FangyuLei/tatqa huggingface dataset:
Fair Value of
Gross National Amount
Current Assets(1)
Current Liabilities(2)
As of August 29, 2019
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$146
$1
$—
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,871
1
(9)
Convertible notes settlement obligation(3)
—
(179)
1
(188)
$2
$(188)
As of August 30, 2018
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$538
$—
$(13)
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,919
14
(10)
Convertible notes settlement obligation(3)
—
(167)
14
(177)
$14
$(190)
derivative instruments .
derivative instruments with hedge accounting designation .
we utilize currency forward contracts that generally mature within 12 months to hedge our exposure to changes in currency exchange rates .
currency forward contracts are measured at fair value based on market-based observable inputs including currency exchange spot and forward rates interest rates and credit-risk spreads -level 2 .
we do not use derivative instruments for speculative purposes .
cash flow hedges : we utilize cash flow hedges for our exposure from changes in currency exchange rates for certain capital expenditures .
we recognized losses of $ 3 million and $ 17 million and gains of $ 15 million for 2019 2018 and 2017 respectively in accumulated other comprehensive income from the effective portion of cash flow hedges .
neither the amount excluded from hedge effectiveness nor the reclassifications from accumulated other comprehensive income to earnings were material in 2019 2018 or 2017 .
the amounts from cash flow hedges included in accumulated other comprehensive income that are expected to be reclassified into earnings in the next 12 months were also not material .
-1 included in receivables – other .
-2 included in accounts payable and accrued expenses – other for forward contracts and in current debt for convertible notes settlement obligations .
-3 notional amounts of convertible notes settlement obligations as of august 29 2019 and august 30 2018 were 4 million and 3 million shares of our common stock respectively .

Question: What was the cash flow currency hedges as of August 29, 2019?
Answer: $146
2019
2018
Cash flows from operating activities
7,958
7,384
Capital expenditures
(3,988)
(3,971)
Cash dividends paid on preferred shares
(147)
(149)
Cash dividends paid by subsidiaries to NCI
(65)
(16)
Acquisition and other costs paid
60
79
Voluntary DB pension plan contribution
–
240
Free cash flow
3,818
3,567
free cash flow and dividend payout ratio .
the terms free cash flow and dividend payout ratio do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define free cash flow as cash flows from operating activities excluding acquisition and other costs paid -which include significant litigation costs and voluntary pension funding less capital expenditures preferred share dividends and dividends paid by subsidiaries to nci .
we exclude acquisition and other costs paid and voluntary pension funding because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
we consider free cash flow to be an important indicator of the financial strength and performance of our businesses because it shows how much cash is available to pay dividends on common shares repay debt and reinvest in our company .
we believe that certain investors and analysts use free cash flow to value a business and its underlying assets and to evaluate the financial strength and performance of our businesses .
the most comparable ifrs financial measure is cash flows from operating activities .
we define dividend payout ratio as dividends paid on common shares divided by free cash flow .
we consider dividend payout ratio to be an important indicator of the financial strength and performance of our businesses because it shows the sustainability of the company ’ s dividend payments .
the following table is a reconciliation of cash flows from operating activities to free cash flow on a consolidated basis .

Question: Why is free cash flow considered an important indicator of the financial strength and performance of BCE's businesses?
Answer: because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company
December 31, 2019
December 31, 2018
Allowance for doubtful accounts, beginning balance
$319
$983
Increase (decrease) of provision
(72)
(26)
Write-offs
(195)
(638)
Allowance for doubtful accounts, ending balance
$52
$319
6 .
other balance sheet account details .
allowance for doubtful accounts .
the following table presents the changes in the allowance for doubtful accounts -in thousands : .

Question: What is the allowance for doubtful accounts as at December 31, 2018?
Answer: $319
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Impairment, restructuring charges and other related closure costs
$(5)
$(21)
$(45)
in 2019 we recorded $ 5 million of impairment restructuring charges and other related closure costs mainly consisting of impairment of equipment and licenses dedicated exclusively to certain development projects that were cancelled while no alternative future use was identified internally .
in 2018 we recorded $ 21 million of impairment restructuring charges and other related closure costs consisting of : -i $ 19 million related to the set-top box restructuring plan and -ii $ 2 million of impairment of acquired technologies for which it was determined that they had no future alternative use .
in 2017 we recorded $ 45 million of impairment restructuring charges and other related closure costs primarily consisting of : -i $ 34 million of net restructuring charges related to the set-top box restructuring plan ; -ii $ 13 million of restructuring charges related to the restructuring plan in bouskoura morocco ; .
-iii $ 3 million charge relating to the update of the existing unused lease provision and -iv $ 5 million income for the reversal of provisions related to previously announced restructuring plans mainly the embedded processing solutions business restructuring plan for which accrued provisions were not fully used at completion of the plan .

