FangyuLei/tatqa huggingface dataset:
Consolidated
2019
2018
US$000
US$000
Deferred tax asset comprises temporary differences attributable to:
Amounts recognised in profit or loss:
Tax losses
2,068
688
Property, plant and equipment
(176)
58
Employee benefits
608
235
Employee entitlements
714
-
Intellectual property
79,260
79,011
Revenue received in advance
633
1,019
Provisions
1,054
328
Foreign currency translation
613
534
Tax credits
17
-
Deferred rent
82
163
84,873
82,036
Amounts recognised in equity:
Transaction costs on share issue
-
84
Deferred tax asset
84,873
82,120
Amount expected to be recovered within 12 months
26,588
26,995
Amount expected to be recovered after more than 12 months
58,285
55,125
Movements:
Opening balance
82,120
82,946
Credited/(charged) to profit or loss (note 5)
2,440
(933)
Additions through business combinations (note 28)
314
105
Translation differences
(1)
2
Closing balance
84,873
82,120
note 11 .
non-current assets - deferred tax assets .
critical accounting judgements estimates and assumptions .
deferred tax assets are recognised for deductible temporary differences only if the group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses .
calculation of future taxable amounts involve the use of assumptions and management judgments .
a deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable .
the assessment of future taxable amounts involves the use of assumptions and management judgments .
the group has fully recognised a deferred tax asset of $ 79 .
3m in relation to assets previously transferred to usa .
it is considered probable that there will be future taxable income in the usa to fully realise these temporary differences .

Question: Which year had the higher Closing balance? 
Answer: 2019
USDm
2019
2018
2017
Borrowings
863.4
754.7
753.9
Loans receivables
-4.6
-
-
Cash and cash equivalents, including restricted cash
-72.5
-127.4
-134.2
Net interest-bearing debt
786.3
627.3
619.7
alternative performance measures .
net interest-bearing debt : .
net interest-bearing debt is defined as borrowings -current and noncurrent less loans receivables and cash and cash equivalents including restricted cash .
net interest-bearing debt depicts the net capital resources which cause net interest expenditure and interest rate risk and which together with equity are used to finance the company ’ s investments .
as such torm believes that net interest-bearing debt is a relevant measure which management uses to measure the overall development of the use of financing other than equity .
such measure may not be comparable to similarly titled measures of other companies .
net interest-bearing debt is calculated as follows : .

Question: In which year was the amount of Borrowings the lowest?
Answer: 2017
Fair Value Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
Derivative Contracts
Convertible Debt Securities
Total
Balances, January 31, 2018
$1.0
$7.8
$8.8
Settlements
—
(3.5)
(3.5)
(Losses) Gains included in earnings (1)
(0.2)
0.5
0.3
Losses included in OCI
—
(0.4)
(0.4)
Balances, January 31, 2019
$0.8
$4.4
$5.2
autodesk applies fair value accounting for certain financial assets and liabilities which consist of cash equivalents marketable securities and other financial instruments on a recurring basis .
the company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date .
fair value is estimated by applying the following hierarchy which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement : -level 1 observable inputs such as quoted prices in active markets ; -level 2 inputs other than quoted prices in active markets for identical assets and liabilities quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities ; and -level 3 unobservable inputs for which there is little or no market data which require autodesk to develop its own assumptions .
when determining fair value autodesk uses observable market data and relies on unobservable inputs only when observable market data is not available .
autodesk reviews for any potential changes on a quarterly basis in conjunction with our fiscal quarter-end close .
autodesk ' s cash equivalents marketable securities and financial instruments are primarily classified within level 1 or level 2 of the fair value hierarchy .
autodesk values its securities on pricing from pricing vendors who may use quoted prices in active markets for identical assets -level 1 or inputs other than quoted prices that are observable either directly or indirectly in determining fair value -level 2 .
autodesk ' s level 2 securities are valued primarily using observable inputs other than quoted prices in active markets for identical assets and liabilities .
autodesk ' s level 3 securities consist of investments held in convertible debt securities and derivative contracts .
a reconciliation of the change in autodesk ’ s level 3 items for the fiscal year ended january 31 2019 was as follows : .
-1 included in “ interest and other expense net ” in the accompanying consolidated statements of operations .

Question: What was the balance as of 31 Jan 2019 for convertible debt securities?
Answer: $4.4
NOTE
2019
2018
Balance, January 1
(51)
(54)
Adoption of IFRS 9
–
(4)
Additions
(114)
(84)
Usage
103
91
Balance, December 31
10
(62)
(51)
credit risk .
we are exposed to credit risk from operating activities and certain financing activities the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position .
we are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations .
the concentration of credit risk from our customers is minimized because we have a large and diverse customer base .
there was minimal credit risk relating to derivative instruments at december 31 2019 and 2018 .
we deal with institutions that have investment-grade credit ratings and as such we expect that they will be able to meet their obligations .
we regularly monitor our credit risk and credit exposure .
the following table provides the change in allowance for doubtful accounts for trade receivables .

