FangyuLei/tatqa huggingface dataset:
Fiscal year
Fiscal year
Fiscal year
(in millions of €)
2019
2018
% Change
Revenue
22,104
28,185
(22) %
Cost of Sales
(15,825)
(21,074)
25 %
Gross profit
6,279
7,111
(12) %
as percentage of revenue
28 %
25 %
Research and development expenses
(2,362)
(2,788)
15 %
Selling and general administrative expenses
(3,979)
(3,767)
(6) %
Other operating income (expenses), net
9,469
1
n / a
Financial income, net thereof Income from investments, net 3,754 (prior year 5,381)
3,188
4,643
(31) %
Income from business activity
12,596
5,199
142 %
Income taxes
(1,377)
(653)
(111) %
Net income
11,219
4,547
147 %
Profit carried forward
170
134
27 %
Allocation to other retained earnings
(6,005)
(1,451)
> (200) %
Unappropriated net income
5,384
3,230
67 %
a .
9 .
1 results of operations .
statement of income of siemens ag in accordance with german commercial code -condensed .
beginning of august 2018 siemens ag carved out its mobility business to siemens mobility gmbh by way of singular succession .
the decreases in revenue cost of sales gross profit and research and development -r & d expenses were mainly driven by this carve-out .
on a geographical basis 75 % of revenue was generated in the europe c .
i .
s .
africa middle east region 18 % in the asia australia region and 7 % in the americas region .
exports from germany accounted for 62 % of overall revenue .
in fiscal 2019 orders for siemens ag amounted to € 21 .
6 billion .
within siemens ag the development of revenue depends strongly on the completion of contracts primarily in connection with large orders .
the r & d intensity -r & d as a percentage of revenue increased by 0 .
8 percentage points year-over-year .
the research and development activities of siemens ag are fundamentally the same as for its fields of business activities within the siemens group respectively .
on an average basis we employed 9000 people in r & d in fiscal 2019 .
the decrease in financial income net was primarily attributable to lower income from investments net .
the main factor for this decrease was a significant income from the profit transfer agreement with siemens beteiligungen inland gmbh germany in fiscal 2018 .

Question: What is the increase / (decrease) in Net Income from 2018 to 2019?
Answer: 6672
Fiscal Years Ended March 31,(1)
Fiscal Years Ended March 31,(1)
Fiscal Years Ended March 31,(1)
2019
2018
2017
United States
$292,980
$233,133
$198,250
Hong Kong
188,102
169,073
121,813
Germany
124,805
105,548
104,755
Europe (2) (3)
76,149
64,248
63,863
China
173,148
163,016
71,223
Taiwan
88,853
78,728
9,147
Asia Pacific (2)
47,233
36,647
26,878
Japan
178,502
170,282
3,565
United Kingdom
42,472
37,038
33,837
Netherlands
44,065
39,684
32,478
Malaysia
33,748
28,165
15,177
Singapore
19,417
17,267
15,565
Italy
15,551
17,905
15,376
Hungary
12,245
13,254
18,856
Mexico
44,267
23,915
22,424
Other Countries (2)
1,281
2,278
4,131
Total Non-United States (3)
1,089,838
967,048
559,088
$1,382,818
$1,200,181
$757,338
the following highlights net sales by geographic location -amounts in thousands : .
-1 revenues are attributed to countries or regions based on the location of the customer .
net sales to one customer tti inc .
exceeded 10 % of total net sales as follows : $ 184 .
3 million $ 133 .
5 million and $ 104 .
4 million in fiscal years 2019 2018 and 2017 respectively .
-2 no country included in this caption exceeded 3 % of consolidated net sales for fiscal years 2019 2018 and 2017 .
-3 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .

Question: What was the net sales in Singapore in 2017?
Answer: 15,565
Selling, General and Administrative Costs (in thousands)
Selling, General and Administrative Costs (in thousands)
Selling, General and Administrative Costs (in thousands)
Description
Twelve months ended October 31, 2018
Twelve months ended October 31, 2017
Increase/(Decrease) 
Start-up expense (Tyler, Texas complex) 
$13,394
$403
$ 12,991
Legal services expense 
17,573
7,879
9,694
All other SG&A 
68,863
61,847
7,016
Administrative salary expense
42,288
36,193
6,095
Trainee expense 
21,553
16,182
5,371
Charter aircraft expense
2,167
900
1,267
Depreciation expense - machinery and equipment 
5,801
4,555
1,246
Stock compensation expense 
15,702
16,952
(1,250)
Marketing expense
32,624
34,272
(1,648)
Start-up expense (St. Pauls, North Carolina complex) 
—
4,022
(4,022)
Bonus award program expense 
—
15,098
(15,098)
Employee Stock Ownership Plan ("ESOP") expense
2,000
18,000
(16,000)
Total SG&A 
$221,965
$216,303
$ 5,662
sg & a costs during fiscal 2018 were $ 222 .
0 million an increase of $ 5 .
7 million compared to the $ 216 .
3 million of sg & a during fiscal 2017 .
the following table shows the components of sg & a costs for the twelve months ended october 31 2018 and 2017 .
regarding the table above the change in start-up expense in any particular period relates to the stage of the start-up process in which a facility under construction is in during the period .
non-construction related expenses such as labor training and office-related expenses for a facility under construction are recorded as start-up expense until the facility begins operations .
as a facility moves closer to actual start-up the expenses incurred for labor training etc .
increase .
as a result amounts classified as start-up expenses will increase period over period until the facility begins production .
once production begins the expenses from that point forward are recorded as costs of goods sold .
the increase in legal expenses was primarily attributable to our ongoing defense of the litigation described in “ part ii item 3 .
legal proceedings ” of this form 10-k .
the increases in trainee expense and administrative salaries were primarily attributable to increases in personnel that coincide with the company ' s growth plans .
the decrease in bonus expense payouts of which are based on profitability was the result of profitability not reaching the required levels for payout of that incentive .
the decrease in esop expense payouts of which are based on profitability was attributable to the difference in the level of profitability between fiscal 2018 and 2017 .
the increase in all other sg & a expenses was the result of a net increase in various other categories of sg & a costs .

Question: What is the average Charter aircraft expense for fiscal years 2018 and 2017?
Answer: 1533.5
2019
2018
2017
Net income
108,616
13,040
112,062
Basic weighted average common shares outstanding
30,271
33,003
33,612
Dilutive effect of share-based awards and options outstanding 
803
916
941
Diluted weighted average shares outstanding
31,074
33,919
34,553
Earnings per share:
Basic
3.59
0.40
3.33
Diluted
3.50
0.38
3.24
7 .
earnings per share .
the following is a reconciliation of the amounts utilized in the computation of basic and diluted earnings per share for fiscal2 019 2018 and 2017 -in thousands except per share amounts : .
in each of the fiscal years 2019 2018 and 2017 share-based awards for approximately 0 .
1 million shares were not included in the computation of diluted earnings per share as they were antidilutive .

Question: What was the percentage change in the diluted earnings per share between 2017 and 2019?
Answer: 8.02
(in millions)
Balance as of March 30, 2018
Revenue Recognition Guidance
Accounting for Income Taxes Guidance
Opening Balance as of March 31, 2018
Accounts receivable, net
$809
$24
$—
$833
Other current assets (1)
$522
$(8)
$(8)
$506
Other long-term assets (2)
$526
$57
$750
$1,333
Total assets
$15,759
$73
$742
$16,574
Short-term contract liabilities
$2,368
$(107)
$—
$2,261
Other current liabilities
$372
$(2)
$—
$370
Long-term contract liabilities
$735
$(62)
$—
$673
Deferred income tax liabilities
$592
$47
$—
$639
Total liabilities
$10,736
$(124)
$—
$10,612
Retained earnings
$328
$197
$742
$1,267
opening balance sheet adjustments .
the following summarizes the effect of adopting the above new accounting standards : .
-1 the balance as of march 30 2018 includes income tax receivable and prepaid income taxes of $ 107 million and short-term deferred commissions of $ 94 million .
the opening balance as of march 31 2018 includes income tax receivable and prepaid income taxes of $ 99 million and short-term deferred commissions of $ 86 million .
-2 the balance as of march 30 2018 includes long-term deferred commissions of $ 35 million long-term income tax receivable and prepaid income taxes of $ 61 million and deferred income tax assets of $ 46 million .
the opening balance as of march 31 2018 includes long-term deferred commissions of $ 92 million long-term income tax receivable and prepaid income taxes of $ 29 million and deferred income tax assets of $ 828 million .

Question: What is the percentage increase in Total assets from Balance as of March 30, 2018 to Opening balance as of March 31, 2018?
Answer: 5.17
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Wages and salaries
286.0
271.8
Social security costs
25.6
27.3
Pension costs
8.9
8.4
Other costs
12.7
12.1
333.2
319.6
Share-based payments (see note 29)
36.9
42.3
Total employee costs
370.1
361.9
11 employee costs .
included in wages and salaries above are $ 4 .
2m -2018 : $ 4 .
0m relating to retention payments arising on business combinations .

Question: What are the types of costs considered when calculating the total employee costs?
Answer: Wages and salaries Social security costs Pension costs Other costs Share-based payments
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: What do the reconciling items in the table represent?
Answer: 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.
Amortized Cost
Fair Value
Within 1 year
$6,322
$6,324
After 1 year through 5 years
12,191
12,218
After 5 years through 10 years
1,643
1,687
After 10 years
9
10
Mortgage-backed securities with no single maturity
1,425
1,421
Total
$21,590
$21,660
the following table summarizes the maturities of our available-for-sale debt investments as of july 27 2019 -in millions : .
actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations .

Question: What was the amortized cost for available-for-sale debt investments  within 1 year?
Answer: 6,322
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: What was the net amount of property, plant and equipment in Japan in 2019?
Answer: 89,602
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
Termination of long distance minutes
$696.1
$793.6
Total revenue from contracts with customers
696.1
793.6
Other revenue
—
—
Total Telecommunications segment revenue
$696.1
$793.6
telecommunications segment .
ics operates an extensive network of direct routes and offers premium voice communication services for carrying a mix of business residential and carrier long-distance traffic data and transit traffic .
customers may have a bilateral relationship with ics meaning they have both a customer and vendor relationship with ics .
in these cases ics sells the customer access to the ics supplier routes but also purchases access to the customer ’ s supplier routes .
net revenue is derived from the long-distance data and transit traffic .
net revenue is earned based on the number of minutes during a call multiplied by the price per minute and is recorded upon completion of a call .
completed calls are billable activity while incomplete calls are non-billable .
incomplete calls may occur as a result of technical issues or because the customer ’ s credit limit was exceeded and thus the customer routing of traffic was prevented .
revenue for a period is calculated from information received through ics ’ s billing software such as minutes and market rates .
customized billing software has been implemented to track the information from the switch and analyze the call detail records against stored detailed information about revenue rates .
this software provides ics with the ability to perform a timely and accurate analysis of revenue earned in a period .
ics evaluates gross versus net revenue recognition for each of its contractual arrangements by assessing indicators of control and significant influence to determine whether the ics acts as a principal -i .
e .
gross recognition or an agent -i .
e .
net recognition .
ics has determined that it acts as a principal for all of its performance obligations in connection with all revenue earned .
net revenue represents gross revenue net of allowance for doubtful accounts receivable service credits and service adjustments .
cost of revenue includes network costs that consist of access transport and termination costs .
the majority of ics ’ s cost of revenue is variable primarily based upon minutes of use with transmission and termination costs being the most significant expense .
disaggregation of revenues ics ' s revenues are predominantly derived from wholesale of international long distance minutes -in millions : .

Question: What is the percentage increase / (decrease) in the Total Telecommunications segment revenue from 2018 to 2019?
Answer: -12.29
Number of share options
Name of director
Date of grant
As at 1 January 2019
Granted during the year
Exercised during the year
As at 31 December 2019
Exercise price
Exercise period
HKD
Lau Chi Ping Martin
25 March 2014
5,000,000
-
-
5,000,000
114.52
25 March 2015 to 24 March 2021 (Note 2)
21 March 2016
3,750,000
-
-
3,750,000
158.10
21 March 2017 to 20 March 2023 (Note 2)
24 March 2017
5,250,000
-
-
5,250,000
225.44
24 March 2018 to 23 March 2024 (Note 2)
9 April 2018
3,215,800
-
-
3,215,800
410.00
9 April 2019 to 8 April 2025 (Note 2)
4 April 2019
-
3,506,580 (Note 3)
-
3,506,580
376.00
4 April 2020 to 3 April 2026 (Note 2)
Total:
17,215,800
3,506,580
-
20,722,380
the company has adopted five share option schemes namely the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii the post-ipo option scheme iii and the post-ipo option scheme iv .
the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii and the post-ipo option scheme iii expired on 31 december 2011 23 march 2014 16 may 2017 and 13 may 2019 respectively .
as at 31 december 2019 there were a total of 20722380 outstanding share options granted to a director of the company details of which are as follows : .
1 .
for options granted with exercisable date determined based on the grant date of options the first 20 % of the total options can be exercised 1 year after the grant date and each 20 % of the total options will become exercisable in each subsequent year .
2 .
for options granted with exercisable date determined based on the grant date of options the first 25 % of the total options can be exercised 1 year after the grant date and each 25 % of the total options will become exercisable in each subsequent year .
3 .
the closing price immediately before the date on which the options were granted on 4 april 2019 was hkd378 .
4 .
no options were cancelled or lapsed during the year .

Question: How many percent of the total shares granted as at 1 January was the 21 March 2016 grant?
Answer: 21.78
Year Ended January 3, 2020
Defense Solutions
Civil
Health
Total
(in millions)
Cost-reimbursement and fixed-price-incentive-fee
$3,697
$1,997
$234
$5,928
Firm-fixed-price
1,203
1,075
1,296
3,574
Time-and-materials and fixed-price-level-of-effort
466
564
444
1,474
Total
$5,366
$3,636
$1,974
$10,976
the majority of the company ' s revenues are generated from u .
s .
government contracts either as a prime contractor or as a subcontractor to other contractors .
revenues from the u .
s .
government can be adversely impacted by spending caps or changes in budgetary priorities of the u .
s .
government as well as delays in program start dates or the award of a contract .
disaggregated revenues by contract-type were as follows : .