Question: What is the increase/ (decrease) in Impairment, restructuring charges and other related closure costs from 2017 to 2019?
Answer: -40
Fiscal Year Ended April 27, 2019
(Dollars in Millions)
As Reported
Adjustments
Balance Under ASC 605
Net Sales
$1,000.3
$(24.2)
$1,024.5
Cost of Products Sold
$734.5
$(24.2)
$758.7
Total Inventories
$116.7
$(0.5)
$117.2
Contract Assets
$0.8
$0.8
$—
Contract Liabilities
$0.3
$0.3
$—
Retained Earnings
$545.2
$0.1
$545.1
2 .
revenue .
the company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace appliance automotive commercial vehicle construction consumer and industrial equipment communications -including information processing and storage networking equipment and wireless and terrestrial voice / data systems medical rail and other transportation industries .
on april 29 2018 the company adopted asc 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date .
upon adoption the company recognized a $ 0 .
1 million increase to opening retained earnings .
this adjustment was a result of modifying the methode electronics inc .
and subsidiaries notes to consolidated financial statements f-14 company ' s revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers .
the overall impact to the company ' s financial statements was immaterial .
the company has modified its controls to address the risks present under asc 606 .
as the company has adopted asc 606 using the modified retrospective approach prior periods have not been restated and as such they are presented under asc 605 .
the impact of the changes in accounting policy on fiscal 2019 is provided below .

Question: What percentage of net sales was retained earnings as reported?
Answer: 54.5
2019
2019
2018
2017
(in thousands)
Shares
Amount
Shares
Amount
Shares
Amount
January 1,
$6,620
$34,892
$39,385
Authorizations (1)
$60,000
$27,003
$ -
Repurchases
(333)
$(21,136)
(1,001)
$(55,275)
(99)
$(4,493)
December 31,
$45,484
$6,620
$34,892
stock repurchases .
-1 on march 15 2019 the company announced that the board of directors extended the expiration date of the current stock repurchase program to june 30 2020 and increased the amount of common stock the company is authorized to repurchase by $ 60 million .

Question: When did the company announce that the Board of Directors extended the expiration date of the current stock repurchase program?
Answer: March 15, 2019
At December 31, 2019
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
$650
$(2)
$648
2022 Notes
400
(2)
398
2026 Notes
850
(7)
843
2027 Notes
400
(5)
395
2047 Notes
400
(9)
391
Total long-term debt
$2,700
$(25)
$2,675
At December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total long-term debt
$2,700
$(29)
$2,671
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 “ interest and other expense -income net ” 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 .

Question: What were fees and discounts associated with the issuance of the company's debt instruments recorded as?
Answer: debt discount, which reduces their respective carrying values, and are amortized over their respective terms.
(In millions, except percentages and per share amounts)
2019
2018
2017
Percentage Change 2019 Versus 2018
Percentage Change 2018 Versus 2017
Operating income
$42,959
$35,058
$29,025
23%
21%
Net tax impact of transfer of intangible properties
0
0
0
*
*
Net impact of the TCJA
0
0
0
*
*
Restructuring expenses
0
0
306
*
*
Non-GAAP operating income
$42,959
$35,058
$ 29,331
23%
20%
Net income
$39,240
$16,571
$ 25,489
137%
(35)%
Net tax impact of transfer of intangible properties
(2,567)
0
0
*
*
Net tax impact of the TCJA
157
13,696
0
Restructuring expenses
0
0
243
*
*
Non-GAAP net income
$36,830
$30,267
$ 25,732
22%
18%
Diluted earnings per share
$5.06
$2.13
$ 3.25
138%
(34)%
Net tax impact of transfer of intangible properties
(0.33)
0
0
*
*
Net tax impact of the TCJA
0.02
1.75
0
*
*
Restructuring expenses
0
0
0.04
*
*
Non-GAAP diluted earnings per share
$4.75
$3.88
$ 3.29
22%
18%
* not meaningful
non-gaap financial measures .
non-gaap operating income net income and diluted eps are non-gaap financial measures which exclude the net tax impact of transfer of intangible properties the net tax impact of the tcja and restructuring expenses .
we believe these non-gaap measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business .
for comparability of reporting management considers non-gaap measures in conjunction with gaap financial results in evaluating business performance .
these non-gaap financial measures presented should not be considered a substitute for or superior to the measures of financial performance prepared in accordance with gaap .
the following table reconciles our financial results reported in accordance with gaap to non-gaap financial results : .
* not meaningful .

