FangyuLei/tatqa huggingface dataset:
Fiscal Year
Fiscal Year
Fiscal Year
(In millions, except for percentages)
2019
2018
Income from continuing operations before income taxes
$108
$437
Provision for (benefit from) income taxes
$92
$(690)
Effective tax rate on income from continuing operations
85%
(158)%
provision for income taxes .
we are a u .
s .
-based multinational company subject to tax in multiple u .
s .
and international tax jurisdictions .
a substantial portion of our international earnings were generated from subsidiaries organized in ireland and singapore .
our results of operations would be adversely affected to the extent that our geographical mix of income becomes more weighted toward jurisdictions with higher tax rates and would be favorably affected to the extent the relative geographic mix shifts to lower tax jurisdictions .
any change in our mix of earnings is dependent upon many factors and is therefore difficult to predict .
the increase in our effective tax rate in fiscal 2019 compared to fiscal 2018 was primarily due to one-time benefits from the 2017 tax act in fiscal 2018 .
in addition increases in tax expense in fiscal 2019 are attributable to the valuation allowance on capital losses for which we cannot yet recognize a tax benefit .

Question: What is the average  Income from continuing operations before income taxes for fiscal 2019 and fiscal 2018?
Answer: 272.5
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)
$ (13,735)
$ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)
32,359,316
22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:
Stock options
1,024,811
911,264
Warrants
8,443,547
16,383,944
Convertible preferred stock
224,848
581,680
Restricted stock units
1,235,287
623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive
659,581
1,169,986
note 14 .
income -loss per share -eps .
basic eps is calculated under the two-class method under which all earnings -distributed and undistributed are allocated to each class of common stock and participating securities based on their respective rights to receive dividends .
our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses .
diluted eps is computed by dividing the net income attributable to ricebran technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive .
the dilutive effects of outstanding options warrants nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method .
the dilutive effects of the outstanding preferred stock are calculated using the if-converted method .
below are reconciliations of the numerators and denominators in the eps computations and information on potentially dilutive securities .
the impacts of potentially dilutive securities outstanding at december 31 2019 and 2018 were not included in the calculation of diluted eps in 2019 and 2018 because to do so would be anti-dilutive .
those securities listed in the table above which were anti-dilutive in 2019 and 2018 which remain outstanding could potentially dilute eps in the future .

Question: What are the respective number of stock options in 2018 and 2019?
Answer: 911,264 1,024,811
December 31
2019
2 0 1 8
U.S. $ in thousands
Research and development
123
175
General and administrative
666
844
Total stock-based compensation expense
789
1,019
note 11 - stock capital -cont .
shares and warrants issued to service providers : .
on august 17 2017 the company issued to anthony fiorino the former ceo of the company for consulting services rendered a grant of 4327 shares of restricted stock under the 2014 u .
s .
plan which vests in eight equal quarterly installments -starting november 17 2017 until fully vested on the second anniversary of the date of grant .
compensation expense recorded by the company in respect of its stock-based service provider compensation awards for the year ended december 31 2019 and 2018 amounted to $ 25 and $ 102 respectively .
on march 26 2019 the company issued to its legal advisor 5908 shares of common stock under the 2014 u .
s .
plan for certain 2018 legal services .
the related compensation expense was recorded as general and administrative expense in 2018 .
on may 23 2019 the company granted to a former director in consideration for services rendered to the company an option under the 2014 global plan to purchase up to 4167 shares of common stock with an exercise price per share of $ 0 .
75 .
the option was fully vested and exercisable as of the date of grant .
total stock-based compensation expense : .
the total stock-based compensation expense related to shares options and warrants granted to employees directors and service providers was comprised at each period as follows : .

Question: What is the percentage change in the total stock-based compensation expense from 2018 to 2019?
Answer: -22.57
Shares Available for Grant
2019 Plan
2009 Plan
Balance at December 30, 2018
—
483
Authorized
357
—
Options granted
—
—
Options forfeited or expired
26
2
RSUs granted
(113)
(240)
RSUs forfeited
2
54
Plan Shares expired
—
(299)
Balance at December 29, 2019
272
—
stock-based compensation award activity .
the following table summarizes the shares available for grant under the 2019 plan and 2009 plan -in thousands : .

