FangyuLei/tatqa huggingface dataset:
March 31,
March 31,
March 31,
(amounts in thousands)
2019
2018
Accounts receivable:
Trade
$176,715
$166,459
Allowance for doubtful accounts reserve
(1,206)
(1,210)
Ship-from-stock and debit (“SFSD”) reserve
(18,862)
(17,362)
Returns reserves (1)
(964)
(131)
Rebates reserves
(967)
(446)
Price protection reserves
(657)
(420)
Other
—
(329)
Accounts receivable, net (1)
$154,059
$146,561
note 13 : supplemental balance sheets and statements of operations detail .
-1 fiscal year ended march 31 2018 adjusted due to the adoption of asc 606 .

Question: Which years did the net accounts receivables exceed $150,000 thousand?
Answer: 1
As of March 31,
As of March 31,
2019
2018
U.S. build-to-suit facility
$47,001
$43,925
U.K. build-to-suit facility
—
31,240
Less: Accumulated depreciation
(5,164)
(753)
$41,837
$74,412
-1 includes construction costs capitalized related to build-to-suit facilities : .
as of march 31 2019 and 2018 the u .
s .
build-to-suit facility includes company-funded building improvements of $ 5 .
2 million and $ 4 .
5 million respectively .
in march 2019 the company derecognized the u .
k .
build-to-suit facility upon substantial completion of construction .
see note 12 for further details .

Question: What is the average U.S. build-to-suit facility for March 31, 2018 to March 31, 2019?
Answer: 45463
As of December 31,
As of December 31,
2018
2019
Borrowings, current portion
520,550
255,422
Borrowings, non-current portion
2,307,909
2,891,973
Lease liabilities, current portion
6,675
9,363
Lease liabilities, non-current portion
199,424
195,567
Total debt
3,034,558
3,352,325
Total equity
1,983,122
1,649,853
Total debt and equity
5,017,680
5,002,178
Gearing ratio
60.48%
67.01%
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 .
25 .
capital risk management .
the group ’ s objectives when managing capital are to safeguard the group ’ s ability to continue as a going concern to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholders value .
the group monitors capital using a gearing ratio which is total debt divided by total equity plus total debt .
the gearing ratio is calculated as follows : .

Question: Which year has a higher Total equity?
Answer: 2018
(In thousands)
2019
2018
2017
Current
Federal
$(518)
$(8,001)
$466
State
(1,065)
(476)
(150)
International
(282)
11,705
6,458
Total Current
(1,865)
3,228
6,774
Deferred
Federal
24,801
(14,448)
8,024
State
5,815
(3,390)
1,882
International
(546)
581
4,167
Total Deferred
30,070
(17,257)
14,073
Total Income Tax Expense (Benefit)
$28,205
$(14,029)
$20,847
note 13 – income taxes .
a summary of the components of the expense -benefit for income taxes for the years ended december 31 2019 2018 and 2017 is as follows : .

Question: What is the expense (benefit) for current International component?
Answer: (282)
2019
2018
$’000
$’000
Dividends paid during the year (net of dividend re-investment)
4 cent per share final dividend paid 27 September 2018 – fully franked1
7,319
3 cent per share final dividend paid 30 September 2017 – fully franked
5,175
3 cent per share interim dividend paid 29 March 2019 – fully franked
5,318
3 cent per share interim dividend paid 29 March 2018 – fully franked
5,217
12,637
10,392
Proposed dividend not recognised at the end of the year
5,922
7,865
Dividends franking account
30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years
1,586
3,125
20 .
dividends .
a regular dividend of 3 cents per share has been declared .
this final dividend of 3 cents per share partially franked to 2 .
6 cents per share was announced to the market on 23 august 2019 .
the amount declared has not been recognised as a liability in the accounts of hansen technologies ltd as at 30 june 2019 .
1 .
the final dividend paid of 4 cents per share franked to 4 cents comprised of an ordinary dividend of 3 cents per share together with a special dividend of 1 cent per share .
the above available amounts are based on the balance of the dividend franking account at year end adjusted for : • franking credits that will arise from the payment of any current tax liability ; • franking debits that will arise from the payment of any dividends recognised as a liability at year end ; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end ; and • franking credits that the entity may be prevented from distributing in subsequent years .

