FangyuLei/tatqa huggingface dataset:
2019
2018
2018-2019 Dollar Change
(in millions)
(in millions)
(in millions)
Semiconductor Test
$1,552.6
$1,492.4
$60.2
Industrial Automation
298.1
261.5
36.6
System Test
287.5
216.1
71.4
Wireless Test
157.3
132.0
25.3
Corporate and Other
(0.5)
(1.2)
0.7
$2,295.0
$2,100.8
$194.2
revenues .
revenues for our reportable segments were as follows : .
the increase in semiconductor test revenues of $ 60 .
2 million or 4 % from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5g infrastructure and image sensors and higher service revenue partially offset by a decrease in sales in the automotive and analog test segments .
the increase in industrial automation revenues of $ 36 .
6 million or 14 % from 2018 to 2019 was primarily due to higher demand for collaborative robots .
the mir acquisition was completed in april 2018 .
the increase in system test revenues of $ 71 .
4 million or 33 % from 2018 to 2019 was primarily due to higher sales in storage test of 3 .
5 ” hard disk drive testers higher sales in defense / aerospace test instrumentation and systems and higher sales in production board test from higher 5g demand .
the increase in wireless test revenues of $ 25 .
3 million or 19 % from 2018 to 2019 was primarily due to higher demand for millimeter wave and cellular test products driven by new wireless standards and 5g partially offset by lower sales in connectivity test products and services .

Question: What was the average total revenue in 2018 and 2019?
Answer: 2197.9
2019
2018
2018-2019 Dollar Change
(in millions)
(in millions)
(in millions)
Products revenues
$1,887.7
$1,729.6
$158.1
Services revenues
407.3
371.2
36.1
$2,295.0
$2,100.8
$194.2
the breakout of product and service revenues was as follows : .
our product revenues increased $ 158 .
1 million or 9 % in 2019 from 2018 primarily due to higher sales in semiconductor test of testers for 5g infrastructure and image sensors higher sales in storage test of 3 .
5 ” hard disk drive testers and higher demand in industrial automation partially offset by a decrease in sales in semiconductor test automotive and analog test segments .
service revenues increased $ 36 .
1 million or 10 % .
in 2019 and 2018 no single direct customer accounted for more than 10 % of our consolidated revenues .
in 2019 and 2018 our five largest direct customers in aggregate accounted for 27 % and 27 % of our consolidated revenues respectively .
we estimate consolidated revenues driven by huawei technologies co .
ltd .
- “ huawei ” combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 11 % and 4 % of our consolidated revenues in 2019 and 2018 respectively .
we estimate consolidated revenues driven by another oem customer combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 10 % and 13 % of our consolidated revenues in 2019 and 2018 respectively .

Question: In which year was the amount of services revenues larger?
Answer: 2019
NSPT Group
2019
2018
$'000
$'000
Foreign currency translation reserve
Opening balance at 1 July
(115)
232
Net investment hedge
(1,591)
1,007
Foreign exchange translation differences
2,464
(1,354)
Closing balance at 30 June
758
(115)
Cash flow hedge reserve
Opening balance at 1 July
(2,073)
(45)
Revaluation of derivatives
(22,098)
(2,112)
Taxation impact on revaluation
290
84
Closing balance at 30 June
(23,881)
(2,073)
Other reserves
(23,123)
(2,188)
the movements below in foreign currency translation reserve and cashflow hedge reserve relating to the nspt group are presented within non-controlling interest in the group ’ s consolidated statement of changes in equity .
taxation impact on revaluation applies only to cash flow hedges held in nsnzpt a sub-trust of nspt which is subject to new zealand tax legislation .
deferred tax does not apply to any other cash flow hedges held in the nspt group under current australian tax legislation .
the hedging reserve is used to record gains or losses on derivatives that are designated as cash flow hedges and recognised in other comprehensive income as described in note 2-m .
amounts are reclassified to profit or loss in the period when the associated hedged transaction takes place .
on 24 june 2019 the group reset the interest rates associated with aud denominated interest rate swaps designated as cash flow hedges .
this resulted in a cash outflow of $ 22 .
9m which reduced the group ’ s financial liability as presented in note 9 .
8 .
in accordance with aasb 9 financial instruments as the nature of the underlying hedged instrument is unchanged the fair value of this outflow remains in the cash flow hedge reserve and will be amortised to the statement of profit or loss in future periods .
the cash flow hedge is included in non-controlling interest in the consolidated group and is not classified within other reserves .