Question: What are the respective number of options forfeited or expired in the 2019 and 2009 plans?
Answer: 26 2
2019
2018
£m
£m
Raw materials, consumables and components
72.2
53.0
Work in progress
25.5
25.7
Finished goods and goods for resale
88.2
81.9
Total inventories
185.9
160.6
17 inventories .
the write-down of inventories recognised as an expense during the year in respect of continuing operations was £ 0 .
7m -2018 : £ 3 .
5m .
this comprises a cost of £ 5 .
1m -2018 : £ 4 .
8m to write-down inventory to net realisable value reduced by £ 4 .
4m -2018 : £ 1 .
3m for reversal of previous write-down reassessed as a result of customer demand .
the value of inventories expected to be recovered after more than 12 months is £ 13 .
4m -2018 : £ 11 .
2m .
there is no material difference between the statement of financial position value of inventories and their replacement cost .
none of the inventory has been pledged as security .

Question: What was the percentage change in total inventories from 2018 to 2019?
Answer: 15.75
2019
(Restated) 2018
£m
£m
Profit before taxation
242.2
210.7
Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%)
46.0
40.0
Expenses not deductible for taxation purposes
0.3
0.8
Income not taxable
(1.7)
–
Adjustments in respect of foreign tax rates
(0.1)
(0.1)
Adjustments in respect of prior years
–
(1.1)
Total taxation charge
44.5
39.6
11 .
taxation .
the taxation charge for the year is lower than -2018 : the same as the effective rate of corporation tax in the uk of 19 % -2018 : 19 % .
the differences are explained below : .
taxation on items taken directly to equity was a credit of £ 0 .
6m -2018 : £ 0 .
1m relating to tax on share-based payments .
the tax charge for the year is based on the standard rate of uk corporation tax for the period of 19 % -2018 : 19 % .
deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised .
management has performed an assessment for all material deferred income tax assets and liabilities to determine the period over which the deferred income tax assets and liabilities are forecast to be realised which has resulted in an average deferred income tax rate of 17 % being used to measure all deferred tax balances as at 31 march 2019 -2018 : 17 % .

Question: In which year was Expenses not deductible for taxation purposes larger?
Answer: 2018
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
February 28,
February 28,
February 28,
February 28,
February 28,
(In thousands)
2019
2018
$ Change
% Change
Segment
Telematics Systems
$40,821
$48,943
$(8,122)
(17.0%)
Software & Subscription Services
13,093
8,233
4,860
59.0%
Corporate Expense
(5,699)
(4,794)
(905)
19.0%
Total Adjusted EBITDA
$48,215
$52,382
$(4,167)
(8.0%)
profitability measures .
net income : .
our net income in the fiscal year ended february 28 2019 was $ 18 .
4 million as compared to net income of $ 16 .
6 million in the same period last year .
the increase is due to a $ 11 .
7 million increase in operating income $ 3 .
0 million increase in investment income and $ 12 .
0 million decrease in income tax provision .
the increase in operating income was primarily attributable to $ 21 .
0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in note 19 and partially offset by $ 8 .
0 million of restructuring expense .
adjusted ebitda for telematics systems in the fiscal year ended february 28 2019 decreased $ 8 .
1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018 .
these factors were coupled with higher operating expenses in telematics systems as a result of increased headcount and outsourced professional service fees .
adjusted ebitda for software and subscription services increased $ 4 .
9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our italia market and higher gross profit from our fleet management services .
see note 20 for reconciliation of adjusted ebitda by reportable segments and a reconciliation to gaap-basis net income -loss .

