FangyuLei/tatqa huggingface dataset:
Year
FY 2016
FY 2017
FY 2018
FY 2019
Total reported cases
116
113
150
205 (Note 1)
Ethics-related cases
16
20
14
26
Cases investigated and verified as ethics violations
2
4
1
2 (Note 2)
Sexual Harassment Investigation Committees Formed
5
7
3
4
Cases investigated and verified as violations
5
3
3
4 (Note 3)
reporting channels and whistleblower protection .
to ensure that our conduct meets relevant legal requirements and the highest ethical standards under the ethics code tsmc provides multiple channels for reporting business conduct concerns .
first of all our audit committee approved and we have implemented the “ complaint policy and procedures for certain accounting and legal matters ” and “ procedures for ombudsman system ” that allow employees or any whistleblowers with relevant evidence to report any financial legal or ethical irregularities anonymously through either the ombudsman or directly to the audit committee .
tsmc maintains additional internal reporting channels for our employees .
to foster an open culture of ethics compliance we encourage our employees and the third parties we do business with to report any suspected noncompliance with law or relevant tsmc policy .
tsmc treats any complaint and the investigation thereof in a confidential and sensitive manner and strictly prohibits any form of retaliation against any individual who in good faith reports or helps with the investigation of any complaint .
due to the open reporting channels tsmc receives reports on various issues from employees and external parties such as our customers and suppliers from time to time .
below is a summary of the number of reported incidents .
note 1 : among the 205 cases 132 were related to employee relationship 47 cases related to other matters -e .
g .
employee ’ s individual interest or private matters and 26 cases related to ethical matters .
note 2 : one case involved an employee who requested a supplier to reserve a hotel and pay advance accommodation fees during his business trip actions which violate tsmc policy and the employee was disciplined .
another case involved an employee who abused his work relationship by requesting a supplier to make a personal loan to the employee a severe violation of our ethics code and the employee was terminated .
note 3 : after the investigation by tsmc ’ s sexual harassment investigation committee four employees involved in confirmed cases of sexual harassment received severe discipline from the company .

Question: Which process allow employees or any whistleblowers with relevant evidence to report any financial, legal, or ethical irregularities anonymously?
Answer: “Complaint Policy and Procedures for Certain Accounting and Legal Matters” “Procedures for Ombudsman System”
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Cost of revenues
$8,741
$4,982
$3,735
Research and development
23,132
14,975
9,550
Sales and marketing
38,325
27,324
16,015
General and administrative
31,156
20,807
12,760
Total share-based compensation expense
$101,354
68,088
42,060
note 11 .
share-based compensation .
a summary of share-based compensation expense recognized in the company ’ s consolidated statements of operations is as follows -in thousands : .

Question: What are the respective share-based compensation for research and development in 2018 and 2019?
Answer: 14,975 23,132
2019 €m
2018 €m
2017 €m
Current service cost
31
34
43
Past service costs1
16
2
(27)
Net interest charge
10
8
4
Total included within staff costs
57
44
20
Actuarial losses recognised in the SOCI
33
94
274
charges made to the consolidated income statement and consolidated statement of comprehensive income - ‘ soci ’ on the basis of the assumptions stated above are : .
note : 1 following a high court judgement on 21 october 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension - ‘ gmp ’ benefits the group has recorded a pre-tax past service cost of € 16 million - £ 14 million in the year ended 31 march 2019 .

Question: What is the change between 2018 and 2019 average actuarial losses recognised in the SOCI?
Answer: -120.5
March 1,
March 1,
Department
2020
2019
Sales and Marketing
41
38
Engineering
13
9
Professional Services
6
6
Customer Support
22
22
Management and Administration
18
17
Total
100
92
our number of employees is as follows : .
on august 3 2018 we implemented a plan to restructure our organization which included a reduction in workforce of approximately 40 employees representing approximately 30 % of the company ’ s total pre-restructuring workforce .
we recorded a charge of $ 381000 in the third quarter of 2018 relating to this reduction in force consisting primarily of one-time severance payments and termination benefits .
the company ’ s goal in the restructuring is to better focus our workforce on retaining current clients gaining incremental business from current clients and winning new business in the market segments where we can leverage our expertise and long history as an eft pioneer .
employees .

