FangyuLei/tatqa huggingface dataset:
December 28, 2019
Amortized Cost  
Gains  
Losses  
Fair Value  
U.S. Treasuries
$10,458
$11
$—
$10,469
Commercial paper
3,914
1
(4)
3,911
Corporate bond
33,867
68
(7)
33,928
Certificate of deposit
3,584
5
—
3,589
Agency securities
24,408
38
(16)
24,430
$76,231
$123
$(27)
$76,327
December 29, 2018
Amortized Cost
Gains
Losses
Fair Value
U.S. Treasuries
$7,997
$1
$(1)
$7,997
Commercial paper
2,296
—
(1)
2,295
Corporate bond
30,833
1
(160)
30,674
Certificate of deposit
960
—
(3)
957
Agency securities
8,667
—
(59)
8,608
$50,753
$2
$(224)
$50,531
marketable securities .
marketable securities consisted of the following -in thousands : .
we classify our marketable securities as available-for-sale .
all marketable securities represent the investment of funds available for current operations notwithstanding their contractual maturities .
such marketable securities are recorded at fair value and unrealized gains and losses are recorded in accumulated other comprehensive income -loss until realized .
we typically invest in highly-rated securities with low probabilities of default .
our investment policy requires investments to be rated single a or better limits the types of acceptable investments concentration as to security holder and duration of the investment .
the gross unrealized gains and losses in fiscal 2019 and 2018 were caused primarily by changes in interest rates .
the longer the duration of marketable securities the more susceptible they are to changes in market interest rates and bond yields .
as yields increase those securities with a lower yield-at-cost show a mark-to-market unrealized loss .
we anticipate recovering the full cost of the securities either as market conditions improve or as the securities mature .
accordingly we believe that the unrealized losses are not other-than-temporary .
when evaluating the investments for otherthan- temporary impairment we review factors such as the length of time and extent to which fair value has been below the amortized cost basis current market liquidity interest rate risk the financial condition of the issuer and credit rating downgrades .
as of december 28 2019 and december 29 2018 gross unrealized losses related to our marketable securities portfolio were not material .

Question: What is the increase/ (decrease) in Amortized Cost of U.S. Treasuries from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 2461
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Trade accounts receivable
74,021
95,541
Allowance for doubtful accounts
(6,759)
(6,497)
67,262
89,044
Other accounts receivable
8,390
8,250
75,652
97,294
the corporation is also exposed to credit risk in relation to its trade accounts receivable .
to mitigate such risk the corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer .
the corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts .
the doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder .
factors such as the current economic conditions forward-looking macroeconomic data and historical information -number of overdue days of the customer ’ s balance outstanding as well as the customer ’ s collection history are examined .
the corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk .
the corporation has credit policies in place and has established various credit controls including credit checks deposits on accounts and advance billing and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms .
since the corporation has a large and diversified clientele dispersed throughout its market areas in canada and the united states there is no significant concentration of credit risk .
the following table provides further details on trade and other receivables net of allowance for doubtful accounts : .

Question: What was the average allowance for doubtful accounts from 2018 to 2019?
Answer: -6628
December 31, 2018
As Previously Reported
Adjustment
As Revised
Deferred commissions, current portion
$24,467
$1,064
$25,531
Total current assets
573,035
1,064
574,099
Deferred commissions, net of current portion
45,444
10,006
55,450
Total assets
807,156
11,070
818,226
Accrued expenses
68,331
1,734
70,065
Total current liabilities
400,423
1,734
402,157
Accumulated deficit
(529,962)
9,336
(520,626)
Total stockholders’ equity
55,907
9,336
65,243
Total liabilities and stockholders’ equity
807,156
11,070
818,226
revision of prior period financial statements .
during the preparation of the financial statements for the three months ended september 30 2019 the company identified a misstatement in previously issued financial statements .
the misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the company ’ s january 1 2018 adoption of accounting standards update no .
2014-09 “ revenue from contracts with customers -topic 606 ” - “ asu 2014-09 ” or “ topic 606 ” and impacted the january 1 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses .
the company determined that the error was not material to any previously issued financial statements .
the company has revised the december 31 2018 consolidated balance sheet and the statements of changes in stockholders ’ equity for all periods after january 1 2018 to correct the misstatement as follows -in thousands : .