Question: How many proposed dividends were not recognised at the end of both years?
Answer: 13787
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net sales (1)
$1,382,818
$1,200,181
$757,338
Operating costs and expenses:
Cost of sales (1)
924,276
860,744
571,944
Selling, general and administrative expenses
202,642
173,620
107,658
Research and development (1)
44,612
39,114
26,693
Restructuring charges
8,779
14,843
5,404
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
Total operating costs and expenses
1,181,969
1,087,329
722,370
Operating income (1)
200,849
112,852
34,968
Non-operating (income) expense:
Interest income
(2,035)
(809)
(24)
Interest expense
21,239
32,882
39,755
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
Other (income) expense, net (1)
11,214
24,592
(3,871)
Income before income taxes and equity income (loss) from equity method investments (1)
170,431
187,067
9,808
Income tax expense (benefit) (1)
(39,460)
9,132
4,294
Income before equity income (loss) from equity method investments (1)
209,891
177,935
5,514
Equity income (loss) from equity method investments
(3,304)
76,192
41,643
Net income (1)
$206,587
$254,127
$47,157
results of operations .
historically revenues and earnings may or may not be representative of future operating results due to various economic and other factors .
the following table sets forth the consolidated statements of operations for the periods indicated -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .

Question: What were the net sales in 2019?
Answer: 1,382,818
2019
2018
$ million
$ million
Networks & Security
73.4
72.0
Lifecycle Service Assurance
37.6
37.6
Connected Devices
46.1
46.1
157.1
155.7
13 .
intangible assets continued .
goodwill has been allocated to three cgus which align with the reportable operating segments as follows : .

Question: What was the change in the total intangible assets?
Answer: 1.4
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Cash and cash equivalents
$ 1,697
$ 1,833
Net investment in sales-type and direct financing leases (1)
6,224
6,924
Equipment under operating leases— external clients (2)
238
444
Client loans
12,884
12,802
Total client financing assets
19,346
20,170
Commercial financing receivables
3,820
11,838
Intercompany financing receivables (3) (4)
3,870
4,873
Total assets
$29,568
$41,320
Debt
24,727
31,227
Total equity
$ 2,749
$ 3,470
global financing financial position key metrics .
-1 includes deferred initial direct costs which are eliminated in ibm ’ s consolidated results .
-2 includes intercompany mark-up priced on an arm ’ s-length basis on products purchased from the company ’ s product divisions which is eliminated in ibm ’ s consolidated results .
-3 entire amount eliminated for purposes of ibm ’ s consolidated results and therefore does not appear in the consolidated balance sheet .
-4 these assets along with all other financing assets in this table are leveraged at the value in the table using global financing debt .
at december 31 2019 substantially all financing assets were it-related assets and approximately 62 percent of the total external portfolio was with investment-grade clients with no direct exposure to consumers an increase of 7 points year to year .
this investment-grade percentage is based on the credit ratings of the companies in the portfolio .
we have a long-standing practice of taking mitigation actions in certain circumstances to transfer credit risk to third parties including credit insurance financial guarantees nonrecourse borrowings transfers of receivables recorded as true sales in accordance with accounting guidance or sales of equipment under operating lease .
adjusting for the mitigation actions the investment-grade content would increase to 67 percent a decrease of 3 points year to year .

Question: What is the percentage increase / (decrease) in Total client financing assets from 2018 to 2019? 
Answer: -4.09
Amount Reclassified from AOCI
Years Ended June 30,
Years Ended June 30,
($ in millions) (a)
Location of gain (loss)
2019
2018
Details about AOCI Components
Cash flow hedging items
Commodity contracts
Cost of sales
$5.1
$1.8
Foreign exchange contracts
Net sales
1.0
(1.0)
Forward interest rate swaps
Interest expense
0.4
0.4
Total before tax
6.5
1.2
Tax expense
(1.6)
(0.4)
Net of tax
$4.9
$0.8
Amortization of pension and other postretirement benefit plan items
Net actuarial loss
(b)
$(12.0)
$(16.4)
Prior service cost
(b)
3.1
3.1
Total before tax
(8.9)
(13.3)
Tax benefit
2.1
4.4
Net of tax
$(6.8)
$(8.9)
the following is a summary of amounts reclassified from aoci for the years ended june 30 2019 and 2018 : .
-a amounts in parentheses indicate debits to income / loss .
-b these aoci components are included in the computation of net periodic benefit cost -see note 11 for additional details .