Question: What is the average non-GAAP net income for the 3 year period from 2017 to 2019?
Answer: 30943
Fiscal year
Fiscal year
Fiscal year
% Change
(in millions of €)
2019
2018
Actual
Comp.
Europe, C. I. S., Africa, Middle East
44,360
42,782
4%
4%
therein: Germany
12,282
11,729
5%
4 %
Americas
23,796
22,115
8%
3%
therein: U. S.
17,993
16,012
12%
6%
Asia, Australia
18,693
18,147
3%
2%
therein: China
8,405
8,102
4%
3%
Siemens
86,849
83,044
5 %
3 %
therein: emerging markets1
27,607
28,272
(2) %
(2) %
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 up in the majority of industrial businesses led by siemens healthineers .
in contrast sgre posted substantially lower revenue year-over-year in that country .

Question: What is the percentage increase in the orders for Siemens from 2019 to 2018?
Answer: 4.58
January 31, 2020
February 1, 2019
Balance, beginning of the year
$7,418
$6,660
Increase in goodwill related to business combinations
1,911
784
Other adjustment
—
(26)
Balance, end of the year
$9,329
$7,418
goodwill .
the following table summarizes the changes in the carrying amount of goodwill during the periods presented -table in millions : .

Question: What was the increase in goodwill related to business combinations in 2019?
Answer: 784
Fiscal
Fiscal
Fiscal
2019
2019
2018
2018
($ in millions)
($ in millions)
($ in millions)
($ in millions)
Transportation Solutions
$  7,821
58 %
$ 8,290
59 %
Industrial Solutions
3,954
30
3,856
28
Communications Solutions
1,673
12
1,842
13
Total
$ 13,448
100 %
$ 13,988
100 %
net sales .
the following table presents our net sales and the percentage of total net sales by segment : .

Question: What was the percentage change in Industrial Solutions in 2019 from 2018?
Answer: 2.54
Fiscal
Fiscal
2019
2018
(in millions)
(in millions)
Acquisition-related charges:
Acquisition and integration costs
$  10
$  6
Charges associated with the amortization of acquisition-related fair value adjustments
3
4
13
10
Restructuring and other charges, net
63
80
Other items
2
—
Total
$  78
$  90
operating income in the industrial solutions segment increased $ 78 million in fiscal 2019 from fiscal 2018 .
the industrial solutions segment ’ s operating income included the following : .
excluding these items operating income increased in fiscal 2019 primarily as a result of higher volume and improved manufacturing productivity .

Question: Why did operating income increase in fiscal 2019?
Answer: primarily as a result of higher volume and improved manufacturing productivity.
January 31, 2020
Operating Leases
Finance Leases
ROU assets, non-current (1)
$886
$58
Lease liabilities, current (2)
$109
$4
Lease liabilities, non-current (3)
746
55
Total lease liabilities
$855
$59
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 .

Question: How many lease liabilities for operating leases exceeded $500 million?
Answer: 1
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019(1)
2018
2017
Data entry, indexing services and other operating expenses
$8.8
$8.2
$5.1
Corporate services
3.8
4.9
9.2
Technology and corporate services
(0.1)
(1.0)
(1.7)
Total related party expenses, net
$12.5
$12.1
$12.6
consolidated statements of earnings and comprehensive earnings .
a detail of related party items included in operating expenses -net of expense reimbursements is as follows -in millions : .
-1 transactions with fnf are summarized through november 30 2019 the date after which fnf is no longer considered a related party .

Question: Which years does the table provide information for related party items included in Operating expenses (net of expense reimbursements)?
Answer: 2019 2018 2017
2019
2018
4.05% Senior Notes, due June 15, 2025
$100,000
$100,000
4.22% Senior Notes, due June 15, 2028 
50,000
50,000
Borrowings under the credit facility
95,000
—
Capital lease and other financing obligations
44,492
39,857
Unamortized deferred financing fees
(1,512)
(1,240)
Total obligations
287,980
188,617
Less: current portion 
(100,702)
(5,532)
Long-term debt and capital lease obligations, net of current portion
187,278
183,085
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 “ 2018 npa ” 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 “ 2018 notes ” 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 $ 1084 .
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 .

Question: How many years did Capital lease and other financing obligations exceed $40,000 thousand?
Answer: 1
For the Year Ended December 31, 2018
As Reported
Without Adoption of ASC 606
Impact of Adoption of ASC 606
Revenue
$70,965
$68,845
$(2,120)
Cost of goods sold
58,701
57,471
(1,230)
Gross profit
12,264
11,374
(890)
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 ’ s 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 ’ s condensed consolidated statement of operations for the year ended december 31 2018 and the consolidated balance sheet as of december 31 2018 : .

Question: What is the gross profit ratio for the year ended December 31, 2018?
Answer: 0.17
December 31,
December 31,
2019
2018
Payroll and incentive compensation
$ 3,009
$ 1,937
Current portion of operating lease liabilities     –
285
-
Real estate taxes
398
398
Other
395
442
Total accrued expenses
$ 4,087
$ 2,777
note 6 – accrued expenses .
accrued expenses consisted of the following : .

Question: What is the percentage change in the total accrued expenses from 2018 to 2019?
Answer: 47.17