FangyuLei/tatqa huggingface dataset:
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: What was the loss on settlement of debt in 2019?
Answer: (12.6)
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Beginning balance
$3,016
$2,071
$—
Initial obligation from transfer of Charged-Off Receivables(1)
2,705
2,461
2,379
Fair value changes recognized in other gains (losses), net(2)
(1,925)
(1,516)
(308)
Ending balance
$3,796
$3,016
$2,071
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
the following table reconciles the beginning and ending fair value measurements of our servicing liabilities associated with transferring our rights to charged-off receivables during the periods presented .
-1 recognized in other gains -losses net in the consolidated statements of operations .
-2 represents the reduction of our servicing liabilities due to the passage of time and collection of loan payments .

Question: What was the percentage change in the Initial obligation from transfer of Charged-Off Receivables between 2018 and 2019?
Answer: 9.91
2019
2018
2017
Balance as of January 1,
$151.9
$142.0
$144.4
Additions (1)
42.5
15.7
11.6
Reversals
—
—
(9.1)
Foreign currency translation
(0.2)
(5.8)
(4.9)
Balance as of December 31,
$194.2
$151.9
$142.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
at december 31 2019 and 2018 the company has provided a valuation allowance of $ 194 .
2 million and $ 151 .
9 million respectively which primarily relates to foreign items .
the increase in the valuation allowance for the year ending december 31 2019 is due to uncertainty as to the timing of and the company ’ s ability to recover net deferred tax assets in certain foreign operations in the foreseeable future offset by fluctuations in foreign currency exchange rates .
the amount of deferred tax assets considered realizable however could be adjusted if objective evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as the company ’ s projections for growth .
a summary of the activity in the valuation allowance is as follows : .
-1 includes net charges to expense and allowances established due to acquisition .
the recoverability of the company ’ s deferred tax assets has been assessed utilizing projections based on its current operations .
accordingly the recoverability of the deferred tax assets is not dependent on material asset sales or other non-routine transactions .
based on its current outlook of future taxable income during the carryforward period the company believes that deferred tax assets other than those for which a valuation allowance has been recorded will be realized .

Question: How many years was the balance as of December 31 above $150 million?
Answer: 2
2019
2018
£m
£m
Net debt
295.2
235.8
IFRS 16 lease liabilities
38.9
–
Net debt and IFRS 16 lease liabilities
334.1
235.8
net debt including ifrs 16 lease liabilities .
a reconciliation between net debt and net debt including ifrs 16 lease liabilities is given below .
a breakdown of the balances that are included within net debt is given within note 24 .
net debt excludes ifrs 16 lease liabilities to enable comparability with prior years .

Question: What does net debt exclude?
Answer: IFRS 16 lease liabilities to enable comparability with prior years
€ millions
2019
2018
2017
Cost of cloud and software
138
78
115
Cost of services
246
142
158
Research and development
429
210
269
Sales and marketing
562
312
442
General and administration
461
88
135
Share-based payment expenses
1,835
830
1,120
Thereof cash-settled share-based payments
1,664
674
963
Thereof equity-settled share-based payments
171
156
157
the operating expense line items in our income statement include the following share-based payment expenses : .
share-based payment expenses by functional area .
in 2019 we paid € 79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan .
these payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses .

Question: What was the change in Cost of cloud and software in 2019 from 2018?
Answer: 60
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Operating revenue
International and Global Accounts
$3,596
3,653
1,382
Enterprise
6,133
6,133
4,186
Small and Medium Business
2,956
3,144
2,418
Wholesale
4,074
4,397
3,026
Consumer
5,642
6,116
6,451
Total segment revenue
$22,401
23,443
17,463
Operations and Other(1)
—
—
193
Total operating revenue
$22,401
23,443
17,656
segment results .
general .
reconciliation of segment revenue to total operating revenue is below : .
-1 on may 1 2017 we sold a portion of our data centers and colocation business .
see note 3 — sale of data centers and colocation business to our consolidated financial statements in item 8 of part ii of this report for additional information .