Question: Where are Net actuarial loss and Prior service cost included?
Answer: in the computation of net periodic benefit cost (see Note 11 for additional details).
Years Ended December 31,
Years Ended December 31,
2019
2018
Net cash provided by (used in):
Operating activities
$137,649
$183,932
Investing activities
-830,481
-45,360
Financing activities
667,223
-57,704
cash flows .
the following table sets forth summary cash flow data for the periods indicated -in thousands .
cash flow from operating activities .
net cash flows provided by operating activities for the year ended december 31 2019 were $ 137 .
6 million as compared to $ 183 .
9 million during the same period in 2018 .
net cash provided by operating activities primarily consists of net income adjusted to add back depreciation amortization and stock-based compensation .
cash flows provided by operating activities were $ 46 .
3 million lower for the year ended december 31 2019 compared to the same period in 2018 due to the timing of working capital .
our current policy is to use our operating cash flow primarily for funding capital expenditures lease payments stock repurchases and acquisitions .
cash flow from investing activities .
during the year ended december 31 2019 we paid $ 753 .
9 million net of $ 0 .
1 million in cash acquired to acquire speedpay .
we also used cash of $ 18 .
5 million to invest in a payment technology and services company in india and $ 7 .
0 million to acquire the technology assets of revchip llc and transend integrated technologies inc .
in addition we used cash of $ 48 .
0 million to purchase software property and equipment as compared to $ 43 .
9 million during the same period in 2018 .
cash flow from financing activities .
net cash flows provided by financing activities for the year ended december 31 2019 were $ 667 .
2 million as compared to net cash flows used by financing activities of $ 57 .
7 million during the same period in 2018 .
during 2019 we received proceeds of $ 500 .
0 million from our delayed draw term loan and $ 280 .
0 million from our revolving credit facility to fund our purchase of speedpay and stock repurchases and we repaid $ 28 .
9 million on the initial term loan and $ 41 .
0 million on the revolving credit facility .
in addition we received proceeds of $ 16 .
6 million from the exercise of stock options and the issuance of common stock under our 2017 employee stock purchase plan as amended and used $ 4 .
0 million for the repurchase of stock-based compensation awards for tax withholdings .
during 2019 we also used $ 35 .
6 million to repurchase common stock .
during 2018 we received proceeds of $ 400 .
0 million from the issuance of the 2026 notes .
we used $ 300 .
0 million of the proceeds to redeem in full our outstanding 6 .
375 % senior notes due 2020 and repaid $ 109 .
3 million on the initial term loan .
in addition during 2018 we received proceeds of $ 22 .
8 million from the exercise of stock options and the issuance of common stock under our 2017 employee stock purchase plan as amended and used $ 2 .
6 million for the repurchase of restricted share awards - " rsas " for tax withholdings .
during 2018 we also used $ 54 .
5 million to repurchase common stock .

