FangyuLei/tatqa huggingface dataset:
Employee Severance and Benefit Costs
Lease Costs
Asset Write-off Costs
Other Related Costs
Total
Balance as of August 31, 2017
$ 33,580
$1,665
$ —
$ 3,143
$38,388
Restructuring related charges
16,269
1,596
16,264
2,773
36,902
Asset write-off charge and other non-cash activity
(127)
525
(16,264)
25
(15,841)
Cash payments
(31,591)
(1,102)
—
(5,419)
(38,112)
Balance as of August 31, 2018
18,131
2,684
—
522
21,337
Restructuring related charges
16,029
(41)
(3,566)
2,071
14,493
Asset write-off charge and other non-cash activity
(494)
—
3,566
(18)
3,054
Cash payments
(30,504)
(663)
—
(1,786)
(32,953)
Balance as of August 31, 2019
$3,162
$1,980
$—
$789
$5,931
2017 restructuring plan .
on september 15 2016 the company ’ s board of directors formally approved a restructuring plan to better align the company ’ s global capacity and administrative support infrastructure to further optimize organizational effectiveness .
this action includes headcount reductions across the company ’ s selling general and administrative cost base and capacity realignment in higher cost locations -the “ 2017 restructuring plan ” .
the 2017 restructuring plan totaling $ 195 .
0 million in restructuring and other related costs is complete as of august 31 2019 .
the tables below summarize the company ’ s liability activity primarily associated with the 2017 restructuring plan -in thousands : .

Question: What was the percentage change in the total balance between 2018 and 2019?
Answer: -72.2
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Interest expense:
Gross interest expense
$2,093
2,230
1,559
Capitalized interest
(72)
(53)
(78)
Total interest expense
$2,021
2,177
1,481
interest expense .
interest expense includes interest on total long-term debt .
the following table presents the amount of gross interest expense net of capitalized interest : .

Question: What is the change in the gross interest expense in 2019 from 2018?
Answer: -137
As of December 31,
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Total liabilities
$158,199,746
$163,347,778
Less: Cash and cash equivalents
(83,661,739)
(95,492,477)
Net debt
74,538,007
67,855,301
Total equity
204,397,483
202,913,915
Total capital
$278,935,490
$270,769,216
Debt to capital ratios
26.72%
25.06%
capital management .
the primary objective of the company ’ s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders ’ value .
the company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties while maintaining the optimal capital structure to reduce costs of capital .
to maintain or adjust the capital structure the company may adjust the dividend payment to stockholders return capital to stockholders issue new shares or dispose assets to redeem liabilities .
similar to its peers the company monitors its capital based on debt to capital ratio .
the ratio is calculated as the company ’ s net debt divided by its total capital .
the net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents .
the total capital consists of total equity -including capital additional paid-in capital retained earnings other components of equity and non-controlling interests plus net debt .
the company ’ s strategy which is unchanged for the reporting periods is to maintain a reasonable ratio in order to raise capital with reasonable cost .
the debt to capital ratios as of december 31 2018 and 2019 were as follows : .

Question: What is the company's strategy?
Answer: the Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost.
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
(dollars in millions)
2019
2018
2017(2)
Employee severance and benefit costs
$16.0
$16.3
$56.8
Lease costs
—
1.6
4.0
Asset write-off costs
(3.6)
16.2
94.3
Other costs
13.5
2.8
5.3
Total restructuring and related charges (1)
$25.9
$36.9
$160.4
restructuring and related charges .
following is a summary of our restructuring and related charges : .
-1 includes $ 21 .
5 million $ 16 .
3 million and $ 51 .
3 million recorded in the ems segment $ 2 .
6 million $ 16 .
6 million and $ 82 .
4 million recorded in the dms segment and $ 1 .
8 million $ 4 .
0 million and $ 26 .
7 million of non-allocated charges for the fiscal years ended august 31 2019 2018 and 2017 respectively .
except for asset write-off costs all restructuring and related charges are cash settled .
-2 fiscal year ended august 31 2017 includes expenses related to the 2017 and 2013 restructuring plans .