Question: What were the total assets as revised?
Answer: 818,226
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Net income attributable to ON Semiconductor Corporation
$211.7
$627.4
$810.7
Basic weighted average common shares outstanding
410.9
423.8
421.9
Add: Incremental shares for:
Dilutive effect of share-based awards
1.9
4.3
5.5
Dilutive effect of convertible notes
3.2
7.8
0.9
Diluted weighted average common shares outstanding
416.0
435.9
428.3
Net income per common share attributable to ON Semiconductor Corporation:
Basic
$0.52
$1.48
$1.92
Diluted
$0.51
$1.44
$1.89
earnings per share .
calculations of net income per common share attributable to on semiconductor corporation are as follows -in millions except per share data : .
basic income per common share is computed by dividing net income attributable to on semiconductor corporation by the weighted average number of common shares outstanding during the period .
to calculate the diluted weighted-average common shares outstanding the number of incremental shares from the assumed exercise of stock options and assumed issuance of shares relating to rsus is calculated by applying the treasury stock method .
share-based awards whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net income per share calculation .
the excluded number of anti-dilutive share-based awards was approximately 0 .
8 million 0 .
6 million and 0 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
the dilutive impact related to the company ’ s 1 .
00 % notes and 1 .
625 % notes is determined in accordance with the net share settlement requirements under which the company ’ s convertible notes are assumed to be convertible into cash up to the par value with the excess of par value being convertible into common stock .
additionally if the average price of the company ’ s common stock exceeds $ 25 .
96 per share with respect to the 1 .
00 % notes or $ 30 .
70 per share with respect to the 1 .
625 % notes during the relevant reporting period the effect of the additional potential shares that may be issued related to the warrants that were issued concurrently with the issuance of the convertible notes will also be included in the calculation of diluted weighted-average common shares outstanding .
prior to conversion the convertible note hedges are not considered for purposes of the earnings per share calculations as their effect would be anti-dilutive .
upon conversion the convertible note hedges are expected to offset the dilutive effect of the 1 .
00 % notes and 1 .
625 % notes respectively when the stock price is above $ 18 .
50 per share with respect to the 1 .
00 % notes and $ 20 .
72 per share with respect to the 1 .
625 % notes .

Question: What is the change in Basic weighted average common shares outstanding from year ended December 31, 2018 to 2019?
Answer: -12.9
Fiscal Year
Fiscal Year
Fiscal Year
($ in millions)
2019
2018
Net sales
$2,380.2
$2,157.7
Less: surcharge revenue
438.1
365.4
Net sales excluding surcharge revenue
$1,942.1
$1,792.3
Operating income
$241.4
$189.3
Special items:
Acquisition-related costs
1.2
—
Adjusted operating income excluding special items
$242.6
$189.3
Operating margin
10.1%
8.8%
Adjusted operating margin excluding surcharge revenue and special items
12.5%
10.6%
operating income .
our operating income in fiscal year 2019 increased to $ 241 .
4 million or 10 .
1 percent of net sales as compared with $ 189 .
3 million or 8 .
8 percent of net sales in fiscal year 2018 .
excluding surcharge revenue and special items adjusted operating margin was 12 .
5 percent for the fiscal year 2019 and 10 .
6 percent for the same period a year ago .
the increase in the operating margin reflects steady demand and improved product mix coupled with operating cost improvements offset by higher selling general and administrative expenses compared to the same period a year ago .
the following presents our operating income and operating margin in each case excluding the impact of surcharge on net sales and special items .
we present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period .
see the section “ non-gaap financial measures ” below for further discussion of these financial measures .