Question: What percentage change is the number of employees in the Sales and Marketing department from 2019 to 2020?
Answer: 7.89
Fiscal years ended July 31,
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
2017
Domestic
$(1,778)
$(13,501)
$21,723
International
14,230
5,225
6,803
Income (loss) before provision for (benefit from) income taxes
$12,452
$(8,276)
$28,526
9 .
income taxes .
on december 22 2017 the tax act was enacted into law which made changes to u .
s .
tax law including but not limited to : -1 reducing the u .
s .
federal corporate income tax rate from 35 % to 21 % ; -2 requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries ; -3 generally eliminating u .
s .
federal corporate income taxes on dividends from foreign subsidiaries ; -4 capitalizing r & d expenses which are amortized over five to 15 years ; and -5 other changes to how foreign and domestic earnings are taxed .
the tax act includes a provision to tax global intangible low-taxed income - “ gilti ” of foreign subsidiaries and a base erosion anti-abuse tax - “ beat ” measure that taxes certain payments between a u .
s .
corporation and its foreign subsidiaries .
these provisions of the tax act were effective for the company beginning august 1 2018 and had no impact on the tax benefit for the year ended july 31 2019 .
under u .
s .
gaap the company can make an accounting policy election to either treat taxes due on the gilti inclusion as a current period expense or factor such amounts into its measurement of deferred taxes .
the company has elected the current period expense method .
the company has finalized its assessment of the transitional impacts of the tax act .
in december 2018 the irs issued proposed regulations related to the beat tax which the company is in the process of evaluating .
if the proposed beat regulations are finalized in their current form the impact may be material to the tax provision in the quarter of enactment .
the u .
s .
treasury department the internal revenue service - “ irs ” and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the tax act will be applied or otherwise administered .
the company continues to obtain analyze and interpret guidance as it is issued and will revise its estimates as additional information becomes available .
any legislative changes including any other new or proposed u .
s .
department of the treasury regulations that have yet to be issued may result in income tax adjustments which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted .
the company ’ s income -loss before provision for -benefit from income taxes for the years ended july 31 2019 2018 and 2017 is as follows -in thousands : .

Question: What is the change in Income (loss) before provision for (benefit from) income taxes between 2017 and 2019?
Answer: -16074
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Net cash flow from operating activities
142.9
147.7
Exceptional items
3.1
13.0
Net capital expenditure
(22.2)
(21.1)
Unlevered free cash flow
123.8
139.6
5 alternative performance measures - “ apm ’ s ” continued .
unlevered free cash flow .
unlevered free cash flow represents net cash flow from operating activities adjusted for exceptional items and net capital expenditure .
unlevered free cash flow provides an understanding of the group ’ s cash generation and is a supplemental measure of liquidity in respect of the group ’ s operations without the distortions of exceptional and other non-operating items .

Question: What does unlevered free cash flow represent?
Answer: net cash flow from operating activities adjusted for exceptional items and net capital expenditure
Years ended December 31,
Federal
State
Foreign
2020 to 2024
$—
$222.3
$11.9
2025 to 2029
141.6
285.7
104.8
2030 to 2034
7.0
41.4
19.6
2035 to 2039
3.6
159.5
—
Indefinite carryforward
22.8
—
853.8
Total
$175.0
$708.9
$990.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
at december 31 2019 the company had net federal state and foreign operating loss carryforwards available to reduce future taxable income .
if not utilized the company ’ s nols expire as follows : .

Question: What is the difference between Federal and State NOLs in the period 2025 to 2029?
Answer: 144.1
Year Ended December 31,
Year Ended December 31,
2019
2018
Net cash provided by operating activities
$153,327
$256,426
Net cash used in investing activities
(15,381)
(6,581)
Net cash used in financing activities
(159,608)
(154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash
(21,662)
95,635
Cash and cash equivalents and restricted cash at beginning of period
449,473
353,838
Cash and cash equivalents and restricted cash at end of period
$427,811
$449,473
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
the following table reflects the cash flow impact of gs holdings on the consolidated statements of cash flows for the years indicated .

Question: Which years did Cash and cash equivalents and restricted cash at beginning of period exceed $400,000 thousand?
Answer: 1
VMware Stock Options
Pivotal Stock Options
Number of Shares
Weighted-Average Exercise Price (per share)
Number of Shares
Weighted-Average Exercise Price (per share)
Outstanding, February 3, 2017
1,991
$69.38
39,361
$6.72
Granted
745
13.79
20,323
9.73
Forfeited
(36)
55.44
(2,380)
8.13
Expired
(3)
93.87
(1,290)
6.24
Exercised
(1,050)
53.50
(1,626)
5.99
Outstanding, February 2, 2018
1,647
54.63
54,388
7.82
Granted
574
16.07
2,832
14.03
Special Dividend adjustment
348
n/a
n/a
n/a
Forfeited
(31)
24.44
(2,028)
9.35
Expired
—
—
(273)
7.02
Exercised
(569)
46.73
(9,018)
6.89
Outstanding, February 1, 2019(1)
1,969
36.50
45,901
8.31
Granted(2)
1,571
73.19
—
—
Forfeited(3)
(149)
52.83
(10,822)
10.65
Expired
—
—
(128)
10.10
Exercised(4)
(776)
39.94
(34,951)
7.59
Outstanding, January 31, 2020
2,615
56.58
—
—
vmware and pivotal stock options .
the following table summarizes stock option activity for vmware and pivotal since february 3 2017 -shares in thousands : .
-1 the weighted-average exercise price of options outstanding as of february 1 2019 reflects the adjustments to the options as a result of the special dividend .
-2 stock option granted under the vmware equity plan includes 0 .
6 million options issued for unvested options assumed as part of the pivotal acquisition .
-3 stock options forfeited under the pivotal equity plan includes 6 .
2 million options converted to vmware options as part of the pivotal acquisition using a conversion ratio of 0 .
1 .
-4 stock options exercised under the pivotal equity plan includes 22 .
4 million of vested options that were settled in cash as part of the pivotal acquisition .
the above table includes stock options granted in conjunction with unvested stock options assumed in business combinations .
as a result the weighted-average exercise price per share may vary from the vmware stock price at time of grant .
the stock options outstanding as of january 31 2020 had an aggregate intrinsic value of $ 239 million based on vmware ’ s closing stock price as of january 31 2020 .