Question: What was the percentage change in other costs between 2018 and 2019?
Answer: 382.14
Preliminary Allocation
Measurement Period
Final Allocation
(In millions)
As of October 2, 2017
Adjustments
As of December 31, 2018
Total consideration transferred
$ 106.6
$ (0.4)
$ 106.2
Assets:
Cash and cash equivalents
13.3
—
13.3
Trade receivables, net
22.4
—
22.4
Inventories, net
10.0
0.1
10.1
Prepaid expenses and other current assets
8.4
—
8.4
Property and equipment, net
23.3
—
23.3
Identifiable intangible assets, net
41.4
0.7
42.1
Goodwill
39.3
(1.5)
37.8
Total assets
$ 158.1
$ (0.7)
$ 157.4
Liabilities:
Short-term borrowings
14.0
—
14.0
Accounts payable
6.9
—
6.9
Other current liabilities
15.1
(0.1)
15.0
Long-term debt, less current portion
3.8
—
3.8
Non-current deferred taxes
11.7
(0.2)
11.5
Total liabilities
$ 51.5
$ (0.3)
$ 51.2
acquisition of fagerdala .
on october 2 2017 the company acquired fagerdala singapore pte ltd .
a manufacturer and fabricator of polyethylene foam based in singapore to join its product care division .
we acquired 100 % of fagerdala shares for estimated consideration of s $ 144 .
7 million or $ 106 .
2 million net of cash acquired of $ 13 .
3 million inclusive of purchase price adjustments which were finalized in the third quarter of 2018 .
we acquired fagerdala to leverage its manufacturing footprint in asia experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods .
the following table summarizes the consideration transferred to acquire fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed .
price among the assets acquired and liabilities assumed .

Question: What is the asset to liability ratio As of December 31, 2018? 
Answer: 32.53
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100
in relation to the oil derivative instrument -see note 24 the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement - " lta " .
significant inputs used in the valuation of the oil derivative instrument include management ’ s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets .
the changes in fair value of our oil derivative instrument is recognized in each period in current earnings in " realized and unrealized gain on oil derivative instrument " as part of the consolidated statement of income .
the realized and unrealized -loss / gain on the oil derivative instrument is as follows : .
the unrealized loss / gain results from movement in oil prices above a contractual floor price over term of the lta ; the realized gain results from monthly billings above the base tolling fee under the lta .
for further information on the nature of this derivative refer to note 24 .

Question: What was the change in realized gain on oil derivative instrument from 2017 to 2018?
Answer: 26737
NON-CURRENT
Note
30 June 2019 $'000
30 June 2018 $'000
Customer incentives
6(b)
1,091
1,145
Capitalised transaction costs
3,359
5,490
Contract costs
6(c)
448
-
Total other assets - non-current
4,898
6,635
6 other assets -continued .
-a security deposits .
included in the security deposits was $ 8 .
8 million -2018 : $ 4 .
2 million relating to deposits held as security for bank guarantees .
-b customer incentives .
where customers are offered incentives in the form of free or discounted periods the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract .
-c contract costs .
from 1 july 2018 eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life .

