FangyuLei/tatqa huggingface dataset:
2019
2018
NO. OF RIGHTS
NO. OF RIGHTS
Outstanding at start of period
10,692,594
6,737,076
Granted during the period
4,465,617
5,691,731
Vested during the period
(182,601)
(586,663)
Lapsed during the period
(1,497,852)
(1,149,550)
Outstanding at end of period
13,477,758
10,692,594
the performance rights sub-plan has also been used to compensate new hires for foregone equity and ensure that key employees are retained to protect and deliver on the group ’ s strategic direction .
it has been offered to : .
executives of newly acquired businesses in order to retain intellectual property during transition periods ; or .
attract new executives generally from overseas ; or .
middle management or executives deemed to be top talent who had either no or relatively small grants scheduled to vest over the ensuing two years .
sign-on and retention rights generally do not have performance measures attached to them due to the objective of retaining key talent and vest subject to the executive remaining employed by the group generally for two or more years .
the performance rights sub-plan has also been used to compensate employees of the group .
participants are required to meet a service condition and other performance measures to gain access to the performance rights .
the following table summarises movements in outstanding rights : .

Question: Why are performance measures not attached to sign-on and retention rights?
Answer: due to the objective of retaining key talent and vest subject to the executive remaining employed by the Group, generally for two or more years.

Question: What is the outstanding number of rights at end of period in 2019?
Answer: 13,477,758

Question: Are there any requirements to fulfil to gain access to the performance rights under the Recognition share plan?
Answer: Participants are required to meet a service condition and other performance measures to gain access to the performance rights.

Question: What is the difference in the number of rights 'granted during the period' between 2018 and 2019?
Answer: 1226114

Question: What is the average number of rights 'outstanding at end of period' for 2018 and 2019?
Answer: 12085176

Question: What is the percentage increase in the number of rights 'outstanding at the start of period' from 2018 to 2019? 
Answer: 58.71
Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)
Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)
Cash dividend per share (NT dollars)
2018
2019
2018
2019
Legal reserve
$707,299
$963,947
Special reserve
14,513,940
(3,491,626)
Cash dividends
6,916,105
9,765,155
$0.58
$0.75
according to the regulations of taiwan financial supervisory commission -fsc umc is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations at every year-end .
such special reserve is prohibited from distribution .
however if any of the debit elements is reversed the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits .
the distribution of earnings for 2018 was approved by the stockholders ’ meeting held on june 12 2019 while the distribution of earnings for 2019 was approved by the board of directors ’ meeting on april 27 2020 .
the details of distribution are as follows : .

Question: What was the legal reserve amount in 2019?
Answer: $963,947

Question: What is the implication for reserving debit elements?
Answer: the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits.

Question: What was the cash dividend per share in 2019?
Answer: $0.75

Question: What is the average Legal reserve within Appropriation of earnings?
Answer: 835623

Question: What is the increase/ (decrease) in Legal reserve within Appropriation of earnings from 2018 to 2019?
Answer: 256648

Question: What is the increase/ (decrease) in Cash dividends within Appropriation of earnings from 2018 to 2019?
Answer: 2849050
2019  $’000
2018 $’000 RESTATED3
CHANGE
Continuing Operations
Operating revenue
154,159
176,931
(13%)
Gross profit
52,963
45,139
17%
EBITDA
7,202
10,878
(34%)
EBIT
(1,040)
1,405
(174%)
NPAT
(2,003)
1,089
(284%)
Reported Results (including discontinued operations)
Operating revenue
154,585
178,139
(13%)
Gross profit
53,225
45,944
16
EBITDA
6,062
(5,700)
206
EBIT
(2,252)
(15,278)
85
NPAT
(4,360)
(15,640)
72
EPS (cents)
(1.7)
(7.0)
76
Underlying Results
Underlying EBITDA2
22,866
15,739
45
Underlying EBIT2
15,151
8,537
77
Underlying NPAT2
11,062
6,732
64
Underlying EPS2
5.1
3.1
65
principal activities .
the principal activities during the financial year within the group were health life and car insurance policy sales mortgage brokerage energy broadband and financial referral services .
there have been no significant changes in the nature of these activities during the year .
review of results and operations1 .
summary of financial results .
1 throughout this report certain non-ifrs information such as ebitda ebit net profit after tax -npat earnings per share -eps conversion ratio leads and revenue per sale -rps are used .
earnings before interest and income tax expense -ebit reflects profit for the year prior to including the effect of net finance costs and income taxes .
earnings before interest income tax expense depreciation and amortisation and loss on associate -ebitda reflects profits for the year prior to including the effect of net finance costs income taxes depreciation and amortisation and loss on associate .
the individual components of ebitda and ebit are included as line items in the consolidated statement of profit or loss and other comprehensive income .
non-ifrs information is not audited .
reference to underlying results excludes the financial impacts of imoney performance impairment losses and write-offs from discontinued assets and operations and material one-off transactions resulting from operations which are no longer core to the business .
2 refer to the reported versus underlying results reconciliation on page 112 .
the reconciliation forms part of the review of results and operations .
3 restated due to retrospective adoption of new accounting standards .