Question: What is the change in the amount for Usage in 2019?
Answer: 12
Total Number of Shares Purchased
Average Price Paid per Share (1)
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Approximate Dollar Value of Shares that may be Purchased Under the Plans or Programs (2)
December 1 - December 31, 2018
75,000
$12.96
75,000
$19,028,173
January 1 - January 31, 2019
524,577
$14.00
524,577
$11,685,543
February 1 - February 28, 2019
116,042
$14.53
116,042
$10,000,013
Total
715,619
$13.97
715,619
$10,000,013
purchases of equity securities by the issuer and affiliated purchasers .
the following table contains information with respect to purchases made by or on behalf of calamp or any “ affiliated purchaser ” -as defined in rule 10b-18-a-3 under the exchange act of our common stock during the following months of our fourth quarter ended february 28 2019 : .
-1 average price paid per share for shares purchased as part of our share repurchase program -includes brokerage commissions .
-2 on december 10 2018 we announced that our board of directors authorized a new share repurchase program under which we may repurchase up to $ 20 .
0 million of our outstanding common stock over the next 12 months .
as of february 28 2019 $ 10 .
0 million of the $ 20 .
0 million had been utilized .
our share repurchase program does not obligate us to acquire any specific number of shares .
under the program shares may be repurchased in privately negotiated and / or open market transactions including under plans complying with rule 10b5-1 under the exchange act .

Question: What is the percentage change in Total number of shares purchased between January 2019 and February 2019?
Answer: -77.88
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Reconciliation of free cash flow:
Net cash provided by operating activities
$115,549
$90,253
$67,510
Capital expenditures
(18,034)
(14,895)
(7,100)
Capitalized software costs
(24,668)
(25,515)
(20,571)
Free cash flow
$72,847
$49,843
$39,839
Free cash flow margin
12.6%
9.3%
8.3%
net cash provided by operating activities and free cash flow .
the following table presents a reconciliation of net cash provided by operating activities to free cash flow -in thousands except for percentages : .
net cash provided by operating activities for the twelve months ended december 31 2019 was $ 115 .
5 million as compared to $ 90 .
3 million during the same period in 2018 .
the increase was primarily due to improved profitability improved collections and other working capital changes in 2019 when compared to the same period in 2018 .
free cash flow for the twelve months ended december 31 2019 was $ 72 .
8 million resulting in a free cash flow margin of 12 .
6 % as compared to free cash flow of $ 49 .
8 million and a free cash flow margin of 9 .
3 % for the same period in 2018 .
the increase was primarily due to both improved profitability and collections and is partially offset by cash paid for interest on our convertible notes of $ 17 .
4 million in the twelve months ended december 31 2019 .
refer to the section titled “ liquidity and capital resources ” for additional information on the convertible notes .

Question: What was the change in free flow cash margin between 2017 and 2018?
Answer: 1
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Current:
Federal
$170
$223
$—
State and local
161
50
62
Foreign
9,966
8,295
4,247
Total current income tax expense from continuing operations
10,297
8,568
4,309
Deferred:
Federal
(43,804)
(807)
(6)
State and local
(773)
(96)
(97)
Foreign (1)
(5,180)
1,467
88
Deferred tax expense (benefit) from continuing operations (1)
(49,757)
564
(15)
Provision for income tax expense (benefit) (1)
$(39,460)
$9,132
$4,294
note 11 : income taxes .
the provision for income tax expense -benefit is as follows -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
the company realized a deferred tax expense -benefit for fiscal years ended 2019 2018 and 2017 of - $ 50 .
1 million $ 0 .
6 million and $ 1 .
2 million respectively in u .
s .
and certain foreign jurisdictions based on changes in judgment about the realizability of deferred tax assets in future years .

Question: What was the change in current foreign income tax expense between 2017 and 2018?
Answer: 4048
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency
Foreign exchange impact
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
583,673
566,184
3.1
2.7
2,427
Operating expenses
302,833
297,977
1.6
1.1
1,441
Management fees – Cogeco Inc.
5,230
4,796
9.0
9.0
-
Adjusted EBITDA
275,610
263,411
4.6
4.3
986
Adjusted EBITDA margin
47.2%
46.5%
operating and financial results .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .

Question: What was the average operating expenses from three months ended August 31, 2018 to 2019?
Answer: 300405
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
172,120
166,181
3.6
3.6
(73)
American broadband services
115,523
109,937
5.1
4.1
1,057
Inter-segment eliminations and other
(12,033)
(12,707)
(5.3)
(5.3)
2
275,610
263,411
4.6
4.3
986
adjusted ebitda .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .
fiscal 2019 fourth-quarter adjusted ebitda increased by 4 .
6 % -4 .
3 % in constant currency as a result of : • an increase in the american broadband services segment mainly as a result of strong organic growth combined with the impact of the fiberlight acquisition ; and • an increase in the canadian broadband services segment resulting mainly from a decline in operating expenses .

Question: What is the increase / (decrease) in the Canadian broadband services from 2018 to 2019?
Answer: 5939
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Cost of revenue
$149,215
$144,349
$142,867
Gross profit
$427,308
$393,542
$339,118
Gross margin
74.1%
73.2%
70.4%
cost of revenue gross profit and gross margin .
cost of revenue increased $ 4 .
9 million or 3 % in 2019 as compared to 2018 .
the increase in cost of revenue was primarily due to $ 12 .
1 million in increased personnel expenses stock-based compensation and overhead costs $ 3 .
9 million in increased content costs $ 3 .
6 million in increased amortization of acquired intangible assets and $ 1 .
6 million in increased capitalized software amortization .
these increased costs were partially offset by $ 16 .
4 million in decreased external implementation professional service costs .
these costs were incurred to service our existing customers and support our continued growth .
the improvement in gross margin was primarily due to a higher mix of subscription revenue which carries a higher gross margin .
cost of revenue increased $ 1 .
5 million or 1 % in 2018 as compared to 2017 .
the increase in cost of revenue was primarily due to $ 6 .
0 million in increased capitalized software amortization and $ 4 .
5 million in increased content costs .
these increased costs were partially offset by $ 6 .
6 million in decreased amortization of acquired intangible assets and $ 2 .
9 million in external implementation service costs .
these costs were incurred to service our existing customers and support our continued growth .
the improvement in gross margin was primarily due to a higher mix of subscription revenue which carries a higher gross margin .

Question: Why did gross margin improve between 2018 and 2019?
Answer: The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin
Fiscal year-end
Fiscal year-end
2019
2018
Current portion of Euro Term Loan(1)
$2,748
$3,092
1.3% Term loan due 2024
1,367
1,448
1.0% State of Connecticut term loan due 2023
378
374
Capital lease obligations
370
158
Line of credit borrowings
10,000
—
Total current portion of long-term obligations
$14,863
$5,072
short-term borrowings and current portion of long-term obligations consist of the following -in thousands : .
-1 net of debt issuance costs of $ 4 .
6 million and $ 4 .
7 million at september 28 2019 and september 29 2018 respectively .

Question: In which years was the Total current portion of long-term obligations calculated?
Answer: 2019 2018
Combined Pension Plan
Post-Retirement Benefit Plans
Medicare Part D Subsidy Receipts
(Dollars in millions)
Estimated future benefit payments:
2020
$971
242
(6)
2021
921
238
(6)
2022
893
232
(6)
2023
868
226
(5)
2024
842
219
(5)
2025-2029
3,813
986
(20)
expected cash flows .
the combined pension plan payments post-retirement health care benefit payments and premiums and life insurance premium payments are either distributed from plan assets or paid by us .
the estimated benefit payments provided below are based on actuarial assumptions using the demographics of the employee and retiree populations and have been reduced by estimated participant contributions .

Question: What is the percentage change in combined pension plan in 2021 from 2020?
Answer: -5.15
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
Audit fees (1)
$2,980
$3,469
Audit-related fees (2)
648
447
Tax fees (3)
220
238
Other fees (4)
8
3
Total
$3,856
$4,157
item 16c .
principal accountant fees and services .
aggregate audit fees audit-related fees tax fees and the aggregate of all other fees billed to us by ernst & young llp for the fiscal years ended june 30 2019 and 2018 were as follows : .
-1 audit fees consist of fees incurred for professional services rendered for the integrated audit of our annual consolidated financial statements review of the quarterly consolidated financial statements and foreign statutory audits and services that are normally provided by ernst & young llp in connection with statutory and regulatory filings or engagements .
audit fees also include accounting consultations research related to the integrated audit and comfort letter services in relation to our exchangeable senior notes .
-2 audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the company ’ s consolidated financial statements and are not reported under “ audit fees .
” this primarily consists of fees for service organization control audits and due diligence on acquisitions .
-3 tax fees relate to assistance with tax compliance tax planning and various tax advisory services .
-4 other fees are any additional amounts for products and services provided by the principal accountants .
our audit committee has adopted a pre-approval policy for the engagement of our independent accountant to perform certain audit and non-audit services .
pursuant to this policy which is designed to assure that such engagements do not impair the independence of our auditors the audit committee pre-approves annually all audit services audit related services tax services and other services as described above that may be performed by our independent accountants .
all of the audit and non-audit services provided by our principal accountants have been pre-approved by our audit committee .