Question: What are the types of non-current assets?
Answer: Contract costs Customer incentives Capitalised transaction costs
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the fourth quarter:
2019
2018
Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income)
$7,107
$6,253
13.7%
Non-operating adjustments
Amortization of acquired intangible assets
(294)
(106)
176.0
Acquisition-related charges
(27)
(13)
104.7
Non-operating retirement related (costs)/income
(196)
(387)
(49.4)
Operating (non-GAAP) expense and other (income)
$6,591
$5,746
14.7%
Total consolidated expense-to-revenue ratio
32.6%
28.7%
3.9pts
Operating (non-GAAP) expense-to-revenue ratio
30.3%
26.4%
3.9pts
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
total expense and other -income increased 13 .
7 percent in the fourth quarter with an expense-to-revenue ratio of 32 .
6 percent compared to 28 .
7 percent in the fourth quarter of 2018 .
the year-to-year increase was a result of higher spending -15 points driven by red hat -15 points and higher acquisitionrelated charges and amortization of acquired intangible assets associated with the red hat transaction -4 points partially offset by higher divestiture gains -3 points and lower non-operating retirement-related costs -3 points .
total operating -non-gaap expense and other income increased 14 .
7 percent year to year primarily driven by the higher spending partially offset by the divestiture gains as described above .

Question: What caused total operating (non-GAAP) expense and other income to increase?
Answer: driven by the higher spending, partially offset by the divestiture gains, as described above.
Product Category 
Fiscal Year 2019
Fiscal Year 2018 
Fiscal Year 2017
Fresh, vacuum-sealed chicken
$1,310.2
$1,139.3
$1,339.1
Fresh, chill-packed chicken
1,137.7
1,158.3
1,044.7
Fresh, ice-packed chicken 
511.5
503.6
547.1
Prepared chicken 
240.8
207.6
170.8
Frozen chicken 
213.0
211.5
223.9
Other 
27.1
15.7
16.6
Total net sales 
$3,440.3
$3,236.0
$3,342.2
2 .
disaggregation of revenue .
the following table disaggregates our net sales by product category -in millions : .

Question: What is the net sales from Fresh, ice-packed chicken for fiscal years 2019 to 2017 respectively?
Answer: 511.5 503.6 547.1
Fiscal
Fiscal
Fiscal
2019
2018
2017
Europe/Middle East/Africa (“EMEA”)
36 %
38 %
36 %
Asia–Pacific
33
34
35
Americas
31
28
29
Total
100 %
100 %
100 %
sales and distribution .
we maintain a strong local presence in each of the geographic regions in which we operate .
our net sales by geographic region-1 as a percentage of our total net sales were as follows : .
-1 net sales to external customers are attributed to individual countries based on the legal entity that records the sale .
we sell our products into approximately 150 countries primarily through direct selling efforts to manufacturers .
in fiscal 2019 our direct sales represented approximately 80 % of total net sales .
we also sell our products indirectly via third-party distributors .
we maintain distribution centers around the world .
products are generally delivered to the distribution centers by our manufacturing facilities and then subsequently delivered to the customer .
in some instances however products are delivered directly from our manufacturing facility to the customer .
our global coverage positions us near our customers ’ locations and allows us to assist them in consolidating their supply base and lowering their production costs .
we contract with a wide range of transport providers to deliver our products globally via road rail sea and air .
we believe our balanced sales distribution lowers our exposure to any particular geography and improves our financial profile .

Question: What are the net sales by geographic region in the table presented as a percentage of?
Answer: total net sales
Year Ended March 31,
Year Ended March 31,
2019
2018
Projected benefit obligation at the beginning of the year
$61.0
$50.4
Additions due to acquisition of Microsemi
9.8
—
Service cost
1.5
2.2
Interest cost
1.1
1.0
Actuarial losses
6.0
0.7
Benefits paid
(0.9)
(0.8)
Foreign currency exchange rate changes
(5.8)
7.5
Projected benefit obligation at the end of the year
$72.7
$61.0
Accumulated benefit obligation at the end of the year
$66.7
$55.5
Weighted average assumptions
Discount rate
1.41%
1.73%
Rate of compensation increase
2.79%
2.91%
the change in projected benefit obligation and the accumulated benefit obligation were as follows -in millions : .
the company ' s pension liability represents the present value of estimated future benefits to be paid .
the discount rate is based on the quarterly average yield for euros treasuries with a duration of 30 years plus a supplement for corporate bonds consolidated balance sheets will be recognized as a component of net periodic cost over the average remaining service period .
as the defined benefit plans are unfunded the liability recognized on the company ' s consolidated balance sheet as of march 31 2019 was $ 72 .
7 million of which $ 1 .
3 million is included in accrued liabilities and $ 71 .
4 million is included in other long-term liabilities .
the liability recognized on the company ' s consolidated balance sheet as of march 31 2018 was $ 61 .
0 million of which $ 0 .
9 million is included in accrued liabilities and $ 60 .
1 million is included in other long-term liabilities .