Question: What are the components of Continuing Operations?
Answer: Operating revenue Gross profit EBITDA EBIT NPAT

Question: What are the components of Reported Results (including discontinued operations)?
Answer: Operating revenue Gross profit EBITDA EBIT NPAT EPS (cents)

Question: What were the principal activities during the financial year within the Group?
Answer: health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services

Question: What is the change in the operating revenue under continuing operations from 2018 to 2019?
Answer: -22772

Question: In which year is the gross profit from continuing operations higher?
Answer: 2019

Question: In which year is the EBITDA from continuing operations higher?
Answer: 2018
(In thousands)
Total
2020
2021-2022
2023-2024
Thereafter
Operating leases (1)
$19,437
$4,143
$7,111
$3,686
$4,497
Capital leases
65
27
38
—
—
Asset retirement obligation
400
—
150
250
Total contractual obligations (2)
$19,902
$4,170
$7,299
$3,936
$4,497
contractual obligations .
the following table provides aggregate information regarding our contractual obligations as of march 31 2019 .
-1 operating lease obligations are presented net of contractually binding sub-lease arrangements .
additional information regarding our operating lease obligations is contained in note 12 commitments and contingencies .
-2 at march 31 2019 we had a $ 1 .
1 million liability reserve for unrecognized income tax positions which is not reflected in the table above .
the timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore is not scheduled .
substantially all of this reserve is included in other non-current liabilities .
additional information regarding unrecognized tax positions is provided in note 10 income taxes .
we believe that cash on hand funds from operations and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future .

Question: What was the liability reserve for unrecognized income tax position at 31 March 2019?
Answer: $1.1 million

Question: What is the total capital leases?
Answer: 65

Question: What was the operating lease in 2020?
Answer: $4,143

Question: What was the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022?
Answer: 2968

Question: What is the average annual Operating leases contractual obligations for 2020-2024?
Answer: 2988

Question: What was the increase / (decrease) in the asset retirement obligation from 2021-2022 to 2022-2023?
Answer: 100
2019
Percentage of Total Fees
2018
Percentage of Total Fees
Audit Fees
Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements
4,105,000
95.2%
4,556,500
96.3%
Audit-Related Fees
209,005
4.8%
173,934
3.7%
Non-audit Fees
Tax Fees
—
—
—
—
All Other Fees
—
—
—
—
Total
4,314,005
100.0%
4,730,434
100%
audit fees consist of fees billed for the annual audit of our company ’ s consolidated financial statements the statutory audit of the financial statements of the company ’ s subsidiaries and consultations on complex accounting issues relating to the annual audit .
audit fees also include services that only our independent external auditor can reasonably provide such as comfort letters and carve-out audits in connection with strategic transactions .
audit-related services are assurance and related fees consisting of the audit of employee benefit plans due diligence services related to acquisitions and certain agreed-upon procedures .
tax fees include fees billed for tax compliance services including the preparation of original and amended tax returns and claims for refund ; tax consultations such as assistance in connection with tax audits and expatriate tax compliance .

Question: What is Audit Fees?
Answer: Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit.

Question: What is Audit-related services?
Answer: Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures.

Question: What is Tax Fees?
Answer: Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

Question: What is the increase/ (decrease) in Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements from the period 2018 to 2019?
Answer: -451500

Question: What is the increase/ (decrease) in Audit-Related Fees from the period 2018 to 2019?
Answer: 35071

Question: What is the increase/ (decrease) in total Fees from the period 2018 to 2019?
Answer: -416429
December 31,
December 31,
December 31,
2019
2019
2018
Prepaid expenses
$2,303
$1,780
Other current assets
193
167
Total prepaid expenses and other
$2,496
$1,947
note 3 : balance sheet components .
prepaid expenses and other consist of the following -in thousands : .