Question: What was the change in outstanding number of shares for VMware Stock Options between 2017 and 2018?
Answer: -344
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
1.25% Call Option
$ (9,020)
$ (37,474)
$ 29,498
1.25% Embedded cash conversion option
9,789
37,803
(30,118)
Net (loss) income included in other income, net
$ 769
$ 329
$ (620)
1 .
25 % notes embedded cash conversion option .
the embedded cash conversion option within the 1 .
25 % notes is required to be separated from the 1 .
25 % notes and accounted for separately as a derivative liability with changes in fair value recognized immediately in our consolidated statements of operations in other income -loss net until the cash conversion option settles or expires .
the initial fair value liability of the embedded cash conversion option was $ 82 .
8 million which simultaneously reduced the carrying value of the 1 .
25 % notes -effectively an original issuance discount .
the embedded cash conversion option is measured and reported at fair value on a recurring basis within level 3 of the fair value hierarchy .
for further discussion of the inputs used to determine the fair value of the embedded cash conversion option refer to note 1 “ basis of presentation and significant accounting policies .
” .
the following table shows the net impact of the changes in fair values of the 1 .
25 % call option and 1 .
25 % notes embedded cash conversion option in the consolidated statements of operations : .

Question: What is the 1.25% Embedded cash conversion option value in 2019?
Answer: 9,789
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Beginning balance, as of January 1
$43,395
$36,263
$38,958
Additions:
Tax positions for current year
1,322
4,716
8,208
Tax positions for prior years
8,043
2,626
199
Reductions:
Tax positions for prior years
(31,397)
(153)
(10,573)
Expiration of statutes
(183)
(57)
(325)
Settlements with tax authorities
—
—
(204)
Ending balance, as of December 31
$21,180
$43,395
$36,263
teradyne ’ s gross unrecognized tax benefits for the years ended december 31 2019 2018 and 2017 were as follows : .
current year additions relate to federal and state research credits .
prior year additions primarily relate to stock-based compensation .
prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 u .
s .
federal audit in the first quarter of 2019 .
of the $ 21 .
2 million of unrecognized tax benefits as of december 31 2019 $ 12 .
7 million would impact the consolidated income tax rate if ultimately recognized .
the remaining $ 8 .
5 million would impact deferred taxes if recognized .
teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of december 31 2019 in the next twelve months .
teradyne records all interest and penalties related to income taxes as a component of income tax expense .
accrued interest and penalties related to income tax items at december 31 2019 and 2018 amounted to $ 1 .
4 million and $ 0 .
3 million respectively .
for the years ended december 31 2019 2018 and 2017 expense of $ 1 .
1 million expense of $ 0 .
1 million and benefit of $ 0 .
1 million respectively was recorded for interest and penalties related to income tax items .
teradyne is subject to u .
s .
federal income tax as well as income tax in multiple state local and foreign jurisdictions .
as of december 31 2019 all material state and local income tax matters have been concluded through 2013 all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011 .
however in some jurisdictions including the united states operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment .
as of december 31 2019 teradyne is not permanently reinvested with respect to the unremitted earnings of non-u .
s .
subsidiaries to the extent that those earnings exceed local statutory and operational requirements .
remittance of those earnings is not expected to result in material income tax .