Question: What was the change in the Discount rate between 2018 and 2019?
Answer: -0.32
Year Ended
Year Ended
Year Ended
June 30, 2019
June 30, 2018
June 30, 2017
Net loss
$(25,853)
$(46,792)
$(1,744)
Weighted-average shares used in per share calculation - basic and diluted
117,954
114,221
108,273
Net loss per share - basic and diluted
$(0.22)
$(0.40)
$(0.02)
16 .
net loss per share .
basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period less shares subject to repurchase and excludes any dilutive effects of options warrants and unvested restricted stock .
dilutive earnings per share is calculated by dividing net income by the weighted average number of common shares used in the basic earnings per share calculation plus the dilutive effect of shares subject to options warrants and unvested restricted stock .
the following table presents the calculation of basic and diluted net loss per share -in thousands except per share data : .
potentially dilutive common shares from employee incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options the assumed vesting of outstanding restricted stock units and the assumed issuance of common stock under the espp .
weighted stock options outstanding with an exercise price higher than the company ' s average stock price for the periods presented are excluded from the calculation of diluted net loss per share since the effect of including them would have been anti-dilutive due to the net loss position of the company during the periods presented .

Question: What was the net loss in 2019?
Answer: (25,853)
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Income from continuing operations
$56,495
$147,149
$136,101
Income from continuing operations attributable to noncontrolling interest
34
86
—
Income from continuing operations attributable to Advanced Energy Industries, Inc.
$56,461
$147,063
$136,101
Basic weighted-average common shares outstanding
38,281
39,081
39,754
Assumed exercise of dilutive stock options and restricted stock units
214
271
422
Diluted weighted-average common shares outstanding
38,495
39,352
40,176
Continuing operations:
Basic earnings per share
$ 1.47
$ 3.76
$  3.42
Diluted earnings per share
$ 1.47
$ 3.74
$  3.39
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 6 .
earnings per share .
basic earnings per share - “ eps ” is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period .
the computation of diluted eps is similar to the computation of basic eps except that the denominator is increased to include the number of additional common shares that would have been outstanding -using the if-converted and treasury stock methods if our outstanding stock options and restricted stock units had been converted to common shares and if such assumed conversion is dilutive .
the following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share for the years ended december 31 2019 2018 and 2017 : .

Question: How was Basic earnings per share (“EPS”) computed by the company?
Answer: by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period.
Options with two year vesting
Options with three year vesting
Volatility
57.5%
52.5%
Dividend yield
10.0 %
10.0%
Risk-free interest rate
1.64%
1.65%
Weighted-average grant date fair value
$0.59
$0.58
stock option award amendment .
the board of directors has in 2019 amended and restated the 2011 equity incentive plan to reserve an additional 1000000 stock options for issuance .
the stock options have been allocated amongst management and employees of the company .
as of december 31 2019 the company has granted 755000 and 234000 options with vesting over a period of two and three years respectively and an exercise price of $ 4 .
70 per share .
the company has used the black-scholes option pricing model to measure the grant date fair value of the options with the following assumptions applied to the model ; .
the expected volatility was based on historical volatility observed from historical company-specific data during the two years prior to the grant date .
the compensation expense related to the stock option awards was $ 0 .
1 million for the year ended december 31 2019 and the remaining unrecognized cost related to non-vested stock options was $ 0 .
5 million with a remaining average remaining vesting period of 2 .
1 years .

