FangyuLei/tatqa huggingface dataset:
2017
2018
(In Thousands)
(In Thousands)
Audit Fees (1)
$3,747
$4,476
Audit-Related Fees (2)
—
—
Tax Fees (3)
—
—
All Other Fees (4)
$3
$3
Total Fees
$3,750
$4,479
fees paid to the independent registered public accounting firm .
the following table presents fees for professional audit services and other services rendered to our company by kpmg for our fiscal years ended december 31 2017 and 2018 .
-1 audit fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements including audited financial statements presented in our annual report on form 10-k for the fiscal years ended december 31 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years .
-2 audit-related fees consist of fees for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “ audit fees .
” these services could include accounting consultations concerning financial accounting and reporting standards due diligence procedures in connection with acquisition and procedures related to other attestation services .
-3 tax fees consist of fees for professional services for tax compliance tax advice and tax planning .
these services include consultation on tax matters and assistance regarding federal state and international tax compliance .
-4 all other fees consist of license fees for the use of accounting research software .

Question: What is the change of “All Other Fees” from 2017 to 2018?
Answer: 0
Year ended December 31
Year ended December 31
Year ended December 31
2019
2018
2017
Expected life (in years)
0.5
0.5
0.5
Volatility
36% - 37%
33% - 40%
29% - 37%
Risk-free interest rate
1.58 - 2.43%
1.76% - 2.50%
0.76% - 1.16%
Dividend yield
- %
- %
- %
the fair value of the option component of the espp shares was estimated at the grant date using the black-scholes option pricing model with the following weighted average assumptions : .
the company issued 266 shares 231 shares and 183 shares under the espp in the years ended december 31 2019 2018 and 2017 respectively at a weighted average exercise price per share of $ 86 .
51 $ 77 .
02 and $ 73 .
02 respectively .
as of december 31 2019 the company expects to recognize $ 3531 of the total unamortized compensation cost related to employee purchases under the espp over a weighted average period of 0 .
37 years .

Question: What is the total shares issued under the ESPP between December 2017 to 2019?
Answer: 680
Year ended March 31
Year ended March 31
Year ended March 31
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
IPO India Plan
$1,198
$1,572
$2,140
JSOP Plan
—
615
3,622
Option award scheme 2012
—
197
699
2014 Share Plan
47
(22)
1,427
2015 Share Plan(*)
3,059
100
328
Other share option awards(**)
5,346
7,283
4,405
Management scheme (staff share grant) (***)
11,911
8,173
10,850
$21,561
$17,918
$23,471
28 share based compensation plans .
the compensation cost recognised with respect to all outstanding plans and by grant of shares which are all equity settled instruments is as follows : .
- * includes of 1305399 options granted towards share plan 2015 during twelve months ended march 31 2019 at an average exercise price of $ 14 .
86 per share and average grant date fair value $ 2 .
6 per share .
- * * includes restricted share unit -rsu and other share option plans .
in respect of 211567 units / options granted towards rsu during twelve months ended march 31 2019 grant date fair value approximates intrinsic value $ 10 .
48 per share .
- * * includes restricted share unit -rsu and other share option plans .
in respect of 211567 units / options granted towards rsu during twelve months ended march 31 2019 grant date fair value approximates intrinsic value $ 10 .
48 per share .
- * * * includes 1400000 shares granted twelve months ended march 31 2019 to management personnel at grant date fair value $ 10 .
08 per share .
joint stock ownership plan -jsop .
in april 2012 the company established a controlled trust called the eros international plc employee benefit trust - “ jsop trust ” .
the jsop trust purchased 2000164 shares of the company out of funds borrowed from the company and repayable on demand .
the company ’ s board nomination and remuneration committee recommends to the jsop trust certain employees officers and key management personnel to whom the jsop trust will be required to grant shares from its holdings at nominal price .
such shares are then held by the jsop trust and the scheme is referred to as the “ jsop plan .
” the shares held by the jsop trust are reported as a reduction in stockholders ’ equity and termed as ‘ jsop reserves ’ .

