FangyuLei/tatqa huggingface dataset:
Right-of-Use Assets
Vessel
Vessel Equipment
Properties
Other
Total
As of January 1, 2019
206,753
2,630
4,969
19
214,371
Additions
1,001
336
1,080
47
2,464
Depreciation expense
(7,722)
(1,109)
(1,499)
(10)
(10,340)
As of December 31, 2019
200,032
1,857
4,550
56
206,495
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 .
7 .
leases -continued .
on february 24 2016 gaslog ’ s subsidiary gas-twenty six ltd .
completed the sale and leaseback of the methane julia louise with a subsidiary of mitsui .
mitsui has the right to on-sell and lease back the vessel .
the vessel was sold to mitsui for a cash consideration of $ 217000 .
gaslog leased back the vessel under a bareboat charter from mitsui for a period of up to 20 years .
gaslog has the option to repurchase the vessel on pre-agreed terms no earlier than the end of year ten and no later than the end of year 17 of the bareboat charter .
the bareboat hire is fixed and gaslog had a holiday period for the first 210 days which expired on september 21 2016 .
this leaseback meets the definition of a finance lease under ias 17 leases .
the movements in right-of use assets are reported in the following table : .
* the balance as of december 31 2018 represented the vessel held under finance lease and was included in the financial statement line ‘ ‘ vessel held under finance lease ’ ’ which was renamed to ‘ ‘ right-of-use assets ’ ’ as of january 1 2019 .

Question: Which company was the vessel sold to?
Answer: Mitsui
For the year ended March 31, 2019
For the year ended March 31, 2019
Income Statement
As reported
Balances without adoption of New Revenue Standard
Effect of Change Higher / (Lower)
Net sales
$5,349.5
$5,380.1
$(30.6)
Cost of sales
$2,418.2
$2,434.0
$(15.8)
Gross profit
$2,931.3
$2,946.1
$(14.8)
Income before income taxes
$204.5
$219.3
$(14.8)
Income tax (benefit) provision
$(151.4)
$(149.0)
$(2.4)
Net income from continuing operations
$355.9
$368.3
$(12.4)
recently adopted accounting pronouncements .
on april 1 2018 the company adopted asu 2014-09-revenue from contracts with customers -asc 606 and all related amendments - “ new revenue standard ” using the modified retrospective method .
the company has applied the new revenue standard to all contracts that were entered into after adoption and to all contracts that were open as of the initial date of adoption .
the company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings .
the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods .
the adoption of the new standard impacts the company ' s net sales on an ongoing basis depending on the relative amount of revenue sold through its distributors the change in inventory held by its distributors and the changes in price concessions granted to its distributors .
previously the company deferred revenue and cost of sales on shipments to distributors until the distributor sold the product to their end customer .
as required by the new revenue standard the company no longer defers revenue and cost of sales but rather estimates the effects of returns and allowances provided to distributors and records revenue at the time of sale to the distributor .
sales to non-distributor customers under both the previous and new revenue standards are generally recognized upon the company ’ s shipment of the product .
the cumulative effect of the changes made to the consolidated april 1 2018 balance sheet for the adoption of the new revenue standard is summarized in the table of opening balance sheet adjustments below .
in accordance with the new revenue standard requirements the disclosure of the impact of adoption on the consolidated income statement and balance sheet for the period ended march 31 2019 was as follows -in millions : .
the significant changes in the financial statements noted in the table above are primarily due to the transition from sellthrough revenue recognition to sell-in revenue recognition as required by the new revenue standard which eliminated the balance of deferred income on shipments to distributors significantly reduced accounts receivable and significantly increased retained earnings .
prior to the acquisition of microsemi microsemi already recognized revenue on a sell-in basis so the impact of the adoption of the new revenue standard was primarily driven by microchip ' s historical business excluding microsemi .

