FangyuLei/tatqa huggingface dataset:
,
As of December 31,
As of December 31,
2019
2018
Deferred tax assets:
Allowance for sales returns and price protection
$19
$25
Accrued expenses
28
26
Deferred revenue
119
136
Tax attributes carryforwards
93
81
Share-based compensation
54
69
Intangibles
1,289
43
U.S. deferred taxes on foreign earnings
—
318
Capitalized software development expenses
67
—
Other
109
28
Deferred tax assets
1,778
726
Valuation allowance
(181)
(61)
Deferred tax assets, net of valuation allowance
1,597
665
Deferred tax liabilities:
Intangibles
(142)
(140)
Capitalized software development expenses
—
(57)
U.S. deferred taxes on foreign earnings
(594)
—
Other
(73)
(26)
Deferred tax liabilities
(809)
(223)
Net deferred tax assets
$788
$442
deferred income taxes reflect the net tax effects of temporary differences between the amounts of assets and liabilities for accounting purposes and the amounts used for income tax purposes .
the components of the net deferred tax assets -liabilities are as follows -amounts in millions : .
as of december 31 2019 we had gross tax credit carryforwards of $ 191 million for state purposes .
the tax credit carryforwards are included in deferred tax assets net of unrealized tax benefits that would apply upon the realization of uncertain tax positions .
in addition we had foreign nol carryforwards of $ 32 million at december 31 2019 attributed mainly to losses in france which can be carried forward indefinitely .
we evaluate deferred tax assets each period for recoverability .
we record a valuation allowance for assets that do not meet the threshold of “ more likely than not ” to be realized in the future .
to make that determination we evaluate the likelihood of realization based on the weight of all positive and negative evidence available .
as a result of the closing agreement we received in 2018 we determined at that time that our remaining california research and development credit carryforwards - “ ca r & d credit ” no longer met the threshold of more likely than not to be realized in the future .
as such consistent with our position at december 31 2018 we have established a full valuation allowance against our ca r & d credit .
for the year ended december 31 2019 the valuation allowance related to our ca r & d credit is $ 71 million .
we will reassess this determination quarterly and record a tax benefit if and when future evidence allows for a partial or full release of this valuation allowance .
as of december 31 2017 we no longer consider the available cash balances related to undistributed earnings held outside of the u .
s .
by our foreign subsidiaries to be indefinitely reinvested .

Question: What was the percentage change in intangibles between 2018 and 2019?
Answer: 2897.67
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Net loss
$(17,819)
$(27,617)
$(10,751)
Other comprehensive loss, net of tax:
Unrealized gain (loss) on marketable securities
395
(21)
(78)
Comprehensive loss
$(17,424)
$(27,638)
$(10,829)
a10 networks inc .
consolidated statements of comprehensive loss .
-in thousands .

Question: What is the company's total unrealized gain on marketable securities between 2017 to 2019?
Answer: 296
2019
2018
Amount
% of Revenues
Amount
% of Revenues
Comcast
$ 229
23%
$221
25%
Charter
195
20%
179
20%
description of business .
key clients .
we work with the leading communication service providers located around the world .
a partial list of our key clients as of december 31 2019 is included below : .
clients that represented 10 % or more of our revenues for 2019 and 2018 were as follows -in millions except percentages : .
see the significant client relationships section of our management ’ s discussion and analysis - “ md & a ” for additional information regarding our business relationships with these key clients .
research and development .
our clients around the world are facing competition from new entrants and at the same time are deploying new services at a rapid pace and dramatically increasing the complexity of their business operations .
therefore we continue to make meaningful investments in r & d to ensure that we stay ahead of our clients ’ needs and advance our clients ’ businesses as well as our own .
we believe our value proposition is to provide solutions that help our clients ensure that each customer interaction is an opportunity to create value and deepen the business relationship .
our total r & d expenses for 2019 and 2018 were $ 128 .
0 million and $ 124 .
0 million respectively or approximately 13 % and 14 % respectively of our total revenues .
we anticipate the level of r & d investment in the near-term to be relatively consistent with that of 2019 .
there are certain inherent risks associated with significant technological innovations .
some of these risks are described in this report in our risk factors section below .

