set out below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the interest expense for 4.50% Senior Notes due September 2023 was increased to 20.9(in millions) for Year 2019, For the year 2019, what is the interest expense for Senior Notes due from 2020-2023 inclusive? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-346", + "paragraphs": [ + "\n|||Year Ended December 31,||2019 vs. 2018|2018 vs. 2017|\n|(In millions)|2019|2018|2017|Change|Change|\n|Interest expense on our various debt instruments:||||||\n|Term Loan A due July 2017(1)|$ \u2014|$ \u2014|$ 3.6|$ \u2014|$ (3.6)|\n|Term Loan A due July 2022(2)|6.8|\u2014|\u2014|6.8|\u2014|\n|Term Loan A due July 2023(3)|8.5|8.9|18.6|(0.4)|(9.7)|\n|Revolving credit facility due July 2023(3)|1.4|1.9|2.4|(0.5)|(0.5)|\n|6.50% Senior Notes due December 2020(4)|25.4|28.1|28.1|(2.7)|\u2014|\n|4.875% Senior Notes due December 2022|21.5|21.5|21.5|\u2014|\u2014|\n|5.25% Senior Notes due April 2023|23.1|23.1|23.0|\u2014|0.1|\n|4.50% Senior Notes due September 2023|20.7|21.8|21.0|(1.1)|0.8|\n|5.125% Senior Notes due December 2024|22.4|22.4|22.3|\u2014|0.1|\n|5.50% Senior Notes due September 2025|22.4|22.4|22.3|\u2014|0.1|\n|4.00% Senior Notes due December 2027(4)|1.7|\u2014|\u2014|1.7|\u2014|\n|6.875% Senior Notes due July 2033|31.1|31.0|31.0|0.1|\u2014|\n|Other interest expense|19.4|18.2|18.3|1.2|(0.1)|\n|Less: capitalized interest|(8.4)|(6.3)|(10.3)|(2.1)|4.0|\n|Less: interest income|(11.9)|(15.1)|(17.6)|3.2|2.5|\n|Total|$ 184.1|$ 177.9|$ 184.2|$ 6.2|$ (6.3)|\n Interest expense, net includes the stated interest rate on our outstanding debt, as well as the net impact of capitalized interest, interest income, the effects of terminated interest rate swaps and the amortization of capitalized senior debt issuance costs and credit facility fees, bond discounts, and terminated treasury locks. Interest expense, net for the years ended December 31, was as follows: (1) We repaid the notes upon maturity in July 2017. (2) On August 1, 2019, Sealed Air Corporation, on behalf of itself and certain of its subsidiaries, and Sealed Air Corporation (US) entered into an amendment to its existing senior secured credit facility with Bank of America, N.A., as agent, and the other financial institutions party thereto. The amendment provided for a new incremental term facility in an aggregate principal amount of up to $475 million, to be used, in part, to finance the acquisition of Automated. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details. (3) On July 12, 2018, the Company and certain of its subsidiaries entered into a third amended and restated credit agreement with respect to its existing senior secured credit facility. See Note 14, \u201cDebt and Credit Facilities,\u201d of the Notes to Consolidated Financial Statements for further details. (4) In November 2019, the Company issued $425 million of 4.00% Senior Notes due 2027 and used the proceeds to retire the existing $425 million of 6.50% Senior Notes due 2020. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Amortization of intangible assets acquired in business combinations in 2019 increases by 10%, what is the revised increase / (decrease) compared to 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-347", + "paragraphs": [ + "\n|||Fiscal year|\n|(in millions of \u20ac)|2019|2018|\n|Real Estate Services|145|140|\n|Corporate items|(562)|631|\n|Centrally carried pension expense|(264)|(423)|\n|Amortization of intangible assets acquired in business combinations|(1,133)|(1,164)|\n|Eliminations, Corporate Treasury and other reconciling items|(215)|(318)|\n|Reconciliation to Consolidated financial Statements|(2,028)|(1,135)|\n A.3.10 Reconciliation to Consolidated Financial Statements The negative swing in Corporate items was mainly due to large positive effects in fiscal 2018 \u2013 the gain of \u20ac 900 million resulting from the transfer of Siemens\u2019 shares in Atos SE to Siemens Pension- Trust e. V. and the gain of \u20ac 655 million from the sale of OSRAM Licht AG shares. These effects substantially outweighed a positive result in fiscal 2019 from the measurement of a major asset retirement obligation, which was previously reported in Centrally managed portfolio activities. Severance charges within Corporate items were \u20ac 99 million (\u20ac 159 million in fiscal 2018).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If sales and marketing Share-based Compensation in 2018 was 401 thousands, what would be the average sales and marketing Share-based Compensation for 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-348", + "paragraphs": [ + "\n|||Year ended March 31,||\n|(In thousands)|2019|2018|2017|\n|Product development|$1,478|$1,306|$1,545|\n|Sales and marketing|469|371|360|\n|General and administrative|2,429|3,011|522|\n|Total share-based compensation expense|$4,376|$4,688|$2,427|\n 14. Share-based Compensation We may grant non-qualified stock options, incentive stock options, SSARs, restricted shares, and restricted share units under our shareholder-approved 2016 Stock Incentive Plan (the 2016 Plan) for up to 2.0 million common shares, plus 957,575 common shares, the number of shares that were remaining for grant under the 2011 Stock Incentive Plan (the 2011 Plan) as of the effective date of the 2016 Plan, plus the number of shares remaining for grant under the 2011 Plan that are forfeited, settled in cash, canceled or expired. The maximum aggregate number of restricted shares or restricted share units that may be granted under the 2016 Plan is 1.25 million. We may distribute authorized but unissued shares or treasury shares to satisfy share option and appreciation right exercises or restricted share and performance share awards. For stock options and SSARs, the exercise price must be set at least equal to the closing market price of our common shares on the date of grant. For stock options and SSARs, the exercise price must be stock options and SSARs. The maximum term of stock option and SSAR awards is seven years from the date of grant. Stock option and SSARs awards vest over a period established by the Compensation Committee of the Board of Directors. SSARs may be granted in conjunction with, or independently from, stock option grants. SSARs granted in connection with a stock option are exercisable only to the extent that the stock option to which it relates is exercisable and the SSARs terminate upon the termination or exercise of the related stock option grants. Restricted shares and restricted share units, whether time-vested or performance-based, may be issued at no cost or at a purchase price that may be below their fair market value, but are subject to forfeiture and restrictions on their sale or other transfer. Performance-based awards may be conditioned upon the attainment of specified performance objectives and other conditions, restrictions, and contingencies. Restricted shares and restricted share units have the right to receive dividends, or dividend equivalents in the case of restricted share units, if any, upon vesting, subject to the same forfeiture provisions that apply to the underlying awards. Subject to certain exceptions set forth in the 2016 Plan, for awards to employees, no performance-based restricted shares or restricted share units shall be based on a restriction period of less than one year, and any time-based restricted shares or restricted share units shall have a minimum restriction period of three years. We record compensation expense related to stock options, stock-settled stock appreciation rights, restricted shares, and performance shares granted to certain employees and non-employee directors based on the fair value of the awards on the grant date. The fair value of restricted share and performance share awards is based on the closing price of our common shares on the grant date. The fair value of stock option and stock-settled appreciation right awards is estimated on the grant date using the Black-Scholes-Merton option pricing model, which includes assumptions regarding the risk-free interest rate, dividend yield, life of the award, and the volatility of our common shares. The following table summarizes the share-based compensation expense for options, SSARs, restricted and performance awards included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in prepaid expenses between 2018 and 2019 if prepaid expenses in 2019 were $20 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-349", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Property records database|$60.1|$59.9|\n|Contract assets|37.8|17.0|\n|Right-of-use assets|26.4|\u2014|\n|Deferred compensation plan related assets|15.2|11.1|\n|Unbilled receivables|3.5|5.0|\n|Prepaid expenses|8.1|18.3|\n|Unrealized gains on interest rate swaps|\u2014|6.2|\n|Other|7.7|4.3|\n|Other non-current assets|$158.8|$121.8|\n (11) Other Non-Current Assets Other non-current assets consist of the following (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the amount of capital additions for the UK as a percentage of the group total in 2019 be if the amount in the UK was 40.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-350", + "paragraphs": [ + "\n||2019|2019|2018|2018|\n||Capital additions|Depreciation, amortisation and impairment|Capital additions|Depreciation and amortisation|\n||\u00a3m|\u00a3m|\u00a3m|\u00a3m|\n|Steam Specialties|57.7|35.8|27.9|30.1|\n|Electric Thermal Solutions|81.6|18.4|6.0|13.6|\n|Watson-Marlow|40.6|22.4|18.6|14.4|\n|Group total|179.9|76.6|52.5|58.1|\n 3 Segmental reporting continued Capital additions, depreciation, amortisation and impairment Capital additions include property, plant and equipment of \u00a359.0m (2018: \u00a333.5m), of which \u00a38.1m (2018: \u00a30.2m) was from acquisitions in the period, and other intangible assets of \u00a372.0m (2018: \u00a319.0m) of which \u00a360.2m (2018: \u00a39.1m) relates to acquired intangibles from acquisitions in the period. Right-of-use asset additions of \u00a348.9m occurred during the 12 month period to 31st December 2019, of which \u00a336.1m relates to additions on 1st January 2019 as a result of transition to IFRS 16, \u00a311.7m relates to new leases entered into in 2019 and \u00a31.1m from acquisitions. Capital additions split between the UK and rest of the world are UK \u00a336.8m (2018: \u00a320.1m) and rest of the world \u00a3143.1m (2018: \u00a332.4m).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Employee separation costs between 2017 and 2018 if Employee separation costs in 2018 was $40 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-351", + "paragraphs": [ + "\n|||For The Years Ended March 31,||\n||2019|2018|2017|\n|Restructuring||||\n|Employee separation costs|$65.3|$1.2|$39.1|\n|Gain on sale of assets|\u2014|(4.4)|\u2014|\n|Impairment charges|3.6|\u2014|12.6|\n|Contract exit costs|(4.7)|0.7|44.1|\n|Other|(0.3)|\u2014|2.8|\n|Legal contingencies|(30.2)|\u2014|\u2014|\n|Non-restructuring contract exit costs and other|\u2014|20.0|\u2014|\n|Total|$33.7|$17.5|$98.6|\n Note 4. Special Charges and Other, Net The following table summarizes activity included in the \"special charges and other, net\" caption on the Company's consolidated statements of income (in millions): The Company continuously evaluates its existing operations in an attempt to identify and realize cost savings opportunities and operational efficiencies. This same approach is applied to businesses that are acquired by the Company and often the operating models of acquired companies are not as efficient as the Company's operating model which enables the Company to realize significant savings and efficiencies. As a result, following an acquisition, the Company will from time to time incur restructuring expenses; however, the Company is often not able to estimate the timing or amount of such costs in advance of the period in which they occur. The primary reason for this is that the Company regularly reviews and evaluates each position, contract and expense against the Company's strategic objectives, long-term operating targets and other operational priorities. Decisions related to restructuring activities are made on a \"rolling basis\" during the course of the integration of an acquisition whereby department managers, executives and other leaders work together to evaluate each of these expenses and make recommendations. As a result of this approach, at the time of an acquisition, the Company is not able to estimate the future amount of expected employee separation or exit costs that it will incur in connection with its restructuring activities. The Company's restructuring expenses during the fiscal year ended March 31, 2019 were related to the Company's most recent business acquisitions, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs and intangible asset impairment charges. The impairment charges in the fiscal year ended March 31, 2019 were primarily recognized as a result of writing off intangible assets purchased from Microsemi prior to the close of the acquisition and other intangible assets that were impaired as a result of changes in the combined product roadmaps after the acquisition that affected the use and life of the assets. Additional costs will be incurred in the future as additional synergies or operational efficiencies are identified in connection with the Microsemi transaction and other previous acquisitions. The Company is not able to estimate the amount of such future expenses at this time. During fiscal 2018, the Company incurred expenses including non-restructuring contract exit costs of $19.5 million for fees associated with transitioning from the public utility provider in Oregon to a lower cost direct access provider. The fee is paid monthly and will depend on the amount of actual energy consumed by the Company's wafer fabrication facility in Oregon over the next five years. In connection with the transition to a direct access provider, the Company signed a ten-year supply agreement to purchase monthly amounts of energy that are less than the current average usage and priced on a per mega watt hour published index rate in effect at those future dates. Also during fiscal 2018, the Company incurred $1.2 million of employee separation costs in connection with the acquisition of Atmel. The Company's restructuring expenses during fiscal 2017 were related to the Company's acquisitions of Atmel and Micrel, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs, contract exit costs, other operating expenses and intangible asset impairment losses. The impairment charges in fiscal 2017 were recognized as a result of changes in the combined product roadmaps after the acquisition of Atmel that affected the use and life of these assets. At March 31, 2017, these activities were substantially complete. All of the Company's restructuring activities occurred in its semiconductor products segment. The Company incurred $115.2 million in costs since the start of fiscal 2016 in connection with employee separation activities, of which $65.3 million, $1.2 million and $39.1 million was incurred during the fiscal years ended March 31, 2019, 2018 and 2017, respectively. The Company could incur future expenses as additional synergies or operational efficiencies are identified. The Company is not able to estimate future expenses, if any, to be incurred in employee separation costs. The Company has incurred $40.8 million in costs in connection with contract exit activities since the start of fiscal 2016 which includes $4.7 million of income incurred for the year ended March 31, 2019 and $0.7 million and $44.1 million of costs incurred for the years ended March 31, 2018 and 2017, respectively. The amounts recognized during the fiscal year ended March 31, 2019 were primarily related to vacated lease liabilities. While the Company expects to incur further acquisition-related contract exit expenses, it is not able to estimate the amount at this time. In the three months ended June 30, 2017, the Company completed the sale of an asset it acquired as part of its acquisition of Micrel for proceeds of $10.0 million and the gain of $4.4 million is included in the gain on sale of assets in the above table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage change in the borrowings (including interest) that matures within 1 year from 2018 to 2019 if the amount in 2019 is now (300.0) million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-352", + "paragraphs": [ + "\n||||||2019|\n|\u00a3m|Within 1 year|1\u20132 years|2\u20135 years|Over 5 years|Total|\n|Borrowings (including interest)|(249.5)|(1,091.3)|(2,600.9)|(1,716.1)|(5,657.8)|\n|Finance lease obligations|(5.3)|(5.3)|(14.3)|(104.8)|(129.7)|\n|Other financial liabilities|(15.4)|\u2013|\u2013|(1.2)|(16.6)|\n|Net derivative payments|(34.3)|(28.8)|(78.4)|(222.9)|(364.4)|\n||(304.5)|(1,125.4)|(2,693.6)|(2,045.0)|(6,168.5)|\n|||||||\n||||||2018|\n|\u00a3m|Within 1 year|1\u20132 years|2\u20135 years|Over 5 years|Total|\n|Borrowings (including interest)|(237.8)|(245.2)|(3,259.1)|(2,408.0)|(6,150.1)|\n|Finance lease obligations|(4.4)|(4.4)|(13.4)|(104.8)|(127.0)|\n|Other financial liabilities|(6.1)|(1.2)|\u2013|\u2013|(7.3)|\n|Net derivative payments|(37.2)|(33.5)|(74.0)|(248.2)|(392.9)|\n||(285.5)|(284.3)|(3,346.5)|(2,761.0)|(6,677.3)|\n|||||||\n Liquidity risk Liquidity risk is managed to enable the Group to meet future payment obligations when financial liabilities fall due. Liquidity analysis is conducted to determine that sufficient headroom is available to meet the Group\u2019s operational requirements and committed investments. The Group treasury policy aims to meet this objective by maintaining adequate cash, marketable securities and committed facilities. Undrawn borrowing facilities are detailed in note 23. The Group\u2019s policy is to seek to optimise its exposure to liquidity risk by balancing its exposure to interest rate risk and to refinancing risk. In effect the Group seeks to borrow for as long as possible at the lowest acceptable cost. Group policy is to maintain a weighted average debt maturity of over five years. At 31 December 2019, the maturity profile of Group debt showed an average maturity of five years (2018: six years). The Group regularly reviews the maturity profile of its borrowings and seeks to avoid concentration of maturities through the regular replacement of facilities and by arranging a selection of maturity dates. Refinancing risk may be reduced by doing so prior to the contracted maturity date. The change in valuation of an asset used as security for a debt facility may impact the Group\u2019s ability to refinance that debt facility at the same quantum as currently outstanding. The Group does not use supplier financing arrangements to manage liquidity risk. The tables below set out the maturity analysis of the Group\u2019s financial liabilities based on the undiscounted contractual obligations to make payments of interest and to repay principal. Where interest payment obligations are based on a floating rate, the rates used are those implied by the par yield curve for the relevant currency. Where payment obligations are in foreign currencies, the spot exchange rate at the balance sheet date is used.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Life, accident and health earned premiums, net in 2019 was 100.0 million, what would be the percentage change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-353", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Life, accident and health earned premiums, net|$116.8|$94.4|$22.4|\n|Net investment income|212.9|117.1|95.8|\n|Net realized and unrealized gains on investments|1.9|5.6|(3.7)|\n|Net revenue|331.6|217.1|114.5|\n|Policy benefits, changes in reserves, and commissions|234.4|197.3|37.1|\n|Selling, general and administrative|35.7|30.4|5.3|\n|Depreciation and amortization|(23.1)|(12.4)|(10.7)|\n|Other operating expense|47.3|\u2014|47.3|\n|Income from operations (1)|$37.3|$1.8|$35.5|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Insurance Segment (1) The Insurance segment revenues are inclusive of realized and unrealized gains and net investment income for the year ended December 31, 2019 and 2018. Such adjustments are related to transactions between entities under common control which are eliminated or are reclassified in consolidation. Life, accident and health earned premiums, net: Life, accident and health earned premiums, net from our Insurance segment for the year ended December 31, 2019 increased $22.4 million to $116.8 million from $94.4 million for the year ended December 31, 2018. The increase was primarily due to the premiums generated from the acquisition of KIC in 2018. Net investment income: Net investment income from our Insurance segment for the year ended December 31, 2019 increased $95.8 million to $212.9 million from $117.1 million for the year ended December 31, 2018. The increase was primarily due to the income generated from the assets acquired in the KIC acquisition, higher average invested assets as a result of the reinvestment of premiums and investment income received, and to a lesser extent, rotation into higher-yielding investments. Net realized and unrealized gains on investments: Net realized and unrealized gains on investments from our Insurance segment for the year ended December 31, 2019 decreased $3.7 million to $1.9 million from $5.6 million for the year ended December 31, 2018. The decrease was driven by smaller realized gains on bonds and common stocks, higher impairments, and losses on fair value changes on interest only bonds in 2019. The decrease was offset by overall improvement in fair value changes in equity securities and realized gains on mortgage loans in 2019. Policy benefits, changes in reserves, and commissions: Policy benefits, changes in reserves, and commissions from our Insurance segment for the year ended December 31, 2019 increased $37.1 million to $234.4 million from $197.3 million for the year ended December 31, 2018. The increase was primarily driven by KIC, which generated policy benefits, changes in reserves, and commissions in the current year but was present for a shorter duration in 2018 due to the timing of the acquisition in August 2018. This was partially offset by current period reserve releases driven by higher mortality and policy terminations, an increase in contingent non-forfeiture option activity as a result of in-force rate actions approved and implemented, and favorable developments in claim incidences and termination rates and estimates of benefits on open claims. Selling, general and administrative: Selling, general and administrative expenses from our Insurance segment for the year ended December 31, 2019 increased $5.3 million to $35.7 million from $30.4 million for the year ended December 31, 2018. The increase was driven by higher headcount, accounting, and consulting fees associated with the acquisition of KIC offset by a reduction in legal fees. Depreciation and amortization: Depreciation and amortization from our Insurance segment for the year ended December 31, 2019 increased $10.7 million to $23.1 million from $12.4 million for the year ended December 31, 2018. The increase was driven by the increase in negative VOBA amortization largely due to the KIC acquisition. Amortization of negative VOBA reflects an increase to net income. Other operating expense: $47.3 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill in the fourth quarter of 2019. The Insurance segment's operating entity, CGI, had a book value at December 31, 2019 of $503.6 million, inclusive of $198.9 million of AOCI. The increase in 2019 was largely driven by current year net income of $98.7 million, before the impact of the goodwill impairment, and an increase in AOCI of $288.0 million from December 31, 2018. There were several factors that occurred in the fourth quarter of 2019, which impacted the fair value of the Insurance segment, primarily with respect to the future of the management fee agreement, along with our expectations of future dividends, after recent and ongoing discussions with our domestic regulator. While these factors do not have a major impact on the operations of the business, they do impact the ability to capture the value which is effectively trapped in the Insurance company. As a result of the factors described above, our book value at CGI exceeded fair value, and the Company recognized a goodwill impairment charge of $47.3 million at our Insurance segment. Net income of CGI, after the impact of the goodwill impairment was $51.4 million for the year ended December 31, 2019. At December 31, 2019, after the impact of the goodwill impairment, the book value of CGI was $456.3 million, and we would expect additional book losses to the extent CGI is sold in the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the total accrued cost between 2018 and 2019 if the total accrued cost in 2019 was -$2,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-354", + "paragraphs": [ + "\n||Post-Retirement Life Insurance Plan||\n||2019|2018|\n|Accrued expenses and other liabilities|$(393)|$(407)|\n|Long-term pension obligations|(4,373)|(4,188)|\n|Total accrued cost|$(4,766)|$(4,595)|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 average amount of ordinary shares allotted during the year if 660,000 ordinary shares were allotted during 2018?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-355", + "paragraphs": [ + "\n|||2019||2018|\n||Number|\u20acm|Number|\u20acm|\n|Ordinary shares of 2020\u204421 US cents each allotted, issued and fully paid:1, 2|||||\n|1 April|28,814,803,308|4,796|28,814,142,848|4,796|\n|Allotted during the year3|454,870|\u2013|660,460|\u2013|\n|31 March|28,815,258,178|4,796|28,814,803,308|4,796|\n 6. Called up share capital Accounting policies Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs. Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of \u00a31 each in issue 2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of \u20ac264 million (2018: \u20ac356 million). The market value of shares held was \u20ac2,566 million (2018: \u20ac4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling \u00a31.72 billion with a 2 year maturity date in 2021 and \u00a31.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of \u00a31.3505 per share. For further details see note 20 \u201cBorrowings and capital resources\u201d in the consolidated financial statements. 3 Represents US share awards and option scheme awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change of accumulated other comprehensive loss in 2018 compared to 2017 if the accumulated other comprehensive income in 2017 was $(150) million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-356", + "paragraphs": [ + "\n||2019|2018|2017|\n|Currency translation losses, net of reclassification adjustments|$(90.9)|$(94.7)|$(98.6)|\n|Derivative adjustments, net of reclassification adjustments|34.0|1.0|(1.1)|\n|Unrealized gains (losses) on available-for-sale securities|\u2014|0.6|(0.3)|\n|Pension and post-employment benefit obligations, net of reclassification adjustments|(53.4)|(17.4)|(112.9)|\n|Accumulated other comprehensive loss 1|$(110.3)|$(110.5)|$(212.9)|\n Comprehensive Income \u2014 Comprehensive income includes net income, currency translation adjustments, certain derivative-related activity, changes in the value of available-for-sale investments (prior to the adoption of Accounting Standards Update (\"ASU\") 2016-01), and changes in prior service cost and net actuarial gains (losses) from pension (for amounts not in excess of the 10% \"corridor\") and postretirement health care plans. On foreign investments we deem to be essentially permanent in nature, we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to U.S. dollars. When we determine that a foreign investment, as well as undistributed earnings, are no longer permanent in nature, estimated taxes will be provided for the related deferred tax liability (asset), if any, resulting from currency translation adjustments. The following table details the accumulated balances for each component of other comprehensive income, net of tax: 1 Net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of ASU 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of ASU 2018-02 in fiscal 2018 in the amount of $0.6 million and $17.4 million, respectively. Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": " What would be the difference between average equity securities and average debt securities if 2018 debt securities was 3,400 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-357", + "paragraphs": [ + "\n||2019|2018|\n||\u20acm|\u20acm|\n|Included within non-current assets:|||\n|Equity securities1|48|47|\n|Debt securities2|822|3,157|\n||870|3,204|\n 13. Other investments The Group holds a number of other listed and unlisted investments, mainly comprising managed funds, loan notes, deposits and government bonds. Accounting policies Other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, including transaction costs. Debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method, less any impairment. Debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss. Equity securities are classified and measured at fair value through other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment. See note 1 \u201cBasis of preparation\u201d for previous measurement categories applicable to the comparative balances at 31 March 2018 Debt securities include loan notes of US$nil (2018: US$2.5 billion (\u20ac2.0 billion) issued by Verizon Communications Inc. as part of the Group\u2019s disposal of its interest in Verizon Wireless all of which is recorded within non-current assets and \u20ac0.8 billion (2018: \u20ac0.9 billion) issued by VodafoneZiggo Holding B.V. 1 \u00a0Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. 2 \u00a0Items are measured at amortised cost and the carrying amount approximates fair value.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total cash, cash equivalents, and marketable securities in 2015 and 2016 if the amount in 2016 is decreased by $50,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-358", + "paragraphs": [ + "\n|||December 31.||||\n|(in thousands)|2019|2018|2017|2016|2015|\n|Consolidated Balance Sheet Data (2) (3):||||||\n|Total cash, cash equivalents, and marketable securities|$68,363|$207,423|$223,748|$133,761|$219,078|\n|Goodwill|$79,039|$72,858|$72,952|$73,164|$46,776|\n|Total assets|$984,812|$982,553|$1,012,753|$867,135|$627,758|\n|Total stockholders\u2019 equity|$539,010|$621,531|$655,870|$548,940|$322,859|\n ITEM 6. SELECTED FINANCIAL DATA The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and \u201cItem 8. Financial Statements and Supplementary Data\u201d of this Annual Report. (2) We retrospectively adopted ASU 2014-09, \u201cRevenue from Contracts with Customers (Topic 606)\u201d in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09. (3) On January 1, 2019, we adopted Accounting Standards Codification 842 \u201cLeases\u201d (\u201cASC 842\u201d) using the modified retrospective method, reflecting any cumulative effect as an adjustment to equity. Results for reporting periods beginning on or after January 1, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company\u2019s historical accounting under ASC 840 \u201cLeases.\u201d\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the System hardware in December 31, 2019 is reduced to 985 thousand, what would be the revised change? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-359", + "paragraphs": [ + "\n|||As of December 31,||\n||Useful life in years|2019|2018|\n|Furniture and equipment|5|$1,785|$1,189|\n|Leasehold improvements (1)|5|4,074|2,776|\n|System hardware|5|1,596|1,404|\n|Office computers|3|5,309|3,745|\n|Computer and system software|3|1,451|1,385|\n|||14,215|10,499|\n|Less accumulated depreciation and amortization||(7,931)|(5,849)|\n|Property and equipment, net||$6,284|$4,650|\n Property and equipment consist of the following (in thousands): (1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years. Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the Balance as of 31 December from 2018 to 2019 be if the amount in 2019 was $46.5 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-360", + "paragraphs": [ + "\n|USDm|2019|2018|\n|Partners and commercial managements|0.5|1.2|\n|Accrued operating expenses|14.1|9.1|\n|Accrued interest|4.0|4.6|\n|Wages and social expenses|14.3|16.1|\n|Derivative financial instruments|12.3|3.4|\n|Payables to joint ventures|0.1|0.1|\n|Other|2.0|2.0|\n|Balance as of 31 December|47.3|36.5|\n NOTE 14 \u2013 OTHER LIABILITIES The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in Internally-developed software costs between 2018 and 2019 if internally-developed software costs in 2019 were $400 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-361", + "paragraphs": [ + "\n||At December 31,||\n||2019|2018|\n|Internally-developed software costs|$345|$291|\n|Payments made to third-party software developers|31|38|\n|Total software development costs|$376|$329|\n 5. Software Development and Intellectual Property Licenses The following table summarizes the components of our capitalized software development costs (amounts in millions): As of both December 31, 2019 and December 31, 2018, capitalized intellectual property licenses were not material.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the ratio of Grocery & Snacks\u2019 operating profit to its expense in restructuring plans for the fiscal year 2018 if the operating profit was $500 million?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-362", + "paragraphs": [ + "\n|($ in millions)||||\n|Reporting Segment|Fiscal 2018 Operating Profit|Fiscal 2017 Operating Profit|% Inc (Dec)|\n|Grocery & Snacks|$724.8|$655.4|11%|\n|Refrigerated & Frozen|479.4|445.8|8%|\n|International|86.5|(168.9)|N/A|\n|Foodservice|121.8|105.1|16%|\n|Commercial|-|202.6|(100)%|\n Segment Operating Profit (Earnings before general corporate expenses, pension and postretirement non-service income, interest expense, net, income taxes, and equity method investment earnings) Grocery & Snacks operating profit for fiscal 2018 was $724.8 million, an increase of $69.4 million, or 11%, compared to fiscal 2017. Gross profits were $21.9 million lower in fiscal 2018 than in fiscal 2017. The lower gross profit was driven by investments with retailers (i.e., trade spending reflected as a reduction of net sales), as well as higher input costs and transportation expenses, partially offset by supply chain realized productivity. The Frontera acquisition, Thanasi acquisition, and the acquisition of Angie's Artisan Treats, LLC, which occurred in September 2016, April 2017, and October 2017, respectively, contributed $47.4 million to Grocery & Snacks gross profit during fiscal 2018 through the one-year anniversaries of the acquisitions (if reached). Advertising and promotion expenses for fiscal 2018 decreased by $19.5 million compared to fiscal 2017. Operating profit of the Grocery & Snacks segment was impacted by charges totaling $4.0 million in fiscal 2018 for the impairment of our HK Anderson\u00ae , Red Fork\u00ae , and Salpica\u00ae brand assets and $68.3 million in fiscal 2017 primarily for the impairment of our Chef Boyardee\u00ae brand asset. Grocery & Snacks also incurred $11.4 million of expenses in fiscal 2018 related to acquisitions and divestitures, charges of $31.4 million in fiscal 2017 related to the pending divestiture of the Wesson\u00ae oil business, and charges of $14.1 million and $23.6 million in connection with our restructuring plans in fiscal 2018 and 2017, respectively. Refrigerated & Frozen operating profit for fiscal 2018 was $479.4 million, an increase of $33.6 million, or 8%, compared to fiscal 2017. Gross profits were $3.6 million lower in fiscal 2018 than in fiscal 2017, driven by continuing increases in input costs and transportation inflation as well as investments to drive distribution, enhanced shelf presence, and trial, partially offset by increased sales volumes and supply chain realized productivity. The acquisition of the Sandwich Bros. of Wisconsin\u00ae business contributed $4.6 million to gross profit in the segment during fiscal 2018. Advertising and promotion expenses for fiscal 2018 decreased by $23.4 million compared to fiscal 2017. Operating profit of the Refrigerated & Frozen segment was impacted by charges totaling approximately $7.7 million in fiscal 2017 related to a product recall, as well as charges of $0.1 million and $6.2 million in connection with our restructuring plans in fiscal 2018 and 2017, respectively. International operating profit for fiscal 2018 was $86.5 million, compared to an operating loss of $168.9 million for fiscal 2017. The operating loss in fiscal 2017 includes charges totaling $235.9 million for the impairment of goodwill and an intangible brand asset in our Canadian and Mexican operations. Gross profits were $18.6 million higher in fiscal 2018 than in fiscal 2017, as a result of improved price/mix, the favorable impact of foreign exchange, and the planned discontinuations of certain 33 lower-performing products. Operating profit of the International segment was impacted by charges of $1.5 million and $0.9 million in connection with our restructuring plans, in fiscal 2018 and 2017, respectively Foodservice operating profit for fiscal 2018 was $121.8 million, an increase of $16.7 million, or 16%, compared to fiscal 2017. Gross profits were $13.9 million higher in fiscal 2018 than in fiscal 2017, primarily reflecting the impact of inflation-driven increases in pricing and supply chain realized productivity, partially offset by lower sales volumes and increased input costs. Operating profit of the Foodservice segment was impacted by charges of $1.8 million in fiscal 2017 in connection with our restructuring plans. Commercial operating profit was $202.6 million in fiscal 2017. The Company sold the Spicetec and JM Swank businesses in the first quarter of fiscal 2017, recognizing pre-tax gains totaling $197.4 million. The Spicetec and JM Swank businesses comprise the entire Commercial segment following the presentation of Lamb Weston as discontinued operations. There are no further operations in the Commercial segment.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the estimated useful life of Core/developed technology is found to be 4 years instead, then what will the average estimated fair value be? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-363", + "paragraphs": [ + "\n||Fair value|Estimated Useful Life|\n|||(in years)|\n|Current assets|$356|N/A|\n|Fixed assets|68|N/A|\n|Core/developed technology|21,000|3|\n|Deferred tax liability, net|(1,854)|N/A|\n|Other liabilities|(671)|N/A|\n|Goodwill|85,869|Indefinite|\n||$104,768||\n Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts) Per the terms of the share purchase agreement, unvested stock options and unvested restricted stock units held by Meta Networks employees were canceled and exchanged for the Company\u2019s unvested stock options and unvested restricted stock units, respectively. The fair value of $184 of these unvested awards was attributed to pre-combination services and was included in consideration transferred. The fair value of $12,918 was allocated to post-combination services. The unvested awards are subject to the recipient\u2019s continued service with the Company, and $12,918 will be recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the share purchase agreement, the unvested restricted shares of certain employees of Meta Networks were exchanged into the right to receive $7,827 of deferred cash consideration and 72 shares of the Company\u2019s common stock that were deferred with the fair value of $8,599. The deferred cash consideration was presented as restricted cash on the Company\u2019s consolidated balance sheet as of December 31, 2019. The deferred cash consideration of $7,596 and the deferred stock $8,338 (see Note 11 \u201cEquity Award Plans\u201d) were allocated to post-combination expense and were not included in the purchase price. The deferred cash consideration and deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period. The Cost to Recreate Method was used to value the acquired developed technology asset. Management applied judgment in estimating the fair value of this intangible asset, which involved the use of significant assumptions such as the cost and time to build the acquired technology, developer\u2019s profit and rate of return. The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How did the company's basic weighted average shares outstanding change from 2018 to 2019 if the basic weighted average shares outstanding in 2018 was 20,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-364", + "paragraphs": [ + "\n||Year ended December 31,||\n||2019|2018|\n|Numerators|||\n|Numerator for basic and diluted earnings per share:|||\n|Net income|$13,267|$3,654|\n|Denominators|||\n|Denominators for basic and diluted earnings per share:|||\n|Weighted average shares outstanding - basic|17,424|20,721|\n|Dilutive potential common shares|||\n|Stock options and awards|1,101|296|\n|Denominator for diluted earnings per share|18,525|21,017|\n|Net income per common share - basic|$0.76|$0.18|\n|Net income per common share \u2013 diluted|$0.72|$0.17|\n Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts): Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the \u201cTender Offer\u201d) and the stock repurchase program announced on October 29, 2018. 11.\u00a0 \u00a0 \u00a0Earnings Per Share\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average volatility of the company's ESPP in 2018 and 2019 if the volatility in 2018 is doubled 2 ? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-365", + "paragraphs": [ + "\n||Fiscal Years|||\n||2019|2018|2017|\n|Expected life (months)|6.0|6.0|6.1|\n|Risk-free interest rate|2.37%|2.26%|1.22%|\n|Volatility|54%|50%|53%|\n Employee Stock Purchase Plan The weighted average estimated fair value, as defined by the amended authoritative guidance, of rights issued pursuant to the Company\u2019s ESPP during 2019, 2018 and 2017 was $4.28, $5.18 and $6.02, respectively. Sales under the ESPP were 24,131 shares of common stock at an average price per share of $9.76 for 2019, 31,306 shares of common stock at an average price per share of $15.40 for 2018, and 38,449 shares of common stock at an average price per share of $12.04 for 2017. As of December 29, 2019, 62,335 shares under the 2009 ESPP remained available for issuance. The Company recorded compensation expenses related to the ESPP of $60,000, $205,000 and $153,000 in 2019, 2018 and 2017, respectively. The fair value of rights issued pursuant to the Company\u2019s ESPP was estimated on the commencement date of each offering period using the following weighted average assumptions: The methodologies for determining the above values were as follows: \u2022 Expected term: The expected term represents the length of the purchase period contained in the ESPP. \u2022 Risk-free interest rate: The risk-free interest rate assumption is based upon the risk-free rate of a Treasury Constant Maturity bond with a maturity appropriate for the term of the purchase period. \u2022 Volatility: The Company determines expected volatility based on historical volatility of the Company\u2019s common stock for the term of the purchase period. \u2022 Dividend Yield: The expected dividend assumption is based on the Company\u2019s intent not to issue a dividend under its dividend policy.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the number of shares under scheme under the 2019 Grant from the 2018 Grant be if the amount in 2019 was 60,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-366", + "paragraphs": [ + "\n||2015 Grant|2016 Grant|2017 Grant|2018 Grant|2019 Grant|\n|Grant date|11th June|5th April|26th May|4th April|15th May|\n|Mid market share price at grant date|3,460.0p|3,550.0p|5,256.0p|5,560.0p|8,161.0p|\n|Number of employees|15|13|12|12|12|\n|Shares under scheme|70,290|69,890|62,356|60,899|60,626|\n|Vesting period|3 years|3 years|3 years|3 years|3 years|\n|Probability of vesting|71.5%|70.8%|73.1%|73.5%|74.1%|\n|Fair value|2,473.9p|2,513.4p|3,842.1p|4,084.4p|6,048.9p|\n Performance Share Plan The relevant disclosures in respect of the Performance Share Plan grants are set out below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total assets for the last 5 years, i.e. 2015 to 2019, if the total assets in 2015 were $45,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-367", + "paragraphs": [ + "\n|Selected Financial Data (in thousands, except per share data)||||||\n||||Year Ended September 30,|||\n||2019|2018|2017|2016|2015|\n|Income Statement Data||||||\n|Revenue|$84,590|$63,559|$45,390|$34,701|$25,367|\n|Operating income (loss)|$(4,590)|$(7,806)|$2,769|$1,824|$1,892|\n|Net income (loss)|$(724)|$(11,807)|$14,092|$1,959|$2,526|\n|Net income (loss) per share\u2014basic|$(0.02)|$(0.33)|$0.43|$0.06|$0.08|\n|Net income (loss) per share\u2014diluted|$(0.02)|$(0.33)|$0.40|$0.06|$0.08|\n|Balance Sheet Data||||||\n|Working capital|$34,082|$17,221|$41,342|$31,980|$24,005|\n|Total assets|$135,897|$127,150|$71,719|$48,385|$38,746|\n|Other borrowings|$556|$810|$\u2014|$\u2014|$\u2014|\n|Stockholders\u2019 equity|$107,333|$95,394|$61,408|$39,485|$30,433|\n ITEM 6. SELECTED FINANCIAL DATA. The following selected financial data has been derived from our audited financial statements. This data should be read in conjunction with Item 7\u2014 \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and our financial statements and related notes thereto included elsewhere in this Form 10-K. Our historical results are not necessarily indicative of operating results to be expected in the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the non-current lease liabilities from 2018 to 2019 be if the amount in 2019 was 6,800 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-368", + "paragraphs": [ + "\n||CONSOLIDATED||\n||2019 $\u2019000|2018 $\u2019000|\n|Lease liabilities|||\n|Current|2,569|2,599|\n|Non-current|6,773|5,934|\n||9,342|8,533|\n 3.5 Leases Recognition, measurement and classification The Group has applied AASB 16 using the retrospective approach. The impact of changes is disclosed in Note 1.6. At inception of a contract, the Group assesses whether a contract is, or contains a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether: \u2022 The contract involves the use of an identified asset \u2013 this may be specified explicitly or implicitly, and should be physically distinct or represent substantially all of the capacity of a physically distinct asset. If the supplier has a substantive substitution right, then the asset is not identified. \u2022 The Group has the right to obtain substantially all of the economic benefits from the use of the asset throughout the period of use; and \u2022 The Group has the right to direct the use of the asset. The Group has this right when it has the decisionmaking rights that are most relevant to changing how and for what purpose the asset is used. In rare cases where all the decisions about how and for what purpose the asset is used are predetermined, the Group has the right to direct the use of the asset if either: \u2022 The Group has the right to operate the asset \u2022\u2022 The Group designed the asset in a way that predetermines how and for what purpose it will be used The Group recognises a right-of-use asset and a lease liability at the lease commencement date. For measurement and recognition of right-of-use assets, refer to Note 3.1. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. Lease payments included in the measurement of the lease liability comprise: \u2022 Fixed payments, including in-substance fixed payments; \u2022 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; \u2022 amounts expected to be payable under a residual value guarantee; and \u2022 the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early. The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee or if the Group changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. Short-term leases and leases of low-value assets The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery that have a lease term of 12 months or less and leases of low-value assets, including IT equipment. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net income between 2015 and 2016 if net income in 2015 was $100,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-369", + "paragraphs": [ + "\n||||Years Ended December 31,|||\n||2019 (1)(2)|2018 (3)|2017 (4)|2016 (5)|2015|\n|Income Statement Data:||||||\n|Total revenues|$ 1,258,294|$ 1,009,780|$ 1,024,191|$ 1,005,701|$ 1,045,977|\n|Net income|67,062|68,921|5,135|129,535|85,436|\n|Earnings per share:||||||\n|Basic|$ 0.58|$ 0.59|$ 0.04|$ 1.10|$ 0.73|\n|Diluted|$ 0.57|$ 0.59|$ 0.04|$ 1.09|$ 0.72|\n|Weighted average common shares outstanding:||||||\n|Basic|116,175|116,057|118,059|117,533|117,465|\n|Diluted|118,571|117,632|119,444|118,847|118,919|\n ITEM 6. SELECTED FINANCIAL DATA 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, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d, 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. (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. (2) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, reflects the application of Accounting Standards Update (\u201cASU\u201d) 2016-02, Leases (codified as \u201cASC 842\u201d) as discussed in Note 14, Leases, to our Notes to Consolidated Financial Statements. (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 \u201cASC 606\u201d), as discussed in Note 2, Revenue, to our Notes to Consolidated Financial Statements, including a cumulative adjustment of $244.0 million to retained earnings. (4) The consolidated statement of operations for the year ended December 31, 2017, reflects the Baldwin Hackett & Meeks, Inc. (\u201cBHMI\u201d) 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. (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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the diluted net income per share in 2019 increases by 10%, what is the percentage increase / (decrease) compared to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-370", + "paragraphs": [ + "\n||Fiscal Year 2019||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$340,583|$356,040|$383,993|$280,572|\n|Gross profit|57,128|70,535|82,441|12,755|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|12,406|21,807|39,777|(19,761)|\n|Net income (loss) per share:|||||\n|Basic|$0.26|$0.45|$0.82|$(0.41)|\n|Diluted|$0.26|$0.45|$0.82|$(0.41)|\n||Fiscal Year 2018||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$262,845|$361,172|$435,820|$443,095|\n|Gross profit|17,336|82,396|120,098|141,216|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|(15,993)|(26,136)|96,294|71,767|\n|Net income (loss) per share:|||||\n|Basic|$(0.33)|$(0.54)|$1.99|$1.48|\n|Diluted|$(0.33)|$(0.54)|$1.99|$1.48|\n 16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data): During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the cost of revenues for fiscal year was 24% instead, What would be the change in cost of revenues relative to Net revenue from fiscal year 2018 to fiscal year 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-371", + "paragraphs": [ + "\n||Fiscal Year||\n||2019|2018|\n|Net revenues|100%|100%|\n|Cost of revenues|22|21|\n|Gross profit|78|79|\n|Operating expenses:|||\n|Sales and marketing|32|33|\n|Research and development|19|20|\n|General and administrative|9|12|\n|Amortization of intangible assets|4|5|\n|Restructuring, transition and other costs|5|8|\n|Total operating expenses|70|78|\n|Operating income|8|1|\n|Interest expense|(4)|(5)|\n|Gain on divestiture|\u2014|14|\n|Other expense, net|(1)|\u2014|\n|Income from continuing operations before income taxes|2|9|\n|Income tax expense (benefit)|2|(14)|\n|Income from continuing operations|\u2014|23|\n|Income from discontinued operations, net of income taxes|\u2014|\u2014|\n|Net income|1%|24%|\n Fiscal 2019 compared to fiscal 2018 The following table sets forth our Consolidated Statements of Operations data as a percentage of net revenues for the periods indicated: Note: The percentages may not add due to rounding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the balance at end of fiscal year between 2018 and 2019 if the balance at end of fiscal year in 2019 was $6,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-372", + "paragraphs": [ + "\n||2019|2018|2017|\n|Balance at beginning of fiscal year |$5,841|$3,115|$2,799|\n|Gross increases for tax positions of prior years|62|21|184|\n|Gross increases for tax positions of the current year|39|2,893|163|\n|Gross decreases for tax positions of prior years |(3,672)|(188)|(31)|\n|Balance at end of fiscal year|2,270|5,841|3,115|\n The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands): The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in unbilled receivables between 2018 and 2019 if unbilled receivables in 2019 were $10 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-373", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Property records database|$60.1|$59.9|\n|Contract assets|37.8|17.0|\n|Right-of-use assets|26.4|\u2014|\n|Deferred compensation plan related assets|15.2|11.1|\n|Unbilled receivables|3.5|5.0|\n|Prepaid expenses|8.1|18.3|\n|Unrealized gains on interest rate swaps|\u2014|6.2|\n|Other|7.7|4.3|\n|Other non-current assets|$158.8|$121.8|\n (11) Other Non-Current Assets Other non-current assets consist of the following (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the income before income taxes from United States from 2017 to 2018 be if the amount in 2018 was 130,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-374", + "paragraphs": [ + "\n|||YearEnded||\n||June 30, 2019|June 24, 2018|June 25, 2017|\n|||(in thousands)||\n|United States|$(59,876)|$128,190|$7,553|\n|Foreign|2,506,447|3,023,599|1,804,120|\n||$2,446,571|$3,151,789|$1,811,673|\n Note 7: Income Taxes On December 22, 2017, the \u201cTax Cuts & Jobs Act\u201d was signed into law and was effective for the Company starting in the quarter ended December 24, 2017. U.S. tax reform reduced the U.S. federal statutory tax rate from 35% to 21%, assessed a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and created new taxes on certain foreign sourced earnings. The impact on income taxes due to a change in legislation is required under the authoritative guidance of Accounting Standards Codification (\u201cASC\u201d) 740, Income Taxes, to be recognized in the period in which the law is enacted. In conjunction, the SEC issued Staff Accounting Bulletin (\u201cSAB\u201d) 118, which allowed for the recording of provisional amounts related to U.S. tax reform and subsequent adjustments related to U.S. tax reform during an up to one-year measurement period that is similar to the measurement period used when accounting for business combinations. The Company recorded what it believed to be reasonable estimates during the SAB 118 measurement period. During the December 2018 quarter, the Company finalized the accounting of the income tax effects of U.S. tax reform. Although the SAB 118 measurement period has ended, there may be some aspects of U.S. tax reform that remain subject to future regulations and/or notices which may further clarify certain provisions of U.S. tax reform. The Company may need to adjust its previously recorded amounts to reflect the recognition and measurement of its tax accounting positions in accordance with ASC 740; such adjustments could be material. The computation of the one-time transition tax on accumulated unrepatriated foreign earnings was recorded on a provisional basis in the amount of $883.0 million in the fiscal year ended June 24, 2018, as permitted under SAB 118. The Company recorded a subsequent provisional adjustment of $36.6 million, as a result of incorporating new information into the estimate, in the Condensed Consolidated Financial Statements in the three months ended September 23, 2018. The Company finalized the computation of the transition tax liability during the December 2018 quarter. The final adjustment resulted in a tax benefit of $51.2 million, which was recorded in the Company\u2019s Condensed Consolidated Financial Statements in the three months ended December 23, 2018. The final balance of total transition tax is $868.4 million. The one-time transition tax is based on the Company\u2019s total post-1986 earnings and profits (\u201cE&P\u201d) that was previously deferred from U.S. income taxes. The Company had previously accrued deferred taxes on a portion of this E&P. The Company has completed the calculation of total post-1986 E&P and related income tax pools for its foreign subsidiaries. The Company elected to pay the one-time transition tax over a period of eight years. Beginning in fiscal year 2019, the Company is subject to the impact of the GILTI provision of U.S. tax reform. The GILTI provision imposes taxes on foreign earnings in excess of a deemed return on tangible assets. The Company has calculated the impact of the GILTI provision on current year earnings and has included the impact in the effective tax rate. The Company made an accounting policy election in the September 2018 quarter to record deferred taxes in relation to the GILTI provision, and recorded a provisional tax benefit of $48.0 million in the Condensed Consolidated Financial Statements in the three months ended September 23, 2018, under SAB 118. The Company finalized the computation of the accounting policy election during the December 2018 quarter. The final adjustment resulted in a tax expense of $0.4 million, which was recorded in the Company\u2019s Condensed Consolidated Financial Statements in the three months ended December 23, 2018. The final tax benefit of the election is $47.6 million. The components of income (loss) before income taxes were as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the the number of RSUs granted in 2019 increase by 150 thousand, what is the difference between the RSUs granted in 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-375", + "paragraphs": [ + "\n|||Year Ended|December 31,||\n||2019||2018||\n||Number of|Number of|Number of|Number of|\n||RSUs|Vested RSUs|RSUs|Vested RSUs|\n|Outstanding, Jan. 1|951|459|462|262|\n|Granted|333|-|759|-|\n|Distributed|(267)|(267)|(262)|(262)|\n|Vested|-|825|-|459|\n|Forfeited|-|-|(8)|-|\n|Outstanding, Dec. 31|1,017|1,017|951|459|\n Restricted Stock Unit Award Plans We have two Restricted Stock Unit Award Plans for our employees and non-employee directors, a 2017 Restricted Stock Unit Award Plan (the \u201c2017 RSU Plan\u201d) and a 2014 Restricted Stock Unit Award Plan (the \u201c2014 RSU Plan\u201d). Vesting of an RSU entitles the holder to receive a share of our common stock on a distribution date. Our non-employee director awards allow for non-employee directors to receive payment in cash, instead of stock, for up to 40% of each RSU award. The portion of the RSU awards subject to cash settlement are recorded as a liability in the Company\u2019s consolidated balance sheet as they vest and being marked-to-market each reporting period until they are distributed. The liability was $29 thousand and $11 thousand at December 31, 2019 and 2018, respectively. The compensation cost to be incurred on a granted RSU without a cash settlement option is the RSU\u2019s fair value, which is the market price of our common stock on the date of grant, less its exercise cost. The compensation cost is amortized to expense and recorded to additional paid-in capital over the vesting period of the RSU award. A summary of the grants under the RSU Plans as of December 31, 2019 and 2018, and for the year then ended consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If pension funding in 1-3 years was 70,000 thousands, what would be the change in pension funding between 1-3 years and 3-5 years? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-376", + "paragraphs": [ + "\n|(In thousands)|Less than 1 Year|1 -3 Years|3 -5 Years|Thereafter|Total|\n|Long-term debt|$ 18,350|$ 521,700|$ 1,729,663|$ \u2014|$ 2,269,713|\n|Interest on long-term debt obligations (1)|128,731|246,834|65,552|\u2014|441,117|\n|Finance leases|10,280|8,285|3,404|6,604|28,573|\n|Operating leases|7,860|10,751|5,660|10,691|34,962|\n|Unconditional purchase obligations:||||||\n|Unrecorded (2)|36,488|37,830|19,954|1,371|95,643|\n|Recorded (3)|98,035|\u2014|\u2014|\u2014|98,035|\n|Pension funding (4)|33,861|64,311|65,959|\u2014|164,131|\n Contractual Obligations As of December 31, 2019, our contractual obligations were as follows: (1) Interest on long-term debt includes amounts due on fixed and variable rate debt. As the rates on our variable debt are subject to change, the rates in effect at December 31, 2019 were used in determining our future interest obligations. Expected settlements of interest rate swap agreements were estimated using yield curves in effect at December 31, 2019. (2) Unrecorded purchase obligations include binding commitments for future capital expenditures and service and maintenance agreements to support various computer hardware and software applications and certain equipment. If we terminate any of the contracts prior to their expiration date, we would be liable for minimum commitment payments as defined by the contractual terms of the contracts. (3) Recorded obligations include amounts in accounts payable and accrued expenses for external goods and services received as of December 31, 2019 and expected to be settled in cash. (4) Expected contributions to our pension and post-retirement benefit plans for the next 5 years. Actual contributions could differ from these estimates and extend beyond 5 years. Defined Benefit Pension Plans As required, we contribute to qualified defined pension plans and non-qualified supplemental retirement plans (collectively the \u201cPension Plans\u201d) and other post-retirement benefit plans, which provide retirement benefits to certain eligible employees. Contributions are intended to provide for benefits attributed to service to date. Our funding policy is to contribute annually an actuarially determined amount consistent with applicable federal income tax regulations. The cost to maintain our Pension Plans and future funding requirements are affected by several factors including the expected return on investment of the assets held by the Pension Plans, changes in the discount rate used to calculate pension expense and the amortization of unrecognized gains and losses. Returns generated on the Pension Plans assets have historically funded a significant portion of the benefits paid under the Pension Plans. We used a weighted-average expected long-term rate of return of 6.97% and 7.03% in 2019 and 2018, respectively. As of January 1, 2020, we estimate the longterm rate of return of Plan assets will be 6.25%. The Pension Plans invest in marketable equity securities which are exposed to changes in the financial markets. If the financial markets experience a downturn and returns fall below our estimate, we could be required to make material contributions to the Pension Plans, which could adversely affect our cash flows from operations. Net pension and post-retirement costs were $11.5 million, $5.6 million and $3.8 million for the years ended December 31, 2019, 2018 and 2017, respectively. We contributed $27.5 million, $26.2 million and $12.5 million in 2019, 2018 and 2017, respectively to our Pension Plans. For our other post-retirement plans, we contributed $8.5 million, $9.7 million and $6.5 million in 2019, 2018 and 2017, respectively. In 2020, we expect to make contributions totaling approximately $25.0 million to our Pension Plans and $8.9 million to our other post-retirement benefit plans. Our contribution amounts meet the minimum funding requirements as set forth in employee benefit and tax laws. See Note 11 to the consolidated financial statements for a more detailed discussion regarding our pension and other post-retirement plans.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in other current assets between 2018 and 2019 if other current assets in 2019 was $10,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-377", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|Prepaid voyage and operating costs|$5,726|$9,261|\n|Claims receivable|3,826|22,224|\n|Prepaid other taxes|1,012|2,682|\n|Advances for working capital purposes|\u2014|18|\n|Other|1,675|6,005|\n|Total prepaid expenses and other current assets|$12,239|$40,190|\n NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars \u2014 except share data) NOTE 6: PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: Claims receivable mainly represents claims against vessels\u2019 insurance underwriters in respect of damages arising from accidents or other insured risks, as well as claims under charter contracts including off-hires. While it is anticipated that claims receivable will be recovered within one year, such claims may not all be recovered within one year due to the attendant process of settlement. Nonetheless, amounts are classified as current as they represent amounts currently due to the Company. All amounts are shown net of applicable deductibles. As of December 31, 2018, claims receivable include $11,571 related to insurance claim at the iron ore port terminal in Nueva Palmira, Uruguay.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total increases related to tax positions taken during current year in 2018 and 2019 if the increase in 2018 decreased by $40 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-378", + "paragraphs": [ + "\n||Years Ended December 31,|||\n||2019|2018|2017|\n|Gross unrecognized tax benefits \u2014beginning balance|$4,191|$3,782|$3,360|\n|Increases (decrease) related to tax positions from prior years|(280)|(266)|(151)|\n|Increases related to tax positions taken during current year|530|675|573|\n|Decreases related to tax positions taken during the current year|\u2014|\u2014|\u2014|\n|Gross unrecognized tax benefits \u2014ending balance|$4,441|$4,191|$3,782|\n Uncertain Tax Positions As of December 31, 2019, 2018 and 2017, we had gross unrecognized tax benefits of $4.4 million, $4.2 million\nand $3.8 million, respectively. Accrued interest expense related to unrecognized tax benefits is recognized as part of\nour income tax provision in our consolidated statements of operations and is immaterial for the years ended\nDecember 31, 2019 and 2018. Our policy for classifying interest and penalties associated with unrecognized income\ntax benefits is to include such items in income tax expense. The activity related to the unrecognized tax benefits is as follows (in thousands): These amounts are related to certain deferred tax assets with a corresponding valuation allowance. As ofDecember 31, 2019, the total amount of unrecognized tax benefits, if recognized, that would affect the effective taxrate is $1.0 million. We do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths. Unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business. We are subject to taxation in the United States, various states, and several foreign jurisdictions. Because we havenet operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period. We are notcurrently under examination by any taxing authorities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Cash-settled transactions in 2019 from 2018 be if the amount in 2019 was $1.7 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-379", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|Cash-settled transactions|1.9|2.7|\n|Equity-settled transactions|35.0|39.6|\n|Total share-based payment expense|36.9|42.3|\n Share-Based Payment Expense The expense recognised for employee services received during the year is as follows: The cash-settled expense comprises cash-based awards together with certain social security taxes. The carrying value of the liability as at 31 March 2019 was $1.6M (2018: $3.1M).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Benefits from tax holidays in December 31, 2019 increased to 191 million, what is the revised increase / (decrease) from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-380", + "paragraphs": [ + "\n||Year ended December 31, 2019|Year ended December 31, 2018|Year ended December 31, 2017|\n|Income tax benefit (expense) computed at statutory rate|(297)|(353)|(238)|\n|Non-deductible and non-taxable permanent differences, net|4|45|17|\n|Income (loss) on equity-method investments|\u2014|\u2014|\u2014|\n|Valuation allowance adjustments|2|141|92|\n|Effect on deferred taxes of changes in enacted tax rates|14|(62)|(70)|\n|Current year credits|50|43|40|\n|Other tax and credits|(51)|(20)|(36)|\n|Benefits from tax holidays|129|135|114|\n|Net impact of changes to uncertain tax positions|(5)|(16)|(43)|\n|Earnings of subsidiaries taxed at different rates|(2)|(9)|(19)|\n|Income tax benefit (expense)|(156)|(96)|(143)|\n The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions. The effect of the tax benefits, from tax holidays for countries which are profitable, on basic earnings per share was $0.14, $0.15 and $0.13 for the years ended December 31, 2019, 2018, and 2017, respectively. These agreements are present in various countries and include programs that reduce up to and including 100% of taxes in years affected by the agreements. The Company\u2019s tax holidays expire at various dates through the year ending December 31, 2028. In certain countries, tax holidays can be renewed depending on the Company still meeting certain conditions at the date of expiration of the current tax holidays. In May 2019, Switzerland voted a tax reform which cancelled all favourable tax regimes and introduced a single tax rate for all companies, which triggered the revaluation of all deferred tax assets and liabilities. Enactment of this law occurred in third quarter of 2019, which resulted in a tax benefit of $20 million. The remeasurement of deferred taxes was reconciled in the fourth quarter of 2019 to include the current year activity, which did not have a material impact on the net remeasurement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in equity instruments between 2018 and 2019 if the percentage of equity instruments in 2019 is 50.0% instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-381", + "paragraphs": [ + "\n||2019|2018|\n||%|%|\n|Equity instruments|53.9|58.5|\n|Debt instruments|18.6|22.5|\n|Real estate|10.8|3.5|\n|Cash and cash equivalents|3.7|3.0|\n|Other|13.0|12.5|\n|Total|100.0|100.0|\n The average duration of the defined benefit obligation at the end of the reporting period is 6.8 years (2018: 6.3 years) which relates wholly to active participants. The plan invests entirely in pooled superannuation trust products where prices are quoted daily. The asset allocation of the plan has been set taking into account the membership profile, the liquidity requirements of the plan, and risk appetite of the Group. The percentage invested in each asset class is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in accrued income in 2019 from 2018 be if the amount in 2019 was 28.7 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-382", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Receivables, which are included in trade and other receivables|27.0|28.8|\n|Accrued income|28.0|26.7|\n|Deferred income|(13.2)|(1.8)|\n Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. Accrued income relates to the Group\u2019s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced. Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is \u00a311.2m (2018: \u00a3nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group\u2019s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Amortization of intangible assets in 2019 was 60,000 thousands, what was the increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-383", + "paragraphs": [ + "\n|Years ended August 31,|2019|2018 (1)|Change|\n|(in thousands of dollars, except percentages)|$|$|%|\n|Depreciation of property, plant and equipment|423,432|387,726|9.2|\n|Amortization of intangible assets|57,293|45,928|24.7|\n||480,725|433,654|10.9|\n 3.3 DEPRECIATION AND AMORTIZATION (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the \"Accounting policies\" and \"Discontinued operations\" sections. Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Total audit fees in 2019 from 2018 be if the amount in 2019 was $0.5 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-384", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|Audit of the Financial Statements|0.4|0.4|\n|Subsidiary local statutory audits|0.2|0.3|\n|Total audit fees|0.6|0.7|\n|Other assurance services|0.1|0.1|\n|Total non-audit fees|0.1|0.1|\n 10 Auditor\u2019s Remuneration The Group paid the following amounts to its auditor in respect of the audit of the historical financial information and for other non-audit services provided to the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in deferred revenue in 2019 from 2018 be if the amount in 2019 was $37 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-385", + "paragraphs": [ + "\n|||Fiscal Year End|\n||2019|2018|\n|||(in millions)|\n|Accrued payroll and employee benefits|$ 455|$ 565|\n|Dividends payable to shareholders|308|303|\n|Restructuring reserves|245|141|\n|Income taxes payable|94|109|\n|Deferred revenue|36|27|\n|Interest payable|31|34|\n|Share repurchase program payable|18|94|\n|Other|426|438|\n|Accrued and other current liabilities|$ 1,613|$ 1,711|\n 10. Accrued and Other Current Liabilities Accrued and other current liabilities consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total inventories between 2018 and 2019 if total inventories in 2019 were $600 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-386", + "paragraphs": [ + "\n||March 31,||\n||2019|2018|\n|Raw materials|$74.5|$26.0|\n|Work in process|413.0|311.8|\n|Finished goods|224.2|138.4|\n|Total inventories|$711.7|$476.2|\n Inventories The components of inventories consist of the following (in millions): 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in finished goods between 2018 and 2019 if finished goods in 2018 were $700,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-387", + "paragraphs": [ + "\n||August 31,2019|August 31,2018|\n|Raw materials|$2,310,081|$2,070,569|\n|Work in process|468,217|788,742|\n|Finished goods|314,258|659,335|\n|Reserve for excess and obsolete inventory|(69,553)|(60,940)|\n|Inventories, net|$3,023,003|$3,457,706|\n 3. Inventories Inventories consist of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Projected benefit obligation at January 1 between 2018 and 2019 if the project benefit obligation in 2018 was $4,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-388", + "paragraphs": [ + "\n||Post-Retirement Life Insurance Plan||\n||2019|2018|\n|Accumulated benefit obligation|$4,766|$4,595|\n|Change in projected benefit obligation:|||\n|Projected benefit obligation at January 1|$4,595|$5,134|\n|Service cost|1|2|\n|Interest cost|170|156|\n|Benefits paid|(145)|(157)|\n|Actuarial loss (gain)|145|(540)|\n|Projected benefit obligation at December 31|$4,766|$4,595|\n|Change in plan assets:|||\n|Assets at fair value at January 1|$\u2014|$\u2014|\n|Actual return on assets|\u2014|\u2014|\n|Company contributions|145|157|\n|Benefits paid|(145)|(157)|\n|Other|\u2014|\u2014|\n|Assets at fair value at December 31|$\u2014|$\u2014|\n|Funded status (plan assets less projected benefit obligations)|$(4,766)|$(4,595)|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 6 \u2014 Retirement Plans We have a number of noncontributory defined benefit pension plans (\"pension plans\") covering approximately 3% of our active employees. Pension plans covering salaried employees provide pension benefits that are based on the employees\u00b4 years of service and compensation prior to retirement. Pension plans covering hourly employees generally provide benefits of stated amounts for each year of service. We also provide post-retirement life insurance benefits for certain retired employees. Domestic employees who were hired prior to 1982 and certain former union employees are eligible for life insurance benefits upon retirement. We fund life insurance benefits through term life insurance policies and intend to continue funding all of the premiums on a pay-as-you-go basis. We recognize the funded status of a benefit plan in our consolidated balance sheets. The funded status is measured as the difference between plan assets at fair value and the projected benefit obligation. We also recognize, as a component of other comprehensive earnings, net of tax, the gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit/cost. The measurement dates for the pension plans for our U.S. and non-U.S. locations were December 31, 2019, and 2018. During 2017, we offered certain former vested employees in our U.S. pension plan a one-time option to receive a lump sum distribution of their benefits from pension plan assets. The pension plan made approximately $23,912 in lump sum payments to settle its obligation to these participants. These settlement payments decreased the projected benefit obligation and plan assets by $23,912, and resulted in a non-cash settlement charge of $13,476 related to unrecognized net actuarial losses that were previously included in accumulated other comprehensive loss. The measurement date of this settlement was December 31, 2017. In February 2020, the CTS Board of Directors authorized and empowered management to explore termination of our U.S. based pension plans at management's discretion, subject to certain conditions. Management has not yet made a final decision on whether to pursue a plan termination and the potential timing thereof. The measurement dates for the post-retirement life insurance plan were December 31, 2019, and 2018. The following table provides a reconciliation of benefit obligation, plan assets, and the funded status of the post-retirement life insurance plan at those measurement dates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Cloud & Cognitive Software external revenue in 2019 increased by 10%, what was the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-389", + "paragraphs": [ + "\n|($ in millions)|||||\n|For the year ended December 31:|2019|2018|Yr.-to-Yr. Percent Change **|Yr.-to-Yr. Percent Change Adjusted for Currency **|\n|Cloud & Cognitive Software external revenue|$23,200|$22,209|4.5%|6.2%|\n|Cognitive Applications|$ 5,765|$ 5,633|2.3%|3.9%|\n|Cloud & Data Platforms|9,499|8,603|10.4|12.3|\n|Transaction Processing Platforms|7,936|7,974|(0.5)|1.4|\n Cloud & Cognitive Software * Recast to reflect segment changes. ** 2019 results were impacted by Red Hat purchase accounting. Cloud & Cognitive Software revenue of $23,200 million increased 4.5 percent as reported (6 percent adjusted for currency) in 2019 compared to the prior year. There was strong growth in Cloud & Data Platforms, as reported and at constant currency, driven primarily by the acquisition of Red Hat in the third quarter of 2019. Red Hat had continued strong performance since the acquisition, in Red Hat Enterprise Linux (RHEL), application development and emerging technologies, led by OpenShift and Ansible. Red Hat and IBM are driving synergies with strong adoption of Cloud Paks since their introduction, expansion of our combined client base and more than 2,000 clients using our hybrid cloud platform. Cognitive Applications also grew as reported and at constant currency. Transaction Processing Platforms declined year to year as reported, but grew 1 percent adjusted for currency driven by strong fourth-quarter performance. Cognitive Applications revenue of $5,765 million grew 2.3 percent as reported (4 percent adjusted for currency) compared to the prior year, driven by double-digit growth as reported and adjusted for currency in Security, and growth in industry verticals such as IoT. The Security performance included continued strong results in threat management software and services offerings. Within IoT, we had good revenue performance across the portfolio as we continued to invest in new offerings and industry-specific solutions. Cloud & Data Platforms revenue of $9,499 million increased 10.4 percent as reported (12 percent adjusted for currency) compared to the prior year. Performance was driven by the addition of RHEL and OpenShift and the continued execution of the combined Red Hat and IBM hybrid strategy. Transaction Processing Platforms revenue of $7,936 million decreased 0.5 percent as reported, but grew 1 percent adjusted for currency in 2019, compared to the prior year. Revenue performance reflects the ongoing investment in IBM platforms, and the timing of larger transactions that are tied to client business volumes and buying cycles. Within Cloud & Cognitive Software, cloud revenue of $4.2 billion grew 40 percent as reported and 42 percent adjusted for currency year to year, reflecting the acquisition of Red Hat and client adoption of our hybrid cloud offerings.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be Goodwill from Others companies as a percentage of total Goodwill if the total Goodwill was $5,000 million instead while Goodwill from Other companies remained unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-390", + "paragraphs": [ + "\n|Fiscal 2018|Purchase Consideration|Net Tangible Assets Acquired (Liabilities Assumed)|Purchased Intangible Assets|Goodwill|\n|Viptela|$497|$(18)|$180|$335|\n|Springpath|248|(11)|160|99|\n|BroadSoft|2,179|353|430|1,396|\n|Accompany|222|6|55|161|\n|Others (four in total)|72|4|42|26|\n|Total|$3,218|$334|$867|$2,017|\n Fiscal 2018 Acquisitions Allocation of the purchase consideration for acquisitions completed in fiscal 2018 is summarized as follows (in millions): On July 31, 2017, we completed our acquisition of privately held Viptela Inc. (\u201cViptela\u201d), a provider of software-defined wide area networking products. Revenue from the Viptela acquisition has been included in our Infrastructure Platforms product category. On September 22, 2017, we completed our acquisition of privately held Springpath, Inc. (\u201cSpringpath\u201d), a hyperconvergence software company. Revenue from the Springpath acquisition has been included in our Infrastructure Platforms product category. On February 1, 2018, we completed our acquisition of publicly held BroadSoft, Inc. (\u201cBroadSoft\u201d), a cloud calling and contact center solutions company. Revenue from the BroadSoft acquisition has been included in our Applications product category. On May 10, 2018, we completed our acquisition of privately held Accompany, a provider of an AI-driven relationship intelligence platform. Results from the Accompany acquisition has been included in our Applications product category. The total purchase consideration related to our acquisitions completed during fiscal 2018 consisted of cash consideration and vested share-based awards assumed. The total cash and cash equivalents acquired from these acquisitions was approximately $187 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Class A Voting shares in 2019 were 112,000,000, what was the increase / (decrease)?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-391", + "paragraphs": [ + "\n||As at December 31||\n||2019|2018|\n|Common shares outstanding 1|||\n|Class A Voting|111,154,811|111,155,637|\n|Class B Non-Voting|393,770,507|403,657,038|\n|Total common shares|504,925,318|514,812,675|\n|Options to purchase Class B|||\n|Non-Voting Shares|||\n|Outstanding options|3,154,795|2,719,612|\n|Outstanding options exercisable|993,645|1,059,590|\n OUTSTANDING COMMON SHARES 1 Holders of our Class B Non-Voting Shares are entitled to receive notice of and to attend shareholder meetings; however, they are not entitled to vote at these meetings except as required by law or stipulated by stock exchanges. If an offer is made to purchase outstanding Class A Shares, there is no requirement under applicable law or our constating documents that an offer be made for the outstanding Class B Non-Voting Shares, and there is no other protection available to shareholders under our constating documents. If an offer is made to purchase both classes of shares, the offer for the Class A Shares may be made on different terms than the offer to the holders of Class B Non-Voting Shares. As at February 29, 2020, 111,154,811 Class A Shares, 393,770,507\nClass B Non-Voting Shares, and 3,145,274 options to purchase\nClass B Non-Voting Shares were outstanding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in total cost if the total cost in 2019 is 1,902,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-392", + "paragraphs": [ + "\n||2019|2018|\n|Cost:|||\n|Patents|$1,801,000|$1,507,000|\n|Domain name|22,000|22,000|\n|Client Base (1)|144,000|142,000|\n|Trademark (1)|18,000|17,000|\n|Backlog (1)|13,000|13,000|\n|Technology|77,000|77,000|\n||2,075,000|1,778,000|\n|Less: Accumulated amortization|(499,000)|(404,000)|\n|Intangible assets, net|$ 1,576,000|$ 1,374,000|\n NOTE 6\u2014INTANGIBLE ASSETS, NET, AND GOODWILL Intangible assets include patents, domain name and other intangibles purchased from GVR, including customer relationships, technology and a trademark. Certain patents were acquired from STI as a result of an asset contribution and were recorded at their carryover basis. The fair value of the patents remained substantially the same as their carrying value at the exchange date. In addition, we acquired other patents and the domain name www.resonant.com through the normal course of business. Intangibles acquired as part of the purchase of GVR were initially recorded at their fair value. Issued patents are amortized over their approximate useful life of 17 years, or 20 years in the case of new patents, once they are approved by their respective regulatory agency. For the patents acquired from STI, we are amortizing them over the remaining useful life of 1 to 11 years as of December 31, 2019. The domain name is amortized over the approximate useful life of 10 years. The other intangibles acquired from GVR are amortized over their useful life of three to five years. Intangible assets, net, consists of the following as of December 31, 2019 and 2018: (1) Includes the impact of foreign currency translation. The total impact at December 31, 2018 was $1,000 and there was no impact at December 31,\n2019. During the year ended December 31, 2019 and 2018, we wrote-off $145,000 and $96,000, respectively, of patents we are no longer pursuing. The write-offs are included in research and development expense. There were no impairments to any other intangibles.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the operating income as percentage of net revenues in 2019 is increased to 16.0%, what is the revised average? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-393", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|||(In millions)||\n|Operating income|$1,203|$1,400|$1,005|\n|As percentage of net revenues|12.6%|14.5%|12.0%|\n Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging. Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in number of shares transferred to IEPF from 2011 to 2012 if the number of shares in 2012 was 20,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-394", + "paragraphs": [ + "\n|Financial year|Amount of unclaimed dividend transferred (` lakh)|Number of shares transferred|\n|2011|102.6*|3,028|\n|2012|86.5|29,672|\n|TOTAL|189.1|32,000|\n xvii. Transfer of unclaimed/unpaid amounts to the Investor Education and Protection Fund: Pursuant to Sections 124 and 125 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (\u201cIEPF Rules\u201d), dividend, if not claimed for a consecutive period of 7 years from the date of transfer to Unpaid Dividend Account of the Company, are liable to be transferred to the Investor Education and Protection Fund (\u201cIEPF\u201d). Further, all the shares in respect of which dividend has remained unclaimed for seven consecutive years or\nmore from the date of transfer to unpaid dividend account shall also be transferred to IEPF Authority. The said\nrequirement does not apply to shares in respect of which there is a specific order of Court, Tribunal or Statutory\nAuthority, restraining any transfer of the shares. In the interest of the shareholders, the Company sends periodical reminders to the shareholders to claim\ntheir dividends in order to avoid transfer of dividends/shares to IEPF Authority. Notices in this regard are also\npublished in the newspapers and the details of unclaimed dividends and shareholders whose shares are liable\nto be transferred to the IEPF Authority, are uploaded on the Company\u2019s website (https://www.tcs.com/detailsunclaimed-\ndividend-transfer-IEPF-account-2017). In light of the aforesaid provisions, the Company has during the year under review, transferred to IEPF the\nunclaimed dividends, outstanding for 7 consecutive years, of the Company, erstwhile TCS e-Serve Limited and\nCMC Limited (since amalgamated with the Company). Further, shares of the Company, in respect of which\ndividend has not been claimed for 7 consecutive years or more from the date of transfer to unpaid dividend\naccount, have also been transferred to the demat account of IEPF Authority. The details of unclaimed dividends and shares transferred to IEPF during FY 2019 are as follows: * Includes final dividend of erstwhile TCS e-Serve Limited and erstwhile CMC Limited The members who have a claim on above dividends and shares may claim the same from IEPF Authority by\nsubmitting an online application in the prescribed Form No. IEPF-5 available on the website www.iepf.gov.\nin and sending a physical copy of the same, duly signed to the Company, along with requisite documents\nenumerated in the Form No. IEPF-5. No claims shall lie against the Company in respect of the dividend/shares\nso transferred. The Members/Claimants can file only one consolidated claim in a financial year as per the IEPF\nRules.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total operating margin from financial services and products in 2019, if the operating margin for products is 4% less than its current value? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-395", + "paragraphs": [ + "\n|||Fiscal||||\n||2019||2018 (1)|||\n||Operating Income|Operating Margin|Operating Income|Operating Margin|Increase (Decrease)|\n||||(in millions of U.S. dollars)|||\n|Communications, Media & Technology|$1,555|18%|$1,380|17%|$175|\n|Financial Services|1,238|15|1,365|16|(128)|\n|Health & Public Service|739|10|766|11|(27)|\n|Products|1,720|14|1,664|15|56|\n|Resources|1,053|16|724|12|330|\n|TOTAL|$6,305|14.6%|$5,899|14.4%|$406|\n Operating Income and Operating Margin Operating income for fiscal 2019 increased $406 million, or 7%, over fiscal 2018. Operating income and operating margin for each of the operating groups were as follows: Amounts in table may not total due to rounding. (1) Effective September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Certain components of pension service costs were reclassified from Operating expenses to Non-operating expenses. Prior period amounts have been revised to conform with the current period presentation.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the total commitments between that of operating leases and other contractual commitments if the total commitments for other contractual commitments increased by $2,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-396", + "paragraphs": [ + "\n||Operating Leases|Other Contractual Commitments|Total|\n|||(U.S. $ in thousands)||\n|Fiscal Period:||||\n|Year ending 2020|$38,790|$108,978|$147,768|\n|Years ending 2021 - 2024|148,021|219,342|367,363|\n|Thereafter|144,037|\u2014|144,037|\n|Total commitments|$330,848|$328,320|659,168|\n 18. Commitments The Group leases various offices in locations such as Amsterdam, the Netherlands; the San Francisco Bay Area, California, New York, New York, Austin, Texas, and Boston, Massachusetts, United States; Sydney, Australia; Manila, the Philippines; Bengaluru, India; Yokohama, Japan; and Ankara, Turkey under non-cancellable operating leases expiring within one to nine years. The leases have varying terms, escalation clauses and renewal rights. On renewal, the terms of the leases are renegotiated. The Group incurred rent expense on its operating leases of $38.6 million, $23.6 million, and $12.2 million during the fiscal years ended 2019, 2018 and 2017, respectively. Additionally, the Group has a contractual commitment for services with third-parties related to its cloud services platform and data centers. These commitments are non-cancellable and expire within two to four years. Commitments for minimum lease payments in relation to non-cancellable operating leases and purchase obligations as of June 30, 2019 were as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the other revenues in 2019 is increased to 30 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-397", + "paragraphs": [ + "\n||Year Ended December 31,|Year Ended December 31,|Year Ended December 31,|% Variation|% Variation|\n||2019|2018|2017|2019 vs 2018|2018 vs 2017|\n||(in millions)|(in millions)|(in millions)|||\n|Net sales|$9,529|$9,612|$8,308|(0.9)%|15.7%|\n|Other revenues|27|52|39|(49.0)|36.1|\n|Net revenues|$9,556|$9,664|$8,347|(1.1)%|15.8%|\n Our 2019 net revenues decreased 1.1% compared to the prior year, primarily due to a decrease in volumes of approximately 8%, partially compensated by an increase in average selling prices of approximately 7%. The increase in the average selling prices was driven by favorable product mix of approximately 10%, partially offset by a negative pricing effect of approximately 3%. Our 2018 net revenues increased 15.8% compared to the prior year, primarily due to increase in average selling prices of approximately 16%, while volumes remained substantially flat. The increase in the average selling prices was driven by favorable product mix of approximately 18%, partially offset by a negative pricing effect of approximately 2%. Our net revenues registered double-digit growth across all product groups and geographies. In 2019, 2018 and 2017, our largest customer, Apple, accounted for 17.6%, 13.1% and 10.5% of our net revenues, respectively, reported within our three product groups.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average value per share that Robert Andersen acquired on vesting if there are 20,000 shares?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-398", + "paragraphs": [ + "\n||Option Awards||Stock Awards||\n|Name|Number of Shares Acquired on Exercise (#)|Value Realized on Exercise ($)|Number of Shares Acquired on Vesting (#)|Value Realized on Vesting ($)|\n|Jon Kirchner|\u2014|\u2014|153,090|3,428,285|\n|Robert Andersen|\u2014|\u2014|24,500|578,806|\n|Paul Davis|\u2014|\u2014|20,500|482,680|\n|Murali Dharan|\u2014|\u2014|15,000|330,120|\n|Geir Skaaden|\u2014|\u2014|21,100|500,804|\n Option Exercises and Stock Vested 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. (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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in revenues from 2018 to 2019 if the value in 2019 was $40,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-399", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|(In thousands)|||\n|Revenues|$36,898|$36,149|\n|Income from operations|$4,461|$4,973|\n|Income from operations as a % of revenues|12%|14%|\n Europe Europe net revenues increased $749,000 in 2019 compared to 2018 (see \u201cRevenues\u201d above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average low closing price for 2019 if low closing price for first quarter 2019 was $9.90 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-400", + "paragraphs": [ + "\n|COMMON STOCK PRICES|||||\n|2019|First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|High|$15.40|$17.81|$16.40|$11.59|\n|Low|$10.49|$13.76|$ 9.92|$ 8.09|\n Market for Registrant\u2019s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities ADTRAN\u2019s common stock is traded on the NASDAQ Global Select Market under the symbol ADTN. As of February 19, 2020, ADTRAN had 163 stockholders of record and approximately 6,972 beneficial owners of shares held in street name. The following table shows the high and low closing prices per share for our common stock as reported by NASDAQ for the periods indicated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the deferred revenue in Jan 2018 was $1800 million, how much is the increase in primary working capital use of cash from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-401", + "paragraphs": [ + "\n|||Fiscal year ended January 31,||\n|(in millions)|2019|2018|2017|\n|Net cash provided by operating activities|$377.1|$0.9|$169.7|\n|Net cash (used in) provided by investing activities|(710.4)|506.4|272.0|\n|Net cash provided by (used in) financing activities|151.9|(656.6)|(578.3)|\n LIQUIDITY AND CAPITAL RESOURCES Our primary source of cash is from the sale of our software and related services. Our primary use of cash is payment of our operating costs, which consist primarily of employee-related expenses, such as compensation and benefits, as well as general operating expenses for marketing, facilities and overhead costs. In addition to operating expenses, we also use cash to fund our stock repurchase program and invest in our growth initiatives, which include acquisitions of products, technology and businesses. See further discussion of these items below. At January 31, 2019, our principal sources of liquidity were cash, cash equivalents, and marketable securities totaling $953.6 million and net accounts receivable of $474.3 million On December 17, 2018, Autodesk entered into a new Credit Agreement (the \u201cCredit Agreement\u201d) for an unsecured revolving loan facility in the aggregate principal amount of $650.0 million, with an option to request increases in the amount of the credit facility by up to an additional $350.0 million. The Credit Agreement replaced and terminated our $400.0 million Amended and Restated Credit Agreement. The maturity date on the line of credit facility is December 2023. At January 31, 2019, Autodesk had no outstanding borrowings on this line of credit. As of March 25, 2019, we have no amounts outstanding under the credit facility. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on our covenant requirements. If we are unable to remain in compliance with the covenants, we will not be able to draw on our credit facility. On December 17, 2018, we also entered into a Term Loan Agreement (the \u201cTerm Loan Agreement\u201d) which provided for a delayed draw term loan facility in the aggregate principal amount of $500.0 million. On December 19, 2018, we borrowed a $500.0 million term loan under the Term Loan Agreement in connection with the acquisition of PlanGrid. See Part II, Item 8,Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on the Term Loan Agreement terms and Part II, Item 8, Note 6, \"Acquisitions\" for further discussion on the PlanGrid acquisition. In addition to the term loan, as of January 31, 2019, we have $1.6 billion aggregate principal amount of Notes outstanding. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion. Our cash and cash equivalents are held by diversified financial institutions globally. Our primary commercial banking relationship is with Citigroup and its global affiliates. In addition, Citibank N.A., an affiliate of Citigroup, is one of the lead lenders and agent in the syndicate of our $650.0 million line of credit. Long-term cash requirements for items other than normal operating expenses are anticipated for the following: repayment of debt; common stock repurchases; the acquisition of businesses, software products, or technologies complementary to our business; and capital expenditures, including the purchase and implementation of internal-use software applications Our cash, cash equivalents, and marketable securities balances are concentrated in a few locations around the world, with substantial amounts held outside of the United States. As of January 31, 2019, approximately 52% of our total cash or cash equivalents and marketable securities are located in foreign jurisdictions and that percentage will fluctuate subject to business needs. There are several factors that can impact our ability to utilize foreign cash balances, such as foreign exchange restrictions, foreign regulatory restrictions or adverse tax costs. The Tax Act includes a mandatory one-time tax on accumulated earnings of foreign subsidiaries and generally eliminates U.S. taxes on foreign subsidiary distributions in future periods. As a result, earnings in foreign jurisdictions are generally available for distribution to the U.S. with little to no incremental U.S. taxes. We regularly review our capital structure and consider a variety of potential financing alternatives and planning strategies to ensure we have the proper liquidity available in the locations in which it is needed. We expect to meet our liquidity needs through a combination of current cash balances, ongoing cash flows, and external borrowings. Cash from operations could also be affected by various risks and uncertainties, including, but not limited to the risks detailed in Part I, Item 1A titled \u201cRisk Factors.