FangyuLei/tatqa huggingface dataset:
2019
2018
$'000
$'000
Interest rate swaps (AUD) at face value
Current interest rate swaps
400,000
270,000
Future interest rate swaps
275,000
400,000
Interest rate swaps (NZD) at face value
Current interest rate swaps
73,500
53,500
Future interest rate swaps
50,000
100,000
AUD equivalent of NZD interest rate swaps
Current interest rate swaps
70,361
48,944
Future interest rate swaps
47,864
91,485
interest rate swaps .
the group has the following interest rate swaps in place as at the end of the reporting period : .
future interest rate swaps in place at the end of the reporting period have maturity dates ranging from 23 september 2019 to 23 september 2026 -2018 : 24 september 2018 to 23 september 2026 .
on 24 june 2019 the group reset the interest rates associated with aud denominated interest rate swaps .
this resulted in a cash outflow of $ 22 .
9m which reduced the group ’ s financial liability presented in note 9 .
8 .
the cumulative change in fair value of these hedging instruments is carried in a separate reserve in equity -cash flow hedge reserve of nspt presented within non-controlling interest in the group ’ s consolidated statement of changes in equity .
this balance will be recycled from the hedge reserve to finance costs in the statement of profit and loss in future reporting periods corresponding to when the underlying hedged item impacts profit or loss .
for the year ended 30 june 2019 $ 0 .
1m has been recognised in finance costs relating to this item .

Question: What is the change in Interest rate swaps (NZD) at face value for Current interest rate swaps from 2018 to 2019?
Answer: 20000
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Revenues
Subscriptions
$817,811
$612,888
$465,254
Other
85,047
60,736
38,363
Total revenues
902,858
673,624
503,617
Cost of revenues
Subscriptions
160,320
109,454
89,193
Other
70,723
47,675
32,078
Total cost of revenues
231,043
157,129
121,271
Gross profit
671,815
516,495
382,346
Operating expenses
Research and development
136,363
101,042
75,148
Sales and marketing
439,100
329,116
240,223
General and administrative
142,027
102,773
72,313
Total operating expenses
717,490
532,931
387,684
Loss from operations
(45,675)
(16,436)
(5,338)
Other income (expense), net
Interest expense
(20,512)
(16,102)
(99)
Other income, net
9,247
6,475
1,491
Other income (expense), net
(11,265)
(9,627)
1,392
Loss before income taxes
(56,940)
(26,063)
(3,946)
Provision for (benefit from) income taxes
(3,333)
140
258
Net loss
$(53,607)
$(26,203)
$(4,204)
results of operations .
the following tables set forth selected consolidated statements of operations data and such data as a percentage of total revenues .
the historical results presented below are not necessarily indicative of the results that may be expected for any future period -in thousands : .

Question: What are the respective subscription revenue in 2017, 2018 and 2019?
Answer: $465,254 $612,888 $817,811
(Dollars in Millions)
April 27, 2019
April 28, 2018
Net Change ($)
Net Change (%)
Net Sales
$1.1
$0.3
$0.8
266.7 %
Gross Profit
$(2.8)
$(3.5)
$0.7
20.0 %
Loss from Operations
$(8.6)
$(11.4)
$2.8
24.6 %
medical segment results .
below is a table summarizing results for the fiscal years ended : .
net sales .
the medical segment had $ 1 .
1 million of net sales in fiscal 2019 compared to $ 0 .
3 million of net sales in fiscal 2018 .
the increase was due to new business gained in fiscal 2019 .
gross profit .
medical segment gross profit was a loss of $ 2 .
8 million in fiscal 2019 compared to a loss of $ 3 .
5 million in fiscal 2018 .
the improvement primarily relates to an increase in sales volumes during fiscal 2019 .
loss from operations .
medical segment loss from operations decreased $ 2 .
8 million to $ 8 .
6 million in fiscal 2019 compared to $ 11 .
4 million in fiscal 2018 .
the decrease was due to an improvement in gross profit and lower selling and administrative expenses .
selling and administrative expenses were reduced by lower marketing and professional fee expenses partially offset by initiatives to reduce overall costs and improve operational profitability of $ 0 .
9 million .