Question: How many fiscal years had  IPO India Plan above $2,000 thousand?
Answer: 1
2019
2018
$ million
$ million
Cash at bank
103.9
57.7
Short-term bank deposits
79.3
63.9
183.2
121.6
22 .
cash and cash equivalents .
cash at bank earns interest at floating interest rates .
of the total cash and cash equivalents balance $ 79 .
3 million -2018 $ 63 .
9 million is callable at notice of three months or less at the date of investment .
short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency .
at the end of 2019 the currency split of cash and cash equivalents was us dollar 78 per cent -2018 83 per cent sterling 11 per cent -2018 8 per cent and other currencies 11 per cent -2018 9 per cent .
for the purposes of the cash flow statement cash and cash equivalents comprise the above amounts .

Question: What was the change in the cash at bank?
Answer: 46.2
Year ended December 31,
Year ended December 31,
Year ended December 31,
2018
2019
Change
Amounts are in thousands of U.S. Dollars
Revenues
$618,344
$668,637
$50,293
Net pool allocation
17,818
(4,264)
(22,082)
Voyage expenses and commissions
(20,374)
(23,772)
(3,398)
Vessel operating and supervision costs
(128,084)
(139,662)
(11,578)
Depreciation
(153,193)
(168,041)
(14,848)
General and administrative expenses
(41,993)
(47,385)
(5,392)
Impairment loss on vessels
—
(162,149)
(162,149)
Profit from operations
292,518
123,364
(169,154)
Financial costs
(166,627)
(190,481)
(23,854)
Financial income
4,784
5,318
534
Loss on derivatives
(6,077)
(55,441)
(49,364)
Share of profit of associates
1,800
1,627
(173)
Total other expenses, net
(166,120)
(238,977)
(72,857)
Profit/(loss) for the year
126,398
(115,613)
(242,011)
Non-controlling interests
78,715
(14,952)
(93,667)
Profit/(loss) attributable to owners of the Group
$47,683
$(100,661)
$(148,344)
results of operations .
year ended december 31 2018 compared to year ended december 31 2019 .
during the year ended december 31 2019 we had an average of 27 .
2 ships operating in our owned and bareboat fleet -including ships owned by the partnership having 9518 revenue operating days and an average of 27 .
2 ships operating under our technical management -including 27 .
0 of our owned and bareboat ships .
during the year ended december 31 2018 we had an average of 26 .
0 ships operating in our owned and bareboat fleet -including ships owned by the partnership having 9030 revenue operating days and an average of 25 .
5 ships operating under our technical management -including 25 .
0 of our owned and bareboat ships .
revenues : revenues increased by 8 .
1 % or $ 50 .
3 million from $ 618 .
3 million during the year ended december 31 2018 to $ 668 .
6 million during the year ended december 31 2019 .
the increase in revenues is mainly attributable to an increase of $ 63 .
4 million deriving from the full operation of the gaslog houston the gaslog hong kong and the gaslog gladstone which were delivered on january 8 2018 march 20 2018 and march 29 2018 respectively and the deliveries of the gaslog gladstone on march 15 2019 and the gaslog warsaw on july 31 2019 .
these deliveries resulted in an increase in revenue operating days .
in addition there was an increase of $ 11 .
0 million from our vessels trading in the spot and short-term market including the impact of the unscheduled dry-dockings of the gaslog savannah the gaslog singapore and the gaslog chelsea and an increase of $ 2 .
7 million from the remaining fleet .
the above increases were partially offset by a decrease of $ 26 .
1 million from the expiration of the initial time charters of the gaslog shanghai the gaslog santiago the gaslog sydney the gaslog skagen the gaslog saratoga and the methane jane elizabeth and a decrease of $ 0 .
7 million due to increased off-hire days from the remaining vessels .
the average daily hire rate increased from $ 68392 for the year ended december 31 2018 to $ 70167 for the year ended december 31 2019 .