\u201d However, based on our current business plan and revenue prospects, we believe that our existing balances, our anticipated cash flows from operations and our available credit facility will be sufficient to meet our working capital and operating resource expenditure requirements for at least the next 12 months. Our revenue, earnings, cash flows, receivables, and payables are subject to fluctuations due to changes in foreign currency exchange rates, for which we have put in place foreign currency contracts as part of our risk management strategy. See Part II, Item 7A, \u201cQuantitative and Qualitative Disclosures about Market Risk\u201d for further discussion. Net cash provided by operating activities of $377.1 million for fiscal 2019 consisted of $371.8 million of non-cash expenses, including stock-based compensation expense, restructuring charges, net, depreciation, amortization and accretion expense, offsetting our net loss of $80.8 million, and included $86.1 million of cash flow provided by changes in operating assets and liabilities. The primary working capital source of cash was an increase in deferred revenue from $1,955.1 million as of January 31, 2018, to $2,091.4 million as of January 31, 2019. The primary working capital uses of cash were decreases in accounts payable and other accrued liabilities. Net cash used in investing activities was $710.4 million for fiscal 2019 and was primarily due to acquisitions, net of cash acquired and purchases of marketable securities. These cash outflows were partially offset by sales and maturities of marketable securities. At January 31, 2019, our short-term investment portfolio had an estimated fair value of $67.6 million and a cost basis of $62.8 million. The portfolio fair value consisted of $60.3 million of trading securities that were invested in a defined set of mutual funds as directed by the participants in our Deferred Compensation Plan (see Note 7, \u201cDeferred Compensation,\u201d in the Notes to Consolidated Financial Statements for further discussion) and $7.3 million invested in other available-for-sale shortterm securities. Net cash provided by financing activities was $151.9 million in fiscal 2019 and was primarily due to proceeds from debt issuance, net of discount and proceeds from issuance of stock. These cash inflows were partially offset by repurchases of our common stock and taxes paid related to net share settlement of equity awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage difference in the fair value of plan assets under the combined pension plan in 2019 be if the value in 2019 is $10,533 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-402", + "paragraphs": [ + "\n||Combined Pension Plan||Post-Retirement Benefit Plans||\n||Years Ended December 31,||Years Ended December 31,||\n||2019|2018|2019|2018|\n|||(Dollars in millions)|||\n|Benefit obligation|$(12,217)|(11,594)|(3,037)|(2,977)|\n|Fair value of plan assets|10,493|10,033|13|18|\n|Unfunded status|(1,724)|(1,561)|(3,024)|(2,959)|\n|Current portion of unfunded status|\u2014|\u2014|(224)|(252)|\n|Non-current portion of unfunded status|$(1,724)|(1,561)|(2,800)|(2,707)|\n Unfunded Status The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans: The current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the summed compensation for the top 3 most compensated directors be if Masood A. Jabbar got compensated $300,000 in total instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-403", + "paragraphs": [ + "\n|DIRECTOR COMPENSATION||||\n|Name (1)|Fees Earned or Paid in Cash ($)|Stock Awards ($) (2)|Total ($)|\n|Keith Barnes|102,500|178,317|280,817|\n|Richard E. Belluzzo|160,000|178,317|338,317|\n|Laura Black|67,500|178,317|245,817|\n|Tor Braham|67,500|178,317|245,817|\n|Timothy Campos|77,500|178,317|255,817|\n|Donald Colvin|97,500|178,317|275,817|\n|Masood A. Jabbar|90,000|178,317|268,317|\n The director compensation policies summarized above resulted in the following total compensation for our non-management directors in fiscal year 2019: Director Compensation Table (1) Oleg Khaykin, President and Chief Executive Officer, is not included in this table as he was an employee of the Company and as such received no compensation for his services as a director. His compensation is disclosed in the Summary Compensation Table. (2) The amounts shown in this column represent the grant date fair values of RSUs issued pursuant to the Company\u2019s 2003 Equity Incentive Plan, computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (\u201cFASB ASC Topic 718\u201d), excluding the effect of estimated forfeitures. There can be no assurance that these grant date fair values will ever be realized by the non-employee directors. For information regarding the number of unvested RSUs held by each non-employee director as of the end of fiscal year 2019, see the column \u201cUnvested Restricted Stock Units Outstanding\u201d in the table below\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the difference in the Adjusted EBITDA for Bell Wireless and Bell Wireline in 2018 be if the Adjusted EBITDA for Bell Wireless was 3,321?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-404", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Bell Wireless|3,842|3,521|321|9.1%|\n|Bell Wireline|5,414|5,321|93|1.7%|\n|Bell Media|850|693|157|22.7%|\n|Total BCE adjusted EBITDA|10,106|9,535|571|6.0%|\n 4.6 Adjusted EBITDA BCE BCE\u2019s adjusted EBITDA grew by 6.0% in 2019, compared to 2018, attributable to growth from all three of our segments. Higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted EBITDA. This corresponded to an adjusted EBITDA margin of 42.2% in 2019, up 1.6\u00a0pts over last year, mainly driven by the favourable impact from the adoption of IFRS\u00a016 in 2019, and greater service revenue flow-through, moderated by greater low-margin product sales in our total revenue base.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in the net carrying amount of total long-term debt between 2018 and 2019 if the Net Carrying Amount of total long-term debt in 2018 was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-405", + "paragraphs": [ + "\n|||At December 31, 2019||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|$650|$(2)|$648|\n|2022 Notes|400|(2)|398|\n|2026 Notes|850|(7)|843|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(9)|391|\n|Total long-term debt|$2,700|$(25)|$2,675|\n|||At December 31, 2018||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|650|(3)|647|\n|2022 Notes|400|(3)|397|\n|2026 Notes|850|(8)|842|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(10)|390|\n|Total long-term debt|$2,700|$(29)|$2,671|\n Interest expense and financing costs Fees and discounts associated with the issuance of our debt instruments are recorded as debt discount, which reduces their respective carrying values, and are amortized over their respective terms. Amortization expense is recorded within \u201cInterest and other expense (income), net\u201d in our consolidated statement of operations. For the years ended December 31, 2019, 2018, and 2017: interest expense was $86 million, $134 million, and $150 million, respectively; amortization of the debt discount and deferred financing costs was $4 million, $6 million, and $12 million, respectively. A summary of our outstanding debt is as follows (amounts in millions): With the exception of the 2026 and the 2047 Notes, using Level 2 inputs (i.e., observable market prices in less-than-active markets) at December 31, 2019, the carrying values of the Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair value of the 2026 and the 2047 Notes were $893 million and $456 million, respectively. Using Level 2 inputs at December 31, 2018, the carrying values of the 2021 Notes and the 2022 Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair values of the 2026 Notes, the 2027 Notes, and the 2047 Notes were $800 million, $376 million, and $360 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the value of the net cash used in investing activities in 2017 as a percentage of the net cash used in investing activities in 2019 if the net cash used in 2019 is increased by $500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-406", + "paragraphs": [ + "\n||||Fiscal Year|\n||2019|2018|2017|\n|Net cash (used in) operating activities|$(11,594)|$(12,638)|$(12,938)|\n|Net cash (used in) investing activities|(921)|(288)|(642)|\n|Net cash provided by financing activities|7,600|22,862|15,237|\n Cash balances held at our foreign subsidiaries were approximately $548,000 and $656,000 at December 29, 2019 and December 30, 2018, respectively. Earnings from our foreign subsidiaries are currently deemed to be indefinitely reinvested. We do not expect such reinvestment to affect our liquidity and capital resources, and we continually evaluate our liquidity needs and ability to meet global cash requirements as a part of our overall capital deployment strategy. Factors which affect our liquidity, capital resources and global capital deployment strategy include anticipated cash flows, the ability to repatriate cash in a tax efficient manner, funding requirements for operations and investment activities, acquisitions and divestitures and capital market conditions. In summary, our cash flows were as follows (in thousands): Net Cash from Operating Activities In 2019, net cash used in operating activities was $11.6 million, which was primarily due to a net loss of $15.4 million, adjusted for non-cash charges of $4.3 million. Non-cash charges consisted primarily stock-based compensation expense of $3.1 million and depreciation and amortization of long-lived assets and certain definite- lived intangible assets of $1.2 million. In addition, changes in working capital accounts used cash of $392,000 as a result of a decrease in accounts payable and accrued liabilities of $1.5 million, partially offset by cash inflow from a decrease in inventory of $483,000, a decrease in accounts receivable of $218,000, a decrease in other assets of $229,000 and an increase in deferred revenue of $158,000. In 2018, net cash used in operating activities was $12.6 million, and resulted primarily from a net loss of $13.8 million, adjusted for non-cash charges of $3.6 million. These non-cash charges included write-downs of inventories in the amount of $386,000 to reflect excess quantities, depreciation and amortization of our long-lived assets of $1.3 million and stock-based compensation of $1.9 million. In addition, changes in working capital accounts used cash of $2.4 million as a result of an increase in accounts receivable of $1.3 million, an increase in gross inventory of $662,000, and an increase in other assets of $879,000, partially offset by an increase in accrued liabilities of $235,000 and an increase in trade payables of $223,000. In 2017, net cash used in operating activities was $12.9 million, and resulted primarily from a net loss of $14.1 million, adjusted for non-cash charges of $3.1 million. These non-cash charges included write-downs of inventories in the amount of $232,000 to reflect excess quantities, depreciation and amortization of our long-lived assets of $1.4 million and stock-based compensation of $1.4 million. In addition, changes in working capital accounts used cash of $1.9 million as a result of an increase in accounts receivable of $86,000, an increase in gross inventory of $1.8 million, and a decrease of accounts payable of $145,000, partially offset by an increase in accrued liabilities of $72,000. Net Cash from Investing Activities Net cash used for investing activities in 2019 was $921,000, which was primarily attributable to the leasehold improvements and computer equipment at the new office premises of $576,000 and capitalization of internal use software of $365,000. Net cash used for investing activities in 2018 was $288,000, primarily for capital expenditures to acquire manufacturing equipment and software, which was partially offset by proceeds from the sale of old equipment. Net cash used for investing activities in 2017 was $642,000, primarily for capital expenditures to acquire manufacturing equipment and software. Net Cash from Financing Activities In 2019, net cash provided by financing activities was $7.6 million, primarily attributable to the net proceeds from the issuance of 1.3 million shares of common stock in June 2019. These inflows were partially offset by scheduled repayments of finance lease obligations and tax payments related to net settlement of stock awards. In 2018, net cash provided by financing activities was $22.9 million, resulting from the additional borrowing of $9.0 million under the line of credit, net cash proceeds of $13.9 million from our common stock offering in May 2018 and proceeds of $676,000 from the issuance of common shares to employees under our equity plans. These proceeds were partially offset by scheduled payments of finance lease obligations and tax payments related to net settlement of stock awards. In 2017, net cash provided by financing activities was $15.2 million, resulting from the proceeds of $15.2 million from our stock offering in March 2017 and proceeds of $352,000 from the issuance of common shares to employees under our equity plans, net of taxes paid related to net settlement of equity awards of $198,000. These proceeds were partially offset by payments of $344,000 under the terms of our capital software lease obligations. We require substantial cash to fund our business. However, we believe that our existing cash and cash equivalents, together with available financial resources from the Revolving Facility will be sufficient to satisfy our operations and capital expenditures over the next twelve months. OurRevolving Facility will expire in September 2021, and we expect to renew this line of credit or find an alternative lender prior to the expiration date. Further, any violations of debt covenants may restrict our access to any additional cash draws from the revolving line of credit, and may require our immediate repayment of the outstanding debt amounts. After the next twelve months, our cash requirements will depend on many factors, including our level of revenue and gross profit, the market acceptance of our existing and new products, the levels at which we maintain inventories and accounts receivable, costs of securing access to adequate manufacturing capacity, new product development efforts, capital expenditures and the level of our operating expenses. In order to satisfy our longer term liquidity requirements, we may be required to raise additional equity or debt financing. There can be no assurance that financing will be available at commercially acceptable terms or at all.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Pre-tax income in 2018 changed to 9,000 million, what is the average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-407", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018*|2017*|Yr.-to-Yr. Percent/ Margin Change|\n|Cloud & Cognitive Software||||\n|External gross profit|$17,224|$16,986|1.4%|\n|External gross profit margin|77.6%|78.1%|(0.5)pts.|\n|Pre-tax income|$8,882|$8,068|10.1%|\n|Pre-tax margin|35.0%|32.4%|2.6pts.|\n 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\u2019 commitment to the company\u2019s 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. * Recast to reflect segment changes. 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Cash flows (used in) / from financing activities between 2017 and 2018 if cash flows (used in) / from financing activities in 2019 was $70,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-408", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Cash flows from operating activities|$47,112|$60,710|$57,187|\n|Cash flows used in investing activities|(73,414)|(13,377)|(168,795)|\n|Cash flows (used in) / from financing activities|(130)|2,399|67,303|\n Historical Cash Flows The following table sets forth our cash flows for the periods indicated (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Bookings, excluding the settlement gains of first quarter 2019 was \u20ac200 million, What would be the percentage change in Bookings, excluding the settlement gains, of the first two quarters 2019 to last two quarters? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-409", + "paragraphs": [ + "\n|||Year ended December 31,||\n|(EUR million)|2018|2019|% Change|\n|Backlog at the beginning of the year|176.3|301.5|71%|\n|New orders|942.1|1,328.9|41%|\n|Revenue|(818.1)|(1,283.9)|57%|\n|FX-effect|6.3|4.7||\n|Adjustment IFRS 15|(5.1)|\u2013||\n|Backlog as per reporting date|301.5|351.2|16%|\n|Book-to-bill ratio (new orders divided by net sales)|1.2|1.0||\n BOOKINGS The following table shows new orders levels for 2019 and the backlog for 2018: The backlog includes orders for which purchase orders or letters of intent have been accepted, typically for up to one year. Historically, orders have been subject to cancellation or rescheduling by customers. In addition, orders have been subject to price negotiations and changes in specifications as a result of changes in customers\u2019 requirements. Due to possible customer changes in delivery schedules and requirements, and to cancellations of orders, our backlog at any particular date is not necessarily indicative of actual sales for any subsequent period. For the year in total, our new bookings increased by 24% in 2019 to \u20ac1,170 million, excluding the proceeds from the settlements. The book-to-bill, as measured by orders divided by revenue, was 1.0 in 2019. Equipment bookings were led by the foundry segment, followed by logic and memory. Bookings strengthened in the course of the year, excluding the settlement gains, from \u20ac235 million in the first quarter to \u20ac270 million in the second quarter, \u20ac292 million in the third quarter and finished at a new record high of \u20ac373 million in the fourth quarter. We also finished the year with a record high order backlog of \u20ac351 million, an increase of 16% compared to the end of 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net unrealized losses on the interest rate swaps if the amount in 2019 was $1.2 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-410", + "paragraphs": [ + "\n|||December 31,|||\n|(in thousands of $)|2019|2018|Change|% Change|\n|Interest income|10,479|10,133|346|3%|\n|Interest expense|(103,124)|(101,908)|(1,216)|1%|\n|Losses on derivative instruments|(38,044)|(30,541)|(7,503)|25%|\n|Other financial items, net|(5,522)|(1,481)|(4,041)|100%|\n|Income taxes|(1,024)|(1,267)|243|(19)%|\n|Net income attributable to non-controlling interests|(89,581)|(63,214)|(26,367)|42%|\n Other non-operating results The following details our other consolidated results for the years ended December 31, 2019 and 2018: Interest expense: Interest expense increased by $1.2 million to $103.1 million for the year ended December 31, 2019 compared to $101.9 million for the same period in 2018. The increase in interest expense was primarily due to:\n\u2022 $28.9 million lower capitalized interest on borrowing costs in relation to our investment in the Hilli FLNG conversion following acceptance of the vessel by the charterer in May 2018; and\n\u2022 $1.5 million interest on the term loan facility, drawn in September 2019. This was partially offset by reduced interest costs due to lower LIBOR rates, resulting in:\n\u2022 $12.4 million decrease in interest expense arising on the loan facilities of our consolidated lessor VIEs;\n\u2022 $8.7 million capitalized interest on borrowing costs in relation to our investments;\n\u2022 $6.5 million decrease in interest expense incurred on the deposits received from Golar Partners following application of the deposit to the Hilli acquisition price and the conversion of the Hilli shareholder loans to equity following the Hilli Disposal in July 2018; and\n\u2022 $1.0 million decrease in interest expense on the Hilli letter of credit, due to a contractual step down in the Hilli letter of credit from $300 million to $250 million in May 2019, and a further step down to $125 million in November 2019. Losses on derivative instruments: Losses on derivative instruments increased by $7.5 million to a loss of $38.0 million for the year ended December 31, 2019 compared to a loss of $30.5 million for the same period in 2018. The movement was primarily due to: Net unrealized and realized (losses)/gains on interest rate swap agreements: As of December 31, 2019, we have an interest rate swap portfolio with a notional amount of $737.5 million, none of which are designated as hedges for accounting purposes. Net unrealized losses on the interest rate swaps increased to a loss of $16.5 million for the year ended December 31, 2019 compared to a gain of $0.6 million for the same period in 2018, due to a decline in the long-term swap rates, partially offset by the decreased notional value of our swap portfolio over the period. Realized gains on our interest rate swaps decreased to a gain of $6.4 million for the year ended December 31, 2019, compared to a gain of $8.1 million for the same period in 2018. The decrease was primarily due to lower LIBOR rates for the year ended December 31, 2019. Unrealized losses on Total Return Swap: In December 2014, we established a three month facility for a Stock Indexed Total Return Swap Programme or Equity Swap Line with DNB Bank ASA in connection with a share buyback scheme. In November 2019, we repurchased 1.5 million shares underlying the equity swap. The remaining facility has been extended to March 2020. The equity swap derivatives mark-to-market adjustment resulted in a net loss of $30.5 million recognized in the year ended December 31, 2019 compared to a loss of $30.7 million for the same period in 2018. The losses in 2019 and 2018 are due to the decline in our share price. Unrealized mark-to-market losses on Earn-Out Units: This relates to the mark-to-market movement on the Earn-Out Units issuable in connection with the IDR reset transaction in October 2016, which we recognize as a derivative asset in our consolidated financial statements. The decrease in Golar Partners' quarterly distribution to $0.4042 per common unit on October 24, 2018 resulted in the contingent Earn-Out Units arising out of the IDR reset transaction in October 2016 not crystallizing and, accordingly, we recognized a mark-to-market loss of $7.4 million for the year ended December 31, 2018, effectively reducing the derivative asset to $nil at December 31, 2018. There was no comparative movement for the year ended December 31, 2019. Other financial items, net: Other financial items, net decreased by $4.0 million to a loss of $5.5 million for the year ended December 31, 2019 compared to $1.5 million for the same period in 2018 primarily as a result of consolidating our lessor VIEs. Net income attributable to non-controlling interests: Net income attributable to non-controlling interests increased by $26.4 million to $89.6 million for the year ended December 31, 2019 compared to $63.2 million for the same period in 2018 mainly due to the completion of the Hilli Disposal in July 2018. The non-controlling interest in relation to the Hilli Disposal for the year ended December 31, 2019 amounted to $61.7 million, compared to $31.3 million for the same period in 2018. The net income attributable to non-controlling interests comprises of: \u2022 $36.5 million and $19.7 million in relation to the non-controlling shareholders who hold interests in Hilli LLC for the year ended December 31, 2019 and 2018, respectively; \u2022 $0.5 million in relation to the non-controlling shareholders who hold interests in Gimi MS Corporation for the year ended December 31, 2019, following the subscription of 30% equity interest by First FLNG Holdings in April 2019; and \u2022 $28.3 million and $31.9 million in relation to the equity interests in our remaining lessor VIEs for the year ended December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total assets for 2018 and 2019 if 2018 year end's total assets was $2,400,000 thousands? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-411", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||(in thousands)||\n|Cash, cash equivalents and marketable securities|$2,455,194|$1,969,670|\n|Total assets|3,489,479|2,254,785|\n|Total liabilities|473,745|164,017|\n|Total non-current liabilities|157,363|25,329|\n Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the \"Critical Accounting Policies and Estimates\" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the basic net income per common share in 2019 from 2018 be if the amount in 2019 was $1.56 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-412", + "paragraphs": [ + "\n||||Years Ended December 31,|||\n|(in thousands, except per share data)|2019 (1)|2018 (2)|2017|2016|2015|\n|Income Statement Data (3):||||||\n|Revenues|$1,614,762|$1,625,687|$1,586,008|$1,460,037|$1,286,340|\n|Income from operations (4)(5)|89,800|63,202|87,042|92,373|94,358|\n|Net income (4)(5)(6)|64,081|48,926|32,216|62,390|68,597|\n|Net Income Per Common Share: (3)(4)(5)(6)||||||\n|Basic|$1.54|$1.16|$0.77|$1.49|$1.64|\n|Diluted|$1.53|$1.16|$0.76|$1.48|$1.62|\n|Weighted Average Common Shares:||||||\n|Basic|41,649|42,090|41,822|41,847|41,899|\n|Diluted|41,802|42,246|42,141|42,239|42,447|\n|Balance Sheet Data: (3)(4)(6)(7)||||||\n|Total assets|$1,415,500|$1,171,967|$1,327,092|$1,236,403|$947,772|\n|Long-term debt|73,000|102,000|275,000|267,000|70,000|\n|Shareholders' equity|874,475|826,609|796,479|724,522|678,680|\n Item 6. Selected Financial Data The following selected financial data has been derived from our consolidated financial statements. The information below should be read in conjunction with \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations,\u201d and the accompanying Consolidated Financial Statements and related notes thereto. (1) Effective January 1, 2019, the Company adopted new guidance on leases using the modified retrospective method; as such, 2015 \u2013 2018 have not been restated. See Note 3, Leases, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (2) Effective January 1, 2018, the Company adopted new guidance on revenue recognition using the modified retrospective method; as such, 2015 \u2013 2017 have not been restated. See Note 2, Revenues, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (3) The amounts reflect the results of Symphony, WhistleOut, the Telecommunications Asset acquisition, Clearlink and Qelp since the associated acquisition dates of November 1, 2018, July 9, 2018, May 31, 2017, April 1, 2016 and July 2, 2015, respectively, as well as the related merger and integration costs incurred as part of each acquisition. See Note 4, Acquisitions, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information regarding the Symphony, WhistleOut and Telecommunications Asset acquisitions. (4) The amounts for 2019, 2018 and 2017 include exit costs and impairments of long-lived assets. See Note 5, Costs Associated with Exit or Disposal Activities, and Note 6, Fair Value, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (5) The amounts for 2018 include the $1.2 million Slaughter settlement agreement. See Note 22, Commitments and Loss Contingencies, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (6) The amount for 2017 includes $32.7 million related to the impact of the 2017 Tax Reform Act. See Note 20, Income Taxes, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (7) The Company has not declared cash dividends per common share for any of the five years presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in net income between 2019 and 2020 if the net income in 2020 was -$100 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-413", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Total revenue|$777|$639|$474|\n|Operating income|(287)|(247)|(239)|\n|Net income|(204)|(832)|(234)|\n|Net income attributable to VMware|(148)|(772)|(222)|\n|Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B|$(0.63)|$(1.95)|$(0.56)|\n|Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B|$(0.67)|$(1.93)|$(0.56)|\n|Other comprehensive income (loss)|$\u2014|$(26)|$35|\n The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell\u2019s acquisition of EMC during fiscal 2016. VMware\u2019s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented. The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the number of shares at the beginning and end of year 2019 if number of shares at year end is 126,523?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-414", + "paragraphs": [ + "\n||2019|2018|\n||No. of Shares|No. of Shares|\n|Number of shares at beginning of year|114,758|137,227|\n|Number of shares distributed to employees|45,560|42,480|\n|Number of shares transferred to main share registry and/or disposed of|(44,526)|(64,949)|\n|Number of shares at year end|115,792|114,758|\n 16. SHARE-BASED PAYMENTS a. Employee Share Plan The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company\u2019s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company. Details of the movement in employee shares under the ESP are as follows: The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the planned costs and actual costs incurred for Building and Equipment Relocation if planned costs were $9,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-415", + "paragraphs": [ + "\n|June 2016 Plan|Planned Costs|Actual costs incurred through December 31, 2019|\n|Workforce reduction|$3,075|$3,340|\n|Building and equipment relocation|9,025|10,534|\n|Asset impairment charge|\u2014|1,168|\n|Other charges (1)|1,300|988|\n|Restructuring charges|$13,400|$16,030|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 8 \u2014 Costs Associated with Exit and Restructuring Activities 2016 Plan In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility and transitioning it into a research and development center supporting our global operations (\"June 2016 Plan\"). Additional organizational changes were also implemented in various other locations. In 2017, we revised this plan to include an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which have now been consolidated into a single facility. Restructuring charges under this plan, which is substantially complete, were $4,284, $4,559, and $4,139 during the years ended December 31, 2019, 2018, and 2017, respectively. The total restructuring liability related to the June 2016 Plan was $233 and $668 at December 31, 2019 and 2018, respectively. Any additional costs related to line movements, equipment charges, and other costs will be expensed as incurred. The following table displays the restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2019: (1) Other charges include the effects of currency translation, travel, legal and other charges.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage constitution of money market funds among the total assets as of December 31, 2019 if the value of money market funds was $200,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-416", + "paragraphs": [ + "\n|December 31, 2019|||||\n||Level 1|Level 2|Level 3|Total|\n|Assets:|||||\n|Money market funds|$107,708|$\u2014|$\u2014|$107,708|\n|U.S. government agencies|\u2014|77,364|\u2014|77,364|\n|Corporate debt securities|\u2014|207,137|\u2014|207,137|\n|Total|$107,708|$284,501|$\u2014|$392,209|\n|Liabilities:|||||\n|Contingent consideration|$\u2014|$\u2014|$1,889|$1,889|\n|Derivative liabilities|\u2014|748|\u2014|748|\n|Total|$\u2014|$748|$1,889|$2,637|\n||||||\n|December 31, 2018|||||\n||Level 1|Level 2|Level 3|Total|\n|Assets:|||||\n|Money market funds|$273,546|$\u2014|$\u2014|$273,546|\n|U.S. government agencies|\u2014|72,840|\u2014|72,840|\n|Corporate debt securities|\u2014|228,953|\u2014|228,953|\n|Derivative assets|\u2014|623|\u2014|623|\n|Total|$273,546|$302,416|$\u2014|$575,962|\n|Liabilities:|||||\n|Derivative liabilities|$\u2014|$549|$\u2014|$549|\n|Stock warrant liability|\u2014|\u2014|410|410|\n|Total|$\u2014|$549|$410|$959|\n Fair Value Measurement of Financial Assets and Liabilities The carrying values of the Company\u2019s accounts receivable and accounts payable, approximated their fair values due to the short period of time to maturity or repayment. The following tables set forth the Company\u2019s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy (in thousands): The fair value of the Company\u2019s Level 1 financial instruments is based on quoted market prices in active markets for identical instruments. The fair value of the Company\u2019s Level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data. In addition, Level 2 assets and liabilities include derivative financial instruments associated with hedging activity, which are further discussed in Note 4. Derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates, forward rates, and discount rates. There is not an active market for each hedge contract, but the inputs used to calculate the value of the instruments are tied to active markets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If free cash flow in 2019 was 600 million, what was the increase / (decrease)? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-417", + "paragraphs": [ + "\n|(in millions of dollars, except percentages)|Actual Fiscal 2018 (1) $|Revised projections (2) Fiscal 2019 (constant currency) (3)|Actual Fiscal 2019 (constant currency) (3) $|Actual Fiscal 2019 (constant currency) (3) %|Achievement of the projections Fiscal 2019|\n|Financial guidelines||||||\n|Revenue|2,147|Increase of 6% to 8%|2,294|6.8|Achieved|\n|Adjusted EBITDA|1,007|Increase of 8% to 10%|1,092|8.5|Achieved|\n|Acquisitions of property, plant and equipment|458|$450 to $470|425|(7.1)|Surpassed|\n|Capital intensity|21.3%|20% to 21%|18.5%|-|Surpassed|\n|Free cash flow|302|Increase of 38% to 45%|453|50.0|Surpassed|\n 2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1). (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the \"Accounting policies\" and \"Discontinued operations\" sections. (2) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised. (3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN. For further details on the Corporation's operating results, please refer to the \"Operating and financial results\", the \"Segmented operating and financial results\" and the \"Cash flow analysis\" sections.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the research and development stock-based compensation expense from 2018 to 2019 be if the amount in 2019 was 200 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-418", + "paragraphs": [ + "\n||December 31||\n||2019|2 0 1 8|\n|U.S. $ in thousands|||\n|Research and development|123|175|\n|General and administrative|666|844|\n|Total stock-based compensation expense|789|1,019|\n NOTE 11 - STOCK CAPITAL (Cont.) Shares and warrants issued to service providers: On August 17, 2017 the Company issued to Anthony Fiorino, the former CEO of the Company, for consulting services rendered, a grant of 4,327 shares of restricted stock under the 2014 U.S. Plan, which vests in eight equal quarterly installments (starting November 17, 2017) until fully vested on the second anniversary of the date of grant. Compensation expense recorded by the Company in respect of its stock-based service provider compensation awards for the year ended December 31, 2019 and 2018 amounted to $25 and $102, respectively. On March 26, 2019, the Company issued to its legal advisor 5,908 shares of Common Stock under the 2014 U.S. Plan for certain 2018 legal services. The related compensation expense was recorded as general and administrative expense in 2018. On May 23, 2019, the Company granted to a former director, in consideration for services rendered to the Company, an option under the 2014 Global Plan to purchase up to 4,167 shares of Common Stock with an exercise price per share of $0.75. The option was fully vested and exercisable as of the date of grant. Total Stock-Based Compensation Expense: The total stock-based compensation expense, related to shares, options and warrants granted to employees, directors and service providers was comprised, at each period, as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the carrying value in total financial assets from 2018 to 2019 be if the amount in 2019 was 430.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-419", + "paragraphs": [ + "\n||2019 Fair value|2019 Carrying value|2018 Carrying value|2018 Fair value|\n||\u00a3m|\u00a3m|\u00a3m|\u00a3m|\n|Financial assets:|||||\n|Cash and cash equivalents|168.5|168.5|187.1|187.1|\n|Trade, other receivables and contract assets|263.4|263.4|264.9|264.9|\n|Total financial assets|431.9|431.9|452.0|452.0|\n Fair values of financial assets and financial liabilities Fair values of financial assets and liabilities at 31st December 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest. Fair values have been assessed as follows: \u2022 Derivatives Forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data \u2022 Interest-bearing loans and borrowings Fair value is calculated based on discounted expected future principal and interest cash flows. \u2022 Lease liabilities The fair value is estimated as the present value of future cash flows, discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable. \u2022 Trade and other receivables/payables For receivables/payables with a remaining life of less than one year, the notional amount is deemed to reflect the fair value. The following table compares amounts and fair values of the Group\u2019s financial assets and liabilities: There are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed. Derivative financial instruments are measured at fair value. Fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the total Adjusted EBITDA for Bell Wireless in 2018 and 2019 be if the Adjusted EBITDA in 2018 was 3,500?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-420", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Bell Wireless|3,842|3,521|321|9.1%|\n|Bell Wireline|5,414|5,321|93|1.7%|\n|Bell Media|850|693|157|22.7%|\n|Total BCE adjusted EBITDA|10,106|9,535|571|6.0%|\n 4.6 Adjusted EBITDA BCE BCE\u2019s adjusted EBITDA grew by 6.0% in 2019, compared to 2018, attributable to growth from all three of our segments. Higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted EBITDA. This corresponded to an adjusted EBITDA margin of 42.2% in 2019, up 1.6\u00a0pts over last year, mainly driven by the favourable impact from the adoption of IFRS\u00a016 in 2019, and greater service revenue flow-through, moderated by greater low-margin product sales in our total revenue base.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average net cash used in operating activities in 2017 and 2018 if the net cash used in 2018 is reduced by $100,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-421", + "paragraphs": [ + "\n||||Fiscal Year|\n||2019|2018|2017|\n|Net cash (used in) operating activities|$(11,594)|$(12,638)|$(12,938)|\n|Net cash (used in) investing activities|(921)|(288)|(642)|\n|Net cash provided by financing activities|7,600|22,862|15,237|\n Cash balances held at our foreign subsidiaries were approximately $548,000 and $656,000 at December 29, 2019 and December 30, 2018, respectively. Earnings from our foreign subsidiaries are currently deemed to be indefinitely reinvested. We do not expect such reinvestment to affect our liquidity and capital resources, and we continually evaluate our liquidity needs and ability to meet global cash requirements as a part of our overall capital deployment strategy. Factors which affect our liquidity, capital resources and global capital deployment strategy include anticipated cash flows, the ability to repatriate cash in a tax efficient manner, funding requirements for operations and investment activities, acquisitions and divestitures and capital market conditions. In summary, our cash flows were as follows (in thousands): Net Cash from Operating Activities In 2019, net cash used in operating activities was $11.6 million, which was primarily due to a net loss of $15.4 million, adjusted for non-cash charges of $4.3 million. Non-cash charges consisted primarily stock-based compensation expense of $3.1 million and depreciation and amortization of long-lived assets and certain definite- lived intangible assets of $1.2 million. In addition, changes in working capital accounts used cash of $392,000 as a result of a decrease in accounts payable and accrued liabilities of $1.5 million, partially offset by cash inflow from a decrease in inventory of $483,000, a decrease in accounts receivable of $218,000, a decrease in other assets of $229,000 and an increase in deferred revenue of $158,000. In 2018, net cash used in operating activities was $12.6 million, and resulted primarily from a net loss of $13.8 million, adjusted for non-cash charges of $3.6 million. These non-cash charges included write-downs of inventories in the amount of $386,000 to reflect excess quantities, depreciation and amortization of our long-lived assets of $1.3 million and stock-based compensation of $1.9 million. In addition, changes in working capital accounts used cash of $2.4 million as a result of an increase in accounts receivable of $1.3 million, an increase in gross inventory of $662,000, and an increase in other assets of $879,000, partially offset by an increase in accrued liabilities of $235,000 and an increase in trade payables of $223,000. In 2017, net cash used in operating activities was $12.9 million, and resulted primarily from a net loss of $14.1 million, adjusted for non-cash charges of $3.1 million. These non-cash charges included write-downs of inventories in the amount of $232,000 to reflect excess quantities, depreciation and amortization of our long-lived assets of $1.4 million and stock-based compensation of $1.4 million. In addition, changes in working capital accounts used cash of $1.9 million as a result of an increase in accounts receivable of $86,000, an increase in gross inventory of $1.8 million, and a decrease of accounts payable of $145,000, partially offset by an increase in accrued liabilities of $72,000. Net Cash from Investing Activities Net cash used for investing activities in 2019 was $921,000, which was primarily attributable to the leasehold improvements and computer equipment at the new office premises of $576,000 and capitalization of internal use software of $365,000. Net cash used for investing activities in 2018 was $288,000, primarily for capital expenditures to acquire manufacturing equipment and software, which was partially offset by proceeds from the sale of old equipment. Net cash used for investing activities in 2017 was $642,000, primarily for capital expenditures to acquire manufacturing equipment and software. Net Cash from Financing Activities In 2019, net cash provided by financing activities was $7.6 million, primarily attributable to the net proceeds from the issuance of 1.3 million shares of common stock in June 2019. These inflows were partially offset by scheduled repayments of finance lease obligations and tax payments related to net settlement of stock awards. In 2018, net cash provided by financing activities was $22.9 million, resulting from the additional borrowing of $9.0 million under the line of credit, net cash proceeds of $13.9 million from our common stock offering in May 2018 and proceeds of $676,000 from the issuance of common shares to employees under our equity plans. These proceeds were partially offset by scheduled payments of finance lease obligations and tax payments related to net settlement of stock awards. In 2017, net cash provided by financing activities was $15.2 million, resulting from the proceeds of $15.2 million from our stock offering in March 2017 and proceeds of $352,000 from the issuance of common shares to employees under our equity plans, net of taxes paid related to net settlement of equity awards of $198,000. These proceeds were partially offset by payments of $344,000 under the terms of our capital software lease obligations. We require substantial cash to fund our business. However, we believe that our existing cash and cash equivalents, together with available financial resources from the Revolving Facility will be sufficient to satisfy our operations and capital expenditures over the next twelve months. OurRevolving Facility will expire in September 2021, and we expect to renew this line of credit or find an alternative lender prior to the expiration date. Further, any violations of debt covenants may restrict our access to any additional cash draws from the revolving line of credit, and may require our immediate repayment of the outstanding debt amounts. After the next twelve months, our cash requirements will depend on many factors, including our level of revenue and gross profit, the market acceptance of our existing and new products, the levels at which we maintain inventories and accounts receivable, costs of securing access to adequate manufacturing capacity, new product development efforts, capital expenditures and the level of our operating expenses. In order to satisfy our longer term liquidity requirements, we may be required to raise additional equity or debt financing. There can be no assurance that financing will be available at commercially acceptable terms or at all.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in revenue between 2018 and 2019 if the value in 2019 increased by $10,000 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-422", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n||2019|2018|2017|2016|2015|\n||||(in millions, except per share data)|||\n|Consolidated Statements of Income Data:||||||\n|Revenue|$70,697|$55,838|$40,653|$27,638|$17,928|\n|Total costs and expenses(1)|$46,711|$30,925|$20,450|$15,211|$11,703|\n|Income from operations|$23,986|$24,913|$20,203|$12,427|$6,225|\n|Income before provision for income taxes|$24,812|$25,361|$20,594|$12,518|$6,194|\n|Net income|$18,485|$22,112|$15,934|$10,217|$3,688|\n|Net income attributable to Class A and Class B common stockholders|$18,485|$22,111|$15,920|$10,188|$3,669|\n|Earnings per share attributable to Class A and Class B common stockholders:||||||\n|Basic|$6.48|$7.65|$5.49|$3.56|$1.31|\n|Diluted|$6.43|$7.57|$5.39|$3.49|$1.29|\n Item 6. Selected Financial Data You should read the following selected consolidated financial data in conjunction with Part II, Item 7, \"Management's Discussion and Analysis of Financial Condition and Results of Operations,\" and our consolidated financial statements and the related notes included in Part II, Item 8, \"Financial Statements and Supplementary Data\" of this Annual Report on Form 10-K. The consolidated statements of income data for each of the years ended December 31, 2019, 2018, and 2017 and the consolidated balance sheets data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included in Part II, Item 8, \"Financial Statements and Supplementary Data\" of this Annual Report on Form 10-K. The consolidated statements of income data for the years ended December 31, 2016 and 2015 and the consolidated balance sheets data as of December 31, 2017, 2016, and 2015 are derived from our audited consolidated financial statements, except as otherwise noted, that are not included in this Annual Report on Form 10-K. Our historical results are not necessarily indicative of our results in any future period. (1) Total costs and expenses include 4,840 million, 4,150 million, 3,720 million, 3,220 million, and 2,970 million of share-based compensation for the years ended December 31, 2019, 2018, 2017, 2016, and 2015, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Severance and related charges between 2018 and 2019 if Severance and related charges in 2019 was $5,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-423", + "paragraphs": [ + "\n||2019|2018|Cumulative Cost Through December 31, 2019|\n|Severance and related charges|$3,041|$4,239|$7,280|\n|Facility relocation and closure charges|1,996|\u2014|1,996|\n|Total restructuring charges|$5,038|$4,239|$9,277|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The table below summarizes the restructuring charges for the years ended:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the end-of-year valuation allowance from 2017 to 2018 be if the amount in 2018 was 120,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-424", + "paragraphs": [ + "\n|Year Ended|Balance at Beginning of Year|Income Tax Expense (Benefit)|Reversal for State NOL Expiration and Utilization|Balance at End of Year|\n|September 30, 2019|$104,858|$10,448|$(68,292)|$47,014|\n|September 30, 2018|159,154|79,377|(133,673)|104,858|\n|September 30, 2017|322,404|(32,154)|(131,096)|159,154|\n The valuation allowance activity for the years ended September 30, 2019, 2018, and 2017 is as follows: The Company completed an Internal Revenue Code Section 382 analysis of the loss carry forwards in 2009 and determined then that all of the Company\u2019s loss carry forwards are utilizable and not restricted under Section 382. The Company has not updated its Section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis. The Company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applies the interpretation to all tax positions for which the statute of limitations remained open. The Company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended September 30, 2019, 2018, or 2017. The Company is subject to income taxes in the U.S. federal jurisdiction, and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local, income tax examinations by tax authorities for fiscal years ending prior to 2004. We are generally subject to U.S. federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute. During the year ended September 30, 2018, the Company was examined by the U.S. Internal Revenue Service for fiscal year 2016. This examination resulted in no adjustments. The Company changed its fiscal year end in 2007 from March 31 to September 30.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Increase in goodwill related to business combinations between 2019 and 2020 if the increase in goodwill in 2019 was $1,900 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-425", + "paragraphs": [ + "\n||January 31, 2020|February 1, 2019|\n|Balance, beginning of the year|$7,418|$6,660|\n|Increase in goodwill related to business combinations|1,911|784|\n|Other adjustment|\u2014|(26)|\n|Balance, end of the year|$9,329|$7,418|\n Goodwill The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the company's average stock-based compensation for selling and marketing in 2018 and 2019 if the stock-based compensation in 2019 is doubled 2 ? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-426", + "paragraphs": [ + "\n|(in thousands)|2019|2018|2017|\n|Cost of revenues|$18,822|$16,862|$14,573|\n|Selling and marketing|32,665|23,237|15,720|\n|Research and development|18,938|15,274|13,618|\n|General and administrative|10,484|8,489|9,402|\n||$80,909|$63,862|$53,313|\n|Income tax benefit|$(16,392)|$(13,383)|$(12,113)|\n 14. STOCK-BASED COMPENSATION The following table presents the stock-based compensation expense included in the Company\u2019s consolidated statements of operations: The Company periodically grants stock options and restricted stock units (\u201cRSUs\u201d) for a fixed number of shares upon vesting to employees and non-employee Directors. Beginning in 2019, the Company granted Directors awards in the form of common stock and stock options Most of the Company\u2019s stock-based compensation arrangements vest over five years with 20% vesting after one year and the remaining 80% vesting in equal quarterly installments over the remaining four years. The Company\u2019s stock options have a term of ten years. The Company recognizes stock-based compensation using the accelerated attribution method, treating each vesting tranche as if it were an individual grant. The amount of stock-based compensation recognized during a period is based on the value of the awards that are ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Ultimately, the Company recognizes the actual expense over the vesting period only for the shares that vest Employees may elect to receive 50% of their target incentive compensation under the Company\u2019s Corporate Incentive Compensation Plan (the \u201cCICP\u201d) in the form of RSUs instead of cash. If elected by an employee, the equity amount is equal in value on the date of grant to 50% of his or her target incentive opportunity, based on the employee\u2019s base salary. The number of RSUs granted is determined by dividing 50% of the employee\u2019s target incentive opportunity by 85% of the closing price of its common stock on the grant date, less the present value of expected dividends during the vesting period. If elected, the award vests 100% on the CICP payout date of the following year for all participants. Vesting is conditioned upon the performance conditions of the CICP and on continued employment; if threshold funding does not occur, the RSUs will not vest. The Company considers vesting to be probable on the grant date and recognizes the associated stockbased compensation expense over the requisite service period beginning on the grant date and ending on the vesting date. The Company grants awards that allow for the settlement of vested stock options and RSUs on a net share basis (\u201cnet settled awards\u201d). With net settled awards, the employee does not surrender any cash or shares upon exercise. Rather, the Company withholds the number of shares to cover the exercise price (in the case of stock options) and the minimum statutory tax withholding obligations (in the case of stock options and RSUs) from the shares that would otherwise be issued upon exercise or settlement. The exercise of stock options and settlement of RSUs on a net share basis results in fewer shares issued by the Company.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Operating income in 2019 was 1,500 million, what was the percentage increase / (decrease) from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-427", + "paragraphs": [ + "\n||2019|2018|2017|\n|Directors' remuneration||||\n|Average remuneration of Supervisory Board Members(1)|$105,066(2)|$ 115,618|$ 123,281|\n|Company's performance||||\n|Net revenues (amounts in millions)|$ 9,556|$ 9,664|$ 8,347|\n|Operating income (amounts in millions)|$ 1,203|$ 1,400|$ 1,005|\n|Average remuneration of all global indirect employees (FTE basis) (3)||||\n|Employees|$ 97,300|$ 100,600|$ 93,500|\n (1) Using the euro per US dollar exchange rate on December 31, 2019 of \u20ac1 = $1.1213. (2) Since May 23, 2019 Mr. Manzi has not been a member of the Supervisory Board. (3) Global indirect employees are all employees other than those directly manufacturing our products. We do not have any service agreements with members of our Supervisory Board. We did not extend any loans or overdrafts to any of our Supervisory Board members. Furthermore, we have not guaranteed any debts or concluded any leases with any of our Supervisory Board members or their families.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of the domestic income as a percentage of the total income in 2019 if the total income is decreased by 5,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-428", + "paragraphs": [ + "\n|||Fiscal Year Ended March 31||\n||2017|2018|2019|\n|Domestic|$75,659|$85,263|$215,573|\n|Foreign|99,290|107,050|117,670|\n|Total|$174,949|$192,313|$333,243|\n 10. Income Taxes: For financial reporting purposes, income before income taxes included the following components:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in consolidated net income between 2018 and 2019 if consolidated net income in 2018 was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-429", + "paragraphs": [ + "\n|||For the Years Ended December 31,||\n||2019|2018|2017|\n|Numerator:||||\n|Consolidated net income|$1,503|$1,848|$273|\n|Denominator:||||\n|Denominator for basic earnings per common share\u2014weighted-average common shares outstanding|767|762|754|\n|Effect of dilutive stock options and awards under the treasury stock method|4|9|12|\n|Denominator for diluted earnings per common share\u2014weighted-average common shares outstanding plus dilutive common shares under the treasury stock method|771|771|766|\n|Basic earnings per common share|$1.96|$2.43|$0.36|\n|Diluted earnings per common share|$1.95|$2.40|$0.36|\n 20. Computation of Basic/Diluted Earnings Per Common Share The following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data): The vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the 2019 percentage change in total contractual cash flows of total non-derivatives if total contractual cash flows in 2019 were $500,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-430", + "paragraphs": [ + "\n|Contractual Maturities of Financial Liabilities|Within 12 months|Between 1 and 5 years|Over 5 years|Total contractual cash flows|Carrying amount|\n|2019|$'000|$'000|$'000|$'000|$'000|\n|Trade payables|44,840|-|-|44,840|44,840|\n|Unsecured notes|46,634|900,046|-|946,680|793,849|\n|Lease liabilities|5,008|26,709|167,214|198,931|73,328|\n|Total non-derivatives|96,482|926,755|167,214|1,190,451|912,017|\n|2018||||||\n|Trade payables|27,640|-|-|27,640|27,640|\n|Unsecured notes|18,750|342,000|-|360,750|296,912|\n|Lease liabilities|641|2,565|5,451|8,657|6,042|\n|Total non-derivatives|47,031|344,565|5,451|397,047|330,594|\n 15 Financial risk management (continued) (c) Liquidity risk 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. Management also actively monitors rolling forecasts of the Group\u2019s cash and cash equivalents. (i) Maturities of financial liabilities The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on their contractual maturities for all non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. The cash flows for unsecured notes assume that the early redemption options would not be exercised by the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the Other permanent differences and miscellaneous items from 2018 to 2019 be if the amount in 2019 was 40,000 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-431", + "paragraphs": [ + "\n|||Year Ended||\n||June 30, 2019|June 24, 2018|June 25, 2017|\n|||(in thousands)||\n|Income tax expense computed at federal statutory rate|$513,780|$891,011|$634,086|\n|State income taxes, net of federal tax benefit|(17,565)|(50,585)|(11,973)|\n|Foreign income taxed at different rates|(260,344)|(939,808)|(352,860)|\n|Settlements and reductions in uncertain tax positions|(31,291)|(33,367)|(144,519)|\n|Tax credits|(71,779)|(69,301)|(37,713)|\n|State valuation allowance, net of federal tax benefit|26,742|57,302|12,070|\n|Equity-based compensation|(7,566)|(35,875)|13,187|\n|Other permanent differences and miscellaneous items|39,251|43,214|1,632|\n|U.S. tax reform impacts|63,913|908,517|\u2014|\n||$255,141|$771,108|$113,910|\n A reconciliation of income tax expense provided at the federal statutory rate (21% in fiscal year 2019, 28.27% in fiscal year 2018, and 35% in fiscal year 2017) to actual income tax expense is as follows: In July 2015, the U.S. Tax Court issued an opinion favorable to Altera with respect to Altera\u2019s litigation with the IRS. The litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with Altera\u2019s foreign subsidiary. In its opinion, the U.S. Tax Court accepted Altera\u2019s position of excluding stock-based compensation from its intercompany cost-sharing arrangement. In June 2019, the Ninth Circuit, through a three-judge panel, reversed the 2015 decision of the U.S. Tax Court. Altera has petitioned the Ninth Circuit for an en banc rehearing of a larger panel of eleven Ninth Circuit judges. The Company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 Consolidated Financial Statements. The estimated potential impact is in the range of $75 million, which may result in a decrease in deferred tax assets and an increase in tax expense. Effective from fiscal year 2014 through 2017, the Company had a tax ruling in Switzerland for one of its foreign subsidiaries. The impact of the tax ruling decreased taxes by approximately $6.3 million for fiscal year 2017. The benefit of the tax ruling on diluted earnings per share was approximately $0.03 in fiscal year 2017. Effective fiscal year 2018, the Company has withdrawn its reduced tax rate ruling in Switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under Swiss tax law. Earnings of the Company\u2019s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $458.4 million at June 30, 2019. If these earnings were remitted to the United States, they would be subject to foreign withholding taxes of approximately $73.1 million at current statutory rates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Office furniture and fixtures in 2020 was 40 million, what would be the percentage change from the 2018 to 2020? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-432", + "paragraphs": [ + "\n||January 3, 2020|December 28, 2018|\n||(in millions)||\n|Computers and other equipment|$259|$233|\n|Leasehold improvements|203|206|\n|Office furniture and fixtures|37|36|\n|Buildings and improvements|23|56|\n|Land|4|40|\n|Construction in progress|104|15|\n||630|586|\n|Less: accumulated depreciation and amortization|(343)|(349)|\n||$ 287|$ 237|\n Note 12\u2014Property, Plant and Equipment Property, plant and equipment, net consisted of the following: Depreciation expense was $61 million, $56 million and $55 million for fiscal 2019, 2018 and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the interest expense, net of capitalised interest between 2018 and 2019 if the interest expense in 2019 is increased by 10%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-433", + "paragraphs": [ + "\n|All amounts in USD \u2018000 |2019|2018|2017|\n|Interest Expenses, net of capitalized interest |34,018|29,753|18,286|\n|Commitment Fee |-|3,325|760|\n|Amortization of Deferred Financing Costs |4,372|1,470|1,393|\n|Other financial costs |-|1|25|\n|Total Interest Expenses |38,390|34,549|20,464|\n 11. INTEREST EXPENSES Interest expenses consist of interest expense on the long-term debt, the commitment fee and amortization of deferred financing costs related to the Credit Facility described in Note 9. For the years ended December 31, 2019, 2018 and 2017, $0.0 million, $2.6 million and $2.5 million of interest expenses were capitalized, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the number of Engineers employed increase to 16,113 in 2017, what is the revised average? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-434", + "paragraphs": [ + "\n|||As of December 31,||\n||2017|2018|2019|\n|Employees||||\n|Engineers|11,846|11,651|11,328|\n|Technicians|7,432|7,494|7,416|\n|Administrative Staff|798|784|833|\n|Total|20,076|19,929|19,577|\n As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees. Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees\u2019 subscription. Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019. Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Total cash and marketable securities between 2018 and 2019 if Total cash and marketable securities in 2019 was $150,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-435", + "paragraphs": [ + "\n||June 30,\n2019|June 30,\n2018|\n|Cash |$169,607|$121,139|\n|Marketable securities |\u2014|1,459|\n|Total cash and marketable securities|$169,607|$122,598|\n Liquidity and Capital Resources The following summarizes information regarding our cash, investments, and working capital (in thousands): Cash was $169.6 million at June 30, 2019, representing an increase of $48.5 million from $121.1 million at June 30, 2018. Cash increased primarily due to cash provided by operations of $104.9 million partially offset by cash used in investing activities of $21.8 million mainly for capital expenditures, and cash used in financing activities of $34.4 million mainly as a result of repayments of debt and repurchases of stock. Cash was $121.1 million at June 30, 2018, representing a decrease of $9.3 million from $130.5 million at June 30, 2017. Cash and cash equivalents decreased primarily due to cash used in investing activities of $132.5 million mainly for the acquisitions of the Campus Fabric and Data Center Businesses and capital expenditures, partially offset by cash provided by financing activities of $104.7 million as a result of additional borrowings for the acquisitions and cash provided by operations of $19.0 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in cash and cash equivalents between 2018 and 2019 if cash and cash equivalents in 2018 was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-436", + "paragraphs": [ + "\n||April 26, 2019|April 26, 2018|\n|Cash|$ 2,216|$ 2,727|\n|Cash equivalents|109|214|\n|Cash and cash equivalents|$ 2,325|$ 2,941|\n|Short-term restricted cash|5|5|\n|Long-term restricted cash|1|1|\n|Restricted cash|$ 6|$ 6|\n|Cash, cash equivalents and restricted cash|$ 2,331|$ 2,947|\n 6. Supplemental Financial Information Cash and cash equivalents (in millions): The following table presents cash and cash equivalents as reported in our consolidated balance sheets, as well as the sum of cash, cash equivalents and restricted cash as reported on our consolidated statement of cash flows in accordance with our adoption of the ASU discussed in Note 1 \u2013 Description of Business and Significant Accounting Policies.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the total 2019 revenue be if total revenue from IT services and hardware make up 1/3 the total revenue?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-437", + "paragraphs": [ + "\n|Year ended December 31,||||\n|(dollars in millions)|2019|2018|2017|\n|Entertainment and Communications||||\n|Products and services transferred at a point in time|$31.7|$25.3|$20.6|\n|Products and services transferred over time|942.4|805.8|664.3|\n|Intersegment revenue|21.6|22.3|21.2|\n|Total Entertainment and Communications|995.7|853.4|706.1|\n|IT Services and Hardware||||\n|Products and services transferred at a point in time|138.7|142.9|80.8|\n|Products and services transferred over time|423.9|404.2|300.0|\n|Intersegment revenue|4.8|3.8|4.3|\n|Total IT Services and Hardware|567.4|550.9|385.1|\n|Total Revenue||||\n|Total products and services transferred at a point in time|170.4|168.2|101.4|\n|Total products and services transferred over time|1,366.3|1210.0|964.3|\n|Total revenue|$1,536.7|$1,378.2|$1,065.7|\n In\u00a0the\u00a0first\u00a0quarter\u00a0of\u00a02019,\u00a0the\u00a0Company\u00a0determined\u00a0that\u00a0certain\u00a0revenue\u00a0in\u00a0the\u00a0IT\u00a0Services\u00a0and\u00a0Hardware\u00a0segment\u00a0associated\u00a0with\u00a0nonrecurring\u00a0projects\u00a0is\u00a0better aligned\u00a0with\u00a0Infrastructure\u00a0Solutions,\u00a0rather\u00a0than\u00a0Consulting,\u00a0where\u00a0it\u00a0was\u00a0previously\u00a0reported.\u00a0\u00a0As\u00a0a\u00a0result,\u00a0the\u00a0Company\u00a0reclassed\u00a0revenue\u00a0of\u00a0$26.6\u00a0million\u00a0and $12.3\u00a0million\u00a0from\u00a0Consulting\u00a0to\u00a0Infrastructure\u00a0Solutions\u00a0for\u00a0the\u00a0twelve\u00a0months\u00a0ended\u00a0December\u00a031,\u00a02018\u00a0and\u00a02017,\u00a0respectively.\u00a0\u00a0This\u00a0reclassification\u00a0of\u00a0revenue had\u00a0no\u00a0impact\u00a0on\u00a0the\u00a0Consolidated\u00a0Statements\u00a0of\u00a0Operations The\u00a0following\u00a0table\u00a0presents\u00a0revenues\u00a0disaggregated\u00a0by\u00a0contract\u00a0type\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total percentage of plan asset fair value allocated to cash and cash equivalents in 2019 if the total is decreased by 10%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-438", + "paragraphs": [ + "\n|As at December 31,|2019|2018|\n|Equity securities|||\n|Canada|22.3%|20.8%|\n|United States|19.8%|12.7%|\n|International (other than United States)|14.1%|18.1%|\n|Fixed income instruments|||\n|Canada|41.2%|45.7%|\n|Cash and cash equivalents|||\n|Canada|2.6%|2.7%|\n 30. EMPLOYEE BENEFIT PLANS (cont.) The fair value of the plan assets were allocated as follows between the various types of investments: Plan assets are valued at the measurement date of December 31 each year. The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-439", + "paragraphs": [ + "\n|||Year-ended 31 March 2019|Year-ended 31 March 2018|Year-ended 31 March 2017|\n|||tCO2e|tCO2e|tCO2e|\n|Scope 1|Combustion of natural gas and operation of owned vehicles|220.9|320.0|251.8|\n|Scope 2|Electricity consumption in offices|4,487.2|4,457.3|4,681.9|\n|Scope 3|Business travel (air and car)|3,260.9|5,117.4|4,510.9|\n|Total||7,969.0|9,894.7|9,444.6|\n|Intensity ratio|||||\n|tCO2e per $M of billings||10.5|12.9|14.9|\n Greenhouse gas emissions In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (\u201cGHG\u201d) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group\u2019s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government\u2019s conversion factor guidance for the year reported. The Group\u2019s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained. The Group will continue to build its GHG reporting capabilities. The Group\u2019s chosen intensity ratio is \u2018tonnes of CO2 equivalent per million US dollars of billings\u2019 as it aligns with Sophos\u2019 strategic growth ambitions. Creating an environmentally friendly HQ The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors. The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company. The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group\u2019s headquarters.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Revenue in 2019 from 2018 be if the amount in 2019 was $700.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-440", + "paragraphs": [ + "\n||FY19|FY18|Change|\n||$M|$M|%|\n|Statutory measures||||\n|Revenue|710.6|639.0|11.2|\n|Profit / (Loss) before taxation|53.6|(41.0)|nm|\n|Net cash flow from operating activities|142.9|147.7|(3.2)|\n|Alternative performance measures2||||\n|Billings|760.3|768.6|(1.1)|\n|Cash EBITDA|167.9|199.2|(15.7)|\n|Adjusted operating profit|109.0|58.3|87.0|\n|Unlevered free cash flow|123.8|139.6|(11.3)|\n The Group made an operating profit of $60.9 million in the year and adjusted operating profit increased by $50.7 million to $109.0 million, primarily as a result of strong revenue growth. This year's result benefited from a foreign exchange gain of $1.5 million, compared to a foreign exchange loss of $6.9 million in the prior-year. The Group\u2019s profit before taxation increased by $94.6 million to $53.6 million, from a loss of $41.0 million in the prior-year, primarily as a consequence of the $80.6 million improvement in operating profit supported by a $13.4 million reduction in finance expenses. Finance expenses benefited from foreign exchange gains in the current year resulting from the strengthening of both sterling and the euro against the US dollar, compared to foreign exchange losses in the prior-year. The Group\u2019s profit for the year increased by $87.8 million to $26.9 million in the year-ended 31 March 2019, which given only a small increase in the year-on-year income tax charge was primarily attributable to the improvement in the profit before taxation. Cash flow from operating activities remained strong at $142.9 million, reduced by $4.8 million from $147.7 million in the prior-year. The small overall decrease was due to an increase in overheads, partially offset by a reduction in the cashflow outflow on exceptional items and an improved use of working capital. Unlevered free cashflow decreased by $15.8 million to $123.8 million representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items. The table below presents the Group\u2019s financial highlights on a reported basis: 1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements 2 Definitions and reconciliations of non-GAAP measures are included in note 5 of the Financial Statements\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total number of shares owned by David Workman and Bj\u00f8rn Gi\u00e6ver if their total number of shares is idecreased by 10%?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-441", + "paragraphs": [ + "\n|Title|Identity of Person|No. of Shares|Percent of Class(1)|\n|Common|Hansson family(2)|4,380,659|2.98%|\n||Jim Kelly||* |\n||Richard Vietor||* |\n||David Workman||* |\n||Bj\u00f8rn Gi\u00e6ver||* |\n ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS A. Major Shareholders The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report. (1) Based on 147,230,634 common shares outstanding as of the date of this annual report. (2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein. * Less than 1% of our common outstanding shares. As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company\u2019s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage of the 2019 adjusted EBITDA over the sum of the adjusted EBITDA in 2018 and 2019 be if the amount for 2019 is 5,400? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-442", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Operating costs|(6,942)|(6,946)|4|0.1%|\n|Adjusted EBITDA|5,414|5,321|93|1.7%|\n|Adjusted EBITDA margin|43.8%|43.4%||0.4 pts|\n OPERATING COSTS AND ADJUSTED EBITDA Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in\u00a02019, compared to 2018, resulting from: \u2022 The favourable impact from the adoption of IFRS\u00a016 in 2019 \u2022 Continued effective cost containment \u2022 Lower pension expenses reflecting reduced DB costs These factors were partly offset by: \u2022 Higher cost of goods sold related to the growth in product sales \u2022 Increased costs from the acquisition of Axia \u2022 Greater payments to other carriers from increased sales of\u00a0international wholesale long distance minutes Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS\u00a016 in\u00a02019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average post employment benefits for 2018 and 2019 if the post employment benefits in 2019 is 300,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-443", + "paragraphs": [ + "\n||2019|2018|\n||$|$|\n|Short-term employee benefits|12,175,184|14,217,931|\n|Post employment benefits|322,733|297,319|\n|Other long-term benefits|161,569|139,776|\n|Share-based payments|9,177,425|6,594,300|\n||21,836,911|21,249,326|\n This section highlights the Group\u2019s transactions with its related parties, such as its subsidiaries and Key Management Personnel. During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group. Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm\u2019s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions. The total remuneration for Key Management Personnel of the Group is as follows: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If 2019 fourth quarter high was 14.00, what would be the increase / (decrease) in the 2019 fourth quarter between low to high?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-444", + "paragraphs": [ + "\n|2019|High|Low|\n|Fourth quarter|$21.17|$13.92|\n|Third quarter|$17.02|$13.88|\n|Second quarter|$16.72|$14.72|\n|First quarter|$15.55|$11.78|\n|2018|High|Low|\n|Fourth quarter|$13.00|$10.77|\n|Third quarter|$12.98|$11.30|\n|Second quarter|$12.14|$9.80|\n|First quarter|$10.30|$9.08|\n Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities. Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol \u201cAGYS\u201d. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below. The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record. We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total balance between 2018 and 2019 if the total balance in 2019 was $3,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-445", + "paragraphs": [ + "\n||Software Solutions|Data and Analytics|Corporate and Other|Total|\n|Balance, December 31, 2017|$2,134.7|$172.1|$\u2014|$2,306.8|\n|HeavyWater and Ernst acquisitions (Note 3)|22.9|\u2014|\u2014|22.9|\n|Balance, December 31, 2018|2,157.6|172.1|\u2014|2,329.7|\n|Compass Analytics acquisition (Note 3)|31.7|\u2014|\u2014|31.7|\n|Balance, December 31, 2019|$2,189.3|$172.1|$\u2014|$2,361.4|\n (10) Goodwill Goodwill consists of the following (in millions): The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If total assets in 2019 was 5,000, what would be the percentage increase / (decrease) in the total assets from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-446", + "paragraphs": [ + "\n||2019|2018|\n|Assets|||\n|Prepaid expenses and other|$ 3,481|$ 2,921|\n|Other assets - net|2,016|2,193|\n|Total|$ 5,497|$ 5,114|\n Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets \u2013 net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows: For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,757 and $2,740, respectively associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income. Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Interest expense, net of interest income in 2019 increased to 155,519 thousand what would be the increase/ (decrease) in Interest expense, net of interest income from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-447", + "paragraphs": [ + "\n||||Year Ended December 31,|\n|(In thousands, unaudited)|2019|2018|2017|\n|Net income (loss)|$ (19,931)|$ (50,571)|$ 65,299|\n|Add (subtract):||||\n|Interest expense, net of interest income|136,660|134,578|129,786|\n|Income tax benefit|(3,714)|(24,127)|(124,927)|\n|Depreciation and amortization|381,237|432,668|291,873|\n|EBITDA|494,252|492,548|362,031|\n|Adjustments to EBITDA:||||\n|Other, net (1)|(8,847)|549|19,314|\n|Investment distributions (2)|35,809|39,078|29,993|\n|Gain on extinguishment of debt|(4,510)|\u2014|\u2014|\n|Non-cash, stock-based compensation|6,836|5,119|2,766|\n|Adjusted EBITDA|$ 523,540|$ 537,294|$ 414,104|\n Non-GAAP Measures In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity. They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017: (1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much assets were decapitalized from 2018 to 2019 if the total property, plant and equipment in 2018 was $2,515 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-448", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Building and improvements|$1,273|$1,273|\n|Scientific equipment|597|598|\n|Computer hardware and software|106|107|\n|Machinery and equipment|274|275|\n|Land and improvements|162|162|\n|Other personal property|70|70|\n|Office equipment|27|27|\n||2,509|2,512|\n|Less: accumulated depreciation|(1,969)|(1,906)|\n|Total property, plant and equipment, net|$ 540|$ 606|\n NOTE 5 \u2013 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is summarized as follows (in thousands): We do not have leasehold improvements nor do we have capitalized leases. Costs of betterments are capitalized while maintenance costs and repair costs are charged to operations as incurred. When a depreciable asset is retired from service, the cost and accumulated depreciation will be removed from the respective accounts. Depreciation expense was $66 thousand and $73 thousand for each of the years ended December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in income from operations between 2018 and 2019 if the value in 2019 increased by $100 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-449", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|(In thousands)|||\n|Revenues|$36,898|$36,149|\n|Income from operations|$4,461|$4,973|\n|Income from operations as a % of revenues|12%|14%|\n Europe Europe net revenues increased $749,000 in 2019 compared to 2018 (see \u201cRevenues\u201d above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Ending balance between 2018 and 2019 if the ending balance in 2019 was $500 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-450", + "paragraphs": [ + "\n|||Year Ended March 31,||\n||2019|2018|2017|\n|Beginning balance|$436.0|$398.5|$220.7|\n|Increases related to acquisitions|329.7|\u2014|193.3|\n|Decreases related to settlements with tax authorities|(8.3)|(0.1)|(11.7)|\n|Decreases related to statute of limitation expirations|(16.2)|(10.9)|(7.6)|\n|Increases related to current year tax positions|27.8|30.3|26.3|\n|Increases (decreases) related to prior year tax positions|(5.6)|18.2|(22.5)|\n|Ending balance|$763.4|$436.0|$398.5|\n The following table summarizes the activity related to the Company's gross unrecognized tax benefits from April 1, 2016 to March 31, 2019 (amounts in millions): As of March 31, 2019 and March 31, 2018, the Company had accrued interest and penalties related to tax contingencies of $88.1 million and $80.8 million, respectively. Interest and penalties charged to operations for the years ended March 31, 2018 and 2017 related to the Company's uncertain tax positions were $5.4 million and $5.8 million, respectively. Previously accrued interest and penalties that were released during the year ended March 31, 2019 were $37.5 million. The total amount of gross unrecognized tax benefits was $763.4 million and $436.0 million as of March 31, 2019 and March 31, 2018, respectively, of which $664.4 million and $436.0 million is estimated to impact the Company's effective tax rate, if recognized. The Company estimates that it is reasonably possible unrecognized tax benefits as of March 31, 2019 could decrease by approximately $50.0 million in the next 12 months. Positions that may be resolved include various U.S. and non-U.S. matters.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in company contributions between 2018 and 2019 if company contributions in 2019 was $200 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-451", + "paragraphs": [ + "\n||Post-Retirement Life Insurance Plan||\n||2019|2018|\n|Accumulated benefit obligation|$4,766|$4,595|\n|Change in projected benefit obligation:|||\n|Projected benefit obligation at January 1|$4,595|$5,134|\n|Service cost|1|2|\n|Interest cost|170|156|\n|Benefits paid|(145)|(157)|\n|Actuarial loss (gain)|145|(540)|\n|Projected benefit obligation at December 31|$4,766|$4,595|\n|Change in plan assets:|||\n|Assets at fair value at January 1|$\u2014|$\u2014|\n|Actual return on assets|\u2014|\u2014|\n|Company contributions|145|157|\n|Benefits paid|(145)|(157)|\n|Other|\u2014|\u2014|\n|Assets at fair value at December 31|$\u2014|$\u2014|\n|Funded status (plan assets less projected benefit obligations)|$(4,766)|$(4,595)|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 6 \u2014 Retirement Plans We have a number of noncontributory defined benefit pension plans (\"pension plans\") covering approximately 3% of our active employees. Pension plans covering salaried employees provide pension benefits that are based on the employees\u00b4 years of service and compensation prior to retirement. Pension plans covering hourly employees generally provide benefits of stated amounts for each year of service. We also provide post-retirement life insurance benefits for certain retired employees. Domestic employees who were hired prior to 1982 and certain former union employees are eligible for life insurance benefits upon retirement. We fund life insurance benefits through term life insurance policies and intend to continue funding all of the premiums on a pay-as-you-go basis. We recognize the funded status of a benefit plan in our consolidated balance sheets. The funded status is measured as the difference between plan assets at fair value and the projected benefit obligation. We also recognize, as a component of other comprehensive earnings, net of tax, the gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit/cost. The measurement dates for the pension plans for our U.S. and non-U.S. locations were December 31, 2019, and 2018. During 2017, we offered certain former vested employees in our U.S. pension plan a one-time option to receive a lump sum distribution of their benefits from pension plan assets. The pension plan made approximately $23,912 in lump sum payments to settle its obligation to these participants. These settlement payments decreased the projected benefit obligation and plan assets by $23,912, and resulted in a non-cash settlement charge of $13,476 related to unrecognized net actuarial losses that were previously included in accumulated other comprehensive loss. The measurement date of this settlement was December 31, 2017. In February 2020, the CTS Board of Directors authorized and empowered management to explore termination of our U.S. based pension plans at management's discretion, subject to certain conditions. Management has not yet made a final decision on whether to pursue a plan termination and the potential timing thereof. The measurement dates for the post-retirement life insurance plan were December 31, 2019, and 2018. The following table provides a reconciliation of benefit obligation, plan assets, and the funded status of the post-retirement life insurance plan at those measurement dates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the amount under Foreign in 2019 from 2018 be if the amount in 2019 was $55,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-452", + "paragraphs": [ + "\n|||Years Ended September 30,||\n||2019|2018|2017|\n|||(in thousands)||\n|United States|$ (535)|$ (51,049)|$ (70,566)|\n|Foreign|52,881|65,935|59,484|\n|Total|$ 52,346|$ 14,886|$ (11,082)|\n NOTE 13\u2014INCOME TAXES On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act. Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019. The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act\u2019s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities. Income (loss) from continuing operations before income taxes includes the following components (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Other current liabilities from 2018 to 2019 be if the amount in 2019 was $3,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-453", + "paragraphs": [ + "\n||Fiscal year-end||\n||2019|2018|\n|Total deferred compensation liability, included in:|||\n|Other current liabilities|$3,233|$844|\n|Other long-term liabilities|39,715|40,895|\n|Total deferred compensation liability|$42,948|$41,739|\n Deferred Compensation Plans Under our deferred compensation plans (\u2018\u2018plans\u2019\u2019), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands): Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant\u2019s investment allocation election.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in amount of sales from 2018 to 2019 be if the amount in 2019 was $315.2 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-454", + "paragraphs": [ + "\n||Fiscal 2019|Fiscal 2018|% Change|\n|||(in millions)||\n|Sales|$ 317.9|$ 325.2|(2)%|\n|Operating income|23.0|16.6|39|\n|Adjusted EBITDA|32.8|26.3|25|\n Cubic Global Defense Sales: CGD sales decreased 2% to $317.9 million in 2019 compared to $325.2 million in 2018. The timing of sales recognition was impacted by the adoption of ASC 606. Under ASC 606, a number of our CGD contracts, most significantly in air combat training and ground live training, for which revenue was historically recorded upon delivery of products to the customer, are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition. For fiscal 2019, sales were lower from air combat training systems, simulation product development contracts, and international services contracts, partially offset by higher sales from ground combat training systems. The average exchange rates between the prevailing currencies in our foreign operations and the U.S. dollar resulted in a decrease in CGD sales of $3.2 million for 2019 compared to 2018. Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CGD results amounted to $0.6 million in 2019 and $1.1 million in 2018. Operating Income: CGD operating income increased by 39% to $23.0 million in 2019 compared to $16.6 million in 2018. For fiscal 2019, operating profits improved primarily due to the results of cost reduction efforts, including headcount reductions designed to optimize our cost position, and reduced R&D expenditures. Operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems, simulation product development contracts, and international services contracts. The average exchange rates between the prevailing currency in our foreign operations and the U.S. dollar had no significant impact on CGD operating income between 2018 and 2019. Adjusted EBITDA: CGD Adjusted EBITDA was $32.8 million in 2019 compared to $26.3 million in 2018. The increase in Adjusted EBITDA was primarily driven by the same factors that drove the increase in operating income described above. Adjusted EBITDA for CGD increased by $3.1 million in 2019 as a result of the adoption of the new revenue recognition standard.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net accounts receivable in December 31, 2019 is reduced to 51,042 thousand, what would be the revised change in value? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-455", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Accounts receivable|$69,767|$41,818|\n|Allowance for doubtful accounts|(1,125)|(711)|\n|Net accounts receivable|$68,642|$41,107|\n (3) Accounts Receivable, Net Accounts receivable, net, is as follows (in thousands): Bad debt expense for the years ended December 31, 2019, 2018 and 2017 was $0.7 million, $0.1 million and $0.6 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What will be the change in operating lease asset if the amount in 2018 was 50,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-456", + "paragraphs": [ + "\n||2019|2018|\n|Operating lease assets (1)|$145,711|$\u2014|\n|Indirect tax receivables .|9,446|22,487|\n|Notes receivable (2)|8,194|8,017|\n|Income taxes receivable .|4,106|4,444|\n|Equity method investments (3) .|2,812|3,186|\n|Derivative instruments (4) .|139|\u2014|\n|Deferred rent .|\u2014|27,249|\n|Other .|79,446|33,495|\n|Other assets|$249,854|$98,878|\n Other assets Other assets consisted of the following at December 31, 2019 and 2018 (in thousands): (1)\u00a0\u00a0\u00a0 See Note 10. \"Leases\" to our consolidated financial statements for discussion of our lease arrangements. (1)\u00a0\u00a0\u00a0 (2)\u00a0 \u00a0 In April 2009, we entered into a credit facility agreement with a solar power project entity of one of our customers for an available amount of \u20ac17.5 million to provide financing for a PV solar power system. The credit facility bears interest at 8.0% per annum, payable quarterly, with the full amount due in December 2026. As of December 31, 2019 and 2018, the balance outstanding on the credit facility was \u20ac7.0 million ($7.8 million and $8.0 million, respectively). (3)\u00a0 \u00a0 In June 2015, 8point3 Energy Partners LP (the \u201cPartnership\u201d), a limited partnership formed by First Solar and SunPower Corporation (collectively the \u201cSponsors\u201d), completed its initial public offering (the \u201cIPO\u201d). As part of the IPO, the Sponsors contributed interests in various projects to OpCo in exchange for voting and economic interests in the entity, and the Partnership acquired an economic interest in OpCo using proceeds from the IPO. In June 2018, we completed the sale of our interests in the Partnership and its subsidiaries to CD Clean Energy and Infrastructure V JV, LLC, an equity fund managed by Capital Dynamics, Inc. and certain other co-investors and other parties, and received net proceeds of $240.0 million after the payment of fees, expenses, and other amounts. We accounted for our interests in OpCo, a subsidiary of the Partnership, under the equity method of accounting as we were able to exercise significant influence over the Partnership due to our representation on the board of directors of its general partner and certain of our associates serving as officers of its general partner. During the year ended December 31, 2018, we recognized equity in earnings, net of tax, of $39.7 million from our investment in OpCo, including a gain of $40.3 million, net of tax, for the sale of our interests in the Partnership and its subsidiaries. During the year ended December 31, 2018, we received distributions from OpCo of $12.4 million. In connection with the IPO, we also entered into an agreement with a subsidiary of the Partnership to lease back one of our originally contributed projects, Maryland Solar, until December 31, 2019. Under the terms of the agreement, we made fixed rent payments to the Partnership\u2019s subsidiary and were entitled to all of the energy generated by the project. Due to certain continuing involvement with the project, we accounted for the leaseback agreement as a financing transaction until the sale of our interests in the Partnership and its subsidiaries in June 2018. Following the sale of such interests, the Maryland Solar project qualified for sale-leaseback accounting, and we recognized net revenue of $32.0 million from the sale of the project. (4)\u00a0 \u00a0 See Note 9. \u201cDerivative Financial Instruments\u201d to our consolidated financial statements for discussion of our derivative instruments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total fair value of the company's Level 3 net assets if the total net fair value is doubled and then decreased by $5 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-457", + "paragraphs": [ + "\n||Level 1|Level 2|Level 3|\n||(In thousands)|||\n|Assets||||\n|Cash equivalents: Money market funds|$256,915|$ -|$ -|\n|Other current assets:||||\n|Indemnification - Sale of SSL|$ -|$ -|$ 598|\n|Liabilities||||\n|Long term liabilities:||||\n|Indemnification - Globalstar do Brasil S.A.|$ -|$ -|$145|\n Assets and Liabilities Measured at Fair Value The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at December 31,\n2019: The carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those\ninstruments. The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of\nDecember 31, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in net debt in 2019 from 2018 be if the amount in 2019 was 330.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-458", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Total equity|826.3|766.9|\n|Net debt|334.1|235.8|\n|Total invested capital|1,160.4|1,002.7|\n|Average invested capital|1,081.6|992.9|\n|Average invested capital (excluding IFRS 16)|1,061.2|992.9|\n|Operating profit as reported under IFRS|245.0|299.1|\n|Adjustments (see adjusted operating profit)|37.7|(34.2)|\n|Adjusted operating profit|282.7|264.9|\n|Taxation|(80.6)|(73.1)|\n|Adjusted operating profit after tax|202.1|191.8|\n|Adjusted operating profit after tax (excluding IFRS 16)|201.2|191.8|\n|Return in invested capital|18.7%|19.3%|\n|Return in invested capital (excluding IFRS 16)|19.0%|19.3%|\n Return on invested capital (ROIC) ROIC measures the after tax return on the total capital invested in the business. It is calculated as adjusted operating profit after tax divided by average invested capital. An analysis of the components is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Buildings and building equipment in 2019 from 2018 be if the amount in 2019 was $510.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-459", + "paragraphs": [ + "\n||June 30,||\n|($ in millions)|2019|2018|\n|Land|$35.6|$34.8|\n|Buildings and building equipment|512.9|500.0|\n|Machinery and equipment|2,183.6|2,129.0|\n|Construction in progress|150.7|83.6|\n|Total at cost|2,882.8|2,747.4|\n|Less: accumulated depreciation and amortization|1,516.6|1,434.0|\n|Total property, plant, and equipment|$1,366.2|$1,313.4|\n 7. Property, Plant and Equipment Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between total provisions (benefits) and net recoveries (write-offs) if provisions (benefits) were -$50 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-460", + "paragraphs": [ + "\n||||CREDIT LOSS ALLOWANCES||\n||Lease Receivables|Loan Receivables|Financed Service Contracts|Total|\n|Allowance for credit loss as of July 28, 2018|$135|$60|$10|$205|\n|Provisions (benefits)|(54)|11|27|(16)|\n|Recoveries (write-offs), net|(14)|\u2014|(28)|(42)|\n|Foreign exchange and other|(21)|\u2014|\u2014|(21)|\n|Allowance for credit loss as of July 27, 2019|$46|$71|$9|$126|\n (c) Allowance for Credit Loss Rollforward The allowances for credit loss and the related financing receivables are summarized as follows (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Impairment charges between 2017 and 2019 if Impairment charges in 2019 was $20 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-461", + "paragraphs": [ + "\n|||For The Years Ended March 31,||\n||2019|2018|2017|\n|Restructuring||||\n|Employee separation costs|$65.3|$1.2|$39.1|\n|Gain on sale of assets|\u2014|(4.4)|\u2014|\n|Impairment charges|3.6|\u2014|12.6|\n|Contract exit costs|(4.7)|0.7|44.1|\n|Other|(0.3)|\u2014|2.8|\n|Legal contingencies|(30.2)|\u2014|\u2014|\n|Non-restructuring contract exit costs and other|\u2014|20.0|\u2014|\n|Total|$33.7|$17.5|$98.6|\n Note 4. Special Charges and Other, Net The following table summarizes activity included in the \"special charges and other, net\" caption on the Company's consolidated statements of income (in millions): The Company continuously evaluates its existing operations in an attempt to identify and realize cost savings opportunities and operational efficiencies. This same approach is applied to businesses that are acquired by the Company and often the operating models of acquired companies are not as efficient as the Company's operating model which enables the Company to realize significant savings and efficiencies. As a result, following an acquisition, the Company will from time to time incur restructuring expenses; however, the Company is often not able to estimate the timing or amount of such costs in advance of the period in which they occur. The primary reason for this is that the Company regularly reviews and evaluates each position, contract and expense against the Company's strategic objectives, long-term operating targets and other operational priorities. Decisions related to restructuring activities are made on a \"rolling basis\" during the course of the integration of an acquisition whereby department managers, executives and other leaders work together to evaluate each of these expenses and make recommendations. As a result of this approach, at the time of an acquisition, the Company is not able to estimate the future amount of expected employee separation or exit costs that it will incur in connection with its restructuring activities. The Company's restructuring expenses during the fiscal year ended March 31, 2019 were related to the Company's most recent business acquisitions, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs and intangible asset impairment charges. The impairment charges in the fiscal year ended March 31, 2019 were primarily recognized as a result of writing off intangible assets purchased from Microsemi prior to the close of the acquisition and other intangible assets that were impaired as a result of changes in the combined product roadmaps after the acquisition that affected the use and life of the assets. Additional costs will be incurred in the future as additional synergies or operational efficiencies are identified in connection with the Microsemi transaction and other previous acquisitions. The Company is not able to estimate the amount of such future expenses at this time. During fiscal 2018, the Company incurred expenses including non-restructuring contract exit costs of $19.5 million for fees associated with transitioning from the public utility provider in Oregon to a lower cost direct access provider. The fee is paid monthly and will depend on the amount of actual energy consumed by the Company's wafer fabrication facility in Oregon over the next five years. In connection with the transition to a direct access provider, the Company signed a ten-year supply agreement to purchase monthly amounts of energy that are less than the current average usage and priced on a per mega watt hour published index rate in effect at those future dates. Also during fiscal 2018, the Company incurred $1.2 million of employee separation costs in connection with the acquisition of Atmel. The Company's restructuring expenses during fiscal 2017 were related to the Company's acquisitions of Atmel and Micrel, and resulted from workforce, property and other operating expense rationalizations as well as combining product roadmaps and manufacturing operations. These expenses were for employee separation costs, contract exit costs, other operating expenses and intangible asset impairment losses. The impairment charges in fiscal 2017 were recognized as a result of changes in the combined product roadmaps after the acquisition of Atmel that affected the use and life of these assets. At March 31, 2017, these activities were substantially complete. All of the Company's restructuring activities occurred in its semiconductor products segment. The Company incurred $115.2 million in costs since the start of fiscal 2016 in connection with employee separation activities, of which $65.3 million, $1.2 million and $39.1 million was incurred during the fiscal years ended March 31, 2019, 2018 and 2017, respectively. The Company could incur future expenses as additional synergies or operational efficiencies are identified. The Company is not able to estimate future expenses, if any, to be incurred in employee separation costs. The Company has incurred $40.8 million in costs in connection with contract exit activities since the start of fiscal 2016 which includes $4.7 million of income incurred for the year ended March 31, 2019 and $0.7 million and $44.1 million of costs incurred for the years ended March 31, 2018 and 2017, respectively. The amounts recognized during the fiscal year ended March 31, 2019 were primarily related to vacated lease liabilities. While the Company expects to incur further acquisition-related contract exit expenses, it is not able to estimate the amount at this time. In the three months ended June 30, 2017, the Company completed the sale of an asset it acquired as part of its acquisition of Micrel for proceeds of $10.0 million and the gain of $4.4 million is included in the gain on sale of assets in the above table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If for year ended march 29, 2019, Total Consumer Cyber Safety is $3,000 millions, what would be the difference between Total Consumer Cyber Safety and Total Enterprise Security? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-462", + "paragraphs": [ + "\n|||Year Ended||\n|(in millions)|March 29, 2019|March 30, 2018|March 31, 2017|\n|Enterprise Security:||||\n|Endpoint and information protection|$1,027|$983|$947|\n|Network and web security|748|782|451|\n|WSS and PKI|-|238|422|\n|Other products and services|548|551|535|\n|Total Enterprise Security|$2,323|$2,554|$2,355|\n|Consumer Cyber Safety:||||\n|Consumer security|$1,471|$1,504|$1,527|\n|Identity and information protection|937|776|137|\n|Total Consumer Cyber Safety|2,408|2,280|1,664|\n|Total net revenues|$4,731|$4,834|$4,019|\n The following table summarizes net revenues by significant product and services categories: Endpoint and information protection products include endpoint security, advanced threat protection, and information protection solutions and their related support services. Network and web security products include network security, web security, and cloud security solutions and their related support services. WSS and PKI products consist of the solutions we divested on October 31, 2017. Other products and services primarily consist of email security products, managed security services, consulting, and other professional services. Consumer security products include Norton security, Norton Secure VPN, and other consumer security solutions. Identity and information protection products include LifeLock identity theft protection and other information protection solutions. Products and service revenue information\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Given that sales and marketing expenses in 2018 was 334 millions instead, what would be the total applications revenue over the 2 years now? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-463", + "paragraphs": [ + "\n||||Year Ended May 31,||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Hardware Revenues:|||||\n|Americas|$1,889|-6%|-4%|$2,003|\n|EMEA|1,082|-10%|-5%|1,201|\n|Asia Pacific|733|-7%|-4%|790|\n|Total revenues|3,704|-7%|-5%|3,994|\n|Expenses:|||||\n|Hardware products and support (1)|1,327|-14%|-11%|1,547|\n|Sales and marketing (1)|520|-19%|-16%|643|\n|Total expenses (1)|1,847|-16%|-13%|2,190|\n|Total Margin|$1,857|3%|6%|$1,804|\n|Total Margin %|50%|||45%|\n|% Revenues by Geography:|||||\n|Americas|51%|||50%|\n|EMEA|29%|||30%|\n|Asia Pacific|20%|||20%|\n Hardware Business Our hardware business\u2019 revenues are generated from the sales of our Oracle Engineered Systems, server, storage, and industry-specific hardware products. Each hardware product and its related software, such as an operating system or firmware, are highly interdependent and interrelated and are accounted for as a combined performance obligation. The revenues for this combined performance obligation are generally recognized at the point in time that the hardware product and its related software are delivered to the customer and ownership is transferred to the customer. Our hardware business also earns revenues from the sale of hardware support contracts purchased and renewed by our customers at their option and are generally recognized as revenues ratably as the hardware support services are delivered over the contractual term, which is generally one year. The majority of our hardware products are sold through indirect channels such as independent distributors and value-added resellers, and we also market and sell our hardware products through our direct sales force. Operating expenses associated with our hardware business include the cost of hardware products, which consists of expenses for materials and labor used to produce these products by our internal manufacturing operations or by third-party manufacturers, warranty expenses and the impact of periodic changes in inventory valuation, including the impact of inventory determined to be excess and obsolete; the cost of materials used to repair customer products; the cost of labor and infrastructure to provide support services; and sales and marketing expenses, which are largely personnel related and include variable compensation earned by our sales force for the sales of our hardware offerings. 1 ) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under \u201cPresentation of Operating Segments and Other Financial Information\u201d above. Excluding the effects of currency rate fluctuations, total hardware revenues decreased in fiscal 2019 relative to fiscal 2018 due to lower hardware products revenues and, to a lesser extent, lower hardware support revenues. The decrease in hardware products revenues in fiscal 2019 relative to fiscal 2018 was primarily attributable to our continued emphasis on the marketing and sale of our cloud-based infrastructure technologies, which resulted in reduced sales volumes of certain of our hardware product lines and also impacted the volume of hardware support contracts sold in recent periods. This constant currency hardware revenue decrease was partially offset by certain hardware revenue increases related to our Oracle Engineered Systems offerings, primarily Oracle Exadata. Excluding the effects of currency rate fluctuations, total hardware expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to lower hardware products and support costs and lower sales and marketing employee related expenses, all of which aligned to lower hardware revenues. In constant currency, total margin and total margin as a percentage of revenues for our hardware segment increased in fiscal 2019 due to lower expenses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in the gross carrying amount between the 2021 and 2022 Notes in 2019 if the gross carrying amount in the 2021 notes was $700 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-464", + "paragraphs": [ + "\n|||At December 31, 2019||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|$650|$(2)|$648|\n|2022 Notes|400|(2)|398|\n|2026 Notes|850|(7)|843|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(9)|391|\n|Total long-term debt|$2,700|$(25)|$2,675|\n|||At December 31, 2018||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|650|(3)|647|\n|2022 Notes|400|(3)|397|\n|2026 Notes|850|(8)|842|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(10)|390|\n|Total long-term debt|$2,700|$(29)|$2,671|\n Interest expense and financing costs Fees and discounts associated with the issuance of our debt instruments are recorded as debt discount, which reduces their respective carrying values, and are amortized over their respective terms. Amortization expense is recorded within \u201cInterest and other expense (income), net\u201d in our consolidated statement of operations. For the years ended December 31, 2019, 2018, and 2017: interest expense was $86 million, $134 million, and $150 million, respectively; amortization of the debt discount and deferred financing costs was $4 million, $6 million, and $12 million, respectively. A summary of our outstanding debt is as follows (amounts in millions): With the exception of the 2026 and the 2047 Notes, using Level 2 inputs (i.e., observable market prices in less-than-active markets) at December 31, 2019, the carrying values of the Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair value of the 2026 and the 2047 Notes were $893 million and $456 million, respectively. Using Level 2 inputs at December 31, 2018, the carrying values of the 2021 Notes and the 2022 Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair values of the 2026 Notes, the 2027 Notes, and the 2047 Notes were $800 million, $376 million, and $360 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the increase / (decrease) in the total net sales for the year ending from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-465", + "paragraphs": [ + "\n||Fiscal Year 2019||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$340,583|$356,040|$383,993|$280,572|\n|Gross profit|57,128|70,535|82,441|12,755|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|12,406|21,807|39,777|(19,761)|\n|Net income (loss) per share:|||||\n|Basic|$0.26|$0.45|$0.82|$(0.41)|\n|Diluted|$0.26|$0.45|$0.82|$(0.41)|\n||Fiscal Year 2018||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$262,845|$361,172|$435,820|$443,095|\n|Gross profit|17,336|82,396|120,098|141,216|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|(15,993)|(26,136)|96,294|71,767|\n|Net income (loss) per share:|||||\n|Basic|$(0.33)|$(0.54)|$1.99|$1.48|\n|Diluted|$(0.33)|$(0.54)|$1.99|$1.48|\n 16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data): During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Adjusted EBITDA in 2019 was 1,000 million, what would be the average Adjusted EBITDA for 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-466", + "paragraphs": [ + "\n||2019 (IFRS 15)|2018 (IAS 18)|Change||\n|Year to 31 March|\u00a3m|\u00a3m|\u00a3m|%|\n|Adjusted a revenue|4,735|5,013|(278)|(6)|\n|Adjusted a operating costs|4,230|4,579|(349)|(8)|\n|Adjusted a EBITDA|505|434|71|16|\n|Depreciation & amortisation|370|424|(54)|(13)|\n|Adjusted a operating profit|135|10|125|1,250|\n|Capital expenditure|245|278|(33)|(12)|\n|Normalised free cash flow b|296|118|178|151|\n Global Services Adjusteda revenue \u00a34,735m\n\u00a34,735m Adjusteda operating profit\n\u00a3135m Global Services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape. Customers\u2019 demands continue to evolve towards more flexible, on-demand models and new cloud-based and software-defined networking solutions. We continue to execute our Digital Global Services transformation programme to focus our business, standardise our operations, transform our underlying infrastructure, and provide innovative solutions to address the changing demands of our customers. We are focused on around 800 multinational companies and financial institutions served by three global industry verticals. Adjusteda revenue for the year was down 6%, in line with our strategy to de-emphasise low margin business and including the impact of divestments. This includes a \u00a335m negative impact from foreign exchange movements, primarily reflecting lower IP Exchange volumes and equipment sales. Adjusteda operating costs for the year were down 8% mainly reflecting the decline in IP Exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme. Adjusteda EBITDA for the year was up \u00a371m reflecting the reduction in operating costs and certain one-offs, more than offsetting the impact of lower revenue. Depreciation and amortisation was down 13% for the year due to closure of certain projects in the prior year. Capital expenditure was down 12% for the year reflecting ongoing rationalisation and our strategy to become a more asset light business. Normalised free cash flowb for the year improved by 151% to \u00a3296m, reflecting higher EBITDA, lower capital expenditure and improved working capital. Total order intake was \u00a33.3bn, down 15% year on year continuing to reflect a shift in customer behaviour, including shorter contract lengths and greater prevalence of usage-based terms. a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Rental loss-net in 2019 increased to -1,227 thousand, what would be the revised change between December 31, 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-467", + "paragraphs": [ + "\n||Year ended December 31 (in thousands)||\n||2019|2018|\n|Foreign currency loss|$(83)|$(258)|\n|Rental loss-net|(996)|(865)|\n|Gain on sale of real estate|\u2014|649|\n|Fair value adjustment contingent consideration|\u2014|450|\n|Other|(424)|330|\n|Other income, net|$(1,503)|$306|\n Other income, net The components of other income, net from continuing operations for the years ended December 31 are as follows: In 2018, we recorded a $0.5 million adjustment to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition. Also, during 2019 and 2018, the Company incurred a net loss on rental contracts of approximately $1.0 million and $0.9 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "When the net deferred tax assets for 2019 is changed to $1,500 million, what was the % change in the net deferred tax assets from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-468", + "paragraphs": [ + "\n|||May 31,|\n|(in millions)|2019|2018|\n|Deferred tax assets:|||\n|Accruals and allowances|$541|$567|\n|Employee compensation and benefits|646|664|\n|Differences in timing of revenue recognition|322|338|\n|Basis of property, plant and equipment and intangible assets|1,238|\u2014|\n|Tax credit and net operating loss carryforwards|3,717|2,614|\n|Total deferred tax assets|6,464|4,183|\n|Valuation allowance|(1,266)|(1,308)|\n|Total deferred tax assets, net|5,198|2,875|\n|Deferred tax liabilities:|||\n|Unrealized gain on stock|(78)|(78)|\n|Acquired intangible assets|(973)|(1,254)|\n|GILTI deferred|(1,515)|\u2014|\n|Basis of property, plant and equipment and intangible assets|\u2014|(158)|\n|Other|(200)|(48)|\n|Total deferred tax liabilities|(2,766)|(1,538)|\n|Net deferred tax assets|$2,432|$1,337|\n|recorded as:|||\n|Non-current deferred tax assets|$2,696|$1,395|\n|Non-current deferred tax liabilities (in other non-current liabilities)|(264)|(58)|\n|Net deferred tax assets|$2,432|$1,337|\n The components of our deferred tax assets and liabilities were as follows: We provide for taxes on the undistributed earnings of foreign subsidiaries. We do not provide for taxes on other outside basis temporary differences of foreign subsidiaries as they are considered indefinitely reinvested outside the U.S. At May 31, 2019, the amount of temporary differences related to other outside basis temporary differences of investments in foreign subsidiaries upon which U.S. income taxes have not been provided was approximately $7.9 billion. If the other outside basis differences were recognized in a taxable transaction, they would generate foreign tax credits that would reduce the federal tax liability associated with the foreign dividend or the otherwise taxable transaction. At May 31, 2019, assuming a full utilization of the foreign tax credits, the potential net deferred tax liability associated with these other outside basis temporary differences would be approximately $1.5 billion. Our net deferred tax assets were $2.4 billion and $1.3 billion as of May 31, 2019 and 2018, respectively. We believe that it is more likely than not that the net deferred tax assets will be realized in the foreseeable future. realization of our net deferred tax assets is dependent upon our generation of sufficient taxable income in future years in appropriate tax jurisdictions to obtain benefit from the reversal of temporary differences, net operating loss carryforwards and tax credit carryforwards. The amount of net deferred tax assets considered realizable is subject to adjustment in future periods if estimates of future taxable income change. The valuation allowance was $1.3 billion at each of May 31, 2019 and 2018. Substantially all of the valuation allowances as of May 31, 2019 and 2018 related to tax assets established in purchase accounting and other tax credits. Any subsequent reduction of that portion of the valuation allowance and the recognition of the associated tax benefits associated with our acquisitions will be recorded to our provision for income taxes subsequent to our final determination of the valuation allowance or the conclusion of the measurement period (as defined above), whichever comes first.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average outsourcing & cloud revenue for 2018 and 2019 if 2018 outsourcing & cloud revenue was $360,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-469", + "paragraphs": [ + "\n||Year Ended June 30,|||\n||2019|2018|2017|\n|Processing|$594,202|$550,058|$506,555|\n|Outsourcing & Cloud|405,359|361,922|327,738|\n|Product Delivery & Services|231,982|251,743|256,794|\n|In-House Support|321,148|307,074|297,203|\n|Services & Support|958,489|920,739|$881,735|\n|Total Revenue|$1,552,691|$1,470,797|$1,388,290|\n Disaggregation of Revenue The tables below present the Company\u2019s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company\u2019s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in Net revenues from external customers between Activision and Blizzard if net revenues from Blizzard was $3,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-470", + "paragraphs": [ + "\n|||||For the Year Ended December 31, 2018|\n||Activision|Blizzard|King|Total|\n|Segment Revenues|||||\n|Net revenues from external customers|$2,458|$2,238|$2,086|$6,782|\n|Intersegment net revenues (1)|\u2014|53|\u2014|53|\n|Segment net revenues|$2,458|$2,291|$2,086|$6,835|\n|Segment operating income|$1,011|$685|$750|$2,446|\n Operating Segment Results Currently, we have three reportable segments\u2014Activision, Blizzard, and King. Our operating segments are consistent with the manner in which our operations are reviewed and managed by our Chief Executive Officer, who is our chief operating decision maker (\u201cCODM\u201d). The CODM reviews segment performance exclusive of: the impact of the change in deferred revenues and related cost of revenues with respect to certain of our online-enabled games; share-based compensation expense; amortization of intangible assets as a result of purchase price accounting; fees and other expenses (including legal fees, expenses, and accruals) related to acquisitions, associated integration activities, and financings; certain restructuring and related costs; and certain other non-cash charges. The CODM does not review any information regarding total assets on an operating segment basis, and accordingly, no disclosure is made with respect thereto. Our operating segments are also consistent with our internal organizational structure, the way we assess operating performance and allocate resources, and the availability of separate financial information. We do not aggregate operating segments. Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions): (1) Intersegment revenues reflect licensing and service fees charged between segments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the total assets in 2019 increase by 10%, what will be the revised average? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-471", + "paragraphs": [ + "\n|||For the fiscal year ended||\n||June 1, 2019|June 2, 2018|June 3, 2017|\n|Net sales|$112,396|$107,705|$86,072|\n|Net income|9,490|7,071|2,804|\n|Total assets|128,470|134,056|131,871|\n|Total liabilities|7,600|5,859|6,543|\n|Total equity|120,870|128,197|125,328|\n 3. Investment in Unconsolidated Entities The Company has several investments in unconsolidated entities that are accounted for using the equity method of accounting. Red River Valley Egg Farm, LLC (\"Red River\") operates a cage-free shell egg production complex near Bogota, Texas. Specialty Eggs, LLC (\"Specialty Eggs\") owns the Egg-Land's Best franchise for most of Georgia and South Carolina, as well as a portion of western North Carolina and eastern Alabama. Southwest Specialty Eggs, LLC (\"Southwest Specialty Eggs\") owns the Egg-Land's Best franchise for Arizona, southern California and Clark County, Nevada (including Las Vegas). As of June 1, 2019, the Company owns 50% of each of Red River, Specialty Eggs, and Southwest Specialty Eggs. Equity method investments are included in \u201cInvestments in unconsolidated entities\u201d in the accompanying Consolidated Balance Sheets and totaled $60.7 million and $64.2 million at June 1, 2019 and at June 2, 2018, respectively. Equity in income of unconsolidated entities of $4.8 million, $3.5 million, and $1.4 million from these entities has been included in the Consolidated Statements of Operations for fiscal 2019, 2018, and 2017, respectively. The condensed consolidated financial information for the Company's unconsolidated joint ventures was as follows (in thousands): The Company is a member of Eggland\u2019s Best, Inc. (\u201cEB\u201d), which is a cooperative. At June 1, 2019 and June 2, 2018, \u201cOther long-term assets\u201d as shown on the Company\u2019s Consolidated Balance Sheet includes the cost of the Company\u2019s investment in EB plus any qualified written allocations. The Company cannot exert significant influence over EB\u2019s operating and financial activities; therefore, the Company accounts for this investment using the cost method. The carrying value of this investment at June 1, 2019 and June 2, 2018 was $2.6 million and $2.6 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Total Jabil Inc. stockholders\u2019 equity between 2018 and 2019 if Total Jabil Inc. stockholders\u2019 equity in 2019 was $2,000,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-472", + "paragraphs": [ + "\n||||August 31,|||\n||2019|2018|2017|2016|2015|\n||||(in thousands)|||\n|Consolidated Balance Sheets Data:||||||\n|Working capital(2)|$(187,020)|$319,050|$(243,910)|$280,325|$191,168|\n|Total assets|$12,970,475|$12,045,641|$11,095,995|$10,322,677|$9,591,600|\n|Current installments of notes payable and long-term debt|$375,181|$25,197|$444,255|$44,689|$321,964|\n|Notes payable and long-term debt, less current installments|$2,121,284|$2,493,502|$1,606,017|$2,046,655|$1,308,663|\n|Total Jabil Inc. stockholders\u2019 equity|$1,887,443|$1,950,257|$2,353,514|$2,438,171|$2,314,856|\n|Common stock shares outstanding|153,520|164,588|177,728|186,998|192,068|\n Item 6. Selected Financial Data The following selected data is derived from our Consolidated Financial Statements. This data should be read in conjunction with the Consolidated Financial Statements and notes thereto incorporated into Item 8, \u201cFinancial Statements and Supplementary Data\u201d and with Item 7, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations.\u201d (2) Working capital is defined as current assets minus current liabilities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If service cost in 2019 increased to 400 million, what was the revised increase / (decrease)? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-473", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2019|2018|Yr.-to-Yr. Percent Change|\n|Retirement-related plans\u2014cost||||\n|Service cost|$385|$431|(10.7)%|\n|Multi-employer plans|32|38|(16.9)|\n|Cost of defined contribution plans|1,040|1,024|1.5|\n|Total operating costs/ (income)|$1,457|$1,494|(2.5)%|\n|Interest cost|$2,929|$2,726|7.4%|\n|Expected return on plan assets|(4,192)|(4,049)|3.5|\n|Recognized actuarial losses|1,819|2,941|(38.2)|\n|Amortization of prior service costs/(credits)|(9)|(73)|(87.6)|\n|Curtailments/settlements|41|11|262.2|\n|Other costs|28|16|76.2|\n|Total non-operating costs/(income)|$615|$1,572|(60.9)%|\n|Total retirement-related plans\u2014cost|$2,072|$3,066|(32.4)%|\n Retirement-Related Plans The following table provides the total pre-tax cost for all retirement-related plans. Total operating costs/(income) are included in the Consolidated Income Statement within the caption (e.g., Cost, SG&A, RD&E) relating to the job function of the plan participants. Total pre-tax retirement-related plan cost decreased by $994 million compared to 2018, primarily driven by a decrease in recognized actuarial losses ($1,123 million), primarily due to the change in the amortization period in the U.S. Qualified Personal Pension Plan and higher expected return on plan assets ($143 million), partially offset by higher interest costs ($203 million). As discussed in the \u201cOperating (non-GAAP) Earnings\u201d section, we characterize certain retirement-related costs as operating and others as non-operating. Utilizing this characterization, operating retirement-related costs in 2019 were $1,457 million, a decrease of $37 million compared to 2018. Non-operating costs of $615 million in 2019 decreased $957 million year to year, driven primarily by the same factors as above.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of the total value of leasehold improvements and equipment over the total value of property and equipment at cost in 2019 if the value of the equipment was $2,500 thousand?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-474", + "paragraphs": [ + "\n||2019|2018|\n|Property and equipment\u2014at cost:|||\n|Leasehold improvements|$3,575|$3,825|\n|Equipment|3,041|2,604|\n|Capitalized internal-use software development costs|1,088|916|\n|Furniture and fixtures|526|425|\n||8,230|7,770|\n|Less: accumulated depreciation and amortization|(3,999)|(3,105)|\n|Total property and equipment, net|$4,231|$4,665|\n Property and Equipment Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands): Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten\nyears. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If short term loans in 2018 was 500 million, what was the increase / (decrease) from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-475", + "paragraphs": [ + "\n|($ in millions)|||\n|At December 31:|2019|2018|\n|Commercial paper|$ 304|$ 2,995|\n|Short-term loans|971|161|\n|Long-term debt\u2014current maturities|7,522|7,051|\n|Total|$8,797|$10,207|\n Short-Term Debt The weighted-average interest rate for commercial paper at December 31, 2019 and 2018 was 1.6 percent and 2.5 percent, respectively. The weighted-average interest rates for short-term loans were 6.1 percent and 4.3 percent at December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If ROCE in 2019 changes to 13.0%, what is the revised increase / (decrease) from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-476", + "paragraphs": [ + "\n|||Fiscal year||\n|(in millions of \u20ac, earnings per share in \u20ac)|2019|2018|% Change|\n|Digital Industries|2,880|2,898|(1) %|\n|Smart Infrastructure|1,500|1,574|(5) %|\n|Gas and Power|679|722|(6) %|\n|Mobility|983|958|3 %|\n|Siemens Healthineers|2,461|2,221|11 %|\n|Siemens Gamesa Renewable Energy|482|483|0 %|\n|Industrial Businesses|8,986|8,857|1 %|\n|Adjusted EBITA margin Industrial Businesses|10.9 %|11.1 %||\n|Financial Services|632|633|0 %|\n|Portfolio Companies|(71)|(305)|77 %|\n|Reconciliation to Consolidated Financial Statements|(2,028)|(1,135)|(79) %|\n|Income from continuing operations before income taxes|7,518|8,050|(7) %|\n|Income tax expenses|(1,872)|(2,054)|9 %|\n|Income from continuing operations|5,646|5,996|(6) %|\n|Income from discontinued operations, net of income taxes|3|124|(98) %|\n|Net income|5,648|6,120|(8) %|\n|Basic earnings per share|6.41|7.12|(10) %|\n|ROCE|11.1 %|12.6 %||\n A.4.2 Income As a result of the development described for the segments, Income from continuing operations before income taxes declined 7 %. Severance charges for continuing operations were \u20ac 619 million, of which \u20ac 492 million were in Industrial Businesses. Accordingly, Adjusted EBITA margin Industrial Businesses excluding severance charges was 11.5 % in fiscal 2019. In fiscal 2018, severance charges for continuing operations were \u20ac 923 million, of which \u20ac 669 million were in Industrial Businesses. The tax rate of 25% for fiscal 2019 was below the tax rate of 26% for the prior year, benefiting mainly from the reversal of income tax provisions outside Germany. As a result, Income from continuing operations declined 6%. Income from discontinued operations, net of income taxes in the prior year included positive effects from the release of a provision related to former Communications activities. The decline in basic earnings per share reflects the decrease of Net income attributable to Shareholders of Siemens AG, which was \u20ac 5,174 million in fiscal 2019 compared to \u20ac 5,807 million in fiscal 2018, partially offset by a lower number of weighted average shares outstanding. Basic earnings per share excluding severance charges was \u20ac 6.93. As expected, ROCE at 11.1 % was below the target range set in our Siemens Financial Framework, reflecting in particular the effects from portfolio transactions in recent years, including the acquisitions of Mentor and Mendix at Digital Industries and the merger of Siemens\u2019 wind power business with Gamesa Corporaci\u00f3n Tecnol\u00f3gica, S. A. that created SGRE. The decline year-over-year was due both to lower income before interest after tax and to higher average capital employed.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Net Income in 2019 decreases by 10%, by what is the Return on Asset? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-477", + "paragraphs": [ + "\n|||For the fiscal year ended||\n||June 1, 2019|June 2, 2018|June 3, 2017|\n|Net sales|$112,396|$107,705|$86,072|\n|Net income|9,490|7,071|2,804|\n|Total assets|128,470|134,056|131,871|\n|Total liabilities|7,600|5,859|6,543|\n|Total equity|120,870|128,197|125,328|\n 3. Investment in Unconsolidated Entities The Company has several investments in unconsolidated entities that are accounted for using the equity method of accounting. Red River Valley Egg Farm, LLC (\"Red River\") operates a cage-free shell egg production complex near Bogota, Texas. Specialty Eggs, LLC (\"Specialty Eggs\") owns the Egg-Land's Best franchise for most of Georgia and South Carolina, as well as a portion of western North Carolina and eastern Alabama. Southwest Specialty Eggs, LLC (\"Southwest Specialty Eggs\") owns the Egg-Land's Best franchise for Arizona, southern California and Clark County, Nevada (including Las Vegas). As of June 1, 2019, the Company owns 50% of each of Red River, Specialty Eggs, and Southwest Specialty Eggs. Equity method investments are included in \u201cInvestments in unconsolidated entities\u201d in the accompanying Consolidated Balance Sheets and totaled $60.7 million and $64.2 million at June 1, 2019 and at June 2, 2018, respectively. Equity in income of unconsolidated entities of $4.8 million, $3.5 million, and $1.4 million from these entities has been included in the Consolidated Statements of Operations for fiscal 2019, 2018, and 2017, respectively. The condensed consolidated financial information for the Company's unconsolidated joint ventures was as follows (in thousands): The Company is a member of Eggland\u2019s Best, Inc. (\u201cEB\u201d), which is a cooperative. At June 1, 2019 and June 2, 2018, \u201cOther long-term assets\u201d as shown on the Company\u2019s Consolidated Balance Sheet includes the cost of the Company\u2019s investment in EB plus any qualified written allocations. The Company cannot exert significant influence over EB\u2019s operating and financial activities; therefore, the Company accounts for this investment using the cost method. The carrying value of this investment at June 1, 2019 and June 2, 2018 was $2.6 million and $2.6 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Other in 2019 from 2018 be if the amount in 2019 was 1.4 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-478", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Retailers|20.4|21.7|\n|Manufacturer and Agency|3.2|3.0|\n|Other|1.3|0.7|\n|Total|24.9|25.4|\n The maximum exposure to credit risk for trade receivables at the reporting date by type of customer was: The Group\u2019s most significant customer accounts for \u00a30.5m (2018: \u00a30.6m) of net trade receivables as at 31 March 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Backlog at the beginning of the year for 2018 was 180 millions, What would be the average Backlog at the beginning of the year for both 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-479", + "paragraphs": [ + "\n|||Year ended December 31,||\n|(EUR million)|2018|2019|% Change|\n|Backlog at the beginning of the year|176.3|301.5|71%|\n|New orders|942.1|1,328.9|41%|\n|Revenue|(818.1)|(1,283.9)|57%|\n|FX-effect|6.3|4.7||\n|Adjustment IFRS 15|(5.1)|\u2013||\n|Backlog as per reporting date|301.5|351.2|16%|\n|Book-to-bill ratio (new orders divided by net sales)|1.2|1.0||\n BOOKINGS The following table shows new orders levels for 2019 and the backlog for 2018: The backlog includes orders for which purchase orders or letters of intent have been accepted, typically for up to one year. Historically, orders have been subject to cancellation or rescheduling by customers. In addition, orders have been subject to price negotiations and changes in specifications as a result of changes in customers\u2019 requirements. Due to possible customer changes in delivery schedules and requirements, and to cancellations of orders, our backlog at any particular date is not necessarily indicative of actual sales for any subsequent period. For the year in total, our new bookings increased by 24% in 2019 to \u20ac1,170 million, excluding the proceeds from the settlements. The book-to-bill, as measured by orders divided by revenue, was 1.0 in 2019. Equipment bookings were led by the foundry segment, followed by logic and memory. Bookings strengthened in the course of the year, excluding the settlement gains, from \u20ac235 million in the first quarter to \u20ac270 million in the second quarter, \u20ac292 million in the third quarter and finished at a new record high of \u20ac373 million in the fourth quarter. We also finished the year with a record high order backlog of \u20ac351 million, an increase of 16% compared to the end of 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average effective tax rate from 2017 to 2019 if the effective tax rate in 2017 is 20.5%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-480", + "paragraphs": [ + "\n|Years Ended|Dec 28, 2019|Dec 29, 2018|Dec 30, 2017|\n|Statutory federal income tax rate|21.0%|21.0%|35.0%|\n|Increase (reduction) in rate resulting from:||||\n|Non-U.S. income taxed at different rates|(3.7)|(3.6)|(7.6)|\n|Research and development tax credits|(2.3)|(2.7)|(2.3)|\n|Domestic manufacturing deduction benefit|\u2014|\u2014|(1.3)|\n|Foreign derived intangible income benefit|(3.2)|(3.7)|\u2014|\n|Tax Reform|\u2014|(1.3)|26.8|\n|ISecG divestiture|\u2014|\u2014|3.3|\n|Other|0.7|(0.1)|(1.1)|\n|Effective tax rate|12.5%|9.7%|52.8%|\n The difference between the tax provision at the statutory federal income tax rate and the tax provision as a percentage of income before income taxes (effective tax rate) for each period was as follows: The majority of the increase in our effective tax rate in 2019 compared to 2018 was driven by one-time benefits that occurred in 2018. The majority of the decrease in our effective tax rate in 2018 compared to 2017 resulted from initial tax expense from Tax Reform and the tax impacts from the ISecG divestiture that we had in 2017, but not in 2018. The reduction of the U.S. statutory rate, combined with the net impact of the enactment or repeal of specific tax law provisions through Tax Reform, drove the remaining decrease in our effective tax rate in 2018. We derive the effective tax rate benefit attributed to non-U.S. income taxed at different rates primarily from our operations in China, Hong Kong, Ireland, and Israel. The statutory tax rates in these jurisdictions range from 12.5% to 25.0%. In addition, we are subject to reduced tax rates in China and Israel as long as we conduct certain eligible activities and make certain capital investments. These conditional reduced tax rates expire at various dates through 2026 and we expect to apply for renewals upon expiration.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the accumulated depreciation decreases by 15% in 2019 and increases by 20% in 2018, what is the percentage change? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-481", + "paragraphs": [ + "\n||June 1, 2019|June 2, 2018|\n|Land and improvements|$93,046|$90,757|\n|Buildings and improvements|370,451|360,030|\n|Machinery and equipment|496,166|478,997|\n|Construction-in-progress|52,551|9,307|\n||1,012,214|939,091|\n|Less: accumulated depreciation|555,920|513,707|\n||$456,294|$425,384|\n 6. Property, Plant and Equipment Property, plant and equipment consisted of the following (in thousands): Depreciation expense was $51.7 million, $51.1 million and $48.8 million in fiscal years 2019, 2018 and 2017, respectively. The Company maintains insurance for both property damage and business interruption relating to catastrophic events, such as fires. Insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets, clean-up and demolition costs, and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved. Gains on insurance recoveries related to business interruption are recorded within \u201cCost of sales\u201d and any gains or losses related to property damage are recorded within \u201cOther income (expense).\u201d Insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows. Insurance claims incurred or finalized during the fiscal years ended 2019, 2018, and 2017 did not have a material affect on the Company's consolidated financial statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the company's average sales and marketing expenses in 2018 and 2019 if its 2018 expenses is decreased by $10,000,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-482", + "paragraphs": [ + "\n||Years Ended December 31,||Change||\n||2019|2018|$|%|\n||(dollars in thousands)||||\n|Sales and marketing|$15,836|$23,425|$(7,589)|(32)%|\n|Percent of revenues, net|32%|40%|||\n Sales and Marketing Sales and marketing expenses in 2019 decreased by $7.6 million, or 32%, as compared to 2018. This decrease was primarily due to a reduction in the global sales support and marketing headcount, including reductions that were part of our restructuring activities during 2019 (refer to Note 4 of the accompanying consolidated financial statements), contributing to net decreases of $4.8 million in personnel-related costs, and $1.0 million in allocated facilities and information technology costs as compared to 2018. Restructuring costs in 2019 decreased $0.4 million, as there were additional restructuring activities in 2018, including a headcount reduction of approximately 13% of our workforce and the closure of certain leased facilities. The remaining decrease during 2019 was primarily the result of lower marketing costs of $0.6 million, as we eliminated or shifted the timing of certain of our marketing activities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total revenue from Network Solutions as a percentage of total revenue from all segments if total revenue from all segments was $600,000 thousand instead, and total revenue from Network solutions remained unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-483", + "paragraphs": [ + "\n||||2019|\n|(In thousands)|Network Solutions|Services & Support|Total|\n|Access & Aggregation|$289,980|$58,894|$348,874|\n|Subscriber Solutions & Experience (1)|144,651|8,269|152,920|\n|Traditional & Other Products|20,595|7,672|28,267|\n|Total|$455,226|$74,835|$530,061|\n Sales by Category In addition to the above reporting segments, we also report revenue for the following three categories \u2013 (1) Access & Aggregation, (2) Subscriber Solutions & Experience and (3) Traditional & Other Products. The following tables disaggregates our revenue by major source for the years ended December 31, 2019, 2018 and 2017: (1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the sum of deferred commissions, current portion and total current assets as previously reported be if total current assets as revised was $600,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-484", + "paragraphs": [ + "\n|||December 31, 2018||\n||As Previously Reported|Adjustment|As Revised|\n|Deferred commissions, current portion|$24,467|$1,064|$25,531|\n|Total current assets|573,035|1,064|574,099|\n|Deferred commissions, net of current portion|45,444|10,006|55,450|\n|Total assets|807,156|11,070|818,226|\n|Accrued expenses|68,331|1,734|70,065|\n|Total current liabilities|400,423|1,734|402,157|\n|Accumulated deficit|(529,962)|9,336|(520,626)|\n|Total stockholders\u2019 equity|55,907|9,336|65,243|\n|Total liabilities and stockholders\u2019 equity|807,156|11,070|818,226|\n Revision of Prior Period Financial Statements During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company\u2019s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, \u201cRevenue from Contracts with Customers (Topic 606)\u201d (\u201cASU 2014-09\u201d or \u201cTopic 606\u201d) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders\u2019 equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the total fair value of Inventories and Goodwill if the total fair value of inventories was $30,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-485", + "paragraphs": [ + "\n||Trek|Electrostatic Product Line|LumaSense|Total|\n|Accounts and other receivable, net|$ 2,818|$ 77|$ 7,167|$ 10,062|\n|Inventories|3,941|292|9,372|13,605|\n|Property and equipment|594|50|1,353|1,997|\n|Goodwill|\u2014|1,220|36,258|37,478|\n|Intangible assets|788|1,400|43,240|45,428|\n|Deferred income tax assets|606|\u2014|6,331|6,937|\n|Other assets|854|\u2014|6,004|6,858|\n|Total assets acquired|9,601|3,039|109,725|122,365|\n|Accounts payable|747|39|5,734|6,520|\n|Deferred income tax liabilities|\u2014|\u2014|11,699|11,699|\n|Other liabilities|2,782|\u2014|7,608|10,390|\n|Total liabilities assumed|3,529|39|25,041|28,609|\n|Total fair value of net assets acquired|$ 6,072|$ 3,000|$ 84,684|$ 93,756|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The final fair values of the assets acquired and liabilities assumed from our acquisitions in 2018 are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the weighted average fair value of the RSUs/PSUs granted be if the weighted average fair value in 2019 is $60?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-486", + "paragraphs": [ + "\n|NUMBER OF RSUs/PSUs|2019|2018|\n|Outstanding, January 1|2,812,697|2,740,392|\n|Granted\u2009(1)|975,348|1,006,586|\n|Dividends credited|149,648|149,258|\n|Settled|(932,133)|(1,027,321)|\n|Forfeited|(90,442)|(56,218)|\n|Outstanding, December 31|2,915,118|2,812,697|\n|Vested, December 31\u2009(2)|904,266|880,903|\n RSUs/PSUs RSUs/PSUs are granted to executives and other eligible employees. The value of an RSU/PSU at the grant date is equal to the value of one BCE common share. Dividends in the form of additional RSUs/PSUs are credited to the participant\u2019s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based on their position and level of contribution. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and, in certain cases, if performance objectives are met, as determined by the board of directors. The following table summarizes outstanding RSUs/PSUs at December\u00a031,\u00a02019 and 2018. (1) The weighted average fair value of the RSUs/PSUs granted was $58\u00a0in\u00a02019 and $57\u00a0in 2018 (2) The RSUs/PSUs vested on December\u00a031,\u00a02019 were fully settled in February\u00a02020 with BCE common shares and/or DSUs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the total interest expense between 2018 and 2019 if the interest expense in 2019 is instead $35,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-487", + "paragraphs": [ + "\n|All amounts in USD \u2018000 |2019|2018|2017|\n|Interest Expenses, net of capitalized interest |34,018|29,753|18,286|\n|Commitment Fee |-|3,325|760|\n|Amortization of Deferred Financing Costs |4,372|1,470|1,393|\n|Other financial costs |-|1|25|\n|Total Interest Expenses |38,390|34,549|20,464|\n 11. INTEREST EXPENSES Interest expenses consist of interest expense on the long-term debt, the commitment fee and amortization of deferred financing costs related to the Credit Facility described in Note 9. For the years ended December 31, 2019, 2018 and 2017, $0.0 million, $2.6 million and $2.5 million of interest expenses were capitalized, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the financial equity for 2018 if accounts receivable increased by 10,000 ?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-488", + "paragraphs": [ + "\n||December 31,||\n||2018|2019|\n|Financial assets:|||\n|Cash and cash equivalents|285,907|497,874|\n|Accounts receivable|173,450|199,535|\n|Financial liabilities:|||\n|Accounts payable|80,640|119,712|\n NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT FINANCIAL INSTRUMENTS Financial instruments include: The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average total amount of goodwill for 2017 and 2018 be if the amount for 2018 is $28,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-489", + "paragraphs": [ + "\n||Business|Consumer|Total|\n|||(Dollars in millions)||\n|As of December 31, 2017(1)|$20,197|10,278|30,475|\n|Purchase accounting and other adjustments(2)(3)|250|32|282|\n|Impairment|\u2014|(2,726)|(2,726)|\n|As of December 31, 2018|$20,447|7,584|28,031|\n We completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of December 31, 2019 and 2018 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired; thus, no impairment charge for these assets was recorded in 2019 or 2018. The following tables show the rollforward of goodwill assigned to our reportable segments from December 31, 2017 through December 31, 2019. (1) Goodwill is net of accumulated impairment losses of $1.1 billion that related to our former hosting segment now included in our business segment. (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination. (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination. (3) Includes $58 million decrease due to effect of foreign currency exchange rate change.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Per-unit royalty revenue in 2019 increased to 71.3%, what would be the revised change between 2018 and 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-490", + "paragraphs": [ + "\n||Years Ended December 31,|||\n||2019|2018|2017|\n|Revenues: ||||\n|Fixed fee license revenue|35.1 % |75.3 % |36.0 %|\n|Per-unit royalty revenue|64.0|24.3|61.4|\n|Total royalty and license revenue|99.1|99.6|97.4|\n|Development, services, and other|0.9|0.4|2.6|\n|Total revenues|100.0|100.0|100.0|\n|Costs and expenses:||||\n|Cost of revenues|0.5|0.2|0.6|\n|Sales and marketing|17.9|5.5|38.6|\n|Research and development|21.8|8.8|33.6|\n|General and administrative|119.4|37.7|152.4|\n|Restructuring costs|\u2014|\u2014|4.6|\n|Total costs and expenses|159.6|52.2|229.8|\n|Operating income (loss)|(59.6)|47.8|(129.8)|\n|Interest and other income|5.0|1.7|1.0|\n|Other expense|0.2|(0.2)|0.9|\n|Income (loss) before provision for income taxes|(54.4)|49.3|(127.9)|\n|Provision for income taxes|(1.3)|(0.4)|(1.4)|\n|Net income (loss)|(55.7)%|48.9 %|(129.3)%|\n Overview of 2019 Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue. For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018. We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606. The\u00a0following table sets forth our consolidated statements of income data as a percentage of total revenues:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in services revenue between 2018 and 2019 if the amount in 2019 was $69,580 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-491", + "paragraphs": [ + "\n||Twelve months ended December 31,||\n||2019|2018|\n|Services |$59,545|$64,476|\n|Software and other |3,788|5,073|\n| Total revenue |$63,333|$69,549|\n Disaggregation of Revenue We generate revenue from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners. The following table depicts the disaggregation of revenue (in thousands) according to revenue type and is consistent with how we evaluate our financial performance: Revenue from Contracts with Customers:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average land amount for 2018 and 2019 if 2018 land amount was $24,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-492", + "paragraphs": [ + "\n||June 30,|||\n||2019|2018|Estimated Useful Life|\n|Land (1)|$23,243|$24,845||\n|Land improvements (1)|25,209|25,383|5 - 20 years|\n|Buildings (1)|147,220|143,918|20 - 30 years|\n|Leasehold improvements|48,478|48,060|5 - 30 years(2)|\n|Equipment and furniture|365,101|328,864|3 - 10 years|\n|Aircraft and equipment|39,293|38,761|4 - 10 years|\n|Construction in progress|12,411|39,872||\n||660,955|649,703||\n|Less accumulated depreciation|388,481|364,153||\n|Property and equipment, net|$272,474|$285,550||\n NOTE 3. PROPERTY AND EQUIPMENT The classification of property and equipment, together with their estimated useful lives is as follows: (1) Excludes assets held for sale (2) Lesser of lease term or estimated useful life The change in property and equipment in accrued liabilities was $14,315 and $15,674 for the fiscal years ended June 30, 2019 and 2018, respectively. These amounts were excluded from capital expenditures on the statements of cash flows. No impairments of property and equipment were recorded in fiscal 2019 or 2018. During the third quarter of fiscal 2019, the Company received an unsolicited offer to purchase its Houston, TX, facility. At June 30, 2019, the facility included assets with a carrying value of approximately $5,055. Although management has not committed to the sale, a sale of the facility during fiscal 2020 is likely and the Company expects to record a gain on the sale upon closing, since the offer represents full appraisal value for the facility. Therefore, the assets are considered held for sale at June 30, 2019. Also held for sale at June 30, 2019, was the Company\u2019s Elizabethtown, KY facility. During the third quarter of fiscal 2018, the Company reached a definitive agreement to sell the property for $1,300 pending an expected closing date during the second quarter of fiscal 2020. An impairment loss was recorded on this facility during fiscal 2017 as disclosed in Note 2 to the Company\u2019s consolidated financial statements. Total assets held for sale by the Company at June 30, 2019 and 2018 were $6,355 and $1,300, respectively, and were included in assets held for sale on the Company\u2019s consolidated balance sheet for each year. Those balances are not included on the above table.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Vincent Pilette had 450,000 shares as of October 25, 2019 instead, What would be the value of Vincent Pilette's shares as of October 25, 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-493", + "paragraphs": [ + "\n|Executive Officer|Ownership Requirement (1) (# of shares)|Holdings as of October 25, 2019(# of shares)|\n|Samir Kapuria|39,665|186,735|\n|Vincent Pilette|85,941|785,906|\n|Scott C. Taylor|52,887|408,724|\n Stock Ownership Requirements We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares: \u2022 CEO: 6x base salary; \u2022 CFO, COO and President: 3x base salary; and \u2022 Executive Vice Presidents: 2x base salary. Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements. The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met. As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive\u2019s ownership requirement. (1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Avnet Logistics in 2019 was 40.0, what would be the average between 2017-2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-494", + "paragraphs": [ + "\n|||Fiscal Year Ended||\n|||March 31,||\n||2019|2018|2017|\n|Contract manufacturers and consignment warehouses: ||||\n|Flextronics Technology|21.8%|14.0%|10.4%|\n|Sanmina|17.7|16.0|20.4|\n|Distributors: ||||\n|Avnet Logistics|31.3|35.3|25.5|\n|Nexcomm |14.8|16.1|19.7|\n The following direct customers accounted for 10% or more of our net revenues in one or more of the following periods: Nokia was our largest customer in fiscal 2019, 2018 and 2017. Nokia purchases products directly from us and through contract manufacturers and distributors. Based on information provided to us by its contract manufacturers and our distributors, purchases by Nokia represented approximately 45%, 36% and 41% of our net revenues in fiscal 2019, 2018 and 2017, respectively. To our knowledge, none of our other OEM customers accounted for more than 10% of our net revenues in any of these periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the gross deferred tax assets from 2018 to 2019 be if the amount in 2019 was 500,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-495", + "paragraphs": [ + "\n||June 30, 2019|June 24, 2018|\n||(in thousands)||\n|Deferred tax assets:|||\n|Tax carry forwards|$231,390|$206,073|\n|Allowances and reserves|97,671|118,559|\n|Equity-based compensation|14,661|16,189|\n|Inventory valuation differences|18,516|14,021|\n|Prepaid cost sharing|74,139|65,644|\n|Outside basis differences of foreign subsidiaries|16,260|\u2014|\n|Other|17,972|16,514|\n|Gross deferred tax assets|470,609|437,000|\n|Valuation allowance|(226,928)|(199,839)|\n|Net deferred tax assets|243,681|237,161|\n|Deferred tax liabilities:|||\n|Intangible assets|(9,883)|(21,558)|\n|Convertible debt|(46,993)|(60,252)|\n|Capita assets|(83,298)|(61,429)|\n|Amortization of goodwill|(11,299)|(10,738)|\n|Outside basis differences of foreign subsidiaries|\u2014|(6,656)|\n|Other|(8,752)|(7,955)|\n|Gross deferred tax liabilities|(160,225)|(168,588)|\n|Net deferred tax assets|$83,456|$68,573|\n Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, as well as the tax effect of carryforwards. Significant components of the Company\u2019s net deferred tax assets and liabilities were as follows: The increase in the gross deferred tax assets and valuation allowance between fiscal year 2019 and 2018 is primarily due to increases in tax carryforwards. Realization of the Company\u2019s net deferred tax assets is based upon the weighting of available evidence, including such factors as the recent earnings history and expected future taxable income. The Company believes it is more likely than not that such deferred tax assets will be realized with the exception of $227.0 million primarily related to California deferred tax assets. At June 30, 2019, the Company continued to record a valuation allowance to offset the entire California deferred tax asset balance due to the single sales factor apportionment resulting in lower taxable income in California. At June 30, 2019, the Company had federal net operating loss carryforwards of $109.8 million. The majority of these losses will begin to expire in fiscal year 2020, and are subject to limitation on their utilization. At June 30, 2019, the Company had state net operating loss carryforwards of $58.5 million. If not utilized, these losses will begin to expire in fiscal year 2020 and are subject to limitation on their utilization. At June 30, 2019, the Company had state tax credit carryforwards of $322.4 million. Substantially all of these credits can be carried forward indefinitely.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total property, plant and equipment between 2018 and 2019 if total property, plant and equipment in 2019 was $4,000,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-496", + "paragraphs": [ + "\n||August 31,||\n||2019|2018|\n|Land and improvements|$146,719|$144,136|\n|Buildings|962,559|849,975|\n|Leasehold improvements|1,092,787|1,013,428|\n|Machinery and equipment|4,262,015|3,983,025|\n|Furniture, fixtures and office equipment|209,257|192,243|\n|Computer hardware and software|671,252|601,955|\n|Transportation equipment|16,423|17,215|\n|Construction in progress|83,234|42,984|\n||7,444,246|6,844,961|\n|Less accumulated depreciation and amortization|4,110,496|3,646,945|\n||$3,333,750|$3,198,016|\n 5. Property, Plant and Equipment Property, plant and equipment consists of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average total commitments for expenditures for 2018 and 2019 if the total commitments for expenditures in 2019 is 22,000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-497", + "paragraphs": [ + "\n||2019|2018|\n||$M|$M|\n|Capital expenditure commitments|||\n|Estimated capital expenditure under firm contracts, payable:|||\n|Not later than one year|398|416|\n|Later than one year, not later than two years|\u2013|\u2013|\n|Later than two years, not later than five years|\u2013|\u2013|\n|Total capital expenditure commitments|398|416|\n|Operating lease commitments|||\n|Future minimum rentals under non-cancellable operating leases, payable:|||\n|Not later than one year|1,998|2,089|\n|Later than one year, not later than five years|7,415|7,484|\n|Later than five years|12,378|13,331|\n|Total operating lease commitments|21,791|22,904|\n|Total commitments for expenditure|22,189|23,320|\n This section presents the Group\u2019s contractual obligation to make a payment in the future in relation to purchases of property, plant and equipment, and lease commitments. Capital expenditure and operating lease commitments of the Group at the reporting date are as follows: The commitments set out above do not include contingent turnover rentals, which are charged on many retail premises leased by the Group. These rentals are calculated as a percentage of the turnover of the store occupying the premises, with the percentage and turnover threshold at which the additional rentals commence varying with each lease agreement. The Group leases retail premises and warehousing facilities which are generally for periods up to 40 years. The operating lease commitments include leases for the Norwest office and distribution centres. Generally the lease agreements are for initial terms of between five and 25 years and most include multiple renewal options for additional five to 10-year terms. Under most leases, the Group is responsible for property taxes, insurance, maintenance, and expenses related to the leased properties. However, many of the more recent lease agreements have been negotiated on a gross or semi-gross basis, which eliminates or significantly reduces the Group\u2019s exposure to operational charges associated with the properties. From 1 July 2019, the Group adopted AASB 16 Leases and as a result the operating lease commitments set out above have been recognised in the Consolidated Statement of Financial Position, with the exception of the service component of lease payments. Refer to Note 1.2.6 for a reconciliation between the operating lease commitments at 30 June 2019 and the lease liabilities recognised at 1 July 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in Depreciation and amortization between Software Solutions and Corporate and Other if the amount for Corporate and Other was $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-498", + "paragraphs": [ + "\n||||Year ended December 31, 2018|||\n||Software Solutions|Data and Analytics|Corporate and Other||Total|\n|Revenues|$962.0|$154.5|$(2.5)|(1)|$1,114.0|\n|Expenses:||||||\n|Operating expenses|394.8|115.0|115.6|(2)|625.4|\n|Transition and integration costs|\u2014|\u2014|6.6|(5)|6.6|\n|EBITDA|567.2|39.5|(124.7)||482.0|\n|Depreciation and amortization|112.9|14.1|90.0|(4)|217.0|\n|Operating income (loss)|454.3|25.4|(214.7)||265.0|\n|Interest expense, net|||||(51.7)|\n|Other expense, net|||||(7.1)|\n|Earnings before income taxes|||||206.2|\n|Income tax expense|||||37.7|\n|Net earnings|||||$168.5|\n|Balance sheet data:||||||\n|Total assets|$3,227.8|$310.2|$115.4|(6)|$3,653.4|\n|Goodwill|$2,157.6|$172.1|$\u2014||$2,329.7|\n Summarized financial information concerning our segments is shown in the tables below (in millions): (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP. (2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively. (4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP. (5) Transition and integration costs primarily consists of costs associated with executive transition, transition-related costs as we transferred certain corporate functions from FNF and acquisitions. (6) Receivables from related parties are included in Corporate and Other.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in cash and cash equivalents between 2018 and 2019 if cash and cash equivalents in 2019 was $3,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-499", + "paragraphs": [ + "\n||April 26, 2019|April 27, 2018|\n|Cash and cash equivalents|$ 2,325|$ 2,941|\n|Short-term investments|1,574|2,450|\n|Total|$ 3,899|$ 5,391|\n Liquidity Our principal sources of liquidity as of April 26, 2019 consisted of cash, cash equivalents and short-term investments, cash we expect to generate from operations, and our commercial paper program and related credit facility. Cash, cash equivalents and short-term investments consisted of the following (in millions): As of April 26, 2019 and April 27, 2018, $3.7 billion and $4.5 billion, respectively, of cash, cash equivalents and short-term investments were held by various foreign subsidiaries and were generally based in U.S. dollar-denominated holdings, while $0.2 billion and $0.9 billion, respectively, were available in the U.S. The TCJA imposes a one-time transition tax on substantially all accumulated foreign earnings through December 31, 2017, and generally allows companies to make distributions of foreign earnings without incurring additional federal taxes. As a part of the recognition of the impacts of the TCJA, we have reviewed our projected global cash requirements and have determined that certain historical and future foreign earnings will no longer be indefinitely reinvested. Our principal liquidity requirements are primarily to meet our working capital needs, support ongoing business activities, fund research and development, meet capital expenditure needs, invest in critical or complementary technologies, service interest and principal payments on our debt, fund our stock repurchase program, and pay dividends, as and if declared. The principal objectives of our investment policy are the preservation of principal and maintenance of liquidity. We attempt to mitigate default risk by investing in high-quality investment grade securities, limiting the time to maturity and monitoring the counter-parties and underlying obligors closely. We believe our cash equivalents and short-term investments are liquid and accessible. We are not aware of any significant deterioration in the fair value of our cash equivalents or investments from the values reported as of April 26, 2019. Our investment portfolio has been and will continue to be exposed to market risk due to trends in the credit and capital markets. We continue to closely monitor current economic and market events to minimize the market risk of our investment portfolio. We routinely monitor our financial exposure to both sovereign and non-sovereign borrowers and counterparties. We utilize a variety of planning and financing strategies in an effort to ensure our worldwide cash is available when and where it is needed. Based on past performance and current expectations, we believe our cash and cash equivalents, investments, cash generated from operations, and ability to access capital markets and committed credit lines will satisfy, through at least the next 12 months, our liquidity requirements, both in total and domestically, including the following: working capital needs, capital expenditures, stock repurchases, cash dividends, contractual obligations, commitments, principal and interest payments on debt, and other liquidity requirements associated with our operations. We also have an automatic shelf registration statement on file with the Securities and Exchange Commission (SEC). We may in the future offer an additional unspecified amount of debt, equity and other securities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Capital lease obligations from 2018 to 2019 be if the amount in 2019 was $358 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-500", + "paragraphs": [ + "\n||Fiscal year-end||\n||2019|2018|\n|Current portion of Euro Term Loan(1)|$2,748|$3,092|\n|1.3% Term loan due 2024|1,367|1,448|\n|1.0% State of Connecticut term loan due 2023|378|374|\n|Capital lease obligations|370|158|\n|Line of credit borrowings|10,000|\u2014|\n|Total current portion of long-term obligations|$14,863|$5,072|\n Short-term borrowings and current portion of long-term obligations consist of the following (in thousands): (1) Net of debt issuance costs of $4.6 million and $4.7 million at September 28, 2019 and September 29, 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the impact on Equity from a 10% movement in sterling to US dollar value in 2019 from 2018 be if the amount in 2019 was $33.4 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-501", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|10% movement in sterling to US dollar value|||\n|Profit or loss|1.7|5.1|\n|Equity|33.8|37.4|\n|10% movement in euro to US dollar value|||\n|Profit or loss|1.5|7.5|\n|Equity|(9.8)|(10.8)|\n Foreign Currency Risk The Group is exposed to translation and transaction foreign exchange risk. Several other currencies in addition to the reporting currency of US dollar are used, including sterling and the euro. The Group experiences currency exchange differences arising upon retranslation of monetary items (primarily short-term inter-Company balances and long-term borrowings), which are recognised as an expense in the period the difference occurs. The Group endeavours to match cash inflows and outflows in the various currencies; the Group typically invoices its customers in their local currency and pays its local expenses in local currency, as a means to mitigate this risk. The Group is also exposed to exchange differences arising from the translation of its subsidiaries\u2019 Financial Statements into the Group\u2019s reporting currency of US dollar, with the corresponding exchange differences taken directly to equity. The following table illustrates the movement that ten per cent in the value of sterling or the euro against the US dollar would have had on the Group\u2019s profit or loss for the period and on the Group\u2019s equity as at the end of the period. Any foreign exchange variance would be recognised as unrealised foreign exchange in the Consolidated Statement of Profit or Loss and have no impact on cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If % of revenue in 2017 was 4%, what would be the change from 2017 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-502", + "paragraphs": [ + "\n||Year Ended December 31,||Change||\n||2018|2017|$|%|\n|||(dollars in thousands)|||\n|Other expense, net|$ 4,628|$ 302|$ 4,326|1432.5%|\n|% of revenue|3%|0%|||\n Other Expense, Net Other expense, net decreased by $4.3 million in 2018 compared to 2017 as a result of an increase in interest expense of $5.7 million related to interest expense due under our convertible senior notes. This increase was offset by an increase of $1.4 million of interest income earned on our short-term investments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If net revenue in 2019 was 1,000.0 million, what would be the percentage change in net revenue from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-503", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Net revenue|$696.1|$793.6|$(97.5)|\n|Cost of revenue|684.9|779.1|(94.2)|\n|Selling, general and administrative|8.2|9.4|(1.2)|\n|Depreciation and amortization|0.3|0.3|\u2014|\n|Other operating expense|4.5|\u2014|4.5|\n|Income (loss) from operations|(1.8)|$4.8|$(6.6)|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Telecommunications Segment Net revenue: Net revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $97.5 million to $696.1 million from $793.6 million for the year ended December 31, 2018. The decrease can be attributed to changes in our customer mix, fluctuations in wholesale voice termination volumes and market pressures, which resulted in a decline in revenue contribution. Cost of revenue: Cost of revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $94.2 million to $684.9 million from $779.1 million for the year ended December 31, 2018. The decrease was directly correlated to the fluctuations in wholesale voice termination volumes, in addition to a slight reduction in margin mix attributed to market pressures on call termination rates. Selling, general and administrative: Selling, general and administrative expenses from our Telecommunications segment for the year ended December 31, 2019 decreased $1.2 million to $8.2 million from $9.4 million for the year ended December 31, 2018. The decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense. Other operating expense: $4.5 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill as a result of declining performance at the segment.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the company's goodwill between 2017 and 2018 if goodwill in 2018 is increased by $500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-504", + "paragraphs": [ + "\n|||December 31.||||\n|(in thousands)|2019|2018|2017|2016|2015|\n|Consolidated Balance Sheet Data (2) (3):||||||\n|Total cash, cash equivalents, and marketable securities|$68,363|$207,423|$223,748|$133,761|$219,078|\n|Goodwill|$79,039|$72,858|$72,952|$73,164|$46,776|\n|Total assets|$984,812|$982,553|$1,012,753|$867,135|$627,758|\n|Total stockholders\u2019 equity|$539,010|$621,531|$655,870|$548,940|$322,859|\n ITEM 6. SELECTED FINANCIAL DATA The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d and \u201cItem 8. Financial Statements and Supplementary Data\u201d of this Annual Report. (2) We retrospectively adopted ASU 2014-09, \u201cRevenue from Contracts with Customers (Topic 606)\u201d in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09. (3) On January 1, 2019, we adopted Accounting Standards Codification 842 \u201cLeases\u201d (\u201cASC 842\u201d) using the modified retrospective method, reflecting any cumulative effect as an adjustment to equity. Results for reporting periods beginning on or after January 1, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company\u2019s historical accounting under ASC 840 \u201cLeases.\u201d\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the stock compensation increases by 10%, what will be the revised total cost? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-505", + "paragraphs": [ + "\n||Fiscal Years Ended||||\n|(Amounts in thousands)|June 1, 2019|June 2, 2018|Change|Percent Change|\n|Specialty egg|$53,263|$54,300|$(1,037)|(1.9)%|\n|Delivery expense|53,595|53,177|418|0.8%|\n|Payroll and overhead|38,343|37,191|1,152|3.1%|\n|Stock compensation|3,619|3,467|152|4.4%|\n|Other expenses|25,975|31,181|(5,206)|(16.7)%|\n|Total|$174,795|$179,316|$(4,521)|(2.5)%|\n SELLING, GENERAL, AND ADMINISTRATIVE EXPENSES Payroll and overhead increased $1.2 million, or 3.1%, compared to the same period of last year primarily due to annual salary increases. As a percentage of net sales, payroll and overhead is 2.8% and 2.5% for fiscal 2019 and 2018, respectively. As a percentage of net sales, delivery expense is 3.9% and 3.5% for fiscal 2019 and 2018, respectively. Other expenses decreased $5.2 million, or 16.7%, primarily due to reduced legal expense as a result of the Company's settlement of several antitrust claims in the prior year. The fiscal 2018 amount also included costs associated with preparation for the Company's special shareholders meeting held in July 2018. Insurance expense, which is also a part of other expenses, was flat year over year due to decreases in the Company's liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018. Selling, general and administrative expenses (\"SG&A\"), which include costs of marketing, distribution, accounting and corporate overhead, were $174.8 million in fiscal 2019, a decrease of $4.5 million, or 2.5%, compared to fiscal 2018. As a percent of net sales, selling, general and administrative expense increased from 11.9% in fiscal 2018 to 12.8% in fiscal 2019, due to the decrease in net sales in fiscal 2019. Selling, general and administrative expenses (\"SG&A\"), which include costs of marketing, distribution, accounting and corporate overhead, were $174.8 million in fiscal 2019, a decrease of $4.5 million, or 2.5%, compared to fiscal 2018. As a percent of net sales, selling, general and administrative expense increased from 11.9% in fiscal 2018 to 12.8% in fiscal 2019, due to the decrease in net sales in fiscal 2019. Payroll and overhead increased $1.2 million, or 3.1%, compared to the same period of last year primarily due to annual salary increases. As a percentage of net sales, payroll and overhead is 2.8% and 2.5% for fiscal 2019 and 2018, respectively. As a percentage of net sales, delivery expense is 3.9% and 3.5% for fiscal 2019 and 2018, respectively. Other expenses decreased $5.2 million, or 16.7%, primarily due to reduced legal expense as a result of the Company's settlement of several antitrust claims in the prior year. The fiscal 2018 amount also included costs associated with preparation for the Company's special shareholders meeting held in July 2018. Insurance expense, which is also a part of other expenses, was flat year over year due to decreases in the Company's liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018. Payroll and overhead increased $1.2 million, or 3.1%, compared to the same period of last year primarily due to annual salary increases. As a percentage of net sales, payroll and overhead is 2.8% and 2.5% for fiscal 2019 and 2018, respectively. As a percentage of net sales, delivery expense is 3.9% and 3.5% for fiscal 2019 and 2018, respectively. Other expenses decreased $5.2 million, or 16.7%, primarily due to reduced legal expense as a result of the Company's settlement of several antitrust claims in the prior year. The fiscal 2018 amount also included costs associated with preparation for the Company's special shareholders meeting held in July 2018. Insurance expense, which is also a part of other expenses, was flat year over year due to decreases in the Company's liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018. Payroll and overhead increased $1.2 million, or 3.1%, compared to the same period of last year primarily due to annual salary increases. As a percentage of net sales, payroll and overhead is 2.8% and 2.5% for fiscal 2019 and 2018, respectively. As a percentage of net sales, delivery expense is 3.9% and 3.5% for fiscal 2019 and 2018, respectively. Other expenses decreased $5.2 million, or 16.7%, primarily due to reduced legal expense as a result of the Company's settlement of several antitrust claims in the prior year. The fiscal 2018 amount also included costs associated with preparation for the Company's special shareholders meeting held in July 2018. Insurance expense, which is also a part of other expenses, was flat year over year due to decreases in the Company's liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018. SG&A expense was $42.3 million for the thirteen weeks ended June 1, 2019, a decrease of $7.4 million, or 14.8%,\ncompared to $49.7 million for the thirteen weeks ended June 2, 2018. The decrease in specialty egg expense for the\nfiscal 2019 fourth quarter is attributable to the timing of advertising and promotions as well as a decrease in specialty\negg dozens sold resulting in decreased franchise expense. Payroll and overhead decreased $526,000, or 5.2%, compared\nto the same period of last year due to timing of bonus accruals. Stock compensation expense relates to the amortization\nof compensation expense for grants of restricted stock and is dependent on the closing prices of the Company's stock\non the grant dates. The weighted average grant date fair value of our restricted stock awards at June 1, 2019, was\n$43.20, a 2.1% increase over the value of $42.30 at June 2, 2018. Other expenses decreased 27.6% from $8.4 million\nfor the thirteen weeks ended June 2, 2018 to $6.1 million for the same period of fiscal 2019 primarily due to a reduction\nin the liability for incurred but not reported insurance claims at June 1, 2019 as well as a reduction in legal expenses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If cost of license revenues for 2019 was 13,543(in thousands) instead, all else constant, what is the Cost of License Revenues expressed as a percentage of GAAP-based License Gross Profit? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-506", + "paragraphs": [ + "\n||||Year Ended June 30,|||\n|(In thousands)|2019|Change increase (decrease))|2018|Change increase (decrease)|2017|\n|License Revenues:||||||\n|Americas|$215,871|$8,216|$207,655|$29,257|$178,398|\n|EMEA|163,622|(7,009)|170,631|23,788|146,843|\n|Asia Pacific|48,599|(10,627)|59,226|15,323|43,903|\n|Total License Revenues|428,092|(9,420)|437,512|68,368|369,144|\n|Cost of License Revenues|14,347|654|13,693|61|13,632|\n|GAAP-based License Gross Profit|$413,745|$(10,074)|$423,819|$68,307|$355,512|\n|GAAP-based License Gross Margin %|96.6%||96.9%||96.3%|\n|% License Revenues by Geography:||||||\n|Americas|50.4%||47.5%||48.3%|\n|EMEA|38.2%||39.0%||39.8%|\n|Asia Pacific|11.4%||13.5%||11.9%|\n Revenues, Cost of Revenues and Gross Margin by Product Type 1) License: Our license revenue can be broadly categorized as perpetual licenses, term licenses and subscription licenses, all of which are deployed on the customer\u2019s premises (on-premise). Our license revenues are impacted by the strength of general economic and industry conditions, the competitive strength of our software products, and our acquisitions. Cost of license revenues consists primarily of royalties payable to third parties. License revenues decreased by $9.4 million or 2.2% during the year ended June 30, 2019 as compared to the prior fiscal year; up 0.4% after factoring the impact of $11.2 million of foreign exchange rate changes. Geographically, the overall change was attributable to an increase in Americas of $8.2 million, offset by a decrease in Asia Pacific of $10.6 million and a decrease in EMEA of $7.0 million. During Fiscal 2019, we closed 153 license deals greater than $0.5 million, of which 49 deals were greater than $1.0 million, contributing approximately $144.1 million of license revenues. This was compared to 140 deals greater than $0.5 million during Fiscal 2018, of which 58 deals were greater than $1.0 million, contributing $152.2 million of license revenues. Cost of license revenues increased by $0.7 million during the year ended June 30, 2019 as compared to the prior fiscal year. The gross margin percentage on license revenues remained at approximately 97%. For illustrative purposes only, had we accounted for revenues under proforma Topic 605, license revenues would have been $390.4 million for the year ended June 30, 2019, which would have been lower by approximately $47.1 million or 10.8% as compared to the prior fiscal year; and would have been lower by 8.4% after factoring the impact of $10.4 million of foreign exchange rate changes. Geographically, the overall change would have been attributable to a decrease in Americas of $17.7 million, a decrease in EMEA of $15.7 million and a decrease in Asia Pacific of $13.7 million. The $37.7 million difference between license revenues recognized under Topic 606 and those proforma Topic 605 license revenues described above is the result of timing differences, where under Topic 605, revenues would have been deferred and recognized over time, but under Topic 606 these revenues are recognized up front. For more details, see note 3 \"Revenues\" to our Consolidated Financial Statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Total Obligations was $4,321,423(in thousands) instead, What is the Total Operating lease obligations expressed as a percentage of Total obligations? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-507", + "paragraphs": [ + "\n||||Payments due between|||\n||Total|July 1, 2019\u2014 June 30, 2020|July 1, 2020\u2014 June 30, 2022|July 1, 2022\u2014 June 30, 2024|July 1, 2024 and beyond|\n|Long-term debt obligations (1)|$3,408,565|$147,059|$292,156|$1,045,567|$1,923,783|\n|Operating lease obligations (2)|318,851|72,853|106,394|59,441|80,163|\n|Purchase obligations|11,280|8,364|2,747|169|\u2014|\n||$3,738,696|$228,276|$401,297|$1,105,177|$2,003,946|\n NOTE 13\u2014GUARANTEES AND CONTINGENCIES We have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows: (1) Includes interest up to maturity and principal payments. Please see note 10 \"Long-Term Debt\" for more details (2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If corporate segment revenue and other segment revenue in 2019 was 10,000 million, what would be the average segment revenue for 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-508", + "paragraphs": [ + "\n||||(dollars in millions) Increase/(Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Consumer|$ 91,056|$ 89,762|$ 1,294|1.4%|\n|Business |31,443|31,534|(91)|(0.3)|\n|Corporate and other |9,812|9,936|(124)|(1.2)|\n|Eliminations |(443)|(369)|(74)|20.1|\n|Consolidated Revenues|$131,868|$130,863|$ 1,005|0.8|\n Consolidated Revenues Consolidated revenues increased $1.0 billion, or 0.8%, during 2019 compared to 2018, primarily due to an increase in revenues at our Consumer segment, partially offset by decreases in revenues at our Business segment and Corporate and other. Revenues for our segments are discussed separately below under the heading \u201cSegment Results of Operations.\u201d Corporate and other revenues decreased $124 million, or 1.2%, during 2019 compared to 2018, primarily due to a decrease of $232 million in revenues within Verizon Media.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total balance from 2018 to 2019 be if the balance in 2019 was 65,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-509", + "paragraphs": [ + "\n||Accumulated Foreign Currency Translation Adjustment|Accumulated Unrealised Gains or Losses on Cash Flow Hedges|Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments|Accumulated Unrealized Components of Defined Benefit Plans|Total|\n||||(inthousands)|||\n|Balance as of June 24, 2018|$(32,722)|$(4,042)|$(1,190)|$(19,495)|$(57,449)|\n|Other comprehensive (loss) income before reclassifications|(9,470)|2,860|3,535|(1,153)|(4,228)|\n|Losses (gains) reclassified from accumulated other comprehensive income (loss) to net income|2,822|(2,749)|(199)|\u2014|(126)|\n|Effects of ASU 2018-02 adoption|\u2014|(399)|\u2014|(1,828)|(2,227)|\n|Net current-period other comprehensive income (loss)|(6,648)|(288)|3,336|(2,981)|(6,581)|\n|Balance as of June 30, 2019|$(39,370)|$(4,330)|$2,146|$(22,476)|$(64,030)|\n Note 18: Comprehensive Income (Loss) The components of accumulated other comprehensive loss, net of tax at the end of June 30, 2019, as well as the activity during the fiscal year ended June 30, 2019, were as follows: (1) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense, net. (2) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue: $9.6 million gain; cost of goods sold: $5.0 million loss; selling, general, and administrative expenses: $1.7 million loss; and other income and expense: $0.1 million loss. Tax related to other comprehensive income, and the components thereto, for the years ended June 30, 2019, June 24, 2018 and June 25, 2017 was not material.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the company's product revenue between 2017 and 2018 if product revenue in 2018 were $4,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-510", + "paragraphs": [ + "\n|||Year Ended||\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Product revenues|$ 3,755|$ 3,525|$ 3,060|\n|Strategic|2,709|2,468|2,000|\n|Mature|1,046|1,057|1,060|\n|Software maintenance revenues|946|902|905|\n|Hardware maintenance and other services revenues|1,445|1,492|1,526|\n|Hardware maintenance support contracts|1,182|1,214|1,258|\n|Professional and other services|263|278|268|\n|Net revenues|$ 6,146|$ 5,919|$ 5,491|\n Disaggregation of revenue To provide visibility into our transition from older products to our newer, higher growth products and clarity into the dynamics of our product revenue, we have historically grouped our products by \u201cStrategic\u201d and \u201cMature\u201d solutions. Strategic solutions include Clustered ONTAP, branded E-Series, SolidFire, converged and hyper-converged infrastructure, ELAs and other optional add-on software products. Mature solutions include 7-mode ONTAP, add-on hardware and related operating system (OS) software and original equipment manufacturers (OEM) products. Both our Mature and Strategic product lines include a mix of disk, hybrid and all flash storage media. Additionally, we provide a variety of services including software maintenance, hardware maintenance and other services including professional services, global support solutions, and customer education and training. The following table depicts the disaggregation of revenue by our products and services (in millions): Revenues by geographic region are presented in Note 16 \u2013 Segment, Geographic, and Significant Customer Information\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the income before income tax expense for U.S. between 2018 and 2019 if the value in 2019 increased by $100 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-511", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|U.S.|$11,553|$8,677|\n|Foreign|(2,604)|(391)|\n||$8,949|$8,286|\n Note 5: Income Taxes On December 22, 2017, the U.S. government enacted the Tax Cuts and Jobs Act (the \u201cTax Act\u201d). The Tax Act includes significant changes to the U.S. corporate income tax system including: a federal corporate rate reduction from 35% to 21%; limitations on the deductibility of interest expense and executive compensation; creation of the base erosion anti-abuse tax (\u201cBEAT\u201d), a new minimum tax; and the transition of U.S. international taxation from a worldwide tax system to a modified territorial tax system. The change to a modified territorial tax system resulted in a one-time U.S. tax liability on those earnings which have not previously been repatriated to the U.S. (the \u201cTransition Tax\u201d), with future distributions not subject to U.S. federal income tax when repatriated. A majority of the provisions in the Tax Act are effective January 1, 2018. In response to the Tax Act, the SEC staff issued guidance on accounting for the tax effects of the Tax Act. The guidance provides a one-year measurement period for companies to complete the accounting. The Company reflected the income tax effects of those aspects of the Tax Act for which the accounting is complete. To the extent a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, a company should record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply the provisions of the tax laws that were in effect immediately before the enactment of the Tax Act. In connection with the Company's initial analysis of the impact of the Tax Act, the Company has recorded a provisional estimate of discrete net tax expense of $508,000 for the period ended December 31, 2017. This discrete expense consists of provisional estimates of zero expense for the Transition Tax, $173,000 net benefit for the decrease in the Company's deferred tax liability on unremitted foreign earnings, and $681,000 net expense for remeasurement of the Company's deferred tax assets and liabilities for the corporate rate reduction. During the year ended December 31, 2018, we completed our accounting for the income tax effects of the Tax Act. We did not recognize any additional discrete net tax expense in addition to the provisional amounts recorded at December 31, 2017 for the enactment-date effects of the Tax Act, for a total of $508,000 of discrete net tax expense. As of December 31, 2019, the Company is permanently reinvested in certain Non-U.S. subsidiaries and does not have a deferred tax liability related to its undistributed foreign earnings. The estimated amount of the unrecognized deferred tax liability attributed to future withholding taxes on dividend distributions of undistributed earnings for certain non-U.S. subsidiaries, which the Company intends to reinvest the related earnings indefinitely in its operations outside the U.S., is approximately $484,000 at December 31, 2019 The components of income before income tax expense are as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the change in diluted earnings per common share between 2018 and 2019 if diluted earnings per common share in 2019 was $3.00 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-512", + "paragraphs": [ + "\n|||For the Years Ended December 31,||\n||2019|2018|2017|\n|Numerator:||||\n|Consolidated net income|$1,503|$1,848|$273|\n|Denominator:||||\n|Denominator for basic earnings per common share\u2014weighted-average common shares outstanding|767|762|754|\n|Effect of dilutive stock options and awards under the treasury stock method|4|9|12|\n|Denominator for diluted earnings per common share\u2014weighted-average common shares outstanding plus dilutive common shares under the treasury stock method|771|771|766|\n|Basic earnings per common share|$1.96|$2.43|$0.36|\n|Diluted earnings per common share|$1.95|$2.40|$0.36|\n 20. Computation of Basic/Diluted Earnings Per Common Share The following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data): The vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in vessel net book value end 2018 to end 2019 if the net book value was 4,210,971 thousand in 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-513", + "paragraphs": [ + "\n||Vessels|Office property and other tangible assets|Total tangible fixed assets|Vessels under construction|\n|Cost|||||\n|As of January 1, 2018|4,217,866|19,224|4,237,090|166,655|\n|Additions|49,036|4,678|53,714|637,046|\n|Transfer from vessels under construction|642,776|\u2014|642,776|(642,776)|\n|Transfer under \u2018\u2018Other non-current assets\u2019\u2019|\u2014|\u2014|\u2014|(1,650)|\n|Fully amortized fixed assets|(10,000)|(192)|(10,192)|\u2014|\n|As of December 31, 2018|4,899,678|23,710|4,923,388|159,275|\n|Additions|26,233|1,454|27,687|450,918|\n|Return of capital expenditures|(11,224)|\u2014|(11,224)|\u2014|\n|Transfer from vessels under construction|406,870|\u2014|406,870|(406,870)|\n|Fully amortized fixed assets|(7,209)|\u2014|(7,209)|\u2014|\n|As of December 31, 2019|5,314,348|25,164|5,339,512|203,323|\n|Accumulated depreciation|||||\n|As of January 1, 2018|460,815|3,709|464,524|\u2014|\n|Depreciation|144,611|863|145,474|\u2014|\n|Fully amortized fixed assets|(10,000)|(192)|(10,192)|\u2014|\n|As of December 31, 2018|595,426|4,380|599,806|\u2014|\n|Depreciation|156,826|875|157,701|\u2014|\n|Impairment loss on vessels|162,149|\u2014|162,149|\u2014|\n|Fully amortized fixed assets|(7,209)|\u2014|(7,209)|\u2014|\n|As of December 31, 2019|907,192|5,255|912,447|\u2014|\n|Net book value|||||\n|As of December 31, 2018|4,304,252|19,330|4,323,582|159,275|\n|As of December 31, 2019|4,407,156|19,909|4,427,065|203,323|\n 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) \u00a0\u00a0 6. Tangible Fixed Assets and Vessels Under Construction The movements in tangible fixed assets and vessels under construction are reported in the following table: Vessels with an aggregate carrying amount of $4,407,156 as of December 31, 2019 (December 31, 2018: $4,304,252) have been pledged as collateral under the terms of the Group\u2019s loan agreements (Note 13). As of December 31, 2019, a number of increasingly strong negative indicators such as the difference between ship broker estimates of the fair market values and the carrying values of the Group\u2019s Steam vessels, the lack of liquidity in the market for term employment for Steam vessels and reduced expectations for the estimated rates at which such term employment could be secured, together with the continued addition of modern, larger and more fuel efficient LNG carriers to the global fleet, prompted the Group to perform an impairment assessment of its vessels in accordance with the\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in vessel cost end 2018 to end 2019 if the cost in 2019 is 5,109,418 thousand?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-514", + "paragraphs": [ + "\n||Vessels|Office property and other tangible assets|Total tangible fixed assets|Vessels under construction|\n|Cost|||||\n|As of January 1, 2018|4,217,866|19,224|4,237,090|166,655|\n|Additions|49,036|4,678|53,714|637,046|\n|Transfer from vessels under construction|642,776|\u2014|642,776|(642,776)|\n|Transfer under \u2018\u2018Other non-current assets\u2019\u2019|\u2014|\u2014|\u2014|(1,650)|\n|Fully amortized fixed assets|(10,000)|(192)|(10,192)|\u2014|\n|As of December 31, 2018|4,899,678|23,710|4,923,388|159,275|\n|Additions|26,233|1,454|27,687|450,918|\n|Return of capital expenditures|(11,224)|\u2014|(11,224)|\u2014|\n|Transfer from vessels under construction|406,870|\u2014|406,870|(406,870)|\n|Fully amortized fixed assets|(7,209)|\u2014|(7,209)|\u2014|\n|As of December 31, 2019|5,314,348|25,164|5,339,512|203,323|\n|Accumulated depreciation|||||\n|As of January 1, 2018|460,815|3,709|464,524|\u2014|\n|Depreciation|144,611|863|145,474|\u2014|\n|Fully amortized fixed assets|(10,000)|(192)|(10,192)|\u2014|\n|As of December 31, 2018|595,426|4,380|599,806|\u2014|\n|Depreciation|156,826|875|157,701|\u2014|\n|Impairment loss on vessels|162,149|\u2014|162,149|\u2014|\n|Fully amortized fixed assets|(7,209)|\u2014|(7,209)|\u2014|\n|As of December 31, 2019|907,192|5,255|912,447|\u2014|\n|Net book value|||||\n|As of December 31, 2018|4,304,252|19,330|4,323,582|159,275|\n|As of December 31, 2019|4,407,156|19,909|4,427,065|203,323|\n 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) \u00a0\u00a0 6. Tangible Fixed Assets and Vessels Under Construction The movements in tangible fixed assets and vessels under construction are reported in the following table: Vessels with an aggregate carrying amount of $4,407,156 as of December 31, 2019 (December 31, 2018: $4,304,252) have been pledged as collateral under the terms of the Group\u2019s loan agreements (Note 13). As of December 31, 2019, a number of increasingly strong negative indicators such as the difference between ship broker estimates of the fair market values and the carrying values of the Group\u2019s Steam vessels, the lack of liquidity in the market for term employment for Steam vessels and reduced expectations for the estimated rates at which such term employment could be secured, together with the continued addition of modern, larger and more fuel efficient LNG carriers to the global fleet, prompted the Group to perform an impairment assessment of its vessels in accordance with the\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the difference in weighted-average grant date fair value for unvested shares in 2018 and vested shares be if the fair value for vested shares were 41.0 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-515", + "paragraphs": [ + "\n||Number of Shares|Weighted- Average Grant Date Fair Value|\n|Unvested shares at December 31, 2018|4,117|$41.94|\n|Granted|1,589|55.69|\n|Forfeited|(510)|45.72|\n|Vested|(1,440)|40.61|\n|Unvested shares at December 31, 2019|3,756|$47.76|\n Restricted Stock Units RSU activity is summarized as follows (shares in thousands): The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively. Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total consolidated net sales in 2017 and 2018 if the total net sales is halved and then decreased by 5,000 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-516", + "paragraphs": [ + "\n|||Years Ended December 31,||Change||\n||2019|2018|2017|2019 vs 2018|2018 vs 2017|\n|Net sales of continuing operations||||||\n|Consolidated net sales|$946.9|$896.9|$791.8|5.6%|13.3%|\n|Consolidated gross profits|$325.7|$307.7|$273.2|5.8%|12.6%|\n|Consolidated gross margin|34.4%|34.3%|34.5%|0.1%|(0.2)%|\n|Consolidated SD&A costs **|$260.4|$245.2|$227.2|6.2%|7.9%|\n|Consolidated SD&A costs ** as % of sales|27.5%|27.3%|28.7%|0.2%|(1.4)%|\n|Consolidated operating income|$66.1|$61.7|$45.7|7.1%|35.0%|\n|Consolidated operating margin from continuing operations|7.0%|6.9%|5.8%|0.1%|1.1%|\n|Effective income tax rate|24.4%|21.3%|(44.0)%|3.1%|65.3%|\n|Net income from continuing operations|$50.0|$49.5|65.5 (1)|1.0%|(24.4)%|\n|Net margin from continuing operations|5.3%|5.5%|8.3%|(0.2)%|(2.8)%|\n|Income (loss) from discontinued operations, net of tax $|$(1.5)|$175.2|$(25.1)|(100.9)%|798.0%|\n GAAP Results of Operations Key Performance Indicators* (in millions): * excludes discontinued operations (See Note 5 of Notes to Consolidated Financial Statements). ** excludes special charges, net (See Note 5 of Notes to Consolidated Financial Statements). 