Question: How many items are there under operating revenue?
Answer: 5
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Contractual interest expense
$19,471
$30,323
$38,825
Capitalized interest
(232)
(141)
(154)
Amortization of debt issuance costs
334
511
1,390
Amortization of debt (premium) discount
1,481
1,843
(788)
Imputed interest on acquisition related obligations
57
113
159
Interest expense on capital leases
128
233
323
Total interest expense
$21,239
$32,882
$39,755
note 3 : debt .
the line item “ interest expense ” on the consolidated statements of operations for the fiscal years 2019 2018 and 2017 respectively is as follows -amounts in thousands : .

Question: What was the percentage change in the total interest expense between 2018 and 2019?
Answer: -35.41
2019
2018
2017
Balance at beginning of fiscal year 
$5,841
$3,115
$2,799
Gross increases for tax positions of prior years
62
21
184
Gross increases for tax positions of the current year
39
2,893
163
Gross decreases for tax positions of prior years 
(3,672)
(188)
(31)
Balance at end of fiscal year
2,270
5,841
3,115
the following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits -in thousands : .
the amount of unrecognized tax benefits that if recognized would impact the effective tax rate is $ 1 .
5 million and $ 4 .
6 million for the fiscal years ended september 28 2019 and september 29 2018 respectively .
the company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense .
the total accrued penalties and net accrued interest with respect to income taxes was approximately $ 0 .
2 million for each of the fiscal years ended september 28 2019 september 29 2018 and september 30 2017 .
the company recognized less than $ 0 .
1 million of expense for accrued penalties and net accrued interest in the consolidated statements of comprehensive income for each of the fiscal years ended september 28 2019 september 29 2018 and september 30 2017 .

Question: What was the amount of Gross increases for tax positions of prior years in 2019?
Answer: 62
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Research and development (1)
$5,063
-2%
0%
$5,163
Stock-based compensation
963
5%
5%
921
Total expenses
$6,026
-1%
0%
$6,084
% of Total Revenues
15%
15%
research and development expenses : research and development expenses consist primarily of personnel related expenditures .
we intend to continue to invest significantly in our research and development efforts because in our judgment they are essential to maintaining our competitive position .
-1 excluding stock-based compensation .
on a constant currency basis total research and development expenses were flat in fiscal 2019 as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .

Question: What is the primary component of Research and development expenses?
Answer: Research and development expenses consist primarily of personnel related expenditures.
2019
Restated 2018
Restated 2018
£m
£m
% change
Employee costs (see note 7 to the consolidated financial statements)
56.0
54.5
3%
Average number of employees (see note 6 to the consolidated financial statements)
802
822
3%
Revenue (see Consolidated income statement)
355.1
330.1
8%
Operating profit
243.7
221.3
10%
Dividends paid and proposed and share buybacks (see notes 26 and 27 to the consolidated financial statements)
156.4
152.8¹
2%
relative importance of the spend on pay .
the following table shows the group ’ s actual spend on pay for all employees compared to distributions to shareholders .
the average number of employees has also been included for context .
revenue and operating profit have also been disclosed as these are two key measures of group performance .
1 2018 comparatives have been restated to reflect the adoption of ifrs 9 ifrs 15 and ifrs 16 and to include share buybacks .

Question: Why has the 2018 figures in the table been restated?
Answer: to reflect the adoption of IFRS 9, IFRS 15 and IFRS 16, and to include share buybacks
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance at January 1
$107.7
$116.7
$107.6
Additions based on tax positions related to the current year
33.3
8.1
7.6
Additions and reductions for tax positions of prior years
37.5
0.3
—
Foreign currency
(1.6)
(8.1)
1.9
Reduction as a result of the lapse of statute of limitations
(1.3)
(2.6)
(0.4)
Reduction as a result of effective settlements
—
(6.7)
—
Balance at December 31
$175.6
$107.7
$116.7
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe or if the applicable statute of limitations lapses .
the impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $ 53 .
0 million .
a reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows : .
during the years ended december 31 2019 2018 and 2017 the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled which resulted in a decrease of $ 2 .
5 million $ 9 .
3 million and $ 0 .
4 million respectively in the liability for uncertain tax benefits .
the company recorded penalties and tax-related interest expense to the tax provision of $ 10 .
3 million $ 8 .
0 million and $ 5 .
0 million for the years ended december 31 2019 2018 and 2017 respectively .
in addition due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled the company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions during the years ended december 31 2019 2018 and 2017 by $ 2 .
7 million $ 16 .
2 million and $ 0 .
6 million respectively .
as of december 31 2019 and 2018 the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $ 26 .
6 million and $ 19 .
1 million respectively .
the company has filed for prior taxable years and for its taxable year ended december 31 2019 will file numerous consolidated and separate income tax returns including u .
s .
federal and state tax returns and foreign tax returns .
the company is subject to examination in the u .
s .
and various state and foreign jurisdictions for certain tax years .
as a result of the company ’ s ability to carryforward federal state and foreign nols the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired .
the company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations .
the company believes that adequate provisions have been made for income taxes for all periods through december 31 2019 .