Question: How many companies individually account for 10% or more of the revenue of the company in 2019? 
Answer: 2
As of April 14, 2018
As of April 14, 2019
As of April 12, 2020
As of April 12, 2020
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Name of Beneficial Owner
Hsun Chieh Investment Co., Ltd. (1)
3.50%
3.64%
441,371,000
3.75%
Silicon Integrated Systems Corp.
2.50%
2.35%
285,380,424
2.42%
Directors and executive officers as a group
6.32%
6.67%
832,664,416
7.07%
the following table sets forth information known to us with respect to the beneficial ownership of our common shares as of -i april 12 2020 our most recent record date and -ii as of certain record dates in each of the preceding three years for -1 the stockholders known by us to beneficially own more than 2 % of our common shares and -2 all directors and executive officers as a group .
beneficial ownership is determined in accordance with sec rules .
-1 36 .
49 % owned by united microelectronics corporation as of march 31 2020 .
none of our major stockholders have different voting rights from those of our other stockholders .
to the best of our knowledge we are not directly or indirectly controlled by another corporation by any foreign government or by any other natural or legal person severally or jointly .
for information regarding our common shares held or beneficially owned by persons in the united states see “ item 9 .
the offer and listing — a .
offer and listing details — market price information for our american depositary shares ” in this annual report .

Question: Is the corporation regulated by second or third party regulator?
Answer: we are not directly or indirectly controlled by another corporation, by any foreign government or by any other natural or legal person severally or jointly.
Period 
2019
2018
2017
2016
2015
1st Quarter 
$0.04
$0.03
$0.20
$0.43
$0.22
2nd Quarter 
$0.03
$0.01
$0.20
$0.43
$0.38
3rd Quarter 
$0.01
$0.02
$0.15* 
$0.25
$0.40
4th Quarter 
$0.02
$0.01
$0.03
$0.26
$0.38
Total
$0.10
$0.07
$0.58
$1.37
$1.38
dividend policy .
our policy is to declare quarterly dividends to shareholders as decided by the board of directors .
the dividend to shareholders could be higher than the operating cash flow or the dividend to shareholders could be lower than the operating cash flow after reserves as the board of directors may from time to time determine are required taking into account contingent liabilities the terms of our borrowing agreements our other cash needs and the requirements of bermuda law .
total dividends distributed in 2019 totaled $ 14 .
3 million or $ 0 .
10 per share .
the quarterly dividend payments per share over the last 5 years have been as follows : .
* includes $ 0 .
05 per share distributed as dividend-in-kind .
the company declared a dividend of $ 0 .
07 per share in respect of the fourth quarter of 2019 which was paid to shareholders on march 16 2020 .

Question: What is the total dividends distributed in 2019?
Answer: $0.10
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Opening balance, January 1
707
636
Incremental costs of obtaining a contract and contract fulfillment costs
602
567
Amortization included in operating costs
(523)
(477)
Impairment charges included in operating costs
(3)
(19)
Ending balance, December 31
783
707
note 13 contract costs .
the table below provides a reconciliation of the contract costs balance .
contract costs are amortized over a period ranging from 12 to 84 months .

Question: What is the total incremental costs of obtaining a contract and contract fulfillment costs in 2018 and 2019?
Answer: 1169
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
(5,300)
(5,297)
(3)
(0.1%)
Bell Wireline
(6,942)
(6,946)
4
0.1%
Bell Media
(2,367)
(2,428)
61
2.5%
Inter-segment eliminations
751
738
13
1.8%
Total BCE operating costs
(13,858)
(13,933)
75
0.5%
4 .
4 operating costs .
cost of revenues includes costs of wireless devices and other equipment sold network and content costs and payments to other carriers .
labour costs -net of capitalized costs include wages salaries and related taxes and benefits post-employment benefit plans service cost and other labour costs including contractor and outsourcing costs .
other operating costs include marketing advertising and sales commission costs bad debt expense taxes other than income taxes it costs professional service fees and rent .
bce total bce operating costs declined by 0 .
5 % in 2019 compared to last year driven by reduced costs in bell media of 2 .
5 % while costs in bell wireless and bell wireline remained relatively stable year over year .
these results reflected the benefit from the adoption of ifrs 16 in 2019 .