Question: What was the net cash from operating activities in 2019?
Answer: $137,649
Fiscal Year
Fiscal Year
Fiscal Year
($ in millions)
2018
2017
Net sales
$2,157.7
$1,797.6
Less: surcharge revenue
365.4
239.2
Net sales excluding surcharge revenue
$1,792.3
$1,558.4
Operating income
$189.3
$121.5
Special items:
Loss on divestiture of business
—
3.2
Adjusted operating income excluding special items
$189.3
$124.7
Operating margin
8.8%
6.8%
Adjusted operating margin excluding surcharge revenue and special items
10.6%
8.0%
operating income .
our operating income in fiscal year 2018 increased to $ 189 .
3 million or 8 .
8 percent of net sales as compared with $ 121 .
5 million or 6 .
8 percent in net sales in fiscal year 2017 .
excluding surcharge revenue and special items adjusted operating margin was 10 .
6 percent for the fiscal year 2018 and 8 .
0 percent for fiscal year 2017 .
the increase in the operating margin reflects the stronger demand and improved product mix coupled with operating cost improvements partially offset by higher variable compensation expense compared to fiscal year 2017 .
operating income has been impacted by special items .
the following presents our operating income and operating margin in each case excluding the impact of surcharge on net sales and the loss on divestiture of business .
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 percentage change in operating income in 2018 from 2017?
Answer: 55.8
2019
2018
$
$
Short-term employee benefits
12,175,184
14,217,931
Post employment benefits
322,733
297,319
Other long-term benefits
161,569
139,776
Share-based payments
9,177,425
6,594,300
21,836,911
21,249,326
this section highlights the group ’ s transactions with its related parties such as its subsidiaries and key management personnel .
during the reporting period and previous reporting periods woolworths group limited advanced loans to received and repaid loans from and provided treasury accounting legal taxation and administrative services to other entities within the group .
entities within the group also exchanged goods and services in sale and purchase transactions .
all transactions occurred on the basis of normal commercial terms and conditions .
balances and transactions between the company and its subsidiaries which are related parties of the company have been eliminated on consolidation and are not disclosed in this note .
all transactions with directors and key management personnel -including their related parties were conducted on an arm ’ s length basis in the ordinary course of business and under normal terms and conditions for customers and employees .
related parties of key management personnel who are employees received normal employee benefits on standard terms and conditions .
the total remuneration for key management personnel of the group is as follows : .
details of equity instruments provided as compensation to key management personnel and shares issued on exercise of these instruments together with the terms and conditions of the instruments are disclosed in the remuneration report .

Question: What is the difference in the total remuneration for Key Management Personnel of the Group between 2018 and 2019?
Answer: 587585
Three Months Ended
Three Months Ended
Three Months Ended
% Variation
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
EMEA
$538
$549
$617
(2.0)%
(12.8)%
Americas
360
326
342
10.5
5.4
Asia Pacific
1,856
1,678
1,689
10.6
9.9
Total
$2,754
$2,553
$2,648
7.9%
4.0%
by region of shipment in the 2019 fourth quarter asia pacific revenues grew sequentially by 10 .
6 % principally in imaging analog and microcontrollers americas was up by 10 .
5 % mainly driven by digital and power discrete and emea decreased by 2 .
0 % .
on a year-over-year basis revenues grew 9 .
9 % in asia pacific mainly due to analog microcontrollers and imaging .
in americas revenues grew 5 .
4 % mainly driven by digital and power discrete while it decreased by 12 .
8 % in emea mainly due to lower sales in automotive power discrete and analog .

Question: What caused the year-over-year increase in Revenue for Asia?
Answer: mainly due to Analog, Microcontrollers and Imaging.
Years
Pension Benefits
Other Long Term Benefits
2020
32
7
2021
29
7
2022
32
5
2023
41
6
2024
51
9
From 2025 to 2029
272
35
the company ’ s estimated future benefit payments as of december 31 2019 are as follows : .
the company has certain defined contribution plans which accrue benefits for employees on a pro-rata basis during their employment period based on their individual salaries .
the company ’ s accrued benefits related to defined contribution pension plans of $ 20 million as of december 31 2019 and $ 18 million as of december 31 2018 .
the annual cost of these plans amounted to approximately $ 86 million in 2019 $ 84 million in 2018 and $ 77 million in 2017 .