Question: What is the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2019? 
Answer: 53914
December 31, 2019
December 31, 2018
$
$
Deferred revenues and gains (note 2)
28,612
31,324
Guarantee liabilities
10,113
9,434
Asset retirement obligation
31,068
27,759
Pension liabilities
7,238
4,847
In-process revenue contracts
11,866
17,800
Derivative liabilities (note 16)
51,914
56,352
Unrecognized tax benefits (note 22)
62,958
40,556
Office lease liability – long-term (note 1)
10,254
—
Other
2,325
1,325
216,348
189,397
other long-term liabilities .
in-process revenue contracts .
as part of the company ’ s previous acquisition of fpso units from petrojarl asa -subsequently renamed teekay petrojarl as or teekay petrojarl the company assumed a certain fpso contract with terms that were less favorable than the then prevailing market terms .
at the time of the acquisition the company recognized a liability based on the estimated fair value of this contract and service obligation .
the company is amortizing the remaining liability over the estimated remaining term of its associated contract on a weighted basis based on the projected revenue to be earned under the contract .
amortization of in-process revenue contracts for the year ended december 31 2019 was $ 5 .
9 million -2018 – $ 14 .
5 million 2017 – $ 27 .
2 million which is included in revenues on the consolidated statements of loss .
amortization of in-process revenue contracts following 2019 is expected to be $ 5 .
9 million -2020 $ 5 .
9 million -2021 and $ 5 .
9 million -2022 .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: What was Amortization of in-process revenue contracts for the year 2018 and 2017 respectively?
Answer: $14.5 million $27.2 million
2019
2018
€m
€m
Included within non-current assets:
Equity securities1
48
47
Debt securities2
822
3,157
870
3,204
13 .
other investments .
the group holds a number of other listed and unlisted investments mainly comprising managed funds loan notes deposits and government bonds .
accounting policies .
other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned and are initially measured at fair value including transaction costs .
debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method less any impairment .
debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss .
equity securities are classified and measured at fair value through other comprehensive income there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment .
see note 1 “ basis of preparation ” for previous measurement categories applicable to the comparative balances at 31 march 2018 .
debt securities include loan notes of us $ nil -2018 : us $ 2 .
5 billion - € 2 .
0 billion issued by verizon communications inc .
as part of the group ’ s disposal of its interest in verizon wireless all of which is recorded within non-current assets and € 0 .
8 billion -2018 : € 0 .
9 billion issued by vodafoneziggo holding b .
v .
1 items are measured at fair value and the valuation basis is level 2 classification which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability either directly or indirectly .
2 items are measured at amortised cost and the carrying amount approximates fair value .

Question: How much is the 2019 equity securities ?
Answer: 48
2019
2018
£ million
£ million
Current
0.7
0.3
Non-current
0.1
0.8
0.8
1.1
12 .
government grants .
the following government grants are included within creditors : .
a government grant has been received to accelerate and support research and development in the vulnerability of global navigation satellite systems .

Question: What are the types of government grants included within creditors?
Answer: Current Non-current
January 31, 2020
February 1, 2019
Accrued employee related expenses
$845
$780
Accrued partner liabilities
181
207
Customer deposits
247
239
Other(1)
878
438
Total
$2,151
$1,664
o .
accrued expenses and other .
accrued expenses and other as of the periods presented consisted of the following -table in millions .
-1 other primarily consists of litigation accrual leases accrual income tax payable and indirect tax accrual .
accrued partner liabilities primarily relate to rebates and marketing development fund accruals for channel partners system vendors and systems integrators .
accrued partner liabilities also include accruals for professional service arrangements for which vmware intends to leverage channel partners to directly fulfill the obligation to its customers .
as of january 31 2020 other included $ 237 million litigation accrual related to cirba patent and trademark infringement lawsuit and $ 155 million accrual for amounts owed to dissenting shareholders in connection with the pivotal acquisition .
refer to note e and note b respectively for more information .

Question: What was the change in the total accrued expenses between 2019 and 2020?
Answer: 29.27
2019
2018
2017
At 31 March
£m
£m
£m
Current liabilities
Listed bonds
1,367
1,702
1,539
Finance leases
16
18
15
Bank loans
–
–
352
Other loans and bank overdrafts a
717
561
726
Total current liabilities
2,100
2,281
2,632
Non-current liabilities
Listed bonds
14,586
11,789
9,866
Finance leases
190
205
214
Other loans
–
–
1
Total non-current liabilities
14,776
11,994
10,081
Total
16,876
14,275
12,713
25 .
loans and other borrowings continued .
loans and other borrowings are analysed as follows : .
a includes collateral received on swaps of £ 638m -2017 / 18 : £ 525m 2016 / 17 : £ 702m .
the carrying values disclosed in the above table reflect balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings .
these do not reflect the final principal repayments that will arise after taking account of the relevant derivatives in hedging relationships which are reflected in the table below .
apart from finance leases all borrowings as at 31 march 2019 2018 and 2017 were unsecured .