Question: What was the average Foreign exchange translation differences for 2018 and 2019?
Answer: 555
Payments due between
Total
July 1, 2019— June 30, 2020
July 1, 2020— June 30, 2022
July 1, 2022— June 30, 2024
July 1, 2024 and beyond
Long-term debt obligations (1)
$3,408,565
$147,059
$292,156
$1,045,567
$1,923,783
Operating lease obligations (2)
318,851
72,853
106,394
59,441
80,163
Purchase obligations
11,280
8,364
2,747
169
—
$3,738,696
$228,276
$401,297
$1,105,177
$2,003,946
commitments and contractual obligations .
as of june 30 2019 we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows : .
1 includes interest up to maturity and principal payments .
please see note 10 " long-term debt " for more details .
-2 net of $ 30 .
7 million of sublease income to be received from properties which we have subleased to third parties .

Question: What does the table show?
Answer: contractual obligations with minimum payments for the indicated fiscal periods
December 31,
December 31,
Useful Lives
2019
2018
Computer and office equipment
3 - 5 years
$143,942
$129,359
Leasehold improvements lease
Lesser of useful life of improvement or remaining life of lease
33,346
32,096
Furniture and fixtures
7 years
12,980
12,500
Building and improvements
7 - 30 years
14,553
14,381
Land
Non-depreciable
1,785
1,785
Property and equipment, gross
206,606
190,121
Less: accumulated depreciation
(136,226 )
(117,392 )
Property and equipment, net
$ 70,380
$ 72,729
property and equipment .
property and equipment are stated at cost .
depreciation of these assets is generally computed using the straight-line method over their estimated useful lives based on asset class .
as of december 31 2019 and 2018 net property and equipment consisted of the following -in thousands : .

Question: What was the cost of building and improvements in 2019?
Answer: 14,553
Useful life (in years)
December 31, 2019
December 31, 2018
Equipment
1-3
$22,702
$49,804
Software
1-3
726
4,088
Furniture and fixtures
1-3
459
967
Leasehold improvements
2-8
5,440
3,832
Construction in progress
--
160
Property and equipment, gross
29,327
58,581
Less: accumulated depreciation
(21,671)
(51,589)
Property and equipment, net
$7,656
$7,262
property and equipment net .
property and equipment net consisted of the following -in thousands : .
depreciation expense on property and equipment was $ 5 .
0 million $ 6 .
4 million and $ 7 .
1 million for the years ended december 31 2019 2018 and 2017 respectively .

Question: What is the depreciation expense on property and equipment as at December 31, 2019?
Answer: $5.0
Consolidated
2019
2018
US$000
US$000
Leasehold improvements - at cost
7,754
5,181
Less: Accumulated depreciation
(3,648)
(2,501)
4,106
2,680
Plant and equipment - at cost
6,472
5,298
Less: Accumulated depreciation
(2,827)
(2,278)
3,645
3,020
Plant and equipment under lease
15
27
Less: Accumulated depreciation
(4)
(15)
11
12
7,762
5,712
note 9 .
non-current assets - property plant and equipment .
property plant and equipment secured under finance leases .
refer to note 24 for further information on property plant and equipment secured under finance leases .
accounting policy for property plant and equipment .
plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses .
cost includes expenditure that is directly attributable to the acquisition of the items .
subsequent costs are included in the assets carrying amount or recognised as a separate asset as appropriate only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably .
plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method .
assets held under finance lease are depreciated over their expected useful lives as owned assets or where shorter the term of the relevant lease .