Question: What is the average Loss from Operations for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
Answer: -10
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr Percent/ Margin Change
Systems
External Systems Hardware gross profit
$2,622
$2,590
1.2%
External Systems Hardware gross profit margin
44.3%
40.7%
3.6pts.
External Operating Systems Software gross profit
$1,412
$1,412
0.0%
External Operating Systems Software gross profit margin
83.8%
84.5%
(0.7)pts.
External total gross profit
$4,034
$4,002
0.8%
External total gross profit margin
53.1%
49.8%
3.2pts.
Pre-tax income
$701
$904
(22.4)%
Pre-tax margin
8.4%
10.2%
(1.8)pts.
the systems gross profit margin increased 3 .
2 points to 53 .
1 percent in 2019 compared to the prior year .
the increase was driven by actions taken in 2018 to better position the cost structure over the longer term a mix to ibm z hardware and operating systems and margin improvement in storage systems .
pre-tax income of $ 701 million declined 22 .
4 percent and pre-tax margin of 8 .
4 percent decreased 1 .
8 points year to year driven by the declines in power systems and storage systems revenue and the continued investment in innovation across the systems portfolio mitigated by the benefit from the new hardware launches in the second-half 2019 .

Question: What caused the increase in the Systems gross profit margin?
Answer: The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
Fiscal Year ended January 31,
Fiscal Year ended January 31,
Fiscal Year ended January 31,
2019
2018
2017
Net revenue by product family (1):
Architecture, Engineering and Construction
$1,021.6
$787.5
$810.4
Manufacturing
616.2
528.8
575.2
AutoCAD and AutoCAD LT
731.8
561.4
472.7
Media and Entertainment
182
152.1
138.8
Other
18.2
26.8
33.9
Total net revenue
$2,569.8
$2,056.6
$2,031.0
Net revenue by geographic area:
Americas
U.S.
$874.6
$740.4
$742.1
Other Americas
175.3
130.7
129.8
Total Americas
1,049.9
871.1
871.9
Europe, Middle East and Africa
1,034.3
815.4
800.4
Asia Pacific
485.6
370.1
358.7
Total net revenue
$2,569.8
$2,056.6
$2,031.0
Net revenue by sales channel:
Indirect
$1,830.8
$1,443.8
$1,468.9
Direct
739.0
612.8
562.1
Total net revenue
$2,569.8
$2,056.6
$2,031.0
revenue disaggregation .
autodesk recognizes revenue from the sale of -1 product subscriptions cloud service offerings and flexible enterprise business agreements - " ebas " -2 renewal fees for existing maintenance plan agreements that were initially purchased with a perpetual software license and -3 consulting training and other goods and services .
the three categories are presented as line items on autodesk ' s consolidated statements of operations .
information regarding the components of autodesk ' s net revenue from contracts with customers by geographic location product family and sales channel is as follows : .
-1 due to changes in the go-to-market offerings of our autocad product subscription prior period balances have been adjusted to conform to current period presentation .
payments for product subscriptions industry collections cloud subscriptions and maintenance subscriptions are typically due up front with payment terms of 30 to 45 days .
payments on ebas are typically due in annual installments over the contract term with payment terms of 30 to 60 days .
autodesk does not have any material variable consideration such as obligations for returns refunds or warranties or amounts payable to customers for which significant estimation or judgment is required as of the reporting date .
as of january 31 2019 autodesk had total billed and unbilled deferred revenue of $ 2 .
7 billion which represents the total contract price allocated to undelivered performance obligations which are generally recognized over the next three years .
we expect to recognize $ 1 .
9 billion or 72 % of this revenue during the next 12 months .
we expect to recognize the remaining $ 0 .
8 billion or 28 % of this revenue thereafter .
we expect that the amount of billed and unbilled deferred revenue will change from quarter to quarter for several reasons including the specific timing duration and size of customer subscription and support agreements varying billing cycles of such agreements the specific timing of customer renewals and foreign currency fluctuations .