Question: Which years was the balance at January 1 above $100 million?
Answer: 3
2019
2018
£m
£m
Total equity
826.3
766.9
Net debt
334.1
235.8
Total invested capital
1,160.4
1,002.7
Average invested capital
1,081.6
992.9
Average invested capital (excluding IFRS 16)
1,061.2
992.9
Operating profit as reported under IFRS
245.0
299.1
Adjustments (see adjusted operating profit)
37.7
(34.2)
Adjusted operating profit
282.7
264.9
Taxation
(80.6)
(73.1)
Adjusted operating profit after tax
202.1
191.8
Adjusted operating profit after tax (excluding IFRS 16)
201.2
191.8
Return in invested capital
18.7%
19.3%
Return in invested capital (excluding IFRS 16)
19.0%
19.3%
return on invested capital -roic .
roic measures the after tax return on the total capital invested in the business .
it is calculated as adjusted operating profit after tax divided by average invested capital .
an analysis of the components is as follows : .

Question: What are the components factored in when calculating the total invested capital?
Answer: Total equity Net debt
2019
2018
2017
Net cash provided by (used in) operating activities
$174,201
$(326,809)
$1,340,677
Net cash used in investing activities
(362,298)
(682,714)
(626,802)
Net cash provided by financing activities
74,943
255,228
192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash.
(2,959)
(13,558)
8,866
Net (decrease) increase in cash, cash equivalents and restricted cash
$(116,113)
$(767,853)
$914,786
cash flows .
the following table summarizes key cash flow activity for the years ended december 31 2019 2018 and 2017 -in thousands : .
operating activities .
the increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects including the sunshine valley sun streams and california flats projects and advance payments received for sales of solar modules prior to the step down in the u .
s .
investment tax credit as discussed above .
these increases were partially offset by operating expenditures associated with initial ramp of certain series 6 manufacturing lines and expenditures for the construction of certain projects .
investing activities .
the decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018 .
financing activities .
the decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in australia japan and india .

Question: What are the reasons for the increase in cash provided by operating activities in 2019?
Answer: primarily driven by higher cash proceeds from sales of systems projects, including the Sunshine Valley, Sun Streams, and California Flats projects, and advance payments received for sales of solar modules prior to the step down in the U.S. investment tax credit as discussed above.
USDm
Vessels and capitalized dry-docking
Land and buildings
Other plant and operating equipment
Cost:
Balance as of 1 January
43.3
-
-
Adjustment on transition to IFRS 16
-
9.9
0.3
Additions
1.8
0.5
0.4
Disposals
-2.7
-
-0.1
Balance as of 31 December
42.4
10.4
0.6
Depreciation:
Balance as of 1 January
13.4
-
-
Disposals
-2.7
-
-
Depreciation for the year
4.8
2.3
0.2
Balance as of 31 December
15.5
2.3
0.2
Carrying amount as of 31 December
26.9
8.1
0.4
note 7 – leasing .
torm has leases for the office buildings some vehicles and other administrative equipment .
with the exception of short-term leases and leases of low-value assets each lease is reflected on the balance sheet as a right-of-use asset with a corresponding lease liability .
the right-of-use assets are included in the financial statement line item in which the corresponding underlying assets would be presented if they were owned .
please refer to note 6 .
as of 31 december 2019 torm had recognized the following right-of-use assets : .

