FangyuLei/tatqa huggingface dataset:
2019
2018
$M
$M
Property, plant and equipment
209
666
Other assets
16
155
Total assets classified as held for sale
225
821
Provisions
–
21
Total liabilities directly associated with assets held for sale
–
21
this section sets out the assets and liabilities subject to a committed plan to sell .
at 30 june 2019 assets held for sale includes group properties -2018 : assets and liabilities relating to the petrol business and other group properties have been classified as held for sale .
assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable .
they are measured at the lower of their carrying amount and fair value less costs to sell except for assets such as deferred tax assets assets arising from employee benefits and financial assets which are specifically exempt from this measurement requirement .
an impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell .
a gain is recognised for any subsequent increases in fair value less costs to sell of an asset but not in excess of any cumulative impairment loss previously recognised .
a gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition .
assets are not depreciated or amortised while they are classified as held for sale .
interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised .

Question: What is the percentage change in property, plant and equipment between 2018 and 2019?
Answer: 68.62
2018
2019
(Expressed in millions of U.S. Dollars)
(Expressed in millions of U.S. Dollars)
Audit fees
$1.8
$1.7
Total fees
$1.8
$1.7
item 16 .
c .
principal accountant fees and services .
deloitte llp an independent registered public accounting firm has audited our annual financial statements acting as our independent auditor for the fiscal years ended december 31 2018 and december 31 2019 .
the chart below sets forth the total amount billed and accrued for deloitte llp for services performed in 2018 and 2019 respectively and breaks down these amounts by the category of service .
the fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below .
audit fees .
audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the company and the audit of the financial statements for its individual subsidiary companies fees for the review of the quarterly financial information as well as in connection with the review of registration statements and related consents and comfort letters and any other services required for sec or other regulatory filings .
included in the audit fees for 2018 are fees of $ 0 .
2 million related to the partnership ’ s public offerings completed in 2018 .
included in the audit fees for 2019 are fees of $ 0 .
2 million related to equity and bond related transactions .
tax fees .
no tax fees were billed by our principal accountant in 2018 and 2019 .
audit-related fees .
no audit-related fees were billed by our principal accountant in 2018 and 2019 .
all other fees .
no other fees were billed by our principal accountant in 2018 and 2019 .

Question: What does audit fees represent?
Answer: Compensation for professional services rendered for the audit of the consolidated financial statements of the Company and the audit of the financial statements for its individual subsidiary companies, fees for the review of the quarterly financial information, as well as in connection with the review of registration statements and related consents and comfort letters, and any other services required for SEC or other regulatory filings
(In thousands)
December 31, 2019
December 31, 2018
Current minimum lease payments receivable(1)
$1,201
$11,339
Non-current minimum lease payments receivable(2)
889
1,670
Total minimum lease payments receivable
2,090
13,009
Less: Current unearned revenue(1)
365
631
Less: Non-current unearned revenue(2)
163
473
Net investment in sales-type leases
$1,562
$11,905
sales-type leases .
we are the lessor in sales-type lease arrangements for network equipment which have initial terms of up to five years .
our sales-type lease arrangements contain either a provision whereby the network equipment reverts back to us upon the expiration of the lease or a provision that allows the lessee to purchase the network equipment at a bargain purchase amount at the end of the lease .
in addition our sales-type lease arrangements do not contain any residual value guarantees or material restrictive covenants .
the allocation of the consideration between lease and nonlease components is determined by stand-alone selling price by component .
the net investment in sales-type leases consists of lease receivables less unearned income .
collectability of sales-type leases is evaluated periodically at an individual customer level .
the company has elected to exclude taxes related to sales-type leases from revenue and the associated expense of such taxes .
as of december 31 2019 and 2018 we did not have an allowance for credit losses for our net investment in sales-type leases .
as of december 31 2019 and 2018 the components of the net investment in sales-type leases were as follows : .
-1 included in other receivables on the consolidated balance sheet .
-2 included in other assets on the consolidated balance sheet .

Question: What was the non-current minimum lease payments receivable in 2019?
Answer: $1,201
June 30, 2019
June 30, 2018
Deferred maintenance
$192,955
$164,986
Other deferred revenue  
10,287
9,539
Total deferred revenue, net  
203,242
174,525
Less: current portion  
144,230
130,865
Non-current deferred revenue, net
$59,012
$43,660
deferred revenue .
the following table summarizes contract liabilities which are shown as deferred revenue -in thousands : .
total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019 .