Question: What are the payment terms for product subscriptions, industry collections, cloud subscriptions, and maintenance subscriptions?
Answer: 30 to 45 days
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%
4 .
11 income taxes .
the following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27 .
0 % for both 2019 and 2018 .
income taxes in 2019 increased by $ 138 million compared to 2018 mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018 partly offset by a favourable change in the corporate income tax rate in alberta in q2 2019 .

Question: What are the net earnings for 2019?
Answer: 3,253
Three Months Ended
Three Months Ended
Three Months Ended
Variation
December 31, 2019
September 29, 2018
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Gross profit
$ 1,081
$ 967
$ 1,059
11.8%
2.0%
Gross margin (as percentage of net revenues)
39.3%
37.9%
40.0%
+140 bps
-70 bps
fourth quarter gross profit was $ 1081 million and gross margin was 39 .
3 % .
on a sequential basis gross margin increased 140 basis points mainly driven by improved product mix and better manufacturing efficiencies .
gross margin decreased 70 basis points year-over-year mainly impacted by price pressure and unsaturation charges partially offset by improved manufacturing efficiencies better product mix and favorable currency effects net of hedging .

Question: What is the average Gross profit for the period December 31, 2019 and 2018?
Answer: 1070
Year ended March 31,
Year ended March 31,
Year ended March 31,
Year ended March 31,
Year ended March 31,
2019 (1)
2018
2017 (1)
2016
2015
Consolidated Statements of Income data:
Net sales
$5,349.5
$3,980.8
$3,407.8
$2,173.3
$2,147.0
Special charges and other, net (2)
$33.7
$17.5
$98.6
$4.0
$2.8
Loss on settlement of debt (3)
$(12.6)
$(16.0)
$(43.9)
$—
$(50.6)
Net income from continuing operations
$355.9
$255.4
$170.6
$323.9
$365.3
Basic net income per common share from continuing operations
$1.51
$1.10
$0.79
$1.59
$1.84
Diluted net income per common share from continuing operations
$1.42
$1.03
$0.73
$1.49
$1.65
Dividends declared per common share
$1.457
$1.449
$1.441
$1.433
$1.425
Consolidated Balance Sheets data:
Total assets
$18,350.0
$8,257.2
$7,686.9
$5,537.9
$4,780.7
Net long-term debt and capital lease obligations, less current maturities (3)
$8,956.0
$1,769.1
$2,912.1
$2,465.8
$1,840.0
Microchip Technology stockholders' equity
$ 5,287.5
$ 3,279.8
$3,270.7
$ 2,150.9
$ 2,044.7
item 6 .
selected financial data .
you should read the following selected consolidated financial data for the five-year period ended march 31 2019 in conjunction with our consolidated financial statements and notes thereto and " management ' s discussion and analysis of financial condition and results of operations " included in items 7 and 8 of this form 10-k .
our consolidated statements of income data for each of the years in the three-year period ended march 31 2019 and the balance sheet data as of march 31 2019 and 2018 are derived from our audited consolidated financial statements included in item 8 of this form 10-k .
the statement of income data for the years ended march 31 2016 and 2015 and balance sheet data as of march 31 2017 2016 and 2015 have been derived from our audited consolidated financial statements not included herein -in the tables below all amounts are in millions except per share data .
-1 refer to note 2 to our consolidated financial statements for an explanation of our material business combinations during fiscal 2019 and fiscal 2017 .
-2 refer to note 4 to our consolidated financial statements for a discussion of the special charges and other net .
-3 refer to note 12 debt and credit facility for further discussion .