Question: What do Current year additions relate to?
Answer: federal and state research credits
As of December 31
As of December 31
2019
2018
(Dollars in million)
(Dollars in million)
Goodwill
$21,534
28,031
Customer relationships, less accumulated amortization of $9,809 and $8,492
$7,596
8,911
Indefinite-life intangible assets
$269
269
Other intangible assets subject to amortization:
Capitalized software, less accumulated amortization of $2,957 and $2,616
$1,599
1,468
Trade names, less accumulated amortization of $91 and $61
103
131
Total other intangible assets, net
$1,971
1,868
-4 goodwill customer relationships and other intangible assets .
goodwill customer relationships and other intangible assets consisted of the following : .
our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired -including the acquisition described in note 2 — acquisition of level 3 .
as of december 31 2019 the weighted average remaining useful lives of the intangible assets were approximately 8 years in total approximately 9 years for customer relationships 4 years for capitalized software and 3 years for trade names .
total amortization expense for intangible assets for the years ended december 31 2019 2018 and 2017 was $ 1 .
7 billion $ 1 .
8 billion and $ 1 .
2 billion respectively .
as of december 31 2019 the gross carrying amount of goodwill customer relationships indefinite-life and other intangible assets was $ 44 .
0 billion .

Question: What was the gross carrying amount of goodwill, customer relationships, indefinite-life and other intangible assets as of December 31, 2019?
Answer: $44.0 billion
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 $ Change from 2018
2018 $ Change from 2017
Capital expenditures
$(16,600)
$(31,309)
$(38,759)
$14,709
$7,450
Capitalized software
(113,836)
(113,308)
(118,241)
(528)
4,933
Cash paid for business acquisitions, net of cash acquired
(23,443)
(177,233)
(169,823)
153,790
(7,410)
Cash received from sale of businesses, net
0
807,764
0
(807,764)
807,764
Purchases of equity securities, other investments and related intangible assets, net
(7,191)
(16,934)
(5,606)
9,743
(11,328)
Other proceeds from investing activities
14
54
215
(40)
(161)
Net cash (used in) provided by investing activities - continuing operations
(161,056)
469,034
(332,214)
(630,090)
801,248
Net cash used in investing activities - discontinued operations
0
(221,021)
(80,758)
221,021
(140,263)
Net cash (used in) provided by investing activities
$(161,056)
$248,013
$(412,972)
$(409,069)
$660,985
investing cash flow activities .
year ended december 31 2019 compared with the year ended december 31 2018 .
net cash used in investing activities – continuing operations during the year ended december 31 2019 resulted from the absence of the sale of businesses compared to prior year .
the sale of netsmart and onecontent produced significant investing cash inflows during 2018 which was partially offset with cash paid for the acquisitions of practice fusion and health grid .
capital expenditures also decreased in 2019 compared with prior year .
year ended december 31 2018 compared with the year ended december 31 2017 .
we had cash inflows from investing activities – continuing operations during the year ended december 31 2018 compared with cash outflows from investing activities – continuing operations during the year ended december 31 2017 which was primarily driven by cash proceeds of $ 567 million from the sale of our investment in netsmart and $ 241 million of net cash proceeds from the divestiture of the onecontent business during 2018 .
cash used in investing activities also included the purchase of practice fusion and health grid which were mostly offset by lower overall capital expenditures during 2018 .
net cash used in investing activities – discontinued operations increased during the year ended december 31 2018 compared with the prior year primarily due to larger business acquisitions completed by netsmart during 2018 .

Question: What is the average Cash paid for business acquisitions, net of cash acquired, for the year 2019 to 2018?
Answer: -100338
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Directors’ emoluments
2.3
3.3
Gains on exercise of share options
3.6
3.5
Gains on vesting of LTIP awards
14.5
4.2
Total Directors’ remuneration
20.4
11.0
12 directors ’ remuneration .
directors ’ emoluments represent all earnings and aggregate contributions to pension schemes made during the year as a director of sophos group plc and its subsidiaries .
further details can be found in the group ’ s remuneration report on pages 91 to 101 .

Question: What are the components considered when calculating the total directors' remuneration?
Answer: Directors’ emoluments Gains on exercise of share options Gains on vesting of LTIP awards
2019
2018
Weighted average share price (pence)
163.1
112.9
Weighted average exercise price (pence)
0.0
0.0
Weighted average fair value (pence)
141.1
95.1
Expected volatility (%)
31.6–32.8
30.6
Option life (years):
– Performance Shares
3.0
3.0
– Options and SARs
10.0
10.0
Risk free rate (%)
0.48-0.72
0.88
Dividend yield (%)
2.5–3.0
3.0
34 .
share-based payment continued .
3 .
8 million share incentives were granted during 2019 -2018 2 .
7 million .
the fair value of share incentives has been estimated as at the date of grant using the black-scholes binomial model .
the following table gives the assumptions made in arriving at the share-based payment charge and the fair value : .
the expected volatility was determined by calculating the historical volatility of the company ’ s share price over the previous two years which management considers to be the period which is likely to be most representative of future volatility .
the risk free rate is calculated by reference to uk government bonds .

Question: How was the expected volatility determined?
Answer: by calculating the historical volatility of the Company’s share price over the previous two years which management considers to be the period which is likely to be most representative of future volatility.