Question: What was the other deferred revenue in 2018?
Answer: 9,539
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Profit / (loss) for the year before taxation
53.6
(41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%)
10.2
(7.7)
Effects of:
Adjustments in respect of previous years
0.8
7.1
Change in tax rate during the year
1.4
3.6
Expenses not deductible for tax purposes
11.8
9.4
Losses not recognised
(0.9)
–
Higher tax rates on overseas earnings
7.7
3.8
Research and development and other tax credits
(1.9)
(0.6)
Impact of US tax reform on deferred tax
–
5.4
Other movements
(2.4)
(1.1)
Charge for taxation on profit / (loss) for the year
26.7
19.9
the following table reconciles the theoretical corporation tax expense to the reported tax expense using the uk corporation tax rate .
the reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported financial statements .
the group ’ s taxation strategy is published at www .
sophos .
com / en-us / medialibrary / pdfs / legal / sophos-group-tax-poli the group ’ s taxation strategy is published at www .
sophos .
com / en-us / medialibrary / pdfs / legal / sophos-group-tax-policyfy19 .
pdf and is aligned to its business strategy and operational needs .
oversight of taxation is within the remit of the audit and risk committee .
the chief financial officer is responsible for tax strategy supported by a global team of tax professionals .
sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the group complies with current tax legislation .
the group proactively seeks to agree arm ’ s length pricing with tax authorities to mitigate tax risks of significant cross-border operations .
the group actively engages with policy makers tax administrators industry bodies and international institutions to provide informed input on proposed tax measures so that it and they can understand how those proposals would affect the group .
however a tax authority may seek adjustment to the filing position adopted by a group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed .
uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate .

Question: In which years was the Charge for taxation on profit for the year recorded?
Answer: 2019 2018
2019 STI Bonus Amounts
Named Officer
Target Bonus Opportunity (1)
X
Company Performance % (2)
X
Discretionary Adjustment for Individual Performance(3)
=
STI Bonus Amount
Current Executives:
Jeffrey K. Storey
$3,600,022
97%
100%
$3,492,021
Indraneel Dev
780,000
97%
110%
832,260
Stacey W. Goff
720,021
97%
100%
698,420
Scott A. Trezise
439,654
97%
110%
469,111
Shaun C. Andrews
461,442
97%
110%
492,359
actual sti bonus amounts authorized .
the actual amounts of the neos ’ 2019 bonuses were calculated as follows : .
-1 determined based on earned salary and applicable sti target bonus percentage during 2019 and includes pro-rations for any changes to salary and / or sti target bonus percentage described below .
a target bonus opportunity for mr .
storey reflects his salary earned during 2019 of $ 1800011 and a sti target bonus percentage of 200 % .
b target bonus opportunity for mr .
dev reflects his salary earned during 2019 of $ 650000 and a sti target bonus percentage of 120 % .
c target bonus opportunity for mr .
goff reflects his salary earned during 2019 of $ 600018 and a sti target bonus percentage of 120 % .
d target bonus opportunity for mr .
trezise reflects his salary earned during 2019 with a salary increase from $ 475010 to $ 500011 effective on february 23 2019 and an increase of sti target bonus percentage from 80 % to 90 % also effective on february 23 2019 .
e target bonus opportunity for mr .
andrews reflects his salary earned during 2019 with a salary increase from $ 425006 to $ 525000 effective on august 21 2019 and a sti target bonus percentage of 100 % .
-2 calculated or determined as discussed above under “ — 2019 performance results .
” .
-3 determined based on achievement of individual performance objectives as described further above in this subsection .
committee discretion to pay in cash or shares .
the committee may authorize the payment of annual bonuses in cash or shares of common stock .
since 2000 the committee has paid these bonuses entirely in cash principally to diversify our compensation mix and to conserve shares in our equity plans .
recent actions -february 2020 .
in connection with establishing targets for the 2020 sti program the committee increased mr .
dev ’ s sti target bonus percentage to 125 % in light of his position to market and performance as cfo and made no changes to the target bonus percentage for any of our other neos .

