FangyuLei/tatqa huggingface dataset:
September 28, 2019
As Reported
Adjustments due to Topic 606
September 28, 2019
As Adjusted - Without
Adoption of Topic 606
ASSETS
   Contract assets
$90,841
$90,841
$—
Inventories
700,938
(81,895)
782,833
LIABILITIES AND SHAREHOLDERS' EQUITY
Other accrued liabilities
$106,461
$(375)
$106,836
Retained earnings
1,178,677
9,321
1,169,356
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 : .

Question: What was the percentage change in other accrued liabilities due to adjustment from Topic 606?
Answer: 0.35
As of December 31,
2019
2019
2018(1)
2018(1)
Amount
% of total
Amount
% of total
United States
$385,302
85%
$426,321
85%
Singapore
63,556
14%
71,945
14%
Rest of world
5,034
1%
3,368
1%
Total
$453,892
100%
$501,634
100%
the determination of which country a particular sale is allocated to is based on the destination of the product shipment .
no other individual country accounted for more than 10 % of net revenue during these periods .
although a large percentage of the company ’ s products is shipped to asia and in particular china the company believes that a significant number of the systems designed by customers and incorporating the company ’ s semiconductor products are subsequently sold outside asia to europe middle east and africa or emea markets and north american markets .
long-lived assets which consists of property and equipment net leased right-of-use assets intangible assets net and goodwill by geographic area are as follows -in thousands : .
-1 amounts do not include leased right-of-use assets in the prior period due to the adoption of asc 842 under the modified retrospective method with a cumulative effect adjustment to accumulated deficit as of january 1 2019 .

Question: What was the change in the United States amount from 2018 to 2019?
Answer: -41019
Year Ended December 31, 2018
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Total revenue
$85,326
$105,704
$113,912
$109,731
$414,673
Cost of revenue (exclusive of depreciation and amortization)
36,130
33,765
35,374
55,170
160,439
Total costs and expenses
61,749
58,896
59,655
81,583
261,883
Operating profit
23,577
46,808
54,257
28,148
152,790
Total other income (expense), net
(4,973)
(4,398)
(5,170)
(4,735)
(19,276)
Income before income tax expense (benefit)
18,604
42,410
49,087
23,413
133,514
Net income
18,604
40,816
45,712
22,848
127,980
Less: Net income attributable to noncontrolling interests
18,604
35,266
33,711
16,143
103,724
Net income attributable to GreenSky, Inc.
N/A
5,550
12,001
6,705
24,256
Earnings per share of Class A common stock:
Basic
N/A
$0.10
$0.21
$0.12
$0.43
Diluted(1)
N/A
$0.09
$0.20
$0.11
$0.41
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
note 18 .
quarterly consolidated results of operations data -unaudited .
the following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended december 31 2019 .
gs holdings is our predecessor for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of gs holdings and its subsidiaries .
the amounts during the period from may 24 2018 through december 31 2018 represent those of consolidated greensky inc .
and its subsidiaries .
basic and diluted earnings per share of class a common stock is applicable only for the period from may 24 2018 through december 31 2018 which is the period following the reorganization transactions and ipo .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 for further information on our organization and see note 2 for further information on our earnings per share .
-1 year-to-date results may not agree to the sum of individual quarterly results due to rounding .

Question: What was the net total other income (expense)?
Answer: (19,276)
CONSOLIDATED
2019 $’000
2018 $’000
Consolidated income statement
Loss from continuing operations before income tax
(20,111)
(21,033)
Income tax benefit
5,949
6,734
Net loss for the year
(14,162)
(14,299)
Retained earnings at the beginning of the period
4,101
30,790
Transferred in from divested subsidiary
(8,676)
-
Net loss for the year
(14,162)
(14,299)
Dividends paid
-
(12,390)
Retained earnings at the end of the year
(18,737)
4,101
6 .
4 deed of cross guarantee .
pursuant to the iselect deed of cross guarantee - “ the deed ” and in accordance with asic class order 98 / 1418 the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 are relieved from the requirements of the corporations act 2001 relating to the preparation audit and lodgment of their financial reports .
iselect limited and the subsidiaries identified with a ‘ 2 ’ in note 6 .
2 together are referred to as the “ closed group ” .
the closed group with the exception of general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd energy watch services pty ltd and iselect international pty ltd entered into the deed on 26 june 2013 .
general brokerage services pty ltd energy watch trading pty ltd procure power pty ltd and energy watch services pty ltd entered into the deed on 1 july 2014 the date they were acquired as part of the energy watch group acquisition .
iselect international entered the deed on 8 september 2014 .
the effect of the deed is that iselect limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the closed group .
the consolidated income statement of the entities that are members of the closed group is as follows : .