Question: What was the amount of operating income as percentage of net sales in 2018?
Answer: 8.8 percent
Year Ended December 31,
Year Ended December 31,
2019
2018
Net cash provided by operating activities
$153,327
$256,426
Net cash used in investing activities
(15,381)
(6,581)
Net cash used in financing activities
(159,608)
(154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash
(21,662)
95,635
Cash and cash equivalents and restricted cash at beginning of period
449,473
353,838
Cash and cash equivalents and restricted cash at end of period
$427,811
$449,473
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
the following table reflects the cash flow impact of gs holdings on the consolidated statements of cash flows for the years indicated .

Question: What was the Net cash used in financing activities in 2019?
Answer: (159,608)
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
(In millions)
(In millions)
EMEA
$2,265
$2,478
$2,142
(8.6)%
15.7%
Americas
1,351
1,264
1,085
6.8
16.5
Asia Pacific
5,940
5,922
5,120
0.3
15.7
Total
$9,556
$9,664
$8,347
(1.1)%
15.8%
net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand .
for example products ordered by u .
s .
-based companies to be invoiced to asia pacific affiliates are classified as asia pacific revenues .
by location of shipment in 2019 revenues grew 6 .
8 % in americas driven by power discrete remained substantially flat in asia and decreased 8 .
6 % in emea mainly due to lower sales of microcontrollers and power discrete .
in 2018 revenues grew across all regions led by asia pacific and emea mainly due to growth in imaging and automotive .

Question: In 2019, why did the revenue grew in Americas?
Answer: driven by Power Discrete
December 31, 2019
December 31, 2018
December 31, 2017
Balance at beginning of year
38
333
258
Additions based on tax positions related to the current year
7
43
43
Additions based on acquisitions related to the current year
5
—
—
Additions for tax positions of prior years
1
8
12
Reduction for tax positions of prior years
(1)
(310)
(9)
Settlements
(2)
(18)
(2)
Prepayment Refund
—
—
—
Reductions due to lapse of statute of limitations
—
—
—
Foreign currency translation
—
(18)
31
Balance at end of year
48
38
333
at december 31 2019 and 2018 $ 21 million and $ 20 million respectively of unrecognized tax benefits were classified as a reduction of deferred tax assets .
the finalisation in the fourth quarter of 2018 of pending tax litigations triggered the reversal of uncertain tax positions in major tax jurisdictions for a total amount of $ 310 million .
it is reasonably possible that certain of the uncertain tax positions disclosed in the table above could increase within the next 12 months due to ongoing tax audits .
the company is not able to make an estimate of the range of the reasonably possible change .
additionally the company elected to classify accrued interest and penalties related to uncertain tax positions as components of income tax expense in the consolidated statements of income they were less than $ 1 million in 2019 $ 1 million in 2018 less than $ 1 million in 2017 $ 1 million in 2016 $ 1 million in 2015 $ 27 million in 2014 and not material in the previous years .
accrued interest and penalties amounted to $ 6 million at december 31 2019 and $ 5 million at december 31 2018 .
the tax years that remain open for review in the company ’ s major tax jurisdictions including france italy united states and india are from 1997 to 2019 .

Question: How much was the Accrued interest and penalties as of December 31, 2019?
Answer: $5 million
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Common stock, vested at issuance and nonvested at issuance
$721
$555
Stock options
354
132
Restricted stock units
225
103
Compensation expense related to common stock awards issued under equity incentive plan
$          1,300
$            790
equity incentive plan .
our board of directors administers the plan determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients .
the stock options granted under the plan have terms of up to 10 years .
as of december 31 2019 awards for the purchase of 4236719 shares have been granted and remain outstanding -common stock options common stock and restricted stock units and 2063281 shares are reserved for future grants under the 2014 plan .
share-based compensation expenses related to stock options stock and restricted stock units issued to employees and directors are included in selling general and administrative expenses .
the following table provides a detail of share-based compensation expense -in thousands .