Question: Which year had a higher total consolidated Non-current assets value?
Answer: 2019
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
2019
2018
2017
Stock-based compensation cost:
Common stock warrants
$—
$512
$484
Stock options
16,489
13,279
11,295
Restricted stock units
14,585
90
—
Employee stock purchase plan
3,326
2,069
—
Total stock-based compensation cost
$34,400
$15,950
$11,779
stock-based compensation .
the company recognized total stock-based compensation cost related to equity incentive awards as follows -in thousands : .
a small portion of stock-based compensation cost above is capitalized in accordance with the accounting guidance for internal-use software .
the company uses the straight-line attribution method for recognizing stock-based compensation expense .

Question: What is the percentage change in total stock based compensation cost between 2017 and 2018?
Answer: 35.41
2019
2018
Deferred tax asset attributable to:      
Net operating loss carryover 
$3,839,000
$2,290,000
Stock compensation  
320,000
535,000
Intangible Assets  
-
124,000
Other  
36,000
3,000
Deferred tax asset 
4,195,000
$2,952,000
Deferred tax liabilities attributable to:        
Fixed assets 
$(13,000)
$(5,000)
Intangibles  
(2,438,000)
-
Other  
(16,000)
(9,000)
Valuation allowance  
(1,728,000)
(2,938,000)
Deferred tax liability 
$(4,195,000)
$(2,952,000)
Net deferred tax asset 
$-
$-
note 15 – income taxes -continued .
the cumulative tax effect of significant items comprising our net deferred tax amount at the expected rate of 21 % is as follows as of december 31 2019 and 2018 : .
the ultimate realization of deferred tax assets is dependent upon the company ’ s ability to generate sufficient taxable income during the periods in which the net operating losses expire and the temporary differences become deductible .
the company has determined that there is significant uncertainty that the results of future operations and the reversals of existing taxable temporary differences will generate sufficient taxable income to realize the deferred tax assets ; therefore a valuation allowance has been recorded .
in making this determination the company considered historical levels of income as well as projections for future periods .
the tax years 2016 to 2019 remain open for potential audit by the internal revenue service .
there are no uncertain tax positions as of december 31 2018 or december 31 2019 and none are expected in the next 12 months .
the company ’ s foreign subsidiaries are cost centers that are reimbursed for expenses so generate no income or loss .
pretax book income -loss is all from domestic operations .
up to four years of returns remain open for potential audit in foreign jurisdictions however any audits for periods prior to ownership by the company are the responsibility of the previous owners .
under certain circumstances issuance of common shares can result in an ownership change under internal revenue code section 382 which limits the company ’ s ability to utilize carry-forwards from prior to the ownership change .
any such ownership change resulting from stock issuances and redemptions could limit the company ’ s ability to utilize any net operating loss carry-forwards or credits generated before this change in ownership .
these limitations can limit both the timing of usage of these laws as well as the loss of the ability to use these net operating losses .
it is likely that fundraising activities have resulted in such an ownership change .

Question: How much are the deferred tax liabilities in 2018 and 2019, respectively?
Answer: $(2,952,000) $(4,195,000)
December 31, 2018
Cost
Accumulated amortization
Net book value
$
$
$
Acquired technology
15,556
7,875
7,681
Software development costs
24,963
9,226
15,737
Acquired customer relationships
495
346
149
Purchased software
6,973
4,503
2,470
Other intangible assets
591
556
35
48,578
22,506
26,072
intangible assets .
internal software development costs of $ 2526 and $ 12666 were capitalized during the years ended december 31 2019 and 2018 respectively and are classified within software development costs as an intangible asset .
amortization expense related to the capitalized internally developed software was $ 7464 and $ 3832 for the years ended december 31 2019 and 2018 respectively and is included in cost of revenues sales and marketing and general and administrative expenses in the accompanying consolidated statements of operations and comprehensive loss .
expressed in us $ 000 ' s except share and per share amounts .