Question: What was the percentage change in profit from operations from 2018 to 2019?
Answer: -57.83
Year Ended March 31,
Year Ended March 31,
Year Ended March 31,
2019
2018
2017
Cost of sales (1)
$14.9
$13.8
$18.7
Research and development
72.0
42.5
46.8
Selling, general and administrative
62.3
36.9
62.6
Special (income) charges and other, net
17.2
—
—
Pre-tax effect of share-based compensation
166.4
93.2
128.1
Income tax benefit
35.5
28.3
44.2
Net income effect of share-based compensation
$130.9
$64.9
$83.9
note 16 .
share-based compensation .
share-based compensation expense .
the following table presents the details of the company ' s share-based compensation expense -in millions : .
-1 during the year ended march 31 2019 $ 17 .
2 million of share-based compensation expense was capitalized to inventory and $ 14 .
9 million of previously capitalized share-based compensation expense in inventory was sold .
during the year ended march 31 2018 $ 11 .
9 million of share-based compensation expense was capitalized to inventory and $ 13 .
8 million of previously capitalized share-based compensation expense in inventory that was sold .
during the year ended march 31 2017 $ 11 .
3 million of share-based compensation expense was capitalized to inventory .
the amount of sharebased compensation included in cost of sales during fiscal 2017 included $ 14 .
5 million of previously capitalized sharebased compensation expense in inventory was sold and $ 4 .
2 million of share-based compensation expense related to the company ' s acquisition of atmel that was not previously capitalized into inventory .
the amount of unearned share-based compensation currently estimated to be expensed in the remainder of fiscal 2020 through fiscal 2024 related to unvested share-based payment awards at march 31 2019 is $ 253 .
4 million .
the weighted average period over which the unearned share-based compensation is expected to be recognized is approximately 1 .
88 years .

Question: What was the weighted average period over which the unearned share-based compensation is expected to be recognized?
Answer: approximately 1.88 years
As of December 31,
As of December 31,
2018
2019
Various guarantees
451
388
Other long-term assets
2,092
1,613
Cash collaterals on swaps
—
22,220
Total
2,543
24,221
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
10 .
other non-current assets .
other non-current assets consist of the following : .
cash collaterals on swaps represent cash deposited for the group ’ s interest rate swaps being the difference between their fair value and an agreed threshold .

Question: In which year was the other long-term assets higher?
Answer: 2018
2019
2018
Raw Materials and Component Parts
$11,600
$ 16,206
Work in Progress
8,896
8,216
Finished Goods
2,860
1,764
$23,356
$ 26,186
6 .
inventories .
inventories at april 30 2019 and 2018 respectively consisted of the following -in thousands : .
for the year ended april 30 2018 the company recorded a non-cash write-down of approximately $ 5 .
6 million of inventory .
inventory write-down resulted from two principal factors : -1 adoption by satellite manufacturers of policies precluding the use of parts and components over ten years old .
this policy was unanticipated and resulted in reduced likelihood of fei being able to use inventory that exceeds that threshold and -2 changing technology associated with the advanced analog-to-digital converters which enables direct synthesis of certain frequencies for which fei previously provided frequency conversion technology reducing the likelihood that some parts and components associated with frequency conversion will be usable .
additionally the company ’ s new inventory reserve policy resulted in a charge of $ 1 .
1 million in the fiscal year ended april 30 2019 .
inventory reserves included in inventory were $ 6 .
6 million and $ 5 .
5 million for the fiscal years ended april 30 2019 and 2018 respectively .

Question: In 2019, what is the percentage constitution of finished goods among the total inventory amount?
Answer: 12.25
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$185
$200
$299
Charges (reversals) to costs and expenses
37
(15)
(99)
Balance at end of year
$222
$185
$200
accounts receivable and allowance for doubtful accounts .
the majority of our accounts receivable are derived from sales to large multinational semiconductor manufacturers throughout the world are recorded at their invoiced amount and do not bear interest .
in order to monitor potential credit losses we perform ongoing credit evaluations of our customers ' financial condition .
an allowance for doubtful accounts is maintained based upon our assessment of the expected collectability of all accounts receivable .
the allowance for doubtful accounts is reviewed and assessed for adequacy on a quarterly basis .
we take into consideration -1 any circumstances of which we are aware of a customer ' s inability to meet its financial obligations and -2 our judgments as to prevailing economic conditions in the industry and their impact on our customers .
if circumstances change and the financial condition of our customers is adversely affected and they are unable to meet their financial obligations we may need to take additional allowances which would result in an increase in our operating expense .
activity related to our allowance for doubtful accounts receivable was as follows -in thousands : .