1 Includes $20.0 million of income tax benefits primarily related to the reversal of valuation allowances against the Company's deferred tax assets and the\nimpacts of U.S. tax reform enacted in Q4 of 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the allowance for credit loss for financed service contracts as a percentage of total allowance for credit loss in 2018 if the total was $500 million instead and financed service contracts remain unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-517", + "paragraphs": [ + "\n||||CREDIT LOSS ALLOWANCES||\n||Lease Receivables|Loan Receivables|Financed Service Contracts|Total|\n|Allowance for credit loss as of July 28, 2018|$135|$60|$10|$205|\n|Provisions (benefits)|(54)|11|27|(16)|\n|Recoveries (write-offs), net|(14)|\u2014|(28)|(42)|\n|Foreign exchange and other|(21)|\u2014|\u2014|(21)|\n|Allowance for credit loss as of July 27, 2019|$46|$71|$9|$126|\n (c) Allowance for Credit Loss Rollforward The allowances for credit loss and the related financing receivables are summarized as follows (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If there were no Other restructuring associated costs in year 2017, What is the combined average annual cost of restructuring charges and other restructuring associated costs for years 2017-2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-518", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Net earnings from continuing operations|$ 293.7|$ 150.3|$ 62.8|\n|Interest expense, net|184.1|177.9|184.2|\n|Income tax provision|76.6|307.5|330.5|\n|Depreciation and amortization, net of adjustments(1)|184.5|159.0|158.3|\n|Special Items:||||\n|Restructuring charges|41.9|47.8|12.1|\n|Other restructuring associated costs|60.3|15.8|14.3|\n|Foreign currency exchange loss due to highly inflationary economies|4.6|2.5|\u2014|\n|Loss on debt redemption and refinancing activities|16.1|1.9|\u2014|\n|Charges related to acquisition and divestiture activity|14.9|34.2|84.1|\n|Charges related to the Novipax settlement agreement|59.0|\u2014|\u2014|\n|Gain from class-action litigation settlement|\u2014|(14.9)|\u2014|\n|Curtailment related to retained Diversey retirement plans|\u2014|\u2014|(13.5)|\n|Other Special Items(2)|29.1|7.5|0.5|\n|Pre-tax impact of Special Items|225.9|94.8|97.5|\n|Non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations|$ 964.8|$ 889.5|$ 833.3|\n Adjusted EBITDA is defined as Earnings before Interest Expense, Taxes, Depreciation and Amortization, adjusted to exclude the impact of Special Items. Management uses Adjusted EBITDA as one of many measures to assess the performance of the business. Additionally, Adjusted EBITDA is the performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments. Adjusted EBITDA is also a metric used to determine performance in the Company's Annual Incentive Plan. We do not believe there are estimates underlying the calculation of Adjusted EBITDA, other than those inherent in our U.S. GAAP results of operations, which would render the use and presentation of Adjusted EBITDA misleading. While the nature and amount of individual Special Items vary from period to period, we believe our calculation of Adjusted EBITDA is applied consistently to all periods and, in conjunction with other U.S. GAAP and non- U.S. GAAP measures, provides a useful and consistent comparison of our Company's performance to other periods. In our evaluation of Adjusted EBITDA, management assumes that gain/losses related to Special Items may not be reflective of our core operating results. (1) Includes depreciation and amortization adjustments of $(0.8) million and $(2.4) million for the years ended December 31, 2019 and 2018, respectively. (2) Other Special Items for the years ended December 31, 2019 and 2018, primarily included fees related to professional services, mainly legal fees, directly associated with Special Items or events that are considered one-time or infrequent in nature. The Company may also assess performance using Adjusted EBITDA Margin. Adjusted EBITDA Margin is calculated as Adjusted EBITDA divided by net trade sales. We believe that Adjusted EBITDA Margin is one useful measure to assess the profitability of sales made to third parties and the efficiency of our core operations. The following table shows a reconciliation of U.S. GAAP Net Earnings from continuing operations to non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Interest expense on Term Loans in 2019 increased to 31,274, what would be the revised change from December 31, 2018 and 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-519", + "paragraphs": [ + "\n||Years ended December 31,||\n||2019|2018|\n|Interest expense on Term Loans|$8,073|$101,087|\n|Amortization of debt issuance costs|5,685|16,308|\n|Other interest expense |2,120|6,949|\n|Total interest expense, net|$15,878|$124,344|\n 9. Debt Silicon Valley Bank Facility We maintained a Loan and Security Agreement with SVB (the \"Credit Facility\") under which we had a term loan with an original borrowing amount of $6.0 million (the \u201cOriginal Term Loan\u201d). The Original Term Loan carried a floating annual interest rate equal to SVB\u2019s prime rate then in effect plus 2%. The Original Term Loan matured and was repaid in May 2019. On October 10, 2019, we entered into an Amended and Restated Loan and Security Agreement (the \u201cLoan Agreement\u201d) with SVB, which amended and restated in its entirety our previous Credit Facility. Under the Loan Agreement, SVB agreed to make advances available up to $10.0 million (the \u201cRevolving Line\u201d). If we borrow from the Revolving Line, such borrowing would carry a floating annual interest rate equal to the greater of (i) the Prime Rate (as defined in the Loan Agreement) then in effect plus 1% or (ii) 6%. Amounts borrowed under the Revolving Line may be repaid and, prior to the Revolving Line Maturity Date (defined below), reborrowed. The Revolving Line terminates on October 10, 2020 (the \u201cRevolving Line Maturity Date\u201d), unless earlier terminated by us. No amounts have been borrowed under this Loan Agreement. Amounts due under the Loan Agreement are secured by our assets, including all personal property, inventory and bank accounts; however, intellectual property is not secured under the Loan Agreement. The inventory used to secure the amount due does not include demo or loaner equipment with an aggregate book value up to $1.0 million. The Loan Agreement requires us to observe a number of financial and operational covenants, including maintenance of a specified Liquidity Coverage Ratio (as defined in the Loan Agreement), protection and registration of intellectual property rights and customary negative covenants. If any event of default occurs SVB may declare due immediately all borrowings under the Credit Facility and foreclose on the collateral. Furthermore, an event of default under the Credit Facility would result in an increase in the interest rate on any amounts outstanding. As of December 31, 2019, there were no events of default on the Credit Facility. Interest expense, net for the years ended December 31, 2019 and 2018 consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If recurring revenue in 2019 was 1,500,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-520", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n|(In thousands)|2019|2018|2017|2019 % Change from 2018|2018 % Change from 2017|\n|Revenue:||||||\n|Recurring revenue|$1,395,869|$1,411,742|$1,176,720|(1.1%)|20.0%|\n|Non-recurring revenue|375,808|338,220|320,988|11.1%|5.4%|\n|Total revenue|$1,771,677|$1,749,962|$1,497,708|1.2%|16.8%|\n Revenue Recurring revenue consists of subscription-based software sales, support and maintenance revenue, recurring transactions revenue and recurring revenue from managed services solutions, such as outsourcing, private cloud hosting and revenue cycle management. Non-recurring revenue consists of perpetual software licenses sales, hardware resale and non-recurring transactions revenue, and project-based client services revenue. Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018 Recurring revenue decreased during the year ended December 31, 2019 compared to prior year due to known attrition within the EIS and other businesses partially offset with growth in subscription revenue. The sale of the OneContent business on April 2, 2018 also contributed to the decline in recurring revenue. The OneContent business was acquired as part of the EIS Business acquisition on October 2, 2017, and it contributed $13 million of recurring revenue during the first quarter of 2018, including $1 million of amortization of acquisition-related deferred revenue adjustments. Non-recurring revenue increased due to higher sales of perpetual software licenses for our acute solutions and hardware in 2019 compared to 2018, partially offset by lower client services revenue related to the timing of software activations. The percentage of recurring and non-recurring revenue of our total revenue was 79% and 21%, respectively, during the year ended December 31, 2019 and 81% and 19%, respectively, during the year ended December 31, 2018. Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017 The increase in revenue for the year ended December 31, 2018 compared with the year ended December 31, 2017 was primarily driven by incremental revenue from the acquisitions of the EIS Business in the fourth quarter of 2017 and Practice Fusion in the first quarter of 2018. Total revenue includes the amortization of acquisition-related deferred revenue adjustments, which totaled $24 million and $29 million during the years ended December 31, 2018 and 2017, respectively. The growth in both recurring and non-recurring revenue for the year ended December 31, 2018 compared with the prior year was also largely driven by incremental revenue from the previously mentioned acquisitions. The increase in revenue for the year ended December 31, 2018 compared with the year ended December 31, 2017 was primarily driven by incremental revenue from the acquisitions of the EIS Business in the fourth quarter of 2017 and Practice Fusion in the first quarter of 2018. Total revenue includes the amortization of acquisition-related deferred revenue adjustments, which totaled $24 million and $29 million during the years ended December 31, 2018 and 2017, respectively. The growth in both recurring and non-recurring revenue for the year ended December 31, 2018 compared with the prior year was also largely driven by incremental revenue from the previously mentioned acquisitions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average Net income per basic share from 2017-2019 if the value in 2019 decreases by $0.12?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-521", + "paragraphs": [ + "\n|||Fiscal Year Ended||\n||December 27, 2019 |December 28, 2018 |December 29, 2017|\n|Net income per share:||||\n|Basic|$0.82|$0.71|$0.55|\n|Diluted|$0.81|$0.70|$0.54|\n|Weighted average common shares:||||\n|Basic|29,532,342|28,703,265|26,118,482|\n|Diluted|30,073,338|29,678,919|27,424,526|\n Note 3 \u2013 Net Income per Share The following table sets forth the computation of basic and diluted earnings per share:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the percentage change in net intangible assets if the net intangible assets is $1,832,000 in 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-522", + "paragraphs": [ + "\n||2019|2018|\n|Cost:|||\n|Patents|$1,801,000|$1,507,000|\n|Domain name|22,000|22,000|\n|Client Base (1)|144,000|142,000|\n|Trademark (1)|18,000|17,000|\n|Backlog (1)|13,000|13,000|\n|Technology|77,000|77,000|\n||2,075,000|1,778,000|\n|Less: Accumulated amortization|(499,000)|(404,000)|\n|Intangible assets, net|$ 1,576,000|$ 1,374,000|\n NOTE 6\u2014INTANGIBLE ASSETS, NET, AND GOODWILL Intangible assets include patents, domain name and other intangibles purchased from GVR, including customer relationships, technology and a trademark. Certain patents were acquired from STI as a result of an asset contribution and were recorded at their carryover basis. The fair value of the patents remained substantially the same as their carrying value at the exchange date. In addition, we acquired other patents and the domain name www.resonant.com through the normal course of business. Intangibles acquired as part of the purchase of GVR were initially recorded at their fair value. Issued patents are amortized over their approximate useful life of 17 years, or 20 years in the case of new patents, once they are approved by their respective regulatory agency. For the patents acquired from STI, we are amortizing them over the remaining useful life of 1 to 11 years as of December 31, 2019. The domain name is amortized over the approximate useful life of 10 years. The other intangibles acquired from GVR are amortized over their useful life of three to five years. Intangible assets, net, consists of the following as of December 31, 2019 and 2018: (1) Includes the impact of foreign currency translation. The total impact at December 31, 2018 was $1,000 and there was no impact at December 31,\n2019. During the year ended December 31, 2019 and 2018, we wrote-off $145,000 and $96,000, respectively, of patents we are no longer pursuing. The write-offs are included in research and development expense. There were no impairments to any other intangibles.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average revenue for 2018 and 2019 if 2018 revenue was 45,000 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-523", + "paragraphs": [ + "\n|At/for the year ended 31 March|2019|2018|2017|2016|2015|\n|Consolidated income statement data (\u20acm)||||||\n|Revenue|43,666|46,571|47,631|49,810|48,385|\n|Operating (loss)/profit|(951)|4,299|3,725|1,320|2,073|\n|(Loss)/profit before taxation|(2,613)|3,878|2,792|(190)|1,734|\n|(Loss)/profit for financial year from continuing operations|(4,109)|4,757|(1,972)|(5,127)|7,805|\n|(Loss)/profit for the financial year|(7,644)|2,788|(6,079)|(5,122)|7,477|\n|Consolidated statement of financial position data (\u20acm)||||||\n|Total assets|142,862|145,611|154,684|169,107|169,579|\n|Total equity|63,445|68,607|73,719|85,136|93,708|\n|Total equity shareholders\u2019 funds|62,218|67,640|72,200|83,325|91,510|\n|Earnings per share1,2||||||\n|Weighted average number of shares (millions)||||||\n|\u2013 Basic|27,607|27,770|27,971|26,692|26,489|\n|\u2013 Diluted|27,607|27,857|27,971|26,692|26,629|\n|Basic (loss)/earnings per ordinary share|(29.05)c|8.78c|(22.51)c|(20.25)c|27.48c|\n|Diluted (loss)/earnings per ordinary share|(29.05)c|8.76c|(22.51)c|(20.25)c|27.33c|\n|Basic (loss)/earnings per share from continuing operations|(16.25)c|15.87c|(7.83)c|(20.27)c|28.72c|\n|Cash dividends1,3||||||\n|Amount per ordinary share (eurocents)|9.00c|15.07c|14.77c|\u2013|\u2013|\n|Amount per ADS (eurocents)|9.00c|15.07c|147.7c|\u2013|\u2013|\n|Amount per ordinary share (pence)|\u2013|\u2013|\u2013|11.45p|11.22p|\n|Amount per ADS (pence)|\u2013|\u2013|\u2013|114.5p|111.2p|\n|Amount per ordinary share (US cents)|10.10c|17.93c|18.52c|16.49c|16.65c|\n|Amount per ADS (US cents)|10.10c|179.3c|182.5c|164.9c|166.5c|\n Selected financial data Unaudited information The selected financial data shown below include the results of Vodafone\u00a0India as discontinued operations in all years following the agreement to combine it with Idea Cellular. Notes: 1 See note 8 to the consolidated financial statements, \u201cEarnings per share\u201d. Earnings and dividends per ADS is calculated by multiplying earnings per ordinary share by ten, the number of ordinary shares per ADS. 2 On 19 February 2014, we announced a \u201c6 for 11\u201d share consolidation effective 24 February 2014. This had the effect of reducing the number of shares in issue from 52,821,751,216 ordinary shares (including 4,351,833,492 ordinary shares held in Treasury) as at the close of business on 18 February 2014 to 28,811,864,298 new ordinary shares in issue immediately after the share consolidation on 24 February 2014. 3 The final dividend for the year ended 31 March 2019 was proposed by the Directors on 14 May 2019 and is payable on 2 August 2019 to holders of record as of 7 June 2019. The total dividends have been translated into US\u00a0dollars at 31 March 2019 for purposes of the above disclosure but the dividends are payable in US dollars under the terms of the ADS depositary agreement.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total other assets that are non-current between 2018 and 2019 if capitalised transaction costs for 2018 was $5,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-524", + "paragraphs": [ + "\n|NON-CURRENT|Note|30 June 2019 $'000|30 June 2018 $'000|\n|Customer incentives|6(b)|1,091|1,145|\n|Capitalised transaction costs||3,359|5,490|\n|Contract costs|6(c)|448|-|\n|Total other assets - non-current||4,898|6,635|\n 6 Other assets (continued) (a) Security deposits Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees. (b) Customer incentives Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract. (c) Contract Costs From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in goodwill at the end of the period at 2018 and 2019 if the amount of goodwill in 2019 is increased by $5,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-525", + "paragraphs": [ + "\n|Year Ended December 31|||\n||2019|2018|\n|Goodwill, beginning of period|$ 3,178|$ -|\n|Golden Ridge acquisition|-|3,178|\n|MGI acquistion|737|-|\n|Goodwill, end of period|$3,915|$3,178|\n NOTE 9. GOODWILL AND INTANGIBLES A summary of goodwill activity follows (in thousands).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Adjusted EBITDA Margin for years 2018 and 2019 were both reduced by 1% for the whole company, What is the average EBITDA Margin for years 2017-2019 for the whole company? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-526", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Net Sales||||\n|Food Care|$ 2,880.5|$ 2,908.1|$ 2,815.2|\n|As a % of Total Company net sales|60.1%|61.4%|63.1%|\n|Product Care|1,910.6|1,824.6|1,646.4|\n|As a % of Total Company net sales|39.9%|38.6%|36.9%|\n|Total Company Net Sales|$ 4,791.1|$ 4,732.7|$ 4,461.6|\n|||||\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Adjusted EBITDA from continuing operations||||\n|Food Care|$ 629.3|$ 577.8|$ 538.1|\n|Adjusted EBITDA Margin|21.8%|19.9%|19.1%|\n|Product Care|349.9|318.6|292.2|\n|Adjusted EBITDA Margin|18.3%|17.5%|17.7%|\n|Corporate|(14.4)|(6.9)|3.0|\n|Total Company Adjusted EBITDA from continuing operations|$ 964.8|$ 889.5|$ 833.3|\n|Adjusted EBITDA Margin|20.1%|18.8%|18.7%|\n Note 6 Segments The Company\u2019s segment reporting structure consists of two reportable segments and a Corporate category as follows: \u2022 Food Care; and \u2022 Product Care. The Company\u2019s Food Care and Product Care segments are considered reportable segments under FASB ASC Topic 280. Our reportable segments are aligned with similar groups of products. Corporate includes certain costs that are not allocated to or monitored by the reportable segments' management. The Company evaluates performance of the reportable segments based on the results of each segment. The performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments is Adjusted EBITDA. The Company allocates expense to each segment based on various factors including direct usage of resources, allocation of headcount, allocation of software licenses or, in cases where costs are not clearly delineated, costs may be allocated on portion of either net trade sales or an expense factor such as cost of goods sold. We allocate and disclose depreciation and amortization expense to our segments, although depreciation and amortization are not included in the segment performance metric Adjusted EBITDA. We also allocate and disclose restructuring charges and impairment of goodwill and other intangible assets by segment. However, restructuring charges and goodwill are not included in the segment performance metric Adjusted EBITDA since they are categorized as certain specified items (\u201cSpecial Items\u201d), in addition to certain transaction and other charges and gains related to acquisitions and divestitures and certain other specific items excluded from the calculation of Adjusted EBITDA. The accounting policies of the reportable segments and Corporate are the same as those applied to the Consolidated Financial Statements. The following tables show Net Sales and Adjusted EBITDA by reportable segment:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Given that the total acquisition related and other expenses in 2018 was 67 million, how much was the total acquisition related and other expenses in 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-527", + "paragraphs": [ + "\n||||Year Ended May 31,||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Transitional and other employee related costs|$49|3%|4%|$48|\n|Stock-based compensation|\u2014|-100%|-100%|1|\n|Professional fees and other, net|16|373%|426%|3|\n|Business combination adjustments, net|(21)|*|*|\u2014|\n|Total acquisition related and other expenses|$44|-15%|-13%|$52|\n Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options. * Not meaningful On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Trade and other receivables in 2019 increased to 1,893 thousand what is the revised increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-528", + "paragraphs": [ + "\n||Final|Preliminary|\n||August 31, 2019|November 30, 2018|\n|(In thousands of Canadian dollars)|$|$|\n|Purchase price|||\n|Consideration paid at closing|38,876|38,876|\n|Balance due on business combinations|5,005|5,005|\n||43,881|43,881|\n|Net assets acquired|||\n|Trade and other receivables|1,308|1,743|\n|Prepaid expenses and other|335|335|\n|Property, plant and equipment|28,785|45,769|\n|Intangible assets|3,978|\u2014|\n|Goodwill|11,093|\u2014|\n|Trade and other payables assumed|(644)|(644)|\n|Contract liabilities and other liabilities assumed|(974)|(3,322)|\n||43,881|43,881|\n BUSINESS COMBINATION IN FISCAL 2019 Purchase of a fibre network and corresponding assets On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband\u2019s existing south Florida footprint. The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "In 2019, what would be the percentage constitution of the current provision for foreign taxes among the total current provision if the total current provision increased by $100 thousand while the provision for foreign taxes remains the same? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-529", + "paragraphs": [ + "\n||2019|2018|\n|Current:|||\n|Federal|$8|$ (869)|\n|Foreign|196|-|\n|State|99|(124)|\n|Current provision|303|(993)|\n|Deferred:|||\n|Federal|-|10,702|\n|Foreign|(247 )|267|\n|State|-|1,200|\n|Deferred (benefit) tax|(247 )|12,169|\n|Total provision|$56|$11,176|\n 13. Income Taxes On December 22, 2017, the legislation commonly known as the Tax Cuts and Jobs Act (the \u201cTCJA\u201d or the \u201cAct\u201d) was enacted into law. The Act made comprehensive changes to the U.S. tax code, including, but not limited to: (1) reducing the U.S. federal corporate tax rate from 35% to 21%; (2) changing rules related to uses and limitations of net operating loss carry-forwards created in tax years beginning after December 31, 2017 as well as the repeal of the current carryback provisions for net operating losses arising in tax years ending after December 31, 2017; (3) immediate full expensing of certain qualified property; (4) creating a new limitation on deductible interest expense; (5) eliminating the corporate alternative minimum tax; (6) repeal of the deduction for income attributable to domestic production activities; and (7) changes in the manner in which international operations are taxed in the U.S. including a mandatory one- time transition tax on the accumulated untaxed earnings of foreign subsidiaries of U.S. shareholders. In response to the TCJA, the U.S. Securities and Exchange Commission (\u201cSEC\u201d) staff issued Staff Accounting Bulletin No. 118 (\u201cSAB 118\u201d), which provides guidance on accounting for the tax effects of TCJA. The purpose of SAB 118 was to address any uncertainty or diversity of view in applying ASC Topic 740, Income Taxes in the reporting period in which the TCJA was enacted. SAB 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company\u2019s financial statements for the reporting period which include the enactment date. SAB 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. For the year ended April 30, 2018, the Company recorded a provisional decrease in its deferred tax assets and liabilities for the reduction in the federal tax rate with a corresponding adjustment to the valuation allowance. During the year ended April 30, 2019, the Company completed the accounting for the tax effects of the TCJA with no material changes to the provisional estimate recorded in prior periods. The TCJA also established the Global Intangible Low-Taxed Income (\u201cGILTI\u201d) provisions that impose a tax on foreign income in excess of a deemed return on tangible assets on foreign corporations. The Company does not anticipate being subject to GILTI due to the sale of Gillam in Fiscal 2018 and the treatment of FEI-Asia as a disregarded entity for U.S. tax purposes. The provision for income taxes consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "When total revenue in 2019 is changed to $10,000 million, what is the current deferred revenue in 2019 as a percentage of total deferred revenue? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-530", + "paragraphs": [ + "\n|||May 31,|\n|(in millions)|2019|2018|\n|Cloud services and license support|$7,340|$7,265|\n|Hardware|635|645|\n|Services|360|404|\n|Cloud license and on-premise license|39|27|\n|Deferred revenues, current|8,374|8,341|\n|Deferred revenues, non-current (in other non-current liabilities)|669|625|\n|Total deferred revenues|$9,043|$8,966|\n 9. DEFERRED REVENUES Deferred revenues consisted of the following: Deferred cloud services and license support revenues and deferred hardware revenues substantially represent customer payments made in advance for cloud or support contracts that are typically billed in advance with corresponding revenues generally being recognized ratably over the contractual periods. Deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed. Deferred cloud license and on-premise license revenues typically resulted from customer payments that related to undelivered products and services or specified enhancements. In connection with our acquisitions, we have estimated the fair values of the cloud services and license support performance obligations assumed from our acquired companies. We generally have estimated the fair values of these obligations assumed using a cost build-up approach. The cost build-up approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin. The sum of the costs and operating profit approximates, in theory, the amount that we would be required to pay a third party to assume these acquired obligations. These aforementioned fair value adjustments recorded for obligations assumed from our acquisitions reduced the cloud services and license support deferred revenues balances that we recorded as liabilities from these acquisitions and also reduced the resulting revenues that we recognized or will recognize over the terms of the acquired obligations during the post-combination periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in number of unvested shares between 2018 and 2019 be if number of unvested shares in 2018 were 5,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-531", + "paragraphs": [ + "\n||Number of Shares|Weighted- Average Grant Date Fair Value|\n|Unvested shares at December 31, 2018|4,117|$41.94|\n|Granted|1,589|55.69|\n|Forfeited|(510)|45.72|\n|Vested|(1,440)|40.61|\n|Unvested shares at December 31, 2019|3,756|$47.76|\n Restricted Stock Units RSU activity is summarized as follows (shares in thousands): The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively. Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in increases for tax positions established for the current year between 2018 and 2019 if the Increases for tax positions established in 2019 was $3,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-532", + "paragraphs": [ + "\n||2019|2018|2017|\n|Balance of unrecognized tax benefits at beginning of year|$28,406|$27,237|$24,278|\n|Increases for tax positions of prior years|2,784|315|2,478|\n|Decreases for tax positions of prior years|(96 )|(61)|(114 )|\n|Increases for tax positions established for the current period|2,542|1,185|1,677|\n|Decreases for settlements with taxing authorities|(220 )|\u2014|(154 )|\n|Reductions resulting from lapse of applicable statute of limitation|(4,462 )|(115)|(1,155 )|\n|Adjustment resulting from foreign currency translation|46|(155)|227|\n|Balance of unrecognized tax benefits at end of year|$29,000|$28,406|$27,237|\n The unrecognized tax benefit at December 31, 2019 and 2018, was $29.0 million and $28.4 million, respectively, of which $22.4 million and $22.6 million, respectively, are included in other noncurrent liabilities in the consolidated balance sheets. Of the total unrecognized tax benefit amounts at December 31, 2019 and 2018, $28.2 million and $27.5 million, respectively, represent the net unrecognized tax benefits that, if recognized, would favorably impact the effective income tax rate in the respective years. A reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended December 31 is as follows (in thousands): The Company files income tax returns in the U.S. federal jurisdiction, various state and local jurisdictions, and many foreign jurisdictions. The United States, Germany, India, Ireland, Luxembourg, Mexico, the United Kingdom, and Uruguay are the main taxing jurisdictions in which the Company operates. The years open for audit vary depending on the tax jurisdiction. In the United States, the Company\u2019s tax returns for years following 2015 are open for audit. In the foreign jurisdictions, the tax returns open for audit generally vary by jurisdiction between 2003 and 2018. The Company\u2019s Indian income tax returns covering fiscal years 2003, 2005, 2010 through 2013, and 2016 are under audit by the Indian tax authority. Other foreign subsidiaries could face challenges from various foreign tax authorities. It is not certain that the local authorities will accept the Company\u2019s tax positions. The Company believes its tax positions comply with applicable tax law and intends to vigorously defend its positions. However, differing positions on certain issues could be upheld by tax authorities, which could adversely affect the Company\u2019s financial condition and results of operations. The Company believes it is reasonably possible that the total amount of unrecognized tax benefits will decrease within the next 12 months by approximately $11.7 million due to the settlement of various audits and the expiration of statutes of limitations. The Company accrues interest related to uncertain tax positions in interest expense or interest income and recognizes penalties related to uncertain tax positions in other income or other expense. As of December 31, 2019 and 2018, $1.2 million is accrued for the payment of interest and penalties related to income tax liabilities. The aggregate amount of interest and penalties expense (benefit) recorded in the statements of operations for the years ended December 31, 2019, 2018, and 2017, is $0.2 million, $0.0 million, and $(0.8) million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Network from 2019 to 2018 under Revenue by Product be if the amount in 2019 was $326.5 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-533", + "paragraphs": [ + "\n||FY19|FY18\u00b9|Growth %|Growth %|\n||$m (Reported)|$m (Reported)|(Reported)|(CC)|\n|Revenue by Region:|||||\n|\u2013 Americas|253.3|223.6|13.3|13.4|\n|\u2013 EMEA|363.6|324.5|12.0|12.7|\n|\u2013 APJ|93.7|90.9|3.1|6.2|\n||710.6|639.0|11.2|12.0|\n|Revenue by Product:|||||\n|\u2013 Network|328.5|316.5|3.8|4.7|\n|\u2013 Enduser|348.4|291.8|19.4|20.2|\n|\u2013 Other|33.7|30.7|9.8|10.0|\n||710.6|639.0|11.2|12.0|\n|Revenue by Type:|||||\n|\u2013 Subscription|593.9|512.4|15.9|16.7|\n|\u2013 Hardware|106.8|115.1|(7.2)|(6.3)|\n|\u2013 Other|9.9|11.5|(13.9)|(12.8)|\n||710.6|639.0|11.2|12.0|\n Revenue and deferred revenue The Group adopted IFRS 15 Revenue from Contracts with Customers in the current year and has therefore restated the results for the prior-year on a consistent basis, see note 2 of the Financial Statements for further details. The Group\u2019s revenue increased by $71.6 million, or 11.2 per cent, to $710.6 million in the year-ended 31 March 2019. Subscription revenue was notably strong in the period, with reported growth of 15.9 per cent, or 16.7 per cent on a constant currency basis, because of strong prior-period billings and incremental growth of the MSP channel in the current period. 1 Restated for the adoption of IFRS 15 as explained in note 2 of the Financial Statements Revenue in the period of $710.6 million comprised $394.1 million from the recognition of prior-period deferred revenues and $316.5 million from in-period billings. The majority of the Group\u2019s billings, which are recognised over the life of the contract, relate to subscription products (FY19: 84.8 per cent; FY18: 83.8 per cent), with the benefit from increased billings being spread over a number of years on the subsequent recognition of deferred revenue. The deferred revenue balance at the end of the period of $742.1 million increased $13.5 million year-on-year, an increase of 1.9 per cent. This was mainly due to a net deferral of billings amounting to $49.7 million partially offset by a net currency revaluation of $36.2 million, a consequence of the weakening of the euro and sterling against the US dollar during the year. Deferred revenue due within one year at the balance sheet date of $428.6M increased by 5.1 per cent at actual rates or by 10.7 per cent in constant currency. Revenue in the Americas increased by $29.7 million or 13.3 per cent to $253.3 million in the year-ended 31 March 2019, supported by the recognition of prior-period Enduser billings from the Sophos Central platform and the growth of the MSP channel in the current period. EMEA revenue increased by $39.1 million or 12.0 per cent to $363.6 million in the year-ended 31 March 2019, with growth in Enduser in particular, but also aided by Network sales. APJ revenue increased by $2.8 million, or 3.1 per cent to $93.7 million in the year-ended 31 March 2019, with good growth in Enduser products partially offset by a decline in Network sales following the legacy product transition.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the Balance as of 31 December from 2018 to 2019 be if the amount in 2019 was $46.5 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-534", + "paragraphs": [ + "\n|USDm|2019|2018|\n|Partners and commercial managements|0.5|1.2|\n|Accrued operating expenses|14.1|9.1|\n|Accrued interest|4.0|4.6|\n|Wages and social expenses|14.3|16.1|\n|Derivative financial instruments|12.3|3.4|\n|Payables to joint ventures|0.1|0.1|\n|Other|2.0|2.0|\n|Balance as of 31 December|47.3|36.5|\n NOTE 14 \u2013 OTHER LIABILITIES The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total cashflow from investing activities in both 2018 and 2019 if the cashflow in 2019 is a gain of $2,000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-535", + "paragraphs": [ + "\n||Fiscal 2019|Fiscal 2018|2019 to 2018 Change|\n|||(in millions of U.S. dollars)||\n|Net cash provided by (used in):||||\n|Operating activities|$6,627|$6,027|$600|\n|Investing activities|(1,756)|(1,250)|(506)|\n|Financing activities|(3,767)|(3,709)|(58)|\n|Effect of exchange rate changes on cash and cash equivalents|(39)|(134)|95|\n|Net increase (decrease) in cash and cash equivalents|$1,065|$934|$131|\n Liquidity and Capital Resources Our primary sources of liquidity are cash flows from operations, available cash reserves and debt capacity available under various credit facilities. We could raise additional funds through other public or private debt or equity financings. We may use our available or additional funds to, among other things facilitate purchases, redemptions and exchanges of shares and pay dividends; acquire complementary businesses or technologies; take advantage of opportunities, including more rapid expansion; or develop new services and solutions. As of August 31, 2019, Cash and cash equivalents were $6.1 billion, compared with $5.1 billion as of August 31, 2018. Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table: Operating activities: The $600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities, including an increase in accounts payable, partially offset by higher tax disbursements. Investing activities: The $506 million increase in cash used was primarily due to higher spending on business acquisitions and investments. For additional information, see Note 6 (Business Combinations) to our Consolidated Financial Statements under Item 8, \u201cFinancial Statements and Supplementary Data.\u201d Financing activities: The $58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares, partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries. For additional information, see Note 14 (Material Transactions Affecting Shareholders\u2019 Equity) to our Consolidated Financial Statements under Item 8, \u201cFinancial Statements and Supplementary Data.\u201d We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. In addition, domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total minimum lease payments to be received in December 31, 2019 reduced to 982,319 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-536", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||$|$|\n|Total minimum lease payments to be received|1,115,968|897,130|\n|Estimated unguaranteed residual value of leased properties|284,277|291,098|\n|Initial direct costs and other|296|329|\n|Less unearned revenue|(581,732)|(613,394)|\n|Total|818,809|575,163|\n|Less current portion|(273,986)|(12,635)|\n|Long-term portion|544,823|562,528|\n Net Investment in Direct Financing Leases and Sales-Type Leases Teekay LNG owns a 70% ownership interest in Teekay BLT Corporation (or the Teekay Tangguh Joint Venture), which is a party to operating leases whereby the Teekay Tangguh Joint Venture leases two LNG carriers (or the Tangguh LNG Carriers) to a third party, which in turn leases the vessels back to the joint venture. The time charters for the two Tangguh LNG carriers are accounted for as direct financing leases. The Tangguh LNG Carriers commenced their time charters with their charterers in 2009. In 2013, Teekay LNG acquired two 155,900-cubic meter LNG carriers, the WilPride and WilForce, from Norway-based Awilco LNG ASA (or Awilco) and chartered them back to Awilco on five- and four-year fixed-rate bareboat charter contracts (plus a one-year extension option), respectively, with Awilco holding a fixed-price purchase obligation at the end of the charters. The bareboat charters with Awilco were accounted for as direct financing leases. However, in June 2017, Teekay LNG agreed to amend the charter contracts with Awilco to defer a portion of charter hire and extend the bareboat charter contracts and related purchase obligations on both vessels to December 2019. The amendments had the effect of deferring charter hire of between $10,600 per day and $20,600 per day per vessel from July 1, 2017 until December 2019, with such deferred amounts added to the purchase obligation amounts. As a result of the contract amendments, both of the charter contracts with Awilco were reclassified as operating leases upon the expiry of their respective original contract terms in November 2017 and August 2018. In September 2019, Awilco exercised its option to extend both charters from December 31, 2019 by up to 60 days with the ownership of both vessels transferring to Awilco at the end of this extension. In October 2019, Awilco obtained credit approval for a financing facility that would provide funds necessary for Awilco to satisfy its purchase obligation of the two LNG carriers. As a result, both vessels were derecognized from the consolidated balance sheets and sales-type lease receivables were recognized based on the remaining amounts owing to Teekay LNG, including the purchase obligations. Teekay LNG recognized a gain of $14.3 million upon derecognition of the vessels for the year ended December 31, 2019, which was included in write-down and loss on sale of vessels in the Company's consolidated statements of loss (see Note 19). Awilco purchased both vessels in January 2020 (see Note 24(a)). In addition, the 21-year charter contract for the Bahrain Spirit floating storage unit (or FSU) commenced in September 2018 and is accounted for as a direct finance lease. The following table lists the components of the net investments in direct financing leases and sales-type leases: As at December 31, 2019, estimated minimum lease payments to be received by Teekay LNG related to its direct financing and sales-type leases in each of the next five succeeding fiscal years were approximately $324.7 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023), $64.3 million (2024) and an aggregate of $534.6 million thereafter. The leases are scheduled to end between 2020 and 2039. As at December 31, 2018, estimated minimum lease payments to be received by Teekay LNG related to its direct financing leases in each of the next five years were approximately $63.9 million (2019), $64.3 million (2020), $64.2 million (2021), $64.2 million (2022), $64.0 million (2023) and an aggregate of $576.5 million thereafter. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If cost of revenue in 2018 was 40,000 thousands, what would be the average value for 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-537", + "paragraphs": [ + "\n||Year Ended December 31,||Change||\n||2018|2017|$|%|\n|||(dollars in thousands)|||\n|Cost of revenue|$ 46,810|$ 31,503|$ 15,307|48.6%|\n|Gross margin %|68%|70%|||\n Cost of Revenue Cost of revenue increased by $15.3 million in 2018 compared to 2017. The increase was primarily due to a $7.2 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 128 employees as of December 31, 2017 to 173 employees as of December 31, 2018. The remaining increase was principally the result of a $7.0 million increase in hosting, software and messaging costs, a $0.6 million increase attributed to office related expenses to support revenue generating activities and a $0.4 million increase in depreciation and amortization expense attributable to our acquired intangible assets. Gross margin percentage decreased due to our continued investment in personnel and infrastructure to support our growth in revenue.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in net sales between Quarter Ended June and September if net sales in Quarter Ended September was $200,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-538", + "paragraphs": [ + "\n|||Quarter Ended|||\n||December 31,|September 30,|June 30,|March 31,|\n||2018|2018|2018|2018|\n|Sales, net|$154,161|$173,082|$196,032|$195,617|\n|Gross Profit|$ 75,188|$ 85,539|$ 101,235|$ 103,645|\n|Restructuring Expense|$ 3,836|$ 403|$ \u2014|$ \u2014|\n|Operating income|$ 19,570|$ 39,862|$ 56,018|$ 56,103|\n|Income from continuing operations, net of income taxes|$ 19,222|$ 35,157|$ 46,400|$ 46,370|\n|Loss (income) from discontinued operations, net of income taxes|$ 188|$ (371)|$ 5|$ 140|\n|Net Income|$19,410|$34,786|$46,405|$46,510|\n|Income from continuing operations attributable to noncontrolling interest|$ 4|$ 7|$ 44|$ 31|\n|Net income attributable to Advanced Energy Industries, Inc.|$ 19,406|$34,779|$46,361|$ 46,479|\n|Earnings (Loss) Per Share:|||||\n|Continuing Operations:|||||\n|Basic earnings per share|$0.50|$0.90|$1.18|$1.17|\n|Diluted earnings per share|$0.50|$0.90|$1.17|$1.16|\n|Discontinued Operations:|||||\n|Basic loss per share|$ \u2014|$ (0.01)|$ \u2014|$ \u2014|\n|Diluted loss per share|$ \u2014|$ (0.01)|$ \u2014|$ \u2014|\n|Net Income:|||||\n|Basic earnings per share|$ 0.51|$ 0.89|$ 1.18|$1.17|\n|Diluted earnings per share|$0.50|$0.89|$1.17|$1.16|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) NOTE 23. SUPPLEMENTAL QUARTERLY FINANCIAL DATA (UNAUDITED) The following tables present unaudited quarterly results for each of the eight quarters in the periods ended December 31, 2019 and 2018, in thousands. We believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information. Due to the volatility of the industries in which our customers operate, the operating results for any quarter are not necessarily indicative of results for any subsequent period.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in net income between 2018 and 2019 if net income in 2019 was $70,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-539", + "paragraphs": [ + "\n||||Years Ended December 31,|||\n||2019 (1)(2)|2018 (3)|2017 (4)|2016 (5)|2015|\n|Income Statement Data:||||||\n|Total revenues|$ 1,258,294|$ 1,009,780|$ 1,024,191|$ 1,005,701|$ 1,045,977|\n|Net income|67,062|68,921|5,135|129,535|85,436|\n|Earnings per share:||||||\n|Basic|$ 0.58|$ 0.59|$ 0.04|$ 1.10|$ 0.73|\n|Diluted|$ 0.57|$ 0.59|$ 0.04|$ 1.09|$ 0.72|\n|Weighted average common shares outstanding:||||||\n|Basic|116,175|116,057|118,059|117,533|117,465|\n|Diluted|118,571|117,632|119,444|118,847|118,919|\n ITEM 6. SELECTED FINANCIAL DATA 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, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d, 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. (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. (2) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, reflects the application of Accounting Standards Update (\u201cASU\u201d) 2016-02, Leases (codified as \u201cASC 842\u201d) as discussed in Note 14, Leases, to our Notes to Consolidated Financial Statements. (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 \u201cASC 606\u201d), as discussed in Note 2, Revenue, to our Notes to Consolidated Financial Statements, including a cumulative adjustment of $244.0 million to retained earnings. (4) The consolidated statement of operations for the year ended December 31, 2017, reflects the Baldwin Hackett & Meeks, Inc. (\u201cBHMI\u201d) 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. (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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the income tax expense from 2018 to 2019 be if the amount in 2019 was 12,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-540", + "paragraphs": [ + "\n|Year Ended|Balance at Beginning of Year|Income Tax Expense (Benefit)|Reversal for State NOL Expiration and Utilization|Balance at End of Year|\n|September 30, 2019|$104,858|$10,448|$(68,292)|$47,014|\n|September 30, 2018|159,154|79,377|(133,673)|104,858|\n|September 30, 2017|322,404|(32,154)|(131,096)|159,154|\n The valuation allowance activity for the years ended September 30, 2019, 2018, and 2017 is as follows: The Company completed an Internal Revenue Code Section 382 analysis of the loss carry forwards in 2009 and determined then that all of the Company\u2019s loss carry forwards are utilizable and not restricted under Section 382. The Company has not updated its Section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis. The Company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applies the interpretation to all tax positions for which the statute of limitations remained open. The Company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended September 30, 2019, 2018, or 2017. The Company is subject to income taxes in the U.S. federal jurisdiction, and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local, income tax examinations by tax authorities for fiscal years ending prior to 2004. We are generally subject to U.S. federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute. During the year ended September 30, 2018, the Company was examined by the U.S. Internal Revenue Service for fiscal year 2016. This examination resulted in no adjustments. The Company changed its fiscal year end in 2007 from March 31 to September 30.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Capital assets in progress between 2018 and 2019 if the Capital assets in progress in 2019 was $40,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-541", + "paragraphs": [ + "\n||2019|2018|\n|Land, buildings and improvements|$289,051|$267,809|\n|Machinery and equipment|381,656|364,034|\n|Computer hardware and software|136,227|130,645|\n|Capital assets in progress|49,599|38,469|\n|Total property, plant and equipment, gross |856,533|800,957|\n|Less: accumulated depreciation |(472,309)|(459,651)|\n|Total property, plant and equipment, net|384,224|341,306|\n 3. Property, Plant and Equipment Property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between 2018 and 2019 average sales of goods and services to associates if 2017 sales of goods and services to associates was 36 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-542", + "paragraphs": [ + "\n||2019|2018|2017|\n||\u20acm|\u20acm|\u20acm|\n|Sales of goods and services to associates|27|19|37|\n|Purchase of goods and services from associates|3|1|90|\n|Sales of goods and services to joint arrangements|242|194|19|\n|Purchase of goods and services from joint arrangements|192|199|183|\n|Net interest income receivable from joint arrangements1|96|120|87|\n|Trade balances owed:||||\n|by associates|1|4|\u2013|\n|to associates|3|2|1|\n|by joint arrangements|193|107|158|\n|to joint arrangements|25|28|15|\n|Other balances owed by joint arrangements1|997|1,328|1,209|\n|Other balances owed to joint arrangements1|169|150|127|\n 29. Related party transactions The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 \u201cInvestments in associates and joint arrangements\u201d, note 24 \u201cPost employment benefits\u201d and note 22 \u201cDirectors and key management compensation\u201d). Transactions with joint arrangements and associates Related party transactions with the Group\u2019s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements. No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below. Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates. Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average net cash provided by operating activities for 2018 and 2019 if net cash provided by operating activities for year ended 2018 was $15,000 thousands? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-543", + "paragraphs": [ + "\n||Years ended December 31,||\n||2019|2018|\n||(in thousands)||\n|Cash, cash equivalents and marketable securities (end of period)|$2,455,194|1,969,670|\n|Net cash provided by (used in):|||\n|Operating activities|$70,615|$9,324|\n|Investing activities|(569,475)|(810,633)|\n|Financing activities|736,351|1,072,182|\n|Effect of foreign exchange on cash and cash equivalents|1,742|(1,867)|\n|Net increase in cash and cash equivalents|239,233|269,006|\n|Change in marketable securities|246,291|762,625|\n|Net increase in cash, cash equivalents and marketable securities|$485,524|$1,031,631|\n Cash, Cash Equivalents and Marketable Securities Cash, cash equivalents, and marketable securities increased by $485.5 million to $2,455.2 million as at December 31, 2019 from $ 1,969.7 million as at December 31, 2018, primarily as a result of proceeds from the public offering in September 2019, cash provided by our operating activities, and proceeds from the exercise of stock options. Cash equivalents and marketable securities include money market funds, repurchase agreements, term deposits, U.S. and Canadian federal bonds, corporate bonds, and commercial paper, all maturing within the 12 months from December 31, 2019. The following table summarizes our total cash, cash equivalents and marketable securities as at December 31, 2019 and 2018 as well as our operating, investing and financing activities for the years ended December 31, 2019 and 2018: Cash Flows From Operating Activities Our largest source of operating cash is from subscription solutions. These payments are typically paid to us at the beginning of the applicable subscription period, except for our Shopify Plus merchants who typically pay us at the end of their monthly billing cycle. We also generate significant cash flows from our Shopify Payments processing fee arrangements, which are received on a daily basis as transactions are processed. Our primary uses of cash from operating activities are for third-party payment processing fees, employee-related expenditures, advancing funds to merchants through Shopify Capital, marketing programs, third-party shipping and fulfillment partners, outsourced hosting costs, and leased facilities. For the year ended December 31, 2019, cash provided by operating activities was $70.6 million. This was primarily as a result of our net loss of $124.8 million, which once adjusted for $158.5 million of stock-based compensation expense, $35.7 million of amortization and depreciation, a $37.9 million increase in deferred income taxes, a $15.9 million increase of our provision for uncollectible merchant cash advances and loans, and an unrealized foreign exchange loss of $3.2 million, contributed $50.4 million of positive cash flows. Additional cash of $162.9 million resulted from the following increases in operating liabilities: $84.6 million in accounts payable and accrued liabilities due to indirect taxes payable, payroll liabilities, and payment processing and interchange fees; $64.6 million in income tax assets and liabilities; $12.3 million in deferred revenue due to the growth in sales of our subscription solutions along with the acquisition of 6RS; and $1.5 million increase in net lease liabilities. These were offset by $142.8 million of cash used resulting from the following increases in operating assets: $74.2 million in merchant cash advances and loans as we continued to grow Shopify Capital; $56.2 million in trade and other receivables; and $12.4 million in other current assets driven primarily by an increase in prepaid expenses, forward contract assets designated for hedge accounting, and deposits. For the year ended December 31, 2018, cash provided by operating activities was $9.3 million. This was primarily as a result of our net loss of $64.6 million, which once adjusted for $95.7 million of stock-based compensation expense, $27.1 million of amortization and depreciation, a $5.9 million increase of our provision for uncollectible merchant cash advances, and an unrealized foreign exchange loss of $1.3 million, contributed $65.4 million of positive cash flows. Additional cash of $38.1 million resulted from the following increases in operating liabilities: $20.6 million in accounts payable and accrued liabilities; $9.0 million in deferred revenue; and $8.4 million in lease liabilities. These were offset by $94.2 million of cash used resulting from the following increases in operating assets: $50.7 million in merchant cash advances and loans; $32.6 million in trade and other receivables; and $10.8 million in other current assets. Cash Flows From Investing Activities Cash flows used in investing activities are primarily related to the purchase and sale of marketable securities, business acquisitions, purchases of leasehold improvements and furniture and fixtures to support our expanding infrastructure and workforce, purchases of computer equipment, and software development costs eligible for capitalization. Net cash used in investing activities in the year ended December 31, 2019 was $ 569.5 million, which was driven by $265.5 million used to make business acquisitions, most of which was for the 6RS acquisition on October 17, 2019, net purchases of $241.6 million in marketable securities, $ 56.8 million used to purchase property and equipment, which primarily consisted of expenditures on leasehold improvements, and $5.6 million used for purchasing and developing software to add functionality to our platform and support our expanding merchant base. Net cash used in investing activities in the year ended December 31, 2018 was $810.6 million, reflecting net purchases of $749.7 million in marketable securities. Cash used in investing activities also included $28.0 million used to purchase property and equipment, which primarily consisted of expenditures on leasehold improvements, $19.4 million used to make business acquisitions, and $13.6 million used for purchasing and developing software. Cash Flows From Financing Activities To date, cash flows from financing activities have related to proceeds from private placements, public offerings, and exercises of stock options. Net cash provided by financing activities in the year ended December 31, 2019 was $736.4 million driven mainly by the $688.0 million raised by our September 2019 public offering, and $48.3 million in proceeds from the issuance of Class A subordinate voting shares and Class B multiple voting shares as a result of stock option exercises. This compares to $1,072.2 million for the same period in 2018 of which $1,041.7 million was raised by our February and December 2018 public offerings while the remaining $30.5 million related to stock option exercises.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Real Estate between 2018 and 2019 if Real Estate in 2018 was $2,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-544", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Equity securities - U.S. holdings(1)|$24,586|$20,469|\n|Equity funds - U.S. holdings(1) (7)|\u2014|54|\n|Bond funds - government(4) (7)|33,991|19,146|\n|Bond funds - other(5) (7)|207,901|202,393|\n|Real estate(6) (7)|2,979|2,652|\n|Cash and cash equivalents(2)|5,700|5,866|\n|Partnerships(3)|7,539|9,172|\n|Total fair value of plan assets|$282,696|$259,752|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) We employ a liability-driven investment strategy whereby a mix of equity and fixed-income investments are used to pursue a derisking strategy which over time seeks to reduce interest rate mismatch risk and other risks while achieving a return that matches or exceeds the growth in projected pension plan liabilities. Risk tolerance is established through careful consideration of plan liabilities and funded status. The investment portfolio primarily contains a diversified mix of equity and fixed-income investments. Other assets such as private equity are used modestly to enhance long-term returns while improving portfolio diversification. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews, annual liability measurements, and asset/liability studies at regular intervals. The following table summarizes the fair values of our pension plan assets: (1) Comprised of common stocks of companies in various industries. The Pension Plan fund manager may shift investments from value to growth strategies or vice-versa, from small cap to large cap stocks or vice-versa, in order to meet the Pension Plan's investment objectives, which are to provide for a reasonable amount of long-term growth of capital without undue exposure to volatility, and protect the assets from erosion of purchasing power. (2) Comprised of investment grade short-term investment and money-market funds. (3) Comprised of partnerships that invest in various U.S. and international industries. (4) Comprised of long-term government bonds with a minimum maturity of 10 years and zero-coupon Treasury securities (\"Treasury Strips\") with maturities greater than 20 years. (5) Comprised predominately of investment grade U.S. corporate bonds with maturities greater than 10 years and U.S. high-yield corporate bonds; emerging market debt (local currency sovereign bonds, U.S. dollar-denominated sovereign bonds and U.S. dollar-denominated corporate bonds); and U.S. bank loans. (6) Comprised of investments in securities of U.S. and non-U.S. real estate investment trusts (REITs), real estate operating companies and other companies that are principally engaged in the real estate industry and of investments in global private direct commercial real estate. Investments can be redeemed immediately following the valuation date with a notice of at least fifteen business days before valuation. (7) Comprised of investments that are measured at fair value using the NAV per share practical expedient. In accordance with the provisions of ASC 820-10, these investments have not been classified in the fair value hierarchy. The fair value amount not leveled is presented to allow reconciliation of the fair value hierarchy to total fund pension plan assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage increase in sales and marketing expenses from 2017 to 2019 if the increase in employee compensation-related costs from 2017 to 2018 is increased by an additional of $5,000 thousands? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-545", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n||2019|2018|2017|2018 to 2019 % change|2017 to 2018 % change|\n||||(In thousands, except percentages)|||\n|Sales and Marketing|$ 396,514|$ 291,668|$ 211,918|36%|38%|\n Sales and Marketing Expenses Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including\namortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million. Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average sale of goods in-store for both 2018 and 2019 if the sales of goods in-store for 2018 is 53,000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-546", + "paragraphs": [ + "\n||2019|2018|\n||53 WEEKS|52 WEEKS|\n||$M|$M|\n|Sale of goods in-store|54,720|52,533|\n|Sale of goods online|2,534|1,883|\n|Leisure and hospitality services|1,671|1,612|\n|Other|1,059|916|\n|Total|59,984|56,944|\n The Group\u2019s 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. 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. 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Non-recurring revenue in 2019 was 350,000 thousands, what would be the average value between 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-547", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n|(In thousands)|2019|2018|2017|2019 % Change from 2018|2018 % Change from 2017|\n|Revenue:||||||\n|Recurring revenue|$1,395,869|$1,411,742|$1,176,720|(1.1%)|20.0%|\n|Non-recurring revenue|375,808|338,220|320,988|11.1%|5.4%|\n|Total revenue|$1,771,677|$1,749,962|$1,497,708|1.2%|16.8%|\n Revenue Recurring revenue consists of subscription-based software sales, support and maintenance revenue, recurring transactions revenue and recurring revenue from managed services solutions, such as outsourcing, private cloud hosting and revenue cycle management. Non-recurring revenue consists of perpetual software licenses sales, hardware resale and non-recurring transactions revenue, and project-based client services revenue. Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018 Recurring revenue decreased during the year ended December 31, 2019 compared to prior year due to known attrition within the EIS and other businesses partially offset with growth in subscription revenue. The sale of the OneContent business on April 2, 2018 also contributed to the decline in recurring revenue. The OneContent business was acquired as part of the EIS Business acquisition on October 2, 2017, and it contributed $13 million of recurring revenue during the first quarter of 2018, including $1 million of amortization of acquisition-related deferred revenue adjustments. Non-recurring revenue increased due to higher sales of perpetual software licenses for our acute solutions and hardware in 2019 compared to 2018, partially offset by lower client services revenue related to the timing of software activations. The percentage of recurring and non-recurring revenue of our total revenue was 79% and 21%, respectively, during the year ended December 31, 2019 and 81% and 19%, respectively, during the year ended December 31, 2018. Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017 The increase in revenue for the year ended December 31, 2018 compared with the year ended December 31, 2017 was primarily driven by incremental revenue from the acquisitions of the EIS Business in the fourth quarter of 2017 and Practice Fusion in the first quarter of 2018. Total revenue includes the amortization of acquisition-related deferred revenue adjustments, which totaled $24 million and $29 million during the years ended December 31, 2018 and 2017, respectively. The growth in both recurring and non-recurring revenue for the year ended December 31, 2018 compared with the prior year was also largely driven by incremental revenue from the previously mentioned acquisitions. The increase in revenue for the year ended December 31, 2018 compared with the year ended December 31, 2017 was primarily driven by incremental revenue from the acquisitions of the EIS Business in the fourth quarter of 2017 and Practice Fusion in the first quarter of 2018. Total revenue includes the amortization of acquisition-related deferred revenue adjustments, which totaled $24 million and $29 million during the years ended December 31, 2018 and 2017, respectively. The growth in both recurring and non-recurring revenue for the year ended December 31, 2018 compared with the prior year was also largely driven by incremental revenue from the previously mentioned acquisitions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the positive movement of money to equity attributable to owners of the Group when there is a 10 per cent appreciation in foreign exchange rates from 2018 to 2019 if the amount in 2019 is now 70.0 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-548", + "paragraphs": [ + "\n||2019|2018|2019|2018|\n||\u20acm|\u20acm|INRm|INRm|\n|Net exposure|468.9|555.7|5,072.4|6,274.5|\n|Foreign exchange rate|1.1825|1.1126|94.4586|88.3432|\n 27 Financial risk management (continued) The table below summarises the Group\u2019s exposure to foreign exchange risk as well as the foreign exchange rates applied: The approximate impact of a 10 per cent appreciation in foreign exchange rates would be a positive movement of \u00a350.0 million (2018: \u00a363.4 million) to equity attributable to owners of the Group. The approximate impact of a 10 per cent depreciation in foreign exchange rates would be a negative movement of \u00a340.9 million (2018: \u00a351.9 million) to equity attributable to owners of the Group. There is no material income statement impact as these exchange differences are recognised in other comprehensive income. As part of the strategy to mitigate the Group\u2019s exposure to foreign exchange risk, the Group is able to borrow part of its RCF in euros, up to \u20ac100 million. The RCF borrowings denominated in euros have been designated as a hedging instrument (net investment hedge) against the Group\u2019s net investment in Spain with the hedged risk being the changes in the euro/pounds sterling spot rate that will result in changes in the value of the Group\u2019s net investments in Spain. At 31 December 2019, \u20ac100 million (2018: \u20ac100 million) was drawn in euros.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage of the value charged to the deficit expressed as a percentage of total cost of common shares be if total cost of common shares was $200 million without change to the amount charged to the deficit? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-549", + "paragraphs": [ + "\n|||2019||2018||\n||NOTE|NUMBER OF SHARES|STATED CAPITAL|NUMBER OF SHARES|STATED CAPITAL|\n|Outstanding, January 1||898,200,415|20,036|900,996,640|20,091|\n|Shares issued for the acquisition of AlarmForce|34|\u2013|\u2013|22,531|1|\n|Shares issued under employee stock option plan|28|4,459,559|251|266,941|13|\n|Repurchase of common shares||\u2013|\u2013|(3,085,697)|(69)|\n|Shares issued under ESP||1,231,479|75|\u2013|\u2013|\n|Shares issued under DSP||16,729|1|\u2013|\u2013|\n|Outstanding, December 31||903,908,182|20,363|898,200,415|20,036|\n COMMON SHARES AND CLASS B SHARES BCE\u2019s 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\u00a031,\u00a02019 and 2018. The following table provides details about the outstanding common shares of BCE. In Q1\u00a02018, BCE repurchased and canceled 3,085,697\u00a0common shares for a total cost of $175\u00a0million through a NCIB. Of the total cost, $69\u00a0million represents stated capital and $3\u00a0million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103\u00a0million was charged to the deficit. CONTRIBUTED SURPLUS Contributed surplus in\u00a02019 and\u00a02018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in cash provided by operating activities between 2018 and 2019 if the value in 2019 increased by $100 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-550", + "paragraphs": [ + "\n||2019|2018|2017|\n|Cash provided by/(used in):||||\n|Operating activities|$ 1,461.8|$ 1,430.1|$ 1,234.5|\n|Investing activities|(1,296.0)|(1,335.1)|(209.6)|\n|Financing activities|177.0|(388.1)|(1,170.0)|\n FINANCIAL CONDITION, LIQUIDITY AND CAPITAL RESOURCES All currency amounts are in millions unless specified Selected cash flows for the years ended December 31, 2019, 2018 and 2017 are as follows: Operating activities\u2014The growth in cash provided by operating activities in 2019 and in 2018 was primarily due to increased earnings net of non-cash expenses, partially offset by higher cash taxes paid in 2019, most notably cash taxes paid on the gain on sale of the Imaging businesses. Investing activities\u2014Cash used in investing activities during 2019 was primarily for business acquisitions, most notably iPipeline and Foundry, partially offset by proceeds from the disposal of the Gatan business and the Imaging businesses. Cash used in investing activities during 2018 was primarily for business acquisitions, most notably PowerPlan. Financing activities\u2014Cash provided by/(used in) financing activities in all periods presented was primarily debt repayments/ borrowings as well as dividends paid to stockholders. Cash provided by financing activities during 2019 was primarily from the issuance of $1.2 billion of senior notes partially offset by $865.0 of revolving debt repayments and to a lesser extent dividend payments. Cash used in financing activities during 2018 was primarily from the pay-down of revolving debt borrowings of $405.0, partially offset by the net issuance of senior notes of $200.0 and dividends paid to shareholders. Net working capital (current assets, excluding cash, less total current liabilities, excluding debt) was negative $505.4 at December 31, 2019 compared to negative $200.4 at December 31, 2018, due primarily to increased income taxes payable, deferred revenue, and the adoption of ASC 842, partially offset by increased accounts receivable. The increase in income taxes payable is due primarily to the approximately $200.0 of taxes incurred on the gain associated with the divestiture of Gatan. We expect to pay these taxes in the second quarter of 2020. The deferred revenue increase is due to a higher percentage of revenue from software and subscription-based services. Total debt excluding unamortized debt issuance costs was $5.3 billion at December 31, 2019 (35.9% of total capital) compared to $5.0 billion at December 31, 2018 (39.1% of total capital). Our increased total debt at December 31, 2019 compared to December 31, 2018 was due primarily to the issuance of $500.0 of 2.35% senior unsecured notes and $700.0 of 2.95% senior unsecured notes, partially offset by the pay-down of revolving debt borrowings of $865.0. On September 23, 2016, we entered into a five-year unsecured credit facility, as amended as of December 2, 2016 (the \u201c2016 Facility\u201d) with JPMorgan Chase Bank, N.A., as administrative agent, and a syndicate of lenders, which replaced our previous unse- cured credit facility, dated as of July 27, 2012, as amended as of October 28, 2015 (the \u201c2012 Facility\u201d). The 2016 Facility comprises a five year $2.5 billion revolving credit facility, which includes availability of up to $150.0 for letters of credit. We may also, subject to compliance with specified conditions, request term loans or additional revolving credit commitments in an aggregate amount not to exceed $500.0. The 2016 Facility contains various affirmative and negative covenants which, among other things, limit our ability to incur new debt, enter into certain mergers and acquisitions, sell assets and grant liens, make restricted payments (including the payment of dividends on our common stock) and capital expenditures, or change our line of business. We also are subject to financial cove- nants which require us to limit our consolidated total leverage ratio and to maintain a consolidated interest coverage ratio. The most restrictive covenant is the consolidated total leverage ratio which is limited to 3.5 to 1. The 2016 Facility provides that the consolidated total leverage ratio may be increased, no more than twice during the term of the 2016 Facility, to 4.00 to 1 for a consecutive four quarter fiscal period per increase (or, for any portion of such four quarter fiscal period in which the maximum would be 4.25 to 1). In conjunction with the Deltek acquisition in December of 2016, we increased the maximum consolidated total leverage ratio covenant to 4.25 to 1 through June 30, 2017 and 4.00 to 1 through December 31, 2017. At December 31, 2019, we had $5.3 billion of senior unsecured notes and $0.0 of outstanding revolver borrowings. In addition, we had $7.7 of other debt in the form of finance leases and several smaller facilities that allow for borrowings or the issuance of letters of credit in foreign locations to support our non-U.S. businesses. We had $74.0 of outstanding letters of credit at December 31, 2019, of which $35.8 was covered by our lending group, thereby reducing our revolving credit capacity commensurately. We may redeem some or all of our senior secured notes at any time or from time to time, at 100% of their principal amount, plus a make-whole premium based on a spread to U.S. Treasury securities. We were in compliance with all debt covenants related to our credit facility throughout the years ended December 31, 2019 and 2018. See Note 8 of the Notes to Consolidated Financial Statements included in this Annual Report for additional information regarding our credit facility and senior notes. Cash and cash equivalents at our foreign subsidiaries at December 31, 2019 totaled $291.8 as compared to $339.0 at December 31, 2018, a decrease of 13.9%. The decrease was due primarily to the repatriation of $290.6 during the year and cash used in the acquisition of Foundry, partially offset by cash generated from foreign operations. We intend to repatriate substantially all historical and future earnings subject to the deemed repatriation tax. Capital expenditures of $52.7, $49.1 and $48.8 were incurred during 2019, 2018 and 2017, respectively. Capitalized software expenditures of $10.2, $9.5 and $10.8 were incurred during 2019, 2018 and 2017, respectively. Capital expenditures and capitalized software expenditures were relatively consistent in 2019 as compared to 2018 and 2017. In the future, we expect the aggregate of capital expenditures and capitalized software expenditures as a percentage of annual net revenues to be between 1.0% and 1.5%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in share-based compensation for research and development between 2018 and 2019 if the amount in 2019 is increased by $500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-551", + "paragraphs": [ + "\n|||Year ended December 31,||\n||2019|2018|2017|\n|Cost of revenues|$8,741|$4,982|$3,735|\n|Research and development|23,132|14,975|9,550|\n|Sales and marketing|38,325|27,324|16,015|\n|General and administrative|31,156|20,807|12,760|\n|Total share-based compensation expense|$101,354|68,088|42,060|\n Note 11. Share-Based Compensation A summary of share-based compensation expense recognized in the Company\u2019s Consolidated Statements of Operations is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Total obligations between 2018 and 2019 if total obligations in 2019 was $200,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-552", + "paragraphs": [ + "\n||2019|2018|\n|4.05% Senior Notes, due June 15, 2025|$100,000|$100,000|\n|4.22% Senior Notes, due June 15, 2028 |50,000|50,000|\n|Borrowings under the credit facility|95,000|\u2014|\n|Capital lease and other financing obligations|44,492|39,857|\n|Unamortized deferred financing fees|(1,512)|(1,240)|\n|Total obligations|287,980|188,617|\n|Less: current portion |(100,702)|(5,532)|\n|Long-term debt and capital lease obligations, net of current portion|187,278|183,085|\n 4. Debt, Capital Lease Obligations and Other Financing Debt and capital lease obligations as of September 28, 2019 and September 29, 2018, consisted of the following (in thousands): On June 15, 2018, the Company entered into a Note Purchase Agreement (the \u201c2018 NPA\u201d) pursuant to which it issued an aggregate of$ 150.0 million in principal amount of unsecured senior notes, consisting of $100.0 million in principal amount of 4.05% Series A Senior Notes, due on June 15, 2025, and $50.0 million in principal amount of 4.22% Series B Senior Notes, due on June 15, 2028 (collectively, the \u201c2018 Notes\u201d), in a private placement. The 2018 NPA includes customary operational and financial covenants with which the Company is required to comply, including, among others, maintenance of certain financial ratios such as a total leverage ratio and a minimum interest coverage ratio. The 2018 Notes may be prepaid in whole or in part at any time, subject to payment of a makewhole amount; interest on the 2018 Notes is payable semiannually. At September 28, 2019, the Company was in compliance with the covenants under the 2018 NPA. In connection with the issuance of the 2018 Notes, on June 15, 2018, the Company repaid, on maturity $175.0 million in principal amount of its previous 5.20% Senior Notes. On May 15, 2019, the Company refinanced its then-existing senior unsecured revolving credit facility (the \"Prior Credit Facility\") by entering into a new5 -year senior unsecured revolving credit facility (collectively with the Prior Credit Facility, referred to as the \"Credit Facility\"), which expanded the maximum commitment from $300.0 million to $350.0 million and extended the maturity from July 5, 2021 to May 15, 2024. The maximum commitment under the Credit Facility may be further increased to $600.0 million, generally by mutual agreement of the Company and the lenders, subject to certain customary conditions. During fiscal 2019, the highest daily borrowing was $250.0 million; the average daily borrowings were $140.7 million. The Company borrowed $1,084.5 million and repaid $989.5 million of revolving borrowings under the Credit Facility during fiscal 2019. The Company was in compliance with all financial covenants relating to the Credit Agreement, which are generally consistent with those in the 2018 NPA discussed above. The Company is required to pay a commitment fee on the daily unused revolver credit commitment based on the Company's leverage ratio; the fee was 0.125% as of September 28, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average debt securities if 2018 debt securities was 3,000 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-553", + "paragraphs": [ + "\n||2019|2018|\n||\u20acm|\u20acm|\n|Included within non-current assets:|||\n|Equity securities1|48|47|\n|Debt securities2|822|3,157|\n||870|3,204|\n 13. Other investments The Group holds a number of other listed and unlisted investments, mainly comprising managed funds, loan notes, deposits and government bonds. Accounting policies Other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, including transaction costs. Debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method, less any impairment. Debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss. Equity securities are classified and measured at fair value through other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment. See note 1 \u201cBasis of preparation\u201d for previous measurement categories applicable to the comparative balances at 31 March 2018 Debt securities include loan notes of US$nil (2018: US$2.5 billion (\u20ac2.0 billion) issued by Verizon Communications Inc. as part of the Group\u2019s disposal of its interest in Verizon Wireless all of which is recorded within non-current assets and \u20ac0.8 billion (2018: \u20ac0.9 billion) issued by VodafoneZiggo Holding B.V. 1 \u00a0Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. 2 \u00a0Items are measured at amortised cost and the carrying amount approximates fair value.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If goodwill is 900 million without changing the total, how much does goodwill account for the total? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-554", + "paragraphs": [ + "\n||Assemble Systems (1)|PlanGrid|BuildingConnected|Total|\n|Developed technologies|$4.4|$78.0|$12.5|$94.9|\n|Customer relationships and other non-current intangible assets|12.0|98.0|26.9|136.9|\n|Trade name|2.8|20.0|6.8|29.6|\n|Goodwill|72.0|588.7|206.3|867.0|\n|Deferred revenue (current and non-current)|(1.7)|(25.5)|(2.8)|(30.0)|\n|Net tangible assets|4.1|18.4|3.5|26.0|\n|Total|$93.6|$777.6|$253.2|$1,124.4|\n Preliminary Purchase Price Allocation For the Assemble Systems, PlanGrid, and BuildingConnected acquisitions that were accounted for as business combinations, Autodesk recorded the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. The fair values assigned to the identifiable intangible assets acquired were based on estimates and assumptions determined by management. Autodesk recorded the excess of consideration transferred over the aggregate fair values as goodwill. The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition. There is no amount of goodwill that is deductible for U.S. income tax purposes. The following table summarizes the fair value of the assets acquired and liabilities assumed by major class for the business combinations that were completed during the fiscal year ended January 31, 2019: (1) During Q4 of fiscal 2019, Autodesk recorded a measurement period adjustment related to the valuation of the deferred tax liability associated with the Assemble Systems acquisition. This adjustment increased goodwill and reduced net tangible assets by $0.1 million. For the three business combinations in fiscal 2019, the determination of estimated fair values of certain assets and liabilities is derived from estimated fair value assessments and assumptions by Autodesk. For PlanGrid and BuildingConnected, Autodesk's estimates and assumptions are subject to change within the measurement period (up to one year from the acquisition date). For the three business combinations in fiscal 2019, the tax impact of the acquisition is also subject to change within the measurement period. Different estimates and assumptions could result in different valuations assigned to the individual assets acquired and liabilities assumed, and the resulting amount of goodwill.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total price of granted share units, for either stock-settled or cash-settled, during that year if there were 2.5 million of cash-settled granted share units? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-555", + "paragraphs": [ + "\n||Stock-Settled||Cash-Settled||\n|Share Units|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|Share Units (in Millions)|Weighted Average Grant-Date Fair Value|\n|Nonvested share units at May 27, 2018|1.78|$34.20|0.71|$34.58|\n|Granted|0.89|$35.43|1.95|$36.37|\n|Vested/Issued|(0.72)|$33.29|(1.64)|$35.55|\n|Forfeited|(0.14)|$35.08|(0.05)|$36.07|\n|Nonvested share units at May 26, 2019|1.81|$34.89|0.97|$36.20|\n Share Unit Awards In accordance with stockholder-approved equity incentive plans, we grant awards of restricted stock units and cash-settled restricted stock units (\"share units\") to employees and directors. These awards generally have requisite service periods of three years. Under each such award, stock or cash (as applicable) is issued without direct cost to the employee. We estimate the fair value of the share units based upon the market price of our stock at the date of grant. Certain share unit grants do not provide for the payment of dividend equivalents to the participant during the requisite service period (the \"vesting period\"). For those grants, the value of the grants is reduced by the net present value of the foregone dividend equivalent payments. We recognize compensation expense for share unit awards on a straight-line basis over the requisite service period, accounting for forfeitures as they occur. All cash-settled restricted stock units are marked-to-market and presented within other current and noncurrent liabilities in our Consolidated Balance Sheets. The compensation expense for our stock-settled share unit awards totaled $23.9 million, $21.8 million, and $18.2 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $1.4 million for fiscal 2017. The tax benefit related to the stock-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $6.0 million, $7.2 million, and $7.0 million, respectively. The compensation expense for our cash-settled share unit awards totaled $17.5 million, $5.8 million, and $20.9 million for fiscal 2019, 2018, and 2017, respectively, including discontinued operations of $2.6 million for fiscal 2017. The tax benefit related to the cash-settled share unit award compensation expense for fiscal 2019, 2018, and 2017 was $4.4 million, $1.9 million, and $8.0 million, respectively. During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.0 million cash-settled share unit awards at a grant date fair value of $36.37 per share unit to Pinnacle employees in replacement of their unvested restricted share unit awards that were outstanding as of the closing date. Included in the compensation expense described above for fiscal 2019 is expense of $18.9 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of shares of Conagra Brands common stock. Approximately $36.3 million of the fair value of the replacement share unit awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. Included in the expense for cash-settled share unit awards above is income of $6.7 million related to the mark-to-market of this liability. As of May 26, 2019, our liability for the replacement awards was $15.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since completing the Pinnacle acquisition. Post-combination expense of approximately $3.9 million, based on the market price of shares of Conagra Brands common stock as of May 26, 2019, is expected to be recognized related to the replacement awards over the remaining post-combination service period of approximately two years. The following table summarizes the nonvested share units as of May 26, 2019 and changes during the fiscal year then ended: During fiscal 2019, 2018, and 2017, we granted 0.9 million, 0.9 million, and 0.6 million stock-settled share units, respectively, with a weighted average grant date fair value of $35.43, $34.16, and $46.79 per share unit, respectively. During fiscal 2017, we granted 0.4 million cash-settled share units with a weighted average grant date fair value of $48.07 per share unit. No cash-settled share unit awards were granted in fiscal 2018. The total intrinsic value of stock-settled share units vested was $24.6 million, $18.5 million, and $27.0 million during fiscal 2019, 2018, and 2017, respectively. The total intrinsic value of cash-settled share units vested was $50.5 million, $14.2 million, and $24.0 million during fiscal 2019, 2018, and 2017, respectively. At May 26, 2019, we had $25.2 million and $4.2 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.9 years and 1.5 years, related to stock-settled share unit awards and cash-settled share unit awards, respectively Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the value of the change between 2018 and 2019's sales and marketing expenses as a percentage of the 2018 sales and marketing expenses if the value of change is $8,000,000 while the value in 2018 remains constant? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-556", + "paragraphs": [ + "\n||Years Ended December 31,||Change||\n||2019|2018|$|%|\n||(dollars in thousands)||||\n|Sales and marketing|$15,836|$23,425|$(7,589)|(32)%|\n|Percent of revenues, net|32%|40%|||\n Sales and Marketing Sales and marketing expenses in 2019 decreased by $7.6 million, or 32%, as compared to 2018. This decrease was primarily due to a reduction in the global sales support and marketing headcount, including reductions that were part of our restructuring activities during 2019 (refer to Note 4 of the accompanying consolidated financial statements), contributing to net decreases of $4.8 million in personnel-related costs, and $1.0 million in allocated facilities and information technology costs as compared to 2018. Restructuring costs in 2019 decreased $0.4 million, as there were additional restructuring activities in 2018, including a headcount reduction of approximately 13% of our workforce and the closure of certain leased facilities. The remaining decrease during 2019 was primarily the result of lower marketing costs of $0.6 million, as we eliminated or shifted the timing of certain of our marketing activities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If net revenue in 2019 was 300.0 million, what would be the percentage change from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-557", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Life, accident and health earned premiums, net|$116.8|$94.4|$22.4|\n|Net investment income|212.9|117.1|95.8|\n|Net realized and unrealized gains on investments|1.9|5.6|(3.7)|\n|Net revenue|331.6|217.1|114.5|\n|Policy benefits, changes in reserves, and commissions|234.4|197.3|37.1|\n|Selling, general and administrative|35.7|30.4|5.3|\n|Depreciation and amortization|(23.1)|(12.4)|(10.7)|\n|Other operating expense|47.3|\u2014|47.3|\n|Income from operations (1)|$37.3|$1.8|$35.5|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Insurance Segment (1) The Insurance segment revenues are inclusive of realized and unrealized gains and net investment income for the year ended December 31, 2019 and 2018. Such adjustments are related to transactions between entities under common control which are eliminated or are reclassified in consolidation. Life, accident and health earned premiums, net: Life, accident and health earned premiums, net from our Insurance segment for the year ended December 31, 2019 increased $22.4 million to $116.8 million from $94.4 million for the year ended December 31, 2018. The increase was primarily due to the premiums generated from the acquisition of KIC in 2018. Net investment income: Net investment income from our Insurance segment for the year ended December 31, 2019 increased $95.8 million to $212.9 million from $117.1 million for the year ended December 31, 2018. The increase was primarily due to the income generated from the assets acquired in the KIC acquisition, higher average invested assets as a result of the reinvestment of premiums and investment income received, and to a lesser extent, rotation into higher-yielding investments. Net realized and unrealized gains on investments: Net realized and unrealized gains on investments from our Insurance segment for the year ended December 31, 2019 decreased $3.7 million to $1.9 million from $5.6 million for the year ended December 31, 2018. The decrease was driven by smaller realized gains on bonds and common stocks, higher impairments, and losses on fair value changes on interest only bonds in 2019. The decrease was offset by overall improvement in fair value changes in equity securities and realized gains on mortgage loans in 2019. Policy benefits, changes in reserves, and commissions: Policy benefits, changes in reserves, and commissions from our Insurance segment for the year ended December 31, 2019 increased $37.1 million to $234.4 million from $197.3 million for the year ended December 31, 2018. The increase was primarily driven by KIC, which generated policy benefits, changes in reserves, and commissions in the current year but was present for a shorter duration in 2018 due to the timing of the acquisition in August 2018. This was partially offset by current period reserve releases driven by higher mortality and policy terminations, an increase in contingent non-forfeiture option activity as a result of in-force rate actions approved and implemented, and favorable developments in claim incidences and termination rates and estimates of benefits on open claims. Selling, general and administrative: Selling, general and administrative expenses from our Insurance segment for the year ended December 31, 2019 increased $5.3 million to $35.7 million from $30.4 million for the year ended December 31, 2018. The increase was driven by higher headcount, accounting, and consulting fees associated with the acquisition of KIC offset by a reduction in legal fees. Depreciation and amortization: Depreciation and amortization from our Insurance segment for the year ended December 31, 2019 increased $10.7 million to $23.1 million from $12.4 million for the year ended December 31, 2018. The increase was driven by the increase in negative VOBA amortization largely due to the KIC acquisition. Amortization of negative VOBA reflects an increase to net income. Other operating expense: $47.3 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill in the fourth quarter of 2019. The Insurance segment's operating entity, CGI, had a book value at December 31, 2019 of $503.6 million, inclusive of $198.9 million of AOCI. The increase in 2019 was largely driven by current year net income of $98.7 million, before the impact of the goodwill impairment, and an increase in AOCI of $288.0 million from December 31, 2018. There were several factors that occurred in the fourth quarter of 2019, which impacted the fair value of the Insurance segment, primarily with respect to the future of the management fee agreement, along with our expectations of future dividends, after recent and ongoing discussions with our domestic regulator. While these factors do not have a major impact on the operations of the business, they do impact the ability to capture the value which is effectively trapped in the Insurance company. As a result of the factors described above, our book value at CGI exceeded fair value, and the Company recognized a goodwill impairment charge of $47.3 million at our Insurance segment. Net income of CGI, after the impact of the goodwill impairment was $51.4 million for the year ended December 31, 2019. At December 31, 2019, after the impact of the goodwill impairment, the book value of CGI was $456.3 million, and we would expect additional book losses to the extent CGI is sold in the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the revenue from PSG in 2019 increased to 3,591.4 million, what would be the revised change from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-558", + "paragraphs": [ + "\n||2019|As a % of Revenue (1)|2018|As a % of Revenue (1)|\n|PSG|$ 2,788.3|50.5 %|$ 3,038.2|51.7 %|\n|ASG|1,972.3|35.7 %|2,071.2|35.2 %|\n|ISG|757.3|13.7 %|768.9|13.1 %|\n|Total revenue|$ 5,517.9||$ 5,878.3||\n Revenue Revenue was $5,517.9 million and $5,878.3 million for 2019 and 2018, respectively. The decrease of $360.4 million, or 6.1% was primarily attributable to an 8.2%, 4.8% and 1.5% decrease in revenue in PSG, ASG and ISG, respectively, which is further explained below. Revenue by reportable segment for each were as follows (dollars in millions): (1) Certain of the amounts may not total due to rounding of individual amounts. Revenue from PSG Revenue from PSG decreased by $249.9 million, or approximately 8%, which was due to a combination of a decrease in volume of products sold and a competitive pricing environment. The revenue in our Protection and Signal Division, Integrated Circuits Division, and High Power Division, decreased by $106.5 million, $96.6 million and $91.5 million, respectively. This was partially offset by an increase in revenue of $30.1 million and $15.0 million from our Foundry Services and Power Mosfet Division, respectively. Revenue from ASG Revenue from ASG decreased by $98.9 million, or approximately 5%, which was also due to a combination of a decrease in volume of products sold and a competitive pricing environment. The revenue in our Industrial and Offline Power Division and our Signal Processing, Wireless and Medical Division, decreased by $100.5 million and $56.4 million, respectively. This was partially offset by $84.8 million of revenue from Quantenna, which was acquired during 2019. Revenue from ISG Revenue from ISG decreased by $11.6 million, or 1.5%, which was due to a decrease in our Industrial Sensing Division revenue of $20.8 million, primarily due to decreased demand, which was partially offset by an increase in revenue in other divisions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Impairment of long-term investments in 2017 was 10,000 thousands, what would be the change between 2017 and 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-559", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In thousands)|2019|2018|2017|\n|Asset impairment charges|$ 10,837|$ 58,166|$ 0|\n|Goodwill impairment charge|$ 25,700|$ 13,466|$ 0|\n|Impairment of long-term investments|$ 651|$ 15,487|$ 165,290|\n 8. Asset Impairment Charges Asset impairment charges incurred during the year ended December 31, 2019 were primarily the result of impairing the remaining NantHealth acquired customer relationship intangible balance of $8.1 million. We also recognized non-cash impairment charges of $2.7 million on the retirement of certain hosting assets due to data center migrations. Impairment of long-term investments during the year ended December 31, 2019 consisted of an impairment of $1.7 million associated with one of our long-term equity investments. We also recovered $1.0 million from one of our long-term equity investments investment that we had previously impaired. We also recorded a goodwill impairment charge of $25.7 million related to our HHS reporting unit. Refer to Note 7, \u201cGoodwill and Intangible Assets\u201d for further information regarding this impairment. We incurred several non-cash asset impairment charges during the year ended December 31, 2018. We recorded non-cash asset impairment charges of $33.2 million related to the write-off of capitalized software as a result of our decision to discontinue several software development projects. We also recorded $22.9 million of non-cash asset impairment charges related to our acquisition of the patient/provider engagement solutions business from NantHealth in 2017, which included the write-downs of $2.2 million of acquired technology and $20.7 million, representing the unamortized value assigned to the modification of our existing commercial agreement with NantHealth, as we no longer expect to recover the value assigned to these assets. The remaining $2.1 million of non-cash asset impairment charges recorded during the year ended December 31, 2018 relate to the disposal of fixed assets as a result of relocating and consolidating business functions and locations from recent acquisitions. We recorded a goodwill impairment charge of $13.5 million related to NantHealth during the year ended December 31, 2018. Refer to Note 7, \u201cGoodwill and Intangible Assets\u201d for further information regarding this impairment. We recognized non-cash impairment charges of $15.5 million in 2018 related to two of our cost-method equity investments and a related note receivable. These charges equaled the cost bases of the investments and the related note receivable prior to the impairment. We recorded non-cash charges of $165.3 million during the year ended December 31, 2017, including impairment charges of $144.6 million associated with two of the Company\u2019s long-term investments based on management\u2019s assessment of the likelihood of near-term recovery of the investments\u2019 value. The majority of the impairment charges related to our investment in NantHealth common stock. We realized an additional $20.7 million loss upon the final disposition of the NantHealth common stock in connection with our acquisition of certain assets related to NantHealth\u2019s provider/patient engagement solutions business. Refer to Note 4, \u201cBusiness Combinations and Other Investments\u201d and Note 14, \u201cAccumulated Other Comprehensive Loss,\u201d for further information regarding these impairments. The following table summarizes the non-cash asset impairment charges recorded during the periods indicated and where they appear in the corresponding consolidated statements of operations:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in the carrying amount and fair value of the accounts and long term receivable in 2019 if the carrying amount is 13 thousand more than double the current carrying amount value but the fair value remained constant? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-560", + "paragraphs": [ + "\n||As of September 30, 2019||As of September 30, 2018||||\n||Carrying amount|Fair value|Carrying amount|Fair value|Fair Value Level|References|\n|||(Amounts in thousands)|||||\n|Assets:|||||||\n|Cash and cash equivalents|$18,099|$18,099|$25,107|$25,107|1|Consolidated Balance SSheets|\n|Accounts & long term receivable*|7,087|7,087|-|-|3|Note 3|\n|Liabilities:|||||||\n|Note payable|1,001|1,001|-|-|2|Note 11|\n|*Original maturity over one year|||||||\n Fair Value Disclosures Under the fair value standards fair value is based on the exit price and defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement should reflect all the assumptions that market participants would use in pricing an asset or liability. A fair value hierarchy is established in the authoritative guidance outlined in three levels ranking from Level 1 to level 3 with Level 1 being the highest priority. Level 1: observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly Level 3: unobservable inputs (e.g., a reporting entity\u2019s or other entity\u2019s own data) The Company had no assets or liabilities measured at fair value on a recurring (except our pension plan assets, see Note 15) or\nnon-recurring basis as of September 30, 2019 or September 30, 2018. To estimate fair value of the financial instruments below quoted market prices are used when available and classified within Level 1. If this data is not available, we use observable market based inputs to estimate fair value, which are classified within Level 2. If the preceding information is unavailable, we use internally generated data to estimate fair value which is classified within Level 3. Cash and cash equivalents Carrying amount approximated fair value Accounts and long term receivable with original maturity over one year Fair value was estimated by discounting future cash flows based on the current rate with similar terms. Note payable Fair value was estimated based on quoted market prices. Fair value of accounts receivable with an original maturity of one year or less and accounts payable was not materially different from their carrying values at September 30, 2019, and 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Dell subsidiary support and administrative costs between 2019 and 2020 if Dell subsidiary support and administrative costs in 2019 was $200 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-561", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Purchases and leases of products and purchases of services(1)|$242|$200|$142|\n|Dell subsidiary support and administrative costs|119|145|212|\n We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us: \u2022 We purchase and lease products and purchase services from Dell. \u2022 From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects. \u2022 In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income. \u2022 In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf. \u2022 From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell. \u2022 From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts. Information about our payments for such arrangements during the periods presented consisted of the following (table in millions): 1) Amount includes indirect taxes that were remitted to Dell during the periods presented. We also purchase Dell products through Dell\u2019s channel partners. Purchases of Dell products through Dell\u2019s channel partners were not significant during the periods presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total interest expense for 2018 was $180.5(in millions) instead, What is the change of the percentage change of Total interest expense from 2018 vs. 2017 to 2019 vs. 