Question: What is the average amortization expense relating to the capitalized internally developed software for 2018 and 2019?
Answer: 5648
€ million
€ million
2019
2018
(Restated)(a)
Total financial liabilities
(28,257)
(26,738)
Current financial liabilities
(4,691)
(3,613)
Non-current financial liabilities
(23,566)
(23,125)
Cash and cash equivalents as per balance sheet
4,185
3,230
Cash and cash equivalents as per cash flow statement
4,116
3,090
Add bank overdrafts deducted therein
69
140
Other current financial assets
907
874
Non-current financial assets derivatives that relate to financial liabilities
114
–
Net debt
(23,051)
(22,634)
net debt .
net debt is a measure that provides valuable additional information on the summary presentation of the group ’ s net financial liabilities and is a measure in common use elsewhere .
prior to this quarter all financial asset derivatives were current financial assets and so reduced net debt .
following a recent review we now also have financial asset derivatives that are non-current in nature .
as all of these derivatives relate to financial liabilities we continue to exclude them for the purposes of our net debt calculation and have expanded our definition to reflect this .
net debt is now defined as the excess of total financial liabilities excluding trade payables and other current liabilities over cash cash equivalents and other current financial assets excluding trade and other current receivables and non-current financial asset derivatives that relate to financial liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .

Question: What is the percentage change in Net Debt?
Answer: 1.84
£m
2019
2018
Loss before tax, joint ventures and associates
(1,856.8)
(1,139.6)
Loss before tax multiplied by the standard rate of tax in the UK of 19% (2018: 19%)
(352.8)
(216.6)
Exempt property rental profits and revaluations
307.0
214.9
(45.8)
(1.7)
Tax on shortfall of minimum PID
22.1
–
Additions and disposals of property and investments
7.1
0.3
Non-deductible and other items
3.4
3.4
Overseas taxation
(3.4)
(0.4)
Unprovided deferred tax1
22.4
(7.3)
Total tax expense/(credit)
5.8
(5.7)
10 taxation -continued .
the tax expense for 2019 is higher and the tax credit for 2018 is lower than the standard rate of corporation tax in the uk .
the differences are explained below : .
1 the unprovided deferred tax predominantly relates to revenue losses property fair values and derivative fair values .
factors that may affect future current and total tax charges .
management uses judgement in assessing compliance with reit legislation .
the group believes it continued to operate as a uk reit throughout the year under which any profits and gains from the uk property investment business are exempt from corporation tax provided certain conditions continue to be met .
the group believes that these uk reit conditions have been fulfilled throughout the year .
in view of the announced short-term reduction of dividends there will be an underpayment of the minimum pid and therefore under reit legislation the group will incur uk corporation tax payable at 19 per cent while remaining a reit .
the ongoing current tax expense in the year of £ 16 .
0 million includes £ 15 .
7 million relating to corporation tax on the estimated current period underpayment of the minimum pid .
this amount has been included within the group ’ s measure of underlying earnings as it relates to a tax expense on current year uk rental income .
the uk exceptional current tax expense in the year of £ 6 .
4 million represents in full the corporation tax arising in the current year in respect of the prior year underpayment of the minimum pid .
this one-off tax expense in respect of prior year profits has been classified as exceptional -see accounting policy in note 2 based on its incidence and so is excluded from the group ’ s measure of underlying earnings .