Question: What was the Cost-reimbursement and fixed-price-incentive-fee in Defense Solutions, Civil and Health respectively?
Answer: $3,697 $1,997 $234
2019
2018
Buildings and building improvements
$2,692
$2,790
Machinery, equipment and furniture
57,157
57,503
59,849
60,293
Less, accumulated depreciation
(46,811 )
(46,166)
$13,038
$ 14,127
7 .
property plant and equipment and leases .
property plant and equipment at april 30 2019 and 2018 consisted of the following -in thousands : .
depreciation and amortization expense for the years ended april 30 2019 and 2018 was $ 2802000 and $ 2484000 respectively .
maintenance and repairs charged to operations for the years ended april 30 2019 and 2018 was approximately $ 309000 and $ 466000 respectively .
the company leases its long island new york headquarters building .
on july 25 2018 the company signed an amendment to the lease which extends the current lease terms ten years and eight months through september 30 2029 .
pursuant to the amendment to the lease agreement the annual rent will increase from $ 1046810 in 2019 to $ 1276056 in 2029 .
under the terms of the lease the company is required to pay its proportionate share of real estate taxes insurance and other charges .
in addition the company ’ s subsidiaries in new jersey and california lease their office and manufacturing facilities .
on february 1 2018 fei-elcom entered into a new lease agreement in new jersey for office and manufacturing space encompassing approximately 9000 square feet .
the monthly rent is $ 9673 through the end of the lease which expires in january 31 2021 .
fei-zyfer has signed a second amendment to its lease in california which extends the lease an additional 88 months beginning october 1 2017 and expiring january 31 2025 .
the average annual rent over the period of the amendment is approximately $ 312000 .
fei-zyfer leases office and manufacturing space encompassing 27850 square feet .
rent expense under operating leases for the years ended april 30 2019 and 2018 was approximately $ 1 .
2 million and $ 1 .
7 million respectively .
the company records rent expense on its new york building and fei-zyfer facility on the straight-line method over the lives of the respective leases .
as a result as of april 30 2019 and 2018 the company ’ s consolidated balance sheet included deferred rent payable of approximately $ 236000 and $ 110000 respectively which will be recognized over the respective rental periods .

Question: What is the total maintenance and repairs charged to operations for 2018 and 2019?
Answer: 775000
Fiscal Year Ended June 30,
Fiscal Year Ended June 30,
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
Non-current operating assets
United States
$819,227
$412,112
Australia
18,842
16,730
India
9,286
—
$847,355
$428,842
20 .
geographic information .
the group ’ s non-current operating assets by geographic regions are as follows : .
non-current operating assets for this purpose consist of property and equipment goodwill intangible assets and other non-current assets .

Question: In fiscal year ended June 30, 2019, how many geographic regions have non-current operating assets of more than $10,000 thousand?
Answer: 2
Estimated Useful Lives (years) (1)
December 31, 2019
December 31, 2018
Towers
Up to 20
$13,930.7
$12,777.9
Equipment (2)
2 - 20
1,897.3
1,667.3
Buildings and improvements
3 - 32
638.9
628.5
Land and improvements (3)
Up to 20
2,486.1
2,285.4
Construction-in-progress
372.6
358.1
Total
19,325.6
17,717.2
Less accumulated depreciation
(7,241.2)
(6,470.1)
Property and equipment, net
$12,084.4
$11,247.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
3 .
property and equipment .
property and equipment -including assets held under finance leases consisted of the following : .
-1 assets on leased land are depreciated over the shorter of the estimated useful life of the asset or the term of the corresponding ground lease taking into consideration lease renewal options and residual value .
-2 includes fiber and das assets .
-3 estimated useful lives apply to improvements only .

Question: What was the percentage change in Property and equipment, net between 2018 and 2019?
Answer: 7.44
USDm
2019
2018
2017
Cash and cash equivalents, including restricted cash
72.5
127.4
134.2
Undrawn credit facilities
173.1
278.7
270.7
Liquidity
245.6
406.1
404.9
alternative performance measures – continued .
liquidity : torm defines liquidity as available cash comprising cash and cash equivalents including restricted cash as well as undrawn credit facilities .
torm finds the apm important as the liquidity expresses torm ’ s financial position ability to meet current liabilities and cash buffer .
furthermore it expresses torm ’ s ability to act and invest when possibilities occur .

Question: What are the components in the table used to calculate liquidity?
Answer: Cash and cash equivalents, including restricted cash Undrawn credit facilities