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-562", + "paragraphs": [ + "\n|||Year Ended December 31,||2019 vs. 2018|2018 vs. 2017|\n|(In millions)|2019|2018|2017|Change|Change|\n|Interest expense on our various debt instruments:||||||\n|Term Loan A due July 2017(1)|$ \u2014|$ \u2014|$ 3.6|$ \u2014|$ (3.6)|\n|Term Loan A due July 2022(2)|6.8|\u2014|\u2014|6.8|\u2014|\n|Term Loan A due July 2023(3)|8.5|8.9|18.6|(0.4)|(9.7)|\n|Revolving credit facility due July 2023(3)|1.4|1.9|2.4|(0.5)|(0.5)|\n|6.50% Senior Notes due December 2020(4)|25.4|28.1|28.1|(2.7)|\u2014|\n|4.875% Senior Notes due December 2022|21.5|21.5|21.5|\u2014|\u2014|\n|5.25% Senior Notes due April 2023|23.1|23.1|23.0|\u2014|0.1|\n|4.50% Senior Notes due September 2023|20.7|21.8|21.0|(1.1)|0.8|\n|5.125% Senior Notes due December 2024|22.4|22.4|22.3|\u2014|0.1|\n|5.50% Senior Notes due September 2025|22.4|22.4|22.3|\u2014|0.1|\n|4.00% Senior Notes due December 2027(4)|1.7|\u2014|\u2014|1.7|\u2014|\n|6.875% Senior Notes due July 2033|31.1|31.0|31.0|0.1|\u2014|\n|Other interest expense|19.4|18.2|18.3|1.2|(0.1)|\n|Less: capitalized interest|(8.4)|(6.3)|(10.3)|(2.1)|4.0|\n|Less: interest income|(11.9)|(15.1)|(17.6)|3.2|2.5|\n|Total|$ 184.1|$ 177.9|$ 184.2|$ 6.2|$ (6.3)|\n Interest expense, net includes the stated interest rate on our outstanding debt, as well as the net impact of capitalized interest, interest income, the effects of terminated interest rate swaps and the amortization of capitalized senior debt issuance costs and credit facility fees, bond discounts, and terminated treasury locks. Interest expense, net for the years ended December 31, was as follows: (1) We repaid the notes upon maturity in July 2017. (2) On August 1, 2019, Sealed Air Corporation, on behalf of itself and certain of its subsidiaries, and Sealed Air Corporation (US) entered into an amendment to its existing senior secured credit facility with Bank of America, N.A., as agent, and the other financial institutions party thereto. The amendment provided for a new incremental term facility in an aggregate principal amount of up to $475 million, to be used, in part, to finance the acquisition of Automated. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details. (3) On July 12, 2018, the Company and certain of its subsidiaries entered into a third amended and restated credit agreement with respect to its existing senior secured credit facility. See Note 14, \u201cDebt and Credit Facilities,\u201d of the Notes to Consolidated Financial Statements for further details. (4) In November 2019, the Company issued $425 million of 4.00% Senior Notes due 2027 and used the proceeds to retire the existing $425 million of 6.50% Senior Notes due 2020. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the basic net income per common share in 2019 from 2018 be if the amount in 2019 was $1.56 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-563", + "paragraphs": [ + "\n||||Years Ended December 31,|||\n|(in thousands, except per share data)|2019 (1)|2018 (2)|2017|2016|2015|\n|Income Statement Data (3):||||||\n|Revenues|$1,614,762|$1,625,687|$1,586,008|$1,460,037|$1,286,340|\n|Income from operations (4)(5)|89,800|63,202|87,042|92,373|94,358|\n|Net income (4)(5)(6)|64,081|48,926|32,216|62,390|68,597|\n|Net Income Per Common Share: (3)(4)(5)(6)||||||\n|Basic|$1.54|$1.16|$0.77|$1.49|$1.64|\n|Diluted|$1.53|$1.16|$0.76|$1.48|$1.62|\n|Weighted Average Common Shares:||||||\n|Basic|41,649|42,090|41,822|41,847|41,899|\n|Diluted|41,802|42,246|42,141|42,239|42,447|\n|Balance Sheet Data: (3)(4)(6)(7)||||||\n|Total assets|$1,415,500|$1,171,967|$1,327,092|$1,236,403|$947,772|\n|Long-term debt|73,000|102,000|275,000|267,000|70,000|\n|Shareholders' equity|874,475|826,609|796,479|724,522|678,680|\n Item 6. Selected Financial Data The following selected financial data has been derived from our consolidated financial statements. The information below should be read in conjunction with \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations,\u201d and the accompanying Consolidated Financial Statements and related notes thereto. (1) Effective January 1, 2019, the Company adopted new guidance on leases using the modified retrospective method; as such, 2015 \u2013 2018 have not been restated. See Note 3, Leases, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (2) Effective January 1, 2018, the Company adopted new guidance on revenue recognition using the modified retrospective method; as such, 2015 \u2013 2017 have not been restated. See Note 2, Revenues, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (3) The amounts reflect the results of Symphony, WhistleOut, the Telecommunications Asset acquisition, Clearlink and Qelp since the associated acquisition dates of November 1, 2018, July 9, 2018, May 31, 2017, April 1, 2016 and July 2, 2015, respectively, as well as the related merger and integration costs incurred as part of each acquisition. See Note 4, Acquisitions, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information regarding the Symphony, WhistleOut and Telecommunications Asset acquisitions. (4) The amounts for 2019, 2018 and 2017 include exit costs and impairments of long-lived assets. See Note 5, Costs Associated with Exit or Disposal Activities, and Note 6, Fair Value, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (5) The amounts for 2018 include the $1.2 million Slaughter settlement agreement. See Note 22, Commitments and Loss Contingencies, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (6) The amount for 2017 includes $32.7 million related to the impact of the 2017 Tax Reform Act. See Note 20, Income Taxes, of the accompanying \u201cNotes to Consolidated Financial Statements\u201d for further information. (7) The Company has not declared cash dividends per common share for any of the five years presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the digital industries increased by 10% in 2019, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-564", + "paragraphs": [ + "\n|||Fiscal year||\n|(in millions of \u20ac, earnings per share in \u20ac)|2019|2018|% Change|\n|Digital Industries|2,880|2,898|(1) %|\n|Smart Infrastructure|1,500|1,574|(5) %|\n|Gas and Power|679|722|(6) %|\n|Mobility|983|958|3 %|\n|Siemens Healthineers|2,461|2,221|11 %|\n|Siemens Gamesa Renewable Energy|482|483|0 %|\n|Industrial Businesses|8,986|8,857|1 %|\n|Adjusted EBITA margin Industrial Businesses|10.9 %|11.1 %||\n|Financial Services|632|633|0 %|\n|Portfolio Companies|(71)|(305)|77 %|\n|Reconciliation to Consolidated Financial Statements|(2,028)|(1,135)|(79) %|\n|Income from continuing operations before income taxes|7,518|8,050|(7) %|\n|Income tax expenses|(1,872)|(2,054)|9 %|\n|Income from continuing operations|5,646|5,996|(6) %|\n|Income from discontinued operations, net of income taxes|3|124|(98) %|\n|Net income|5,648|6,120|(8) %|\n|Basic earnings per share|6.41|7.12|(10) %|\n|ROCE|11.1 %|12.6 %||\n A.4.2 Income As a result of the development described for the segments, Income from continuing operations before income taxes declined 7 %. Severance charges for continuing operations were \u20ac 619 million, of which \u20ac 492 million were in Industrial Businesses. Accordingly, Adjusted EBITA margin Industrial Businesses excluding severance charges was 11.5 % in fiscal 2019. In fiscal 2018, severance charges for continuing operations were \u20ac 923 million, of which \u20ac 669 million were in Industrial Businesses. The tax rate of 25% for fiscal 2019 was below the tax rate of 26% for the prior year, benefiting mainly from the reversal of income tax provisions outside Germany. As a result, Income from continuing operations declined 6%. Income from discontinued operations, net of income taxes in the prior year included positive effects from the release of a provision related to former Communications activities. The decline in basic earnings per share reflects the decrease of Net income attributable to Shareholders of Siemens AG, which was \u20ac 5,174 million in fiscal 2019 compared to \u20ac 5,807 million in fiscal 2018, partially offset by a lower number of weighted average shares outstanding. Basic earnings per share excluding severance charges was \u20ac 6.93. As expected, ROCE at 11.1 % was below the target range set in our Siemens Financial Framework, reflecting in particular the effects from portfolio transactions in recent years, including the acquisitions of Mentor and Mendix at Digital Industries and the merger of Siemens\u2019 wind power business with Gamesa Corporaci\u00f3n Tecnol\u00f3gica, S. A. that created SGRE. The decline year-over-year was due both to lower income before interest after tax and to higher average capital employed.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the gross profit ratio for the year ended December 31, 2018 if the revenue is now 80,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-565", + "paragraphs": [ + "\n|||For the Year Ended December 31, 2018||\n||As Reported|Without Adoption of ASC 606|Impact of Adoption of ASC 606|\n|Revenue|$70,965|$68,845|$(2,120)|\n|Cost of goods sold|58,701|57,471|(1,230)|\n|Gross profit|12,264|11,374|(890)|\n 3. REVENUE FROM CONTRACTS WITH CUSTOMERS Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company\u2019s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress. The following tables summarize the impact of the adoption of ASC 606 on the Company\u2019s condensed consolidated statement of operations for the year ended December 31, 2018 and the consolidated balance sheet as of December 31, 2018:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Foreign currency loss in 2019 increased to (191) thousand, what would be the revised change between December 31, 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-566", + "paragraphs": [ + "\n||Year ended December 31 (in thousands)||\n||2019|2018|\n|Foreign currency loss|$(83)|$(258)|\n|Rental loss-net|(996)|(865)|\n|Gain on sale of real estate|\u2014|649|\n|Fair value adjustment contingent consideration|\u2014|450|\n|Other|(424)|330|\n|Other income, net|$(1,503)|$306|\n Other income, net The components of other income, net from continuing operations for the years ended December 31 are as follows: In 2018, we recorded a $0.5 million adjustment to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition. Also, during 2019 and 2018, the Company incurred a net loss on rental contracts of approximately $1.0 million and $0.9 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in METRO AG headcount in 2019 from 2018 be if the amount in 2019 was 879 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-567", + "paragraphs": [ + "\n||2018|2019|\n|METRO|92,603|89,574|\n|METRO Germany|13,711|13,606|\n|METRO Western Europe (excl.Germany)|27,207|27,227|\n|METRO Russia|13,960|12,357|\n|METRO Eastern Europe (excl.Russia)|29,060|28,375|\n|METRO Asia|8,665|8,009|\n|Others|7,008|7,152|\n|METROAG|909|880|\n|Total|100,520|97,606|\n DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS By headcount1 as of closing date of 30/9 1 Excluding METRO China.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in total backlog in 2019 from 2018 be if the amount in 2019 was $3,365 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-568", + "paragraphs": [ + "\n|||Fiscal Year End|\n||2019|2018|\n|||(in millions)|\n|Transportation Solutions|$ 1,639|$ 1,779|\n|Industrial Solutions|1,315|1,245|\n|Communications Solutions|361|441|\n|Total|$ 3,315|$ 3,465|\n Seasonality and Backlog We experience a slight seasonal pattern to our business. Overall, the third and fourth fiscal quarters are typically the strongest quarters of our fiscal year, whereas the first fiscal quarter is negatively affected by holidays and the second fiscal quarter may be affected by adverse winter weather conditions in some of our markets. Certain of our end markets experience some seasonality. Our sales in the automotive market are dependent upon global automotive production, and seasonal declines in European production may negatively impact net sales in the fourth fiscal quarter. Also, our sales in the energy market typically increase in the third and fourth fiscal quarters as customer activity increases. Customer orders typically fluctuate from quarter to quarter based upon business and market conditions. Backlog is not necessarily indicative of future net sales as unfilled orders may be cancelled prior to shipment of goods. Backlog by reportable segment was as follows: We expect that the majority of our backlog at fiscal year end 2019 will be filled during fiscal 2020.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Gregory S. Clark 's FY19 target was 2,000,000 instead, What would be the total FY19 target($) for all NEOs?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-569", + "paragraphs": [ + "\n||FY19 Individual Annual|FY19|\n|NEO|Incentive Target (%)|Target ($)|\n|Gregory S. Clark|150|1,500,000|\n|Nicholas R. Noviello|100|650,000|\n|Amy L. Cappellanti-Wolf|70|308,000|\n|Samir Kapuria(1)|100|450,000|\n|Scott C. Taylor|100|600,000|\n Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO\u2019s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the \u2018\u2018FY19 EAIP\u2019\u2019): (1) In connection with Mr. Kapuria\u2019s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria\u2019s prorated target annual incentive value for FY19 is $427,451.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average net property and equipment for 2018 and 2019 Internationally if 2018 net property and equipment internationally was $65?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-570", + "paragraphs": [ + "\n||Year Ended December31,||\n||2019|2018|\n|U.S.|200.4|231.0|\n|International|58.2|68.0|\n||$258.6|$299.0|\n 18. Geographic Information Property and equipment, net by geography was as follows: No individual international country represented more than 10% of property and equipment, net in any period presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the high closing price between the third and fourth quarter in 2019 if the high closing price in the third quarter was $12.00 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-571", + "paragraphs": [ + "\n|COMMON STOCK PRICES|||||\n|2019|First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|High|$15.40|$17.81|$16.40|$11.59|\n|Low|$10.49|$13.76|$ 9.92|$ 8.09|\n Market for Registrant\u2019s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities ADTRAN\u2019s common stock is traded on the NASDAQ Global Select Market under the symbol ADTN. As of February 19, 2020, ADTRAN had 163 stockholders of record and approximately 6,972 beneficial owners of shares held in street name. The following table shows the high and low closing prices per share for our common stock as reported by NASDAQ for the periods indicated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the company's industrial short term investments between 2018 and 2019 if the investment in 2019 is increased by 10%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-572", + "paragraphs": [ + "\n||December 31||\n||2019|2018|\n||(in thousands)||\n|Government|$1,012|$\u2014|\n|Asset Backed|4,854|1,786|\n|Industrial|5,034|2,381|\n|Financial|6,879|7,136|\n||$17,779|$11,303|\n NOTE 3 - SHORT TERM INVESTMENTS The Company's short term investments are classified as below with maturities of twelve months or less, unrealized gains and losses were immaterial for the periods presented:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in current carrying amount of accounts receivable for 2018 to 2019 if current carrying amount of accounts receivable for 2019 was 190,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-573", + "paragraphs": [ + "\n||December 31,||\n||2018|2019|\n|Current|154,607|171,866|\n|Overdue <30 days|8,802|19,977|\n|Overdue 31-60 days|2,258|2,076|\n|Overdue 61-120 days|3,507|1,599|\n|Overdue >120 days|4,276|4,017|\n|Total|173,450|199,535|\n NOTE 9. ACCOUNTS RECEIVABLE A significant percentage of our accounts receivable is derived from sales to a limited number of large multinational semiconductor device manufacturers located throughout the world. In order to monitor potential expected credit losses, we perform ongoing credit evaluations of our customers\u2019 financial condition. The carrying amount of accounts receivable is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Principal in December 31, 2019 increased to 99,454 thousand, what would be the revised change? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-574", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Liability component:|||\n|Principal|$92,000|$115,000|\n|Less: debt discount, net of amortization|(12,776)|(20,903)|\n|Net carrying amount|$79,224|$94,097|\n|Equity component (1)|(14,555)|22,094|\n The 2022 Notes consist of the following (in thousands): (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total number of shares purchased if the number of shares purchased in December is 783,213?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-575", + "paragraphs": [ + "\n|Period|Total number of Shares purchased|Average price paid per share|Total number of shares purchased as part of publicly announced plans or programs|Maximum number (or approximate dollar value) of shares that may yet be purchased under the plans or programs|\n|October 1 to October 31|3,646,581 (i)|97.28 (ii)|\u2014|\u2014|\n|November 1 to November 30|1,096,773 (iii)|\u2014 (ii)|\u2014|\u2014|\n|December 1 to December 31|\u2014|\u2014|\u2014|\u2014|\n|Total|4,743,354|97.28 (ii)|\u2014|\u2014|\n Issuer Purchases of Equity Securities (i) Includes 3,416 shares that have been withheld by the Company to satisfy its tax withholding and remittance obligations in connection with the vesting of restricted stock awards. In addition, the Company exercised a pro-rata portion of the 2022 convertible note hedges (described in Note 12, Indebtedness, of the Notes to the Consolidated Financial Statements) to offset the shares of the Company\u2019s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 3,643,165 shares of the Company\u2019s Class A common stock from the counterparties in October of 2018. (ii) Excludes the shares received through the exercise of the note hedges. (iii) The Company exercised a pro-rata portion of the 2022 convertible note hedges to offset the shares of the Company\u2019s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 1,096,773 shares of the Company\u2019s Class A common stock from the counterparties in November of 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Philippine Peso Buy position in 2019 increased to 42.1 million, what would be the revised change from December 31, 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-576", + "paragraphs": [ + "\n|||As of December 31,|||\n||2019||2018||\n||Buy (Sell)|Notional Amount|Buy (Sell)| Notional Amount|\n|Japanese Yen|$49.8|$49.8|$29.9|$29.9|\n|Philippine Peso|36.4|36.4|30.1|30.1|\n|Malaysian Ringgit|20.4|20.4|\u2014|\u2014|\n|Chinese Yuan|20.2|20.2|20.4|20.4|\n|Korean Won|18.1|18.1|20.8|20.8|\n|Czech Koruna|11.9|11.9|9.2|9.2|\n|Euro|\u2014|\u2014|13.1|13.1|\n|Other currencies - Buy|21.9|21.9|26.3|26.3|\n|Other currencies - Sell|(4.6)|4.6|(7.5)|7.5|\n||$174.1|$183.3|$142.3|$157.3|\n Foreign Currencies As a multinational business, the Company's transactions are denominated in a variety of currencies. When appropriate, the Company uses forward foreign currency contracts to reduce its overall exposure to the effects of currency fluctuations on its results of operations and cash flows. The Company's policy prohibits trading in currencies for which there are no underlying exposures and entering into trades for any currency to intentionally increase the underlying exposure. The Company primarily hedges existing assets and liabilities associated with transactions currently on its balance sheet, which are undesignated hedges for accounting purposes. As of December 31, 2019 and 2018, the Company had net outstanding foreign exchange contracts with net notional amounts of $183.3 million and $157.3 million, respectively. Such contracts were obtained through financial institutions and were scheduled to mature within one to three months from the time of purchase. Management believes that these financial instruments should not subject the Company to increased risks from foreign exchange movements because gains and losses on these contracts should offset losses and gains on the underlying assets, liabilities and transactions to which they are related. The following schedule summarizes the Company's net foreign exchange positions in U.S. dollars (in millions): Amounts receivable or payable under the contracts are included in other current assets or accrued expenses in the accompanying Consolidated Balance Sheets. For the years ended December 31, 2019, 2018 and 2017, realized and unrealized foreign currency transactions totaled a loss of $5.0 million, $8.0 million and $6.3 million, respectively. The realized and unrealized foreign currency transactions are included in other income and expenses in the Company's Consolidated Statements of Operations and Comprehensive Income.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the fair value of plan assets between 2018 and 2019 if the fair value of plan assets in 2019 was $200,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-577", + "paragraphs": [ + "\n||August 31,||\n||2019|2018|\n|Projected benefit obligation|$174,690|$161,104|\n|Accumulated benefit obligation|$161,729|$152,380|\n|Fair value of plan assets|$158,101|$151,715|\n Accumulated Benefit Obligation The following table provides information for the plans with an accumulated benefit obligation for fiscal years 2019 and 2018 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose land in 2019 increased by 1000 thousand, what will be the difference between land from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-578", + "paragraphs": [ + "\n||2019|2018|\n|Land|$14,241|$14,382|\n|Buildings and improvements .|664,266|567,605|\n|Machinery and equipment .|2,436,997|1,826,434|\n|Office equipment and furniture .|159,848|178,011|\n|Leasehold improvements|48,772|49,055|\n|Construction in progress|243,107|405,581|\n|Property, plant and equipment, gross|3,567,231|3,041,068|\n|Accumulated depreciation .|(1,386,082)|(1,284,857)|\n|Property, plant and equipment, net|$2,181,149|$1,756,211|\n Property, plant and equipment, net Property, plant and equipment, net consisted of the following at December 31, 2019 and 2018 (in thousands): We periodically assess the estimated useful lives of our property, plant and equipment whenever applicable facts and circumstances indicate a change in the estimated useful life of an asset may have occurred. During the year ended December 31, 2019, we revised the estimated useful lives of certain core Series 6 manufacturing equipment from 10 years to 15 years. Such revision was primarily due to the validation of certain aspects of our Series 6 module technology, including the nature of the manufacturing process, the operating and maintenance cost profile of the manufacturing equipment, and the technology\u2019s compatibility with our long-term module technology roadmap. We expect the revised useful lives to reduce depreciation by approximately $15.0 million per year. Depreciation of property, plant and equipment was $176.4 million, $109.1 million, and $91.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in direct vessel expenses between 2018 and 2019 if direct vessel expenses in 2019 was -$1,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-579", + "paragraphs": [ + "\n||Period from January 1 to August 30, 2019|Period from November 30 to December 31, 2018|\n|Revenue|$89,925|$12,053|\n|Time charter, voyage and port terminal expenses|(3,976)|(546)|\n|Direct vessel expenses|(44,088)|(5,282)|\n|General and administrative expenses|(6,706)|(873)|\n|Depreciation and amortization|(22,858)|(3,060)|\n|Interest expense and finance cost|(10,519)|(1,204)|\n|Other expense, net|(5,896)|(336)|\n|Net (loss)/income from discontinued operations|$(4,118)|$752|\n|Less: Net loss/(income) attributable to the noncontrolling interest|$3,968|$(725)|\n|Net (loss)/income attributable to Navios Holdings common stockholders|$(150)|$27|\n NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars \u2014 except share data) Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows: Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the \u201cacquisition method\u201d, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings\u2019 equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers\u2019 identifiable net assets of $229,865 over the total fair value of Navios Containers\u2019 total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container\u2019s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date. As of November 30, 2018, Navios Holdings\u2019 interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within \u201cBargain gain upon obtaining control\u201d in the consolidated statements of comprehensive (loss)/income. The results of operations of Navios Containers are included in Navios Holdings\u2019 consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total fees for FY19 was $14,000,000, What would be the difference in total fees for FY19 comapred to FY18?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-580", + "paragraphs": [ + "\n|Fees Billed to NortonLifeLock|FY19|FY18|\n|Audit fees(1)|$12,464,329|$11,370,525|\n|Audit related fees(2)|1,142,383|753,689|\n|Tax fees(3)|161,685|469,449|\n|All other fees(4)|0|311,000|\n|Total fees|$13,768,398|$12,904,663|\n Principal Accountant Fees and Services We regularly review the services and fees from our independent registered public accounting firm, KPMG. These services and fees are also reviewed with the Audit Committee annually. In accordance with standard policy, KPMG periodically rotates the individuals who are responsible for our audit. Our Audit Committee has determined that the providing of certain non-audit services, as described below, is compatible with maintaining the independence of KPMG. In addition to performing the audit of our consolidated financial statements, KPMG provided various other services during fiscal years 2019 and 2018. Our Audit Committee has determined that KPMG\u2019s provisioning of these services, which are described below, does not impair KPMG\u2019s independence from NortonLifeLock. The aggregate fees billed for fiscal years 2019 and 2018 for each of the following categories of services are as follows: The categories in the above table have the definitions assigned under Item 9 of Schedule 14A promulgated under the Exchange Act, and these categories include in particular the following components: (1) \u2018\u2018Audit fees\u2019\u2019 include fees for audit services principally related to the year-end examination and the quarterly reviews of our consolidated financial statements, consultation on matters that arise during a review or audit, review of SEC filings, audit services performed in connection with our acquisitions and divestitures and statutory audit fees. (2) \u2018\u2018Audit related fees\u2019\u2019 include fees which are for assurance and related services other than those included in Audit fees. (3) \u2018\u2018Tax fees\u2019\u2019 include fees for tax compliance and advice. (4) \u2018\u2018All other fees\u2019\u2019 include fees for all other non-audit services, principally for services in relation to certain information technology audits. An accounting firm other than KPMG performs supplemental internal audit services for NortonLifeLock. Another accounting firm provides the majority of NortonLifeLock\u2019s outside tax services..\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Loss on lease extinguishment in 2018 was -1,500 thousands, what would be the average for 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-581", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Loss on bond repurchases (1)|(10,601)|(1,772)|\u2014|\n|Loss on lease extinguishment (2)|(1,417)|\u2014|\u2014|\n|Tax indemnification guarantee liability (3)|\u2014|(600)|(50,000)|\n|Contingent liability (4)|\u2014|\u2014|(4,500)|\n|Gain on sale / (write-down) of cost-accounted investment|\u2014|\u2014|1,250|\n|Miscellaneous (loss) income|(2,457)|359|(731)|\n|Other loss|(14,475)|(2,013)|(53,981)|\n Other loss (1) In May 2019, the Company completed a cash tender offer and purchased $460.9 million in aggregate principal amount of the 2020 Notes and issued $250.0 million in aggregate principal amount of 9.25% senior secured notes at par due November 2022. The Company recognized a loss of $10.6 million on the purchase of the 2020 Notes for the year ended December 31, 2019 (see Note 9). (2) During September 2019, Teekay LNG refinanced the Torben Spirit by acquiring the Torben Spirit from its original Lessor and then selling the vessel to another Lessor and leasing it back for a period of 7.5 years. As a result of this refinancing transaction, the Partnership recognized a loss of $1.4 million for the year ended December 31, 2019 on the extinguishment of the original finance lease (see Note 11). (3) Following the termination of the finance lease arrangements for the RasGas II LNG Carriers in 2014, the lessor made a determination that additional rentals were due under the leases following a challenge by the UK taxing authority. As a result, in 2017 the Teekay Nakilat Joint Venture recognized an additional liability, which was included as part of other loss in the Company's consolidated statements of loss. (4) Related to settlements and accruals made prior to September 2017 as a result of claims and potential claims made against Logitel Offshore Holding AS (or Logitel), a company acquired by Altera in 2014. Altera was deconsolidated in September 2017 (see Note 4). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Net Debt in 2019 was 10,000 million, what would be the percentage change in the Net debt from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-582", + "paragraphs": [ + "\n|At 31 March|2019 \u00a3m|2018 \u00a3m|2017 \u00a3m|\n|Loans and other borrowings|16,876|14,275|12,713|\n|Less:||||\n|Cash and cash equivalents|(1,666)|(528)|(528)|\n|Current asset investments|(3,214)|(3,022)|(1,520)|\n||11,996|10,725|10,665|\n|Adjustments:||||\n|To retranslate debt balances at swap rates where hedged by currency swaps|(701)|(874)|(1,419)|\n|To remove accrued interest applied to reflect the effective interest method and fair value adjustments|(260)|(224)|(314)|\n|Net debt|11,035|9,627|8,932|\n 25. Loans and other borrowings continued Net Debt Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged. Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below. A reconciliation from the most directly comparable IFRS measure to net debt is given below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in balances at end of period between 2018 and 2019 if balances at the end of period in 2019 was $7,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-583", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Balances at beginning of period|$2,084|$2,312|$2,329|\n|Warranty acquired in business combinations|4,818|305|118|\n|Increases to accruals|1,752|1,606|2,029|\n|Warranty expenditures|(2,249)|(2,127)|(2,184)|\n|Effect of changes in exchange rates|8|(12)|20|\n|Balances at end of period|$6,413|$2,084|$2,312|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) NOTE 15. WARRANTIES Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region. Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If US deposits in 2019 was 30 million, what would be the average US deposits for 2017-2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-584", + "paragraphs": [ + "\n||2019|2018|2017|\n|At 31 March|\u00a3m|\u00a3m|\u00a3m|\n|Cash at bank and in hand|495|446|469|\n|Cash equivalents||||\n|US deposits|3|26|32|\n|UK deposits|1,132|31|1|\n|Other deposits|36|25|26|\n|Total cash equivalents|1,171|82|59|\n|Total cash and cash equivalents|1,666|528|528|\n|Bank overdrafts (note25)|(72)|(29)|(17)|\n|Cash and cash equivalents per the cash flow statement|1,594|499|511|\n 24. Cash and cash equivalents Significant accounting policies that apply to cash and cash equivalents Cash and cash equivalents comprise cash in hand and current balances with banks and similar institutions, which are readily convertible to cash and are subject to insignificant risk of changes in value and have an original maturity of three months or less. All are held at amortised cost on the balance sheet, equating to fair value. For the purpose of the consolidated cash flow statement, cash and cash equivalents are as defined above net of outstanding bank overdrafts. Bank overdrafts are included within the current element of loans and other borrowings (note 25). IFRS 9 was applied for the first time on 1 April 2018 and introduces new classifications for financial instruments. Cash and cash equivalents were classified as loans and receivables under IAS 39, and are now classified as financial assets held at amortised cost under IFRS 9. This has not had an impact on the accounting for these instruments, or on their carrying amounts. Cash and cash equivalents include restricted cash of \u00a344m (2017/18: \u00a332m, 2016/17: \u00a343m), of which \u00a340m (2017/18: \u00a329m, 2016/17: \u00a341m) was held in countries where local capital or exchange controls currently prevent us from accessing cash balances. The remaining balance of \u00a34m (2017/18: \u00a33m, 2016/17: \u00a32m) was held in escrow accounts, or in commercial arrangements akin to escrow.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Domestic income (loss) before provision for (benefit from) income taxes in 2017 was -5,000 thousand, what would be the average between 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-585", + "paragraphs": [ + "\n|||Fiscal years ended July 31,||\n||2019|2018|2017|\n|Domestic|$(1,778)|$(13,501)|$21,723|\n|International|14,230|5,225|6,803|\n|Income (loss) before provision for (benefit from) income taxes|$12,452|$(8,276)|$28,526|\n 9. Income Taxes On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed. The Tax Act includes a provision to tax global intangible low-taxed income (\u201cGILTI\u201d) of foreign subsidiaries and a base erosion anti-abuse tax (\u201cBEAT\u201d) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019. Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act. In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment. The U.S. Treasury Department, the Internal Revenue Service (\u201cIRS\u201d), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available. Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company\u2019s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the net cost of property and equipment from 2018 to 2019 if the net cost of property and equipment in 2019 was $200,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-586", + "paragraphs": [ + "\n||2019|2018|\n|Computer equipment|$137,763|$94,384|\n|Furniture and fixtures|187,167|159,648|\n|Subtotal|324,930|254,032|\n|Less accumulated depreciation|148,916|104,702|\n|Property and equipment, net|$176,014|$149,330|\n NOTE 5 \u2013 PROPERTY AND EQUIPMENT The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018: Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the Increases to accruals between 2017 and 2018 if increases to accruals in 2018 was $2,500 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-587", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Balances at beginning of period|$2,084|$2,312|$2,329|\n|Warranty acquired in business combinations|4,818|305|118|\n|Increases to accruals|1,752|1,606|2,029|\n|Warranty expenditures|(2,249)|(2,127)|(2,184)|\n|Effect of changes in exchange rates|8|(12)|20|\n|Balances at end of period|$6,413|$2,084|$2,312|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) NOTE 15. WARRANTIES Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region. Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total number of shares owned by the Hanssen family and Richard Vietor if their total number of shares is decreased by 10%?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-588", + "paragraphs": [ + "\n|Title|Identity of Person|No. of Shares|Percent of Class(1)|\n|Common|Hansson family(2)|4,380,659|2.98%|\n||Jim Kelly||* |\n||Richard Vietor||* |\n||David Workman||* |\n||Bj\u00f8rn Gi\u00e6ver||* |\n ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS A. Major Shareholders The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report. (1) Based on 147,230,634 common shares outstanding as of the date of this annual report. (2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein. * Less than 1% of our common outstanding shares. As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company\u2019s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Interest expense in 2019 from 2018 be if the amount in 2019 was $3,417 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-589", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Average daily utilization|$87,800|$106,189|$268,775|\n|Interest expense (1)|$3,465|$3,817|$6,668|\n|Weighted average interest rate (1)|3.9%|3.6%|2.5%|\n The following table presents information related to our credit agreements (dollars in thousands): (1) Excludes the amortization of deferred loan fees and includes the commitment fee. In January 2018, the Company repaid $175.0 million of long-term debt outstanding under its 2015 Credit Agreement, primarily using funds repatriated from its foreign subsidiaries.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in effect of surplus cap in 2019 from 2018 be if the amount in 2019 was 2.3 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-590", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Present value of funded obligations|20.0|19.7|\n|Fair value of plan assets|(22.2)|(21.0)|\n|Effect of surplus cap|2.2|1.3|\n|Net asset recognised in the Consolidated balance sheet|\u2013|\u2013|\n Amounts recognised in the balance sheet are as follows: The surplus of \u00a32.2m (2018: \u00a31.3m) has not been recognised as an asset as it is not deemed to be recoverable by the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in nonvested RSUs between 2018 and 2019 if nonvested RSUs in 2019 was 1,100,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-591", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Grant Date Fair Value|\n|Nonvested as of December 31, 2018|651,045|$23.82|\n|Granted|742,579|33.28|\n|Vested|-259,634|24.16|\n|Forfeited|-124,586|29.79|\n|Nonvested as of December 31, 2019|1,009,404|$ 29.96|\n Restricted Share Units During the year ended December 31, 2019, pursuant to the 2016 Incentive Plan, the Company granted restricted share unit awards (\u201cRSUs\u201d). RSUs generally have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. RSUs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. Under each arrangement, RSUs are issued without direct cost to the employee on the vesting date. The Company estimates the fair value of the RSUs based upon the market price of the Company\u2019s stock at the date of grant. The Company recognizes compensation expense for RSUs on a straight-line basis over the requisite service period. A summary of nonvested RSUs is as follows: During the year ended December 31, 2019, a total of 259,634 RSUs vested. The Company withheld 57,802 of those shares to pay the employees\u2019 portion of the minimum payroll withholding taxes. As of December 31, 2019, there was unrecognized compensation expense of $20.5 million related to RSUs, $15.0 million related to TSRs, $0.5 million related to LTIP performance shares, $0.3 million related to nonvested RSAs, and $0.2 million related to nonvested stock options, which the Company expects to recognize over weighted average periods of 1.9 years, 1.9 years, 0.1 years, 0.2 years, and 0.3 years, respectively. The Company recorded stock-based compensation expense recognized under ASC 718 during the years ended December 31, 2019, 2018, and 2017, of $36.8 million, $20.4 million, and $13.7 million, respectively, with corresponding tax benefits of $5.9 million, $3.9 million, and $1.7 million, respectively. The Company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in operating income in 2019 from 2018 be if the amount in 2019 was $239.3 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-592", + "paragraphs": [ + "\n||2019 (a)|2018(b)|2017(c)|2016(d)(f)|2015 (e)(f)|\n|Summary of Operations:||||||\n|Net sales|$2,380.2|$2,157.7|$1,797.6|$1,813.4|$2,226.7|\n|Operating income|$241.4|$189.3|$121.5|$70.8|$119.3|\n|Net income|$167.0|$188.5|$47.0|$11.3|$58.7|\n|Financial Position at Year-End:||||||\n|Cash and cash equivalents|$27.0|$56.2|$66.3|$82.0|$70.0|\n|Total assets|$3,187.8|$3,007.0|$2,878.1|$2,794.3|$2,902.6|\n|Long-term debt, net of current portion|$550.6|$545.7|$550.0|$611.3|$603.8|\n|Per Common Share:||||||\n|Net earnings:||||||\n|Basic|$3.46|$3.96|$0.99|$0.23|$1.11|\n|Diluted|$3.43|$3.92|$0.99|$0.23|$1.11|\n|Cash dividend-common|$0.80|$0.72|$0.72|$0.72|$0.72|\n|Weighted Average Common Shares outstanding:||||||\n|Basic|47.7|47.2|47.0|48.1|52.6|\n|Diluted|48.1|47.6|47.1|48.2|52.7|\n Item 6. Selected Financial Data Five-Year Financial Summary in millions, except per share data (Fiscal years ended June 30,) (a) Fiscal year 2019 included $1.2 million of acquisition-related costs related to LPW Technology Ltd. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. \u201cFinancial Statements and Supplementary Data\u201d of this report. (b) Fiscal year 2018 included $68.3 million of discrete income tax net benefits related to the U.S. tax reform and other legislative changes. See Note 17 in the Notes to the Consolidated Financial Statements included in Item 8. \u201cFinancial Statements and Supplementary Data\u201d of this report. (c) Fiscal year 2017 included $3.2 million of loss on divestiture of business. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. \"Financial Statements and Supplementary Data\" of this report. (d) Fiscal year 2016 included $22.5 million of excess inventory write-down charges, $12.5 million of goodwill impairment charges and $18.0 million of restructuring and impairment charges including $7.6 million of impairment of intangible assets and property, plant and equipment and $10.4 million of restructuring costs related primarily to an early retirement incentive and other severance related costs. (e) Fiscal year 2015 included $29.1 million of restructuring costs related principally to workforce reduction, facility closures and write-down of certain assets. (f) The weighted average common shares outstanding for fiscal years 2016 and 2015 included 5.5 million and 0.9 million less shares, respectively, related to the share repurchase program authorized in October 2014. During the fiscal years ended June 30, 2016 and 2015, we repurchased 3,762,200 shares and 2,995,272 shares, respectively, of common stock for $123.9 million and $124.5 million, respectively. See Item 7. \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d for discussion of factors that affect the comparability of the \u201cSelected Financial Data\u201d.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Interest income between 2018 and 2019 if interest income in 2019 was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-593", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018|\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|\n|Interest income|$1,308|$1,508|$1,338|$(200)|\n|Interest expense|(859)|(943)|(861)|84|\n|Interest income (expense), net|$449|$565|$477|$(116)|\n Interest and Other Income (Loss), Net Interest Income (Expense), Net The following table summarizes interest income and interest expense (in millions): Interest income decreased, driven by a decrease in the average balance of cash and available-for-sale debt investments. The decrease in interest expense was driven by a lower average debt balance, partially offset by the impact of higher effective interest rates.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total contractual cash obligations for the period less 1 Years increase to 71,113 NT$ million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-594", + "paragraphs": [ + "\n||||Payments Due by Period|||\n||Total|Less than 1 Year|1-3 Years|4-5 Years|After 5 Years|\n||||(in NT$ millions)$ millions)|||\n|Long-term debt(1)||||||\n|Unsecured bonds|39,940|20,660|10,590|8,690|\u2014|\n|Loans|51,058|18,316|19,632|13,098|12|\n|Lease obligations(2)|7,128|741|1,414|1,181|3,792|\n|Purchase obligations(3)|38,878|29,832|2,845|1,810|4,391|\n|Other long-term obligations(4)|21,411|101|12,765|8,446|99|\n|Total contractual cash obligations|158,415|69,650|47,246|33,225|8,294|\n F. Tabular Disclosure of Contractual Obligations The following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of December 31, 2019. (1) Assuming the domestic bonds are paid off upon maturity. (2) Represents our obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located, primarily in the Hsinchu Science Park and the Tainan Science Park in Taiwan, Pasir Ris Wafer Fab Park in Singapore. (3) Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements. These commitments include the amounts which are not recorded on our balance sheet as of December 31, 2019. (4) Represents the guarantee deposits and financial liability for the repurchase of other investors\u2019 investment. The amounts of payments due under these agreements are determined based on fixed contract amounts.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Additions based on tax positions related to prior years in 2018 was 27 thousands, what would be the average between 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-595", + "paragraphs": [ + "\n|||Year Ended March 31, ||\n||2019|2018|2017|\n|||(In thousands)||\n|Unrecognized tax benefits, beginning of period|$2,735|$2,714|$2,055|\n|Additions based on tax positions related to current year|371|520|730|\n|Additions based on tax positions related to prior years|13|\u2014|\u2014|\n|2017 Tax Act and tax rate re-measurement |\u2014|(499)|\u2014|\n|Reductions based on tax positions related to prior years |(17)|\u2014|\u2014|\n|Lapses during the current year applicable to statutes of limitations |\u2014|\u2014|(71)|\n|Unrecognized tax benefits, end of period|$3,102|$2,735|$2,714|\n The long-term portion of the Company\u2019s unrecognized tax benefits at March 31, 2019 and 2018 was $622,000 and $619,000, respectively, of which the timing of the resolution is uncertain. As of March 31, 2019 and 2018, $2.5 million and $2.1 million, respectively, of unrecognized tax benefits had been recorded as a reduction to net deferred tax assets. As of March 31, 2019, the Company\u2019s net deferred tax assets of $6.7 million are subject to a valuation allowance of $6.7 million. It is possible, however, that some months or years may elapse before an uncertain position for which the Company has established a reserve is resolved. A reconciliation of unrecognized tax benefits is as follows: The unrecognized tax benefit balance as of March 31, 2019 of $599,000 would affect the Company\u2019s effective tax rate if recognized.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the gross profit in the first quarter increases by 10%, what is the revised increase? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-596", + "paragraphs": [ + "\n||Fiscal Year 2019||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$340,583|$356,040|$383,993|$280,572|\n|Gross profit|57,128|70,535|82,441|12,755|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|12,406|21,807|39,777|(19,761)|\n|Net income (loss) per share:|||||\n|Basic|$0.26|$0.45|$0.82|$(0.41)|\n|Diluted|$0.26|$0.45|$0.82|$(0.41)|\n||Fiscal Year 2018||||\n||First Quarter|Second Quarter|Third Quarter|Fourth Quarter|\n|Net sales|$262,845|$361,172|$435,820|$443,095|\n|Gross profit|17,336|82,396|120,098|141,216|\n|Net income (loss) attributable to Cal-Maine Foods, Inc.|(15,993)|(26,136)|96,294|71,767|\n|Net income (loss) per share:|||||\n|Basic|$(0.33)|$(0.54)|$1.99|$1.48|\n|Diluted|$(0.33)|$(0.54)|$1.99|$1.48|\n 16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data): During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net earnings between 2017 and 2018 if net earnings in 2018 was $300.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-597", + "paragraphs": [ + "\n|(in millions, except per share data)|2019|2018|2017|\n|Revenues|$1,177.2|$1,114.0|$1,051.6|\n|Adjusted Revenues(1)|$1,177.7|$1,116.5|$1,056.1|\n|Earnings before equity in losses of unconsolidated affiliates|$182.8|$168.5|$254.2|\n|Net earnings(2)|$108.8|$168.5|$254.2|\n|Net earnings margin|9.2%|15.1%|24.2%|\n|Net earnings attributable to Black Knight|$108.8|$168.5|$182.3|\n|Net earnings attributable to Black Knight, per diluted share|$0.73|$1.14|$1.47|\n|Adjusted Net Earnings(1)|$295.4|$277.9|$209.6|\n|Adjusted EPS(1)|$1.99|$1.87|$1.38|\n|Adjusted EBITDA(1)|$583.4|$542.5|$505.8|\n|Adjusted EBITDA Margin(1)|49.5%|48.6%|47.9%|\n (1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com. (2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the \u201cTax Reform Act\u201d).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the company's financial short term investments between 2018 and 2019 if the investment in 2019 is instead $7,500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-598", + "paragraphs": [ + "\n||December 31||\n||2019|2018|\n||(in thousands)||\n|Government|$1,012|$\u2014|\n|Asset Backed|4,854|1,786|\n|Industrial|5,034|2,381|\n|Financial|6,879|7,136|\n||$17,779|$11,303|\n NOTE 3 - SHORT TERM INVESTMENTS The Company's short term investments are classified as below with maturities of twelve months or less, unrealized gains and losses were immaterial for the periods presented:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between net revenue and cost of revenue as reported if cost of revenue as reported was $25,000,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-599", + "paragraphs": [ + "\n||Fiscal Year Ended||\n||August 31, 2019||\n||As reported|Balance without the adoption of ASU 2014-09|\n|Net revenue(1)|$25,282,320|$24,864,754|\n|Cost of revenue(2)|$23,368,919|$23,057,603|\n|Operating income|$701,356|$595,105|\n|Income tax expense|$161,230|$164,054|\n|Net income|$289,474|$180,399|\n The following table presents the effect of the adoption of the new revenue guidance on the Consolidated Statement of Operations for the fiscal year ended August 31, 2019 (in thousands): (1) Differences primarily relate to the timing of revenue recognition for over-time customers and to the recovery of fulfillment costs. (2) Differences primarily relate to the timing of cost recognition for over-time customers and the recognition of fulfillment costs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Fair value of plan assets from 2018 to 2019 be if the amount in 2019 was $13,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-600", + "paragraphs": [ + "\n||Fiscal year-end||\n||2019|2018|\n|Projected benefit obligation|$60,437|$51,499|\n|Accumulated benefit obligation|55,941|47,713|\n|Fair value of plan assets|12,997|12,486|\n 14. DEFINED BENEFIT PLANS (Continued) The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Allowance for doubtful accounts between 2018 and 2019 if the Allowance for doubtful accounts in 2019 was -$1,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-601", + "paragraphs": [ + "\n||June 30,\n2019|June 30,\n2018|\n|Accounts receivable |$201,365|$225,167|\n|Allowance for doubtful accounts|(1,054)|(1,478)|\n|Allowance for product returns|(25,897)|(11,266)|\n|Accounts receivable, net |$174,414|$212,423|\n Accounts Receivable The following is a summary of Accounts receivable (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average Senior secured term loan for 2018 and 2019 if the value in 2019 decreases by $10,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-602", + "paragraphs": [ + "\n||December 27, 2019 |December 28, 2018|\n|Senior secured term loan|$238,129|$239,745|\n|Convertible senior notes |150,000|\u2014|\n|Convertible unsecured note |4,000|\u2014|\n|Finance lease and other financing obligations|3,905|193|\n|Asset-based loan facility |\u2014|44,185|\n|Deferred finance fees and original issue discount |(9,207)|(5,893)|\n|Total debt obligations|386,827|278,230|\n|Less: current installments |(721)|(61)|\n|Total debt obligations excluding current installments|$386,106|$278,169|\n Note 9 \u2013 Debt Obligations Debt obligations as of December 27, 2019 and December 28, 2018 consisted of the following: Senior Secured Term Loan Credit Facility On June 22, 2016, the Company refinanced its debt structure by entering into a credit agreement (the \u201cTerm Loan Credit Agreement\u201d) with a group of lenders for which Jefferies Finance LLC acts as administrative agent and collateral agent. The Term Loan Credit Agreement provides for a senior secured term loan B facility (the \u201cTerm Loan Facility\u201d) in an aggregate amount of $305,000 (the loans outstanding under the Term Loan Facility, the \u201cTerm Loans\u201d) maturing on June 22, 2022. Additionally, the Term Loan Facility includes an accordion which permits the Company to request that the lenders extend additional Term Loans in an aggregate principal amount of up to $50,000 (less the aggregate amount of certain indebtedness incurred to finance acquisitions) plus an unlimited amount subject to the Company\u2019s Total Leverage Ratio not exceeding 4.90:1.00 on a pro forma basis. Borrowings were used to repay the Company\u2019s senior secured notes, as well as the prior term loan and revolving credit facility. Remaining funds were used for capital expenditures, permitted acquisitions, working capital and general corporate purposes of the Company. On December 13, 2017, the Company completed a repricing of the Term Loan Facility to reduce Applicable Rate (as defined in the Term Loan Credit Agreement) from 475 basis points to 400 basis points over the London Inter-bank Offered Rate (\u201cLIBOR\u201d). In connection with the repricing, the Company paid debt financing costs of $761 which were capitalized as deferred financing charges. On July 6, 2018, the Company made a $47,100 prepayment and is no longer required to make quarterly amortization payments on the Term Loans. On November 16, 2018, the Company completed a repricing of the Term Loan Facility to reduce the Applicable Rate from 400 basis points to 350 basis points over LIBOR. In connection with the repricing, the Company paid debt financing costs of $626 which were capitalized as deferred financing charges. The Company wrote off unamortized deferred financing fees of $1,081 as a result of this repricing. The interest charged on the Term Loans, will be equal to a spread plus, at the Company\u2019s option, either the Base Rate (as defined in the Term Loan Credit Agreement) or LIBOR for one, two, three, six or (if consented to by the lenders) twelve-month interest periods chosen by the Company. The interest rate on the Term Loans at December 27, 2019 was 5.2%. The Term Loan Facility contains customary affirmative covenants, negative covenants (including restrictions, subject to customary exceptions, on incurring debt or liens, paying dividends, repaying payment subordinated and junior lien debt, disposing assets, and making investments and acquisitions), and events of default for a term loan B facility of this type, as more particularly described in the Term Loan Credit Agreement. As of December 27, 2019, the Company was in compliance with all debt covenants under the Term Loan Credit Agreement. Asset-Based Loan Facility On June 29, 2018, the Company entered into a credit agreement (the \u201cABL Credit Agreement\u201d) with a group of lenders for which BMO Harris Bank, N.A. acts as administrative agent. The ABL Credit Agreement provides for an asset-based loan facility (the \u201cABL\u201d) in the aggregate amount of up to $150,000. Borrowings under the ABL will be used, and are expected to be used, for capital expenditures, permitted acquisitions, working capital and general corporate purposes of the Company. Availability under the ABL will be limited to a borrowing base equal to the lesser of: (i) the aggregate amount of commitments or (ii) the sum of specified percentages of eligible receivables and eligible inventory, minus certain availability reserves. The co-borrowers under the ABL are entitled on one or more occasions, subject to the satisfaction of certain conditions, to request an increase in the commitments under the ABL in an aggregate principal amount of up to $25,000. The ABL matures on the earlier of June 29, 2023 and 90 days prior to the maturity date of the Company\u2019s Term Loan Facility. The interest rate charged on borrowing under the ABL is equal to a spread plus, at the Company\u2019s option, either the Base Rate (as defined in the ABL Credit Agreement) or LIBOR (except for swingline loans) for one, two, three, six or (if consented to by the lenders) twelve-month, interest periods chosen by the Company. The Company will pay certain recurring fees with respect to the ABL, including fees on unused lender commitments. The ABL Credit Agreement contains customary affirmative covenants, negative covenants and events of default as more particularly described in the ABL Credit Agreement. The Company is required to comply with a minimum consolidated fixed charge coverage ratio of 1:1 if the amount of availability under the ABL falls below $10,000 or 10% of the borrowing base. The Company incurred transaction costs of $877 which were capitalized as deferred financing fees to be amortized over the term of the ABL. On July 6, 2018, the Company borrowed $47,100 under the ABL and made an equivalent prepayment on its Term Loans. On November 22, 2019, the Company fully paid all borrowings outstanding under the ABL and there was no balance outstanding as of December 27, 2019. The weighted average interest rate on our ABL borrowings was approximately 3.7% during fiscal 2019. As of December 27, 2019, the Company was in compliance with all debt covenants and the Company had reserved $16,641 of the ABL for the issuance of letters of credit. As of December 27, 2019, funds totaling $133,359 were available for borrowing under the ABL. Convertible Senior Notes On November 22, 2019, the Company issued $150,000 aggregate principal amount of 1.875% Convertible Senior Notes (the \u201cSenior Notes\u201d). The Senior Notes were issued pursuant to an indenture, dated as of November 22, 2019 (the \u201cIndenture\u201d), between the Company and The Bank of New York Mellon Trust Company, N.A., as trustee. Approximately $43,225 of the net proceeds were used to repay all outstanding borrowings under the ABL and the Company intends to use the remainder for working capital and general corporate purposes, which may include future acquisitions. The Senior Notes bear interest of 1.875% per annum payable semiannually in arrears on June 1 and December 1 of each year, beginning on June 1, 2020. At any time before the close of business on the scheduled trading day immediately before the maturity date, the Senior Notes will be convertible at the option of holders into shares of the Company\u2019s common stock, together with cash in lieu of any fractional share, at an initial conversion price of approximately $44.20 per share. The conversion price is subject to adjustments upon the occurrence of certain events. The Senior Notes will mature on December 1, 2024, unless earlier converted or repurchased in accordance with their terms. The Company may not redeem the Senior Notes at its option prior to maturity. In addition, if the Company undergoes a fundamental change, as described in the Indenture, holders may require the Company to repurchase for cash all or part of their Senior Notes at a repurchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest up to, but excluding, the required repurchase date. The Company incurred transaction costs of approximately $5,082 which were capitalized as deferred financing fees to be amortized over the term of the Senior Notes. Convertible Unsecured Note On February 25, 2019, the Company issued a $4,000 convertible unsecured note (the \u201cUnsecured Note\u201d), maturing on June 29, 2023, to Bassian Farms, Inc. (the \u201cHolder\u201d) as partial consideration in the Bassian acquisition. The interest rate charged on the Unsecured Note is 4.5% per annum and increases to 5.0% after the two-year anniversary of the closing date. The Company may, in certain instances beginning eighteen months after issuance of the Unsecured Note, redeem the Unsecured Note in whole or in part for cash or convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price of $43.93 per share. After the two-year anniversary of the closing date, the Holder may convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price. Upon a change of control event, the Holder may convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price or redeem the Unsecured Note for cash.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average adjusted EBITDA in 2018 and 2017 be if the amount in 2018 was $25 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-603", + "paragraphs": [ + "\n||Fiscal 2018|Fiscal 2017|% Change|\n|||(in millions)||\n|Sales|$ 207.0|$ 168.9|23 %|\n|Operating loss|(0.1)|(9.3)|(99)|\n|Adjusted EBITDA|26.2|14.4|82|\n Cubic Mission Solutions Sales: CMS sales increased 23% to $207.0 million in fiscal 2018 compared to $168.9 million in 2017. The increase in sales was primarily due to increased orders and shipments of expeditionary satellite communications products, tactical networking products, and Command and Control, Intelligence, Surveillance and Reconnaissance (C2ISR) products and services. Businesses acquired during fiscal years 2018 and 2017 whose operations are included in our CMS operating segment had sales of $5.6 million and $1.5 million for fiscal years 2018 and 2017, respectively. Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CMS results amounted to $20.8 million in 2018 and $23.6 million in 2017. The $2.8 million decrease in amortization expense is related to purchased intangible assets that are amortized based upon accelerated methods. Operating Income: CMS had an operating loss of $0.1 million in 2018 compared to $9.3 million in 2017. CMS realized increased profits from expeditionary satellite communications products, tactical networking products, and C2ISR products and services. As mentioned above, amortization of purchased intangibles decreased to $20.8 million in 2018 compared to $23.6 million in 2017. CMS increased R&D expenditures between 2017 and 2018 by $10.8 million, primarily driven by development of new antenna technologies. Businesses acquired by CMS in fiscal years 2018 and 2017 incurred operating losses of $4.7 million in fiscal 2018 compared to $2.9 million in fiscal 2017. Included in the operating loss incurred by acquired businesses are acquisition transaction costs of $1.6 million and $1.8 million incurred in fiscal years 2018 and 2017, respectively. Adjusted EBITDA: CMS Adjusted EBITDA increased 82% to $26.2 million in 2018 compared to $14.4 million in 2017.\nThe increase in CMS Adjusted EBITDA was primarily due to the same items described in the operating income section\nabove, excluding the changes in amortization expense and acquisition transaction costs discussed above as such items are\nexcluded from Adjusted EBITDA.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the balance before adjustment for Retained earnings and Other accrued liabilities if the balance for Retained earnings was $500,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-604", + "paragraphs": [ + "\n||September 28, 2019\nAs Reported|Adjustments due to Topic 606|September 28, 2019\nAs Adjusted - Without\nAdoption of Topic 606|\n|ASSETS||||\n| Contract assets|$90,841|$90,841|$\u2014|\n|Inventories|700,938|(81,895)|782,833|\n|LIABILITIES AND SHAREHOLDERS' EQUITY||||\n|Other accrued liabilities|$106,461|$(375)|$106,836|\n|Retained earnings|1,178,677|9,321|1,169,356|\n 15. Revenue from Contracts with Customers Impact of Adopting Topic 606 The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in gross profit between 2018 and 2019 be if gross profit was $400,000 thousand in 2018 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-605", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|||(dollars in thousands)||\n|Cost of revenue|$149,215|$144,349|$142,867|\n|Gross profit|$427,308|$393,542|$339,118|\n|Gross margin|74.1%|73.2%|70.4%|\n Cost of Revenue, Gross Profit, and Gross Margin Cost of revenue increased $4.9 million, or 3%, in 2019 as compared to 2018. The increase in cost of revenue was primarily due to $12.1 million in increased personnel expenses, stock-based compensation, and overhead costs, $3.9 million in increased content costs, $3.6 million in increased amortization of acquired intangible assets, and $1.6 million in increased capitalized software amortization. These increased costs were partially offset by $16.4 million in decreased external implementation professional service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin. Cost of revenue increased $1.5 million, or 1%, in 2018 as compared to 2017. The increase in cost of revenue was primarily due to $6.0 million in increased capitalized software amortization and $4.5 million in increased content costs. These increased costs were partially offset by $6.6 million in decreased amortization of acquired intangible assets and $2.9 million in external implementation service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2018 average sales of goods and services to associates if 2017 sales of goods and services to associates was 35 \u20acm? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-606", + "paragraphs": [ + "\n||2019|2018|2017|\n||\u20acm|\u20acm|\u20acm|\n|Sales of goods and services to associates|27|19|37|\n|Purchase of goods and services from associates|3|1|90|\n|Sales of goods and services to joint arrangements|242|194|19|\n|Purchase of goods and services from joint arrangements|192|199|183|\n|Net interest income receivable from joint arrangements1|96|120|87|\n|Trade balances owed:||||\n|by associates|1|4|\u2013|\n|to associates|3|2|1|\n|by joint arrangements|193|107|158|\n|to joint arrangements|25|28|15|\n|Other balances owed by joint arrangements1|997|1,328|1,209|\n|Other balances owed to joint arrangements1|169|150|127|\n 29. Related party transactions The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 \u201cInvestments in associates and joint arrangements\u201d, note 24 \u201cPost employment benefits\u201d and note 22 \u201cDirectors and key management compensation\u201d). Transactions with joint arrangements and associates Related party transactions with the Group\u2019s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements. No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below. Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates. Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the amount of Software between 2018 and 2019 if the amount of software in 2018 was $20,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-607", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Furniture|$2,907|$2,813|\n|Leasehold improvements|4,902|4,171|\n|Computer hardware|2,494|2,923|\n|Software|20,126|8,344|\n|Total property, equipment and software, at cost|30,429|18,251|\n|Less: accumulated depreciation|(5,701)|(5,462)|\n|Less: accumulated amortization|(6,419)|(2,557)|\n|Total property, equipment and software, net|$18,309|$10,232|\n GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2014 (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 6. Property, Equipment and Software Property, equipment and software were as follows as of the dates indicated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If general and administrative Share-based Compensation in 2019 was 3,000 thousands, what would be the average general and administrative Share-based Compensation for 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-608", + "paragraphs": [ + "\n|||Year ended March 31,||\n|(In thousands)|2019|2018|2017|\n|Product development|$1,478|$1,306|$1,545|\n|Sales and marketing|469|371|360|\n|General and administrative|2,429|3,011|522|\n|Total share-based compensation expense|$4,376|$4,688|$2,427|\n 14. Share-based Compensation We may grant non-qualified stock options, incentive stock options, SSARs, restricted shares, and restricted share units under our shareholder-approved 2016 Stock Incentive Plan (the 2016 Plan) for up to 2.0 million common shares, plus 957,575 common shares, the number of shares that were remaining for grant under the 2011 Stock Incentive Plan (the 2011 Plan) as of the effective date of the 2016 Plan, plus the number of shares remaining for grant under the 2011 Plan that are forfeited, settled in cash, canceled or expired. The maximum aggregate number of restricted shares or restricted share units that may be granted under the 2016 Plan is 1.25 million. We may distribute authorized but unissued shares or treasury shares to satisfy share option and appreciation right exercises or restricted share and performance share awards. For stock options and SSARs, the exercise price must be set at least equal to the closing market price of our common shares on the date of grant. For stock options and SSARs, the exercise price must be stock options and SSARs. The maximum term of stock option and SSAR awards is seven years from the date of grant. Stock option and SSARs awards vest over a period established by the Compensation Committee of the Board of Directors. SSARs may be granted in conjunction with, or independently from, stock option grants. SSARs granted in connection with a stock option are exercisable only to the extent that the stock option to which it relates is exercisable and the SSARs terminate upon the termination or exercise of the related stock option grants. Restricted shares and restricted share units, whether time-vested or performance-based, may be issued at no cost or at a purchase price that may be below their fair market value, but are subject to forfeiture and restrictions on their sale or other transfer. Performance-based awards may be conditioned upon the attainment of specified performance objectives and other conditions, restrictions, and contingencies. Restricted shares and restricted share units have the right to receive dividends, or dividend equivalents in the case of restricted share units, if any, upon vesting, subject to the same forfeiture provisions that apply to the underlying awards. Subject to certain exceptions set forth in the 2016 Plan, for awards to employees, no performance-based restricted shares or restricted share units shall be based on a restriction period of less than one year, and any time-based restricted shares or restricted share units shall have a minimum restriction period of three years. We record compensation expense related to stock options, stock-settled stock appreciation rights, restricted shares, and performance shares granted to certain employees and non-employee directors based on the fair value of the awards on the grant date. The fair value of restricted share and performance share awards is based on the closing price of our common shares on the grant date. The fair value of stock option and stock-settled appreciation right awards is estimated on the grant date using the Black-Scholes-Merton option pricing model, which includes assumptions regarding the risk-free interest rate, dividend yield, life of the award, and the volatility of our common shares. The following table summarizes the share-based compensation expense for options, SSARs, restricted and performance awards included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in revenues reported as long-term between 2018 and 2019 if revenues reported in long-term were $2,000 million in 2019 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-609", + "paragraphs": [ + "\n||April 26, 2019|April 27, 2018|\n|Deferred product revenue|$ 84|$ 107|\n|Deferred services revenue|3,502|3,134|\n|Financed unearned services revenue|82|122|\n|Total|$ 3,668|$ 3,363|\n|Reported as:|||\n|Short-term|$ 1,825|$ 1,712|\n|Long-term|1,843|1,651|\n|Total|$ 3,668|$ 3,363|\n Deferred revenue and financed unearned services revenue (in millions): The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions): Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 \u2013 Commitments and Contingencies for additional information related to these arrangements\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the Operating income between the third and fourth quarter if the operating income in the fourth quarter was $300 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-610", + "paragraphs": [ + "\n|Fiscal 2019|First Quarter|Second Quarter|Third Quarter|Fourth Quarter|Total|\n|Net sales|$1,212.5|$1,432.5|$1,374.7|$1,329.8|$5,349.5|\n|Gross profit|$642.0|$689.3|$779.6|$820.5|$2,931.3|\n|Operating income|$132.3|$102.7|$194.7|$284.6|$714.3|\n|Net income from continuing operations|$35.7|$96.3|$49.2|$174.7|$355.9|\n|Diluted net income per common share|$0.14|$0.38|$0.20|$0.70|$1.42|\n Note 21. Quarterly Results (Unaudited) The following table presents the Company's selected unaudited quarterly operating results for the eight quarters ended March 31, 2019. The Company believes that all adjustments of a normal recurring nature have been made to present fairly the related quarterly results (in millions, except per share amounts). Amounts may not add to the total due to rounding: Refer to Note 11, Income Taxes, for an explanation of the one-time transition tax recognized in the third quarter of fiscal 2018. Refer to Note 4, Special Charges and Other, Net, for an explanation of the special charges included in operating income in fiscal 2019 and fiscal 2018. Refer to Note 12, Debt and Credit Facility, for an explanation of the loss on settlement of debt included in other (loss) income, net of $4.1 million during the second quarter, $0.2 million during the third quarter, and $8.3 million during the fourth quarter of fiscal 2019 and $13.8 million and $2.1 million for the first quarter and third quarter of fiscal 2018, respectively. Refer to Note 5, Investments, for an explanation of the impairment recognized on available-for-sale securities in the fourth quarter of fiscal 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between current and non-current assets in 2018 if current assets was $600,000,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-611", + "paragraphs": [ + "\n||30 June 2019|30 June 2018|\n||$'000|$'000|\n|Current assets|447,698|464,222|\n|Non-current assets|1,121,500|771,702|\n|TOTAL ASSETS|1,569,198|1,235,924|\n|Current liabilities|63,382|36,484|\n|Non-current liabilities|886,979|305,463|\n|TOTAL LIABILITIES|950,361|341,947|\n|NET ASSETS|618,837|893,977|\n|Shareholders' equity|||\n|Contributed equity|905,117|904,247|\n|Reserves|6,285|6,005|\n|Retained earnings|(292,565)|(16,275)|\n|TOTAL EQUITY|618,837|893,977|\n|Profit/(loss) for the year after tax|(266,311)|6,639|\n|Total comprehensive income/(loss) for the year|(261,657)|6,639|\n 28 Parent entity financial information The individual financial statements for the parent entity show the following aggregate amounts: NEXTDC Limited acquired Asia Pacific Data Centre (\u201cAPDC\u201d) on 18 October 2018 (refer to note 26). Following acquisition, the entities comprising APDC were subsequently wound up, and the underlying properties were transferred to a new entity established by NEXTDC - NEXTDC Holdings Trust No. 1 (refer to note 27). This resulted in the above loss in the parent entity on derecognition of its investment in APDC, while a corresponding gain was recorded in NEXTDC Holdings Trust No. 1 on transfer of the properties. (a) Reserves Due to the requirements of accounting standards, the loan provided by NEXTDC Limited (parent entity) to NEXTDC Share Plan Pty Ltd requires the loan in respect of the loan funded share plan to be recorded as an issue of treasury shares and a corresponding debit to equity (treasury share reserve). (b) Guarantees entered into by the parent entity in relation to the debts of its subsidiaries As at 30 June 2019, NEXTDC Limited did not have any guarantees in relation to the debts of subsidiaries. (c) Contingent liabilities of NEXTDC Limited (parent entity) The parent entity did not have any contingent liabilities as at 30 June 2019 or 30 June 2018. For information about guarantees given by the parent entity, please see above. (d) Contractual commitments by NEXTDC for the acquisition of property, plant and equipment Contractual commitments detailed in Note 17 relate to NEXTDC Limited as parent entity. (e) Determining the parent entity financial information The financial information for the parent entity has been prepared on the same basis as the consolidated financial statements, except as set out below. (i) Tax consolidation legislation NEXTDC Limited and its wholly-owned Australian controlled entities have implemented the tax consolidation legislation. The head entity, NEXTDC Limited, and the controlled entities in the tax consolidated Group account for their own current and deferred tax amounts. These tax amounts are measured as if each entity in the tax consolidated Group continues to be a stand-alone taxpayer in its own right. In addition to its own current and deferred tax amounts, NEXTDC Limited also recognises the current tax liabilities (or assets) and the deferred tax assets arising from unused tax losses and unused tax credits assumed from controlled entities in the tax consolidated Group. The entities have also entered into a tax funding agreement under which the wholly-owned entities fully compensate NEXTDC Limited for any current tax payable assumed and are compensated by NEXTDC Limited for any current tax receivable and deferred tax assets relating to unused tax losses or unused tax credits that are transferred to NEXTDC Limited under the tax consolidation legislation. The funding amounts are determined by reference to the amounts recognised in the wholly-owned entities\u2019 financial statements. The amounts receivable/payable under the tax funding agreement are due upon receipt of the funding advice from the head entity, which is issued as soon as practicable after the end of each financial year. The head entity may also require payment of interim funding amounts to assist with its obligations to pay tax instalments. Assets or liabilities arising under tax funding agreements with the tax consolidated entities are recognised as current amounts receivable from or payable to other entities in the Group. Any difference between the amounts assumed and amounts receivable or payable under the tax funding agreement are recognised as a contribution to (or distribution from) wholly-owned tax consolidated entities. (ii) Investments in subsidiaries, associates and joint venture entities Investments in subsidiaries are accounted for at cost in the financial statements of NEXTDC Limited.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average net cash used in by investing activities for fiscal years 2017-2019 if the value in 2019 was $(500,000) thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-612", + "paragraphs": [ + "\n|||Fiscal Year Ended June 30,||\n||2019|2018|2017|\n|||(U.S. $ in thousands)||\n|Net cash provided by operating activities|$466,342|$311,456|199,381|\n|Net cash used in by investing activities|(604,198)|(51,696)|(224,573)|\n|Net cash (used in) provided by financing activities|(3,187)|906,789|9,438|\n|Effect of exchange rate changes on cash and cash equivalents|(855)|(630)|465|\n|Net (decrease) increase in cash and cash equivalents|$(141,898)|$1,165,919|$(15,289)|\n B. Liquidity and Capital Resources As of June 30, 2019, we had cash and cash equivalents totaling $1.3 billion, short-term investments totaling $445.0 million and trade receivables totaling $82.5 million. Since our inception, we have primarily financed our operations through cash flows generated by operations. Our cash flows from operating activities, investing activities, and financing activities for the fiscal years ended 2019, 2018 and 2017 were as follows: We believe that our existing cash and cash equivalents, together with cash generated from operations, will be sufficient to meet our anticipated cash needs for at least the next 12 months. Our future capital requirements will depend on many factors including our growth rate, the timing and extent of spend on research and development efforts, employee headcount, marketing and sales activities, acquisitions of additional businesses and technologies, the timing and extent of exchange of the Notes for payments of cash, the introduction of new software and services offerings, enhancements to our existing software and services offerings and the continued market acceptance of our products. Cash provided by operating activities has historically been affected by the amount of net income (loss) adjusted for non-cash expense items such as non-coupon impact related to the Notes and capped calls, depreciation and amortization and expense associated with share-based awards, the timing of employee-related costs such as bonus payments, collections from our customers, which is our largest source of operating cash flows, and changes in other working capital accounts. Accounts impacting working capital consist of trade receivables, prepaid expenses and other current assets, current derivative assets, trade and other payables, provisions, current derivative liabilities, current portion of our Notes and other current liabilities. Our working capital may be impacted by various factors in future periods, such as billings to customers for subscriptions, licenses and maintenance services and the subsequent collection of those billings or the amount and timing of certain expenditures. Net cash provided by operating activities was $466.3 million for the fiscal year ended June 30, 2019, as a result of $605.6 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $533.9 million, depreciation and amortization of $70.2 million, share-based payment expense of $257.8 million and debt discount and issuance cost amortization of $33.9 million. The net increase of $169.0 million from our operating assets and liabilities was primarily attributable to a $122.5 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts and a $75.6 million increase in trade and other payables, provisions and other non-current liabilities, offset by a $30.2 million increase in trade receivables. Net cash provided by operating activities was also impacted by tax refunds received, net of income tax paid of $7.0 million. Net cash provided by operating activities was $311.5 million for the fiscal year ended June 30, 2018, as a result of $58.1 million in loss before income tax expense adjusted by non-cash charges including the loss of marking to fair value of the embedded exchange feature of the Notes and related capped call transactions of $12.4 million, depreciation and amortization of $79.4 million, share-based payment expense of $162.9 million and debt discount and issuance cost amortization of $7.5 million. The net increase of $113.1 million from our operating assets and liabilities was primarily attributable to a $97.7 million increase in our deferred revenue as a result of increased sales of subscriptions and renewals of maintenance contracts, a $43.5 million increase in trade and other payables, provisions and other noncurrent liabilities, offset by a $19.6 million increase in trade receivables and a $8.4 million increase in prepaid expenses and other current and non-current assets. Net cash provided by operating activities was also impacted by income taxes paid, net of refunds, of $4.2 million. Net cash used in investing activities during the fiscal year ended June 30, 2019 was $604.2 million. This was primarily related to cash paid for business combinations, net of cash acquired, totaling $418.6 million, purchases of investments totaling $648.0 million and purchases of property and equipment totaling $44.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $485.0 million and proceeds from sales of investments of $20.5 million. Net cash used in investing activities during the fiscal year ended June 30, 2018 was $51.7 million. This was primarily related to purchases of investments totaling $347.8 million and purchases of property and equipment totaling $30.2 million to support the growth of our business, including hardware, equipment and leasehold improvements, offset by cash received from the maturing of investments which totaled $206.1 million and proceeds from sales of investments of $123.9 million. Net cash used in financing activities for the fiscal year ended June 30, 2019 was $3.2 million and was primarily related to coupon interest payments on the Notes of $6.3 million, offset by proceeds from exercises of employee share options of $3.5 million. Net cash provided by financing activities for the fiscal year ended June 30, 2018 was $906.8 million and was primarily related to proceeds from the issuance of our Notes of $990.5 million offset by the purchase of the capped calls for $87.7 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What was the % change in net income available for common shareholders from 2018 to 2019, if the net income available for common shareholders in 2019 was $25,240 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-613", + "paragraphs": [ + "\n|(In millions, except earnings per share)||||\n|Year Ended June 30,|2019|2018|2017|\n|Net income available for common shareholders (A)|$ 39,240|$ 16,571|$ 25,489|\n|Weighted average outstanding shares of common stock (B)|7,673|7,700|7,746|\n|Dilutive effect of stock-based awards|80|94|86|\n|Common stock and common stock equivalents (C)|7,753|7,794|7,832|\n|Earnings Per Share||||\n|Basic (A/B)|$ 5.11|$ 2.15|$ 3.29|\n|Diluted (A/C)|$ 5.06|$ 2.13|$ 3.25|\n NOTE 2 \u2014 EARNINGS PER SHARE Basic earnings per share (\u201cEPS\u201d) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards. The components of basic and diluted EPS were as follows: Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in liquidity in 2019 from 2018 be if the amount in 2019 was $250.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-614", + "paragraphs": [ + "\n|USDm|2019|2018|2017|\n|Cash and cash equivalents, including restricted cash|72.5|127.4|134.2|\n|Undrawn credit facilities|173.1|278.7|270.7|\n|Liquidity|245.6|406.1|404.9|\n ALTERNATIVE PERFORMANCE MEASURES \u2013 continued Liquidity: TORM defines liquidity as available cash, comprising cash and cash equivalents, including restricted cash, as well as undrawn credit facilities. TORM finds the APM important as the liquidity expresses TORM\u2019s financial position, ability to meet current liabilities and cash buffer. Furthermore, it expresses TORM\u2019s ability to act and invest when possibilities occur.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in sales in 2019 be if the amount in 2018 was $208.9 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-615", + "paragraphs": [ + "\n||Fiscal 2018|Fiscal 2017|% Change|\n|||(in millions)||\n|Sales|$ 207.0|$ 168.9|23 %|\n|Operating loss|(0.1)|(9.3)|(99)|\n|Adjusted EBITDA|26.2|14.4|82|\n Cubic Mission Solutions Sales: CMS sales increased 23% to $207.0 million in fiscal 2018 compared to $168.9 million in 2017. The increase in sales was primarily due to increased orders and shipments of expeditionary satellite communications products, tactical networking products, and Command and Control, Intelligence, Surveillance and Reconnaissance (C2ISR) products and services. Businesses acquired during fiscal years 2018 and 2017 whose operations are included in our CMS operating segment had sales of $5.6 million and $1.5 million for fiscal years 2018 and 2017, respectively. Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CMS results amounted to $20.8 million in 2018 and $23.6 million in 2017. The $2.8 million decrease in amortization expense is related to purchased intangible assets that are amortized based upon accelerated methods. Operating Income: CMS had an operating loss of $0.1 million in 2018 compared to $9.3 million in 2017. CMS realized increased profits from expeditionary satellite communications products, tactical networking products, and C2ISR products and services. As mentioned above, amortization of purchased intangibles decreased to $20.8 million in 2018 compared to $23.6 million in 2017. CMS increased R&D expenditures between 2017 and 2018 by $10.8 million, primarily driven by development of new antenna technologies. Businesses acquired by CMS in fiscal years 2018 and 2017 incurred operating losses of $4.7 million in fiscal 2018 compared to $2.9 million in fiscal 2017. Included in the operating loss incurred by acquired businesses are acquisition transaction costs of $1.6 million and $1.8 million incurred in fiscal years 2018 and 2017, respectively. Adjusted EBITDA: CMS Adjusted EBITDA increased 82% to $26.2 million in 2018 compared to $14.4 million in 2017.\nThe increase in CMS Adjusted EBITDA was primarily due to the same items described in the operating income section\nabove, excluding the changes in amortization expense and acquisition transaction costs discussed above as such items are\nexcluded from Adjusted EBITDA.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If 2019 third quarter high was 14.22, what would be the average 2019 third quarter for high and low?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-616", + "paragraphs": [ + "\n|2019|High|Low|\n|Fourth quarter|$21.17|$13.92|\n|Third quarter|$17.02|$13.88|\n|Second quarter|$16.72|$14.72|\n|First quarter|$15.55|$11.78|\n|2018|High|Low|\n|Fourth quarter|$13.00|$10.77|\n|Third quarter|$12.98|$11.30|\n|Second quarter|$12.14|$9.80|\n|First quarter|$10.30|$9.08|\n Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities. Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol \u201cAGYS\u201d. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below. The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record. We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in debt instruments between 2018 and 2019 if the percentage of debt instruments in 2019 is 20.0%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-617", + "paragraphs": [ + "\n||2019|2018|\n||%|%|\n|Equity instruments|53.9|58.5|\n|Debt instruments|18.6|22.5|\n|Real estate|10.8|3.5|\n|Cash and cash equivalents|3.7|3.0|\n|Other|13.0|12.5|\n|Total|100.0|100.0|\n The average duration of the defined benefit obligation at the end of the reporting period is 6.8 years (2018: 6.3 years) which relates wholly to active participants. The plan invests entirely in pooled superannuation trust products where prices are quoted daily. The asset allocation of the plan has been set taking into account the membership profile, the liquidity requirements of the plan, and risk appetite of the Group. The percentage invested in each asset class is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in remuneration from 2018 to 2019 if the remuneration was 7,382 thousand in 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-618", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Remuneration|7,603|7,011|7,536|\n|Short-term benefits|106|136|172|\n|Expense recognized in respect of share-based compensation|1,821|1,992|2,044|\n|Total|9,530|9,139|9,752|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 21. Related Party Transactions (Continued) Compensation of key management personnel The remuneration of directors and key management was as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the average number of people employed by the company in 2019 be if the number in 2019 was 182? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-619", + "paragraphs": [ + "\n||2019|2018|\n||Number|Number|\n|Manufacturing|40|37|\n|Product development|54|50|\n|Selling and marketing|52|45|\n|Administration|32|30|\n||178|162|\n 2. Employees Please refer to the Report on Directors\u2019 remuneration on pages 77 to 101 and note 38 of Notes to the consolidated financial statements on page 161 for disclosures relating to the emoluments, share incentives and long-term incentive interests and pensions of the Directors. The average number of people employed by the Company during the year was:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Wholesale value in 2019 reduced to 1,977 million what would be the revised change? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-620", + "paragraphs": [ + "\n||||(dollars in millions) Increase/ (Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Global Enterprise |$ 10,818|$ 11,201|$ (383)|(3.4)%|\n|Small and Medium Business |11,464|10,752|712|6.6|\n|Public Sector and Other |5,922|5,833|89|1.5|\n|Wholesale |3,239|3,748|(509)|(13.6)|\n|Total Operating Revenues(1) |$ 31,443|$ 31,534|$ (91)|(0.3)|\n|Connections (\u2018000):(2)|||||\n|Wireless retail postpaid connections |25,217|23,492|1,725|7.3|\n|Fios Internet connections |326|307|19|6.2|\n|Fios video connections |77|74|3|4.1|\n|Broadband connections |489|501|(12)|(2.4)|\n|Voice connections |4,959|5,400|(441)|(8.2)|\n|Net Additions in Period (\u2018000):(3)|||||\n|Wireless retail postpaid |1,391|1,397|(6)|(0.4)|\n|Wireless retail postpaid phones |698|625|73|11.7|\n|Churn Rate:|||||\n|Wireless retail postpaid |1.24%|1.19%|||\n|Wireless retail postpaid phones |0.99%|0.98%|||\n Operating Revenues and Selected Operating Statistics (1) Service and other revenues included in our Business segment amounted to approximately $27.9 billion and $28.1 billion for the years ended December 31, 2019 and 2018, respectively. Wireless equipment revenues included in our Business segment amounted to approximately $3.5 billion and $3.4 billion for the years ended December 31, 2019 and 2018, respectively. (2) As of end of period (3) Includes certain adjustments Business revenues decreased $91 million, or 0.3%, during 2019 compared to 2018, primarily due to decreases in Global Enterprise and Wholesale revenues, partially offset by increases in Small and Medium Business and Public Sector and Other revenues. Global Enterprise Global Enterprise offers services to large businesses, which are identified based on their size and volume of business with Verizon, as well as non-U.S. public sector customers. Global Enterprise revenues decreased $383 million, or 3.4%, during 2019 compared to 2018, primarily due to declines in traditional data and voice communication services as a result of competitive price pressures. These revenue decreases were partially offset by increases in wireless service revenue. Small and Medium Business Small and Medium Business offers wireless services and equipment, tailored voice and networking products, Fios services, IP networking, advanced voice solutions, security and managed information technology services to our U.S.-based customers that do not meet the requirements to be categorized as Global Enterprise. Small and Medium Business revenues increased $712 million, or 6.6%, during 2019 compared to 2018, primarily due to an increase in wireless postpaid service revenue of 11.7% as a result of increases in the amount of wireless retail postpaid connections. These increases were further driven by increased wireless equipment revenue resulting from a shift to higher priced units in the mix of wireless devices sold and increases in the number of wireless devices sold, increased revenue related to our wireless device protection package, as well as increased revenue related to Fios services. These revenue increases were partially offset by revenue declines related to the loss of voice and DSL service connections. Small and Medium Business Fios revenues totaled $915 million and increased $110 million, or 13.7%, during 2019 compared to 2018, reflecting the increase in total connections, as well as increased demand for higher broadband speeds. Public Sector and Other Public Sector and Other offers wireless products and services as well as wireline connectivity and managed solutions to U.S. federal, state and local governments and educational institutions. These services include the business services and connectivity similar to\u00a0the products and services offered by Global Enterprise, in each case, with features and pricing designed to address the needs of governments and educational institutions. Public Sector and Other revenues increased $89 million, or 1.5%, during 2019 compared to 2018, driven by increases in networking and wireless postpaid service revenue as a result of an increase in wireless retail postpaid connections. Wholesale Wholesale offers wireline communications services including data, voice, local dial tone and broadband services primarily to local, long distance, and wireless carriers that use our facilities to provide services to their customers. Wholesale revenues decreased $509 million, or 13.6%, during 2019 compared to 2018, primarily due to declines in core data and traditional voice services resulting from the effect of technology substitution and continuing contraction of market rates due to competition.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in net computer software between 2018 and 2019 if net computer software in 2019 was $500 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-621", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Internally developed software|$808.2|$746.0|\n|Purchased software|78.9|60.7|\n|Computer software|887.1|806.7|\n|Accumulated amortization|(481.1)|(401.1)|\n|Computer software, net|$406.0|$405.6|\n (8) Computer Software Computer software, net consists of the following (in millions): In the fourth quarter of 2019, we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services. The software was acquired for $32.0 million, of which software valued at $6.5 million was received as of December 31, 2019 and resulted in non-cash investing activity of $4.8 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the total cost of sales changes to 1,200,000 for year ended 2019, what will the farm production cost be as a percentage of total cost? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-622", + "paragraphs": [ + "\n||Fiscal Year Ended|||Quarter Ended|||\n|(Amounts in thousands)|June 1, 2019|June 2, 2018|Percent Change|June 1, 2019|June 2, 2018|Percent Change|\n|Cost of sales:|||||||\n|Farm production|$ 635,797|$ 603,887|5.3 %|$ 162,142|$ 155,471|4.3%|\n|Processing and packaging|222,765|214,078|4.1%|55,584|53,734|3.4%|\n|Outside egg purchases and other|249,605|287,472|(13.2)%|44,509|81,623|(45.5)%|\n|Total shell eggs|1,108,167|1,105,437|0.2 %|262,235|290,828|(9.8)%|\n|Egg products|29,020|35,551|(18.4)%|5,139|10,743|(52.2)%|\n|Other|1,142|898|27.2%|444|308|44.2%|\n|Total|$1,138,329|$1,141,886|(0.3)%|$267,818|$301,879|(11.3)%|\n|Farm production cost (per dozen produced)|||||||\n|Feed|$0.415|$0.394|5.3%|$0.411|$0.416|(1.2)%|\n|Other|0.319|0.303|5.3%|0.328|0.311|5.5%|\n|Total|$0.734|$0.697|5.3%|$0.739|$0.727|1.7%|\n|Outside egg purchases (average cost per dozen)|$1.26|$1.45|(13.1)%|$1.05|$1.82|(42.3)%|\n|Dozen produced|876,705|873,307|0.4%|222,625|215,729|3.2%|\n|Dozen sold|1,038,900|1,037,713|0.1%|254,772|251,955|1.1%|\n COST OF SALES Cost of sales consists of costs directly related to producing, processing and packing shell eggs, purchases of shell eggs\nfrom outside producers, processing and packing of liquid and frozen egg products and other non-egg costs. Farm\nproduction costs are those costs incurred at the egg production facility, including feed, facility, hen amortization, and\nother related farm production costs. The following table presents the key variables affecting our cost of sales: Cost of sales for the fiscal year ended June 1, 2019 was $1,138.3 million, a decrease of $3.6 million, or 0.3%, compared to $1,141.9 million for fiscal 2018. Comparing fiscal 2019 to fiscal 2018, average cost per dozen purchased from outside shell egg producers decreased while cost of feed ingredients and dozens produced increased. For the 2019 fiscal year we produced 84.4% of the eggs sold by us, as compared to 84.2% for the previous year. Feed cost for fiscal 2019 was $0.415 per dozen, compared to $0.394 per dozen for the prior fiscal year, an increase of 5.3%. The increase in feed costs was primarily related to less favorable crop conditions in the south central U. S., which resulted in higher ingredient prices at some of our larger feed mill operations. The increase in feed cost per dozen resulted in an increase in cost of sales of $18.4 million for fiscal 2019 compared with fiscal 2018. For the thirteen weeks ended June 1, 2019, compared to the thirteen weeks ended June 2, 2018, cost of sales decreased $34.1 million, or 11.3%, from $301.9 million in the fourth quarter of fiscal 2018, to $267.8 million in the fourth quarter of fiscal 2019. Average cost per dozen purchased from outside shell egg producers decreased 42.3% due to significantly lower egg selling prices in the quarter. Feed cost per dozen for the fourth quarter of fiscal 2019 was $0.411, compared to $0.416 for the same quarter of fiscal 2018, a decrease of 1.2%. Gross profit, as a percentage of net sales, was 16.4% for fiscal 2019, compared to 24.0% for fiscal 2018. The decrease resulted primarily from lower selling prices for non-specialty eggs.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total revenue earned by the company between 2017 to 2019 if the revenue for 2019 is halved and the 2018 revenue is doubled? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-623", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Americas|$89,944|$112,506|$122,893|\n|Japan|59,454|55,205|51,488|\n|Asia Pacific, excluding Japan|35,689|36,897|33,189|\n|EMEA|27,541|27,615|27,859|\n|Total|$212,628|$232,223|$235,429|\n 12. Geographic Information The following table depicts the disaggregation of revenue by geographic region based on the ship to location of our customers and is consistent with how we evaluate our financial performance (in thousands)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Tax Fees in 2019 increased to 48 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-624", + "paragraphs": [ + "\n|Fees (in thousands of U.S. dollars)|2019|2018|\n|Audit Fees (1)|2,723|2,529|\n|Audit-Related Fees (2)|33|59|\n|Tax Fees (3)|23|32|\n|Total|2,779|2,620|\n Item 16C. Principal Accountant Fees and Services Our principal accountant for 2019 and 2018 was KPMG LLP, Chartered Professional Accountants. The following table shows the fees Teekay and our subsidiaries paid or accrued for audit and other services provided by KPMG LLP for 2019 and 2018. (1) Audit fees represent fees for professional services provided in connection with the audits of our consolidated financial statements and effectiveness of internal control over financial reporting, reviews of our quarterly consolidated financial statements and audit services provided in connection with other statutory or regulatory filings for Teekay or our subsidiaries including professional services in connection with the review of our regulatory filings for public offerings of our subsidiaries. Audit fees for 2019 and 2018 include approximately $928,300 and $859,000, respectively, of fees paid to KPMG LLP by Teekay LNG that were approved by the Audit Committee of the Board of Directors of the general partner of Teekay LNG. Audit fees for 2019 and 2018 include approximately $588,200 and $517,000, respectively, of fees paid to KPMG LLP by our subsidiary Teekay Tankers that were approved by the Audit Committee of the Board of Directors of Teekay Tankers. (2) Audit-related fees consisted primarily of accounting consultations, employee benefit plan audits, services related to business acquisitions, divestitures and other attestation services. (3) For 2019 and 2018, tax fees principally included corporate tax compliance fees. The Audit Committee has the authority to pre-approve audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees. Engagements for proposed services either may be separately pre-approved by the Audit Committee or entered into pursuant to detailed pre-approval policies and procedures established by the Audit Committee, as long as the Audit Committee is informed on a timely basis of any engagement entered into on that basis. The Audit Committee separately pre-approved all engagements and fees paid to our principal accountants in 2019 and 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total between 2018 and 2019 if the amount in 2019 was 2,100 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-625", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Balances due (to)/from Golar Partners and its subsidiaries (iii)|(2,708)|4,091|\n|Methane Princess lease security deposit movements (vii)|(2,253)|(2,835)|\n|Total|(4,961)|1,256|\n Receivables (payables): The balances with Golar Partners and subsidiaries as of December 31, 2019 and 2018 consisted of the following: (iii) Interest income on short-term loan, balances due(to)/from Golar Partners and its subsidiaries - Receivables and payables with Golar Partners and its subsidiaries comprise primarily of unpaid management fees and expenses for management, advisory and administrative services, dividends in respect of the Hilli Common Units and other related party arrangements including the Hilli Disposal. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Partners and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. In November 2019, we loaned $15.0 million to Golar Partners, with interest of LIBOR plus 5.0%. The loan was fully repaid, including interest of $0.1 million, in December 2019. (vii) Methane Princess lease security deposit movements - This represents net advances from Golar Partners since its IPO, which correspond with the net release of funds from the security deposits held relating to a lease for the Methane Princess. This is in connection with the Methane Princess tax lease indemnity provided to Golar Partners under the Omnibus Agreement. Accordingly, these amounts will be settled as part of the eventual termination of the Methane Princess lease.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage amount of the number of shares purchased in October if the number of shares purchased in December is 783,213? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-626", + "paragraphs": [ + "\n|Period|Total number of Shares purchased|Average price paid per share|Total number of shares purchased as part of publicly announced plans or programs|Maximum number (or approximate dollar value) of shares that may yet be purchased under the plans or programs|\n|October 1 to October 31|3,646,581 (i)|97.28 (ii)|\u2014|\u2014|\n|November 1 to November 30|1,096,773 (iii)|\u2014 (ii)|\u2014|\u2014|\n|December 1 to December 31|\u2014|\u2014|\u2014|\u2014|\n|Total|4,743,354|97.28 (ii)|\u2014|\u2014|\n Issuer Purchases of Equity Securities (i) Includes 3,416 shares that have been withheld by the Company to satisfy its tax withholding and remittance obligations in connection with the vesting of restricted stock awards. In addition, the Company exercised a pro-rata portion of the 2022 convertible note hedges (described in Note 12, Indebtedness, of the Notes to the Consolidated Financial Statements) to offset the shares of the Company\u2019s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 3,643,165 shares of the Company\u2019s Class A common stock from the counterparties in October of 2018. (ii) Excludes the shares received through the exercise of the note hedges. (iii) The Company exercised a pro-rata portion of the 2022 convertible note hedges to offset the shares of the Company\u2019s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 1,096,773 shares of the Company\u2019s Class A common stock from the counterparties in November of 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If contract assets in 2018 was 15,000 thousands, what would be the percentage increase / (decrease) in the contract assets from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-627", + "paragraphs": [ + "\n||Year Ended December 31,||\n|(In thousands)|2019|2018|\n|Accounts receivable, net|$120,016|$133,136|\n|Contract assets|18,804|12,128|\n|Contract liabilities|50,974|52,966|\n Contract Assets and Liabilities The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers: Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life. We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs. Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively. A receivable is recognized in the period the Company provides goods or services when the Company\u2019s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the fringe benefits tax from 2018 to 2019 be if the amount in 2019 was 300 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-628", + "paragraphs": [ + "\n||CONSOLIDATED|2018|\n||2019 $'000|2018 $\u2019000|\n|Income tax (net of refund)|(2,327)|172|\n|Payroll tax|2,657|3,035|\n|Fringe benefits tax|205|247|\n|Total taxes paid|535|3,454|\n Australian taxes paid summary Tax payments made by iSelect for the 2019 and 2018 financial years are summarised below.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the average amount of contract assets for 2018 and 2019 be if the amount for 2019 is $120 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-629", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||(Dollars in millions)||\n|Customer receivables(1)|$2,194|2,346|\n|Contract liabilities|1,028|860|\n|Contract assets|130|140|\n Customer Receivables and Contract Balances The following table provides balances of customer receivables, contract assets and contract liabilities as of December 31, 2019 and December 31, 2018: (1) Gross customer receivables of $2.3 billion and $2.5 billion, net of allowance for doubtful accounts of $94 million and $132 million, at December 31, 2019 and December 31, 2018, respectively. Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one to five years depending on the service. Contract liabilities are included within deferred revenue in our consolidated balance sheet. During the years ended December 31, 2019 and December 31, 2018, we recognized $630 million and $295 million, respectively, of revenue that was included in contract liabilities as of January 1, 2019 and January 1, 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations for 2019 was $1000(in millions) instead, What is the growth rate of Non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations from year 2018 to year 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-630", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Net earnings from continuing operations|$ 293.7|$ 150.3|$ 62.8|\n|Interest expense, net|184.1|177.9|184.2|\n|Income tax provision|76.6|307.5|330.5|\n|Depreciation and amortization, net of adjustments(1)|184.5|159.0|158.3|\n|Special Items:||||\n|Restructuring charges|41.9|47.8|12.1|\n|Other restructuring associated costs|60.3|15.8|14.3|\n|Foreign currency exchange loss due to highly inflationary economies|4.6|2.5|\u2014|\n|Loss on debt redemption and refinancing activities|16.1|1.9|\u2014|\n|Charges related to acquisition and divestiture activity|14.9|34.2|84.1|\n|Charges related to the Novipax settlement agreement|59.0|\u2014|\u2014|\n|Gain from class-action litigation settlement|\u2014|(14.9)|\u2014|\n|Curtailment related to retained Diversey retirement plans|\u2014|\u2014|(13.5)|\n|Other Special Items(2)|29.1|7.5|0.5|\n|Pre-tax impact of Special Items|225.9|94.8|97.5|\n|Non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations|$ 964.8|$ 889.5|$ 833.3|\n Adjusted EBITDA is defined as Earnings before Interest Expense, Taxes, Depreciation and Amortization, adjusted to exclude the impact of Special Items. Management uses Adjusted EBITDA as one of many measures to assess the performance of the business. Additionally, Adjusted EBITDA is the performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments. Adjusted EBITDA is also a metric used to determine performance in the Company's Annual Incentive Plan. We do not believe there are estimates underlying the calculation of Adjusted EBITDA, other than those inherent in our U.S. GAAP results of operations, which would render the use and presentation of Adjusted EBITDA misleading. While the nature and amount of individual Special Items vary from period to period, we believe our calculation of Adjusted EBITDA is applied consistently to all periods and, in conjunction with other U.S. GAAP and non- U.S. GAAP measures, provides a useful and consistent comparison of our Company's performance to other periods. In our evaluation of Adjusted EBITDA, management assumes that gain/losses related to Special Items may not be reflective of our core operating results. (1) Includes depreciation and amortization adjustments of $(0.8) million and $(2.4) million for the years ended December 31, 2019 and 2018, respectively. (2) Other Special Items for the years ended December 31, 2019 and 2018, primarily included fees related to professional services, mainly legal fees, directly associated with Special Items or events that are considered one-time or infrequent in nature. The Company may also assess performance using Adjusted EBITDA Margin. Adjusted EBITDA Margin is calculated as Adjusted EBITDA divided by net trade sales. We believe that Adjusted EBITDA Margin is one useful measure to assess the profitability of sales made to third parties and the efficiency of our core operations. The following table shows a reconciliation of U.S. GAAP Net Earnings from continuing operations to non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage increase in the deferred tax assets from 2018 to 2019 if the amount in 2019 is now 85,500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-631", + "paragraphs": [ + "\n|Consolidated|||\n||2019|2018|\n||US$000|US$000|\n|Deferred tax asset comprises temporary differences attributable to:|||\n|Amounts recognised in profit or loss:|||\n|Tax losses|2,068|688|\n|Property, plant and equipment|(176)|58|\n|Employee benefits|608|235|\n|Employee entitlements|714|-|\n|Intellectual property|79,260|79,011|\n|Revenue received in advance|633|1,019|\n|Provisions|1,054|328|\n|Foreign currency translation|613|534|\n|Tax credits|17|-|\n|Deferred rent|82|163|\n||84,873|82,036|\n|Amounts recognised in equity:|||\n|Transaction costs on share issue|-|84|\n|Deferred tax asset|84,873|82,120|\n|Amount expected to be recovered within 12 months|26,588|26,995|\n|Amount expected to be recovered after more than 12 months|58,285|55,125|\n|Movements:|||\n|Opening balance|82,120|82,946|\n|Credited/(charged) to profit or loss (note 5)|2,440|(933)|\n|Additions through business combinations (note 28)|314|105|\n|Translation differences|(1)|2|\n|Closing balance|84,873|82,120|\n Note 11. Non-current assets - deferred tax assets Critical accounting judgements, estimates and assumptions Deferred tax assets are recognised for deductible temporary differences only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses. Calculation of future taxable amounts involve the use of assumptions and management judgments. A deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable. The assessment of future taxable amounts involves the use of assumptions and management judgments. The Group has fully recognised a deferred tax asset of $79.3m in relation to assets previously transferred to USA. It is considered probable that there will be future taxable income in the USA to fully realise these temporary differences.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Global Enterprise value in 2019 reduced to 9,185 million what would be the revised change? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-632", + "paragraphs": [ + "\n||||(dollars in millions) Increase/ (Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Global Enterprise |$ 10,818|$ 11,201|$ (383)|(3.4)%|\n|Small and Medium Business |11,464|10,752|712|6.6|\n|Public Sector and Other |5,922|5,833|89|1.5|\n|Wholesale |3,239|3,748|(509)|(13.6)|\n|Total Operating Revenues(1) |$ 31,443|$ 31,534|$ (91)|(0.3)|\n|Connections (\u2018000):(2)|||||\n|Wireless retail postpaid connections |25,217|23,492|1,725|7.3|\n|Fios Internet connections |326|307|19|6.2|\n|Fios video connections |77|74|3|4.1|\n|Broadband connections |489|501|(12)|(2.4)|\n|Voice connections |4,959|5,400|(441)|(8.2)|\n|Net Additions in Period (\u2018000):(3)|||||\n|Wireless retail postpaid |1,391|1,397|(6)|(0.4)|\n|Wireless retail postpaid phones |698|625|73|11.7|\n|Churn Rate:|||||\n|Wireless retail postpaid |1.24%|1.19%|||\n|Wireless retail postpaid phones |0.99%|0.98%|||\n Operating Revenues and Selected Operating Statistics (1) Service and other revenues included in our Business segment amounted to approximately $27.9 billion and $28.1 billion for the years ended December 31, 2019 and 2018, respectively. Wireless equipment revenues included in our Business segment amounted to approximately $3.5 billion and $3.4 billion for the years ended December 31, 2019 and 2018, respectively. (2) As of end of period (3) Includes certain adjustments Business revenues decreased $91 million, or 0.3%, during 2019 compared to 2018, primarily due to decreases in Global Enterprise and Wholesale revenues, partially offset by increases in Small and Medium Business and Public Sector and Other revenues. Global Enterprise Global Enterprise offers services to large businesses, which are identified based on their size and volume of business with Verizon, as well as non-U.S. public sector customers. Global Enterprise revenues decreased $383 million, or 3.4%, during 2019 compared to 2018, primarily due to declines in traditional data and voice communication services as a result of competitive price pressures. These revenue decreases were partially offset by increases in wireless service revenue. Small and Medium Business Small and Medium Business offers wireless services and equipment, tailored voice and networking products, Fios services, IP networking, advanced voice solutions, security and managed information technology services to our U.S.-based customers that do not meet the requirements to be categorized as Global Enterprise. Small and Medium Business revenues increased $712 million, or 6.6%, during 2019 compared to 2018, primarily due to an increase in wireless postpaid service revenue of 11.7% as a result of increases in the amount of wireless retail postpaid connections. These increases were further driven by increased wireless equipment revenue resulting from a shift to higher priced units in the mix of wireless devices sold and increases in the number of wireless devices sold, increased revenue related to our wireless device protection package, as well as increased revenue related to Fios services. These revenue increases were partially offset by revenue declines related to the loss of voice and DSL service connections. Small and Medium Business Fios revenues totaled $915 million and increased $110 million, or 13.7%, during 2019 compared to 2018, reflecting the increase in total connections, as well as increased demand for higher broadband speeds. Public Sector and Other Public Sector and Other offers wireless products and services as well as wireline connectivity and managed solutions to U.S. federal, state and local governments and educational institutions. These services include the business services and connectivity similar to\u00a0the products and services offered by Global Enterprise, in each case, with features and pricing designed to address the needs of governments and educational institutions. Public Sector and Other revenues increased $89 million, or 1.5%, during 2019 compared to 2018, driven by increases in networking and wireless postpaid service revenue as a result of an increase in wireless retail postpaid connections. Wholesale Wholesale offers wireline communications services including data, voice, local dial tone and broadband services primarily to local, long distance, and wireless carriers that use our facilities to provide services to their customers. Wholesale revenues decreased $509 million, or 13.6%, during 2019 compared to 2018, primarily due to declines in core data and traditional voice services resulting from the effect of technology substitution and continuing contraction of market rates due to competition.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the notes receivables in 2018 increased by 1000 thousand, what will be the difference between notes receivables from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-633", + "paragraphs": [ + "\n||2019|2018|\n|Prepaid expenses|$137,927|$90,981|\n|Prepaid income taxes .|47,811|59,319|\n|Indirect tax receivables .|29,908|26,327|\n|Restricted cash|13,697|19,671|\n|Notes receivable (1)|23,873|5,196|\n|Derivative instruments (2) .|1,199|2,364|\n|Other current assets|22,040|39,203|\n|Prepaid expenses and other current assets|$276,455|$243,061|\n Prepaid expenses and other current assets Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands): (1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (\u201cCEC\u201d). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company\u2019s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within \u201cPrepaid expenses and other current assets.\u201d As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within \u201cNotes receivable, affiliate.\u201d (2) See Note 9. \u201cDerivative Financial Instruments\u201d to our consolidated financial statements for discussion of our derivative instruments.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If number of centres in Gold Cost were 6, what would be the sum of centres in Brisbane and Gold Coast?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-634", + "paragraphs": [ + "\n|REGION|NUMBER OF CENTRES|TOTAL NLA|\n|Brisbane|5|25,000|\n|Gold Coast|4|6,500|\n|Sunshine Coast|1|6,500|\n|Central Coast (NSW)|6|20,600|\n|Wollongong|3|12,700|\n|Melbourne|2|8,600|\n|Adelaide|3|15,500|\n|Perth|2|10,800|\n|Auckland (NZ)|3|27,000|\n|Hamilton (NZ)|4|21,600|\n|Rotorua (NZ)|1|5,000|\n|Tauranga (NZ)|1|3,200|\n|Total Acquisitions|35|163,000|\n ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage\u2019s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business. WINE ARK Wine Ark, Australia\u2019s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total remuneration of key management personnel be if the amount in 2019 was $5,506.7 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-635", + "paragraphs": [ + "\n||2019|2018|\n||$000|$000|\n|Short-term employee benefits|3,540.9|3,842.1|\n|Share-based payment|1,982.7|664.6|\n||5,523.6|4,506.7|\n Remuneration of key management personnel The remuneration of the Directors, who are the key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party Disclosures\u2019: No Director received compensation for loss of office (2018 nil). There were gains of $2,010,731 (2018 $852,742) on the exercise of options by key management personnel in 2019. For further details refer to the Report on Directors\u2019 remuneration on pages 77 to 101.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Research expenditures between 2018 and 2019 if Research expenditures in 2018 was $15,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-636", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Post-retirement benefits|$1,100|$1,061|\n|Inventory reserves|708|1,236|\n|Loss carry-forwards|4,724|4,647|\n|Credit carry-forwards|15,964|16,909|\n|Accrued expenses|4,932|5,685|\n|Research expenditures|17,953|16,847|\n|Operating lease liabilities|6,211|\u2014|\n|Stock compensation|2,232|2,142|\n|Foreign exchange loss|1,986|2,245|\n|Other|230|207|\n|Gross deferred tax assets|56,040|50,979|\n|Depreciation and amortization|12,453|11,500|\n|Pensions|13,552|11,736|\n|Operating lease assets|5,963|\u2014|\n|Subsidiaries' unremitted earnings|1,903|1,258|\n|Gross deferred tax liabilities|33,871|24,494|\n|Net deferred tax assets|22,169|26,485|\n|Deferred tax asset valuation allowance|(8,011)|(8,274)|\n|Total net deferred tax assets|$14,158|$18,211|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 \u2014 Income Taxes Significant components of our deferred tax assets and liabilities are as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If cost of revenue in 2019 was 700.0 million, what would be the average cost of revenue for 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-637", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|Increase / (Decrease)|\n|Net revenue|$713.3|$716.4|$(3.1)|\n|Cost of revenue|572.3|600.4|(28.1)|\n|Selling, general and administrative|79.8|66.9|12.9|\n|Depreciation and amortization|15.5|7.4|8.1|\n|Other operating (income) expense|0.6|(0.2)|0.8|\n|Income from operations|45.1|$41.9|$3.2|\n Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). Net revenue: Net revenue from our Construction segment for the year ended December 31, 2019 decreased $3.1 million to $713.3 million from $716.4 million for the year ended December 31, 2018. The decrease was primarily driven by lower revenues from our structural steel fabrication and erection business, which had increased activity in the comparable period on certain large commercial construction projects that are now at or near completion in the current period. This was largely offset by DBMG\u2019s acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018, and from higher revenues from our construction modeling and detailing business as a result of an increase in project work. Cost of revenue: Cost of revenue from our Construction segment for the year ended December 31, 2019 decreased $28.1 million to $572.3 million from $600.4 million for the year ended December 31, 2018. The decrease was primarily driven by the timing of project activity on certain large commercial construction projects that are now at or near completion in the current period. This was partially offset by costs associated with the construction modeling and detailing business as a result of an increase in project work and increases as a result of the acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018. Selling, general and administrative: Selling, general and administrative expenses from our Construction segment for the year ended December 31, 2019 increased $12.9 million to $79.8 million from $66.9 million for the year ended December 31, 2018. The increase was primarily due to headcount-driven increases in salary and benefits and an increase in operating expenses as a result of the acquisition of GrayWolf, which was acquired late in the fourth quarter of 2018. Depreciation and amortization: Depreciation and amortization from our Construction segment for the year ended December 31, 2019 increased $8.1 million to $15.5 million from $7.4 million for the year ended December 31, 2018. The increase was due to amortization of intangibles obtained through the acquisition of GrayWolf and assets placed into service in 2019. Other operating (income) expense: Other operating (income) expense from our Construction segment for the year ended December 31, 2019 decreased by $0.8 million to a loss of $0.6 million from income of $0.2 million for the year ended December 31, 2018. The change was primarily due to the gains and losses on the sale of land and assets in the comparable periods.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the company's change in beginning balance between 2018 and 2019 if the beginning balance for 2019 is increased by $500 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-638", + "paragraphs": [ + "\n||Years Ended December 31,|||\n||2019|2018|2017|\n|Gross unrecognized tax benefits \u2014beginning balance|$4,191|$3,782|$3,360|\n|Increases (decrease) related to tax positions from prior years|(280)|(266)|(151)|\n|Increases related to tax positions taken during current year|530|675|573|\n|Decreases related to tax positions taken during the current year|\u2014|\u2014|\u2014|\n|Gross unrecognized tax benefits \u2014ending balance|$4,441|$4,191|$3,782|\n Uncertain Tax Positions As of December 31, 2019, 2018 and 2017, we had gross unrecognized tax benefits of $4.4 million, $4.2 million\nand $3.8 million, respectively. Accrued interest expense related to unrecognized tax benefits is recognized as part of\nour income tax provision in our consolidated statements of operations and is immaterial for the years ended\nDecember 31, 2019 and 2018. Our policy for classifying interest and penalties associated with unrecognized income\ntax benefits is to include such items in income tax expense. The activity related to the unrecognized tax benefits is as follows (in thousands): These amounts are related to certain deferred tax assets with a corresponding valuation allowance. As ofDecember 31, 2019, the total amount of unrecognized tax benefits, if recognized, that would affect the effective taxrate is $1.0 million. We do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths. Unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business. We are subject to taxation in the United States, various states, and several foreign jurisdictions. Because we havenet operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period. We are notcurrently under examination by any taxing authorities.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the investment of CLIENTRON CORP. increases to 346,986 NT$, what is the revised average of listed companies in 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-639", + "paragraphs": [ + "\n|As of December 31,|||||\n||2018||2019||\n|Investee companies|Amount|Percentage of ownership or voting rights|Amount|Percentage of ownership or voting rights|\n||NT$ (In Thousands)||NT$ (In Thousands)||\n|Listed companies|||||\n|CLIENTRON CORP.|$249,663|22.39|$276,515|21.90|\n|FARADAY TECHNOLOGY CORP. (FARADAY) (Note A)|1,483,111|13.78|1,473,028|13.78|\n|Unlisted companies|||||\n|MTIC HOLDINGS PTE. LTD.|3,026|45.44|18,157|45.44|\n|WINAICO IMMOBILIEN GMBH (Note B)|\u2014|44.78|\u2014|44.78|\n|PURIUMFIL INC.|\u2014|\u2014|7,164|44.45|\n|UNITECH CAPITAL INC.|568,005|42.00|642,660|42.00|\n|TRIKNIGHT CAPITAL CORPORATION|1,520,575|40.00|2,281,631|40.00|\n|HSUN CHIEH INVESTMENT CO., LTD.|1,608,551|36.49|1,686,502|36.49|\n|YANN YUAN INVESTMENT CO., LTD.|2,032,013|30.87|2,761,821|30.87|\n|HSUN CHIEH CAPITAL CORP.|161,319|30.00|122,060|30.00|\n|VSENSE CO., LTD.|31,544|26.89|592|25.90|\n|UNITED LED CORPORATION HONG KONG LIMITED|167,953|25.14|121,973|25.14|\n|TRANSLINK CAPITAL PARTNERS I, L.P. (Note C)|120,440|10.38|172,414|10.38|\n|WINAICO SOLAR PROJEKT 1 GMBH (Note B)|\u2014|50.00|\u2014|\u2014|\n|YUNG LI INVESTMENTS, INC.|2,213|45.16|\u2014|\u2014|\n|Total|$7,948,413||$9,564,517||\n Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors. Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company. Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees. The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Dividend payments allocated to retained earnings (accumulated deficit) between 2017 and 2018 if the amount of dividend payments allocated in 2018 was $150 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-640", + "paragraphs": [ + "\n|||Year Ended||\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Dividends per share declared|$ 1.60|$ 0.80|$ 0.76|\n|Dividend payments allocated to additional paid-in capital|$ 403|$ 106|$ 88|\n|Dividend payments allocated to retained earnings (accumulated deficit)|$ \u2014|$ 108|$ 120|\n Dividends The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts). On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If other assets-net in 2019 was 2,000, what would be the average other assets-net for 2018 and 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-641", + "paragraphs": [ + "\n||2019|2018|\n|Assets|||\n|Prepaid expenses and other|$ 3,481|$ 2,921|\n|Other assets - net|2,016|2,193|\n|Total|$ 5,497|$ 5,114|\n Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets \u2013 net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows: For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,757 and $2,740, respectively associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income. Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much is the change in Employee benefits expenses from 2018 to 2019 if 2019 Employee benefits expenses was 60,000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-642", + "paragraphs": [ + "\n||2019|2018|\n||RMB\u2019Million|RMB\u2019Million|\n|Transaction costs (Note (a))|85,702|69,976|\n|Employee benefits expenses (Note (b) and Note 13)|53,123|42,153|\n|Content costs (excluding amortisation of intangible assets)|48,321|39,061|\n|Amortisation of intangible assets (Note (c) and Note 20)|28,954|25,616|\n|Bandwidth and server custody fees (excluding depreciation of right-of-use assets)|16,284|15,818|\n|Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)|15,623|8,423|\n|Promotion and advertising expenses|16,405|19,806|\n|Travelling and entertainment expenses|1,773|1,450|\n|Auditor\u2019s remuneration|||\n|\u2013 Audit and audit-related services|105|110|\n|\u2013 Non-audit services|43|26|\n 8 EXPENSES BY NATURE Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs. (b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million). During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million). No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018. (c) Included the amortisation charges of intangible assets mainly in respect of media contents. During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the adjustment for adopting ASC Topic 606 and 340-40 on the opening balance is now $150 million, what would be the accumulated deficit adjustment without it? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-643", + "paragraphs": [ + "\n||As reported|Impact from the adoption of ASC 606 and 340-40|As adjusted|\n|ASSETS||||\n|Current assets:||||\n|Accounts receivable, net|$474.3|$73.4|$547.7|\n|Prepaid expenses and other current assets (1)|192.1|(79.4)|112.7|\n|Deferred income taxes, net|65.3|7.0|72.3|\n|Other assets (1)|337.8|(17.9)|319.9|\n|LIABILITIES AND STOCKHOLDERS\u2019 DEFICIT||||\n|Current liabilities:||||\n|Deferred revenue|1,763.3|140.6|1,903.9|\n|Other accrued liabilities|142.3|1.7|144.0|\n|Long-term deferred revenue|328.1|37.2|365.3|\n|Long-term income taxes payable|21.5|(0.2)|21.3|\n|Long-term deferred income taxes|79.8|(6.7)|73.1|\n|Stockholders\u2019 deficit:||||\n|Accumulated deficit (2)|$(2,147.4)|$(189.5)|$(2,336.9)|\n The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk\u2019s Consolidated Balance Sheet as of January 31, 2019: (1) Short term and long term \"contract assets\" under ASC Topic 606 are included within \"Prepaid expenses and other current assets\" and \"Other assets\", respectively, on the Consolidated Balance Sheet (2) Included in the \"Accumulated deficit\" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018. Adoption of the standard had no impact to net cash provided by or (used in) operating, financing, or investing activities on the Company\u2019s Consolidated Statements of Cash Flows\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "As at 31 March 2017, options in respect of how many ordinary shares in HOOQ were outstanding, if between 1 April 2018 and 31 March 2019, options in respect of an aggregate of 14.0 million ordinary shares in HOOQ were granted? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-644", + "paragraphs": [ + "\n|Equity-settled|Exercise price|Fair Value at grant date|\n|Date of grant|US$|US$|\n|16 May 2016|0.07|0.0445 to 0.0463|\n|24 April 2017|0.07|0.0301 to 0.0315|\n|2 May 2017|0.07|0.0292 to 0.0313|\n|31 July 2017|0.07|0.0313 to 0.0315|\n|8 September 2017|0.07|0.0296 to 0.0298|\n|23 October 2017|0.07|0.0309 to 0.0320|\n|10 January 2018|0.07|0.0316 to 0.0318|\n|1 April 2018|0.07|0.0360 to 0.0366|\n|1 July 2018|0.07|0.0368 to 0.0373|\n|19 October 2018|0.07|0.0371 to 0.0374|\n|31 January 2019|0.07|0.0367 to 0.0369|\n 5.3.4 HOOQ's share options - equity-settled arrangement In December 2015, HOOQ Digital Pte. Ltd. (\u201cHOOQ\u201d), a 65%-owned subsidiary of the Company, implemented the HOOQ Digital Employee Share Option Scheme (the \u201cScheme\u201d). Selected employees (including executive directors) of HOOQ and/or its subsidiaries are granted options to purchase ordinary shares of HOOQ. Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.\nOptions are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date. The grant dates, exercise prices and fair values of the share options were as follows \u2013 The term of each option granted is 10 years from the date of grant. The fair values for the share options granted were estimated using the Black-Scholes pricing model. From 1 April 2018 to 31 March 2019, options in respect of an aggregate of 9.6 million of ordinary shares in HOOQ have been granted. As at 31 March 2019, options in respect of an aggregate of 43.3 million of ordinary shares in HOOQ are outstanding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in balance of capped call and non-marketable investments as of June 30, 2019 if the balance of capped call was $100,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-645", + "paragraphs": [ + "\n||Capped Call|Embedded exchange feature of Notes|Non-marketable investments|\n|||(U.S. $ in thousands)||\n|Balance as of June 30, 2017|$\u2014|$\u2014|$\u2014|\n|Purchases|87,700|(177,907)|\u2014|\n|Gains (losses)||||\n|Recognized in other non-operating (expense) income, net|12,232|(24,646)||\n|Balance as of June 30, 2018|99,932|(202,553)|\u2014|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018||||\n|Recognized in other non-operating income (expense), net|12,232|(24,646)|\u2014|\n|Balance as of June 30, 2018|$99,932|$(202,553)|$\u2014|\n|Purchases|\u2014|\u2014|23,000|\n|Transfer out|\u2014|\u2014|(20,942)|\n|Gains (losses)||||\n|Recognized in finance income|\u2014|\u2014|270|\n|Recognized in other non-operating (expense) income, net|114,665|(648,573)|\u2014|\n|Recognized in other comprehensive income|\u2014|\u2014|672|\n|Balance as of June 30, 2019|$214,597|$(851,126)|$3,000|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019||||\n|Recognized in other non-operating income (expense), net|114,665|(648,573)|\u2014|\n Non-marketable investments Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date. The following table presents the reconciliations of Level 3 financial instrument fair values: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the revenue from 2018 to 2019 be if the amount in 2019 was 500 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-646", + "paragraphs": [ + "\n||CONSOLIDATED||\n||JUN 2019 $\u2019000|JUN 2018 $\u2019000|\n|Revenue|426|1,208|\n|Expenses|(1,035)|(989)|\n|Operating income|(609)|219|\n|Interest revenue|5|9|\n|Impairment of other intangible assets|(603)|(16,902)|\n|Profit/(loss) before tax from discontinued operations|(1,207)|(16,674)|\n|Tax benefit/(expense) related to current pre-tax loss|(1,150)|(55)|\n|Post-tax profit/(loss) of discontinued operations|(2,357)|(16,729)|\n 6.3 Changes in group structure Discontinued operations On 21 December 2018, the Group executed a share sale agreement to sell Infochoice Pty Ltd, a wholly owned subsidiary. At 30 June 2019, Infochoice Pty Ltd was classified as a discontinued operation. The business of Infochoice Pty Ltd represented the Group\u2019s financial services and products comparison operating segment. With Infochoice Pty Ltd being classified as a discontinued operation, its operating results are no longer presented in the segment note. The sale of Infochoice Pty Ltd was completed on 18 February 2019. The results of Infochoice Pty Ltd for the period are presented below:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the value at 31 March in 2019 from 2018 be if the amount in 2019 was $1.3 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-647", + "paragraphs": [ + "\n||31 March 2019|31 March 2018|\n||$M|$M|\n|At 1 April|0.9|0.4|\n|Charge for the year|0.6|0.6|\n|Amounts written off|(0.2)|(0.1)|\n|Effects of movements in exchange rates|(0.1)|\u2013|\n|At 31 March|1.2|0.9|\n The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M). At 31 March 2019, trade receivables at a nominal value of $1.2M (2018: $0.9M) were impaired and fully provided for. Movements in the provision for impairment of receivables were as follows: 31\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total operating expenses for fiscal year 2019 was 75% instead, all else constant, What would be the change in Total operating expenses from fiscal year 2018 to fiscal year 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-648", + "paragraphs": [ + "\n||Fiscal Year||\n||2019|2018|\n|Net revenues|100%|100%|\n|Cost of revenues|22|21|\n|Gross profit|78|79|\n|Operating expenses:|||\n|Sales and marketing|32|33|\n|Research and development|19|20|\n|General and administrative|9|12|\n|Amortization of intangible assets|4|5|\n|Restructuring, transition and other costs|5|8|\n|Total operating expenses|70|78|\n|Operating income|8|1|\n|Interest expense|(4)|(5)|\n|Gain on divestiture|\u2014|14|\n|Other expense, net|(1)|\u2014|\n|Income from continuing operations before income taxes|2|9|\n|Income tax expense (benefit)|2|(14)|\n|Income from continuing operations|\u2014|23|\n|Income from discontinued operations, net of income taxes|\u2014|\u2014|\n|Net income|1%|24%|\n Fiscal 2019 compared to fiscal 2018 The following table sets forth our Consolidated Statements of Operations data as a percentage of net revenues for the periods indicated: Note: The percentages may not add due to rounding.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Expected volatility between 2017 and 2018 if expected volatility in 2018 was 30.0% instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-649", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2018|2017|\n|Expected life (years)|5.6|5.6|\n|Risk-free interest rate|2.7%|1.9%|\n|Expected volatility|26.4%|29.4%|\n|Expected dividend yield|\u2014|\u2014|\n The fair value of options granted in the respective fiscal years are estimated on the date of grant using the Black-Scholes optionpricing model, acceptable under ASC 718, with the following weighted average assumptions: Expected volatilities are based on the Company\u2019s historical common stock volatility, derived from historical stock price data for periods commensurate with the options\u2019 expected life. The expected life of options granted represents the period of time options are expected to be outstanding, based primarily on historical employee option exercise behavior. The risk-free interest rate is based on the implied yield currently available on U.S. Treasury zero coupon bonds issued with a term equal to the expected life at the date of grant of the options. The expected dividend yield is zero, as the Company has historically paid no dividends and does not anticipate dividends to be paid in the future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Finance cost in 2019 was 900 million, what was the increase / (decrease)? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-650", + "paragraphs": [ + "\n|(In millions of dollars, except tax rates)|Years ended December 31|||\n||2019|2018|%Chg|\n|Adjusted EBITDA 1|6,212|5,983|4|\n|Deduct (add):||||\n|Depreciation and amortization|2,488|2,211|13|\n|Gain on disposition of property, plant and equipment|-|(16)|(100)|\n|Restructuring, acquisition and other|139|210|(34)|\n|Finance costs|840|793|6|\n|Other income|(10)|(32)|(69)|\n|Income tax expense|712|758|(6)|\n|Net income|2,043|2,059|(1)|\n INCOME TAX EXPENSE Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year. Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the increase(decrease) in Net cash provided by operating activities as a percentage of Increase (Decrease) in Net cash used in financing activities if Increase (Decrease) in Net cash used in financing activities was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-651", + "paragraphs": [ + "\n||For the Years Ended|December 31,||\n||2019|2018|Increase (Decrease)|\n|Net cash provided by operating activities|$1,831|$1,790|$41|\n|Net cash used in investing activities|(22)|(230)|208|\n|Net cash used in financing activities|(237)|(2,020)|1,783|\n|Effect of foreign exchange rate changes|(3)|(31)|28|\n|Net increase (decrease) in cash and cash equivalents and restricted cash|$1,569|$(491)|$2,060|\n Liquidity and Capital Resources We believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths. In the near term, we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows, which, we believe, in combination with our existing balance of cash and cash equivalents and short-term investments of $5.9 billion, our access to capital, and the availability of our $1.5 billion revolving credit facility, will be sufficient to finance our operational and financing requirements for the next 12 months. Our primary sources of liquidity, which are available to us to fund cash outflows such as potential dividend payments or share repurchases, and scheduled debt maturities, include our cash and cash equivalents, short-term investments, and cash flows provided by operating activities. As of December 31, 2019, the amount of cash and cash equivalents held outside of the U.S. by our foreign subsidiaries was $2.8 billion, as compared to $1.4 billion as of December 31, 2018. These cash balances are generally available for use in the U.S., subject in some cases to certain restrictions. Our cash provided from operating activities is somewhat impacted by seasonality. Working capital needs are impacted by weekly sales, which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns. We consider, on a continuing basis, various transactions to increase shareholder value and enhance our business results, including acquisitions, divestitures, joint ventures, share repurchases, and other structural changes. These transactions may result in future cash proceeds or payments. Sources of Liquidity (amounts in millions)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the proportion of the total increase in tax positions for the prior and current years over gross unrecognized tax benefits at the end of the year 2019 if the gross unrecognized tax benefits at end of year was $10,000 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-652", + "paragraphs": [ + "\n|||December 31,||\n||2019|2018|2017|\n|Gross unrecognized tax benefits at beginning of year|$490|$220|$293|\n|Increases in tax positions for prior years|7,718|36|\u2014|\n|Increases in tax positions for current year|1,839|320|32|\n|Decreases in tax positions for prior years|(412)|\u2014|\u2014|\n|Lapse in statute of limitations|\u2014|(86)|(105)|\n|Gross unrecognized tax benefits at end of year|$9,635|$490|$220|\n A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands): The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented. During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year. We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total price of shares that were exercised, canceled, or expired if the Weighted-Average Exercise Price Per Share of canceled or expired share is $25?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-653", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Exercise Price Per Share|Weighted-Average Remaining Contractual Life (In Years)|Aggregate Intrinsic Value|\n|Outstanding as of August 30, 2018|18|$23.38|||\n|Granted|\u2014|44.30|||\n|Exercised|(5)|17.50|||\n|Canceled or expired|(1)|22.60|||\n|Outstanding as of August 29, 2019|12|25.94|4.3|$220|\n|Exercisable as of August 29, 2019|7|$25.37|3.7|$143|\n|Unvested as of August 29, 2019|5|26.94|5.5|77|\n Stock Options Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total debt due within one year in 2019 be if the amount in 2019 is 3,800? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-654", + "paragraphs": [ + "\n|FOR THE YEAR ENDED DECEMBER 31|NOTE|WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019|2019|2018|\n|Notes payable\u2009(1)|26|2.03%|1,994|3,201|\n|Loans secured by trade receivables|26|2.71%|1,050|919|\n|Long-term debt due within one year\u2009(2)|22|4.77%|837|525|\n|Total debt due within one year|||3,881|4,645|\n Note 21 Debt due within one year (1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314\u00a0million in U.S. dollars ($3,156\u00a0million in Canadian dollars) as at December\u00a031,\u00a02019 and December\u00a031, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note\u00a026, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December\u00a031,\u00a02019 and the current portion of finance leases of $466\u00a0million as at December\u00a031, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Accruals and reserves, net in 2019 increased to 41,912 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-655", + "paragraphs": [ + "\n||December 31,||\n|(In thousands)|2019|2018|\n|Deferred tax assets|||\n|Accruals and reserves, net|$29,627|$31,565|\n|Allowance for doubtful accounts|11,507|11,378|\n|Stock-based compensation, net|10,382|10,595|\n|Deferred revenue|21,786|8,160|\n|Operating and finance lease liabilities|22,085|0|\n|Net operating loss carryforwards|37,717|36,649|\n|Research and development tax credit|899|899|\n|Other|7,488|10,784|\n|Less: Valuation Allowance|(19,219)|(18,734)|\n|Total deferred tax assets|122,272|91,296|\n|Deferred tax liabilities|||\n|Prepaid expense|(5,372)|(6,733)|\n|Property and equipment, net|(3,695)|(7,442)|\n|Acquired intangibles, net|(111,284)|(129,879)|\n|Operating and finance right-to-use assets|(17,255)|0|\n|Other|0|(676)|\n|Total deferred tax liabilities|(137,606)|(144,730)|\n|Net deferred tax liabilities|$(15,334)|$(53,434)|\n Significant components of our deferred tax assets and liabilities consist of the following: The United States Tax Cuts and Jobs Act (the \u201cTax Act\u201d) was enacted on December 22, 2017 and introduced significant changes to the income tax law in the United States. Effective in 2018, the Tax Act reduced the United States statutory tax rate from 35% to 21% and created new taxes on certain foreign-sourced earnings and certain related-party payments, which are referred to as the global intangible low-taxed income tax and the base erosion tax, respectively. In addition, in 2017 we were subject to a one-time transition tax on accumulated foreign subsidiary earnings not previously subject to income tax in the United States. Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Act, we made reasonable estimates of the effects and recorded provisional expense of $15.3 million in our financial statements for the year ended December 31, 2017 in accordance with guidance in Staff Accounting Bulletin No. 118 (\u201cSAB 118\u201d), which allows a measurement period of up to one year after the enactment date to finalize the recording of the related tax impacts. This provisional expense included $10.1 million expense for the remeasurement of deferred tax balances to reflect the lower federal rate and expense of $5.2 million for the one-time transition tax on accumulated foreign subsidiary earnings not previously subject to income tax in the United States. Adjustments to these provisional amounts that we recorded in 2018 did not have a significant impact on our consolidated financial statements. Our accounting for the effects of the enactment of U.S. Tax Reform is now complete. Due to our divestiture of our investment in Netsmart, the amounts noted above do not include the provisional amounts recorded by Netsmart in 2017. We had federal net operating loss (\u201cNOL\u201d) carryforwards of $174 million and $164 million as of December 31, 2019, and 2018, respectively. The federal NOL carryforward includes US NOL carryovers of $8 million and Israeli NOL carryovers of $56 million that do not expire. As of December 31, 2019 and 2018, we had state NOL carryforwards of $1 million and $2 million, respectively. The NOL carryforwards expire in various amounts starting in 2020 for both federal and state tax purposes. The utilization of the federal NOL carryforwards is subject to limitation under the rules regarding changes in stock ownership as determined by the Internal Revenue Code.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Real Estate Services increased to 150 million in 2019, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-656", + "paragraphs": [ + "\n|||Fiscal year|\n|(in millions of \u20ac)|2019|2018|\n|Real Estate Services|145|140|\n|Corporate items|(562)|631|\n|Centrally carried pension expense|(264)|(423)|\n|Amortization of intangible assets acquired in business combinations|(1,133)|(1,164)|\n|Eliminations, Corporate Treasury and other reconciling items|(215)|(318)|\n|Reconciliation to Consolidated financial Statements|(2,028)|(1,135)|\n A.3.10 Reconciliation to Consolidated Financial Statements The negative swing in Corporate items was mainly due to large positive effects in fiscal 2018 \u2013 the gain of \u20ac 900 million resulting from the transfer of Siemens\u2019 shares in Atos SE to Siemens Pension- Trust e. V. and the gain of \u20ac 655 million from the sale of OSRAM Licht AG shares. These effects substantially outweighed a positive result in fiscal 2019 from the measurement of a major asset retirement obligation, which was previously reported in Centrally managed portfolio activities. Severance charges within Corporate items were \u20ac 99 million (\u20ac 159 million in fiscal 2018).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average basic earnings per share for 2018 and 2019 if 2018 basic earnings per share was $4.65?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-657", + "paragraphs": [ + "\n||Year Ended June 30,|||\n||2019|2018|2017|\n|Net Income|$271,885|$365,034|$229,561|\n|Common share information:||||\n|Weighted average shares outstanding for basic earnings per share|77,160|77,252|77,856|\n|Dilutive effect of stock options and restricted stock|187|333|399|\n|Weighted average shares outstanding for diluted earnings per share|77,347|77,585|78,255|\n|Basic earnings per share|$3.52|$4.73|$2.95|\n|Diluted earnings per share|$3.52|$4.70|$2.93|\n NOTE 10. EARNINGS PER SHARE The following table reflects the reconciliation between basic and diluted earnings per share. Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Nondeductible permanent items in 2018 was 2,000 thousands, what would be the average value from 2017-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-658", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Income tax at federal statutory rate|$(10,883)|$(9,811)|$(6,659)|\n|Increase (decrease) in tax resulting from:||||\n|State income tax expense, net of federal tax effect|(3,657)|(2,749)|(421)|\n|Nondeductible permanent items|3,522|(1,522)|1,506|\n|Foreign rate differential|(367)|552|599|\n|Tax rate change|\u2014|134|7,226|\n|Adjustment to deferred taxes|(1,904)|307|37|\n|Change in valuation allowance|22,481|15,805|(2,291)|\n|Uncertain tax positions|128|143|76|\n|Nonqualified stock option and performance award windfall upon exercise|(9,128)|(1,983)|\u2014|\n|Other|233|(80)|(26)|\n|Total|$425|$796|$47|\n For purposes of reconciling the Company\u2019s provision for income taxes at the statutory rate and the Company\u2019s provision (benefit) for income taxes at the effective tax rate, a notional 26% tax rate was applied as follows (in thousands): The difference between the statutory federal income tax rate and the Company\u2019s effective tax rate in 2019, 2018 and 2017 is primarily attributable to the effect of state income taxes, difference between the U.S. and foreign tax rates, deferred tax state rate adjustment, share-based compensation, true up of deferred taxes, other non-deductible permanent items, and change in valuation allowance. In addition, the Company\u2019s foreign subsidiaries are subject to varied applicable statutory income tax rates for the periods presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average of total repairs and maintenance expenses from 2017 to 2019 if the total repairs and maintenance expense in 2017 was $0.4 million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-659", + "paragraphs": [ + "\n||2019|2018|\n|Property and equipment\u2014at cost:|||\n|Leasehold improvements|$3,575|$3,825|\n|Equipment|3,041|2,604|\n|Capitalized internal-use software development costs|1,088|916|\n|Furniture and fixtures|526|425|\n||8,230|7,770|\n|Less: accumulated depreciation and amortization|(3,999)|(3,105)|\n|Total property and equipment, net|$4,231|$4,665|\n Property and Equipment Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands): Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten\nyears. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Property, plant and equipment in 2019 increased to 31,583 thousand what is the revised increase / (decrease)? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-660", + "paragraphs": [ + "\n||Final|Preliminary|\n||August 31, 2019|November 30, 2018|\n|(In thousands of Canadian dollars)|$|$|\n|Purchase price|||\n|Consideration paid at closing|38,876|38,876|\n|Balance due on business combinations|5,005|5,005|\n||43,881|43,881|\n|Net assets acquired|||\n|Trade and other receivables|1,308|1,743|\n|Prepaid expenses and other|335|335|\n|Property, plant and equipment|28,785|45,769|\n|Intangible assets|3,978|\u2014|\n|Goodwill|11,093|\u2014|\n|Trade and other payables assumed|(644)|(644)|\n|Contract liabilities and other liabilities assumed|(974)|(3,322)|\n||43,881|43,881|\n BUSINESS COMBINATION IN FISCAL 2019 Purchase of a fibre network and corresponding assets On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband\u2019s existing south Florida footprint. The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What portion of term loan and notes, including interest have payment due more than 10 year if they took up 10% of the totals? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-661", + "paragraphs": [ + "\n|(in millions)|||Payment Due by Period|||\n||Total|Less than 1 year|1-3 years|3-5 years|More than 5 years|\n|Term Loan and Notes, including interest|$4,373.3|$3,227.0|$65.0|$65.0|$1,016.3|\n|Operating lease obligations, net|711.5|88.7|158.0|126.9|337.9|\n|Purchase obligations|2,036.5|545.0|935.8|555.7|\u2014|\n|Total|$7,121.3|$3,860.7|$1,158.8|$747.6|$1,354.2|\n Contractual Obligations The following table summarizes our contractual obligations as of November 29, 2019: As of November 29, 2019, our Term Loan\u2019s carrying value was $2.25 billion. At our election, the Term Loan will bear interest at either (i) the London Interbank Offered Rate (\u201cLIBOR\u201d) plus a margin, based on our debt ratings, ranging from 0.500% to 1.000% or (ii) a base rate plus a margin, based on our debt ratings, ranging from 0.040% to 0.110%. Interest is payable periodically, in arrears, at the end of each interest period we elect. Based on the LIBOR rate at November 29, 2019, our estimated maximum commitment for interest payments was $23.2 million for the remaining duration of the Term Loan. As of November 29, 2019, the carrying value of our Notes payable was $1.89 billion. Interest on our Notes is payable semi-annually, in arrears on February 1 and August 1. At November 29, 2019, our maximum commitment for interest payments was $200.1 million for the remaining duration of our Notes. Our Term Loan and Revolving Credit Agreement contain similar financial covenants requiring us not to exceed a maximum leverage ratio. As of November 29, 2019, we were in compliance with this covenant. We believe this covenant will not impact our credit or cash in the coming fiscal year or restrict our ability to execute our business plan. Our senior notes do not contain any financial covenants. Under the terms of our Term Loan and Revolving Credit Agreement, we are not prohibited from paying cash dividends unless payment would trigger an event of default or if one currently exists. We do not anticipate paying any cash dividends in the foreseeable future.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the Exercisable amount in 2019 from 2018 be if the amount in 2019 was 2.0 years instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-662", + "paragraphs": [ + "\n||2019|2018|2017|\n|Outstanding|4.2|3.6|4.1|\n|Vested and expected to vest|5.0|3.6|4.1|\n|Exercisable|2.1|2.4|2.8|\n Stock options weighted average remaining contractual terms (in years) information at December 31, for the years 2019, 2018, and 2017 is as follows: As of December 31, 2019, total unrecognized expense related to non-vested restricted stock unit awards and stock options was $45 million, and is expected to be recognized over a weighted average period of 1.8 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If interest rate swap in 2019 was 2,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-663", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|(in thousands)|||\n|Assets|||\n|Interest rate swap|$\u2014|$1,623|\n|Liabilities|||\n|Interest rate swap|$37|$\u2014|\n 6. Financial Instruments The composition of financial instruments is as follows: The fair values of the Company\u2019s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities. The levels are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The Company classifies its financial instrument within Level 2 of the fair value hierarchy on the basis of models utilizing market observable inputs. The interest rate swap has been valued on the basis of valuations provided by third-party pricing services, as derived from standard valuation or pricing models. Market-based observable inputs for the interest rate swap include one month LIBOR-based yield curves over the term of the swap. The Company reviews third-party pricing provider models, key inputs and assumptions and understands the pricing processes at its third-party providers in determining the overall reasonableness of the fair value of its Level 2 financial instruments. The Company also considers the risk of nonperformance by assessing the swap counterparty's credit risk in the estimate of fair value of the interest rate swap. As of December 31, 2019 and 2018, the Company has not made any adjustments to the valuations obtained from its third party pricing providers.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If trade accounts receivable more than 90 days past due in 2019 was 4,000, what is the average? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-664", + "paragraphs": [ + "\n|At August 31,|2019|2018|\n|(In thousands of Canadian dollars)|$|$|\n|Less than 60 days past due|18,645|32,857|\n|60 to 90 days past due|899|3,022|\n|More than 90 days past due|3,074|4,923|\n||22,618|40,802|\n Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation\u2019s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due. The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total prepaid expenses made in 2018 and 2019 if the total is doubled and then decreased by $3,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-665", + "paragraphs": [ + "\n|December 31,|||\n||2019|2018|\n|Prepaid expenses|$1,948|$1,179|\n|Securities litigation insurance receivable|16,627|306|\n|Other current assets|1,556|2,865|\n|Prepaid expenses and other current assets|$20,131|$4,350|\n Note 7. Prepaid Expenses and Other Current Assets and Accrued and Other Current Liabilities Prepaid expenses and other current assets as of December 31, 2019 and 2018 consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total interest cost recognised from 2018 to 2019 be if the amount in 2019 was 120,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-666", + "paragraphs": [ + "\n|||YearEnded||\n||June 30, 2019|June 24, 2018|June 25, 2017|\n|||(in thousands)||\n|Contractual interest coupon|$100,712|$77,091|$95,195|\n|Amortization of interest discount|3,937|12,225|22,873|\n|Amortization of issuance costs|1,426|2,034|2,414|\n|Effect of interest rate contracts, net|4,086|3|(4,756)|\n|Total interest cost recognized|$110,161|$91,353|$115,726|\n Interest Cost The following table presents the amount of interest cost recognized relating to both the contractual interest coupon and amortization of the debt discount, issuance costs, and effective portion of interest rate contracts with respect to the Senior Notes, convertible notes, the term loan agreement, commercial paper, and the revolving credit facility during the fiscal years ended June 30, 2019, June 24, 2018, and June 25, 2017. The increase in interest expense during the 12 months ended June 30, 2019, is primarily the result of the issuance of $2.5 billion of Senior Notes in March 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the costs of goods sold after the adoption of ASC 606 if the amount before adoption is now 50,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-667", + "paragraphs": [ + "\n|||For the Year Ended December 31, 2018||\n||As Reported|Without Adoption of ASC 606|Impact of Adoption of ASC 606|\n|Revenue|$70,965|$68,845|$(2,120)|\n|Cost of goods sold|58,701|57,471|(1,230)|\n|Gross profit|12,264|11,374|(890)|\n 3. REVENUE FROM CONTRACTS WITH CUSTOMERS Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company\u2019s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress. The following tables summarize the impact of the adoption of ASC 606 on the Company\u2019s condensed consolidated statement of operations for the year ended December 31, 2018 and the consolidated balance sheet as of December 31, 2018:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How many options would expire on April 15, 2026 if Alexander K. Arrow's options expiring on April 15, 2026 are halved 2 ?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-668", + "paragraphs": [ + "\n|Name|No. of Securities Underlying Unexercised Options (#) Exercisable No. of Securities Underlying Unexercised|No. of Securities Underlying Unexercised Options (#) Unexercisable No. of Securities Underlying Unexercised|Option Exercise Price|Option Expiration Date|\n|Garo H. Armen (1)|500,000|-|$1.25|April 16, 2026|\n|Garo H. Armen (2)|184,028|65,972|$1.75|October 16, 2027|\n|Alexander K. Arrow (3)|100,000|-|$1.25|February 12, 2026|\n|Alexander K. Arrow (3)|140,000|-|$1.25|April 15, 2026|\n|Alexander K. Arrow (4)|55,208|19,792|$1.75|October 16, 2027|\n|Alexander K. Arrow (5)|41,667|-|$1.00|February 1, 2029|\n Outstanding Equity Awards at Fiscal Year End The following table summarizes the equity awards made to our named executive officers that were outstanding at December 31, 2019\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in expected life in years used in the Black-Scholes model between 2018 and 2019 if the value in 2019 increased by 1.5 years?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-669", + "paragraphs": [ + "\n||2019|2018|\n|Weighted-average fair value of options granted per share|$8.78|$6.63|\n|Historical volatility|60%|46%|\n|Risk-free interest rate|2.10%|2.84%|\n|Dividend yield|\u2014|\u2014|\n|Expected life in years|3.6|5.7|\n 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. The fair value of 2019 and 2018 stock options was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions: 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Wireless Test in 2019 from 2018 be if the amount in 2019 was 42.0 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-670", + "paragraphs": [ + "\n||2019|2018|\n||(in millions)||\n|Semiconductor Test|$543.2|$367.5|\n|System Test|206.0|149.5|\n|Wireless Test|42.9|32.0|\n|Industrial Automation|17.9|19.7|\n||$810.0|$568.7|\n Backlog At December 31, 2019 and 2018, our backlog of unfilled orders in our four reportable segments was as follows: Customers may delay delivery of products or cancel orders suddenly and without advanced notice, subject to possible cancellation penalties. Due to possible customer changes in delivery schedules and cancellation of orders, our backlog at any particular date is not necessarily indicative of the actual sales for any succeeding period. Delays in delivery schedules or cancellations of backlog during any particular period could have a material adverse effect on our business, financial condition or results of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage of the total obligations that consists of payments due in 1-3 years be if total obligations were $450,000 thousand without change to payments due in 1-3 years? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-671", + "paragraphs": [ + "\n||||Payment Due by period|||\n||Total|Less than 1 Year|1-3 Years|3-5 Years|More than 5 Years|\n|Long-term debt obligations including interest|$334,500|$17,250|$317,250|$\u2014|$\u2014|\n|Operating lease obligations|82,895|9,434|47,410|15,226|10,825|\n|Software subscription and other contractual obligations|18,726|12,371|6,355|\u2014|\u2014|\n||$436,121|$39,055|$371,015|$15,226|$10,825|\n Contractual Obligations Our principal commitments consist of obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms. The following table summarizes our contractual obligations at December 31, 2019 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the outstanding number of shares from January 1, 2018 to December 31, 2018 be if the value in December 31, 2018 was 3,000,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-672", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Exercise Price Per Share|\n|Outstanding at January 1, 2018|4,376,474|$0.16|\n|Granted|67,394|0.17|\n|Exercised|\u2013|\u2013|\n|Cancelled or expired|(1,094,075)|0.14|\n|Outstanding at December 31, 2018|3,349,793|$0.16|\n|Granted|\u2013|\u2013|\n|Exercised|\u2013|\u2013|\n|Cancelled or expired|\u2013|\u2013|\n|Outstanding at December 31, 2019|3,349,793|$0.16|\n Transactions involving stock options issued to employees are summarized as follows: The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company determines the expected life based on historical experience with similar awards, giving consideration to the contractual terms, vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures. The Company estimates the volatility of the Company\u2019s common stock based on the calculated historical volatility of the Company\u2019s common stock using the share price data for the trailing period equal to the expected term prior to the date of the award. The Company bases the risk-free interest rate used in the Black-Scholes option valuation model on the implied yield currently available on U.S. Treasury zero-coupon issues with an equivalent remaining term equal to the expected life of the award. The Company has not paid any cash dividends on the Company\u2019s common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero in the Black-Scholes option valuation model. The Company uses historical data to estimate pre-vesting option forfeitures and records share-based compensation for those awards that are expected to vest. In accordance with ASC 718-10, the Company calculates share-based compensation for changes to the estimate of expected equity award forfeitures based on actual forfeiture experience.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the closing price for a share of our common stock was $24.00 on October 25, 2019 instead, What would be the value of Samir Kapuria's shares as of October 25, 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-673", + "paragraphs": [ + "\n|Executive Officer|Ownership Requirement (1) (# of shares)|Holdings as of October 25, 2019(# of shares)|\n|Samir Kapuria|39,665|186,735|\n|Vincent Pilette|85,941|785,906|\n|Scott C. Taylor|52,887|408,724|\n Stock Ownership Requirements We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares: \u2022 CEO: 6x base salary; \u2022 CFO, COO and President: 3x base salary; and \u2022 Executive Vice Presidents: 2x base salary. Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements. The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met. As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive\u2019s ownership requirement. (1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Rent expense related to build-to-suit facilities in 2017 was 1,000 thousands, what would be the average between 2015-2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-674", + "paragraphs": [ + "\n||||Year Ended March 31,|||\n||2019|2018|2017|2016|2015|\n||||(in thousands)|||\n|Reconciliation of Adjusted EBITDA:||||||\n|Net (loss) income |$(7,001)|$(12,386)|$(5,441)|$(3,244)|$285|\n|Depreciation, amortization and disposals of\u00a0long-lived assets|29,960|19,141|11,881|10,527|11,028|\n|Rent expense related to build-to-suit facilities|(4,482)|(785)|\u2014|\u2014|\u2014|\n|Interest expense (income), net |3,425|(712)|(242)|616|641|\n|Provision for income taxes |2,001|2,705|2,202|865|152|\n|Share-based compensation expense |25,954|11,734|10,294|7,886|5,426|\n|Impairments of long-lived assets |\u2014|1,712|\u2014|\u2014|\u2014|\n|Restructuring |(170)|832|\u2014|\u2014|1,203|\n|Foreign exchange expense (income) |1,647|3,511|(6,892)|(811)|(4,508)|\n|Acquisition-related expenses (1) (3) |2,012|\u2014|655|\u2014|\u2014|\n|Gain on previously held asset (2) |(338)|\u2014|\u2014|\u2014|\u2014|\n|Litigation-related expenses (4) |1,000|\u2014|\u2014|\u2014|\u2014|\n|Adjusted EBITDA|$54,008|$25,752|$12,457|$15,839|$14,227|\n (8) Adjusted EBITDA is a non-GAAP financial measure that we define as net (loss) income, adjusted to exclude: depreciation, amortization, disposals and impairment of long-lived assets, acquisition-related gains and expenses, litigation-related expenses, share-based compensation expense, restructuring expense, interest income and interest expense, the provision for income taxes and foreign exchange income (expense). Adjusted EBITDA also includes rent paid in the period related to locations that are accounted for as build-to-suit facilities. We believe that Adjusted EBITDA provides investors and other users of our financial information consistency and comparability with our past financial performance, facilitates period-to-period comparisons of operations and facilitates comparisons with our peer companies, many of which use a similar non-GAAP financial measure to supplement their GAAP results. We use Adjusted EBITDA in conjunction with traditional GAAP operating performance measures as part of our overall assessment of our performance, for planning purposes, including the preparation of our annual operating budget, to evaluate the effectiveness of our business strategies, to communicate with our board of directors concerning our financial performance, and for establishing incentive compensation metrics for executives and other senior employees. We do not place undue reliance on Adjusted EBITDA as a measure of operating performance. This non-GAAP measure should not be considered as a substitute for other measures of financial performance reported in accordance with GAAP. There are limitations to using a non-GAAP financial measure, including that other companies may calculate this measure differently than we do, that it does not reflect our capital expenditures or future requirements for capital expenditures and that it does not reflect changes in, or cash requirements for, our working capital. The following table presents a reconciliation of net (loss) income to Adjusted EBITDA: (1) Acquisition-related expenses relate to costs incurred for acquisition activity in the years ended March 31, 2019 and March 31, 2017. See Note 5 of the notes to our consolidated financial statements, included elsewhere in this Annual Report on Form 10-K for further information. (2) Gain on previously held asset relates to the Solebit acquisition. See Note 5 of the notes to our consolidated financial statements, included elsewhere in this Annual Report on Form 10-K for further information. (3) Amounts in fiscal 2017 adjusted to conform to current year presentation. (4) Litigation-related expenses relate to amounts accrued for loss contingencies. See Note 12 of the notes to our consolidated financial statements, included elsewhere in this Annual Report on Form 10-K for further details.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much did the net cash provided by operating activities gain from fiscal year ending 31 January, 2019 compared to that of fiscal year ending 31 January, 2017 if it was 350 million in 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-675", + "paragraphs": [ + "\n|||Fiscal year ended January 31,||\n|(in millions)|2019|2018|2017|\n|Net cash provided by operating activities|$377.1|$0.9|$169.7|\n|Net cash (used in) provided by investing activities|(710.4)|506.4|272.0|\n|Net cash provided by (used in) financing activities|151.9|(656.6)|(578.3)|\n LIQUIDITY AND CAPITAL RESOURCES Our primary source of cash is from the sale of our software and related services. Our primary use of cash is payment of our operating costs, which consist primarily of employee-related expenses, such as compensation and benefits, as well as general operating expenses for marketing, facilities and overhead costs. In addition to operating expenses, we also use cash to fund our stock repurchase program and invest in our growth initiatives, which include acquisitions of products, technology and businesses. See further discussion of these items below. At January 31, 2019, our principal sources of liquidity were cash, cash equivalents, and marketable securities totaling $953.6 million and net accounts receivable of $474.3 million On December 17, 2018, Autodesk entered into a new Credit Agreement (the \u201cCredit Agreement\u201d) for an unsecured revolving loan facility in the aggregate principal amount of $650.0 million, with an option to request increases in the amount of the credit facility by up to an additional $350.0 million. The Credit Agreement replaced and terminated our $400.0 million Amended and Restated Credit Agreement. The maturity date on the line of credit facility is December 2023. At January 31, 2019, Autodesk had no outstanding borrowings on this line of credit. As of March 25, 2019, we have no amounts outstanding under the credit facility. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on our covenant requirements. If we are unable to remain in compliance with the covenants, we will not be able to draw on our credit facility. On December 17, 2018, we also entered into a Term Loan Agreement (the \u201cTerm Loan Agreement\u201d) which provided for a delayed draw term loan facility in the aggregate principal amount of $500.0 million. On December 19, 2018, we borrowed a $500.0 million term loan under the Term Loan Agreement in connection with the acquisition of PlanGrid. See Part II, Item 8,Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion on the Term Loan Agreement terms and Part II, Item 8, Note 6, \"Acquisitions\" for further discussion on the PlanGrid acquisition. In addition to the term loan, as of January 31, 2019, we have $1.6 billion aggregate principal amount of Notes outstanding. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion. Our cash and cash equivalents are held by diversified financial institutions globally. Our primary commercial banking relationship is with Citigroup and its global affiliates. In addition, Citibank N.A., an affiliate of Citigroup, is one of the lead lenders and agent in the syndicate of our $650.0 million line of credit. Long-term cash requirements for items other than normal operating expenses are anticipated for the following: repayment of debt; common stock repurchases; the acquisition of businesses, software products, or technologies complementary to our business; and capital expenditures, including the purchase and implementation of internal-use software applications Our cash, cash equivalents, and marketable securities balances are concentrated in a few locations around the world, with substantial amounts held outside of the United States. As of January 31, 2019, approximately 52% of our total cash or cash equivalents and marketable securities are located in foreign jurisdictions and that percentage will fluctuate subject to business needs. There are several factors that can impact our ability to utilize foreign cash balances, such as foreign exchange restrictions, foreign regulatory restrictions or adverse tax costs. The Tax Act includes a mandatory one-time tax on accumulated earnings of foreign subsidiaries and generally eliminates U.S. taxes on foreign subsidiary distributions in future periods. As a result, earnings in foreign jurisdictions are generally available for distribution to the U.S. with little to no incremental U.S. taxes. We regularly review our capital structure and consider a variety of potential financing alternatives and planning strategies to ensure we have the proper liquidity available in the locations in which it is needed. We expect to meet our liquidity needs through a combination of current cash balances, ongoing cash flows, and external borrowings. Cash from operations could also be affected by various risks and uncertainties, including, but not limited to the risks detailed in Part I, Item 1A titled \u201cRisk Factors.\u201d However, based on our current business plan and revenue prospects, we believe that our existing balances, our anticipated cash flows from operations and our available credit facility will be sufficient to meet our working capital and operating resource expenditure requirements for at least the next 12 months. Our revenue, earnings, cash flows, receivables, and payables are subject to fluctuations due to changes in foreign currency exchange rates, for which we have put in place foreign currency contracts as part of our risk management strategy. See Part II, Item 7A, \u201cQuantitative and Qualitative Disclosures about Market Risk\u201d for further discussion. Net cash provided by operating activities of $377.1 million for fiscal 2019 consisted of $371.8 million of non-cash expenses, including stock-based compensation expense, restructuring charges, net, depreciation, amortization and accretion expense, offsetting our net loss of $80.8 million, and included $86.1 million of cash flow provided by changes in operating assets and liabilities. The primary working capital source of cash was an increase in deferred revenue from $1,955.1 million as of January 31, 2018, to $2,091.4 million as of January 31, 2019. The primary working capital uses of cash were decreases in accounts payable and other accrued liabilities. Net cash used in investing activities was $710.4 million for fiscal 2019 and was primarily due to acquisitions, net of cash acquired and purchases of marketable securities. These cash outflows were partially offset by sales and maturities of marketable securities. At January 31, 2019, our short-term investment portfolio had an estimated fair value of $67.6 million and a cost basis of $62.8 million. The portfolio fair value consisted of $60.3 million of trading securities that were invested in a defined set of mutual funds as directed by the participants in our Deferred Compensation Plan (see Note 7, \u201cDeferred Compensation,\u201d in the Notes to Consolidated Financial Statements for further discussion) and $7.3 million invested in other available-for-sale shortterm securities. Net cash provided by financing activities was $151.9 million in fiscal 2019 and was primarily due to proceeds from debt issuance, net of discount and proceeds from issuance of stock. These cash inflows were partially offset by repurchases of our common stock and taxes paid related to net share settlement of equity awards.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If total segments Operating income for fiscal year 2019 was $1,000 millions, What would be the average total segments Operating income for the fiscal years 2019, 2018 and 2017? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-676", + "paragraphs": [ + "\n|||Year Ended||\n|(In millions)|March 29, 2019|March 30, 2018|March 31, 2017|\n|Total segments:||||\n|Net revenues|$4,731|$4,834|$4,019|\n|Operating income|$1,414|$1,584|$1,026|\n|Enterprise Security:||||\n|Net revenues|$2,323|$2,554|$2,355|\n|Operating income|$269|$473|$187|\n|Consumer Cyber Safety:||||\n|Net revenues|$2,408|$2,280|$1,664|\n|Operating income|$1,145|$1,111|$839|\n We operate in the following two reportable segments, which are the same as our operating segments: \u2022 Enterprise Security. Our Enterprise Security segment focuses on providing our Integrated Cyber Defense solutions to help business and government customers unify cloud and on-premises security to deliver a more effective cyber defense solution, while driving down cost and complexity. \u2022 Consumer Cyber Safety. Our Consumer Cyber Safety segment focuses on providing cyber safety solutions under our Norton LifeLock brand to help consumers protect their devices, online privacy, identities, and home networks. Operating segments are based upon the nature of our business and how our business is managed. Our Chief Operating Decision Makers, comprised of our Chief Executive Officer and Chief Financial Officer, use our operating segment financial information to evaluate segment performance and to allocate resources. There were no inter-segment sales for the periods presented. The following table summarizes the operating results of our reportable segments: Note 15. Segment and Geographic Information\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the total revenue between 2016 to 2019 if revenue in 2016 is twice that of 2017's? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-677", + "paragraphs": [ + "\n|Year ended December 31,||||\n|(dollars in millions)|2019|2018|2017|\n|Entertainment and Communications||||\n|Products and services transferred at a point in time|$31.7|$25.3|$20.6|\n|Products and services transferred over time|942.4|805.8|664.3|\n|Intersegment revenue|21.6|22.3|21.2|\n|Total Entertainment and Communications|995.7|853.4|706.1|\n|IT Services and Hardware||||\n|Products and services transferred at a point in time|138.7|142.9|80.8|\n|Products and services transferred over time|423.9|404.2|300.0|\n|Intersegment revenue|4.8|3.8|4.3|\n|Total IT Services and Hardware|567.4|550.9|385.1|\n|Total Revenue||||\n|Total products and services transferred at a point in time|170.4|168.2|101.4|\n|Total products and services transferred over time|1,366.3|1210.0|964.3|\n|Total revenue|$1,536.7|$1,378.2|$1,065.7|\n In\u00a0the\u00a0first\u00a0quarter\u00a0of\u00a02019,\u00a0the\u00a0Company\u00a0determined\u00a0that\u00a0certain\u00a0revenue\u00a0in\u00a0the\u00a0IT\u00a0Services\u00a0and\u00a0Hardware\u00a0segment\u00a0associated\u00a0with\u00a0nonrecurring\u00a0projects\u00a0is\u00a0better aligned\u00a0with\u00a0Infrastructure\u00a0Solutions,\u00a0rather\u00a0than\u00a0Consulting,\u00a0where\u00a0it\u00a0was\u00a0previously\u00a0reported.\u00a0\u00a0As\u00a0a\u00a0result,\u00a0the\u00a0Company\u00a0reclassed\u00a0revenue\u00a0of\u00a0$26.6\u00a0million\u00a0and $12.3\u00a0million\u00a0from\u00a0Consulting\u00a0to\u00a0Infrastructure\u00a0Solutions\u00a0for\u00a0the\u00a0twelve\u00a0months\u00a0ended\u00a0December\u00a031,\u00a02018\u00a0and\u00a02017,\u00a0respectively.\u00a0\u00a0This\u00a0reclassification\u00a0of\u00a0revenue had\u00a0no\u00a0impact\u00a0on\u00a0the\u00a0Consolidated\u00a0Statements\u00a0of\u00a0Operations The\u00a0following\u00a0table\u00a0presents\u00a0revenues\u00a0disaggregated\u00a0by\u00a0contract\u00a0type\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If General and administrative expense in 2018 was 40,000 thousands, what would be the average value for 2017 and 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-678", + "paragraphs": [ + "\n||Year Ended December 31,||Change||\n||2018|2017|$|%|\n|||(dollars in thousands)|||\n|General and administrative|$ 31,462|$ 22,895|$ 8,567|37.4%|\n|% of revenue|21%|22%|||\n General and Administrative Expense General and administrative expense increased by $8.6 million in 2018 compared to 2017. The increase was primarily due to a $3.7 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 79 employees as of December 31, 2017 to 89 employees as of December 31, 2018. There was an additional increase of $2.8 million in depreciation and amortization, an increase of $1.5 million to support compliance as a public company, an increase of $0.4 million in software subscription cost and a $0.2 million increase in office related expenses to support the administrative team.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Net cash used in financing activities from 2018 to 2019 be if the amount in 2019 was (4,000) thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-679", + "paragraphs": [ + "\n|CASH FLOW SUMMARY|2019 $\u2019000|2018 $\u2019000 RESTATED|CHANGE|\n|Net cash provided from operating activities|4,709|8,790|46%|\n|Net cash used in investing activities|(12,337)|(20,092)|(39%)|\n|Net cash used in financing activities|(3,471)|(36,014)|(90%)|\n|Net change in cash and cash equivalent|(11,099)|(47,316)|(77%)|\n Financial position and cash flow Capital expenditure and cash flow Net operating cash inflow was $4,709,000, which was $4,081,000 lower than last year. The reduction in operating revenue was offset by lower operational costs. However, net cash was impacted by the increase in trail to upfront revenue mix. In addition, as a result of the loss position reported for FY18, the Group received a net tax refund of $2,327,000 during the year, compared to the prior year net tax paid of $172,000. Net investing cash outflows for the year was $12,337,000. The $7,755,000 decrease in spend in investing activities relates to the Group\u2019s controlling interest acquisition of iMoney in December 2017. Net financing cash outflows for the 2019 year totalled $3,471,000. This included $2,839,000 lease payments and $497,000 interest expense related to leases. The material decrease against the prior year comparative period relates to $32,918,000 paid in share buy-backs and dividends in the prior period.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in tax payable between 2017 and 2018 if there is additional $100,000 tax in 2018? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-680", + "paragraphs": [ + "\n|||Year Ended December 31, ||\n||2019|2018|2017|\n|Current: ||||\n|Federal |$ 18,682|$ 22,606|$ 53,998|\n|State |5,711|6,182|6,595|\n|Foreign |7,323|7,018|6,185|\n||31,716|35,806|66,778|\n|Deferred: ||||\n|Federal |(863 ) |(3,127 ) |1,590|\n|State |(326 ) |(674 ) |35|\n|Foreign |(212 ) |(464 ) |(51 ) |\n||(1,401 ) |(4,265 ) |1,574|\n|Total |$ 30,315|$ 31,541|$ 68,352|\n The components of our income tax provision for the years ended December 31, 2019, 2018 and 2017 are as follows (in thousands): As a result of a loss in a foreign location, we have a net operating loss carry-forward (\u201cNOL\u201d) of approximately $0.3 million\navailable to offset future income. All $0.3 million of the NOL expires in 2025. We have established a valuation allowance for this\nNOL because the ability to utilize it is not more likely than not. We have tax credit carry-forwards of approximately $5.1 million available to offset future state tax. These tax credit carry-forwards\nexpire in 2020 to 2029. These credits represent a deferred tax asset of $4.0 million after consideration of the federal benefit of state tax\ndeductions. A valuation allowance of $1.8 million has been established for these credits because the ability to use them is not more\nlikely than not. At December 31, 2019 we had approximately $58.2 million of undistributed earnings and profits. The undistributed earnings and\nprofits are considered previously taxed income and would not be subject to U.S. income taxes upon repatriation of those earnings, in\nthe form of dividends. The undistributed earnings and profits are considered to be permanently reinvested, accordingly no provision\nfor local withholdings taxes have been provided, however, upon repatriation of those earnings, in the form of dividends, we could be\nsubject to additional local withholding taxes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the difference in the weighted average interest rate for notes payable and loans secured by trade receivables be if the interest rate for notes payable is 2.01%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-681", + "paragraphs": [ + "\n|FOR THE YEAR ENDED DECEMBER 31|NOTE|WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019|2019|2018|\n|Notes payable\u2009(1)|26|2.03%|1,994|3,201|\n|Loans secured by trade receivables|26|2.71%|1,050|919|\n|Long-term debt due within one year\u2009(2)|22|4.77%|837|525|\n|Total debt due within one year|||3,881|4,645|\n Note 21 Debt due within one year (1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314\u00a0million in U.S. dollars ($3,156\u00a0million in Canadian dollars) as at December\u00a031,\u00a02019 and December\u00a031, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note\u00a026, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December\u00a031,\u00a02019 and the current portion of finance leases of $466\u00a0million as at December\u00a031, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in net sales in 2018 between AMER and EMEA regions if the net sales from EMEA was $1,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-682", + "paragraphs": [ + "\n||2019|2018|\n|Net sales: |||\n|AMER |$1,429.3|$1,218.9|\n|APAC |1,557.2|1,498.0|\n|EMEA |309.9|281.5|\n|Elimination of inter-segment sales|(132.0)|(124.9)|\n|Total net sales|3,164.4|2,873.5|\n A discussion of net sales by reportable segment is presented below for the indicated fiscal years (in millions): AMER. Net sales for fiscal 2019 in the AMER segment increased $210.4 million, or 17.3%, as compared to fiscal 2018. The increase in net sales was driven by a $181.7 million increase in production ramps of new products for existing customers, a $13.5 million increase in production ramps for new customers and overall net increased customer end-market demand. The increase was partially offset by a $16.4 million decrease for end-of-life products and a $6.0 million reduction due to disengagements with customers. APAC. Net sales for fiscal 2019 in the APAC segment increased $59.2 million, or 4.0%, as compared to fiscal 2018. The increase in net sales was driven by an $87.3 million increase in production ramps of new products for existing customers and a $58.1 million increase in production ramps for new customers. The increase was partially offset by a $28.4 million reduction due to a disengagement with a customer, a $7.3 million decrease for end-of-life products and overall net decreased customer end-market demand. EMEA. Net sales for fiscal 2019 in the EMEA segment increased $28.4 million, or 10.1%, as compared to fiscal 2018. The increase in net sales was the result of a $20.2 million increase in production ramps of new products for existing customers, a $4.2 million increase in production ramps for new customers and overall net increased customer end-market demand. The increase was partially offset by a $6.2 million reduction due to a disengagement with a customer.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Asset retirement obligation in December 31, 2019 reduced to 26,522 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-683", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||$|$|\n|Deferred revenues and gains (note 2)|28,612|31,324|\n|Guarantee liabilities|10,113|9,434|\n|Asset retirement obligation|31,068|27,759|\n|Pension liabilities|7,238|4,847|\n|In-process revenue contracts|11,866|17,800|\n|Derivative liabilities (note 16)|51,914|56,352|\n|Unrecognized tax benefits (note 22)|62,958|40,556|\n|Office lease liability \u2013 long-term (note 1)|10,254|\u2014|\n|Other|2,325|1,325|\n||216,348|189,397|\n Other Long-Term Liabilities In-Process Revenue Contracts As part of the Company\u2019s previous acquisition of FPSO units from Petrojarl ASA (subsequently renamed Teekay Petrojarl AS, or Teekay Petrojarl), the Company assumed a certain FPSO contract with terms that were less favorable than the then prevailing market terms. At the time of the acquisition, the Company recognized a liability based on the estimated fair value of this contract and service obligation. The Company is amortizing the remaining liability over the estimated remaining term of its associated contract on a weighted basis, based on the projected revenue to be earned under the contract. Amortization of in-process revenue contracts for the year ended December 31, 2019 was $5.9 million (2018 \u2013 $14.5 million, 2017 \u2013 $27.2 million), which is included in revenues on the consolidated statements of loss. Amortization of in-process revenue contracts following 2019 is expected to be $5.9 million (2020), $5.9 million (2021) and $5.9 million (2022). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total revenue between 2018 and 2019 if the amount in 2019 was $70,250 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-684", + "paragraphs": [ + "\n||Twelve months ended December 31,||\n||2019|2018|\n|Services |$59,545|$64,476|\n|Software and other |3,788|5,073|\n| Total revenue |$63,333|$69,549|\n Disaggregation of Revenue We generate revenue from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners. The following table depicts the disaggregation of revenue (in thousands) according to revenue type and is consistent with how we evaluate our financial performance: Revenue from Contracts with Customers:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total Research and development expenses if total research and development expense for 2019 was 100,000 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-685", + "paragraphs": [ + "\n||Year ended December 31,||\n||2018|2019|\n|Research and development expenses|125,280|150,745|\n|Capitalization of development expenses|(49,688)|(60,202)|\n|Amortization of capitalized development expenses|12,039|15,597|\n|Research and development grants and credits|(321)|(49)|\n|Total research and development expenses|87,310|106,091|\n|Impairment of research and development related assets|1,278|4,755|\n|Total|88,588|110,846|\n NOTE 23. EXPENSES BY NATURE Research and development consists of the following: The impairment expenses in 2018 and 2019 are related to customer specific projects. The Company\u2019s operations in the Netherlands, Belgium and the United States receive research and development grants and credits from various sources.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference between the total revenue from Network Solutions and Services & Support if the total revenue from Services & Support was $400,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-686", + "paragraphs": [ + "\n|(In thousands)|Network Solutions|Services & Support|Total|\n|Access & Aggregation|$301,801|$57,069|$358,870|\n|Subscriber Solutions & Experience (1)|129,067|5,393|134,460|\n|Traditional & Other Products|27,364|8,583|35,947|\n|Total|$458,232|$71,045|$529,277|\n The following table disaggregates our revenue by major source for the year ended December 31, 2018: (1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in unrecognised tax benefits between 2019 and 2017 year end if the value in December 31, 2019 was doubled 2 ? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-687", + "paragraphs": [ + "\n||December 31,|||\n||2019|2018|2017|\n|Unrecognized tax benefits at January 1, |(7,113 ) |(7,419 ) |(6,938 ) |\n|Gross amount of increases in unrecognized tax benefits as a\nresult of tax positions taken during a prior period|(2,428 ) |(873 ) |(789 ) |\n|Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period|445|233|145|\n|Gross amount of increases in unrecognized tax benefits as a\nresult of tax positions taken during the current period|(2,489 ) |(78 ) |-|\n|Reductions to unrecognized tax benefits relating to settlements with taxing authorities|-|349|-|\n|Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations|346|675|163|\n|Unrecognized tax benefits at December 31, |(11,239 ) |(7,113 ) |(7,419 ) |\n A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended December 31,\n2019, 2018 and 2017 (in thousands): Our unrecognized tax benefits totaled $11.2 million and $7.1 million as of December 31, 2019 and 2018, respectively. Included in these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively, which, if recognized, would affect the effective tax rate.