Question: What is the average value of stock options in 2018 and 2019?
Answer: 243
2019
2018
2019
2018
At December 31,
Change in benefit obligation:
Change in benefit obligation:
Benefit obligation at beginning of year
$44,015
$48,500
$3,401
$4,548
Cost of benefits earned (service cost)
—
—
105
119
Interest cost on benefit obligation
1,802
1,673
140
142
Actuarial losses/(gains)
3,805
(3,456)
84
(1,206)
Benefits paid
(2,686)
(2,702)
(158)
(202)
Benefit obligation at year end
46,936
44,015
3,572
3,401
Change in plan assets:
Fair value of plan assets at beginning of year
31,929
35,591
—
—
Actual return on plan assets
6,790
(1,882)
—
—
Employer contributions
721
922
158
202
Benefits paid
(2,686)
(2,702)
(158)
(202)
Fair value of plan assets at year end
36,754
31,929
—
—
Unfunded status at December 31
$(10,182)
$(12,086)
$(3,572)
$(3,401)
postretirement benefit plans .
the company also provides certain postretirement health care and life insurance benefits to qualifying domestic retirees and their eligible dependents .
the health care plan for shore-based employees and their dependents and seagoing licensed deck officers - “ deck officers ” and their dependents is contributory at retirement while the life insurance plan for all employees is noncontributory .
in general postretirement medical coverage is provided to shore-based employees hired prior to january 1 2005 and all deck officers who retire and have met minimum age and service requirements under a formula related to total years of service .
the company no longer provides prescription drug coverage to its retirees or their beneficiaries once they reach age 65 .
the company does not currently fund these benefit arrangements and has the right to amend or terminate the health care and life insurance benefits at any time .
information with respect to the domestic pension and postretirement benefit plans for which the company uses a december 31 measurement date follow : .

Question: In which year was Benefit obligation at beginning of year for pension benefits less than 45,000?
Answer: 2019
All amounts in USD ‘000 
2019
2018
2017
Spot charter revenues*
283,007
259,978
257,495
Time charter revenues  
34,213
29,038
39,646
Total Voyage Revenues  
317,220
289,016
297,141
3 .
voyage revenues .
our voyage revenues consist of time charter revenues and spot charter revenues with the following split : .
* spot charter revenues for 2019 and 2018 are presented in accordance we asc 606 revenue from contracts with customers .
the comparative information for 2017 has not been restated .

Question: What is the value of the 2019 spot charter revenues as a percentage of the 2018 spot charter revenues?
Answer: 108.86
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net income (U.S. GAAP) (1)
$206,587
$254,127
$47,157
Non-GAAP adjustments:
Income tax expense (benefit)
(39,460)
9,132
4,294
Interest expense, net
19,204
32,073
39,731
Depreciation and amortization
52,628
50,661
38,151
EBITDA (non-GAAP) (1)
238,959
345,993
129,333
Excluding the following items:
Equity (income) loss from equity method investments
3,304
(76,192)
(41,643)
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
ERP integration costs/IT transition costs
8,813
80
7,045
Stock-based compensation
12,866
7,657
4,720
Restructuring charges (2)
8,779
14,843
5,404
R&D grant reimbursements and grant income
(4,559)
—
—
Legal expenses/fines related to antitrust class actions
11,896
16,636
2,640
Net foreign exchange (gain) loss
(7,230)
13,145
(3,758)
TOKIN investment-related expenses
—
—
1,101
Plant start-up costs (2)
(927)
929
427
Loss on early extinguishment of debt
15,946
486
—
Adjusted EBITDA (non-GAAP) (1)
$289,507
$191,705
$105,240
the following table provides reconciliation from u .
s .
gaap net income to non-gaap adjusted ebitda -amounts in thousands : .
-1 fiscal years ending march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
-2 $ 0 .
9 million in costs incurred during fiscal year 2018 related to the relocation of the company ' s tantalum powder facility equipment from carson city nevada to its existing matamoros mexico plant were reclassified from “ plant start-up costs ” to “ restructuring charges ” during fiscal year 2019 .