Question: What is the percentage change in the income tax benefit from 2018 to 2019?
Answer: -11.66
Fiscal 2019
Purchase Consideration
Net Tangible Assets Acquired (Liabilities Assumed)
Purchased Intangible Assets
Goodwill
Duo
$2,025
$(57)
$342
$1,740
Luxtera
596
(19)
319
296
Others (three in total)
65
2
11
52
Total
$2,686
$(74)
$672
$2,088
4 .
acquisitions and divestitures .
-a acquisition summary .
we completed five acquisitions during fiscal 2019 .
a summary of the allocation of the total purchase consideration is presented as follows -in millions : .
on september 28 2018 we completed our acquisition of privately held duo security inc .
- “ duo ” a leading provider of unified access security and multi-factor authentication delivered through the cloud .
revenue from the duo acquisition has been included in our security product category .
on february 6 2019 we completed our acquisition of luxtera inc .
- “ luxtera ” a privately held semiconductor company .
revenue from the luxtera acquisition has been included in our infrastructure platforms product category .
the total purchase consideration related to our acquisitions completed during fiscal 2019 consisted of cash consideration and vested share-based awards assumed .
the total cash and cash equivalents acquired from these acquisitions was approximately $ 100 million .

Question: What was the difference in Purchased intangible assets between Luxtera and Others?
Answer: 308
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Common stock, vested at issuance and nonvested at issuance
$721
$555
Stock options
354
132
Restricted stock units
225
103
Compensation expense related to common stock awards issued under equity incentive plan
$          1,300
$            790
equity incentive plan .
our board of directors administers the plan determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients .
the stock options granted under the plan have terms of up to 10 years .
as of december 31 2019 awards for the purchase of 4236719 shares have been granted and remain outstanding -common stock options common stock and restricted stock units and 2063281 shares are reserved for future grants under the 2014 plan .
share-based compensation expenses related to stock options stock and restricted stock units issued to employees and directors are included in selling general and administrative expenses .
the following table provides a detail of share-based compensation expense -in thousands .

Question: What are the respective values of stock options in 2018 and 2019?
Answer: 132 354
Lease abandonment charges
Severance & payroll related charges
Total
Balance at March 31, 2018
$—
$—
$—
Restructuring charges
1,034
14,606
15,640
Payments
(540)
(12,642)
(13,182)
Accrual reversals
—
(875)
(875)
Balance at March 31, 2019
$494
$1,089
$1,583
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 $ 14765 .
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 $ 2632 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 ’ s 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 .

Question: What is the ending balance at March 31, 2019 for Lease abandonment charges and Severance & payroll related charges respectively?
Answer: $494 $1,089
2019
2018
Number
Number
Outstanding at 1 April
35,922
44,431
Dividend shares awarded
–
788
Forfeited
–
(7,950)
Exercised
(30,506)
(1,347)
Outstanding at 31 March
5,416
35,922
Vested and outstanding at 31 March
5,416
–
irish sip .
the weighted average market value per ordinary share for irish sip options exercised in 2019 was 350 .
0p -2018 : 387 .
5p .
the sip shares outstanding at 31 march 2018 have fully vested -2018 : had a weighted average remaining vesting period of 0 .
1 years .
options exercised prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules .

Question: What was the percentage change in the amount Outstanding at 1 April in 2019 from 2018?
Answer: -19.15
2019
2018
Assets
Prepaid expenses and other
$ 3,481
$ 2,921
Other assets - net
2,016
2,193
Total
$ 5,497
$ 5,114
deferred contract costs are classified as current or non-current within prepaid expenses and other and other assets – 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 $ 3757 and $ 2740 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 .