Question: How is the discretionary adjustment for individual performance determined?
Answer: based on achievement of individual performance objectives
December 31,
December 31,
2019
2018
Payroll and incentive compensation
$ 3,009
$ 1,937
Current portion of operating lease liabilities     –
285
-
Real estate taxes
398
398
Other
395
442
Total accrued expenses
$ 4,087
$ 2,777
note 6 – accrued expenses .
accrued expenses consisted of the following : .

Question: What is the value of  Payroll and incentive compensation  in 2019?
Answer: 3,009
2019
2018
Weighted-average fair value of options granted per share
$8.78
$6.63
Historical volatility
60%
46%
Risk-free interest rate
2.10%
2.84%
Dividend yield
—
—
Expected life in years
3.6
5.7
the company utilized the black-scholes option pricing model to value the stock options .
the company used an expected life as defined under the simplified method which is using an average of the contractual term and vesting period of the stock options .
the risk-free interest rate used for the award is based on the u .
s .
treasury yield curve in effect at the time of grant .
the company accounted for forfeitures as they occur .
the historical volatility was calculated based upon implied volatility of the company ' s historical stock prices .
the fair value of 2019 and 2018 stock options was estimated using the black-scholes option pricing model with the following weighted-average assumptions : .
as of december 31 2019 there was approximately $ 419000 of unrecognized stock-based compensation expense related to outstanding 2019 stock options expected to be recognized over 3 .
4 and approximately $ 418000 of unrecognized stock-based compensation expense related to outstanding 2018 stock options expected to be recognized over 2 .
4 years .
there was no unrecognized stock-based compensation expense relating stock options granted prior to 2018 .

Question: Which year has a higher weighted-average fair value of options granted per share used in the Black-Scholes model?
Answer: 2019
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441
stock-based compensation expense is recognized in the company ’ s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to january 1 2006 based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance .
the impact on the company ’ s results of operations of recording stock-based compensation expense for fiscal years 2019 2018 and 2017 was as follows -in thousands : .
no stock-based compensation was capitalized or included in inventories at the end of 2019 2018 and 2017 .

Question: What are the respective values of the stock-based compensation for selling, general and administrative in 2018 and 2019?
Answer: 1,012 824
Number of Shares
Weighted-Average Grant-Date Fair Value
(per share)
Outstanding at April 1, 2018
243,354
$10.78
Granted
265,452
14.66
Vested
(197,917)
12.74
Forfeited
(73,743)
11.3
Outstanding at March 31, 2019
237,146
$13.46
restricted shares .
we granted shares to certain of our directors executives and key employees under the 2016 and 2011 plans the vesting of which is service-based .
the following table summarizes the activity during the twelve months ended march 31 2019 for restricted shares awarded under the 2016 and 2011 plans : .
the weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date .
during fiscal 2019 a total of 197917 shares net of 47146 shares withheld from the vested restricted shares to cover the employee ' s minimum applicable income taxes were issued from treasury .
the shares withheld were returned to treasury shares .

Question: What was the weighted average granted date fair value per share at April 1, 2018?
Answer: $10.78
2019
2018
2017
Directors' remuneration
Average remuneration of Supervisory Board Members(1)
$105,066
$ 115,618
$ 123,281
Company's performance
Net revenues (amounts in millions)
$ 9,556
$ 9,664
$ 8,347
Operating income (amounts in millions)
$ 1,203
$ 1,400
$ 1,005
Average remuneration of all global indirect employees (FTE basis) (3)
Employees
$ 97,300
$ 100,600
$ 93,500
-1 using the euro per us dollar exchange rate on december 31 2019 of € 1 = $ 1 .
1213 .
-2 since may 23 2019 mr .
manzi has not been a member of the supervisory board .
-3 global indirect employees are all employees other than those directly manufacturing our products .
we do not have any service agreements with members of our supervisory board .
we did not extend any loans or overdrafts to any of our supervisory board members .
furthermore we have not guaranteed any debts or concluded any leases with any of our supervisory board members or their families .