Question: What is the prepaid expenses for 2019 and 2018 respectively?
Answer: $2,303 $1,780

Question: What is the value of the other current assets for 2019 and 2018 respectively?
Answer: 193 167

Question: What is the value of the total prepaid expenses and other for 2019 and 2018 respectively?
Answer: $2,496 $1,947

Question: What is the change in prepaid expenses between 2018 and 2019?
Answer: 523

Question: What is the average value of other current assets in 2018 and 2019?
Answer: 180

Question: In 2019, what is the percentage constitution of prepaid expenses among the total prepaid expenses and other?
Answer: 92.27
December 29, 2019
December 30, 2018
(in thousands)
(in thousands)
Inventories:
Raw material
$222
$191
Work-in-process
2,370
2,929
Finished goods
668
716
$3,260
$3,836
Other current assets:
Prepaid expenses
$1,296
$1,483
Other
269
292
$1,565
$1,775
Property and equipment:
Equipment
$10,694
$10,607
Software
1,789
2,788
Furniture and fixtures
36
42
Leasehold improvements
474
712
12,993
14,149
Accumulated depreciation and amortization
(12,163)
(12,700)
$830
$1,449
Capitalized internal-use software:
Capitalized during the year
$365
—
Accumulated amortization
(32)
—
$333
—
Accrued liabilities:
Employee compensation related accruals
713
1,154
Other
420
749
$1,133
$1,903
note 4-balance sheet components .
the company recorded depreciation and amortization expense of $ 1 .
2 million $ 1 .
3 million and $ 1 .
4 million for the fiscal years 2019 2018 and 2017 respectively .
no interest was capitalized for any period presented .
fiscal year 2019 depreciation and amortization of $ 1 .
2 million includes $ 32000 of amortization of capitalized internal-use software .

Question: What are the respective values of raw materials in 2018 and 2019?
Answer: $191 $222

Question: What are the respective values of work-in-process inventory in 2018 and 2019?
Answer: 2,929 2,370

Question: What are the respective values of finished goods in 2018 and 2019?
Answer: 716 668

Question: What is the percentage change in the value of raw materials between 2018 and 2019?
Answer: 16.23

Question: What is the percentage change in the value of work-in-process inventory between 2018 and 2019?
Answer: -19.09

Question: What is the percentage change in the value of finished goods between 2018 and 2019?
Answer: -6.7
2019
2018
2017
(inthousands)
(inthousands)
(inthousands)
Long-lived assets:
United States
$933,054
$784,469
$575,264
Europe
72,928
73,336
77,211
Korea
28,200
24,312
19,982
China
6,844
5,466
1,906
Taiwan
6,759
7,922
7,970
Japan
5,750
3,327
1,083
Southeast Asia
5,542
3,715
2,179
$1,059,077
$902,547
$685,595
note 19 : segment geographic information and major customers .
the company operates in one reportable business segment : manufacturing and servicing of wafer processing semiconductor manufacturing equipment .
the company ’ s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics nature of products and services and processes for procurement manufacturing and distribution .
the company operates in seven geographic regions : united states china europe japan korea southeast asia and taiwan .
for geographical reporting revenue is attributed to the geographic location in which the customers ’ facilities are located while long-lived assets are attributed to the geographic locations in which the assets are located .
revenues and long-lived assets by geographic region were as follows : .
in fiscal year 2019 four customers accounted for approximately 15 % 14 % 14 % and 14 % of total revenues respectively .
in fiscal year 2018 five customers accounted for approximately 25 % 14 % 14 % 13 % and 12 % of total revenues respectively .
in fiscal year 2017 five customers accounted for approximately 23 % 16 % 12 % 11 % and 10 % of total revenues respectively .
no other customers accounted for more than 10 % of total revenues .

Question: Why did the Company's material operating segments qualify for aggregation?
Answer: due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution

Question: What are the geographic regions in which the Company operates?
Answer: United States China Europe Japan Korea Southeast Asia Taiwan

Question: How is the revenue attributed to for geographical reporting?
Answer: to the geographic location in which the customers’ facilities are located

Question: What is the percentage change in the long-lived assets in United States from 2018 to 2019?
Answer: 18.94

Question: What is the percentage change in the long-lived assets in Korea from 2018 to 2019?
Answer: 15.99

Question: What is the percentage change in the total long-lived assets from 2018 to 2019?
Answer: 17.34
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
2017
RSUs
Granted
$674
$583
$484
Vested
428
381
463
PSUs
Granted
$164
$118
$113
Vested
118
101
51
the total fair value of rsus and psus granted and vested during the years ended december 31 2019 2018 and 2017 were as follows : .
as of december 31 2019 there was $ 1 .
1 billion of unrecognized compensation cost related to non-vested rsus which will be recognized on a straight-line basis over the remaining weighted average contractual term of approximately 2 .
5 years .
in connection with vesting and release of rsus and psus the tax benefits realized by the company for the years ended december 31 2019 2018 and 2017 were $ 131 million $ 117 million and $ 180 million respectively .