Question: What is the Prepaid expenses and other for 2019?
Answer: $ 3,481
(in millions of €)
2019
2018
Net income
5,648
6,120
Less: Other interest expenses / income, net 1
(529)
(482)
Plus: SFS Other interest expenses / income
763
721
Plus: Net interest expenses related to provisions for pensions and similar
obligations
148
164
Less: Interest adjustments
(discontinued operations)
–
–
Less: Taxes on interest adjustments
(tax rate (flat) 30%)
(115)
(121)
(I) Income before interest after tax
5,916
6,401
(II) Average capital employed
53,459
50,715
(I) / (II) ROCE
11.1 %
12.6 %
a .
2 .
6 calculation of return on capital employed .
for purposes of calculating roce in interim periods income before interest after tax is annualized .
average capital employed is determined using the average of the respective balances as of the quarterly reporting dates for the periods under review .
[ 1 ] item other interest expenses / income net primarily consists of interest relating to corporate debt and related hedging activities as well as interest income on corporate assets .

Question: What is the increase / (decrease) in Average capital employed from 2018 to 2019?
Answer: 2744
2019
2018
Net earnings
3,253
2,973
Severance, acquisition and other costs
114
136
Depreciation
3,496
3,145
Amortization
902
869
Finance costs
Interest expense
1,132
1,000
Interest on post-employment benefit obligations
63
69
Other expense
13
348
Income taxes
1,133
995
Adjusted EBITDA
10,106
9,535
BCE operating revenues
23,964
23,468
Adjusted EBITDA margin
42.2%
40.6%
adjusted ebitda and adjusted ebitda margin .
the terms adjusted ebitda and adjusted ebitda margin do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define adjusted ebitda as operating revenues less operating costs as shown in bce ’ s consolidated income statements .
adjusted ebitda for bce ’ s segments is the same as segment profit as reported in note 3 segmented information in bce ’ s 2019 consolidated financial statements .
we define adjusted ebitda margin as adjusted ebitda divided by operating revenues .
we use adjusted ebitda and adjusted ebitda margin to evaluate the performance of our businesses as they reflect their ongoing profitability .
we believe that certain investors and analysts use adjusted ebitda to measure a company ’ s ability to service debt and to meet other payment obligations or as a common measurement to value companies in the telecommunications industry .
we believe that certain investors and analysts also use adjusted ebitda and adjusted ebitda margin to evaluate the performance of our businesses .
adjusted ebitda is also one component in the determination of short-term incentive compensation for all management employees .
adjusted ebitda and adjusted ebitda margin have no directly comparable ifrs financial measure .
alternatively the following table provides a reconciliation of net earnings to adjusted ebitda .

Question: What is the total net earnings in 2018 and 2019?
Answer: 6226
2019
2018
£m
£m
Amounts owed by Group undertakings
414.7
439.9
Deferred tax asset
1.2
0.8
Total
415.9
440.7
4 .
debtors .
amounts owed by group undertakings are non-interest-bearing unsecured and have no fixed date of repayment .

Question: What was the total amount owed to debtors by the Group in 2019?
Answer: 415.9
Consolidated
2019
2018
Change
Product Revenue
US$’000
US$’000
%
Altium Designer software licenses
62,377
51,309
22%
Altium Designer subscriptions
58,468
51,522
13%
Octopart search advertising
17,940
11,968
50%
TASKING software licenses
12,293
8,526
44%
TASKING maintenance
5,741
4,709
22%
Altium Nexus
6,635
4,848
37%
Service revenue
3,655
4,833
(25%)
Other
4,710
2,461
91%
Total Product Revenue
171,819
140,176
23%
net profit after tax .
net profit after tax increased by 41 .
1 % to us $ 52 .
9 million from us $ 37 .
5 million in the previous year .
the effective tax rate for the year was 8 % -2018 : 6 % .
this reflects the tax utilisation of the deferred tax asset recognised as a result of both temporary differences arising on relocation of altium ’ s core business assets to the usa .
altium will continue to utilize the tax benefits and re-evaluate the valuation of the deferred tax asset on an annual basis .
for more details on revenue refer to note 3 of the annual report .

Question: What are the years included in the table?
Answer: 2019 2018
December 31,
December 31,
Useful Lives
2019
2018
Computer and office equipment
3 - 5 years
$143,942
$129,359
Leasehold improvements lease
Lesser of useful life of improvement or remaining life of lease
33,346
32,096
Furniture and fixtures
7 years
12,980
12,500
Building and improvements
7 - 30 years
14,553
14,381
Land
Non-depreciable
1,785
1,785
Property and equipment, gross
206,606
190,121
Less: accumulated depreciation
(136,226 )
(117,392 )
Property and equipment, net
$ 70,380
$ 72,729
property and equipment .
property and equipment are stated at cost .
depreciation of these assets is generally computed using the straight-line method over their estimated useful lives based on asset class .
as of december 31 2019 and 2018 net property and equipment consisted of the following -in thousands : .