Question: What was the average Net Revenues?
Answer: 9189
2019
2018
Net sales:    
AMER 
$1,429.3
$1,218.9
APAC 
1,557.2
1,498.0
EMEA 
309.9
281.5
Elimination of inter-segment sales
(132.0)
(124.9)
Total net sales
3,164.4
2,873.5
a discussion of net sales by reportable segment is presented below for the indicated fiscal years -in millions : .
amer .
net sales for fiscal 2019 in the amer segment increased $ 210 .
4 million or 17 .
3 % as compared to fiscal 2018 .
the increase in net sales was driven by a $ 181 .
7 million increase in production ramps of new products for existing customers a $ 13 .
5 million increase in production ramps for new customers and overall net increased customer end-market demand .
the increase was partially offset by a $ 16 .
4 million decrease for end-of-life products and a $ 6 .
0 million reduction due to disengagements with customers .
apac .
net sales for fiscal 2019 in the apac segment increased $ 59 .
2 million or 4 .
0 % as compared to fiscal 2018 .
the increase in net sales was driven by an $ 87 .
3 million increase in production ramps of new products for existing customers and a $ 58 .
1 million increase in production ramps for new customers .
the increase was partially offset by a $ 28 .
4 million reduction due to a disengagement with a customer a $ 7 .
3 million decrease for end-of-life products and overall net decreased customer end-market demand .
emea .
net sales for fiscal 2019 in the emea segment increased $ 28 .
4 million or 10 .
1 % as compared to fiscal 2018 .
the increase in net sales was the result of a $ 20 .
2 million increase in production ramps of new products for existing customers a $ 4 .
2 million increase in production ramps for new customers and overall net increased customer end-market demand .
the increase was partially offset by a $ 6 .
2 million reduction due to a disengagement with a customer .

Question: How many years did net sales from APAC exceed $1,500 million?
Answer: 1
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Service cost
$405
$448
$443
Interest cost
254
196
194
Recognized actuarial (gains)
(86)
(58)
(43)
Net periodic benefit cost
573
586
594
Unrealized net actuarial (gains), net of tax
(2,324)
(2,256)
(1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss)
$(1,751)
$(1,670)
$(980)
the company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data .
the discount rate is used to calculate expected future cash flows at a present value on the measurement date which is december 31 .
this rate represents the market rate for high-quality fixed income investments .
a lower discount rate would increase the present value of benefit obligations .
other assumptions include demographic factors such as retirement mortality and turnover .
the following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the pension plans -in thousands : .
in march 2017 the fasb issued asu 2017-07 compensation – retirement benefits -topic 715 – improving the presentation of net periodic pension cost and net periodic postretirement benefit cost - “ asu 2017-07 ” .
these amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period .
the other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations .
if a separate line item is not used the line items used in the income statement to present other components of net benefit cost must be disclosed .
these amendments are effective for annual periods beginning after december 15 2017 including interim periods within those annual periods .
these amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively on and after the effective date for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets .
the amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements .

Question: In which year was Net periodic benefit cost the largest?
Answer: 2017
Fiscal Year
Fiscal Year
Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees:
U.S. loss
$(84,071)
$(778,316)
$(1,242,000)
Non-U.S. income (loss)
110,040
(120,355)
41,250
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees
$25,969
$(898,671)
$(1,200,750)
Provision for income taxes:
Current tax (expense) benefit
Federal
$(328)
$(1,155)
$6,816
State
(370)
(553)
6,575
Foreign
(24,588)
(4,100)
(12,074)
Total current tax (expense) benefit
(25,286)
(5,808)
1,317
Deferred tax (expense) benefit
Federal
(100)
—
—
State
—
—
1,450
Foreign
(1,245)
4,798
1,177
Total deferred tax (expense) benefit
(1,345)
4,798
2,627
(Provision for) benefit from income taxes
(26,631)
$(1,010)
$3,944
note 13 .
income taxes .
in the year ended december 29 2019 our income tax provision of $ 26 .
6 million on a profit before income taxes and equity in earnings -losses of unconsolidated investees of $ 26 .
0 million was primarily due to tax expense in foreign jurisdictions that were profitable .
in the year ended december 30 2018 our income tax provision of $ 1 .
0 million on a loss before income taxes and equity in earnings of unconsolidated investees of $ 898 .
7 million was primarily due to tax expense in foreign jurisdictions that were profitable offset by tax benefit related to release of valuation allowance in a foreign jurisdiction and by a release of tax reserves due to lapse of statutes of limitation .
the geographic distribution of income -loss from continuing operations before income taxes and equity earnings -losses of unconsolidated investees and the components of provision for income taxes are summarized below : .

Question: What was the percentage change in Total deferred tax benefit  from 2017 to 2018?
Answer: 82.64
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 amount of the total cash and cash equivalents balance is callable at notice of three months or less at the date of investment in 2019?
Answer: $79.3 million