Question: Which years does the table provide information for the company's consolidated balance sheets?
Answer: 2019 2018 2017 2016 2015
€ millions
2019
2018
2017
Germany
3,948
3,658
3,352
Rest of EMEA
8,158
7,446
7,063
EMEA
12,105
11,104
10,415
United States
9,085
7,880
7,436
Rest of Americas
2,109
1,832
1,911
Americas
11,194
9,713
9,347
Japan
1,180
963
885
Rest of APJ
3,074
2,928
2,814
APJ
4,254
3,891
3,699
SAP Group
27,553
24,708
23,461
geographic information .
the amounts for revenue by region in the following tables are based on the location of customers .
the regions in the following table are emea -europe middle east and africa americas -north america and latin america and apj -asia pacific japan .
total revenue by region .

Question: What are the broad categories making up the total revenue by region?
Answer: EMEA Americas APJ
Fiscal 2018 Restructuring Plan
Workforce reduction
Facility costs
Total
Balance payable as at June 30, 2017
$—
$—
$—
Accruals and adjustments
8,511
1,643
10,154
Cash payments
(8,845)
(489)
(9,334)
Foreign exchange and other non-cash adjustments
892
11
903
Balance payable as at June 30, 2018
$558
$1,165
$1,723
Accruals and adjustments
(20)
535
515
Cash payments
(337)
(928)
(1,265)
Foreign exchange and other non-cash adjustments
(51)
(286)
(337)
Balance payable as at June 30, 2019
$150
$486
$636
fiscal 2018 restructuring plan .
during fiscal 2018 and in the context of our acquisitions of covisint guidance and hightail -each defined below we began to implement restructuring activities to streamline our operations -collectively referred to as the fiscal 2018 restructuring plan .
the fiscal 2018 restructuring plan charges relate to workforce reductions and facility consolidations .
these charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries .
our estimated liability could change subsequent to its recognition requiring adjustments to the expense and the liability recorded .
on a quarterly basis we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate .
since the inception of the plan approximately $ 10 .
7 million has been recorded within " special charges -recoveries " to date .
we do not expect to incur any further significant charges relating to this plan .
a reconciliation of the beginning and ending liability for the year ended june 30 2019 and 2018 is shown below .

Question: How much has been  recorded within "Special charges (recoveries)" since the inception of the plan to date?
Answer: $10.7 million
BELL WIRELESS
BELL  WIRELINE
BELL  MEDIA
BCE
Balance at January 1, 2018
3,032
4,497
2,899
10,428
Acquisitions and other
16
182
32
230
Balance at December 31, 2018
3,048
4,679
2,931
10,658
Acquisitions and other
–
(6)
15
9
Balance at December 31, 2019
3,048
4,673
2,946
10,667
note 19 goodwill .
the following table provides details about the changes in the carrying amounts of goodwill for the years ended december 31 2019 and 2018 .
bce ’ s groups of cgus correspond to our reporting segments .

Question: What is the sum of acquisitions and other for Bell Wireless and Bell Wireline in 2018? 
Answer: 198
September 28, 2019
As Reported
Adjustments due to Topic 606
September 28, 2019
As Adjusted - Without
Adoption of Topic 606
ASSETS
   Contract assets
$90,841
$90,841
$—
Inventories
700,938
(81,895)
782,833
LIABILITIES AND SHAREHOLDERS' EQUITY
Other accrued liabilities
$106,461
$(375)
$106,836
Retained earnings
1,178,677
9,321
1,169,356
15 .
revenue from contracts with customers .
impact of adopting topic 606 .
the effects of the adoption on the company ' s consolidated financial statements for the fiscal year ended september 28 2019 was as follows -in thousands : .