Question: What does the carrying value reflect?
Answer: balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings.
Year Ended
Year Ended
Year Ended
(in millions)
March 29, 2019
March 30, 2018
March 31, 2017
Enterprise Security:
Endpoint and information protection
$1,027
$983
$947
Network and web security
748
782
451
WSS and PKI
-
238
422
Other products and services
548
551
535
Total Enterprise Security
$2,323
$2,554
$2,355
Consumer Cyber Safety:
Consumer security
$1,471
$1,504
$1,527
Identity and information protection
937
776
137
Total Consumer Cyber Safety
2,408
2,280
1,664
Total net revenues
$4,731
$4,834
$4,019
the following table summarizes net revenues by significant product and services categories : .
endpoint and information protection products include endpoint security advanced threat protection and information protection solutions and their related support services .
network and web security products include network security web security and cloud security solutions and their related support services .
wss and pki products consist of the solutions we divested on october 31 2017 .
other products and services primarily consist of email security products managed security services consulting and other professional services .
consumer security products include norton security norton secure vpn and other consumer security solutions .
identity and information protection products include lifelock identity theft protection and other information protection solutions .
products and service revenue information .

Question: What do Endpoint and information protection products include?
Answer: endpoint security, advanced threat protection, and information protection solutions and their related support services
Rights and licenses
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
At 30 June 2019
Cost
13
12,961
16,284
29,259
Accumulated amortisation
-
(5,580)
-
(5,580)
Netbook amount
13
7,381
16,284
23,678
30 June 2018
Opening net book amount at 1 July 2017
43
442
8,053
8,538
Additions – externally acquired
13
-
5,253
5,266
Additions – internally developed
-
-
1,256
1,256
Amortisation
(43)
(1,746)
-
(1,789)
Transfers
-
7,563
(7,563)
-
Transfer between classes
-
744
-
744
Disposals
-
(618)
(490)
(1,108)
Closing net book amount
13
6,385
6,509
12,907
At 30 June 2018
Cost
104
9,555
6,509
16,168
Accumulated amortisation
(91)
(3,170)
-
(3,261)
Net book amount
13
6,385
6,509
12,907
11 intangible assets -continued .
-a intangible assets .
rights and licences .
certain licences that nextdc possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired .
other licences that nextdc acquires are carried at cost less accumulated amortisation and accumulated impairment losses .
amortisation is recognised on a straight-line basis over the estimated useful life .
the estimated useful life and amortisation method are reviewed at the end of each annual reporting period .
internally generated software .
internally developed software is capitalised at cost less accumulated amortisation .
amortisation is calculated using the straight-line basis over the asset ’ s useful economic life which is generally two to three years .
their useful lives and potential impairment are reviewed at the end of each financial year .
software under development .
costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and / or cost reduction are capitalised to software and systems .
costs capitalised include external direct costs of materials and services and employee costs .
assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the group has an intention and ability to use the asset .

Question: How was internally developed software capitalised?
Answer: at cost less accumulated amortisation.
2017/2018
2018/2019
Weighted number of no-par-value shares
363,097,253
363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million)
333
−126
Earnings per share in € (basic = diluted)
0.92
−0.35
from continuing operations
(0.98)
(1.12)
from discontinued operations
(−0.06)
(−1.46)
14 .
earnings per share .
1 adjustment of previous year according to explanation in notes .
earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of metro ag by the weighted number of no-par-value shares .
in the calculation of earnings per ordinary share an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of metro ag .
there was no dilution in the reporting period or the year before from so-called potential shares .
earnings per preference share correspond to earnings per share .

Question: What was the change in the Weighted number of no-par-value shares in 2018/2019 from 2017/2018?
Answer: 0
March 31,
March 31,
2019
2018
United States
$57,095
$49,530
Japan
89,602
79,855
Thailand
82,389
74,100
Mexico
121,147
62,503
Italy
35,197
39,398
China
45,815
36,396
Portugal
31,872
29,073
Macedonia
12,906
13,723
Bulgaria
5,480
5,597
Sweden
4,800
6,005
Other (1)
8,977
9,136
Total Non-United States
438,185
355,786
$495,280
$405,316
notes to consolidated financial statements -continued .
the following geographic information includes property plant and equipment net based on physical location -amounts in thousands : .
-1 no country included in this caption exceeded 1 % of consolidated property plant and equipment net for fiscal years 2019 and 2018 .

Question: Which years does the table provide information for Property, plant and equipment, net, based on physical location?
Answer: 2019 2018
Twelve months ended December 31,
Twelve months ended December 31,
2019
2018
Services 
$59,545
$64,476
Software and other  
3,788
5,073
             Total revenue 
$63,333
$69,549
disaggregation of revenue .
we generate revenue from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners .
the following table depicts the disaggregation of revenue -in thousands according to revenue type and is consistent with how we evaluate our financial performance : .
revenue from contracts with customers : .

Question: What was the change in services revenue between 2018 and 2019?
Answer: -4931