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

Question: What was the change in the Unamortized debt discount between 2018 and 2019?
Answer: 613
€ 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: When has METRO started applying IFRS 15?
Answer: Commencing with financial year 2018/19
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Profit before income taxes
440,563
367,380
19.9
Combined Canadian income tax rate
26.50%
26.50%
—
Income taxes at combined Canadian income tax rate
116,749
97,356
19.9
Difference in operations' statutory income tax rates
1,466
(3)
—
Impact on deferred taxes as a result of changes in substantively enacted tax rates
15
(94,175)
—
Impact on income taxes arising from non-deductible expenses and non-taxable profit
(565)
1,670
—
Tax impacts related to foreign operations
(28,633)
(22,099)
29.6
Other
(5,377)
53
—
83,655
(17,198)
—
3 .
5 income taxes .
-1 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 .
fiscal 2019 income taxes expense amounted to $ 83 .
7 million compared to a recovery of $ 17 .
2 million for the prior year mainly attributable to : • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the united states ; • the increase in profit before income taxes which is mostly related to the impact of the metrocast acquisition completed in the second quarter of fiscal 2018 and • the appreciation of the us dollar against the canadian dollar compared to the prior year .
on march 19 2019 the department of finance canada confirmed the acceleration of tax depreciation on most capital investments for property plant and equipment acquired after november 20 2018 which phases out during the period from 2023 to 2028 .
the federal accelerated tax depreciation had a favorable impact on the current income tax expense of the corporation in fiscal 2019 .
on march 21 2019 the qu é bec department of finance confirmed that it would harmonize with the federal legislation .
on december 22 2017 the u .
s .
federal government enacted the tax cuts and jobs act -the " act " .
the tax reform reduced the general federal corporate tax rate from 35 % to 21 % starting after 2017 which reduced net deferred tax liabilities by approximately $ 94 million -us $ 74 million in the second quarter of fiscal 2018 .
in addition the act calls for other changes such as interest deductibility limitations full deduction of acquisitions of tangible assets net operating losses limitations as well as base erosion anti-avoidance which together with tax rate reductions had an overall favorable impact on the income tax expense .

Question: What was the average Income taxes at combined Canadian income tax rate?
Answer: 107052.5
($ in millions)
($ in millions)
($ in millions)
($ in millions)
2019
2019
2018
2017
Balance at January 1
$6,759
$ 7,031
$3,740
Additions based on tax positions related to the current year
816
394
3,029
Additions for tax positions of prior years
779
1,201
803
Reductions for tax positions of prior years (including impacts due to a lapse of statute)
(922)
(1,686)
(367)
Settlements
(286)
(181)
(174)
Balance at December 31
$7,146
$ 6,759
$7,031
the amount of unrecognized tax benefits at december 31 2019 increased by $ 387 million in 2019 to $ 7146 million .
a reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows : .
the additions to unrecognized tax benefits related to the current and prior years were primarily attributable to u .
s .
federal and state tax matters as well as non-u .
s .
tax matters including transfer pricing credits and incentives .
the settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to u .
s .
federal and state tax matters non-u .
s .
audits and impacts due to lapse of statute of limitations .
the unrecognized tax benefits at december 31 2019 of $ 7146 million can be reduced by $ 584 million associated with timing adjustments u .
s .
tax credits potential transfer pricing adjustments and state income taxes .
the net amount of $ 6562 million if recognized would favorably affect the company ’ s effective tax rate .
the net amounts at december 31 2018 and 2017 were $ 6041 million and $ 6064 million respectively .

Question: What attributed to settlements and reductions to unrecognized tax benefits?
Answer: The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
December 31,
December 31,
2019
2018
United States
$239,511
$115,869
Asia
301,020
12,274
Europe
59,925
59,936
Total
$600,456
$188,079
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the following table summarizes long-lived assets by geographic area as of december 31 2019 and december 31 2018 : .
long-lived assets include property and equipment operating lease right-of-use assets goodwill and other intangible assets .

Question: What does Long-lived assets include?
Answer: property and equipment, operating lease right-of-use assets, goodwill and other intangible assets