Question: Which reported amounts exceeded $3,000 million?
Answer: Net sales
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Income tax at federal statutory rate
$(10,883)
$(9,811)
$(6,659)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect
(3,657)
(2,749)
(421)
Nondeductible permanent items
3,522
(1,522)
1,506
Foreign rate differential
(367)
552
599
Tax rate change
—
134
7,226
Adjustment to deferred taxes
(1,904)
307
37
Change in valuation allowance
22,481
15,805
(2,291)
Uncertain tax positions
128
143
76
Nonqualified stock option and performance award windfall upon exercise
(9,128)
(1,983)
—
Other
233
(80)
(26)
Total
$425
$796
$47
for purposes of reconciling the company ’ s provision for income taxes at the statutory rate and the company ’ s provision -benefit for income taxes at the effective tax rate a notional 26 % tax rate was applied as follows -in thousands : .
the difference between the statutory federal income tax rate and the company ’ s effective tax rate in 2019 2018 and 2017 is primarily attributable to the effect of state income taxes difference between the u .
s .
and foreign tax rates deferred tax state rate adjustment share-based compensation true up of deferred taxes other non-deductible permanent items and change in valuation allowance .
in addition the company ’ s foreign subsidiaries are subject to varied applicable statutory income tax rates for the periods presented .

Question: What was the Income tax at federal statutory rate in 2019, 2018 and 2017?
Answer: $(10,883) $(9,811) $(6,659)
Sep 30,
(in millions of €)
2019
2018
% Change
Cash and cash equivalents
12,391
11,066
12 %
Trade and other receivables
18,894
18,455
2 %
Other current financial assets
10,669
9,427
13 %
Contract assets
10,309
8,912
16 %
Inventories
14,806
13,885
7 %
Current income tax assets
1,103
1,010
9 %
Other current assets
1,960
1,707
15 %
Assets classified as held for disposal
238
94
154 %
Total current assets
70,370
64,556
9 %
Goodwill
30,160
28,344
6 %
Other intangible assets
9,800
10,131
(3) %
Property, plant and equipment
12,183
11,381
7 %
Investments accounted for using the equity method
2,244
2,579
(13) %
Other financial assets
19,843
17,774
12 %
Deferred tax assets
3,174
2,341
36 %
Other assets
2,475
1,810
37 %
Total non-current assets
79,878
74,359
7 %
Total assets
150,248
138,915
8 %
a .
5 net assets position .
our total assets at the end of fiscal 2019 were influenced by positive currency translation effects of € 4 .
0 billion -mainly goodwill primarily involving the u .
s .
dollar .
the increase in other current financial assets was driven by higher loans receivable at sfs which were mainly due to new business and reclassification of non-current loans receivable from other financial assets .
while higher loans receivable and receivables from finance leases from new business at sfs contributed also to growth in other financial assets a large extent of the overall increase resulted from increased fair values of derivative financial instruments .
inventories increased in several industrial businesses with the build-up most evident at sgre mobility and siemens healthineers .
assets classified as held for disposal increased mainly due to reclassification of two investments from investments accounted for using the equity method .
the increase in goodwill included the acquisition of mendix .
deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans .
the increase in other assets was driven mainly by higher net defined benefit assets from actuarial gains .

Question: What was the average inventories in 2019 and 2018?
Answer: 14345.5
NOTE
2019
2018
Balance, January 1
(51)
(54)
Adoption of IFRS 9
–
(4)
Additions
(114)
(84)
Usage
103
91
Balance, December 31
10
(62)
(51)
credit risk .
we are exposed to credit risk from operating activities and certain financing activities the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position .
we are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations .
the concentration of credit risk from our customers is minimized because we have a large and diverse customer base .
there was minimal credit risk relating to derivative instruments at december 31 2019 and 2018 .
we deal with institutions that have investment-grade credit ratings and as such we expect that they will be able to meet their obligations .
we regularly monitor our credit risk and credit exposure .
the following table provides the change in allowance for doubtful accounts for trade receivables .

