FangyuLei/tatqa huggingface dataset:
2017
2018
2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Employees’ compensation – Cash
$1,032,324
$1,400,835
$1,132,952
Directors’ compensation
11,452
7,624
10,259
the company recognizes the employees and directors ’ compensation in the profit or loss during the periods when earned for the years ended december 31 2017 2018 and 2019 .
the board of directors estimates the amount by taking into consideration the articles of incorporation government regulations and industry averages .
if the board of directors resolves to distribute employee compensation through stock the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the board of directors meeting .
if the board of directors subsequently modifies the estimates significantly the company will recognize the change as an adjustment in the profit or loss in the subsequent period .
the distributions of employees and directors ’ compensation for 2017 and 2018 were reported to the stockholders ’ meeting on june 12 2018 and june 12 2019 respectively while the distributions of employees and directors ’ compensation for 2019 were approved through the board of directors meeting on february 26 2020 .
the details of distribution are as follows : .
the aforementioned employees and directors ’ compensation for 2017 and 2018 reported during the stockholders ’ meeting were consistent with the resolutions of the board of directors meeting held on march 7 2018 and march 6 2019 respectively .
information relevant to the aforementioned employees and directors ’ compensation can be obtained from the “ market observation post system ” on the website of the twse .

Question: How does the the Board of Directors estimates the compensation amount?
Answer: The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
2019
2018
€m
€m
Included within current assets:
Short-term investments:
Bonds and debt securities3
4,690
4,690
Managed investment funds4
6,405
3,891
11,095
6,870
Other investments5
1,917
1,925
13,012
8,795
current other investments comprise the following : .
the group invests surplus cash positions across a portfolio of short-term investments to manage liquidity and credit risk whilst achieving suitable returns .
these assets do not meet the definition of cash and cash equivalents but are included in the group ’ s net debt based on their liquidity .
bonds and debt securities includes € 955 million -2018 : € 862 million of highly liquid german and € 941 million -2018 : € nil japanese government securities ; € 1115 million -2018 : € 1112 million of uk government bonds and € 1184 million -2018 : 830 million of other assets both paid as collateral on derivative financial instruments6 .
managed investment funds include € 5513 million -2018 : € 3087 million in managed investment funds with liquidity of up to 90 days and € 892 million -2018 : € 804 million invested in a fund whose underlying securities are supply chain receivables from a diverse range of corporate organisations of which vodafone is a minority constituent .
other investments are excluded from net debt based on their liquidity and primarily consist of restricted debt securities including amounts held in qualifying assets by group insurance companies to meet regulatory requirements .
3 € 1184 million -2018 : € 830 million is measured at amortised cost and remaining items are measured at fair value .
for € 3011 million -2018 : € 1974 million the valuation basis is level 1 classification which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets for identical assets or liabilities .
the remaining balance is level 2 classification .
4 items measured at fair value and the valuation basis is level 2 classification .
5 € 1097 million -2018 : € 487 million is measured at fair value and the valuation basis is level 1 .
the remaining items are measured at amortised cost and the carrying amount approximates fair value .

Question: What percentage of 2019 Bonds and debt securities is the 2019 Japanese government securities?
Answer: 20.06
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Cost of sales—product
$90
$94
$85
Cost of sales—service
130
133
134
Share-based compensation expense in cost of sales .
220
227
219
Research and development .
540
538
529
Sales and marketing
519
555
542
General and administrative
250
246
236
Restructuring and other charges
62
33
3
Share-based compensation expense in operating expenses
1,371
1,372
1,310
Total share-based compensation expense
$1,591
$1,599
$1,529
Income tax benefit for share-based compensation .
$542
$558
$451
-c summary of share-based compensation expense .
share-based compensation expense consists primarily of expenses for stock options stock purchase rights restricted stock and rsus granted to employees .
the following table summarizes share-based compensation expense -in millions : .
as of july 27 2019 the total compensation cost related to unvested share-based awards not yet recognized was $ 3 .
3 billion which is expected to be recognized over approximately 2 .
8 years on a weighted-average basis .