Question: What does the ongoing current tax expense in the year of  £16.0 million include?
Answer: includes £15.7 million relating to corporation tax on the estimated current period underpayment of the minimum PID
2019
2018
2017
2016
2015
US$’000
US$’000
US$’000
US$’000
US$’000
Revenue
171,819
140,176
110,865
93,597
80,216
EBITDA
62,721
44,869
33,254
27,430
22,697
EPS
40.57
28.86
21.70
17.89
12.47 1
Profit for the year
52,893
37,489
28,077
23,020
15,398 1
Dividend declared - AU cents
34
27
23
20
16
Share price - AU$
$34.2
22.51
8.57
6.46
4.43
STI Achievement
100% - 150% 2
131%
103%
97%
63%
STI performance hurdles
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
Different metrics related to subscriber related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development
LTI Achievement
100%
100%
100%
100%
50%
LTI performance hurdles
50% Revenue
EPS
EPS
EPS
50% Subscriber growth 50% EPS
4 .
link between group performance and remuneration outcomes .
the altium remuneration framework is designed to align key employee remuneration to shareholder returns -in the form of capital appreciation and dividends .
the table below shows the group performance on key financial results and performance metrics over the last five years .
altium ’ s remuneration strategy has evolved over the past seven years and we believe that it is linked intrinsically to the success of the group .
strong payout results for sti and lti have reflected the strong financial performance of the group .
in addition sti and lti hurdles have changed over time to better reflect what is most important for group growth .
1 normalised eps and profit for the year excludes deferred tax asset of us $ 77 million recognised on the transfer of core business assets to the usa .
2 the maximum sti payable based on the above performance hurdles is 100 % however based on achievement of individual personal goals the overall achievement level may be modified up to 150 % or down to 0 % .

Question: What are the STI performance hurdles in 2019?
Answer: 70% Revenue 30% EBITDA
2019
As a % of Revenue (1)
2018
As a % of Revenue (1)
PSG
$ 2,788.3
50.5 %
$ 3,038.2
51.7 %
ASG
1,972.3
35.7 %
2,071.2
35.2 %
ISG
757.3
13.7 %
768.9
13.1 %
Total revenue
$ 5,517.9
$ 5,878.3
revenue .
revenue was $ 5517 .
9 million and $ 5878 .
3 million for 2019 and 2018 respectively .
the decrease of $ 360 .
4 million or 6 .
1 % was primarily attributable to an 8 .
2 % 4 .
8 % and 1 .
5 % decrease in revenue in psg asg and isg respectively which is further explained below .
revenue by reportable segment for each were as follows -dollars in millions : .
-1 certain of the amounts may not total due to rounding of individual amounts .
revenue from psg .
revenue from psg decreased by $ 249 .
9 million or approximately 8 % which was due to a combination of a decrease in volume of products sold and a competitive pricing environment .
the revenue in our protection and signal division integrated circuits division and high power division decreased by $ 106 .
5 million $ 96 .
6 million and $ 91 .
5 million respectively .
this was partially offset by an increase in revenue of $ 30 .
1 million and $ 15 .
0 million from our foundry services and power mosfet division respectively .
revenue from asg .
revenue from asg decreased by $ 98 .
9 million or approximately 5 % which was also due to a combination of a decrease in volume of products sold and a competitive pricing environment .
the revenue in our industrial and offline power division and our signal processing wireless and medical division decreased by $ 100 .
5 million and $ 56 .
4 million respectively .
this was partially offset by $ 84 .
8 million of revenue from quantenna which was acquired during 2019 .
revenue from isg .
revenue from isg decreased by $ 11 .
6 million or 1 .
5 % which was due to a decrease in our industrial sensing division revenue of $ 20 .
8 million primarily due to decreased demand which was partially offset by an increase in revenue in other divisions .

Question: What is the average revenue from PSG for 2018 to 2019?
Answer: 2913.25
As of December 31,
As of December 31,
2018
2019
Derivative assets carried at fair value through profit or loss (FVTPL)
Interest rate swaps
15,188
18
Forward foreign exchange contracts
—
389
Derivative assets designated and effective as hedging instruments carried at fair value
Cross currency swaps
—
3,594
Total
15,188
4,001
Derivative financial instruments, current assets
6,222
429
Derivative financial instruments, non-current assets
8,966
3,572
Total
15,188
4,001
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
26 .
derivative financial instruments .
the fair value of the derivative assets is as follows : .

Question: What was the change in fair value of interest rate swaps from 2018 to 2019?
Answer: -15170