Question: Which year was the amount for Usage larger?
Answer: 2019
2019
2018
2017
Unrecognized tax benefits, beginning of the year
$6,029
$3,004
$2,460
Increases related to prior year tax position
—
1,050
—
Decreases related to prior year tax positions
(48)
—
(3)
Increases related to current year tax positions
2,984
1,975
547
Unrecognized tax benefits, end of year
$8,965
6,029
3,004
in accordance with asc 740-10 income taxes the company has adopted the accounting policy that interest and penalties recognized are classified as part of its income taxes .
the following shows the changes in the gross amount of unrecognized tax benefits as of december 31 2019 -in thousands : .
the company does not anticipate that its total unrecognized tax benefits will significantly change due to settlement of examination or the expiration of statute of limitations during the next 12 months .
the company files u .
s .
and foreign income tax returns with varying statutes of limitations .
due to the company ’ s net carry-over of unused operating losses and tax credits all years from 2003 forward remain subject to future examination by tax authorities .

Question: What are the respective increases related to current year tax positions in 2017 and 2018?
Answer: 547 1,975
CONSOLIDATED
2019 $’000
2018 $’000
Deferred taxes
Deferred tax assets relate to the following:
Trade and other payables
2,312
1,558
Provisions
4,759
2,230
Property, Plant and Equipment
-
1,680
ITAA 97 Section 40-880 business related costs
92
105
Unrealised foreign exchange differences
58
56
Unused tax losses
4,837
4,665
Other
13
114
Total deferred tax assets
12,071
10,408
Deferred tax liabilities relate to following:
Trail commission asset
(34,168)
(31,253)
Property, Plant and Equipment
(581)
-
Development costs
(2,109)
(2,359)
Total deferred tax liabilities
(36,858)
(33,612)
Net deferred tax liabilities1
(24,787)
(23,204)
2 .
6 taxes -continued .
1 net deferred tax liabilities include net deferred tax assets of $ 2195000 -2018 : $ 1937000 from the imoney group .
recognition and measurement .
our income tax expense is the sum of current and deferred income tax expenses .
current income tax expense is calculated on accounting profit after adjusting for non-taxable and non-deductible items based on rules set by the tax authorities .
deferred income tax expense is calculated at the tax rates that are expected to apply to the period in which the deferred tax asset is realised or the deferred tax liability is settled .
both our current and deferred income tax expenses are calculated using tax rates that have been enacted or substantively enacted at reporting date .
our current and deferred taxes are recognised as an expense in profit or loss except when they relate to items that are directly recognised in other comprehensive income or equity .
in this case our current and deferred tax expenses are also recognised directly in other comprehensive income or equity .
we generally recognise deferred tax liabilities for all taxable temporary differences except to the extent that the deferred tax liability arises from : .
• the initial recognition of goodwill ; and .
• the initial recognition of an asset or liability in a transaction that is not a business combination and affects neither our accounting profit nor our taxable income at the time of the transaction .
for our investments in controlled entities and associated entities recognition of deferred tax liabilities is required unless we are able to control the timing of our temporary difference reversal and it is probable that the temporary difference will not reverse .
deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carried forward unused tax losses and tax credits can be utilised .
deferred tax assets and deferred tax liabilities are offset in the statement of financial position where they relate to income taxes levied by the same taxation authority and to the extent that we intend to settle our current tax assets and liabilities on a net basis .