Question: What are the Inter-segment eliminations in 2018?
Answer: 738
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For thee year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.
* recast to reflect segment changes .
* * 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the cloud & cognitive software gross profit margin decreased 0 .
9 points to 76 .
7 percent in 2019 compared to the prior year .
the gross profit margin decline was driven by the purchase price accounting impacts from the red hat acquisition .
pre-tax income of $ 7952 million decreased 10 .
5 percent compared to the prior year with a pre-tax margin decline of 4 .
4 points to 30 .
6 percent which reflects the acquisition of red hat ongoing investments in key strategic areas and lower income from ip partnership agreements .

Question: What was the average Pre tax margin in 2018 and 2019?
Answer: 32.8
(` lakh)
Name
Commission
Sitting Fees
N Chandrasekaran, Chairman@
-
3.60
Aman Mehta
315.00
4.80
V Thyagarajan*
100.00
3.00
Prof Clayton M Christensen**
75.00
0.30
Dr Ron Sommer
220.00
5.10
O P Bhatt
215.00
7.50
Aarthi Subramanian@@
-
5.70
Dr Pradeep Kumar Khosla
150.00
2.10
Hanne Sorensen***
50.00
0.60
Keki Mistry***
50.00
0.60
Don Callahan****
35.00
0.30
Total
1,210.00
33.60
iv .
details of the remuneration for the year ended march 31 2019 : .
a .
non-executive directors : .
@ as a policy n chandrasekaran chairman has abstained from receiving commission from the company .
@ @ in line with the internal guidelines of the company no payment is made towards commission to the non-executive directors of the company who are in full time employment with any other tata company .
* relinquished the position of independent director w .
e .
f .
july 10 2018 .
* * relinquished the position of independent director w .
e .
f .
september 28 2018 .
* * * appointed as an additional and independent director w .
e .
f .
december 18 2018 .
* * * * appointed as an additional and independent director w .
e .
f .
january 10 2019 .

Question: What is the sitting fee of Aman Mehta?
Answer: 4.80
2015 Grant
2016 Grant
2017 Grant
2018 Grant
2019 Grant
Grant date
1st October
1st October
1st October
1st October
1st October
Exercise price
2,797.0p
4,477.3p
5,496.7p
7,240.0p
7,835.0p
Number of employees
1,038
1,040
1,229
1,294
1,318
Shares under scheme
34,449
22,173
22,411
16,687
16,820
Vesting period
3 years
3 years
3 years
3 years
3 years
Expected volatility
21%
21%
21%
19%
21%
Risk free interest rate
0.4%
0.1%
0.4%
0.8%
0.5%
Expected dividend yield
2.5%
2.5%
2.3%
2.0%
1.8%
Fair value
2,931.3p
4,696.7p
5,799.0p
7,623.7p
8,305.1p
employee share ownership plan .
uk employees are eligible to participate in the employee share ownership plan -esop .
the aim of the esop is to encourage increased shareholding in the company by all uk employees and so there are no performance conditions .
employees are invited to join the esop when an offer is made each year .
individuals save for 12 months during the accumulation period and subscribe for shares at the lower of the price at the beginning and the end of the accumulation period under hmrc rules .
the company provides a matching share for each share purchased by the individual .
shares issued under the esop have been measured using the present economic value -pev valuation methodology .
the relevant disclosures in respect of the employee share ownership plans are set out below .
the accumulation period for the 2019 esop ends in september 2020 therefore some figures are projections .