Question: What was the difference between the balance before adjustment for Retained earnings and Other accrued liabilities?
Answer: 1072216
2019
2018
Net earnings
3,253
2,973
Severance, acquisition and other costs
114
136
Depreciation
3,496
3,145
Amortization
902
869
Finance costs
Interest expense
1,132
1,000
Interest on post-employment benefit obligations
63
69
Other expense
13
348
Income taxes
1,133
995
Adjusted EBITDA
10,106
9,535
BCE operating revenues
23,964
23,468
Adjusted EBITDA margin
42.2%
40.6%
adjusted ebitda and adjusted ebitda margin .
the terms adjusted ebitda and adjusted ebitda margin do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define adjusted ebitda as operating revenues less operating costs as shown in bce ’ s consolidated income statements .
adjusted ebitda for bce ’ s segments is the same as segment profit as reported in note 3 segmented information in bce ’ s 2019 consolidated financial statements .
we define adjusted ebitda margin as adjusted ebitda divided by operating revenues .
we use adjusted ebitda and adjusted ebitda margin to evaluate the performance of our businesses as they reflect their ongoing profitability .
we believe that certain investors and analysts use adjusted ebitda to measure a company ’ s ability to service debt and to meet other payment obligations or as a common measurement to value companies in the telecommunications industry .
we believe that certain investors and analysts also use adjusted ebitda and adjusted ebitda margin to evaluate the performance of our businesses .
adjusted ebitda is also one component in the determination of short-term incentive compensation for all management employees .
adjusted ebitda and adjusted ebitda margin have no directly comparable ifrs financial measure .
alternatively the following table provides a reconciliation of net earnings to adjusted ebitda .

Question: How is adjusted EBITDA margin defined?
Answer: adjusted EBITDA divided by operating revenues
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In thousands)
(In thousands)
(In thousands)
Cost of revenue
$2,843
$2,435
$1,406
Research and development
6,532
4,283
2,968
Sales and marketing
9,069
8,267
5,481
General and administrative
10,693
11,476
9,114
Total
$29,137
$26,461
$18,969
the company recognizes these compensation costs on a straight-line basis over the requisite service period of the award which is generally the award vesting term of four years .
forfeitures are accounted for as they occur .
total stock-based compensation cost capitalized in inventory was less than $ 0 .
8 million in the years ended december 31 2019 2018 and 2017 .
as of december 31 2019 $ 7 .
8 million of unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2 .
1 years and $ 41 .
3 million of unrecognized compensation cost related to unvested rsus is expected to be recognized over a weighted-average period of 2 .
2 years .
if there are any modifications or cancellations of the underlying unvested awards the company may be required to accelerate increase or cancel all or a portion of the remaining unearned stock-based compensation expense .
the following table sets forth the stock-based compensation expense resulting from stock options rsus and the espp included in the company ’ s consolidated statements of operations : .

Question: What was the change in sales and marketing expenses from 2017 to 2018?
Answer: 2786
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$ $
Canadian broadband services
319,935
319,741
0.1
0.1
-
American broadband services
263,738
246,443
7.0
6.0
2,427
583,673
566,184
3.1
2.7
2,427
revenue .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .
fiscal 2019 fourth-quarter revenue increased by 3 .
1 % -2 .
7 % in constant currency resulting from : • growth in the american broadband services segment mainly due to strong organic growth and the fiberlight acquisition .
• stable revenue in the canadian broadband services segment mainly as a result of : ◦ rate increases ; partly offset by ◦ decreases in video and telephony services customers compared to the same period of the prior year primarily due to issues resulting from the implementation of a new customer management system in the second half of fiscal 2018 .

Question: What was the increase in revenue in fourth-quarter 2019?
Answer: 3.1%
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966
contract assets and liabilities .
the following table provides information about receivables contract assets and contract liabilities from our revenue contracts with customers : .
contract assets include costs that are incremental to the acquisition of a contract .
incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained which primarily relate to sales commissions .
these costs are deferred and amortized over the expected customer life .
we determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract .
during the years ended december 31 2019 and 2018 the company recognized expense of $ 6 .
3 million and $ 2 .
9 million respectively related to deferred contract acquisition costs .
contract liabilities include deferred revenues related to advanced payments for services and nonrefundable upfront service activation and set-up fees which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right .
during the years ended december 31 2019 and 2018 the company deferred and recognized revenues of $ 397 .
5 million and $ 354 .
2 million respectively .
a receivable is recognized in the period the company provides goods or services when the company ’ s right to consideration is unconditional .
payment terms on invoiced amounts are generally 30 to 60 days .

Question: What is the number of days for the payment terms on invoiced amounts?
Answer: 30 to 60 days