\nthese amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively,\nwhich, if recognized, would affect the effective tax rate. We recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense. For the years ended December 31, 2019, 2018 and 2017, the Company recognized the following income tax expense: $0.5 million, $0.5 million, and $0.3 million, respectively, for the potential payment of interest and penalties. Accrued interest and penalties were $1.7 million and $2.1 million for the years ended December 31, 2019 and 2018. We conduct business globally and, as a result, files income tax returns in the United State federal jurisdiction and in many state and foreign jurisdictions. We are generally no longer subject to U.S. federal, state, and local, or non-US income tax examinations for the years before 2012. Due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020, the Company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $3.1 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in other expenses from 2018 to 2019 if the amount in 2019 was 16,239 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-688", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Employee costs*|18,789|20,980|24,863|\n|Share-based compensation (Note 22)|4,565|5,216|5,107|\n|Other expenses|16,496|15,797|17,415|\n|Total|39,850|41,993|47,385|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 17. General and Administrative Expenses An analysis of general and administrative expenses is as follows: * Employee costs include restructuring costs of $3,975 pursuant to management\u2019s decision to relocate more of its employees including several members of senior management to the Piraeus, Greece office.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the percentage revenues by geography for Americas and EMEA was 39% and 41% respectively in 2019, what was the difference in percentage revenues by geography in the EMEA relative to the Asia Pacific in 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-689", + "paragraphs": [ + "\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Services Revenues:|||||\n|Americas|$1,576|-5%|-3%|$1,654|\n|EMEA|1,021|-2%|2%|1,046|\n|Asia Pacific|643|-7%|-4%|695|\n|Total revenues|3,240|-5%|-2%|3,395|\n|Total Expenses (1)|2,703|-1%|2%|2,729|\n|Total Margin|$537|-19%|-18%|$666|\n|Total Margin %|17%|||20%|\n|% Revenues by Geography:|||||\n|Americas|49%|||49%|\n|EMEA|31%|||31%|\n|Asia Pacific|20%|||20%|\n Services Business We offer services to customers and partners to help to maximize the performance of their investments in Oracle applications and infrastructure technologies. Services revenues are generally recognized as the services are performed. The cost of providing our services consists primarily of personnel related expenses, technology infrastructure expenditures, facilities expenses and external contractor expenses. (1) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under \u201cPresentation of Operating Segments and Other Financial Information\u201d above. Excluding the effects of currency rate fluctuations, our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and, to a lesser extent, our consulting services. During fiscal 2019, constant currency increases in our EMEA-based services revenues were offset by constant currency services revenue decreases in the Americas and the Asia Pacific regions. In constant currency, total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings. In constant currency, total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage increase in other payables from 2018 to 2019 if the amount in 2019 is now 12,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-690", + "paragraphs": [ + "\n|Consolidated|||\n||2019|2018|\n||US$\u2019000|US$\u2019000|\n|Trade payables|3,492|2,016|\n|Deferred consideration|888|643|\n|Other payables|11,898|9,488|\n||16,278|12,147|\n Note 12. Current liabilities - trade and other payables Accounting policy for trade and other payables\u00a0\n\nThese amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition. Deferred consideration\u00a0\n\nThe payable represents the obligation to pay consideration following the acquisition of a business or assets and is deferred based on passage of time. It is measured at the present value of the estimated liability.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in the general and administrative stock-based compensation expense from 2018 to 2019 be if the amount in 2018 was 900 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-691", + "paragraphs": [ + "\n||December 31||\n||2019|2 0 1 8|\n|U.S. $ in thousands|||\n|Research and development|123|175|\n|General and administrative|666|844|\n|Total stock-based compensation expense|789|1,019|\n NOTE 11 - STOCK CAPITAL (Cont.) Shares and warrants issued to service providers: On August 17, 2017 the Company issued to Anthony Fiorino, the former CEO of the Company, for consulting services rendered, a grant of 4,327 shares of restricted stock under the 2014 U.S. Plan, which vests in eight equal quarterly installments (starting November 17, 2017) until fully vested on the second anniversary of the date of grant. Compensation expense recorded by the Company in respect of its stock-based service provider compensation awards for the year ended December 31, 2019 and 2018 amounted to $25 and $102, respectively. On March 26, 2019, the Company issued to its legal advisor 5,908 shares of Common Stock under the 2014 U.S. Plan for certain 2018 legal services. The related compensation expense was recorded as general and administrative expense in 2018. On May 23, 2019, the Company granted to a former director, in consideration for services rendered to the Company, an option under the 2014 Global Plan to purchase up to 4,167 shares of Common Stock with an exercise price per share of $0.75. The option was fully vested and exercisable as of the date of grant. Total Stock-Based Compensation Expense: The total stock-based compensation expense, related to shares, options and warrants granted to employees, directors and service providers was comprised, at each period, as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Other receivables in 2019 from 2018 be if the amount in 2019 was 0.2 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-692", + "paragraphs": [ + "\n|||2019|2018|\n||Note|\u00a3m|\u00a3m|\n|Net trade receivables|18|24.9|25.4|\n|Accrued income|18|28.0|26.7|\n|Other receivables|18|0.3|0.1|\n|Cash and cash equivalents|19|5.9|4.3|\n|Total||59.1|56.5|\n 31. Financial instruments Financial assets\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much is the 2019 total cost of revenues if it increased by 40,000 from 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-693", + "paragraphs": [ + "\n||Year ended 31 December||||\n||2019||2018||\n|||% of||% of|\n|||segment||segment|\n||Amount|revenues|Amount|revenues|\n||||(Restated)|(Restated)|\n||(RMB in millions, unless specified)||||\n|VAS|94,086|47%|73,961|42%|\n|FinTech and Business Services|73,831|73%|54,598|75%|\n|Online Advertising|34,860|51%|37,273|64%|\n|Others|6,979|92%|4,742|98%|\n|Total cost of revenues|209,756||170,574||\n Cost of revenues. Cost of revenues increased by 23% year-on-year to RMB209.8 billion. The increase primarily reflected greater content costs, costs of FinTech services and channel costs. As a percentage of revenues, cost of revenues increased to 56% for the year ended 31 December 2019 from 55% for the year ended 31 December 2018. The following table sets forth our cost of revenues by line of business for the years ended 31 December 2019 and 2018: Cost of revenues for VAS increased by 27% year-on-year to RMB94,086 million. The increase was mainly due to greater content costs for services and products such as live broadcast services, online games and video streaming subscriptions, as well as channel costs for smart phone games. Cost of revenues for FinTech and Business Services increased by 35% year-on-year to RMB73,831 million. The increase primarily reflected greater costs of payment-related and cloud services due to the enhanced scale of our payment and cloud activities. Cost of revenues for Online Advertising decreased by 6% year-on-year to RMB34,860 million. The decrease was mainly driven by lower content costs for our advertising-funded long form video service resulting from fewer content releases and improved cost efficiency, partly offset by other cost items.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the foreign exchange forward contracts for hedging instruments between other assets and other liabilities if the value for other assets was $500 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-694", + "paragraphs": [ + "\n|||December 31, 2019|||\n||Prepaid Expenses and Other Current Assets|Other Assets|Other Current Liabilities|Other Liabilities|\n|Derivatives designated as hedging instruments: |||||\n|Foreign exchange forward contracts|$226|$139|$369|$230|\n|Total derivatives designated as hedging instruments|$226|$139|$369|$230|\n|Derivatives not designated as hedging instruments:|||||\n|Foreign exchange forward contracts|$973|$\u2014|$1,807|$\u2014|\n|Interest rate swap contracts .|\u2014|\u2014|406|7,209|\n|Total derivatives not designated as hedging instruments .|$973|$\u2014|$2,213|$7,209|\n|Total derivative instruments .|$1,199|$139|$2,582|$7,439|\n 9. Derivative Financial Instruments As a global company, we are exposed in the normal course of business to interest rate and foreign currency risks that could affect our financial position, results of operations, and cash flows. We use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes. Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within \u201cAccumulated other comprehensive loss\u201d if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., \u201ceconomic hedges\u201d), we record the changes in fair value directly to earnings. See Note 11. \u201cFair Value Measurements\u201d to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments. The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2019 and 2018 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the company's net assets measured at fair value as at December 31, 2019 if its long term liabilities are doubled while its cash equivalents are decreased by $5,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-695", + "paragraphs": [ + "\n||Level 1|Level 2|Level 3|\n||(In thousands)|||\n|Assets||||\n|Cash equivalents: Money market funds|$256,915|$ -|$ -|\n|Other current assets:||||\n|Indemnification - Sale of SSL|$ -|$ -|$ 598|\n|Liabilities||||\n|Long term liabilities:||||\n|Indemnification - Globalstar do Brasil S.A.|$ -|$ -|$145|\n Assets and Liabilities Measured at Fair Value The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at December 31,\n2019: The carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those\ninstruments. The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of\nDecember 31, 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average total current deferred revenue for 2018 and 2019 if 2018 year end total current deferred revenue was $1,200?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-696", + "paragraphs": [ + "\n||December 31,||\n||2019|2018|\n|Current:|||\n|Domains|$752.7|$686.3|\n|Hosting and presence|526.7|483.3|\n|Business applications|265.0|224.1|\n||$1,544.4|$1,393.7|\n|Noncurrent:|||\n|Domains|$382.2|$365.8|\n|Hosting and presence|187.2|180.6|\n|Business applications|85.0|77.4|\n||$ 654.4|$623.8|\n 8. Deferred Revenue Deferred revenue consisted of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Under the Accumulated Unrealized Components of Defined Benefit Plans, what would the percentage change in the balance from 2018 to 2019 be if the balance in 2019 was 23,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-697", + "paragraphs": [ + "\n||Accumulated Foreign Currency Translation Adjustment|Accumulated Unrealised Gains or Losses on Cash Flow Hedges|Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments|Accumulated Unrealized Components of Defined Benefit Plans|Total|\n||||(inthousands)|||\n|Balance as of June 24, 2018|$(32,722)|$(4,042)|$(1,190)|$(19,495)|$(57,449)|\n|Other comprehensive (loss) income before reclassifications|(9,470)|2,860|3,535|(1,153)|(4,228)|\n|Losses (gains) reclassified from accumulated other comprehensive income (loss) to net income|2,822|(2,749)|(199)|\u2014|(126)|\n|Effects of ASU 2018-02 adoption|\u2014|(399)|\u2014|(1,828)|(2,227)|\n|Net current-period other comprehensive income (loss)|(6,648)|(288)|3,336|(2,981)|(6,581)|\n|Balance as of June 30, 2019|$(39,370)|$(4,330)|$2,146|$(22,476)|$(64,030)|\n Note 18: Comprehensive Income (Loss) The components of accumulated other comprehensive loss, net of tax at the end of June 30, 2019, as well as the activity during the fiscal year ended June 30, 2019, were as follows: (1) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense, net. (2) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue: $9.6 million gain; cost of goods sold: $5.0 million loss; selling, general, and administrative expenses: $1.7 million loss; and other income and expense: $0.1 million loss. Tax related to other comprehensive income, and the components thereto, for the years ended June 30, 2019, June 24, 2018 and June 25, 2017 was not material.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How much of the total plan assets comprises cash in 2019 if the total plan assets is now $85 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-698", + "paragraphs": [ + "\n||Fiscal Year Ended January 31,|||||\n||2019||||2018|\n||Level 1|Level 2|Level 3|Total|Total|\n|Insurance contracts|$\u2014|$28.0|$\u2014|$28.0|$53.0|\n|Other investments|\u2014|14.5|\u2014|14.5|17.0|\n|Total assets measured at fair value|$\u2014|$42.5|$\u2014|$42.5|70.0|\n|Cash||||4.3|0.2|\n|Investment Fund valued using net asset value||||34.0|50.9|\n|Total pension plan assets at fair value||||$80.8|$121.1|\n Defined Benefit Pension Plan Assets The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested. Investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations, and Autodesk is not actively involved in their investment strategies. Defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows: The insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies. Autodesk does not have control over the target allocation or visibility of the investment strategies of those investments. Insurance contracts and investments held by insurance companies made up 35% and 44% of total plan assets as of January 31, 2019 and January 31, 2018, respectively. The assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by Russell Investments in association with Aon Hewitt. The objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments. The fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets. The fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What percentage of total restructuring charges in 2019 would have consisted of Facility relocation and closure charges if total restructuring charges was $6,000 thousand instead, while facility relocation and closure charges remained unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-699", + "paragraphs": [ + "\n||2019|2018|Cumulative Cost Through December 31, 2019|\n|Severance and related charges|$3,041|$4,239|$7,280|\n|Facility relocation and closure charges|1,996|\u2014|1,996|\n|Total restructuring charges|$5,038|$4,239|$9,277|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The table below summarizes the restructuring charges for the years ended:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If effective tax rate in 2017 was -30.0%, what would be the average effective tax rate for 2017 and 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-700", + "paragraphs": [ + "\n||Year ended March 31,||(Unfavorable) favorable||\n|(Dollars in thousands)|2018|2017|$|%|\n|Income tax (benefit) expense|$ (3,251)|$ 236|$ 3,487|nm|\n|Effective tax rate|(28.0)%|(2.1)%|||\n Income Taxes nm - not meaningful For fiscal 2018, the effective tax rate was different than the statutory rate due primarily to the impact of the Tax Act reform. The Company recorded a benefit of approximately $3.3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences. At March 31, 2018, we had $198.7 million of a federal net operating loss carryforward that expires, if unused, in fiscal years 2031 to 2038. For fiscal 2017, the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences. Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $0.1 million of tax and zero to $0.2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations. We are routinely audited; due to the ongoing nature of current examinations in multiple jurisdictions, other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time. Because of our losses in prior periods, we have recorded a valuation allowance offsetting substantially all of our deferred tax assets. The ultimate realization of deferred tax assets generated prior to Tax Act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Because of our losses in prior periods, management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the difference in total operating lease commitments between 2018 and 2019 if the value for total operating lease commitments in 2019 is 22,000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-701", + "paragraphs": [ + "\n||2019|2018|\n||$M|$M|\n|Capital expenditure commitments|||\n|Estimated capital expenditure under firm contracts, payable:|||\n|Not later than one year|398|416|\n|Later than one year, not later than two years|\u2013|\u2013|\n|Later than two years, not later than five years|\u2013|\u2013|\n|Total capital expenditure commitments|398|416|\n|Operating lease commitments|||\n|Future minimum rentals under non-cancellable operating leases, payable:|||\n|Not later than one year|1,998|2,089|\n|Later than one year, not later than five years|7,415|7,484|\n|Later than five years|12,378|13,331|\n|Total operating lease commitments|21,791|22,904|\n|Total commitments for expenditure|22,189|23,320|\n This section presents the Group\u2019s contractual obligation to make a payment in the future in relation to purchases of property, plant and equipment, and lease commitments. Capital expenditure and operating lease commitments of the Group at the reporting date are as follows: The commitments set out above do not include contingent turnover rentals, which are charged on many retail premises leased by the Group. These rentals are calculated as a percentage of the turnover of the store occupying the premises, with the percentage and turnover threshold at which the additional rentals commence varying with each lease agreement. The Group leases retail premises and warehousing facilities which are generally for periods up to 40 years. The operating lease commitments include leases for the Norwest office and distribution centres. Generally the lease agreements are for initial terms of between five and 25 years and most include multiple renewal options for additional five to 10-year terms. Under most leases, the Group is responsible for property taxes, insurance, maintenance, and expenses related to the leased properties. However, many of the more recent lease agreements have been negotiated on a gross or semi-gross basis, which eliminates or significantly reduces the Group\u2019s exposure to operational charges associated with the properties. From 1 July 2019, the Group adopted AASB 16 Leases and as a result the operating lease commitments set out above have been recognised in the Consolidated Statement of Financial Position, with the exception of the service component of lease payments. Refer to Note 1.2.6 for a reconciliation between the operating lease commitments at 30 June 2019 and the lease liabilities recognised at 1 July 2019.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the External total gross profit increased to 10,000 million in 2019, what would have been the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-702", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2019|2018*|Yr.-to-Yr. Percent/ Margin Change|\n|Global Technology Services||||\n|External total gross profit|$9,515|$10,035|(5.2)%|\n|External total gross profit margin|34.8%|34.4%|0.3pts.|\n|Pre-tax income|$1,645|$ 1,781|(7.6)%|\n|Pre-tax margin|5.8%|5.9%|(0.2)pts.|\n * Recast to reflect segment changes. The GTS gross profit margin increased 0.3 points year to year to 34.8 percent, due to the benefits of workforce actions and the continued scale out of our public cloud. We continued to take structural actions to improve our cost competitiveness and are accelerating the use of AI and automation in delivery operations, including leveraging Red Hat\u2019s Ansible platform. Pre-tax income of $1,645 million decreased 7.6 percent, driven primarily by the decline in revenue and gross profit, and a higher level of workforce rebalancing charges in the current year. Pre-tax margin of 5.8 percent was essentially flat year to year, with the 2019 pre-tax margin reflecting benefits from structural and workforce actions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in total revenue from 2018 to 2019 if total revenue in 2019 was 1,400,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-703", + "paragraphs": [ + "\n||Year ended December 31,||\n|(EUR thousand)|2018|2019|\n|Equipment revenue|631,504|1,068,645|\n|Spares & service revenue|186,577|215,215|\n|Total|818,081|1,283,860|\n Revenue stream The Company generates revenue primarily from the sales of equipment and sales of spares & service. The products and services described by nature in Note 1, can be part of all revenue streams. The proceeds resulting from the patent litigation & arbitration settlements (\u20ac159 million) are included in the equipment revenue stream.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the investment of CLIENTRON CORP. increases to 311,617 NT$, what is the revised average of listed companies in 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-704", + "paragraphs": [ + "\n|As of December 31,|||||\n||2018||2019||\n|Investee companies|Amount|Percentage of ownership or voting rights|Amount|Percentage of ownership or voting rights|\n||NT$ (In Thousands)||NT$ (In Thousands)||\n|Listed companies|||||\n|CLIENTRON CORP.|$249,663|22.39|$276,515|21.90|\n|FARADAY TECHNOLOGY CORP. (FARADAY) (Note A)|1,483,111|13.78|1,473,028|13.78|\n|Unlisted companies|||||\n|MTIC HOLDINGS PTE. LTD.|3,026|45.44|18,157|45.44|\n|WINAICO IMMOBILIEN GMBH (Note B)|\u2014|44.78|\u2014|44.78|\n|PURIUMFIL INC.|\u2014|\u2014|7,164|44.45|\n|UNITECH CAPITAL INC.|568,005|42.00|642,660|42.00|\n|TRIKNIGHT CAPITAL CORPORATION|1,520,575|40.00|2,281,631|40.00|\n|HSUN CHIEH INVESTMENT CO., LTD.|1,608,551|36.49|1,686,502|36.49|\n|YANN YUAN INVESTMENT CO., LTD.|2,032,013|30.87|2,761,821|30.87|\n|HSUN CHIEH CAPITAL CORP.|161,319|30.00|122,060|30.00|\n|VSENSE CO., LTD.|31,544|26.89|592|25.90|\n|UNITED LED CORPORATION HONG KONG LIMITED|167,953|25.14|121,973|25.14|\n|TRANSLINK CAPITAL PARTNERS I, L.P. (Note C)|120,440|10.38|172,414|10.38|\n|WINAICO SOLAR PROJEKT 1 GMBH (Note B)|\u2014|50.00|\u2014|\u2014|\n|YUNG LI INVESTMENTS, INC.|2,213|45.16|\u2014|\u2014|\n|Total|$7,948,413||$9,564,517||\n Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors. Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company. Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees. The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total liabilities from both A2iA and ICAR acquisitions if the current liabilities from the A2iA acquisition was $3,000 thousand? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-705", + "paragraphs": [ + "\n||A2iA|ICAR|Total|\n|Current assets|$3,929|$2,036|$5,965|\n|Property, plant, and equipment|307|83|390|\n|Intangible assets|28,610|6,407|35,017|\n|Goodwill|24,991|6,936|31,927|\n|Other non-current assets|1,177|87|1,264|\n|Current liabilities|(2,688)|(1,652)|(4,340)|\n|Deferred income tax liabilities|(7,503)|(1,602)|(9,105)|\n|Other non-current liabilities|(7)|(828)|(835)|\n|Net assets acquired|$48,816|$11,467|$60,283|\n ICAR Vision Systems, S.L. On October 16, 2017, Mitek Holding B.V., a company incorporated under the laws of The Netherlands and a wholly owned subsidiary of the Company (\u201cMitek Holding B.V.\u201d), acquired all of the issued and outstanding shares of ICAR, a company incorporated under the laws of Spain (the \u201cICAR Acquisition\u201d), and each of its subsidiaries, pursuant to a Share Purchase Agreement (the \u201cPurchase Agreement\u201d), by and among, the Company, Mitek Holding B.V., and each of the shareholders of ICAR (the \u201cSellers\u201d). ICAR is a technology provider of identity fraud proofing and document management solutions for web, desktop, and mobile platforms. Upon completion of the ICAR Acquisition, ICAR became a direct wholly owned subsidiary of Mitek Holding B.V. and an indirect wholly owned subsidiary of the Company. ICAR is a leading provider of consumer identity verification solutions in Spain and Latin America. The ICAR Acquisition strengthens the Company\u2019s position as a global digital identity verification powerhouse in the Consumer Identity and Access Management solutions market. As consideration for the ICAR Acquisition, the Company agreed to an aggregate purchase price of up to $13.9 million, net of cash acquired. On October 16, 2017, the Company: (i) made a cash payment to Sellers of $3.0 million, net of cash acquired and subject to adjustments for transaction expenses, escrow amounts, indebtedness, and working capital adjustments; and (ii) issued to Sellers 584,291 shares, or $5.6 million, of Common Stock. In addition to the foregoing, the Sellers may be entitled to additional cash consideration upon achievement of certain milestones as follows: (a) subject to achievement of the revenue target for the fourth quarter of calendar 2017, the Company will pay to Sellers up to $1.5 million (the \u201cQ4 Consideration\u201d), which amount shall be deposited (as additional funds) into the escrow fund described below; and (b) subject to achievement of certain revenue and net income targets for ICAR for the twelve-month period ending on September 30, 2018, and the twelve-month period ending on September 30, 2019, the Company will pay to Sellers up to $3.8 million in additional cash consideration (the \u201cEarnout Consideration\u201d); provided that if the revenue target set forth in clause (a) is not met, then the Q4 Consideration will instead be added to the Earnout Consideration payable upon (and subject to) achievement of the revenue and net income targets for the twelve-month period ending on September 30, 2018. The Company estimated the fair value of the total Q4 Consideration and Earnout Consideration to be $2.9 million on October 16, 2017, which was determined using a discounted cash flow methodology based on financial forecasts determined by management that included assumptions about revenue growth and discount rates. Each quarter the Company revises the estimated fair value of the Earnout Consideration and revises as necessary. The Company incurred $0.5 million of expense in connection with the ICAR Acquisition primarily related to legal fees, outside service costs, and travel expense, which are included in acquisition-related costs and expenses in the consolidated statements of operations and other comprehensive income (loss). On October 16, 2017, the Company deposited $1.5 million of cash into an escrow fund to serve as collateral and partial security for working capital adjustments and certain indemnification rights. In April 2018, the Q4 Consideration of $1.5 million was deposited into the escrow fund. As a result of the achievement of earnout targets during fiscal 2018, the Company paid $1.8 million in January 2019. The Company intends to extend the period over which the remaining $1.8 million of earnout consideration is earned. A portion of the earnout consideration will be paid during first quarter of fiscal 2020 based on the achievement of revenue and income targets earned during fiscal 2019. The remaining portion of the earnout consideration will be paid out during the first quarter of fiscal 2021, which will be based on the achievement of certain revenue, income, development and corporate targets achieved during fiscal 2020. During the first quarter of fiscal 2020, the Company released all escrow funds, excluding $1.0 million which is being held for any potential settlement relating to the claims which may arise from the litigation which was brought on by Global Equity & Corporate Consulting, S.L. against ICAR as more fully described in Note 9. The Company used cash on hand for cash paid on October 16, 2017, and under the terms of the Purchase Agreement, the Company has agreed to guarantee the obligations of Mitek Holding B.V. thereunder. Acquisitions are accounted for using the purchase method of accounting in accordance with ASC Topic 805,Business Combinations. Accordingly, the results of operations of A2iA and ICAR have been included in the accompanying consolidated financial statements since the date of each acquisition. The purchase price for both the A2iA Acquisition and the ICAR Acquisition have been allocated to the tangible and intangible assets acquired and liabilities assumed based upon the respective estimates of fair value as of the date of each acquisition, and are based on assumptions that the Company\u2019s management believes are reasonable given the information currently available. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed during the year ended September 30, 2018 a(mounts shown in thousands): The goodwill recognized is due to expected synergies and other factors and is not expected to be deductible for income tax purposes. The Company estimated the fair value of identifiable acquisition-related intangible assets with definite lives primarily based on discounted cash flow projections that will arise from these assets. The Company exercised significant judgment with regard to assumptions used in the determination of fair value such as with respect to discount rates and the determination of the estimated useful lives of the intangible assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Fair value of plan assets from 2018 to 2019 be if the amount in 2019 was $13,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-706", + "paragraphs": [ + "\n||Fiscal year-end||\n||2019|2018|\n|Projected benefit obligation|$60,437|$51,499|\n|Accumulated benefit obligation|55,941|47,713|\n|Fair value of plan assets|12,997|12,486|\n 14. DEFINED BENEFIT PLANS (Continued) The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the gross margin from fiscal year ending January 31, 2019 is 82%, how much has it changed compared to the prior year? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-707", + "paragraphs": [ + "\n|||Fiscal Year Ended January 31,||\n||2019|2018|2017|\n|||(Unaudited)||\n|Gross profit|$2,283.9|$1,753.2|$1,689.1|\n|Non-GAAP gross profit|$2,317.0|$1,785.5|$1,743.2|\n|Gross margin|89%|85%|83%|\n|Non-GAAP gross margin|90%|87%|86%|\n|Loss from operations|$(25.0)|$(509.1)|$(499.6)|\n|Non-GAAP income (loss) from operations|$316.0|$(112.0)|$(125.5)|\n|Operating margin|(1)%|(25)%|(25)%|\n|Non-GAAP operating margin|12%|(5)%|(6)%|\n|Net loss|$(80.8)|$(566.9)|$(582.1)|\n|Non-GAAP net income (loss)|$223.3|$(106.3)|$(111.0)|\n|Diluted net loss per share|$(0.37)|$(2.58)|$(2.61)|\n|Non-GAAP diluted net income (loss) per share|$1.01|$(0.48)|$(0.50)|\n|GAAP diluted weighted average shares used in per share calculation|218.9|219.5|222.7|\n|Non-GAAP diluted weighted average shares used in per share calculation|222.0|219.5|222.7|\n OTHER FINANCIAL INFORMATION In addition to our results determined under U.S. generally accepted accounting principles (\u201cGAAP\u201d) discussed above, we believe the following non-GAAP measures are useful to investors in evaluating our operating performance. For the fiscal years ended January 31, 2019, 2018, and 2017, our gross profit, gross margin, (loss) income from operations, operating margin, net (loss) income, diluted net (loss) income per share and diluted shares used in per share calculation on a GAAP and non-GAAP basis were as follows (in millions except for gross margin, operating margin, and per share data): For our internal budgeting and resource allocation process and as a means to provide consistency in period-to-period comparisons, we use non-GAAP measures to supplement our consolidated financial statements presented on a GAAP basis. These non-GAAP measures do not include certain items that may have a material impact upon our reported financial results. We also use non-GAAP measures in making operating decisions because we believe those measures provide meaningful supplemental information regarding our earning potential and performance for management by excluding certain benefits, credits, expenses and charges that may not be indicative of our core business operating results. For the reasons set forth below, we believe these non-GAAP financial measures are useful to investors both because (1) they allow for greater transparency with respect to key metrics used by management in its financial and operational decision-making and (2) they are used by our institutional investors and the analyst community to help them analyze the health of our business. This allows investors and others to better understand and evaluate our operating results and future prospects in the same manner as management, compare financial results across accounting periods and to those of peer companies and to better understand the long-term performance of our core business. We also use some of these measures for purposes of determining company-wide incentive compensation. There are limitations in using non-GAAP financial measures because non-GAAP financial measures are not prepared in accordance with GAAP and may be different from non-GAAP financial measures used by other companies. The non-GAAP financial measures included above are limited in value because they exclude certain items that may have a material impact upon our reported financial results. In addition, they are subject to inherent limitations as they reflect the exercise of judgments by management about which charges are excluded from the non-GAAP financial measures. We compensate for these limitations by analyzing current and future results on a GAAP basis as well as a non-GAAP basis and also by providing GAAP measures in our public disclosures. The presentation of non-GAAP financial information is meant to be considered in addition to, not as a substitute for or in isolation from, the directly comparable financial measures prepared in accordance with GAAP. We urge investors to review the reconciliation of our non-GAAP financial measures to the comparable GAAP financial measures included below, and not to rely on any single financial measure to evaluate our business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average aggregate size of the facilities in Arizona and Washington if the size in Washington decreased by 500 square foot?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-708", + "paragraphs": [ + "\n|State / Province|Number of Facilities|Aggregate Size|\n|California|10|618,900|\n|New York|1|231,100|\n|Texas|3|214,300|\n|Illinois|3|144,200|\n|Ohio|2|120,400|\n|Maryland|3|115,300|\n|Nevada|1|74,000|\n|Oregon|1|55,500|\n|Ontario|1|51,300|\n|Florida|2|48,300|\n|New Jersey|1|38,400|\n|Connecticut(2)|1|29,200|\n|British Columbia|1|24,900|\n|Alberta|2|16,500|\n|Arizona|1|14,500|\n|Washington|1|10,500|\n|Total|34|1,807,300|\n Item 2. PROPERTIES We operate 31 distributions centers located in the United States and Canada totaling approximately 1.7 million square feet. We own a 59,500 square foot distribution center in Cincinnati, Ohio and a 10,000 square foot protein processing facility and distribution center in Chicago, Illinois. All of our other properties are leased. The following table sets forth our distribution, protein processing, corporate and other support facilities by state or province and their approximate aggregate square footage as of February 21, 2020 (1). (1) \u00a0Excludes the impact of our recent acquisitions of Sid Wainer & Son and Cambridge Packing Co, Inc. more fully described in 'Management's Discussion and Financial Condition and Results of Operations \u2014 Overview and Recent Developments.\" (2) \u00a0Represents our corporate headquarters in Ridgefield, Connecticut. We consider our properties to be in good condition generally and believe our facilities are adequate for our operations and provide sufficient capacity to meet our anticipated requirements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the amount drawn from 2018 to 2019 in euros if the amount drawn in 2019 is now 110 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-709", + "paragraphs": [ + "\n||2019|2018|2019|2018|\n||\u20acm|\u20acm|INRm|INRm|\n|Net exposure|468.9|555.7|5,072.4|6,274.5|\n|Foreign exchange rate|1.1825|1.1126|94.4586|88.3432|\n 27 Financial risk management (continued) The table below summarises the Group\u2019s exposure to foreign exchange risk as well as the foreign exchange rates applied: The approximate impact of a 10 per cent appreciation in foreign exchange rates would be a positive movement of \u00a350.0 million (2018: \u00a363.4 million) to equity attributable to owners of the Group. The approximate impact of a 10 per cent depreciation in foreign exchange rates would be a negative movement of \u00a340.9 million (2018: \u00a351.9 million) to equity attributable to owners of the Group. There is no material income statement impact as these exchange differences are recognised in other comprehensive income. As part of the strategy to mitigate the Group\u2019s exposure to foreign exchange risk, the Group is able to borrow part of its RCF in euros, up to \u20ac100 million. The RCF borrowings denominated in euros have been designated as a hedging instrument (net investment hedge) against the Group\u2019s net investment in Spain with the hedged risk being the changes in the euro/pounds sterling spot rate that will result in changes in the value of the Group\u2019s net investments in Spain. At 31 December 2019, \u20ac100 million (2018: \u20ac100 million) was drawn in euros.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in amount as reported between net sales and cost of sales if cost of sales was $5,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-710", + "paragraphs": [ + "\n|||For the year ended March 31, 2019||\n|Income Statement|As reported|Balances without adoption of New Revenue Standard|Effect of Change Higher / (Lower)|\n|Net sales|$5,349.5|$5,380.1|$(30.6)|\n|Cost of sales|$2,418.2|$2,434.0|$(15.8)|\n|Gross profit|$2,931.3|$2,946.1|$(14.8)|\n|Income before income taxes|$204.5|$219.3|$(14.8)|\n|Income tax (benefit) provision|$(151.4)|$(149.0)|$(2.4)|\n|Net income from continuing operations|$355.9|$368.3|$(12.4)|\n Recently Adopted Accounting Pronouncements On April 1, 2018, the Company adopted ASU 2014-09-Revenue from Contracts with Customers (ASC 606) and all related amendments (\u201cNew Revenue Standard\u201d) using the modified retrospective method. The Company has applied the new revenue standard to all contracts that were entered into after adoption and to all contracts that were open as of the initial date of adoption. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The adoption of the new standard impacts the Company's net sales on an ongoing basis depending on the relative amount of revenue sold through its distributors, the change in inventory held by its distributors, and the changes in price concessions granted to its distributors. Previously, the Company deferred revenue and cost of sales on shipments to distributors until the distributor sold the product to their end customer. As required by the new revenue standard, the Company no longer defers revenue and cost of sales, but rather, estimates the effects of returns and allowances provided to distributors and records revenue at the time of sale to the distributor. Sales to non-distributor customers, under both the previous and new revenue standards, are generally recognized upon the Company\u2019s shipment of the product. The cumulative effect of the changes made to the consolidated April 1, 2018 balance sheet for the adoption of the new revenue standard is summarized in the table of opening balance sheet adjustments below. In accordance with the new revenue standard\u00a0requirements, the disclosure of the impact of adoption on the consolidated income statement and balance sheet for the period ended March 31, 2019 was as follows (in millions): The significant changes in the financial statements noted in the table above are primarily due to the transition from sellthrough revenue recognition to sell-in revenue recognition as required by the New Revenue Standard, which eliminated the balance of deferred income on shipments to distributors, significantly reduced accounts receivable, and significantly increased retained earnings. Prior to the acquisition of Microsemi, Microsemi already recognized revenue on a sell-in basis, so the impact of the adoption of the New Revenue Standard was primarily driven by Microchip's historical business excluding Microsemi.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average basic earnings per share for 2017 and 2018 if 2017 basic earnings per share was $2.70?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-711", + "paragraphs": [ + "\n||Year Ended June 30,|||\n||2019|2018|2017|\n|Net Income|$271,885|$365,034|$229,561|\n|Common share information:||||\n|Weighted average shares outstanding for basic earnings per share|77,160|77,252|77,856|\n|Dilutive effect of stock options and restricted stock|187|333|399|\n|Weighted average shares outstanding for diluted earnings per share|77,347|77,585|78,255|\n|Basic earnings per share|$3.52|$4.73|$2.95|\n|Diluted earnings per share|$3.52|$4.70|$2.93|\n NOTE 10. EARNINGS PER SHARE The following table reflects the reconciliation between basic and diluted earnings per share. Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the net total between Lease and Loan Receivables if the net total for Lease Receivables was $4,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-712", + "paragraphs": [ + "\n|July 27, 2019|Lease Receivables|Loan Receivables|Financed Service Contracts|Total|\n|Gross|$2,367|$5,438|$2,369|$10,174|\n|Residual value|142|\u2014|\u2014|142|\n|Unearned income|(137)|\u2014|\u2014|(137)|\n|Allowance for credit loss|(46)|(71)|(9)|(126)|\n|Total, net .|$2,326|$5,367|$2,360|$10,053|\n|Reported as:|||||\n|Current .|$1,029|$2,653|$1,413|$5,095|\n|Noncurrent|1,297|2,714|947|4,958|\n|Total, net .|$2,326|$5,367|$2,360|$10,053|\n 8. Financing Receivables and Operating Leases (a) Financing Receivables Financing receivables primarily consist of lease receivables, loan receivables, and financed service contracts. Lease receivables represent sales-type and direct-financing leases resulting from the sale of Cisco\u2019s and complementary third-party products and are typically collateralized by a security interest in the underlying assets. Lease receivables consist of arrangements with terms of four years on average. Loan receivables represent financing arrangements related to the sale of our hardware, software, and services, which may include additional funding for other costs associated with network installation and integration of our products and services. Loan receivables have terms of three years on average. Financed service contracts include financing receivables related to technical support and advanced services. Revenue related to the technical support services is typically deferred and included in deferred service revenue and is recognized ratably over the period during which the related services are to be performed, which typically ranges from one to three years. A summary of our financing receivables is presented as follows (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the land value between 2018 and 2019 if the value in 2019 is doubled and then increased by $1,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-713", + "paragraphs": [ + "\n||December 31|||\n||2019|2018|Estimated Useful Lives|\n|Land|$730|$585||\n|Furniture and fixtures|476|430|5-10 years|\n|Plant|9,667|8,613|20-40 years, or life of lea|\n|Computer and software|1,317|1,295|3-5 years|\n|Leasehold improvements|2,019|681|4-15 years, or life of lease|\n|Machinery and equipment|16,864|13,528|5-15 years|\n|Property and equipment, cost|31,073|25,132||\n|Less accumulated depreciation|11,996|10,122||\n|Property and equipment, net|$ 19,077|$ 15,010||\n NOTE 8. PROPERTY AND EQUIPMENT The following table details the components of property and equipment (amounts in thousands). Amounts payable for property and equipment included in accounts payable totaled $0.1 million at December 31, 2019, and $0.2 million at December 31, 2018. During 2019, we financed the purchase of $0.3 million of property with finance leases and equipment notes. Assets which had not yet been placed in service, included in property and equipment, totaled $1.5 million at December 31, 2019, and $2.2 million at December 31, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in share of annual sales between first quarter and second quarter if the first quarter goes up by 3% and second quarter decreases by 3%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-714", + "paragraphs": [ + "\n|Most recent three-year average seasonality|||||\n||First quarter|Second quarter|Third quarter|Fourth quarter|\n|Sequential change, sales|-25%|11%|4%|17%|\n|Share of annual sales|22%|24%|25%|29%|\n Seasonality The Company\u2019s sales, income and cash flow from operations vary between quarters, and are generally lowest in the first quarter of the from operations vary between quarters, and are generally lowest in the first quarter of the year and highest in the fourth quarter. This is mainly a result of the seasonal purchase patterns of network operators.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Credit facility payments in 2019 increased to 697,862 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-715", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n|(In thousands)|2019|2018|2017|2019 $ Change from 2018|2018 $ Change from 2017|\n|Proceeds from sale or issuance of common stock|$0|$1,283|$1,568|$(1,283)|$(285)|\n|Taxes paid related to net share settlement of equity awards|(7,286)|(9,466)|(7,269)|2,180|(2,197)|\n|Proceeds from issuance of 0.875% Convertible Senior Notes|218,000|0|0|218,000|0|\n|Payments for issuance costs on 0.875% Convertible Senior Notes|(5,445)|0|0|(5,445)|0|\n|Payments for capped call transaction on 0.875% Convertible Senior Notes|(17,222)|0|0|(17,222)|0|\n|Credit facility payments|(220,000)|(713,751)|(138,139)|493,751|(575,612)|\n|Credit facility borrowings, net of issuance costs|279,241|430,843|325,001|(151,602)|105,842|\n|Repurchase of common stock|(111,460)|(138,928)|(12,077)|27,468|(126,851)|\n|Payment of acquisition and other financing obligations|(14,685)|(5,198)|(1,283)|(9,487)|(3,915)|\n|Purchases of subsidiary shares owned by non-controlling interest|(53,800)|(7,198)|0|(46,602)|(7,198)|\n|Net cash provided by (used in) financing activities - continuing operations|67,343|(442,415)|167,801|509,758|(610,216)|\n|Net cash provided by (used in) financing activities - discontinued operations|0|149,432|30,784|(149,432)|118,648|\n|Net cash provided (used in) by financing activities|$67,343|$(292,983)|$198,585|$360,326|$(491,568)|\n Financing Cash Flow Activities Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018 Net cash provided by financing activities \u2013 continuing operations increased during the year ended December 31, 2019 primarily due to inflows resulting from (i) the issuance of the 0.875% Convertible Senior Notes, (ii) lower credit facility payments, partially offset with less credit facility borrowings and (iii) a decrease in the repurchase of common stock. These were partially offset by the purchase of the remaining minority interest in Pulse8 during 2019. Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017 We used cash in financing activities \u2013 continuing operations during the year ended December 31, 2018 compared with cash inflows from financing activities \u2013 continuing operations during the year ended December 31, 2017, which was primarily driven by higher repayments of borrowings outstanding under our senior secured credit facility and higher common stock repurchases. We used a portion of the proceeds from the sale of our investment in Netsmart to repay balances outstanding under our senior secured credit facilities at the end of 2018. We borrowed funds in 2018 to purchase Practice Fusion and Health Grid and to acquire the remaining outstanding minority interest in which we initially acquired a controlling interest in April 2015. Net cash provided by financing activities \u2013 discontinued operations increased during the year ended December 31, 2018 compared with the prior year primarily due to higher borrowings by Netsmart used to finance business acquisitions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the Additions Charged to Costs and Expenses between 2017 and 2019 if the additions in 2017 were $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-716", + "paragraphs": [ + "\n||Balance at Beginning of Year|Additions Charged to Costs and Expenses|Additions Charged to Other Accounts|Deductions|Balance at End of Year|\n|Valuation allowance for deferred tax assets:||||||\n|Fiscal 2019|$204.5|$16.2|$175.8|$(64.4)|$332.1|\n|Fiscal 2018|$210.1|$36.2|$\u2014|$(41.8)|$204.5|\n|Fiscal 2017|$161.8|$15.2|$37.6|$(4.5)|$210.1|\n Note 22. Supplemental Financial Information Cash paid for income taxes amounted to $77.6 million, $25.9 million and $48.4 million during fiscal 2019, 2018 and 2017, respectively. Cash paid for interest on borrowings amounted to $347.9 million, $85.3 million and $82.5 million during fiscal 2019, 2018 and 2017, respectively. A summary of additions and deductions related to the valuation allowance for deferred tax asset accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the feed and supplies increases by 10% in 2019, what will be the revised percentage increase / (decrease)? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-717", + "paragraphs": [ + "\n||June 1, 2019|June 2, 2018|\n|Flocks, net of accumulated amortization|$105,536|$96,594|\n|Eggs|14,318|17,313|\n|Feed and supplies|52,383|54,737|\n||$172,237|$168,644|\n 4. Inventories Inventories consisted of the following (in thousands): We grow and maintain flocks of layers (mature female chickens), pullets (female chickens, under 18 weeks of age), and breeders (male and female chickens used to produce fertile eggs to hatch for egg production flocks). Our total flock at June 1, 2019, consisted of approximately 9.4 million pullets and breeders and 36.2 million layers.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Collaborative technology project receipts revenue between 2019 and 2020 if Collaborative technology project receipts in 2020 was $20 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-718", + "paragraphs": [ + "\n|||Revenue and Receipts||Unearned Revenue||\n|||For the Year Ended As of||As of||\n||January 31, 2020|February 1, 2019|February 2, 2018|January 31, 2020|February 1, 2019|\n|Reseller revenue|$3,288|$2,355|$1,464|$3,787|$2,554|\n|Internal-use revenue|82|41|46|57|29|\n|Collaborative technology project receipts|10|4|\u2014|n/a|n/a|\n Dell purchases our products and services directly from us, as well as through our channel partners. Information about our revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions): Sales through Dell as a distributor, which is included in reseller revenue, continues to grow rapidly. Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average on-net revenue earned by the company in 2017 and 2018 if the revenue earned in 2018 is doubled 2 ? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-719", + "paragraphs": [ + "\n||Year Ended December 31,||Change|\n||2018|2017|Percent|\n||(in thousands)|||\n|Service revenue|$520,193|$485,175|7.2%|\n|On-net revenues|374,555|346,445|8.1%|\n|Off-net revenues|145,004|137,892|5.2%|\n|Network operations expenses(1)|219,526|209,278|4.9%|\n|Selling, general, and administrative expenses(2)|133,858|127,915|4.6%|\n|Depreciation and amortization expenses|81,233|75,926|7.0%|\n|Gains on equipment transactions|982|3,862|(74.6)%|\n|Interest expense|51,056|48,467|5.3%|\n|Income tax expense|12,715|25,242|(49.6)%|\n Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017 Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below. (1) Includes non-cash equity-based compensation expense of $895 and $604 for 2018 and 2017, respectively. (2) Includes non-cash equity-based compensation expense of $16,813 and $12,686 for 2018 and 2017, respectively. Service Revenue. Our service revenue increased 7.2% from 2017 to 2018. Exchange rates positively impacted our increase in service revenue by approximately $4.0 million. All foreign currency comparisons herein reflect results for 2018 translated at the average foreign currency exchange rates for 2017. We increased our total service revenue by increasing the number of sales representatives selling our services, by expanding our network, by adding additional buildings to our network, by increasing our penetration into the buildings connected to our network and by gaining market share by offering our services at lower prices than our competitors. Revenue recognition standards include guidance relating to any tax assessed by a governmental authority that is directly imposed on a revenue-producing transaction between a seller and a customer and may include, but is not limited to, gross receipts taxes, Universal Service Fund fees and certain state regulatory fees. We record these taxes billed to our customers on a gross basis (as service revenue and network operations expense) in our consolidated statements of operations. The impact of these taxes including the Universal Service Fund resulted in an increase to our revenues from 2017 to 2018 of approximately $1.6 million. Our net-centric customers tend to purchase their service on a price per megabit basis. Our corporate customers tend to utilize a small portion of their allocated bandwidth on their connections and tend to purchase their service on a per connection basis. Revenues from our corporate and net-centric customers represented 64.9% and 35.1% of total service revenue, respectively, for 2018 and represented 62.3% and 37.7% of total service revenue, respectively, for 2017. Revenues from corporate customers increased 11.8% to $337.8 million for 2018 from $302.1 million for 2017 primarily due to an increase in our number of our corporate customers. Revenues from our net-centric customers decreased by 0.4% to $182.3 million for 2018 from $183.1 million for 2017 primarily due to an increase in our number of net-centric customers being offset by a decline in our average price per megabit. Our revenue from our net- centric customers has declined as a percentage of our total revenue and grew at a slower rate than our corporate customer revenue because net-centric customers purchase our services based upon a price per megabit basis and our average price per megabit declined by 25.9% from 2017 to 2018. Additionally, the net-centric market experiences a greater level of pricing pressure than the corporate market and net-centric customers who renew their service with us expect their renewed service to be at a lower price than their current price. We expect that our average price per megabit will continue to decline at similar rates which would result in our corporate revenues continuing to represent a greater portion of our total revenues and our net-centric revenues continuing to grow at a lower rate than our corporate revenues. Additionally, the impact of foreign exchange rates has a more significant impact on our net- centric revenues. Our on-net revenues increased 8.1% from 2017 to 2018. We increased the number of our on-net customer connections by 12.1% at December 31, 2018 from December 31, 2017. On-net customer connections increased at a greater rate than on-net revenues primarily due to the 5.1% decline in our on-net ARPU, primarily from a decline in ARPU for our net-centric customers. ARPU is determined by dividing revenue for the period by the average customer connections for that period. Our average price per megabit for our installed base of customers is determined by dividing the aggregate monthly recurring fixed charges for those customers by the aggregate committed data rate for the same customers. The decline in on-net ARPU is partly attributed to volume and term based pricing discounts. Additionally, on-net customers who cancel their service from our installed base of customers, in general, have an ARPU that is greater than the ARPU for our new customers due to declining prices primarily for our on-net services sold to our net-centric customers. These trends resulted in the reduction to our on-net ARPU and a 25.9% decline in our average price per megabit for our installed base of customers. Our off-net revenues increased 5.2% from 2017 to 2018. Our off-net revenues increased as we increased the number of our off-net customer connections by 10.3% at December 31, 2018 from December 31, 2017. Our off-net customer connections increased at a greater rate than our off-net revenue primarily due to the 6.8% decrease in our off-net ARPU. Network Operations Expenses. Network operations expenses include the costs of personnel associated with service delivery, network management, and customer support, network facilities costs, fiber and equipment maintenance fees, leased circuit costs, access and facilities fees paid to building owners and excise taxes billed to our customers and recorded on a gross basis. Non-cash equity-based compensation expense is included in network operations expenses consistent with the classification of the employee's salary and other compensation. Our network operations expenses, including non-cash equity-based compensation expense, increased 4.9% from 2017 to 2018 as we were connected to 11.9% more customer connections and we were connected to 170 more on-net buildings as of December 31, 2018 compared to December 31, 2017. The increase in network operations expense is primarily attributable to an increase in costs related to our network and facilities expansion activities and the increase in our off- net revenues. When we provide off-net services we also assume the cost of the associated tail circuits. Selling, General, and Administrative Expenses (\u201cSG&A\u201d). Our SG&A expenses, including non-cash equity- based compensation expense, increased 4.6% from 2017 to 2018. Non cash equity-based compensation expense is included in SG&A expenses consistent with the classification of the employee's salary and other compensation and was $16.8 million for 2018 and $12.7 million for 2017. SG&A expenses increased primarily from an increase in salaries and related costs required to support our expansion and increases in our sales efforts and an increase in our headcount partly offset by a $1.1 million decrease in our legal fees primarily associated with U.S. net neutrality and interconnection regulatory matters and by the $1.3 million reduction in commission expense from the impact of the new revenue accounting standard which requires us to capitalize certain commissions paid to our sales agents and sales employees. Our sales force headcount increased by 7.8% from 574 at December 31, 2017 to 619 at December 31, 2018 and our total headcount increased by 4.8% from 929 at December 31, 2017 to 974 at December 31, 2018. Depreciation and Amortization Expenses. Our depreciation and amortization expenses increased 7.0% from 2017 to 2018. The increase is primarily due to the depreciation expense associated with the increase related to newly deployed fixed assets more than offsetting the decline in depreciation expense from fully depreciated fixed assets. Gains on Equipment Transactions. We exchanged certain used network equipment and cash consideration for new network equipment resulting in gains of $1.0 million for 2018 and $3.9 million for 2017. The gains are based upon the excess of the estimated fair value of the new network equipment over the carrying amount of the returned used network equipment and the cash paid. The reduction in gains from 2017 to 2018 was due to purchasing more equipment under the exchange program in 2017 than we purchased in 2018. Interest Expense. Interest expense results from interest incurred on our $445.0 million of senior secured notes, interest incurred on our $189.2 million of senior unsecured notes, interest on our installment payment agreement and interest on our finance lease obligations. Our interest expense increased by 5.3% for 2018 from 2017 primarily due to the issuance of $70.0 million of senior secured notes in August 2018 and an increase in our finance lease obligations. Income Tax Expense. Our income tax expense was $12.7 million for 2018 and $25.2 million for 2017. The decrease in our income tax expense was primarily related to an increase in deferred income tax expense for 2017 primarily due to the impact of the Tax Cuts and Jobs Act (the \"Act\"). On December 22, 2017, the President of the United States signed into law the Act. The Act amended the Internal Revenue Code and reduced the corporate tax rate from a maximum rate of 35% to a flat 21% rate. The rate reduction was effective on January 1, 2018 and may reduce our future income taxes payable once we become a cash taxpayer in the United States. As a result of the reduction in the corporate income tax rate and other provisions under the Act, we were required to revalue our net deferred tax asset at December 31, 2017 resulting in a reduction in our net deferred tax asset of $9.0 million and we also recorded a transition tax of $2.3 million related to our foreign operations for a total income tax expense of approximately $11.3 million, which was recorded as additional noncash income tax expense in 2017. Buildings On-net. As of December 31, 2018 and 2017 we had a total of 2,676 and 2,506 on-net buildings connected to our network, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total consolidated net sales in 2019 and 2018 if 2018's net sales is decreased by 10%? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-720", + "paragraphs": [ + "\n|||Years Ended December 31,||Change||\n||2019|2018|2017|2019 vs 2018|2018 vs 2017|\n|Net sales of continuing operations||||||\n|Consolidated net sales|$946.9|$896.9|$791.8|5.6%|13.3%|\n|Consolidated gross profits|$325.7|$307.7|$273.2|5.8%|12.6%|\n|Consolidated gross margin|34.4%|34.3%|34.5%|0.1%|(0.2)%|\n|Consolidated SD&A costs **|$260.4|$245.2|$227.2|6.2%|7.9%|\n|Consolidated SD&A costs ** as % of sales|27.5%|27.3%|28.7%|0.2%|(1.4)%|\n|Consolidated operating income|$66.1|$61.7|$45.7|7.1%|35.0%|\n|Consolidated operating margin from continuing operations|7.0%|6.9%|5.8%|0.1%|1.1%|\n|Effective income tax rate|24.4%|21.3%|(44.0)%|3.1%|65.3%|\n|Net income from continuing operations|$50.0|$49.5|65.5 (1)|1.0%|(24.4)%|\n|Net margin from continuing operations|5.3%|5.5%|8.3%|(0.2)%|(2.8)%|\n|Income (loss) from discontinued operations, net of tax $|$(1.5)|$175.2|$(25.1)|(100.9)%|798.0%|\n GAAP Results of Operations Key Performance Indicators* (in millions): * excludes discontinued operations (See Note 5 of Notes to Consolidated Financial Statements). ** excludes special charges, net (See Note 5 of Notes to Consolidated Financial Statements). 1 Includes $20.0 million of income tax benefits primarily related to the reversal of valuation allowances against the Company's deferred tax assets and the\nimpacts of U.S. tax reform enacted in Q4 of 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the total from 2017 to 2019 if the total amount was 9,670 thousand in 2017? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-721", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Remuneration|7,603|7,011|7,536|\n|Short-term benefits|106|136|172|\n|Expense recognized in respect of share-based compensation|1,821|1,992|2,044|\n|Total|9,530|9,139|9,752|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 21. Related Party Transactions (Continued) Compensation of key management personnel The remuneration of directors and key management was as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Interest income between 2018 and 2019 if Interest income in 2019 was $95 million? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-722", + "paragraphs": [ + "\n|||Year Ended||\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Interest income|$ 88|$ 79|$ 44|\n|Interest expense|(58)|(62)|(52)|\n|Other income, net|17|24|8|\n|Other income, net|$ 47|$ 41|$ \u2014|\n 8. Other income, net Other income, net consists of the following (in millions):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in raw materials between 2018 and 2019 if raw materials in 2018 were $70 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-723", + "paragraphs": [ + "\n||March 31,||\n||2019|2018|\n|Raw materials|$74.5|$26.0|\n|Work in process|413.0|311.8|\n|Finished goods|224.2|138.4|\n|Total inventories|$711.7|$476.2|\n Inventories The components of inventories consist of the following (in millions): 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.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average anti-dilutive stock options for 2018 and 2019 if 2018 anti-dilutive stock options was 5,600,000?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-724", + "paragraphs": [ + "\n||Years ended||\n||December 31, 2019|December 31, 2018|\n|Basic and diluted weighted average number of shares outstanding|113,026,424|105,671,839|\n|The following items have been excluded from the diluted weighted average number of shares outstanding because they are anti-dilutive:|||\n|Stock options|3,812,242|5,476,790|\n|Restricted share units|1,939,918|2,473,665|\n|Deferred share units|673|347|\n||5,752,833|7,950,802|\n Net Loss per Share The Company applies the two-class method to calculate its basic and diluted net loss per share as both classes of its voting shares are participating securities with equal participation rights and are entitled to receive dividends on a share for share basis. The following table summarizes the reconciliation of the basic weighted average number of shares outstanding and the diluted weighted average number of shares outstanding: In the years ended December 31, 2019 and 2018, the Company was in a loss position and therefore diluted loss per share is equal to basic loss per share.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in interest income in 2019 from 2018 be if the amount in 2019 was $0.2 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-725", + "paragraphs": [ + "\n|||Years Ended June 30,||\n|($ in millions)|2019|2018|2017|\n|Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts|$0.8|$1.5|$1.7|\n|Interest income|0.1|0.3|0.3|\n|Foreign exchange|(0.4)|(0.7)|(0.4)|\n|Pension earnings, interest and deferrals|(0.1)|(2.1)|(23.8)|\n|Pension curtailment|\u2014|\u2014|(0.5)|\n|Other|0.2|0.2|1.2|\n|Total other income (expense), net|$0.6|$(0.8)|$(21.5)|\n 18. Other Income (Expense), Net Other income (expense), net consists of the following:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the percentage constitution of company-operated restaurants among the total restaurants if the total number of restaurants is 2,500 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-726", + "paragraphs": [ + "\n||Company-|||\n||Operated|Franchise|Total|\n|Company-owned restaurant buildings:||||\n|On company-owned land|9|200|209|\n|On leased land|54|581|635|\n|Subtotal|63|781|844|\n|Company-leased restaurant buildings on leased land|74|1,054|1,128|\n|Franchise directly-owned or directly-leased restaurant buildings|\u2014|271|271|\n|Total restaurant buildings|137|2,106|2,243|\n Legislation and regulations regarding our products and ingredients, including the nutritional content of our products, could impact customer preferences and negatively impact our financial results. Changes in government regulation and consumer eating habits may impact the ingredients and nutritional content of our menu offerings, or require us to disclose the nutritional content of our menu offerings. For example, a number of states, counties, and cities have enacted menu labeling laws requiring multi-unit restaurant operators to disclose certain nutritional information to customers, or have enacted legislation restricting the use of certain types of ingredients in restaurants. Furthermore, the Affordable Care Act requires chain restaurants to publish calorie information on their menus and menu boards. These and other requirements may increase our expenses, slow customers\u2019 ordering process, or negatively influence the demand for our offerings; all of which can impact sales and profitability. Compliance with current and future laws and regulations in a number of areas, including with respect to ingredients, nutritional content of our products, and packaging and serviceware may be costly and time-consuming. Additionally, if consumer health regulations change significantly, we may be required to modify our menu offerings or packaging, and as a result, may experience higher costs or reduced demand associated with such changes. Some government authorities are increasing regulations regarding trans-fats and sodium. While we have removed all artificial or \u201cadded during manufacturing\u201d trans fats from our ingredients, some ingredients have naturally occurring trans-fats. Future requirements limiting trans-fats or sodium content may require us to change our menu offerings or switch to higher cost ingredients. These actions may hinder our ability to operate in some markets or to offer our full menu in these markets, which could have a material adverse effect on our business. If we fail to comply with such laws and regulations, our business could also experience a material adverse effect. Failure to obtain and maintain required licenses and permits or to comply with food control regulations could lead to the loss of our food service licenses and, thereby, harm our business. We are required, as a restaurant business, under state and local government regulations to obtain and maintain licenses, permits, and approvals to operate our businesses. Such regulations are subject to change from time to time. Any failure by us or our franchisees to obtain and maintain these licenses, permits, and approvals could adversely affect our financial results. The following table sets forth information regarding our operating restaurant properties as of September 29, 2019:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Given that the restricted stock unit compensation expense in 2018 was 300,000, what was the total restricted stock unit compensation expense for the years 2018 to 2019?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-727", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Grant Date Fair Value|\n|Balance of restricted stock units outstanding at December 31, 2018|505,000|$2.17|\n|Grants of restricted stock units|70,000|2.45|\n|Vested restricted stock units|(235,000)|(2.29)|\n|Balance of unvested restricted stock units at December 31, 2019|340,000|2.15|\n NOTE F \u2013 STOCKHOLDERS\u2019 EQUITY (CONTINUED) A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company\u2019s common stock): Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018. The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total realized and unrealized (loss)/ gain on the oil derivative instrument from 2017 to 2018 if the amount in 2018 was 17,483 thousand? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-728", + "paragraphs": [ + "\n|||Year Ended\u00a0December 31,||\n|(in thousands of $)|2019|2018|2017|\n|Realized gain on oil derivative instrument|13,089|26,737|\u2014|\n|Unrealized (loss)/gain on oil derivative instrument |(39,090)|(9,970)|15,100|\n||(26,001)|16,767|15,100|\n In relation to the oil derivative instrument (see note 24), the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement (\"LTA\"). Significant inputs used in the valuation of the oil derivative instrument include management\u2019s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets. The changes in fair value of our oil derivative instrument is recognized in each period in current earnings in \"Realized and unrealized gain on oil derivative instrument\" as part of the consolidated statement of income. The realized and unrealized (loss)/ gain on the oil derivative instrument is as follows: The unrealized loss/gain results from movement in oil prices above a contractual floor price over term of the LTA; the realized gain results from monthly billings above the base tolling fee under the LTA. For further information on the nature of this derivative, refer to note 24.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Total net revenues for fiscal 2019 was $5,000 million, What would be the Revenues from customers inside the U.S. expressed as a percentage of Total net revenues for fiscal 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-729", + "paragraphs": [ + "\n|||Year Ended||\n|(In millions)|March 29, 2019|March 30, 2018|March 31, 2017|\n|Americas|$3,028|$3,031|$2,329|\n|EMEA|1,002|1,048|955|\n|APJ|701|755|735|\n|Total net revenues|$4,731|$4,834|$4,019|\n Geographical information Net revenues by geography are based on the billing addresses of our customers. The following table represents net revenues by geographic area for the periods presented: Note: The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan Revenues from customers inside the U.S. were $2.8 billion, $2.8 billion, and $2.1 billion during fiscal 2019, 2018, and 2017, respectively. No other individual country accounted for more than 10% of revenues.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the increase in allocated shared costs from 2017 to 2018 was $10 million. What is the total increase in allocated shared costs from 2017 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-730", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n||2019|2018|2017|2018 to 2019 % change|2017 to 2018 % change|\n||||(In thousands, except percentages)|||\n|Research and Development|$ 207,548|$ 160,260|$ 115,291|30%|39%|\n Operating Expenses Research and Development Expenses Research and development expenses increased $47 million, or 30%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $34 million, driven by headcount growth, and increased allocated shared costs of $8 million. Research and development expenses increased $45 million, or 39%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $36 million, driven by headcount growth, and increased allocated shared costs of $6 million.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the total number of shares outstanding between 2018 and 2019 if the number of outstanding shares in 2019 increased by 200?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-731", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Exercise Price|\n|Outstanding at September 2018|33,800|$ 77.85|\n|Granted|5,450|84.00|\n|Exercised|(2,800)|79.22|\n|Forfeited/Expired|\u2014|\u2014|\n|Outstanding at September 2019|36,450|$ 78.67|\n The following is a summary of stock option activity during fiscal 2019: Net income before income taxes included compensation expense related to the amortization of the Company\u2019s stock option awards of $0.1 million during both fiscal 2019 and fiscal 2018. At September 2019, total unamortized compensation expense related to stock options was approximately $0.3 million. This unamortized compensation expense is expected to be amortized over approximately the next 38 months. The aggregate intrinsic value of stock options exercisable was approximately $0.2 million and $0.3 million at September 2019 and September 2018, respectively. The total intrinsic value of stock options exercised was $0.1 million in both fiscal 2019 and fiscal 2018. The total fair value of stock options vested was $0.4 million during both fiscal 2019 and fiscal 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average approximate Dollar Value of Shares that May Yet Be Purchased Under the Program from March 1, 2019 to June 30, 2019 if the Approximate Dollar Value of Shares that May Yet Be Purchased Under the Program was $2000? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-732", + "paragraphs": [ + "\n||||Total Number of|Approximate Dollar|\n||||Shares Purchased as|Value of Shares that|\n||Total Number of|Average Price|Part of Publicly|May Yet Be|\n||Shares|Paid per|Announced|Purchased|\n|(in millions, except per share amounts)|Purchased|Share|Program|Under the Program|\n|March 1, 2019\u2014March 31, 2019|58.0|$52.93|58.0|$8,780.5|\n|April 1, 2019\u2014April 30, 2019|29.1|$54.41|29.1|$7,198.4|\n|May 1, 2019\u2014May 31, 2019|24.9|$54.11|24.9|$5,848.4|\n|Total|112.0|$53.57|112.0||\n Stock Repurchase Program Our Board of Directors has approved a program for us to repurchase shares of our common stock. On September 17, 2018 and February 15, 2019, we announced that our Board of Directors approved expansions of our stock repurchase program totaling $24.0 billion. As of May 31, 2019, approximately $5.8 billion remained available for stock repurchases pursuant to our stock repurchase program. Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price, and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a rule 10b5-1 plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time. The following table summarizes the stock repurchase activity for the three months ended May 31, 2019 and the approximate dollar value of shares that may yet be purchased pursuant to our stock repurchase program:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the total amortized cost of agency bonds and corporate bonds be if agency bonds were $8,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-733", + "paragraphs": [ + "\n||Amortized Cost|Unrealized Gains|Unrealized Losses|Fair Value|\n|Current assets:|||||\n|Cash|$67,818|$\u2014|$\u2014|$67,818|\n|Cash equivalents:|||||\n|Money market funds|126,075|\u2014|\u2014|126,075|\n|Corporate bonds|1,000|\u2014|\u2014|1,000|\n|Agency bonds|6,485|1|\u2014|6,486|\n|Commercial paper|9,609|\u2014|(1)|9,608|\n|Certificates of deposit|171|\u2014|\u2014|171|\n|US treasury securities|4,749|\u2014|\u2014|4,749|\n|Total cash equivalents|148,089|1|(1)|148,089|\n|Total cash and cash equivalents|215,907|1|(1)|215,907|\n|Short-term investments:|||||\n|Corporate bonds|103,130|110|(7)|103,233|\n|Agency bonds|3,966|2|\u2014|3,968|\n|US treasury securities|50,703|62|(1)|50,764|\n|Commercial paper|23,827|1|\u2014|23,828|\n|Certificates of deposit|3,936|2|(1)|3,937|\n|Asset-backed securities|15,837|12|\u2014|15,849|\n|Total short-term investments|201,399|189|(9)|201,579|\n|Long-term investments:|||||\n|Corporate bonds|19,407|12|(4)|19,415|\n|US treasury securities|19,300|25|\u2014|19,325|\n|Asset-backed securities|11,693|10|(1)|11,702|\n|Strategic investments|9,750|\u2014|\u2014|9,750|\n|Total long-term investments|$60,150|$47|$(5)|$60,192|\n 5. INVESTMENTS Investments in Marketable Securities The Company\u2019s investments in available-for-sale marketable securities are made pursuant to its investment policy, which has established guidelines relative to the diversification of the Company\u2019s investments and their maturities, with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements. The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2019 (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the value of other current liabilities as a percentage of the total other liabilities in 2019 if the total other liabilities is increased by $500,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-734", + "paragraphs": [ + "\n|As of December 31,|||\n||2019|2018|\n||(In thousands)||\n|Other liabilities, current|$2,000|$1,500|\n|Other liabilities, non-current|1,799|3,463|\n||$3,799|$4,963|\n NOTE 6 \u2013 OTHER LIABILITIES As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in total assets in FY2019 from FY2018 be if the amount in FY2019 was 18,189 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-735", + "paragraphs": [ + "\n|\u20ac million|30/9/2018|30/9/2019|\n|Non-current assets|||\n|Intangible assets|1,001|939|\n|Tangible assets|2|3|\n|Financial assets|9.157|9,005|\n||10.160|9,947|\n|Current assets|||\n|Receivables and other assets|6,882|8,218|\n|Cash on hand, bank deposits and cheques|335|44|\n||7,217|8,262|\n|Deferred income|12|12|\n||17,389|18,221|\n Asset position of METRO AG ASSETS As of the closing date, METRO had total assets of \u20ac18,221 million, which are predominantly comprised of financial assets in the amount of \u20ac9,005 million, receivables from affiliated companies at \u20ac8,214 million and the usufructuary rights to the METRO and MAKRO brands which were recognised as an intangible asset (\u20ac883 million). Cash on hand, bank deposits and cheques amounted to \u20ac44 million. The financial assets predominantly consist of shares held in affiliated companies in the amount of \u20ac8,964 million which are essentially comprised of shares in the holding for wholesale companies (\u20ac6,693 million), in real estate companies (\u20ac1,278 million), in service providers (\u20ac470 million) and in other companies (\u20ac523 million). The financial assets account for 49.4% of the total assets. Receivables from affiliated companies amount to \u20ac8,214 million. This corresponds to 45.1% of the total assets. This position contains \u20ac6,117 million in receivables from a group-internal transfer of shares in affiliated companies at their carrying values and predominantly reflects the short-term financing requirements of the group companies as of the closing date.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total debt as of 31 December 2019 was adjusted to $3,932.4(in millions), What is the percentage increase between the Total Debt as of 31 December, 2018 to as of 31 December, 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-736", + "paragraphs": [ + "\n||December 31,||\n|(In millions)|2019|2018|\n|Short-term borrowings (1)|$ 98.9|$ 232.8|\n|Current portion of long-term debt(2)|16.7|4.9|\n|Total current debt|115.6|237.7|\n|Term Loan A due July 2022|474.6|\u2014|\n|Term Loan A due July 2023|218.2|222.2|\n|6.50% Senior Notes due December 2020|\u2014|424.0|\n|4.875% Senior Notes due December 2022|421.9|421.1|\n|5.25% Senior Notes due April 2023|422.0|421.2|\n|4.50% Senior Notes due September 2023|445.6|454.9|\n|5.125% Senior Notes due December 2024|421.9|421.3|\n|5.50% Senior Notes due September 2025|397.4|397.1|\n|4.00% Senior Notes due December 2027|420.4|\u2014|\n|6.875% Senior Notes due July 2033|445.7|445.5|\n|Other(2)|30.9|29.2|\n|Total long-term debt, less current portion(3)|3,698.6|3,236.5|\n|Total debt(4)|$ 3,814.2|$ 3,474.2|\n Note 14 Debt and Credit Facilities Our total debt outstanding consisted of the amounts set forth on the following table: (1) Short-term borrowings of $98.9 million at December 31, 2019 were comprised of $89.0 million under our revolving credit facility and $9.9 million of short-term borrowings from various lines of credit. Short-term borrowings of $232.8 million at December 31, 2018 were comprised of $140.0 million under our revolving credit facility, $83.9 million under our European securitization program and $8.9 million of short-term borrowings from various lines of credit. (2) The Current portion of long-term debt includes finance lease liabilities of $10.4 million as of December 31, 2019. The Other debt balance includes $28.7 million for long-term liabilities associated with our finance leases as of December 31, 2019. See Note 4, \"Leases,\" of the Notes to Condensed Consolidated Financial Statements for additional information on finance and operating lease liabilities. (3) Amounts are net of unamortized discounts and issuance costs of $24.6 million and $24.3 million as of December 31, 2019 and 2018, respectively. (4) As of December 31, 2019, our weighted average interest rate on our short-term borrowings outstanding was 5.0% and on our long-term debt outstanding was 4.8%. As of December 31, 2018, our weighted average interest rate on our short-term borrowings outstanding was 2.8% and on our long-term debt outstanding was 5.4%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage difference of the total compensation between Timothy Campos and Tor Braham be if Tor Braham got compensated $250,000 in total instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-737", + "paragraphs": [ + "\n|DIRECTOR COMPENSATION||||\n|Name (1)|Fees Earned or Paid in Cash ($)|Stock Awards ($) (2)|Total ($)|\n|Keith Barnes|102,500|178,317|280,817|\n|Richard E. Belluzzo|160,000|178,317|338,317|\n|Laura Black|67,500|178,317|245,817|\n|Tor Braham|67,500|178,317|245,817|\n|Timothy Campos|77,500|178,317|255,817|\n|Donald Colvin|97,500|178,317|275,817|\n|Masood A. Jabbar|90,000|178,317|268,317|\n The director compensation policies summarized above resulted in the following total compensation for our non-management directors in fiscal year 2019: Director Compensation Table (1) Oleg Khaykin, President and Chief Executive Officer, is not included in this table as he was an employee of the Company and as such received no compensation for his services as a director. His compensation is disclosed in the Summary Compensation Table. (2) The amounts shown in this column represent the grant date fair values of RSUs issued pursuant to the Company\u2019s 2003 Equity Incentive Plan, computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (\u201cFASB ASC Topic 718\u201d), excluding the effect of estimated forfeitures. There can be no assurance that these grant date fair values will ever be realized by the non-employee directors. For information regarding the number of unvested RSUs held by each non-employee director as of the end of fiscal year 2019, see the column \u201cUnvested Restricted Stock Units Outstanding\u201d in the table below\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the benefit payments (non-discounted amounts) for maturity > 30 years be if the amount in 2019 was $62.9 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-738", + "paragraphs": [ + "\n||2019|2018|\n|Weighted average duration of the defined benefit obligation (years)|14|15|\n|Maturity analysis of benefit payments (non-discounted amounts) $ million|||\n|Maturity \u2264 1 year|10.8|10.4|\n|Maturity > 1 \u2264 5 years|45.6|43.2|\n|Maturity > 5 \u2264 10 years|61.7|119.0|\n|Maturity > 10 \u2264 20 years|114.3|103.0|\n|Maturity > 20 \u2264 30 years|81.7|68.0|\n|Maturity > 30 years|63.0|42.9|\n 9. Pensions continued Defined benefit plans continued iii) Amount, timing and uncertainty of future cash flows continued The liability has the following duration and maturity:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total balance of pension and post-employment benefit obligations from 2017 to 2019 if the balance in 2018 was $(50) million? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-739", + "paragraphs": [ + "\n||2019|2018|2017|\n|Currency translation losses, net of reclassification adjustments|$(90.9)|$(94.7)|$(98.6)|\n|Derivative adjustments, net of reclassification adjustments|34.0|1.0|(1.1)|\n|Unrealized gains (losses) on available-for-sale securities|\u2014|0.6|(0.3)|\n|Pension and post-employment benefit obligations, net of reclassification adjustments|(53.4)|(17.4)|(112.9)|\n|Accumulated other comprehensive loss 1|$(110.3)|$(110.5)|$(212.9)|\n Comprehensive Income \u2014 Comprehensive income includes net income, currency translation adjustments, certain derivative-related activity, changes in the value of available-for-sale investments (prior to the adoption of Accounting Standards Update (\"ASU\") 2016-01), and changes in prior service cost and net actuarial gains (losses) from pension (for amounts not in excess of the 10% \"corridor\") and postretirement health care plans. On foreign investments we deem to be essentially permanent in nature, we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to U.S. dollars. When we determine that a foreign investment, as well as undistributed earnings, are no longer permanent in nature, estimated taxes will be provided for the related deferred tax liability (asset), if any, resulting from currency translation adjustments. The following table details the accumulated balances for each component of other comprehensive income, net of tax: 1 Net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of ASU 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of ASU 2018-02 in fiscal 2018 in the amount of $0.6 million and $17.4 million, respectively. Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the balance of restricted stock units in 2019 was 410,000 instead, how much was the percentage change in balance of restricted stock units outstanding from 2018 to 2019 then? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-740", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Grant Date Fair Value|\n|Balance of restricted stock units outstanding at December 31, 2018|505,000|$2.17|\n|Grants of restricted stock units|70,000|2.45|\n|Vested restricted stock units|(235,000)|(2.29)|\n|Balance of unvested restricted stock units at December 31, 2019|340,000|2.15|\n NOTE F \u2013 STOCKHOLDERS\u2019 EQUITY (CONTINUED) A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company\u2019s common stock): Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018. The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Changes for positions taken in prior years in December 31, 2019 reduced to 16,249 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-741", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Balance of unrecognized tax benefits as at January 1|40,556|31,061|19,492|\n|Increases for positions related to the current year|5,829|9,297|2,631|\n|Changes for positions taken in prior years|19,119|981|3,475|\n|Decreases related to statute of limitations|(2,546)|(783)|(1,562)|\n|Increase due to acquisition of TIL|\u2014|\u2014|8,528|\n|Decrease due to deconsolidation of Altera|\u2014|\u2014|(1,503)|\n|Balance of unrecognized tax benefits as at December 31|62,958|40,556|31,061|\n The following is a roll-forward of the Company\u2019s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019: The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in furniture and fixtures between 2018 and 2019 if furniture and fixtures in 2019 was $25,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-742", + "paragraphs": [ + "\n|(In thousands)|2019|2018|\n|Land|$4,575|$4,575|\n|Building and land improvements|34,797|34,379|\n|Building|68,157|68,183|\n|Furniture and fixtures|19,959|19,831|\n|Computer hardware and software|74,399|92,071|\n|Engineering and other equipment|130,430|127,060|\n|Total Property, Plant and Equipment|332,317|346,099|\n|Less accumulated depreciation|(258,609)|(265,464)|\n|Total Property, Plant and Equipment, net|$73,708|$80,635|\n Note 8 \u2013 Property, Plant and Equipment As of December 31, 2019 and 2018, property, plant and equipment was comprised of the following: Depreciation expense was $12.5 million, $12.7 million and $12.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded in cost of sales, selling, general and administrative expense and research and development expense in the consolidated statements of income. We assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset\u2019s carrying value. During the year ended December 31, 2019, the Company recognized impairment charges of $3.9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects. The impairment charges were determined based on actual costs incurred as part of the projects. No impairment charges were recognized during the years ended December 31, 2018 and 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in METRO AG headcount in 2019 from 2018 be if the amount in 2019 was 879 instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-743", + "paragraphs": [ + "\n||2018|2019|\n|METRO|92,603|89,574|\n|METRO Germany|13,711|13,606|\n|METRO Western Europe (excl.Germany)|27,207|27,227|\n|METRO Russia|13,960|12,357|\n|METRO Eastern Europe (excl.Russia)|29,060|28,375|\n|METRO Asia|8,665|8,009|\n|Others|7,008|7,152|\n|METROAG|909|880|\n|Total|100,520|97,606|\n DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS By headcount1 as of closing date of 30/9 1 Excluding METRO China.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the product revenue from APJC between 2017 and 2018 if the product revenue from APJC in 2017 was $5,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-744", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018||\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|Variance in Percent|\n|Product revenue:||||||\n|Americas|$22,754|$21,088|$20,487|$1,666|8%|\n|Percentage of product revenue|58.3%|57.5%|57.4%|||\n|EMEA|10,246|9,671|9,369|575|6%|\n|Percentage of product revenue|26.3%|26.3%|26.2%|||\n|APJC|6,005|5,950|5,849|55|1%|\n|Percentage of product revenue|15.4%|16.2%|16.4%|||\n|Total|$39,005|$36,709|$35,705|$2,296|6%|\n Product Revenue by Segment The following table presents the breakdown of product revenue by segment (in millions, except percentages): Amounts may not sum and percentages may not recalculate due to rounding. Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil. EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%. APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "How many shares would ICICI Prudential Life Insurance hold if it has 0.4% shareholding? ", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-745", + "paragraphs": [ + "\n|Category|Number of equity shares held|Percentage of holding|\n|Promoters|2,702,450,947|72.0|\n|Other Entities of the Promoter Group|1,091,053|-|\n|Mutual Funds & UTI|93,357,668|2.5|\n|Banks, Financial Institutions, States and Central Government|2,750,113|0.1|\n|Insurance Companies|196,172,807|5.2|\n|Foreign Institutional Investors and Foreign Portfolio Investors - Corporate|592,842,601|15.8|\n|NRI's / OCB's / Foreign Nationals|4,854,682|0.1|\n|Corporate Bodies / Trust|26,208,151|0.7|\n|Indian Public & Others|130,744,399|3.6|\n|Alternate Investment Fund|1,663,495|-|\n|IEPF account|248,790|-|\n|GRAND TOTAL|3,752,384,706|100.0|\n||||\n|Name of the shareholder*|Number of equity shares held|Percentage of holding|\n|1. Tata Sons Private Limited|2,702,450,947|72.0|\n|2. Life Insurance Corporation of India|152,493,927|4.1|\n|3. SBI Mutual Fund|21,680,561|0.6|\n|4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund|19,248,438|0.5|\n|5. Government of Singapore|18,028,475|0.5|\n|6. Oppenheimer Developing Markets Fund|16,731,906|0.5|\n|7. ICICI Prudential Life Insurance Company Ltd|16,139,316|0.4|\n|8. Axis Mutual Fund Trustee Limited|15,244,614|0.4|\n|9. Abu Dhabi Investment Authority|15,036,984|0.4|\n|10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds|14,112,213|0.4|\n b. Categories of equity shareholding as on March 31, 2019: c. Top ten equity shareholders of the Company as on March 31, 2019: * Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in recognised income tax expenses in 2018/2019 from 2017/2018 be if the amount in 2018/2019 was 296 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-746", + "paragraphs": [ + "\n|\u20ac million|2017/2018|2018/2019|\n|Actual taxes|173|215|\n|thereof Germany|(14)|(9)|\n|thereof international|(159)|(206)|\n|thereof tax expenses/income of current period|(194)|(221)|\n|thereof tax expenses/income of previous periods|(\u221221)|(\u22126)|\n|Deferred taxes|43|83|\n|thereof Germany|(39)|(104)|\n|thereof international|(4)|(\u221221)|\n||216|298|\n 12. Income taxes Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes. 1 Adjustment of previous year according to explanation in notes. The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%). At \u20ac298 million (2017/18: \u20ac216 million), recognised income tax expenses are \u20ac81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Total selling, general and administrative expenses in 2019 from 2018 be if the amount in 2019 was $1.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-747", + "paragraphs": [ + "\n|||Years Ended June 30,||\n|($ in millions)|2019|2018|2017|\n|Cost of sales||||\n|Service cost|$10.0|$10.5|$20.2|\n|Total cost of sales|10.0|10.5|20.2|\n|Selling, general and administrative expenses||||\n|Service cost|1.5|1.6|3.9|\n|Total selling, general and administrative expenses|1.5|1.6|3.9|\n|Other expense||||\n|Pension earnings, interest and deferrals|0.1|2.1|23.8|\n|Curtailment charge|\u2014|\u2014|0.5|\n|Total other expense|0.1|2.1|24.3|\n|Net pension expense|$11.6|$14.2|$48.4|\n The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (\u201cpension EID\u201d) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs. Net pension expense is recorded in accounts that are included in both the cost of sales and selling, general and administrative expenses based on the function of the associated employees and in other income (expense), net. The following is a summary of the classification of net pension expense for the years ended June 30, 2019, 2018 and 2017: As of June 30, 2019 and 2018, amounts capitalized in gross inventory were $1.7 million and $1.7 million, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the loans of 1-3 Years increase to 22,893 NT$ million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-748", + "paragraphs": [ + "\n||||Payments Due by Period|||\n||Total|Less than 1 Year|1-3 Years|4-5 Years|After 5 Years|\n||||(in NT$ millions)$ millions)|||\n|Long-term debt(1)||||||\n|Unsecured bonds|39,940|20,660|10,590|8,690|\u2014|\n|Loans|51,058|18,316|19,632|13,098|12|\n|Lease obligations(2)|7,128|741|1,414|1,181|3,792|\n|Purchase obligations(3)|38,878|29,832|2,845|1,810|4,391|\n|Other long-term obligations(4)|21,411|101|12,765|8,446|99|\n|Total contractual cash obligations|158,415|69,650|47,246|33,225|8,294|\n F. Tabular Disclosure of Contractual Obligations The following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of December 31, 2019. (1) Assuming the domestic bonds are paid off upon maturity. (2) Represents our obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located, primarily in the Hsinchu Science Park and the Tainan Science Park in Taiwan, Pasir Ris Wafer Fab Park in Singapore. (3) Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements. These commitments include the amounts which are not recorded on our balance sheet as of December 31, 2019. (4) Represents the guarantee deposits and financial liability for the repurchase of other investors\u2019 investment. The amounts of payments due under these agreements are determined based on fixed contract amounts.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If product sales in 2019 was 5,000 thousands while the total government revenue remains the same, what percentage of total government would be product sales? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-749", + "paragraphs": [ + "\n||Year ended December 31,||$|%|\n|(in thousands)|2019|2018|variance|variance|\n| Restaurant/Retail|||||\n| Core|$78,238|$102,877|$(24,639)|(24)%|\n|Brink *|41,689|25,189|16,500|66%|\n|SureCheck|3,380|6,003|(2,623)|(44)%|\n| Total Restaurant Retail|$123,307|$134,069|$(10,762)|(8)%|\n| Government|||||\n| Intelligence, surveillance, and reconnaissance|$29,541|$30,888|$(1,347)|(4)%|\n|Mission Systems|33,513|35,082|(1,569)|(4)%|\n|Product Sales|871|1,207|(336)|(28)%|\n| Total Government|$63,925|$67,177|$(3,252)|(5)%|\n Results of Operations for the Years Ended December 31, 2019 and December 31, 2018 We reported revenues of $187.2 million for the year ended December 31, 2019, down 7.0% from $201.2 million for the year ended December 31, 2018. Our net loss was $15.6 million or $0.96 loss per diluted share for the year ended December 31, 2019 versus a net loss of $24.1 million or $1.50 loss per diluted share for the year ended December 31, 2018. Our year-over-year unfavorable performance was primarily driven by lower Restaurant/Retail hardware revenue and corresponding hardware support service revenue from our traditional tier 1 customers as one of these customers completed significant projects in 2018 which were not repeated in 2019. The Company partially offset these reductions with continued growth in Brink POS revenue, including related SaaS, hardware and support services. The 2018 net loss include a valuation allowance of $14.9 million to reduce the carrying value of our deferred tax assets. Operating segment revenue is set forth below: * Brink includes $0.3 million of Restaurant Magic for 2019 Product revenues were $66.3 million for the year ended December 31, 2019, a decrease of 15.8% from $78.8 million recorded in 2018. This decrease was primarily driven by lower revenues from our tier 1 customers and by a decrease in our international business. Our hardware sales in the Restaurant/Retail reporting segment were down versus prior year as we completed hardware project installations with a large domestic customer during the first half of 2018 which was not recurring in 2019. Additionally, international sales were down in 2019 and SureCheck was divested. SureCheck product revenue was $0.7 million in 2019 versus $2.0 million in 2018. Service revenues were $57.0 million for the year ended December 31, 2019, an increase of 3.1% from $55.3 million reported for the year ended December 31, 2018, primarily due to an increase in Brink, including a $3.9 million increase in Brink POS SaaS revenue more than offsetting a reduction in Services to our traditional Tier 1 customers and SureCheck Services. Surecheck Service revenue was $2.7 million in 2019 versus $4.0 million in 2018. Contract revenues were $63.9 million for the year ended December 31, 2019, compared to $67.2 million reported for the year ended December 31, 2018, a decrease of 4.8%. This decrease was driven by a 4% decrease in our Mission Systems revenue due to reduction of revenue on cost-based contracts and a 4% reduction in ISR revenues due to ceiling limitations in a large customer's funding. Product margins for the year ended December 31, 2019, were 22.9%, in line with the 23.0% for the year ended December 31, 2018. Service margins were 30.9% for the year ended December 31, 2019, an increase from 23.8% recorded for the year ended December 31,2018. ServicemarginsincreasedprimarilyduetoBrinkPOSSaaSandtheincreaseinprofitabilityinourfieldservicebusiness. During 2018 and 2019, impairment charges were recorded for SureCheck capitalized software of $1.6 million and $0.7 million, respectively. Contract margins were 8.9% for the year ended December 31, 2019, compared to 10.7% for the year ended December 31, 2018. The decrease in margin was primarily driven by decrease activity in Mission Systems' better performing cost-based contracts. Selling, general, and administrative expenses were $37.0 million for the year ending December 31, 2019, compared to $35.0 million for the year ended December 31, 2018. The increase is due to additional investments in Brink POS sales and marketing and increased equity and incentive compensation, partially offset by savings in other departments. SG&A expenses associated with the internal investigation for 2019 were $0.6 million as compared to $1.1M in 2018. Research and development expenses were $13.4 million for the year ended December 31, 2019, compared to $12.4 million recorded for the year ended December 31, 2018. This increase was primarily related to a $2.1 million increase in software development investments for Brink offset by decreases in other product lines. During the year ended December 31, 2019, we recorded $1.2 million of amortization expense associated with acquired identifiable intangible assets in connection with our acquisition of Brink Software, Inc. in September 2014 (the \"Brink Acquisition\") compared to $1.0 million for the year ended December 31, 2018. Additionally, in 2019 we recorded $0.2 million of amortization expense associated with acquired identifiable intangible assets in the Drive-Thru Acquisition, and $0.1 million of amortization expense associated with acquired identifiable intangible assets in the Restaurant Magic Acquisition. Other (expense) income, net, was ($1.5 million) for the year ended December 31, 2019, as compared to other income, net of $0.3 million for the year ended December 31, 2018. Other income/expense primarily includes fair value adjustments on contingent considerations, rental income, net of applicable expenses, foreign currency transactions gains and losses, fair value fluctuations of our deferred compensation plan and other non-operating income/expense. In 2018, a $0.5 million gain was recorded for the sale of real estate. In 2019, there was a $0.2 million expense for the termination of the Brink Acquisition earn-out agreement compared to a $0.5 million benefit as a result of a reduction of contingent consideration related to the Brink Acquisition in 2018. Interest expense, net was $4.6 million for the year ended December 31, 2019, as compared to interest expense, net of $0.4 million for the year ended December 31, 2018. The increase reflects $2.6 million of interest expense related to the sale of the 4.50% Convertible Senior Notes due 2024 issued on April 15, 2019 (the \"2024 notes\") as well as $2.0 million of accretion of 2024 notes debt discount for 2019. For the year ended December 31, 2019, our effective income tax rate was 18.9%, which was mainly due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes, offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options. For the year ended December 31, 2018, our effective income tax rate was (141.7)% due to recording a full valuation allowance on the entire deferred tax assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the 2019 percentage change in carrying amount of total non-derivatives if carrying amount for 2018 was $600,000,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-750", + "paragraphs": [ + "\n|Contractual Maturities of Financial Liabilities|Within 12 months|Between 1 and 5 years|Over 5 years|Total contractual cash flows|Carrying amount|\n|2019|$'000|$'000|$'000|$'000|$'000|\n|Trade payables|44,840|-|-|44,840|44,840|\n|Unsecured notes|46,634|900,046|-|946,680|793,849|\n|Lease liabilities|5,008|26,709|167,214|198,931|73,328|\n|Total non-derivatives|96,482|926,755|167,214|1,190,451|912,017|\n|2018||||||\n|Trade payables|27,640|-|-|27,640|27,640|\n|Unsecured notes|18,750|342,000|-|360,750|296,912|\n|Lease liabilities|641|2,565|5,451|8,657|6,042|\n|Total non-derivatives|47,031|344,565|5,451|397,047|330,594|\n 15 Financial risk management (continued) (c) Liquidity risk 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. Management also actively monitors rolling forecasts of the Group\u2019s cash and cash equivalents. (i) Maturities of financial liabilities The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on their contractual maturities for all non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. The cash flows for unsecured notes assume that the early redemption options would not be exercised by the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What is the average percentage constitution of real estate for 2018 and 2019 if the percentage constitution of real estates in 2019 is 6.5%? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-751", + "paragraphs": [ + "\n||2019|2018|\n||%|%|\n|Equity instruments|53.9|58.5|\n|Debt instruments|18.6|22.5|\n|Real estate|10.8|3.5|\n|Cash and cash equivalents|3.7|3.0|\n|Other|13.0|12.5|\n|Total|100.0|100.0|\n The average duration of the defined benefit obligation at the end of the reporting period is 6.8 years (2018: 6.3 years) which relates wholly to active participants. The plan invests entirely in pooled superannuation trust products where prices are quoted daily. The asset allocation of the plan has been set taking into account the membership profile, the liquidity requirements of the plan, and risk appetite of the Group. The percentage invested in each asset class is as follows:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the total purchase obligations increased by 50000 thousand, what will be the new percentage of the of total purchase obligations in total contractual obligations? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-752", + "paragraphs": [ + "\n||||Payments Due by Year|||\n|||Less Than|1 - 3|3 - 5|More Than|\n||Total|1 Year|Years|Years|5 Years|\n|Long-term debt obligations|$482,892|$17,684|$98,571|$37,496|$329,141|\n|Interest payments (1) .|168,040|17,276|29,533|27,409|93,822|\n|Operating lease obligations|162,913|15,153|28,771|26,708|92,281|\n|Purchase obligations (2) .|1,424,267|900,200|221,888|187,277|114,902|\n|Recycling obligations .|137,761|\u2014|\u2014|\u2014|137,761|\n|Contingent consideration (3) .|6,895|2,395|4,500|\u2014|\u2014|\n|Transition tax obligations (4) .|76,667|6,620|14,747|32,259|23,041|\n|Other obligations (5) .|10,527|2,933|5,164|2,430|\u2014|\n|Total .|$2,469,962|$962,261|$403,174|$313,579|$790,948|\n Contractual Obligations The following table presents the payments due by fiscal year for our outstanding contractual obligations as of December 31, 2019 (in thousands): (1) Includes estimated cash interest to be paid over the remaining terms of the underlying debt. Interest payments are based on fixed and floating rates as of December 31, 2019. (2) Purchase obligations represent agreements to purchase goods or services, including open purchase orders and contracts with fixed volume commitments, that are noncancelable or cancelable with a significant penalty. Purchase obligations for our long-term supply agreements for the purchase of substrate glass and cover glass represent specified termination penalties, which are up to $430 million in the aggregate under the agreements. Our actual purchases under these supply agreements are expected to be approximately $2.4 billion of substrate glass and $500 million of cover glass. (3) In connection with business or project acquisitions, we may agree to pay additional amounts to the selling parties upon achievement of certain milestones. See Note 14. \u201cCommitments and Contingencies\u201d to our consolidated financial statements for further information. (4) Transition tax obligations represent estimated payments for U.S. federal taxes associated with accumulated earnings and profits of our foreign corporate subsidiaries. See Note 18. \u201cIncome Taxes\u201d to our consolidated financial statements for further information. (5) Includes expected letter of credit fees and unused revolver fees. We have excluded $72.2 million of unrecognized tax benefits from the amounts presented above as the timing of such obligations is uncertain.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If employee benefit in 2019 was 6,000 million, what would be the change from 2018 to 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-753", + "paragraphs": [ + "\n|||(dollars in millions)|\n|At December 31,|2019|2018|\n|Deferred Tax Assets|||\n|Employee benefits|$ 5,048|$ 5,403|\n|Tax loss and credit carry forwards|3,012|3,576|\n|Other \u2013 assets|5,595|1,650|\n||13,655|10,629|\n|Valuation allowances|(2,260)|(2,741)|\n|Deferred tax assets|11,395|7,888|\n|Deferred Tax Liabilities|||\n|Spectrum and other intangible amortization|22,388|21,976|\n|Depreciation|16,884|15,662|\n|Other\u2014liabilities|6,742|3,976|\n|Deferred tax liabilities|46,014|41,614|\n|Net deferred tax liability|$ 34,619|$ 33,726|\n Deferred taxes arise because of differences in the book and tax bases of certain assets and liabilities. Significant components of deferred tax assets and liabilities are as follows: At December 31, 2019, undistributed earnings of our foreign subsidiaries indefinitely invested outside the U.S. amounted to approximately $3.8 billion. The majority of Verizon\u2019s cash flow is generated from domestic operations and we are not dependent on foreign cash or earnings to meet our funding requirements, nor do we intend to repatriate these undistributed foreign earnings to fund U.S. operations. Furthermore, a portion of these undistributed earnings represents amounts that legally must be kept in reserve in accordance with certain foreign jurisdictional requirements and are unavailable for distribution or repatriation. As a result, we have not provided U.S. deferred taxes on these undistributed earnings because we intend that they will remain indefinitely reinvested outside of the U.S. and therefore unavailable for use in funding U.S. operations. Determination of the amount of unrecognized deferred taxes related to these undistributed earnings is not practicable. At December 31, 2019, we had net after-tax loss and credit carry forwards for income tax purposes of approximately $3.0 billion that primarily relate to state and foreign taxes. Of these net after-tax loss and credit carry forwards, approximately $2.0 billion will expire between 2020 and 2039 and approximately $1.0 billion may be carried forward indefinitely. During 2019, the valuation allowance decreased approximately $481 million. The balance of the valuation allowance at December 31, 2019 and the 2019 activity is primarily related to state and foreign taxes.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total Company Net Sales for year 2019 was $4,802.4, What is the percentage change of Total Company Net Sales from year 2018 to year 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-754", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Net Sales||||\n|Food Care|$ 2,880.5|$ 2,908.1|$ 2,815.2|\n|As a % of Total Company net sales|60.1%|61.4%|63.1%|\n|Product Care|1,910.6|1,824.6|1,646.4|\n|As a % of Total Company net sales|39.9%|38.6%|36.9%|\n|Total Company Net Sales|$ 4,791.1|$ 4,732.7|$ 4,461.6|\n|||||\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Adjusted EBITDA from continuing operations||||\n|Food Care|$ 629.3|$ 577.8|$ 538.1|\n|Adjusted EBITDA Margin|21.8%|19.9%|19.1%|\n|Product Care|349.9|318.6|292.2|\n|Adjusted EBITDA Margin|18.3%|17.5%|17.7%|\n|Corporate|(14.4)|(6.9)|3.0|\n|Total Company Adjusted EBITDA from continuing operations|$ 964.8|$ 889.5|$ 833.3|\n|Adjusted EBITDA Margin|20.1%|18.8%|18.7%|\n Note 6 Segments The Company\u2019s segment reporting structure consists of two reportable segments and a Corporate category as follows: \u2022 Food Care; and \u2022 Product Care. The Company\u2019s Food Care and Product Care segments are considered reportable segments under FASB ASC Topic 280. Our reportable segments are aligned with similar groups of products. Corporate includes certain costs that are not allocated to or monitored by the reportable segments' management. The Company evaluates performance of the reportable segments based on the results of each segment. The performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments is Adjusted EBITDA. The Company allocates expense to each segment based on various factors including direct usage of resources, allocation of headcount, allocation of software licenses or, in cases where costs are not clearly delineated, costs may be allocated on portion of either net trade sales or an expense factor such as cost of goods sold. We allocate and disclose depreciation and amortization expense to our segments, although depreciation and amortization are not included in the segment performance metric Adjusted EBITDA. We also allocate and disclose restructuring charges and impairment of goodwill and other intangible assets by segment. However, restructuring charges and goodwill are not included in the segment performance metric Adjusted EBITDA since they are categorized as certain specified items (\u201cSpecial Items\u201d), in addition to certain transaction and other charges and gains related to acquisitions and divestitures and certain other specific items excluded from the calculation of Adjusted EBITDA. The accounting policies of the reportable segments and Corporate are the same as those applied to the Consolidated Financial Statements. The following tables show Net Sales and Adjusted EBITDA by reportable segment:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose the services revenue in 2018 was 4218 millions instead, by how much less did the company make in services revenues in 2019 compared to 2018? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-755", + "paragraphs": [ + "\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Services Revenues:|||||\n|Americas|$1,576|-5%|-3%|$1,654|\n|EMEA|1,021|-2%|2%|1,046|\n|Asia Pacific|643|-7%|-4%|695|\n|Total revenues|3,240|-5%|-2%|3,395|\n|Total Expenses (1)|2,703|-1%|2%|2,729|\n|Total Margin|$537|-19%|-18%|$666|\n|Total Margin %|17%|||20%|\n|% Revenues by Geography:|||||\n|Americas|49%|||49%|\n|EMEA|31%|||31%|\n|Asia Pacific|20%|||20%|\n Services Business We offer services to customers and partners to help to maximize the performance of their investments in Oracle applications and infrastructure technologies. Services revenues are generally recognized as the services are performed. The cost of providing our services consists primarily of personnel related expenses, technology infrastructure expenditures, facilities expenses and external contractor expenses. (1) Excludes stock-based compensation and certain expense allocations. Also excludes amortization of intangible assets and certain other GAAP-based expenses, which were not allocated to our operating segment results for purposes of reporting to and review by our CODMs, as further described under \u201cPresentation of Operating Segments and Other Financial Information\u201d above. Excluding the effects of currency rate fluctuations, our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and, to a lesser extent, our consulting services. During fiscal 2019, constant currency increases in our EMEA-based services revenues were offset by constant currency services revenue decreases in the Americas and the Asia Pacific regions. In constant currency, total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings. In constant currency, total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If cost of Online Advertising was 40,000, how much would the total cost of revenues for Online Advertising and Others be? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-756", + "paragraphs": [ + "\n||Year ended 31 December||||\n||2019||2018||\n|||% of||% of|\n|||segment||segment|\n||Amount|revenues|Amount|revenues|\n||||(Restated)|(Restated)|\n||(RMB in millions, unless specified)||||\n|VAS|94,086|47%|73,961|42%|\n|FinTech and Business Services|73,831|73%|54,598|75%|\n|Online Advertising|34,860|51%|37,273|64%|\n|Others|6,979|92%|4,742|98%|\n|Total cost of revenues|209,756||170,574||\n Cost of revenues. Cost of revenues increased by 23% year-on-year to RMB209.8 billion. The increase primarily reflected greater content costs, costs of FinTech services and channel costs. As a percentage of revenues, cost of revenues increased to 56% for the year ended 31 December 2019 from 55% for the year ended 31 December 2018. The following table sets forth our cost of revenues by line of business for the years ended 31 December 2019 and 2018: Cost of revenues for VAS increased by 27% year-on-year to RMB94,086 million. The increase was mainly due to greater content costs for services and products such as live broadcast services, online games and video streaming subscriptions, as well as channel costs for smart phone games. Cost of revenues for FinTech and Business Services increased by 35% year-on-year to RMB73,831 million. The increase primarily reflected greater costs of payment-related and cloud services due to the enhanced scale of our payment and cloud activities. Cost of revenues for Online Advertising decreased by 6% year-on-year to RMB34,860 million. The decrease was mainly driven by lower content costs for our advertising-funded long form video service resulting from fewer content releases and improved cost efficiency, partly offset by other cost items.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Operating income in 2019 and 2018 is increased to 1,678 million and 1,562 million, respectively, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-757", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|||(In millions)||\n|Operating income|$1,203|$1,400|$1,005|\n|As percentage of net revenues|12.6%|14.5%|12.0%|\n Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging. Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in operating income in 2019 from 2018 be if the amount in 2019 was $239.3 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-758", + "paragraphs": [ + "\n||2019 (a)|2018(b)|2017(c)|2016(d)(f)|2015 (e)(f)|\n|Summary of Operations:||||||\n|Net sales|$2,380.2|$2,157.7|$1,797.6|$1,813.4|$2,226.7|\n|Operating income|$241.4|$189.3|$121.5|$70.8|$119.3|\n|Net income|$167.0|$188.5|$47.0|$11.3|$58.7|\n|Financial Position at Year-End:||||||\n|Cash and cash equivalents|$27.0|$56.2|$66.3|$82.0|$70.0|\n|Total assets|$3,187.8|$3,007.0|$2,878.1|$2,794.3|$2,902.6|\n|Long-term debt, net of current portion|$550.6|$545.7|$550.0|$611.3|$603.8|\n|Per Common Share:||||||\n|Net earnings:||||||\n|Basic|$3.46|$3.96|$0.99|$0.23|$1.11|\n|Diluted|$3.43|$3.92|$0.99|$0.23|$1.11|\n|Cash dividend-common|$0.80|$0.72|$0.72|$0.72|$0.72|\n|Weighted Average Common Shares outstanding:||||||\n|Basic|47.7|47.2|47.0|48.1|52.6|\n|Diluted|48.1|47.6|47.1|48.2|52.7|\n Item 6. Selected Financial Data Five-Year Financial Summary in millions, except per share data (Fiscal years ended June 30,) (a) Fiscal year 2019 included $1.2 million of acquisition-related costs related to LPW Technology Ltd. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. \u201cFinancial Statements and Supplementary Data\u201d of this report. (b) Fiscal year 2018 included $68.3 million of discrete income tax net benefits related to the U.S. tax reform and other legislative changes. See Note 17 in the Notes to the Consolidated Financial Statements included in Item 8. \u201cFinancial Statements and Supplementary Data\u201d of this report. (c) Fiscal year 2017 included $3.2 million of loss on divestiture of business. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. \"Financial Statements and Supplementary Data\" of this report. (d) Fiscal year 2016 included $22.5 million of excess inventory write-down charges, $12.5 million of goodwill impairment charges and $18.0 million of restructuring and impairment charges including $7.6 million of impairment of intangible assets and property, plant and equipment and $10.4 million of restructuring costs related primarily to an early retirement incentive and other severance related costs. (e) Fiscal year 2015 included $29.1 million of restructuring costs related principally to workforce reduction, facility closures and write-down of certain assets. (f) The weighted average common shares outstanding for fiscal years 2016 and 2015 included 5.5 million and 0.9 million less shares, respectively, related to the share repurchase program authorized in October 2014. During the fiscal years ended June 30, 2016 and 2015, we repurchased 3,762,200 shares and 2,995,272 shares, respectively, of common stock for $123.9 million and $124.5 million, respectively. See Item 7. \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d for discussion of factors that affect the comparability of the \u201cSelected Financial Data\u201d.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the accounts payable and accrued expenses between 2018 and 2019 if the 2018 value is instead increased by 400,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-759", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|Accounting|$36,161|$52,365|\n|Research and development|650,584|137,114|\n|Legal|15,273|32,161|\n|Other|163,029|10,048|\n|Total|$865,047|$231,688|\n NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following at: On October 1 2019, the Company entered into an agreement with a consultant for toxicology studies. The consultant quoted a commitment of approximately $988,000 as an\nestimate for the study. 50% of the total price is to be paid upon the signing of the agreement, 35% of the total price is to be upon completion of the in-life study, and the\nremaining 15% of the total price is to be paid upon the issuance of the report. If the Company cancels the study the Company will be required to pay a cancelation fee. If the\ncancelation happens prior to the arrival of the test animals then the Company will need to pay between 20% and 50% of the animal fees depending on when the cancellation\nhappens. If the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50% of the protocol price plus a fee of\n$7,000 per room/week for animal husbandry until the animals can be relocated or disposed of. If the Company cancels the study after it has begun then the Company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor. As of December 31, 2019, the Company has paid $0 and there is a balance of $493,905 due.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in total lease liabilities between operating leases and finance leases if finance leases were $800 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-760", + "paragraphs": [ + "\n||January 31, 2020||\n||Operating Leases|Finance Leases|\n|ROU assets, non-current (1)|$886|$58|\n|Lease liabilities, current (2)|$109|$4|\n|Lease liabilities, non-current (3)|746|55|\n|Total lease liabilities|$855|$59|\n Supplemental balance sheet information related to operating and finance leases as of the period presented was as follows (table in millions): (1) ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net on the consolidated balance sheets (2) Current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets. An immaterial amount is presented in due from related parties, net on the consolidated balance sheets. (3) Operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets. Finance lease liabilities are included in other liabilities on the consolidated balance sheets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Aggregate purchase price between 2018 and 2019 if Aggregate purchase price in 2019 was $1,500 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-761", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Aggregate purchase price (1)|$1,334|$42|$1,449|\n|Class A common stock repurchased|7,664|286|13,977|\n|Weighted-average price per share|$174.02|$148.07|$103.66|\n VMware Stock Repurchases VMware purchases stock from time to time in open market transactions, subject to market conditions. The timing of any repurchases and the actual number of shares repurchased will depend on a variety of factors, including VMware\u2019s stock price, cash requirements for operations and business combinations, corporate, legal and regulatory requirements and other market and economic conditions. VMware is not obligated to purchase any shares under its stock repurchase programs. Purchases can be discontinued at any time VMware believes additional purchases are not warranted. From time to time, VMware also purchases stock in private transactions, such as those with Dell. All shares repurchased under VMware\u2019s stock repurchase programs are retired. The following table summarizes stock repurchase activity, including shares purchased from Dell, during the periods presented (aggregate purchase price in millions, shares in thousands): (1) The aggregate purchase price of repurchased shares is classified as a reduction to additional paid-in capital until the balance is reduced to zero and the excess is recorded as a reduction to retained earnings.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Other loss in 2019 was -3,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-762", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n||$|$|$|\n|Loss on bond repurchases (1)|(10,601)|(1,772)|\u2014|\n|Loss on lease extinguishment (2)|(1,417)|\u2014|\u2014|\n|Tax indemnification guarantee liability (3)|\u2014|(600)|(50,000)|\n|Contingent liability (4)|\u2014|\u2014|(4,500)|\n|Gain on sale / (write-down) of cost-accounted investment|\u2014|\u2014|1,250|\n|Miscellaneous (loss) income|(2,457)|359|(731)|\n|Other loss|(14,475)|(2,013)|(53,981)|\n Other loss (1) In May 2019, the Company completed a cash tender offer and purchased $460.9 million in aggregate principal amount of the 2020 Notes and issued $250.0 million in aggregate principal amount of 9.25% senior secured notes at par due November 2022. The Company recognized a loss of $10.6 million on the purchase of the 2020 Notes for the year ended December 31, 2019 (see Note 9). (2) During September 2019, Teekay LNG refinanced the Torben Spirit by acquiring the Torben Spirit from its original Lessor and then selling the vessel to another Lessor and leasing it back for a period of 7.5 years. As a result of this refinancing transaction, the Partnership recognized a loss of $1.4 million for the year ended December 31, 2019 on the extinguishment of the original finance lease (see Note 11). (3) Following the termination of the finance lease arrangements for the RasGas II LNG Carriers in 2014, the lessor made a determination that additional rentals were due under the leases following a challenge by the UK taxing authority. As a result, in 2017 the Teekay Nakilat Joint Venture recognized an additional liability, which was included as part of other loss in the Company's consolidated statements of loss. (4) Related to settlements and accruals made prior to September 2017 as a result of claims and potential claims made against Logitel Offshore Holding AS (or Logitel), a company acquired by Altera in 2014. Altera was deconsolidated in September 2017 (see Note 4). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the current amount due from related parties between 2019 and 2020 if the amount due in 2019 was $1,600 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-763", + "paragraphs": [ + "\n||January 31, 2020|February 1, 2019|\n|Due from related parties, current|$1,618|$1,248|\n|Due to related parties, current(1)|161|158|\n|Due from related parties, net, current|$1,457|$1,090|\n Due To/From Related Parties, Net Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions): (1) Includes an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020. We also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020. Amounts included in due from related parties, net, excluding DFS and tax obligations, includes the current portion of amounts due to and due from related parties. Amounts included in due from related parties, net are generally settled in cash within 60 days of each quarter-end.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the total short term debt was 10,000 million in 2019, what was the percentage increase / (decrease) from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-764", + "paragraphs": [ + "\n|($ in millions)|||\n|At December 31:|2019|2018|\n|Commercial paper|$ 304|$ 2,995|\n|Short-term loans|971|161|\n|Long-term debt\u2014current maturities|7,522|7,051|\n|Total|$8,797|$10,207|\n Short-Term Debt The weighted-average interest rate for commercial paper at December 31, 2019 and 2018 was 1.6 percent and 2.5 percent, respectively. The weighted-average interest rates for short-term loans were 6.1 percent and 4.3 percent at December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Unrecognized tax benefits, end of period in 2019 was 3,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-765", + "paragraphs": [ + "\n|||Year Ended March 31, ||\n||2019|2018|2017|\n|||(In thousands)||\n|Unrecognized tax benefits, beginning of period|$2,735|$2,714|$2,055|\n|Additions based on tax positions related to current year|371|520|730|\n|Additions based on tax positions related to prior years|13|\u2014|\u2014|\n|2017 Tax Act and tax rate re-measurement |\u2014|(499)|\u2014|\n|Reductions based on tax positions related to prior years |(17)|\u2014|\u2014|\n|Lapses during the current year applicable to statutes of limitations |\u2014|\u2014|(71)|\n|Unrecognized tax benefits, end of period|$3,102|$2,735|$2,714|\n The long-term portion of the Company\u2019s unrecognized tax benefits at March 31, 2019 and 2018 was $622,000 and $619,000, respectively, of which the timing of the resolution is uncertain. As of March 31, 2019 and 2018, $2.5 million and $2.1 million, respectively, of unrecognized tax benefits had been recorded as a reduction to net deferred tax assets. As of March 31, 2019, the Company\u2019s net deferred tax assets of $6.7 million are subject to a valuation allowance of $6.7 million. It is possible, however, that some months or years may elapse before an uncertain position for which the Company has established a reserve is resolved. A reconciliation of unrecognized tax benefits is as follows: The unrecognized tax benefit balance as of March 31, 2019 of $599,000 would affect the Company\u2019s effective tax rate if recognized.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Purchases and leases of products and purchases of services between 2018 and 2019 if Purchases and leases of products and purchases of services in 2018 was $100 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-766", + "paragraphs": [ + "\n|||For the Year Ended||\n||January 31, 2020|February 1, 2019|February 2, 2018|\n|Purchases and leases of products and purchases of services(1)|$242|$200|$142|\n|Dell subsidiary support and administrative costs|119|145|212|\n We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us: \u2022 We purchase and lease products and purchase services from Dell. \u2022 From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects. \u2022 In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income. \u2022 In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf. \u2022 From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell. \u2022 From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts. Information about our payments for such arrangements during the periods presented consisted of the following (table in millions): 1) Amount includes indirect taxes that were remitted to Dell during the periods presented. We also purchase Dell products through Dell\u2019s channel partners. Purchases of Dell products through Dell\u2019s channel partners were not significant during the periods presented.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Total Gross Carrying Value for 2019 was 2,402.2(in millions) instead, all else constant, What is the Average total Carrying Value for years 2017-2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-767", + "paragraphs": [ + "\n|(In millions)|Food Care|Product Care|Total|\n|Gross Carrying Value at December 31, 2017|$ 576.5|$ 1,554.1|$ 2,130.6|\n|Accumulated impairment|(49.6 )|(141.2)|(190.8)|\n|Carrying Value at December 31, 2017|$ 526.9|$ 1,412.9|$ 1,939.8|\n|Acquisition, purchase price and other adjustments|(0.6 )|18.2|17.6|\n|Currency translation|(6.6 )|(3.2)|(9.8)|\n|Gross Carrying Value at December 31, 2018|$ 568.9|$ 1,568.9|$ 2,137.8|\n|Accumulated impairment|(49.2 )|(141.0)|(190.2)|\n|Carrying Value at December 31, 2018|$ 519.7|$ 1,427.9|$ 1,947.6|\n|Acquisition, purchase price and other adjustments|6.3|257.0|263.3|\n|Currency translation|2.0|4.1|6.1|\n|Gross Carrying Value at December 31, 2019|$ 577.2|$ 1,830.0|$ 2,407.2|\n|Accumulated impairment|(49.3 )|(141.0)|(190.3)|\n|Carrying Value at December 31, 2019|$ 527.9|$ 1,689.0|$ 2,216.9|\n Allocation of Goodwill to Reporting Segment The following table shows our goodwill balances by reportable segment: As noted above, it was determined under a quantitative assessment that there was no impairment of goodwill. However, if we become aware of indicators of impairment in future periods, we may be required to perform an interim assessment for some or all of our reporting units before the next annual assessment. Examples of such indicators may include a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a decline in our common stock price, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more likely than not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of. In the event of significant adverse changes of the nature described above, we may have to recognize a non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and results of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If percentage of professional services of revenue for 2019 was 20.0%, What would be the increase / (decrease) in the percentage of professional services of revenue from 2018 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-768", + "paragraphs": [ + "\n||Year ended March 31,||\n||2019|2018|\n|Net revenue:|||\n|Products|27.7%|26.5%|\n|Support, maintenance and subscription services|53.6|54.2|\n|Professional services|18.7|19.3|\n|Total net revenue|100.0|100.0|\n|Cost of goods sold:|||\n|Products, inclusive of developed technology amortization|22.6|20.7|\n|Support, maintenance and subscription services|11.3|13.1|\n|Professional services|13.6|15.6|\n|Total net cost of goods sold|47.5|49.4|\n|Gross profit|52.5|50.6|\n|Operating expenses:|||\n|Product development|26.9|21.9|\n|Sales and marketing|13.9|14.2|\n|General and administrative|16.4|18.9|\n|Depreciation of fixed assets|1.8|2.1|\n|Amortization of intangibles|1.8|1.5|\n|Restructuring, severance and other charges|0.8|1.4|\n|Legal settlements|0.1|0.1|\n|Operating loss|(9.3)%|(9.5)%|\n The following table presents the percentage relationship of our Consolidated Statement of Operations line items to our consolidated net revenues for the periods presented: Net revenue. Total revenue increased $13.5 million, or 10.6%, in fiscal 2019 compared to fiscal 2018. Products revenue increased $5.3 million, or 15.7%, due to growth in third-party hardware sales and in on premise software sales, which grew more than 20% compared to the prior year. Support, maintenance and subscription services revenue increased $6.4 million, or 9.3%, driven by growth in customers using our on premise software products that require the payment of support and maintenance along with continued increases in subscription based revenue, which increased 23.5% in fiscal 2019 compared to fiscal 2018. Subscription based revenue comprised 17.7% of total consolidated revenues in 2019 compared to 15.8% in 2018. Professional services revenue increased $1.8 million, or 7.1%, as a result of growth in our customer base including installations of our traditional on premise and subscription based software solutions and increased responses to customer service requests. Gross profit and gross profit margin. Our total gross profit increased $9.5 million, or 14.7%, in fiscal 2019 and total gross profit margin increased from 50.6% to 52.5%. Products gross profit decreased $0.1 million and gross profit margin decreased 3.3% to 18.4% primarily as a result of increased developed technology amortization. Support, maintenance and subscription services gross profit increased $7.2 million and gross profit margin increased 310 basis points to 78.9% due to the scalable nature of our infrastructure supporting and hosting customers. Professional services gross profit increased $2.4 million and gross profit margin increased 7.7% to 26.9% due to increased revenue with lower costs from the restructuring of our professional services workforce during the first quarter of 2018 into a more efficient operating structure with limited use of contract labor. Operating expenses Operating expenses, excluding the charges for legal settlements and restructuring, severance and other charges, increased $10.5 million, or 13.7%, in fiscal 2019 compared with fiscal 2018. As a percent of total revenue, operating expenses have increased 2.3% in fiscal 2019 compared with fiscal 2018. Product development. Product development includes all expenses associated with research and development. Product development increased $9.9 million, or 35.4%, during fiscal 2019 as compared to fiscal 2018 primarily due to the reduction of cost capitalization. The products in our rGuest platform for which we had capitalized costs reached general availability by the beginning of the second\u00a0quarter of fiscal 2019. These products join our well established products with the application of agile development practices in a more dynamic development process that involves higher frequency releases of product features and functions. We capitalized $2.0 million of external use software development costs, and $0.3 million of internal use software development costs during fiscal 2019, with the full balance capitalized in Q1 fiscal 2019. We capitalized approximately $8.9 million in total development costs during fiscal 2018. Total product development costs, including operating expenses and capitalized amounts, were $40.1 million during fiscal 2019 compared to $38.4 million in fiscal 2018. The $1.7 million increase is mostly due to continued expansion of our R&D teams and increased compensation expense as a result of bonus earnings. Sales and marketing. Sales and marketing increased $1.6 million, or 8.7%, in fiscal 2019 compared with fiscal 2018. The change is due primarily to an increase of $1.6 million in incentive compensation related to an increase in sales, revenue and profitability during fiscal 2019. General and administrative. General and administrative decreased $0.9 million, or 3.8%, in fiscal 2019 compared to fiscal 2018. The change is due primarily to reduced outside professional costs for legal and accounting services. Depreciation of fixed assets. Depreciation of fixed assets decreased $0.1 million or 5% in fiscal 2019 as compared to fiscal 2018. Amortization of intangibles. Amortization of intangibles increased $0.7 million, or 36.6%, in fiscal 2019 as compared to fiscal 2018 due to our remaining Guest suite of products being placed into service on June 30, 2018. Restructuring, severance and other charges. Restructuring, severance, and other charges decreased $1.8 million due to non-recurring 2018 restructuring activities while charges for non-restructuring severance increased $1.2 million, resulting in a net decrease of $0.6 million during fiscal 2019. Our restructuring actions are discussed further in Note 4, Restructuring Charges. Legal settlements. Legal settlements consist of settlements of employment and other business-related matters.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the GAAP-based License Gross Profit for 2019 was $485,232(in thousands) instead, What is the average annual GAAP-based License Gross Profit for the 3 years? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-769", + "paragraphs": [ + "\n||||Year Ended June 30,|||\n|(In thousands)|2019|Change increase (decrease))|2018|Change increase (decrease)|2017|\n|License Revenues:||||||\n|Americas|$215,871|$8,216|$207,655|$29,257|$178,398|\n|EMEA|163,622|(7,009)|170,631|23,788|146,843|\n|Asia Pacific|48,599|(10,627)|59,226|15,323|43,903|\n|Total License Revenues|428,092|(9,420)|437,512|68,368|369,144|\n|Cost of License Revenues|14,347|654|13,693|61|13,632|\n|GAAP-based License Gross Profit|$413,745|$(10,074)|$423,819|$68,307|$355,512|\n|GAAP-based License Gross Margin %|96.6%||96.9%||96.3%|\n|% License Revenues by Geography:||||||\n|Americas|50.4%||47.5%||48.3%|\n|EMEA|38.2%||39.0%||39.8%|\n|Asia Pacific|11.4%||13.5%||11.9%|\n Revenues, Cost of Revenues and Gross Margin by Product Type 1) License: Our license revenue can be broadly categorized as perpetual licenses, term licenses and subscription licenses, all of which are deployed on the customer\u2019s premises (on-premise). Our license revenues are impacted by the strength of general economic and industry conditions, the competitive strength of our software products, and our acquisitions. Cost of license revenues consists primarily of royalties payable to third parties. License revenues decreased by $9.4 million or 2.2% during the year ended June 30, 2019 as compared to the prior fiscal year; up 0.4% after factoring the impact of $11.2 million of foreign exchange rate changes. Geographically, the overall change was attributable to an increase in Americas of $8.2 million, offset by a decrease in Asia Pacific of $10.6 million and a decrease in EMEA of $7.0 million. During Fiscal 2019, we closed 153 license deals greater than $0.5 million, of which 49 deals were greater than $1.0 million, contributing approximately $144.1 million of license revenues. This was compared to 140 deals greater than $0.5 million during Fiscal 2018, of which 58 deals were greater than $1.0 million, contributing $152.2 million of license revenues. Cost of license revenues increased by $0.7 million during the year ended June 30, 2019 as compared to the prior fiscal year. The gross margin percentage on license revenues remained at approximately 97%. For illustrative purposes only, had we accounted for revenues under proforma Topic 605, license revenues would have been $390.4 million for the year ended June 30, 2019, which would have been lower by approximately $47.1 million or 10.8% as compared to the prior fiscal year; and would have been lower by 8.4% after factoring the impact of $10.4 million of foreign exchange rate changes. Geographically, the overall change would have been attributable to a decrease in Americas of $17.7 million, a decrease in EMEA of $15.7 million and a decrease in Asia Pacific of $13.7 million. The $37.7 million difference between license revenues recognized under Topic 606 and those proforma Topic 605 license revenues described above is the result of timing differences, where under Topic 605, revenues would have been deferred and recognized over time, but under Topic 606 these revenues are recognized up front. For more details, see note 3 \"Revenues\" to our Consolidated Financial Statements.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the total adjustment of total current assets and total assets be if total assets adjustments was $12,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-770", + "paragraphs": [ + "\n|||December 31, 2018||\n||As Previously Reported|Adjustment|As Revised|\n|Deferred commissions, current portion|$24,467|$1,064|$25,531|\n|Total current assets|573,035|1,064|574,099|\n|Deferred commissions, net of current portion|45,444|10,006|55,450|\n|Total assets|807,156|11,070|818,226|\n|Accrued expenses|68,331|1,734|70,065|\n|Total current liabilities|400,423|1,734|402,157|\n|Accumulated deficit|(529,962)|9,336|(520,626)|\n|Total stockholders\u2019 equity|55,907|9,336|65,243|\n|Total liabilities and stockholders\u2019 equity|807,156|11,070|818,226|\n Revision of Prior Period Financial Statements During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company\u2019s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, \u201cRevenue from Contracts with Customers (Topic 606)\u201d (\u201cASU 2014-09\u201d or \u201cTopic 606\u201d) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders\u2019 equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Other assets \u2013 current in December 31, 2019 increased to 271,906 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-771", + "paragraphs": [ + "\n||As at December 31,||\n||2019|2018|\n||$|$|\n|Cash and restricted cash|379,085|568,843|\n|Other assets \u2013 current|148,663|412,388|\n|Vessels and equipment, including vessels related to finance leases and advances on Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts|3,123,377|6,615,077|\n|Net investment in direct financing leases|4,469,861|3,000,927|\n|Other assets \u2013 non-current|169,925|1,957,271|\n|Current portion of long-term debt and obligations related to finance leases|563,776|1,106,812|\n|Other liabilities \u2013 current|189,165|563,862|\n|Long-term debt and obligations related to finance leases|5,156,307|6,882,426|\n|Other liabilities \u2013 non-current|243,301|478,311|\n A condensed summary of the Company\u2019s financial information for equity-accounted investments (20% to 52%-owned) shown on a 100% basis (excluding the impact from purchase price adjustments arising from the acquisition of Joint Ventures) are as follows: The results included for TIL are until its consolidation on November 27, 2017. The results included for Altera are from the date of deconsolidation on September 25, 2017 to the sale of Teekay's remaining interests on May 8, 2019. For the year ended December 31, 2019, the Company recorded equity loss of $14.5 million (2018 \u2013 income of $61.1 million, and 2017 \u2013 loss of $37.3 million). The equity loss in 2019 was primarily comprised of the write-down and loss on sale of Teekay's investment in Altera and the Company\u2019s share of net loss from the Bahrain LNG Joint Venture; offset by equity income in the Yamal LNG Joint Venture, the RasGas III Joint Venture, the MALT Joint Venture, the Pan Union Joint Venture and the Angola Joint Venture. For the year ended December 31, 2019, equity loss included $12.9 million related to the Company\u2019s share of unrealized losses on interest rate swaps in the equity-accounted investments (2018 \u2013 gains of $17.6 million and 2017 \u2013 gains of $7.7 million). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If business segment revenue in 2019 was 32,000 million, what would be the average segment revenue for 2018 and 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-772", + "paragraphs": [ + "\n||||(dollars in millions) Increase/(Decrease)||\n|Years Ended December 31,|2019|2018|2019 vs. 2018||\n|Consumer|$ 91,056|$ 89,762|$ 1,294|1.4%|\n|Business |31,443|31,534|(91)|(0.3)|\n|Corporate and other |9,812|9,936|(124)|(1.2)|\n|Eliminations |(443)|(369)|(74)|20.1|\n|Consolidated Revenues|$131,868|$130,863|$ 1,005|0.8|\n Consolidated Revenues Consolidated revenues increased $1.0 billion, or 0.8%, during 2019 compared to 2018, primarily due to an increase in revenues at our Consumer segment, partially offset by decreases in revenues at our Business segment and Corporate and other. Revenues for our segments are discussed separately below under the heading \u201cSegment Results of Operations.\u201d Corporate and other revenues decreased $124 million, or 1.2%, during 2019 compared to 2018, primarily due to a decrease of $232 million in revenues within Verizon Media.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If ending balance in 2019 was 2,500 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-773", + "paragraphs": [ + "\n||Fair Value at December 31,||\n||2019|2018|\n||(in thousands)||\n|Interest rate swap|||\n|Beginning balance|$1,623|$734|\n|Unrealized gain (loss) recognized in other comprehensive income (loss)|(1,660)|889|\n|Ending balance|$(37)|1,623|\n The following table summarizes activity for the interest rate swap: There were no transfers between Level 1, Level 2 or Level 3 fair value hierarchy categories of financial instruments in the years ended December 31, 2019 and 2018. Financial Instruments Not Recorded at Fair Value on a Recurring Basis Some of the Company\u2019s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. Such financial assets and financial liabilities include: cash and cash equivalents, restricted cash, net receivables, certain other assets, accounts payable, accrued price protection liability, accrued expenses, accrued compensation costs, and other current liabilities. The Company\u2019s long-term debt is not recorded at fair value on a recurring basis, but is measured at fair value for disclosure purposes (Note8 ).\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the net sales for Food care in 2019 was reduced by 2.0(in millions), What is the difference between the growth rate of net sales of Food care as compared to product care from 2017 to 2019? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-774", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Net Sales||||\n|Food Care|$ 2,880.5|$ 2,908.1|$ 2,815.2|\n|As a % of Total Company net sales|60.1%|61.4%|63.1%|\n|Product Care|1,910.6|1,824.6|1,646.4|\n|As a % of Total Company net sales|39.9%|38.6%|36.9%|\n|Total Company Net Sales|$ 4,791.1|$ 4,732.7|$ 4,461.6|\n|||||\n|||Year Ended December 31,||\n|(In millions)|2019|2018|2017|\n|Adjusted EBITDA from continuing operations||||\n|Food Care|$ 629.3|$ 577.8|$ 538.1|\n|Adjusted EBITDA Margin|21.8%|19.9%|19.1%|\n|Product Care|349.9|318.6|292.2|\n|Adjusted EBITDA Margin|18.3%|17.5%|17.7%|\n|Corporate|(14.4)|(6.9)|3.0|\n|Total Company Adjusted EBITDA from continuing operations|$ 964.8|$ 889.5|$ 833.3|\n|Adjusted EBITDA Margin|20.1%|18.8%|18.7%|\n Note 6 Segments The Company\u2019s segment reporting structure consists of two reportable segments and a Corporate category as follows: \u2022 Food Care; and \u2022 Product Care. The Company\u2019s Food Care and Product Care segments are considered reportable segments under FASB ASC Topic 280. Our reportable segments are aligned with similar groups of products. Corporate includes certain costs that are not allocated to or monitored by the reportable segments' management. The Company evaluates performance of the reportable segments based on the results of each segment. The performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments is Adjusted EBITDA. The Company allocates expense to each segment based on various factors including direct usage of resources, allocation of headcount, allocation of software licenses or, in cases where costs are not clearly delineated, costs may be allocated on portion of either net trade sales or an expense factor such as cost of goods sold. We allocate and disclose depreciation and amortization expense to our segments, although depreciation and amortization are not included in the segment performance metric Adjusted EBITDA. We also allocate and disclose restructuring charges and impairment of goodwill and other intangible assets by segment. However, restructuring charges and goodwill are not included in the segment performance metric Adjusted EBITDA since they are categorized as certain specified items (\u201cSpecial Items\u201d), in addition to certain transaction and other charges and gains related to acquisitions and divestitures and certain other specific items excluded from the calculation of Adjusted EBITDA. The accounting policies of the reportable segments and Corporate are the same as those applied to the Consolidated Financial Statements. The following tables show Net Sales and Adjusted EBITDA by reportable segment:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Gross profit in 2018 was 170,000 thousands, what would be the percentage change from 2017 to 2018? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-775", + "paragraphs": [ + "\n||Year ended December 31,||\n|(In thousands)|2018|2017|\n|Major income and expense line items related to Netsmart:|||\n|Revenue:|||\n|Software delivery, support and maintenance|$214,065|$198,204|\n|Client services|131,166|110,430|\n|Total revenue|345,231|308,634|\n|Cost of revenue:|||\n|Software delivery, support and maintenance|60,100|51,079|\n|Client services|94,061|78,317|\n|Amortization of software development and acquisition related assets|34,357|29,876|\n|Total cost of revenue|188,518|159,272|\n|Gross profit|156,713|149,362|\n|Selling, general and administrative expenses|125,807|85,583|\n|Research and development|25,315|17,937|\n|Amortization of intangible and acquisition-related assets|24,029|16,409|\n|Income from discontinued operations of Netsmart|(18,438)|29,433|\n|Interest expense|(59,541)|(49,939)|\n|Other income|101|925|\n|Loss from discontinued operations of Netsmart before income taxes|(77,878)|(19,581)|\n|Income tax benefit|22,933|45,253|\n|(Loss) income from discontinued operations, net of tax for Netsmart|$(54,945)|$25,672|\n Netsmart Discontinued Operation On December 31, 2018, we sold all of the Class A Common Units of Netsmart held by the Company in exchange for $566.6 million in cash plus a final settlement as determined following the closing. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is reported as a discontinued operation as a result of the sale. Refer to Note 4, \u201cBusiness Combinations and Other Investments\u201d for additional information about this transaction. The following table summarizes Netsmart\u2019s major income and expense line items as reported in the consolidated statements of operations for the years ended December 31, 2018 and 2017: (1) Activity includes both Netsmart and intercompany transactions that would not have been eliminated if Netsmart\u2019s results were not consolidated.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in total income between 2018 and 2019 if total income in 2019 is increased by 5,000? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-776", + "paragraphs": [ + "\n|||Fiscal Year Ended March 31||\n||2017|2018|2019|\n|Domestic|$75,659|$85,263|$215,573|\n|Foreign|99,290|107,050|117,670|\n|Total|$174,949|$192,313|$333,243|\n 10. Income Taxes: For financial reporting purposes, income before income taxes included the following components:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in the net income between 2018 and 2019 if net income in 2019 was $2,000 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-777", + "paragraphs": [ + "\n||||Year Ended|\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Net revenues|$ 6,146|$ 5,919|$ 5,491|\n|Gross profit|$ 3,945|$ 3,709|$ 3,364|\n|Gross profit margin percentage|64 %|63%|61 %|\n|Income from operations|$ 1,221|$ 1,158|$ 621|\n|Income from operations as a percentage of net revenues|20%|20%|11 %|\n|Provision for income taxes|$ 99|$ 1,083|$ 140|\n|Net income|$ 1,169|$ 116|$ 481|\n|Diluted net income per share|$ 4.51|$ 0.42|$ 1.71|\n|Operating cash flows|$ 1,341|$ 1,478|$ 986|\n Financial Results and Key Performance Metrics Overview The following table provides an overview of some of our key financial metrics for each of the last three fiscal years (in millions, except per share amounts, percentages and cash conversion cycle): \u2022 Net revenues: Our net revenues increased 4% in fiscal 2019 compared to fiscal 2018. This was primarily due to an increase of 7% in product revenues, partially offset by a 3% decrease in software and hardware maintenance and other services revenues. \u2022 Gross profit margin percentage: Our gross profit margin as a percentage of net revenues increased by one percentage point in fiscal 2019 compared to fiscal 2018, reflecting an increase in gross profit margin on product revenues, and, to a lesser extent, an increase in gross profit margin on hardware maintenance and other services revenues. \u2022 Income from operations as a percentage of net revenues: Our income from operations as a percentage of net revenues remained relatively flat in fiscal 2019 compared to fiscal 2018. \u2022 Provision for income taxes: Our provision for income taxes decreased significantly in fiscal 2019 compared to fiscal 2018 as significant charges were recorded in fiscal 2018 in connection with U.S. tax reform. \u2022 Net income and Diluted income per share: The increase in both net income and diluted net income per share in fiscal 2019 compared to fiscal 2018 reflect the factors discussed above. Diluted net income per share was favorably impacted by a 6% decrease in the annual weighted average number of dilutive shares, primarily due to share repurchases. \u2022 Operating cash flows: Operating cash flows decreased by 9% in fiscal 2019 compared to fiscal 2018, reflecting changes in operating assets and liabilities, partially offset by higher net income.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change between the total of financial income, expenses and net foreign exchange gains and losses in 2018 and 2017 if the total in 2017 doubles 2 ? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-778", + "paragraphs": [ + "\n|Financial income and expenses|||\n|SEK million|2018|2017|\n|Reported in prior years|||\n|Reported in prior years|\u2013316 |\u2013372 |\n|Financial expenses|\u20132,389 |\u2013843 |\n|Total|\u20132,705 |\u20131,215 |\n|SEK million|2018|2017|\n|Restated|||\n|Financial income|151|\u201350 |\n|Financial expenses|\u20132,032 |\u20131,570 |\n|Net foreign exchange gains and losses|\u2013824 |405|\n|Total|-2,705|\u20131,215|\n Restatement \u2013 changes to the presentation of financial income and expenses Due to the significant variations in SEK exchange rates during the year, the Company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the Company. Previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities. In note F2, \u201cFinancial income and expenses,\u201d the foreign exchange effect is now presented as a net amount, reported separately from other financial income and expenses items. The comparative years 2018 and 2017 have been\nrestated to reflect the new presentation of Financial income and expenses, net. The restatement does not impact the total net financial income and expenses reported in prior years. The following table shows the impact of the restatement: In line with this change the Company also elected to present all financial income and expenses, including the foreign exchange effect, on the income statement as a single line item Financial income and expenses, net. Previously,\nfinancial income and financial expenses were presented as separate line items on the income statement. The income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of Financial\nincome and expenses, net.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in net income between Quarter Ended September and December if the net income in Quarter Ended December was $40,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-779", + "paragraphs": [ + "\n|||Quarter Ended|||\n||December 31,|September 30,|June 30,|March 31,|\n||2018|2018|2018|2018|\n|Sales, net|$154,161|$173,082|$196,032|$195,617|\n|Gross Profit|$ 75,188|$ 85,539|$ 101,235|$ 103,645|\n|Restructuring Expense|$ 3,836|$ 403|$ \u2014|$ \u2014|\n|Operating income|$ 19,570|$ 39,862|$ 56,018|$ 56,103|\n|Income from continuing operations, net of income taxes|$ 19,222|$ 35,157|$ 46,400|$ 46,370|\n|Loss (income) from discontinued operations, net of income taxes|$ 188|$ (371)|$ 5|$ 140|\n|Net Income|$19,410|$34,786|$46,405|$46,510|\n|Income from continuing operations attributable to noncontrolling interest|$ 4|$ 7|$ 44|$ 31|\n|Net income attributable to Advanced Energy Industries, Inc.|$ 19,406|$34,779|$46,361|$ 46,479|\n|Earnings (Loss) Per Share:|||||\n|Continuing Operations:|||||\n|Basic earnings per share|$0.50|$0.90|$1.18|$1.17|\n|Diluted earnings per share|$0.50|$0.90|$1.17|$1.16|\n|Discontinued Operations:|||||\n|Basic loss per share|$ \u2014|$ (0.01)|$ \u2014|$ \u2014|\n|Diluted loss per share|$ \u2014|$ (0.01)|$ \u2014|$ \u2014|\n|Net Income:|||||\n|Basic earnings per share|$ 0.51|$ 0.89|$ 1.18|$1.17|\n|Diluted earnings per share|$0.50|$0.89|$1.17|$1.16|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) NOTE 23. SUPPLEMENTAL QUARTERLY FINANCIAL DATA (UNAUDITED) The following tables present unaudited quarterly results for each of the eight quarters in the periods ended December 31, 2019 and 2018, in thousands. We believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information. Due to the volatility of the industries in which our customers operate, the operating results for any quarter are not necessarily indicative of results for any subsequent period.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in the government bond funds between 2018 and 2019 if the government bond funds in 2018 was $30,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-780", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Equity securities - U.S. holdings(1)|$24,586|$20,469|\n|Equity funds - U.S. holdings(1) (7)|\u2014|54|\n|Bond funds - government(4) (7)|33,991|19,146|\n|Bond funds - other(5) (7)|207,901|202,393|\n|Real estate(6) (7)|2,979|2,652|\n|Cash and cash equivalents(2)|5,700|5,866|\n|Partnerships(3)|7,539|9,172|\n|Total fair value of plan assets|$282,696|$259,752|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) We employ a liability-driven investment strategy whereby a mix of equity and fixed-income investments are used to pursue a derisking strategy which over time seeks to reduce interest rate mismatch risk and other risks while achieving a return that matches or exceeds the growth in projected pension plan liabilities. Risk tolerance is established through careful consideration of plan liabilities and funded status. The investment portfolio primarily contains a diversified mix of equity and fixed-income investments. Other assets such as private equity are used modestly to enhance long-term returns while improving portfolio diversification. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews, annual liability measurements, and asset/liability studies at regular intervals. The following table summarizes the fair values of our pension plan assets: (1) Comprised of common stocks of companies in various industries. The Pension Plan fund manager may shift investments from value to growth strategies or vice-versa, from small cap to large cap stocks or vice-versa, in order to meet the Pension Plan's investment objectives, which are to provide for a reasonable amount of long-term growth of capital without undue exposure to volatility, and protect the assets from erosion of purchasing power. (2) Comprised of investment grade short-term investment and money-market funds. (3) Comprised of partnerships that invest in various U.S. and international industries. (4) Comprised of long-term government bonds with a minimum maturity of 10 years and zero-coupon Treasury securities (\"Treasury Strips\") with maturities greater than 20 years. (5) Comprised predominately of investment grade U.S. corporate bonds with maturities greater than 10 years and U.S. high-yield corporate bonds; emerging market debt (local currency sovereign bonds, U.S. dollar-denominated sovereign bonds and U.S. dollar-denominated corporate bonds); and U.S. bank loans. (6) Comprised of investments in securities of U.S. and non-U.S. real estate investment trusts (REITs), real estate operating companies and other companies that are principally engaged in the real estate industry and of investments in global private direct commercial real estate. Investments can be redeemed immediately following the valuation date with a notice of at least fifteen business days before valuation. (7) Comprised of investments that are measured at fair value using the NAV per share practical expedient. In accordance with the provisions of ASC 820-10, these investments have not been classified in the fair value hierarchy. The fair value amount not leveled is presented to allow reconciliation of the fair value hierarchy to total fund pension plan assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the future minimum commitments of Operating Leases in 2021 increased to 93,901, what would be the revised average for 2020 to 2021?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-781", + "paragraphs": [ + "\n|At December 31, 2019|Operating Leases|Finance Lease|\n|2020|$92,404|$4,172|\n|2021|91,164|4,161|\n|2022|107,654|4,161|\n|2023|43,015|4,161|\n|2024|9,168|4,172|\n|Thereafter|4,534|17,180|\n|Net minimum lease payments|347,939|38,007|\n|Less: present value discount|40,891|10,448|\n|Total lease liabilities|$307,048|$27,559|\n Charters-in As of December 31, 2019, the Company had commitments to charter-in 11 vessels, which are all bareboat charters. During the second quarter of 2019, the Company commenced a bareboat charter for the Overseas Key West for a lease term of 10 years. Based on the length of the lease term and the remaining economic life of the vessel, it is accounted for as a finance lease. The remaining 10 chartered-in vessels are accounted for as operating leases. The right-of-use asset accounted for as a finance lease arrangement is reported in vessels and other property, less accumulated depreciation on our consolidated balance sheets. The Company holds options for 10 of the vessels chartered-in that can be exercised for one, three or five years with the one-year option only usable once, while the three- and five-year options are available indefinitely. The lease payments for the charters-in are fixed throughout the option periods and the options are on a vessel-by-vessel basis that can be exercised individually. The Company exercised its option on one of its vessels to extend the term until June 2025. On December 10, 2018, the Company exercised its options to extend the terms of the other nine vessels. Terms for five of the vessels were extended for an additional three years, with terms ending in December 2022, and terms for four of the vessels were extended for an additional year, with terms ending December 2020. On December 11, 2019, the terms for the four vessels ending December 2020 were extended for an additional three years, with terms ending in December 2023. Five of the Company's chartered in vessels contain a deferred payment obligation (\u201cDPO\u201d) which relates to charter hire expense incurred by the Company in prior years and payable to the vessel owner in future periods. This DPO is due in quarterly installments with the final quarterly payment due upon lease termination. The future minimum commitments under these leases are as follows: The bareboat charters-in provide for variable lease payments in the form of profit share to the owners of the vessels calculated in accordance with the respective charter agreements or based on time charter sublease revenue. Because such amounts and the periods impacted are not reasonably estimable, they are not currently reflected in the table above. Due to reserve funding requirements and current rate forecasts, no profits are currently expected to be paid to the owners in respect of the charter term within the next year. For the year ended December 31, 2019, lease expense for the 10 chartered-in vessels accounted for as operating leases was $90,359, which is included in charter hire expense on the consolidated statements of operations and operating cash flows on the consolidated statements of cash flows. The Company recognized sublease income of $188,163 for the year ended December 31, 2019. For the year ended December 31, 2019, the Company had non-cash operating activities of $93,407 for obtaining operating right-of-use assets and liabilities that resulted from exercising lease renewals not assumed in the initial lease term. For the year ended December 31, 2019, lease expense related to the Company's finance lease was $2,052 related to amortization of the right-of-use asset and $1,462 related to interest on the lease liability. These are included in operating cash flows on the consolidated statements of cash flows. For the year ended December 31, 2019, the Company had non-cash financing activities of $28,993 for obtaining finance right-of-use assets. For the year ended December 31, 2018, lease expense relating to charters-in was $91,350, which is included in charter hire expense on the consolidated statements of operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage of Australia's non-current assets in the total non-current assets in 2019 be if Australia's non-current asset was 50,000 thousand, assuming Asia's non-current assets in 2019 remains unchanged? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-782", + "paragraphs": [ + "\n||AUSTRALIA|ASIA|TOTAL|\n||$\u2019000|$\u2019000|$\u2019000|\n|30 June 2019||||\n|Revenue|149,295|4,864|154,159|\n|Non-current assets1|44,061|15,899|59,960|\n|30 June 2018||||\n|Revenue|174,776|2,155|176,931|\n|Non-current assets1|49,235|15,245|64,480|\n 2.1 Segment information Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure. We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across: \u2022 Health (private health insurance), \u2022 Life and General Insurance, \u2022 Energy and Telecommunications, and \u2022 Other, predominately offering financial service products including home loans in Australia and Asia. In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions. 1 Non-current assets other than financial instruments and deferred tax assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Total property and equipment between 2019 and 2020 if the total property and equipment in 2019 was $2,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-783", + "paragraphs": [ + "\n||January 31, 2020|February 1, 2019|\n|Equipment and software|$1,404|$1,448|\n|Buildings and improvements|1,088|991|\n|Furniture and fixtures|120|116|\n|Construction in progress|106|56|\n|Total property and equipment|2,718|2,611|\n|Accumulated depreciation|(1,438)|(1,449)|\n|Total property and equipment, net|$1,280|$1,162|\n M. Property and Equipment, Net Property and equipment, net, as of the periods presented consisted of the following (table in millions): As of January 31, 2020, construction in progress primarily represented various buildings and site improvements that had not yet been placed into service. Depreciation expense was $234 million, $211 million and $206 million during the years ended January 31, 2020, February 1, 2019 and February 2, 2018, respectively.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the average loss per share between 2018 and 2019 if the value in 2019 is decreased by $0.05?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-784", + "paragraphs": [ + "\n||Year Ended December 31||\n||2019|2018|\n|Revenues (in thousands)|$ 224,913|$ 17,542|\n|Loss from continuing operations (in thousands)|$ (13,432)|$ ( 7,792)|\n|Loss per share - continuing operations|$ (0.42)|$ ( 0.35)|\n|Weighted average number of common shares outstanding - basic and diluted|32,359,316|22,099,149|\n Our revenues for 2019 include $1.9 million related to the acquired MGI business. Our net loss for 2019 includes $0.3 million of net loss from the acquired MGI business. The following table provides unaudited pro forma information for the periods presented as if the MGI acquisition had occurred January 1, 2018. No adjustments have been made in the pro forma information for synergies that are resulting or planned from the MGI acquisition. The unaudited proforma information is not indicative of the results that may have been achieved had the companies been combined as of January 1, 2018, or of our future operating results.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the total stock-based compensation for the cost of revenue in 2018 and 2019 if the total is halved and then decreased by $5,500? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-785", + "paragraphs": [ + "\n|||Fiscal Years||\n||2019|2018|2017|\n|Cost of revenue|$78|$129|$121|\n|Research and development|2,242|760|614|\n|Selling, general and administrative|824|1,012|706|\n|Total costs and expenses|$3,144|$1,901|$1,441|\n Stock-based compensation expense is recognized in the Company\u2019s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to January 1, 2006, based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance. The impact on the Company\u2019s results of operations of recording stock-based compensation expense for fiscal years 2019, 2018, and 2017 was as follows (in thousands): No stock-based compensation was capitalized or included in inventories at the end of 2019, 2018 and 2017.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "Suppose that total interest payments increased by 5000 thousand and total operating lease obligations decreased by 10000 thousand, what will be the difference between total interest payments and total operating lease obligations? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-786", + "paragraphs": [ + "\n||||Payments Due by Year|||\n|||Less Than|1 - 3|3 - 5|More Than|\n||Total|1 Year|Years|Years|5 Years|\n|Long-term debt obligations|$482,892|$17,684|$98,571|$37,496|$329,141|\n|Interest payments (1) .|168,040|17,276|29,533|27,409|93,822|\n|Operating lease obligations|162,913|15,153|28,771|26,708|92,281|\n|Purchase obligations (2) .|1,424,267|900,200|221,888|187,277|114,902|\n|Recycling obligations .|137,761|\u2014|\u2014|\u2014|137,761|\n|Contingent consideration (3) .|6,895|2,395|4,500|\u2014|\u2014|\n|Transition tax obligations (4) .|76,667|6,620|14,747|32,259|23,041|\n|Other obligations (5) .|10,527|2,933|5,164|2,430|\u2014|\n|Total .|$2,469,962|$962,261|$403,174|$313,579|$790,948|\n Contractual Obligations The following table presents the payments due by fiscal year for our outstanding contractual obligations as of December 31, 2019 (in thousands): (1) Includes estimated cash interest to be paid over the remaining terms of the underlying debt. Interest payments are based on fixed and floating rates as of December 31, 2019. (2) Purchase obligations represent agreements to purchase goods or services, including open purchase orders and contracts with fixed volume commitments, that are noncancelable or cancelable with a significant penalty. Purchase obligations for our long-term supply agreements for the purchase of substrate glass and cover glass represent specified termination penalties, which are up to $430 million in the aggregate under the agreements. Our actual purchases under these supply agreements are expected to be approximately $2.4 billion of substrate glass and $500 million of cover glass. (3) In connection with business or project acquisitions, we may agree to pay additional amounts to the selling parties upon achievement of certain milestones. See Note 14. \u201cCommitments and Contingencies\u201d to our consolidated financial statements for further information. (4) Transition tax obligations represent estimated payments for U.S. federal taxes associated with accumulated earnings and profits of our foreign corporate subsidiaries. See Note 18. \u201cIncome Taxes\u201d to our consolidated financial statements for further information. (5) Includes expected letter of credit fees and unused revolver fees. We have excluded $72.2 million of unrecognized tax benefits from the amounts presented above as the timing of such obligations is uncertain.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in other accrued liabilities between before and after the impact of Topic 606 if the balance after the impact was $80,000 thousand instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-787", + "paragraphs": [ + "\n||Balance at September 29, 2018 |Impacts due to adoption of Topic\n606|Balance at September 30, 2018|\n|ASSETS||||\n| Contract assets|$\u2014|$76,417|$76,417|\n| Inventories|794,346|(68,959)|725,387|\n|LIABILITIES AND SHAREHOLDERS' EQUITY||||\n| Other accrued liabilities|$68,163|$(357)|$67,806|\n| Retained earnings|1,062,246|7,815|1,070,061|\n 15. Revenue from Contracts with Customers Impact of Adopting Topic 606 The Company adopted Topic 606 at the beginning of fiscal 2019 using the modified retrospective method. The new standard resulted in a change to the timing of revenue recognition for a significant portion of the Company's revenue, whereby revenue is recognized over time, as products are produced, as opposed to at a point in time based upon shipping terms. As a result of the adoption of Topic 606, the following adjustments were made to the opening balances of the Company's Consolidated Balance Sheets (in thousands): The cumulative effect of applying the new guidance in Topic 606 resulted in the Company increasing its fiscal 2019 opening Retained earnings balance by$ 7.8 million due to certain customer contracts requiring revenue recognition over time. Contract assets in the amount of$ 76.4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time. Inventory declined $69.0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis. The decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time, partially offset by an increase in taxes payable associated with the increase in revenue recognized over time.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If Term Loan A due July 2023 was adjusted to 234.4(in millions), What is the total Term Loan A due as of December 31, 2019? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-788", + "paragraphs": [ + "\n||December 31,||\n|(In millions)|2019|2018|\n|Short-term borrowings (1)|$ 98.9|$ 232.8|\n|Current portion of long-term debt(2)|16.7|4.9|\n|Total current debt|115.6|237.7|\n|Term Loan A due July 2022|474.6|\u2014|\n|Term Loan A due July 2023|218.2|222.2|\n|6.50% Senior Notes due December 2020|\u2014|424.0|\n|4.875% Senior Notes due December 2022|421.9|421.1|\n|5.25% Senior Notes due April 2023|422.0|421.2|\n|4.50% Senior Notes due September 2023|445.6|454.9|\n|5.125% Senior Notes due December 2024|421.9|421.3|\n|5.50% Senior Notes due September 2025|397.4|397.1|\n|4.00% Senior Notes due December 2027|420.4|\u2014|\n|6.875% Senior Notes due July 2033|445.7|445.5|\n|Other(2)|30.9|29.2|\n|Total long-term debt, less current portion(3)|3,698.6|3,236.5|\n|Total debt(4)|$ 3,814.2|$ 3,474.2|\n Note 14 Debt and Credit Facilities Our total debt outstanding consisted of the amounts set forth on the following table: (1) Short-term borrowings of $98.9 million at December 31, 2019 were comprised of $89.0 million under our revolving credit facility and $9.9 million of short-term borrowings from various lines of credit. Short-term borrowings of $232.8 million at December 31, 2018 were comprised of $140.0 million under our revolving credit facility, $83.9 million under our European securitization program and $8.9 million of short-term borrowings from various lines of credit. (2) The Current portion of long-term debt includes finance lease liabilities of $10.4 million as of December 31, 2019. The Other debt balance includes $28.7 million for long-term liabilities associated with our finance leases as of December 31, 2019. See Note 4, \"Leases,\" of the Notes to Condensed Consolidated Financial Statements for additional information on finance and operating lease liabilities. (3) Amounts are net of unamortized discounts and issuance costs of $24.6 million and $24.3 million as of December 31, 2019 and 2018, respectively. (4) As of December 31, 2019, our weighted average interest rate on our short-term borrowings outstanding was 5.0% and on our long-term debt outstanding was 4.8%. As of December 31, 2018, our weighted average interest rate on our short-term borrowings outstanding was 2.8% and on our long-term debt outstanding was 5.4%.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the difference in the net values between Technology and Customer relationships if Customer relationships was $1,000 million instead? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-789", + "paragraphs": [ + "\n|July 27, 2019|Gross|Accumulated Amortization|Net|\n|Purchased intangible assets with finite lives:||||\n|Technology .|$3,270|$(1,933)|$1,337|\n|Customer relationships .|840|(331)|509|\n|Other|41|(22)|19|\n|Total purchased intangible assets with finite lives|4,151|(2,286)|1,865|\n|In-process research and development, with indefinite lives .|336|\u2014|336|\n|Total .|$4,487|$(2,286)|$2,201|\n 5. Goodwill and Purchased Intangible Assets (b) Purchased Intangible Assets The following tables present details of our purchased intangible assets (in millions): Purchased intangible assets include intangible assets acquired through acquisitions as well as through direct purchases or licenses. Impairment charges related to purchased intangible assets were approximately $47 million for fiscal 2017. Impairment charges were as a result of declines in estimated fair value resulting from the reduction or elimination of expected future cash flows associated with certain of our technology and IPR&D intangible assets.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the sum of customer incentives and capitalised transaction costs in 2019 if customer incentives was $1,000,000? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-790", + "paragraphs": [ + "\n|NON-CURRENT|Note|30 June 2019 $'000|30 June 2018 $'000|\n|Customer incentives|6(b)|1,091|1,145|\n|Capitalised transaction costs||3,359|5,490|\n|Contract costs|6(c)|448|-|\n|Total other assets - non-current||4,898|6,635|\n 6 Other assets (continued) (a) Security deposits Included in the security deposits was $8.8 million (2018: $4.2 million) relating to deposits held as security for bank guarantees. (b) Customer incentives Where customers are offered incentives in the form of free or discounted periods, the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract. (c) Contract Costs From 1 July 2018, eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in the total financial expenses in 2019 from 2018 be if the amount in 2019 was $41.0 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-791", + "paragraphs": [ + "\n|USDm|2019|2018|2017|\n|Interest expenses:|-|-|-|\n|Financial expenses arising from lease liabilities regarding right-of-use assets|2.4|2.3|1.8|\n|Other financial expenses|39.5|37.0|38.8|\n|Total|41.9|39.3|40.6|\n NOTE 7 - continued Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for short-term leases (leases of an expected term of 12 months or less) or for leases of low value assets. Payments made under such leases are expensed on a straight-line basis. The expenses relating to payments not recognized as a lease liability are insignificant. Administrative expenses The total outflow for leases, USD 2.9m, is presented as \u201cDepreciation\u201d of USD 2.5m and \u201cFinancial expenses\u201d (interest) of USD 0.4m, in contrast to the recording of an operating lease charge of a materially equivalent figure within the line item \u201cAdministrative expenses\u201d under IAS 17. Financial expenses Financial expenses for the reporting periods:\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the percentage change in Total audit fees in 2019 from 2018 be if the amount in 2019 was $0.5 million instead? (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-792", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|Audit of the Financial Statements|0.4|0.4|\n|Subsidiary local statutory audits|0.2|0.3|\n|Total audit fees|0.6|0.7|\n|Other assurance services|0.1|0.1|\n|Total non-audit fees|0.1|0.1|\n 10 Auditor\u2019s Remuneration The Group paid the following amounts to its auditor in respect of the audit of the historical financial information and for other non-audit services provided to the Group.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in balance of ACI on demand between 2018 and 2019 if the balance of ACI on demand in 2019 was $600,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-793", + "paragraphs": [ + "\n||ACI On Demand|ACI On Premise|Total|\n|Gross Balance, prior to December 31, 2018|$ 183,783|$ 773,340|$ 957,123|\n|Total impairment prior to December 31, 2018|\u2014|(47,432)|(47,432 )|\n|Balance, December 31, 2018|183,783|725,908|909,691|\n|Goodwill from acquisitions (1)|370,834|\u2014|370,834|\n|Balance, December 31, 2019|$554,617|$725,908|$1,280,525|\n Goodwill and Other Intangibles In accordance with ASC 350, Intangibles \u2013 Goodwill and Other, the Company assesses goodwill for impairment annually during the fourth quarter of its fiscal year using October 1 balances or when there is evidence that events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company evaluates goodwill at the reporting unit level using the discounted cash flow valuation model and allocates goodwill to these reporting units using a relative fair value approach. During this assessment, management relies on a number of factors, including operating results, business plans, and anticipated future cash flows. The Company has identified its reportable segments, ACI On Premise and ACI On Demand, as the reporting units. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates, and cash flow projections are the most sensitive and susceptible to change, as they require significant management judgment. Discount rates are determined by using a weighted average cost of capital (\u201cWACC\u201d). The WACC considers market and industry data as well as company-specific risk factors. Operational management, considering industry and company-specific historical and projected data, develops growth rates and cash flow projections for each\u00a0 flow estimates beyond the last projected period, assuming a constant WACC and low, long-term growth rates. If the recoverability test indicates potential impairment, the Company calculates an implied fair value of goodwill for the reporting unit. The implied fair value of goodwill is determined in a manner similar to how goodwill is calculated in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to the reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded to write down the carrying value. The calculated fair value substantially exceeded the current carrying value for all reporting units for all periods. Changes in the carrying amount of goodwill attributable to each reporting unit during the year ended December 31, 2019, were as follows (in thousands): (1) Goodwill from acquisitions relates to the goodwill recorded for the acquisition of E Commerce Group Products, Inc. (\"ECG\"), along with ECG's subsidiary, Speedpay, Inc. (collectively referred to as \"Speedpay\") and Walletron, Inc. (\"Walletron\"), as discussed in Note 3, Acquisition. The purchase price allocations for Speedpay and Walletron are preliminary as of December 31, 2019, and are subject to future changes during the maximum one-year measurement period. Other intangible assets, which include customer relationships and trademarks and trade names, are amortized using the straight-line method over periods ranging from three years to 20 years. The Company reviews its other intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would the change in Issuance of shares under employee stock plans in 2019 from 2018 be if the amount in 2019 was $12,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-794", + "paragraphs": [ + "\n||Fiscal||\n||2019|2018|\n|Net cash provided by operating activities|$181,401|$236,111|\n|Purchases of property and equipment|(83,283)|(90,757)|\n|Acquisition of businesses, net of cash acquired|(18,881)|(45,448)|\n|Proceeds from sale of discontinued operation (the Hull Business)|\u2014|25,000|\n|Proceeds from sales of other entities|\u2014|6,250|\n|Borrowings, net of repayments|263|(173,252)|\n|Issuance of shares under employee stock plans|11,811|10,574|\n|Repurchase of common stock|(77,410)|(100,000)|\n|Net settlement of restricted common stock|(15,179)|(36,320)|\n Sources and Uses of Cash Historically, our primary source of cash has been provided by operations. Other sources of cash in the past three fiscal years include proceeds from our Euro Term Loan used to finance our acquisition of Rofin, proceeds received from the sale of our stock through our employee stock purchase plan as well as borrowings under our revolving credit facility (\u2018\u2018Revolving Credit Facility\u2019\u2019). Our historical uses of cash have primarily been for acquisitions of businesses and technologies, the repurchase of our common stock, capital expenditures and debt issuance costs. Supplemental information pertaining to our historical sources and uses of cash is presented as follows and should be read in conjunction with our Consolidated Statements of Cash Flows and notes thereto (in thousands): Net cash provided by operating activities decreased by $54.7 million in fiscal 2019 compared to fiscal 2018. The decrease in cash provided by operating activities in fiscal 2019 was primarily due to lower net income and lower cash flows from income taxes payable and deferred taxes, partially offset by higher cash flows from accounts receivable, inventories, deferred revenue and accrued payroll. We believe that our existing cash, cash equivalents and short term investments combined with cash to be provided by operating activities and amounts available under our Revolving Credit Facility will be adequate to cover our working capital needs and planned capital expenditures for at least the next 12 months to the extent such items are known or are reasonably determinable based on current business and market conditions. However, we may elect to finance certain of our capital expenditure requirements through other sources of capital. We continue to follow our strategy to further strengthen our financial position by using available cash flow to fund operations.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in basic earnings per share as reported between 2018 and 2019 if basic earnings per share as reported in 2019 was $4.00 instead?", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-795", + "paragraphs": [ + "\n||||Year Ended December 31,||\n||2019||2018||\n||As Reported|Pro Forma|As Reported|Pro Forma|\n|Total sales|$788,948|$1,202,790|$718,892|$1,350,037|\n|Net income attributable to Advanced Energy Industries, Inc.|$64,941|$83,104|$147,025|$158,422|\n|Earnings per share:|||||\n|Basic earnings per share|$1.70|$2.17|$3.76|$4.05|\n|Diluted earnings per share|$ 1.69|$ 2.16|$ 3.74|$ 4.03|\n ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS \u2013 (continued) (in thousands, except per share amounts) The following table presents our unaudited pro forma results for the acquisitions of Artesyn and LumaSense: The unaudited pro forma results for all periods presented include adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition. These include adjustments to amortization charges for acquired intangible assets, interest and financing expenses, transaction costs, amortization of purchased gross profit and the alignment of various accounting policies. These adjustments are net of any applicable tax impact and were included to arrive at the pro forma results above. Artesyn\u2019s operating results have been included in the Advanced Energy\u2019s operating results for the periods subsequent to the completion of the acquisition on September 10, 2019. During the year ended December 31, 2019, Artesyn contributed total sales of $220.3 million and net income of $7.1 million, including interest and other expense associated with the financing of the transaction.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the percentage change in Interest expense and finance cost between 2018 and 2019 if Interest expense and finance cost in 2019 was -$1,000 (in percent)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-796", + "paragraphs": [ + "\n||Period from January 1 to August 30, 2019|Period from November 30 to December 31, 2018|\n|Revenue|$89,925|$12,053|\n|Time charter, voyage and port terminal expenses|(3,976)|(546)|\n|Direct vessel expenses|(44,088)|(5,282)|\n|General and administrative expenses|(6,706)|(873)|\n|Depreciation and amortization|(22,858)|(3,060)|\n|Interest expense and finance cost|(10,519)|(1,204)|\n|Other expense, net|(5,896)|(336)|\n|Net (loss)/income from discontinued operations|$(4,118)|$752|\n|Less: Net loss/(income) attributable to the noncontrolling interest|$3,968|$(725)|\n|Net (loss)/income attributable to Navios Holdings common stockholders|$(150)|$27|\n NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars \u2014 except share data) Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows: Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the \u201cacquisition method\u201d, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings\u2019 equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers\u2019 identifiable net assets of $229,865 over the total fair value of Navios Containers\u2019 total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container\u2019s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date. As of November 30, 2018, Navios Holdings\u2019 interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within \u201cBargain gain upon obtaining control\u201d in the consolidated statements of comprehensive (loss)/income. The results of operations of Navios Containers are included in Navios Holdings\u2019 consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the Payment of acquisition and other financing obligations in 2019 increased to 16,015 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-797", + "paragraphs": [ + "\n|||Year Ended December 31,||||\n|(In thousands)|2019|2018|2017|2019 $ Change from 2018|2018 $ Change from 2017|\n|Proceeds from sale or issuance of common stock|$0|$1,283|$1,568|$(1,283)|$(285)|\n|Taxes paid related to net share settlement of equity awards|(7,286)|(9,466)|(7,269)|2,180|(2,197)|\n|Proceeds from issuance of 0.875% Convertible Senior Notes|218,000|0|0|218,000|0|\n|Payments for issuance costs on 0.875% Convertible Senior Notes|(5,445)|0|0|(5,445)|0|\n|Payments for capped call transaction on 0.875% Convertible Senior Notes|(17,222)|0|0|(17,222)|0|\n|Credit facility payments|(220,000)|(713,751)|(138,139)|493,751|(575,612)|\n|Credit facility borrowings, net of issuance costs|279,241|430,843|325,001|(151,602)|105,842|\n|Repurchase of common stock|(111,460)|(138,928)|(12,077)|27,468|(126,851)|\n|Payment of acquisition and other financing obligations|(14,685)|(5,198)|(1,283)|(9,487)|(3,915)|\n|Purchases of subsidiary shares owned by non-controlling interest|(53,800)|(7,198)|0|(46,602)|(7,198)|\n|Net cash provided by (used in) financing activities - continuing operations|67,343|(442,415)|167,801|509,758|(610,216)|\n|Net cash provided by (used in) financing activities - discontinued operations|0|149,432|30,784|(149,432)|118,648|\n|Net cash provided (used in) by financing activities|$67,343|$(292,983)|$198,585|$360,326|$(491,568)|\n Financing Cash Flow Activities Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018 Net cash provided by financing activities \u2013 continuing operations increased during the year ended December 31, 2019 primarily due to inflows resulting from (i) the issuance of the 0.875% Convertible Senior Notes, (ii) lower credit facility payments, partially offset with less credit facility borrowings and (iii) a decrease in the repurchase of common stock. These were partially offset by the purchase of the remaining minority interest in Pulse8 during 2019. Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017 We used cash in financing activities \u2013 continuing operations during the year ended December 31, 2018 compared with cash inflows from financing activities \u2013 continuing operations during the year ended December 31, 2017, which was primarily driven by higher repayments of borrowings outstanding under our senior secured credit facility and higher common stock repurchases. We used a portion of the proceeds from the sale of our investment in Netsmart to repay balances outstanding under our senior secured credit facilities at the end of 2018. We borrowed funds in 2018 to purchase Practice Fusion and Health Grid and to acquire the remaining outstanding minority interest in which we initially acquired a controlling interest in April 2015. Net cash provided by financing activities \u2013 discontinued operations increased during the year ended December 31, 2018 compared with the prior year primarily due to higher borrowings by Netsmart used to finance business acquisitions.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "If the External Systems Hardware in 2018 increases to 3,000 million, what is the revised average? (in million)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-798", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2018|2017|Yr.-to-Yr. Percent/ Margin Change|\n|Systems||||\n|External Systems Hardware gross profit|$2,590|$2,893|(10.5)%|\n|External Systems Hardware gross profit margin|40.7%|44.6%|(3.8)pts|\n|External Operating Systems Software gross profit|$1,412|$1,469|(3.9)%|\n|External Operating Systems Software gross profit margin|84.5%|86.4%|(1.9)pts.|\n|External total gross profit|$4,002|$4,362|(8.2)%|\n|External total gross profit margin|49.8%|53.2%|(3.4)pts.|\n|Pre-tax income|$ 904|$1,128|(19.9)%|\n|Pre-tax margin|10.2%|12.6%|(2.4)pts.|\n The Systems gross profit margin decrease year to year was driven by the mix away from IBM Z and margin declines in Power Systems and Storage Systems. The pre-tax income decline was driven by the strong performance in IBM Z in the prior year and the continued investment in innovation across the Systems portfolio.\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + }, + { + "question": "What would be the change in Computer hardware and software between 2018 and 2019 if Computer hardware and software in 2019 was $140,000 thousand instead? (in thousand)", + "python_solution": "", + "ground_truth": 0, + "question_id": "compshort-test-799", + "paragraphs": [ + "\n||2019|2018|\n|Land, buildings and improvements|$289,051|$267,809|\n|Machinery and equipment|381,656|364,034|\n|Computer hardware and software|136,227|130,645|\n|Capital assets in progress|49,599|38,469|\n|Total property, plant and equipment, gross |856,533|800,957|\n|Less: accumulated depreciation |(472,309)|(459,651)|\n|Total property, plant and equipment, net|384,224|341,306|\n 3. Property, Plant and Equipment Property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):\n" + ], + "table_evidence": [], + "paragraph_evidence": [], + "source": "tathqa", + "original_question_id": "" + } +] \ No newline at end of file