Question: For which years of share issuance are the relevant disclosures in respect of the Employee Share Ownership Plans analysed?
Answer: 2015 2016 2017 2018 2019
Years ended August 31,
2019
2018
Options
Weighted average exercise price
Options
Weighted average exercise price
$
$
Outstanding, beginning of the year
819,393
65.27
652,385
56.61
Granted (1)
201,525
65.62
281,350
85.08
Exercised (2)
(170,754)
57.28
(60,337)
57.77
Cancelled
(134,550)
72.43
(54,005)
72.28
Outstanding, end of the year
715,614
65.93
819,393
65.27
Exercisable, end of the year
264,374
55.99
277,108
49.76
d share-based payment plans .
the corporation offers an employee stock purchase plan for the benefit of its employees and those of its subsidiaries and a stock option plan to its executive officers and designated employees .
no more than 10 % of the outstanding subordinate voting shares are available for issuance under these plans .
furthermore the corporation offers an incentive share unit plan - " isu plan " and a performance share unit plan - " psu plan " for executive officers and designated employees and a deferred share unit plan - " dsu plan " for members of the board of directors - " board " .
stock purchase plan the corporation offers for the benefit of its employees and those of its subsidiaries an employee stock purchase plan which is accessible to all employees up to a maximum of 7 % of their base annual salary and the corporation contributes 25 % of the employee contributions .
the subscriptions are made monthly and employee subordinate voting shares are purchased on the stock market .
stock option plan a total of 3432500 subordinate voting shares are reserved for the purpose of the stock option plan .
the minimum exercise price at which options are granted is equal to the market value of such shares at the time the option is granted .
options vest equally over a period of five years beginning one year after the day such options are granted and are exercisable over ten years .
under the stock option plan the following options were granted by the corporation and are outstanding at august 31 : .
-1 for the year ended august 31 2019 the corporation granted 97725 -126425 in 2018 stock options to cogeco ' s executive officers as executive officers of the corporation .
-2 the weighted average share price for options exercised during the year was $ 92 .
43 - $ 83 .
46 in 2018 .

Question: What is the increase / (decrease) in the Options Outstanding, beginning of the year shares from 2018 to 2019?
Answer: 167008
31 March 2019
31 March 2018 Restated See note 2
$M
$M
Current
Trade receivables
128.7
151.8
Prepayments
26.9
23.1
Deferral of contract acquisition costs
31.5
29.5
Other receivables
8.2
6.4
Total current trade and other receivables
195.3
210.8
Non-current
Deferral of contract acquisition costs
15.1
16.2
Other receivables
1.3
1.3
Total non-current trade and other receivables
16.4
17.5
20 trade and other receivables .
trade receivables are non interest-bearing and are generally on 30 – 90 day payment terms depending on the geographical territory in which sales are generated .
the carrying value of trade and other receivables also represents their fair value .
during the year-ended 31 march 2019 a provision for impairment of $ 0 .
6m -2018 : $ 0 .
6m was recognised in operating expenses against receivables .
the net contract acquisition expense deferred within the consolidated statement of profit or loss was $ 0 .
9m of the total $ 259 .
9m of sales and marketing costs -2018 : $ 8 .
4m / $ 239 .
9m .