Question: What does the net deferred tax liabilities include?
Answer: net deferred tax assets of $2,195,000 (2018: $1,937,000) from the iMoney Group
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Change
Change
2019
2018
2017
2019 vs 2018
2018 vs 2017
Net sales of continuing operations
Consolidated net sales
$946.9
$896.9
$791.8
5.6%
13.3%
Consolidated gross profits
$325.7
$307.7
$273.2
5.8%
12.6%
Consolidated gross margin
34.4%
34.3%
34.5%
0.1%
(0.2)%
Consolidated SD&A costs **
$260.4
$245.2
$227.2
6.2%
7.9%
Consolidated SD&A costs ** as % of sales
27.5%
27.3%
28.7%
0.2%
(1.4)%
Consolidated operating income
$66.1
$61.7
$45.7
7.1%
35.0%
Consolidated operating margin from continuing operations
7.0%
6.9%
5.8%
0.1%
1.1%
Effective income tax rate
24.4%
21.3%
(44.0)%
3.1%
65.3%
Net income from continuing operations
$50.0
$49.5
65.5 (1)
1.0%
(24.4)%
Net margin from continuing operations
5.3%
5.5%
8.3%
(0.2)%
(2.8)%
Income (loss) from discontinued operations, net of tax $
$(1.5)
$175.2
$(25.1)
(100.9)%
798.0%
gaap results of operations .
key performance indicators * -in millions : .
* excludes discontinued operations -see note 5 of notes to consolidated financial statements .
* * excludes special charges net -see note 5 of notes to consolidated financial statements .
1 includes $ 20 .
0 million of income tax benefits primarily related to the reversal of valuation allowances against the company ' s deferred tax assets and the impacts of u .
s .
tax reform enacted in q4 of 2017 .

Question: What is the change in consolidated gross margins between 2019 vs 2018 and 2018 vs 2017 respectively?
Answer: 0.1% (0.2)%
€ 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: In which year was the Cost of cloud and software the largest?
Answer: 2019
2019
2018
2017
Net income
108,616
13,040
112,062
Basic weighted average common shares outstanding
30,271
33,003
33,612
Dilutive effect of share-based awards and options outstanding 
803
916
941
Diluted weighted average shares outstanding
31,074
33,919
34,553
Earnings per share:
Basic
3.59
0.40
3.33
Diluted
3.50
0.38
3.24
7 .
earnings per share .
the following is a reconciliation of the amounts utilized in the computation of basic and diluted earnings per share for fiscal2 019 2018 and 2017 -in thousands except per share amounts : .
in each of the fiscal years 2019 2018 and 2017 share-based awards for approximately 0 .
1 million shares were not included in the computation of diluted earnings per share as they were antidilutive .

Question: What was the change in the Basic weighted average common shares outstanding between 2018 and 2019?
Answer: -3341
Named Executive Officer
Annual Base Salary as of December 31, 2017
Annual Base Salary as of December 31, 2018
Percentage Increase
Mr. Dorsey
$2.75
$2.75
0%
Ms. Friar (1)
$350,000
$N/A
N/A
Ms. Henry
$350,000
$400,000
14%
Ms. Reses
$350,000
$400,000
14%
Ms. Whiteley (2)
$325,000
$400,000
23%
Mr. Daswani (3)
$280,000
$300,000
7%
Mr. Murphy (3)
$270,000
$295,000
9%
base salary .
base salary for our named executive officers is the fixed component of our executive compensation program .
we use base salary to compensate our named executive officers for services rendered during the year and to recognize the experience skills knowledge and responsibilities required of each named executive officer .
we apply no specific formula to determine adjustments to base salary .
adjustments to base salary have been made to reflect our economic condition and future expected performance .
we continue to provide base salaries that are conservative relative to competitive market pay levels .
in april 2018 our compensation committee reviewed the base salaries of mses .
friar henry reses and whiteley taking into consideration a competitive market analysis performed by compensia the recommendations of our ceo and our then-current people lead the desire to retain our highly qualified executive team and the other factors described above .
following this review our compensation committee approved an increase in the annual base salary levels for mses .
friar henry reses and whiteley to $ 400000 in each case effective as of april 1 2018 in order to improve competitive alignment with our peers .
in addition our compensation committee determined that it was appropriate to leave our ceo ’ s 2018 base salary level at $ 2 .
75 per year at the request of our ceo and with compensation committee approval .
the annualized base salaries of our named executive officers as of december 31 2018 compared to december 31 2017 were : .
-1 ms .
friar resigned from her position as chief financial officer effective as of november 16 2018 at which time her annual base salary was $ 400000 .
-2 ms .
whiteley was appointed to general counsel and corporate secretary effective march 18 2018 and her salary was adjusted to reflect her promotion to this role .
-3 the base salaries of messrs .
daswani and murphy were not adjusted in conjunction with their service as interim co-cfos .
salary adjustments for messrs .
daswani and murphy made in april 2018 prior to their becoming named executive officers were made as part of the company-wide compensation review program .
their salary adjustments were recommended by their direct manager and approved by the then-current people lead .
messrs .
daswani and murphy ’ s annualized base salaries at the time of their appointment as interim co-cfos were $ 300000 and $ 295000 respectively .