Question: As of December 31, 2019, what was the unrecognized compensation cost related to non-vested RSUs?
Answer: $1.1 billion

Question: Over what duration will the unrecognized compensation cost related to non-vested RSUs be recognized?
Answer: 2.5 years

Question: What were the tax benefits realized by the company for year ended 31 December 2019?
Answer: $131 million

Question: What is the increase / (decrease) in the RSUs Granted from 2018 to 2019?
Answer: 91

Question: What is the average RSUs vested?
Answer: 424

Question: What is the percentage increase / (decrease) in PSUs granted from 2018 to 2019?
Answer: 38.98
2019
2018
2017
Employee severance and related costs
$7,169
$7,845
$724
Strategic Alternatives Evaluation (1)
1,286
—
—
Qdoba Evaluation (2)
—
2,211
2,592
Other
—
591
315
$8,455
$10,647
$3,631
restructuring costs — restructuring charges include costs resulting from the exploration of strategic alternatives -the “ strategic alternatives evaluation ” in 2019 and a plan that management initiated to reduce our general and administrative costs .
restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the qdoba brand -the “ qdoba evaluation ” which resulted in the qdoba sale .
refer to note 10 discontinued operations for information regarding the qdoba sale .
the following is a summary of the costs incurred in connection with these activities during each fiscal year - in thousands : .
-1 strategic alternative evaluation costs are primarily related to third party advisory services .
-2 qdoba evaluation consulting costs are primarily related to third party advisory services and retention compensation .

Question: What is the total costs incurred in 2019?
Answer: $8,455

Question: What are strategic alternative evaluation costs primarily related to?
Answer: Third party advisory services

Question: What are Qdoba evaluation consulting costs primarily related to?
Answer: Third party advisory services and retention compensation

Question: What is the difference in total costs incurred between 2018 and 2019?
Answer: 2192

Question: For 2018, what is the percentage of constitution of employee severance and related costs among the total cost?
Answer: 73.68

Question: What is the average total costs for 2017,2018 and 2019?
Answer: 7577.67
Year Ended March 31,
Year Ended March 31,
Year Ended March 31,
2019
2018
2017
Share options outstanding
6,209
6,230
8,681
Unvested RSUs
550
33
28
net loss per ordinary share .
the company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period .
the company has excluded other potentially dilutive shares which include outstanding options to purchase ordinary shares and unvested restricted share units -rsus from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred .
the following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended march 31 2019 2018 and 2017 as their effect would have been anti-dilutive for the periods presented -in thousands : .

Question: How is the basic and diluted net loss per ordinary share calculated?
Answer: dividing net loss by the weighted-average number of ordinary shares outstanding during the period.

Question: What was the Unvested RSUs in 2019, 2018 and 2017 respectively?
Answer: 550 33 28

Question: What was the Share options outstanding in 2019, 2018 and 2017 respectively?
Answer: 6,209 6,230 8,681

Question: What was the change in Share options outstanding from 2018 to 2019?
Answer: -21

Question: What was the average Unvested RSUs between 2017-2019?
Answer: 203.67

Question: In which year was Unvested RSUs less than 100 thousands?
Answer: 2018 2017
As of December 31,
2019
2018
2017
2016
2015
Working capital (1)
$207,599
$237,416
$306,296
$226,367
$219,219
Total assets
$545,118
$628,027
$669,094
$667,235
$632,904
Total debt (2)
$24,600
$25,600
$26,700
$27,800
$28,900
Stockholders’ equity
$380,426
$446,279
$497,911
$479,517
$480,160
balance sheet data .
-in thousands .
-1 working capital consists of current assets less current liabilities .
amounts prior to 2016 have been recast to conform to the current period ’ s presentation as a result of our adoption of accounting standards update 2015-17 balance sheet classification of deferred taxes .
see note 1 of notes to consolidated financial statements included in part ii item 8 of this report for additional information .
-2 total debt outstanding consisted of taxable revenue bonds due to the state of alabama industrial development authority .
the bonds matured on january 1 2020 and were repaid in full on january 2 2020 .
see note 12 of notes to consolidated financial statements included in part ii item 8 of this report for additional information .

Question: What does working capital consist of?
Answer: current assets less current liabilities.

Question: What does total debt outstanding consist of?
Answer: taxable revenue bonds due to the State of Alabama Industrial Development Authority.

Question: What were the total assets in 2017?
Answer: $669,094

Question: What was the change in working capital between 2018 and 2019?
Answer: -29817

Question: What was the change in total debt between 2017 and 2018?
Answer: -1100

Question: What was the percentage change in total assets between 2015 and 2016?
Answer: 5.42