Question: What was the percentage change in trade receivables in 2019 from 2018?
Answer: -15.22
Years ended December 31,
Years ended December 31,
Years ended December 31,
Years ended December 31,
2019
2018
$ Difference 
% Difference
Products and licensing revenues
$44,491,041
$21,949,689
$22,541,352
102.7%
Technology development revenues
26,024,674
20,967,556
5,057,118
24.1%
Total revenues
$70,515,715
$42,917,245
$27,598,470
64.3%
year ended december 31 2019 compared to year ended december 31 2018 .
revenues .
our products and licensing segment included revenues from sales of test and measurement systems primarily representing sales of our optical backscatter reflectometer odisi and optical vector analyzer platforms optical components and sub-assemblies and sales of our hyperion and terahertz sensing platforms .
our products and licensing segment revenues increased $ 22 .
5 million to $ 44 .
5 million for the year ended december 31 2019 compared to $ 21 .
9 million for the year ended december 31 2018 .
the increase resulted primarily from $ 10 .
8 million of revenues realized from the legacy business of moi and $ 10 .
5 million of revenues realized from the legacy business of gp during the year ended december 31 2019 .
continued growth in sales of our fiber-optic sensing products including our odisi products directed toward the expanding use of composite materials and the need for improved means of testing their structural integrity and our communications test instruments also contributed to this increase .
our technology development segment revenues increased $ 5 .
1 million to $ 26 .
0 million for the year ended december 31 2019 compared to $ 21 .
0 million for the year ended december 31 2018 .
revenues within this segment increased due to additional contract awards including higher value phase 2 sbir contracts .
the increase continues a growth trend experienced over the past two years largely driven by successes in phase 2 sbir awards .
the increase was realized primarily in our intelligent systems advanced materials optical systems and terahertz research groups .
as phase 2 sbir contracts generally have a performance period of a year or more we currently expect technology development segment revenues to remain at a similar level for the near term .

Question: What was the Technology development revenues in 2019 and 2018 respectively?
Answer: 26,024,674 20,967,556
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 do the Options exercised prior to the vesting date relate to?
Answer: those attributable to good leavers as defined by the scheme rules.
€ million
2017/2018
2018/2019
Store-based and other business
22,585
22,487
METRO Germany
4,128
4,075
METRO Western Europe (excl. Germany)
8,904
8,885
METRO Russia
2,550
2,406
METRO Eastern Europe (excl. Russia)
5,893
5,986
METRO Asia
1,074
1,097
Others
35
38
Delivery sales
4,207
4,595
METRO Germany
633
660
METRO Western Europe (excl. Germany)
1,704
1,867
METRO Russia
265
257
METRO Eastern Europe (excl. Russia)
1,059
1,205
METRO Asia
538
599
Others
7
7
Total sales
26,792
27,082
METRO Germany
4,761
4,735
METRO Western Europe (excl. Germany)
10,609
10,752
METRO Russia
2,815
2,662
METRO Eastern Europe (excl. Russia)
6,952
7,191
METRO Asia
1,612
1,696
Others
43
46
1 .
sales revenues .
commencing with financial year 2018 / 19 metro has been applying ifrs 15 -revenue from contracts with customers .
the sales revenues reported for the current financial year relate exclusively to revenues from contracts with customers .
sales revenues are allocated to the following categories : .

Question: What do to the sales revenues reported for the current financial year relate to?
Answer: relate exclusively to revenues from contracts with customers
For the years ended December 31,
For the years ended December 31,
2018
2019
$NT (In Thousands)
$NT (In Thousands)
Defined benefit obligation at beginning of year
$(5,671,058)
$(5,620,509)
Items recognized as profit or loss:
Service cost
(24,477)
(21,043)
Interest cost
(61,247)
(51,146)
Subtotal
(85,724)
(72,189)
Remeasurements recognized in other comprehensive income (loss):
Arising from changes in financial assumptions
(91,350)
(114,976)
Experience adjustments
(5,907)
180,095
Subtotal
(97,257)
65,119
Benefits paid
233,530
216,510
the employee pension plan mandated by the labor standards act of the r .
o .
c .
is a defined benefit plan .
the pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the labor standards act .
two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units .
the company contributes an amount equivalent to 2 % of the employees ’ total salaries and wages on a monthly basis to the pension fund deposited with the bank of taiwan under the name of a pension fund supervisory committee .
the pension fund is managed by the government ’ s designated authorities and therefore is not included in the company ’ s consolidated financial statements .
for the years ended december 31 2017 2018 and 2019 total pension expenses of nt $ 80 million nt $ 69 million and nt $ 59 million respectively were recognized by the company .
movements in present value of defined benefit obligation during the year : .

Question: What is the criteria for distributing pension benefits?
Answer: The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act.