Question: Which asset type has the largest depreciation of the year?
Answer: Vessels and capitalized dry-docking
Fiscal 2019
Purchase Consideration
Net Tangible Assets Acquired (Liabilities Assumed)
Purchased Intangible Assets
Goodwill
Duo
$2,025
$(57)
$342
$1,740
Luxtera
596
(19)
319
296
Others (three in total)
65
2
11
52
Total
$2,686
$(74)
$672
$2,088
4 .
acquisitions and divestitures .
-a acquisition summary .
we completed five acquisitions during fiscal 2019 .
a summary of the allocation of the total purchase consideration is presented as follows -in millions : .
on september 28 2018 we completed our acquisition of privately held duo security inc .
- “ duo ” a leading provider of unified access security and multi-factor authentication delivered through the cloud .
revenue from the duo acquisition has been included in our security product category .
on february 6 2019 we completed our acquisition of luxtera inc .
- “ luxtera ” a privately held semiconductor company .
revenue from the luxtera acquisition has been included in our infrastructure platforms product category .
the total purchase consideration related to our acquisitions completed during fiscal 2019 consisted of cash consideration and vested share-based awards assumed .
the total cash and cash equivalents acquired from these acquisitions was approximately $ 100 million .

Question: What was the difference in Goodwill between Duo and Luxtera?
Answer: 1444
2019
2018
2017
Stock options
1,687
2,806
569
RSUs
2,352
2,580
83
ESPP common stock equivalents
74
71
—
ID Checker earnout shares
—
—
24
Total potentially dilutive common shares outstanding
4,113
5,457
676
net income -loss per share .
the company calculates net income -loss per share in accordance with fasb asc topic 260earnings per share .
basic net income -loss per share is based on the weighted-average number of common shares outstanding during the period .
diluted net income -loss per share also gives effect to all potentially dilutive securities outstanding during the period such as restricted stock units - “ rsus ” stock options and employee stock purchase plan - " espp " shares if dilutive .
in a period with a net loss position potentially dilutive securities are not included in the computation of diluted net loss because to do so would be antidilutive and the number of shares used to calculate basic and diluted net loss is the same .
for the fiscal years ended september 30 2019 2018 and 2017 the following potentially dilutive common shares were excluded from the net income -loss per share calculation as they would have been antidilutive -amounts in thousands : .

Question: What is the percentage change in the amount of potentially dilutive common shares outstanding of ESPP common stock equivalents from 2018 to 2019?
Answer: 4.23
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Audit of the Financial Statements
0.4
0.4
Subsidiary local statutory audits
0.2
0.3
Total audit fees
0.6
0.7
Other assurance services
0.1
0.1
Total non-audit fees
0.1
0.1
10 auditor ’ s remuneration .
the group paid the following amounts to its auditor in respect of the audit of the historical financial information and for other non-audit services provided to the group .

Question: What was the change in Total audit fees in 2019 from 2018?
Answer: -0.1
2019
2018
Developed technologies, at cost
$670.2
$578.5
Customer relationships, trade names, patents, and user lists, at cost (1)
533.1
372.5
Other intangible assets, at cost (2)
1,203.3
951.0
Less: accumulated amortization
(922.5)
(895.8)
Other intangible assets, net
$280.8
$55.2
other intangible assets net .
other intangible assets include developed technologies customer relationships trade names patents user lists and the related accumulated amortization .
these assets are shown as “ developed technologies net ” and as part of “ other assets ” in the consolidated balance sheet .
the majority of autodesk ’ s other intangible assets are amortized to expense over the estimated economic life of the product which ranges from two to ten years .
amortization expense for developed technologies customer relationships trade names patents and user lists was $ 33 .
5 million in fiscal 2019 $ 36 .
6 million in fiscal 2018 and $ 72 .
2 million in fiscal 2017 .
other intangible assets and related accumulated amortization at january 31 were as follows : .
-1 included in “ other assets ” in the accompanying consolidated balance sheets .
-2 includes the effects of foreign currency translation .

Question: What do the other tangible assets consist of?
Answer: Developed technologies, at cost