Question: What was the change in cost of furniture and fixtures between 2018 and 2019?
Answer: 480
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Revenue:
Royalty and license fees
$81,943
$186,425
$205,809
Total revenue
81,943
186,425
205,809
Operating expenses:
Research, development and other related costs
28,732
27,514
30,039
Litigation
3,471
26,099
36,209
Amortization
11,871
19,906
21,590
Total operating expenses (1)
44,074
73,519
87,838
Total operating income
$37,869
$112,906
$117,971
semiconductor and ip licensing segment .
-1 excludes operating expenses which are not allocated on a segment basis .
semiconductor and ip licensing segment revenue for the year ended december 31 2019 was $ 81 .
9 million as compared to $ 186 .
4 million for the year ended december 31 2018 a decrease of $ 104 .
5 million .
the decrease in revenue was due principally to revenue recorded in 2018 related to the samsung settlement and license agreement executed in december 2018 partially offset by a one-time payment from a new license agreement signed in december 2019 .

Question: What was the revenue change between 2018 and 2019?
Answer: $104.5 million
December 31, 2019
December 31, 2018 (1)
Accounts receivable
$80.5
$92.6
Prepaids and other current assets
8.3
7.7
Notes receivable and other non-current assets
21.3
22.2
Unearned revenue (2)
35.0
35.0
Other non-current liabilities (3)
79.0
54.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
information about receivables contract assets and contract liabilities from contracts with tenants is as follows : .
-1 prior-period amounts adjusted with the adoption of the new lease accounting guidance as applicable .
-2 excludes $ 56 .
7 million and $ 55 .
0 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
-3 excludes $ 300 .
2 million and $ 313 .
6 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
the company records unearned revenue when payments are received from tenants in advance of the completion of the company ’ s performance obligations .
long-term unearned revenue is included in other non-current liabilities .
during the year ended december 31 2019 the company recognized $ 62 .
2 million of revenue that was included in the unearned revenue balance as of december 31 2018 .
during the year ended december 31 2018 the company recognized $ 44 .
4 million of revenue that was included in the unearned revenue balance as of january 1 2018 .
the company also recognized revenues of $ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .

Question: What does unearned revenue exclude?
Answer: $56.7 million and $55.0 million of capital contributions related to DAS networks as of December 31, 2019 and 2018, respectively.
Group
31 March
31 March
1 April
2019
2018
2017
S$ Mil
S$ Mil
S$ Mil
Unamortised deferred gain
446.3
452.7
1,616.5
Reclassification from ‘Associates’ (see Note 23)
(50.5)
(74.9)
(265.0)
Net deferred gain
395.8
377.8
1,351.5
Classified as –
Current
20.8
20.1
68.8
Non-current
375.0
357.7
1,282.7
395.8
377.8
1,351.5
31 .
net deferred gain -cont ’ d .
netlink trust - “ nlt ” is a business trust established as part of the info-communications media development authority of singapore ’ s effective open access requirements under singapore ’ s next generation nationwide broadband network .
in prior years singtel had sold certain infrastructure assets namely ducts manholes and exchange buildings - “ assets ” to nlt .
at the consolidated level the gain on disposal of assets recognised by singtel is deferred in the group ’ s statement of financial position and amortised over the useful lives of the assets .
the unamortised deferred gain is released to the group ’ s income statement when nlt is partially or fully sold based on the proportionate equity interest disposed .
singtel sold its 100 % interest in nlt to netlink nbn trust -the “ trust ” in july 2017 for cash as well as a 24 .
8 % interest in the trust .
net deferred gains of s $ 1 .
10 billion were correspondingly released to the group ’ s income statement in the previous financial year upon this sale .
following the divestment singtel ceased to own units in nlt but continues to have an interest of 24 .
8 % in the trust which owns all the units in nlt .
singtel sold its 100 % interest in nlt to netlink nbn trust -the “ trust ” in july 2017 for cash as well as a 24 .
8 % interest in the trust .
net deferred gains of s $ 1 .
10 billion were correspondingly released to the group ’ s income statement in the previous financial year upon this sale .
following the divestment singtel ceased to own units in nlt but continues to have an interest of 24 .
8 % in the trust which owns all the units in nlt .

Question: Why does this net deferred gain balance exist?
Answer: gain on disposal of Assets recognised by Singtel is deferred in the Group’s statement of financial position and amortised over the useful lives of the Assets