Question: What is the average benefit payments for 2021 to 2022?
Answer: 30.5
July 27, 2019
July 28, 2018
Increase (Decrease)
Cash and cash equivalents .
$11,750
$8,934
$2,816
Available-for-sale debt investments
21,660
37,009
(15,349)
Marketable equity securities
3
605
(602)
Total
$33,413
$46,548
$(13,135)
balance sheet and cash flows .
cash and cash equivalents and investments the following table summarizes our cash and cash equivalents and investments -in millions : .
the net decrease in cash and cash equivalents and investments from fiscal 2018 to fiscal 2019 was primarily driven by cash returned to shareholders in the form of repurchases of common stock of $ 20 .
7 billion under the stock repurchase program and cash dividends of $ 6 .
0 billion net cash paid for acquisitions and divestitures of $ 2 .
2 billion a net decrease in debt of $ 1 .
1 billion and capital expenditures of $ 0 .
9 billion .
these uses of cash were partially offset by cash provided by operating activities of $ 15 .
8 billion and the timing of settlements of investments and other of $ 2 .
0 billion .
in addition to cash requirements in the normal course of business on july 9 2019 we announced our intent to acquire acacia communications inc .
- “ acacia ” for a purchase consideration of approximately $ 2 .
6 billion in cash .
additionally $ 0 .
7 billion of the u .
s .
transition tax on accumulated earnings for foreign subsidiaries $ 6 .
0 billion of long-term debt and $ 4 .
2 billion of commercial paper notes outstanding at july 27 2019 are payable within the next 12 months from the balance sheet date .
see further discussion of liquidity and future payments under “ contractual obligations ” and “ liquidity and capital resource requirements ” below .
we maintain an investment portfolio of various holdings types and maturities .
we classify our investments as short-term investments based on their nature and their availability for use in current operations .
we believe the overall credit quality of our portfolio is strong with our cash equivalents and our available-for-sale debt investment portfolio consisting primarily of high quality investment-grade securities .
we believe that our strong cash and cash equivalents and investments position allows us to use our cash resources for strategic investments to gain access to new technologies for acquisitions for customer financing activities for working capital needs and for the repurchase of shares of common stock and payment of dividends as discussed below .

Question: Which years does the table provide information for  cash and cash equivalents and investments?
Answer: 2019 2018
Number of Options Outstanding
Weighted Average Exercise Price
Average Remaining Contractual Life (in years)
Aggregate Intrinsic Value (thousands)
Outstanding – December 31, 2017
2,341,340
$1.77
5.78
$1,087
Options granted
376,667
2.41
Options exercised
224,400
1.59
Options forfeited
6,961
1.42
Outstanding – December 31, 2018
2,486,646
$1.89
7.01
$1,550
Options granted
50,832
3.02
Options exercised
-
Options forfeited
181,281
2.23
Outstanding – December 31, 2019
2,356,197
$1.89
5.93
$628
Exercisable – December 31, 2019
1,843,468
$1.75
5.34
$624
stock options .
the following is a summary of stock option activity during the years ended december 31 2019 and 2018 : .

Question: What is the average number of outstanding options as at December 31, 2017 and 2018?
Answer: 2413993
For Fiscal Years
For Fiscal Years
2019 Basic
2018 Basic
Weighted average common shares outstanding
597,961
660,925
Net income available to common shareholders
$3,202,943
$3,614,610
Net earnings per share available to common shareholders
$5.36
$5.47
3 .
earnings per share : .
basic earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements by the weighted average common shares outstanding for each period .
diluted earnings per share available to common shareholders is calculated by dividing income from operations less preferred stock dividend requirements -when anti-dilutive by the sum of the weighted average common shares outstanding and the weighted average dilutive equity awards .

Question: What is the percentage change in the net income available to common shareholders between 2018 and 2019?
Answer: -11.39
2019
2018
Assets
Prepaid expenses and other
$ 3,481
$ 2,921
Other assets - net
2,016
2,193
Total
$ 5,497
$ 5,114
deferred contract costs are classified as current or non-current within prepaid expenses and other and other assets – net respectively .
the balances of deferred contract costs as of december 31 2019 and 2018 included in the balance sheet were as follows : .
for the years ended december 31 2019 and 2018 the partnership recognized expense of $ 3757 and $ 2740 respectively associated with the amortization of deferred contract costs primarily within selling general and administrative expenses in the statements of income .
deferred contract costs are assessed for impairment on an annual basis .
an impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses .
there have been no impairment charges recognized for the year ended december 31 2019 and 2018 .

Question: What was the increase / (decrease) in the prepaid expenses and other assets from 2018 to 2019?
Answer: 560