Question: What was the percentage change in Total share-based compensation expense between 2018 and 2019?
Answer: -0.5
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 income tax benefit in 2019?
Answer: 5,949
($ in millions)
At December 31, 2019:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,077
$3,836
$13,592
$23,504
Unearned income
(509)
(4)
(570)
(1,083)
Recorded investment
$5,567
$3,831
$13,022
$22,421
Allowance for credit losses
(72)
(11)
(138)
(221)
Unguaranteed residual value
652
—
—
652
Guaranteed residual value
53
—
—
53
Total financing receivables, net
$6,199
$3,820
$12,884
$22,904
Current portion
$2,334
$3,820
$ 8,037
$14,192
Noncurrent portion
$3,865
$      —
$ 4,847
$ 8,712
financing receivables primarily consist of client loan and installment payment receivables -loans investment in sales-type and direct financing leases and commercial financing receivables .
client loan and installment payment receivables -loans are provided primarily to clients to finance the purchase of hardware software and services .
payment terms on these financing arrangements are generally for terms up to seven years .
client loans and installment payment financing contracts are priced independently at competitive market rates .
investment in sales-type and direct financing leases relates principally to the company ’ s systems products and are for terms ranging generally from two to six years .
commercial financing receivables relate primarily to inventory and accounts receivable financing for dealers and remarketers of ibm and oem products .
payment terms for inventory and accounts receivable financing generally range from 30 to 90 days .

Question: What is the average of Total financing receivables, net?
Answer: 7634.33
December 31,
December 31,
2019
2018
Term loan, face value(1)
$393,000
$397,000
Unamortized debt discount (2)
(3,115)
(3,728)
Unamortized debt issuance costs(2)
(5,388)
(6,450)
Term loan
$384,497
$386,822
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
key details of the term loan are as follows : .
-1 the principal balance of the term loan is scheduled to be repaid on a quarterly basis at an amortization rate of 0 .
25 % per quarter through december 31 2024 with the balance due at maturity .
for each of the next five years principal repayments on the term loan are expected to be $ 4000 .
-2 for the years ended december 31 2019 and 2018 debt discount of $ 613 and $ 593 respectively and debt issuance costs of $ 1062 and $ 1091 respectively were amortized into interest expense in the consolidated statements of operations .
giving effect to the amortization of debt discount and debt issuance costs on the term loan the effective interest rates were 5 .
95 % and 5 .
99 % during the years ended december 31 2019 and 2018 respectively .

Question: Which years does the table provide information for Key details of the term loan?
Answer: 2019 2018
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
Cash and cash equivalents
$119,629
$146,061
$96,329
Accounts receivable, net
76,373
49,510
40,634
Working capital
167,879
152,793
119,433
liquidity and capital resources .
working capital .
the following table summarizes our cash and cash equivalents accounts receivable net and working capital for the periods indicated -in thousands : .
we define working capital as current assets minus current liabilities .
our cash and cash equivalents as of december 31 2019 are available for working capital purposes .
we do not enter into investments for trading purposes and our investment policy is to invest any excess cash in short term highly liquid investments that limit the risk of principal loss ; therefore our cash and cash equivalents are held in demand deposit accounts that generate very low returns .

Question: How did the company define working capital?
Answer: current assets minus current liabilities.
30 June 2019
30 June 2018
$'000
$'000
Total segment profit before tax
62,583
61,449
Employee benefits expense (non-facility staff)
(23,036)
(20,752)
Interest revenue
8,220
5,778
Distributions from investments
1,344
3,191
Other income
3,034
284
Finance costs
(45,612)
(25,452)
Head office depreciation
(2,079)
(1,909)
Overheads and other expenses
(20,527)
(11,698)
Profit/(loss) before tax
(16,073)
10,891
1 segment performance -continued .
-c other segment information .
-i profit / -loss before tax .
management assesses the performance of the operating segments based on a measure of ebitda .
interest income and expenditure are not allocated to segments as this type of activity is driven by the central treasury function which manages the cash position of the group .
on adoption of aasb 16 from 1 july 2018 associated lease interest is allocated to the respective segments as a finance charge .