Question: What was the depreciation and amortization in 2017?
Answer: 38,151
September 27, 
September 28, 
2019
2018
Construction in process
24,848
49,661
Machinery and equipment
175,696
174,638
Leasehold improvements
12,962
14,984
Furniture and fixtures
3,716
2,306
Capital lease assets
46,496
19,380
Computer equipment and software
18,116
17,317
           Total property and equipment
281,834
278,286
Less accumulated depreciation and amortization
(149,187)
(128,363)
Property and equipment — net
$132,647
$149,923
9 .
property plant and equipment .
property plant and equipment consists of the following -in thousands : .
depreciation and amortization expense related to property and equipment for fiscal years 2019 2018 and 2017 was $ 29 .
7 million $ 30 .
7 million and $ 27 .
3 million respectively .
accumulated depreciation on capital lease assets for fiscal years 2019 and 2018 was $ 5 .
3 million and $ 3 .
2 million respectively .
see note 17 - impairments and note 15 - restructurings for information related to property and equipment impaired during fiscal year 2019 .

Question: In which year was value of Construction in process less than 30,000 thousands?
Answer: 2019
September 30,
September 30,
2019
2018
(in thousands)
(in thousands)
Balance at beginning of year
$ 9,942
$ 13,248
Additions (reductions) for tax positions taken in prior years
8,458
(80)
Recognition of benefits from expiration of statutes
(776)
(1,770)
Additions for tax positions related to the current year
951
713
Reductions for tax positions related to acquisitions
—
(2,169)
Balance at end of year
$18,575
$9,942
accounting for uncertainty in income taxes .
during fiscal 2019 and 2018 the aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows : .
at september 30 2019 and 2018 the amount of unrecognized tax benefits that if recognized would affect the effective tax rate was $ 0 .
7 million and $ 1 .
8 million respectively .
during fiscal year 2020 it is reasonably possible that resolution of reviews by taxing authorities both domestic and foreign could be reached with respect to an immaterial amount of net unrecognized tax benefits depending on the timing of examinations or expiration of statutes of limitations either because our tax positions are sustained or because we agree to the disallowance and pay the related income tax .
we recognize interest and / or penalties related to income tax matters in income tax expense .
the amount of net interest and penalties recognized as a component of income tax expense during fiscal 2019 and 2018 were not material .
we are subject to ongoing audits from various taxing authorities in the jurisdictions in which we do business .
as of september 30 2019 the fiscal years open under the statute of limitations in significant jurisdictions include 2016 through 2019 in the u .
s .
we believe we have adequately provided for uncertain tax issues we have not yet resolved with federal state and foreign tax authorities .
although not more likely than not the most adverse resolution of these issues could result in additional charges to earnings in future periods .
based upon a consideration of all relevant facts and circumstances we do not believe the ultimate resolution of uncertain tax issues for all open tax periods will have a material adverse effect upon our financial condition or results of operations .
cash amounts paid for income taxes net of refunds received were $ 28 .
7 million $ 15 .
7 million and $ 1 .
6 million in 2019 2018 and 2017 respectively .

Question: What is the cash amount paid for income taxes, net of refunds received in 2019?
Answer: $28.7 million
2019
2018
£m
£m
Net cash from operating activities as reported under IFRS
227.4
212.6
Acquisition and disposal costs
2.5
0.2
Net capital expenditure excluding acquired intangibles from acquisitions
(59.0)
(31.5)
Tax paid
78.4
61.6
Repayments of principal under lease liabilities
(11.2)
–
Adjusted cash from operations
238.1
242.9
adjusted cash flow .
a reconciliation showing the items that bridge between net cash from operating activities as reported under ifrs to an adjusted basis is given below .
adjusted cash from operations is used by the board to monitor the performance of the group with a focus on elements of cashflow such as net capital expenditure which are subject to day to day control by the business .
adjusted cash conversion in 2019 is 84 % -2018 : 91 % .
cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit .
the adjusted cash flow is included in the financial review on page 58 .

Question: What was the percentage change in the adjusted cash conversion in 2019 from 2018?
Answer: 7