Question: For fiscal year ended June 30, 2018, what is the percentage constitution of audit fees among the total fees?
Answer: 83.45
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
ASSETS
Current assets:
Accounts receivable, net
$474.3
$73.4
$547.7
Prepaid expenses and other current assets (1)
192.1
(79.4)
112.7
Deferred income taxes, net
65.3
7.0
72.3
Other assets (1)
337.8
(17.9)
319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Deferred revenue
1,763.3
140.6
1,903.9
Other accrued liabilities
142.3
1.7
144.0
Long-term deferred revenue
328.1
37.2
365.3
Long-term income taxes payable
21.5
(0.2)
21.3
Long-term deferred income taxes
79.8
(6.7)
73.1
Stockholders’ deficit:
Accumulated deficit (2)
$(2,147.4)
$(189.5)
$(2,336.9)
the following table shows select line items that were materially impacted by the adoption of asc topics 606 and 340-40 on autodesk ’ s consolidated balance sheet as of january 31 2019 : .
-1 short term and long term " contract assets " under asc topic 606 are included within " prepaid expenses and other current assets " and " other assets " respectively on the consolidated balance sheet .
-2 included in the " accumulated deficit " adjustment is $ 179 .
4 million for the cumulative effect adjustment of adopting asc topic 606 and 340-40 on the opening balance as of february 1 2018 .
adoption of the standard had no impact to net cash provided by or -used in operating financing or investing activities on the company ’ s consolidated statements of cash flows .

Question: How much did the deferred revenue change due to the adoption of ASC 606 and 340-40?
Answer: 7.97
All amounts in USD ‘000 
2019
2018
2017
Interest Expenses, net of capitalized interest  
34,018
29,753
18,286
Commitment Fee  
-
3,325
760
Amortization of Deferred Financing Costs  
4,372
1,470
1,393
Other financial costs  
-
1
25
Total Interest Expenses  
38,390
34,549
20,464
11 .
interest expenses .
interest expenses consist of interest expense on the long-term debt the commitment fee and amortization of deferred financing costs related to the credit facility described in note 9 .
for the years ended december 31 2019 2018 and 2017 $ 0 .
0 million $ 2 .
6 million and $ 2 .
5 million of interest expenses were capitalized respectively .

Question: What are the respective interest expenses capitalised in the years ended December 31, 2019 and 2018?
Answer: $0.0 million $2.6 million
2019
2018
Developed technologies, at cost
$670.2
$578.5
Customer relationships, trade names, patents, and user lists, at cost (1)
533.1
372.5
Other intangible assets, at cost (2)
1,203.3
951.0
Less: accumulated amortization
(922.5)
(895.8)
Other intangible assets, net
$280.8
$55.2
other intangible assets net .
other intangible assets include developed technologies customer relationships trade names patents user lists and the related accumulated amortization .
these assets are shown as “ developed technologies net ” and as part of “ other assets ” in the consolidated balance sheet .
the majority of autodesk ’ s other intangible assets are amortized to expense over the estimated economic life of the product which ranges from two to ten years .
amortization expense for developed technologies customer relationships trade names patents and user lists was $ 33 .
5 million in fiscal 2019 $ 36 .
6 million in fiscal 2018 and $ 72 .
2 million in fiscal 2017 .
other intangible assets and related accumulated amortization at january 31 were as follows : .
-1 included in “ other assets ” in the accompanying consolidated balance sheets .
-2 includes the effects of foreign currency translation .

Question: What is the estimated economic life of the product?
Answer: ranges from two to ten years
Years ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
688,681
681,020
1.1
1.3
(1,102)
American broadband services
465,645
369,200
26.1
21.5
16,911
Inter-segment eliminations and other
(46,386)
(43,402)
6.9
6.8
(12)
1,107,940
1,006,818
10.0
8.5
15,797
adjusted ebitda .
-1 fiscal 2019 average foreign exchange rate used for translation was 1 .
3255 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1 .
2773 usd / cdn .
fiscal 2019 adjusted ebitda increased by 10 .
0 % -8 .
5 % in constant currency as a result of : • an increase in the american broadband services segment mainly as a result of strong organic growth combined with the impact of the metrocast and fiberlight acquisitions ; and • an increase in the canadian broadband services segment resulting mainly from a decline in operating expenses .
for further details on the corporation ’ s adjusted ebitda please refer to the " segmented operating and financial results " section .

Question: What was the increase in 2019 EBITDA?
Answer: 10.0%