Question: What was the total expenses in FY2019?
Answer: 91254
Date Declared
Record Date
Dividend per Share
Total Amount
Payment Date
(in millions)
November 21, 2019
12/2/2019
$0.250
$273
12/13/2019
August 22, 2019
9/2/2019
0.250
273
9/13/2019
May 23, 2019
6/3/2019
0.250
274
6/14/2019
March 1, 2019
3/12/2019
0.250
273
3/22/2019
November 14, 2018
11/26/2018
0.540
586
12/7/2018
August 21, 2018
8/31/2018
0.540
584
9/14/2018
May 23, 2018
6/4/2018
0.540
588
6/15/2018
February 21, 2018
3/5/2018
0.540
586
3/16/2018
-23 dividends .
our board of directors declared the following dividends payable in 2019 and 2018 : .
the declaration of dividends is solely at the discretion of our board of directors which may change or terminate our dividend practice at any time for any reason without prior notice .
on february 27 2020 our board of directors declared a quarterly cash dividend of $ 0 .
25 per share .

Question: What was the per share value of dividends declared on February 27, 2020?
Answer: quarterly cash dividend of $0.25 per share
As at December 31, 2018
FVTPL
Amortised cost
Total
Fair Value
Fair Value hierarchy
Cash and cash equivalents
$ -
$768,433
$768,433
$768,433
Level 1
Trade and other receivables
-
45,631
45,631
45,631
(3)
Other current financial assets (1)
18,632
147
18,779
18,779
Level 1, Level 2
Other long-term financial assets (1)
33,796
21,959
55,755
55,755
Level 1, Level 2
Trade and other payables
-
(30,659)
(30,659)
(30,659)
(3)
Other current financial liabilities
(6)
(26,380)
(26,386)
(29,131)
Level 2
Other long-term financial liabilities
(5,627)
(48,894)
(54,521)
(54,733)
Level 2
Indebtedness (2)
-
(3,853,883)
(3,853,883)
(3,709,695)
Level 2
$46,795
$(3,123,646)
$(3,076,851)
$(2,935,620)
28 .
financial instruments -cont .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-3 trade and other receivables and trade and other payables approximate fair value due to the short-term maturity of these instruments .

Question: What are the financial instruments that do not have a fair value hierarchy classification?
Answer: Trade and other receivables Trade and other payables
As of December 31,
As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
significant components of our deferred tax assets and liabilities are as follows : .

Question: What was the percentage change in the Gross deferred tax assets between 2018 and 2019?
Answer: 9.93
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
2016
2015
Consolidated Statements of Operations Data:                    
Net revenues
$995,789
$983,142 (2)
$607,084
$519,834
$552,940
Operating income (loss) (1)
$(14,726)
$(38,210)
$6,040
$(30,029)
$(62,994)
Net loss
$(25,853)
$(46,792)
$(1,744)
$(36,363)
$(71,643)
Net loss per share – basic
$(0.22)
$(0.41)
$(0.02)
$(0.35)
$(0.72)
Net loss per share – diluted
$(0.22)
$(0.41)
$(0.02)
$(0.35)
$(0.72)
Shares used in per share calculation – basic
117,954
114,221
108,273
103,074
99,000
Shares used in per share calculation – diluted
117,954
114,221
108,273
103,074
99,000
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 ’ s 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 “ management ’ s discussion and analysis of financial condition and results of operations .
” historical results may not be indicative of future results .
-1 operating income -loss include the following operating expenses -in thousands : .
-2 the 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 .

Question: Which years does the table provide information for the company's audited financial statements?
Answer: 2019 2018 2017 2016 2015
As of December 31,
As of December 31,
2019
2018
Accounts receivable
$69,767
$41,818
Allowance for doubtful accounts
(1,125)
(711)
Net accounts receivable
$68,642
$41,107
-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 .