Question: What is the exercise price per share of options with vesting over a period of two and three years, respectively granted by the company?
Answer: $4.70 $4.70
€ million
30/9/2018
30/9/2019
Germany
71
81
Netherlands
584
671
United Kingdom
209
237
Belgium
50
52
Other countries
26
25
940
1,066
the plan assets of metro are distributed between the following countries : .
the above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of ias 19 .
the basis for the measurement is the legal and economic circumstances prevailing in each country .

Question: What was the percentage change in the amount for Germany in FY2019 from FY2018?
Answer: 14.08
Number of Shares
Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2018
651,045
$23.82
Granted
742,579
33.28
Vested
-259,634
24.16
Forfeited
-124,586
29.79
Nonvested as of December 31, 2019
1,009,404
$ 29.96
restricted share units .
during the year ended december 31 2019 pursuant to the 2016 incentive plan the company granted restricted share unit awards - “ rsus ” .
rsus generally have requisite service periods of three years and vest in increments of 33 % on the anniversary of the grant dates .
rsus granted to our board vest one year from grant or as of the next annual shareholders meeting whichever is earlier .
under each arrangement rsus are issued without direct cost to the employee on the vesting date .
the company estimates the fair value of the rsus based upon the market price of the company ’ s stock at the date of grant .
the company recognizes compensation expense for rsus on a straight-line basis over the requisite service period .
a summary of nonvested rsus is as follows : .
during the year ended december 31 2019 a total of 259634 rsus vested .
the company withheld 57802 of those shares to pay the employees ’ portion of the minimum payroll withholding taxes .
as of december 31 2019 there was unrecognized compensation expense of $ 20 .
5 million related to rsus $ 15 .
0 million related to tsrs $ 0 .
5 million related to ltip performance shares $ 0 .
3 million related to nonvested rsas and $ 0 .
2 million related to nonvested stock options which the company expects to recognize over weighted average periods of 1 .
9 years 1 .
9 years 0 .
1 years 0 .
2 years and 0 .
3 years respectively .
the company recorded stock-based compensation expense recognized under asc 718 during the years ended december 31 2019 2018 and 2017 of $ 36 .
8 million $ 20 .
4 million and $ 13 .
7 million respectively with corresponding tax benefits of $ 5 .
9 million $ 3 .
9 million and $ 1 .
7 million respectively .
the company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period .
the company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition .

Question: What was the percentage change in nonvested RSUs between 2018 and 2019?
Answer: 55.04
2019
2018
NOTE
NUMBER OF SHARES
STATED CAPITAL
NUMBER OF SHARES
STATED CAPITAL
Outstanding, January 1
898,200,415
20,036
900,996,640
20,091
Shares issued for the acquisition of AlarmForce
34
–
–
22,531
1
Shares issued under employee stock option plan
28
4,459,559
251
266,941
13
Repurchase of common shares
–
–
(3,085,697)
(69)
Shares issued under ESP
1,231,479
75
–
–
Shares issued under DSP
16,729
1
–
–
Outstanding, December 31
903,908,182
20,363
898,200,415
20,036
common shares and class b shares .
bce ’ s articles of amalgamation provide for an unlimited number of voting common shares and non-voting class b shares all without par value .
the common shares and the class b shares rank equally in the payment of dividends and in the distribution of assets if bce is liquidated dissolved or wound up after payments due to the holders of preferred shares .
no class b shares were outstanding at december 31 2019 and 2018 .
the following table provides details about the outstanding common shares of bce .
in q1 2018 bce repurchased and canceled 3085697 common shares for a total cost of $ 175 million through a ncib .
of the total cost $ 69 million represents stated capital and $ 3 million represents the reduction of the contributed surplus attributable to these common shares .
the remaining $ 103 million was charged to the deficit .
contributed surplus .
contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of bce common shares and share-based compensation expense net of settlements .

Question: What is the amount of stated capital outstanding on December 31, 2019
Answer: 20,363