Question: How much was the Bad debt expense for the years ended December 31, 2019?
Answer: $0.7 million
2019
2018
Deferred tax assets:
Stock-based compensation
$2,646
$3,067
Net operating loss carryforwards
9,419
8,568
Research credit carryforwards
5,570
3,890
Intangibles
58
—
Other, net
90
354
Total deferred assets
17,783
15,879
Deferred tax liabilities:
Intangibles
—
(181)
Foreign deferred liabilities
(5,811)
(8,032)
Net deferred tax asset
11,972
7,666
Valuation allowance for net deferred tax assets
(931)
(472)
Net deferred tax asset
$11,041
$7,194
deferred income tax assets and liabilities .
significant components of the company ’ s net deferred tax assets and liabilities as of september 30 2019 and 2018 are as follows-amounts shown in thousands : .
the net change in the total valuation allowance for the fiscal years ended september 30 2019 and 2018 was an increase of $ 0 .
5 million and an increase of $ 0 .
4 million respectively .
in assessing the realizability of deferred tax assets the company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized .
the ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible .
the company considers projected future taxable income and planning strategies in making this assessment .
based on the level of historical operating results and the projections for future taxable income the company has determined that it is more likely than not that the deferred tax assets may be realized for all deferred tax assets with the exception of the net foreign deferred tax assets at mitek systems b .
v .
as of september 30 2019 the company has available net operating loss carryforwards of $ 29 .
5 million for federal income tax purposes of which $ 2 .
1 million were generated in the fiscal year ended september 30 2019 and can be carried forward indefinitely under the tax cuts and jobs act .
the remaining federal net operating loss of $ 27 .
4 million which were generated prior to the fiscal year ended september 30 2019 will start to expire in2032 if not utilized .
the net operating losses for state purposes are $ 29 .
4 million and will begin to expire in2028 .
as of september 30 2019 the company has available federal research and development credit carryforwards net of reserves of $ 2 .
8 million .
the federal research and development credits will start to expire in2027 .
as of september 30 2019 the company has available california research and development credit carryforwards net of reserves of $ 2 .
4 million which do not expire .
sections 382 and 383 of the internal revenue code of 1986 as amended -the “ irc ” limit the utilization of tax attribute carryforwards that arise prior to certain cumulative changes in a corporation ’ s ownership .
the company has completed an irc section 382 / 383 analysis through march 31 2017 and any identified ownership changes had no impact to the utilization of tax attribute carryforwards .
any future ownership changes may have an impact on the utilization of the tax attribute carryforwards .

Question: What is the average of total deferred assets from 2018 to 2019?
Answer: 16831
€ thousands
Vested on 12/31/2019
Vested on 12/31/2018
Christian Klein (Co-CEO from 10/11/2019)
8.2
4.1
Adaire Fox-Martin
11.8
7.3
Michael Kleinemeier
20.0
14.8
Bernd Leukert (until 3/31/2019)
34.7
24.6
Bill McDermott (CEO until 10/10/2019, Executive Board Member until 11/15/2019)1)
90.8
105.1
Luka Mucic
27.6
23.2
Jürgen Müller (from 1/1/2019)
4.8
-
Stefan Ries
16.8
12.6
Thomas Saueressig (from 11/1/2019)
0.2
-
the table below shows the annual pension entitlement earned during the executive board membership of each member of the executive board on reaching the scheduled retirement age of 62 based on entitlements from sap under performance-based and salary-linked plans .
annual pension entitlement .
1 the rights shown here for bill mcdermott refer solely to rights under the pension plan for sap america .
these are vested entitlements .
to the extent that members continue to serve on the executive board and that therefore more contributions are made for them in the future pensions actually payable at the scheduled retirement age will be higher than the amounts shown in the table .

Question: What do the rights for Bill McDermott refer to? 
Answer: refer solely to rights under the pension plan for SAP America.
2019
2018
Number
Number
Customer operations
370
380
Product and technology
317
312
Corporate
115
130
Total
802
822
7 .
employee numbers and costs .
the average monthly number of employees -including executive directors but excluding third-party contractors employed by the group was as follows : .

Question: What was the percentage change in Corporate in 2019 from 2018?
Answer: -11.54