Question: What is the annual base salary of Ms. Henry in 2017 and 2018 respectively?
Answer: $350,000 $400,000
Financial Assets
As of December 31,
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial assets at fair value through profit or loss
$12,084,297
$14,021,473
Financial assets at fair value through other comprehensive income
11,585,477
14,723,232
Financial assets measured at amortized cost
Cash and cash equivalents (excludes cash on hand)
83,655,648
95,486,403
Receivables
24,583,451
26,459,392
Refundable deposits
2,757,399
2,600,733
Other financial assets
2,320,037
2,353,066
Total
$136,986,309
$155,644,299
Financial Liabilities
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial liabilities measured at amortized cost
Short-term loans
$13,103,808
$12,015,206
Payables
23,559,548
27,433,065
Guarantee deposits (current portion included)
665,793
296,694
Bonds payable (current portion included)
41,378,182
38,781,416
Long-term loans (current portion included)
30,826,215
33,902,074
Lease liabilities (Note)
—
6,031,025
Other financial liabilities
20,523,099
20,093,441
Total
$130,056,645
$138,552,921
note : the company adopted ifrs 16 on january 1 2019 .
the company elected not to restate prior periods in accordance with the transition provision in ifrs 16 .
financial risk management objectives and policies .
the company ’ s risk management objectives are to manage the market risk credit risk and liquidity risk related to its operating activities .
the company identifies measures and manages the aforementioned risks based on policy and risk preference .
the company has established appropriate policies procedures and internal controls for financial risk management .
before entering into significant financial activities approval process by the board of directors and audit committee must be carried out based on related protocols and internal control procedures .
the company complies with its financial risk management policies at all times .

Question: What were the Financial assets at fair value through profit or loss in 2018?
Answer: $12,084,297
March 31,
March 31,
March 31,
2019
2018
2017
United States
$521.1
$393.3
$388.5
Thailand
209.3
215.5
178.0
Various other countries
266.3
159.1
116.8
Total long-lived assets
$996.7
$767.9
$683.3
the following table summarizes our long-lived assets -consisting of property plant and equipment by geography at the end of fiscal 2019 fiscal 2018 and fiscal 2017 -in millions .
we have many suppliers of raw materials and subcontractors which provide our various materials and service needs .
we generally seek to have multiple sources of supply for our raw materials and services but in some cases we may rely on a single or limited number of suppliers .

Question: What was the amount of total long-lived assets in 2017?
Answer: 683.3
Year Ended May 31,
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Interest income
$1,092
-9%
-9%
$1,203
Foreign currency losses, net
(111)
50%
62%
(74)
Noncontrolling interests in income
(152)
12%
12%
(135)
Other income, net
(14)
-107%
-42%
191
Total non-operating income, net
$815
-31%
-31%
$1,185
non-operating income net : non-operating income net consists primarily of interest income net foreign currency exchange losses the noncontrolling interests in the net profits of our majority-owned subsidiaries -primarily oracle financial services software limited and oracle corporation japan and net other income including net recognized gains and losses related to all of our investments net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan net unrealized gains and losses related to certain equity securities and non-service net periodic pension income -losses .
on a constant currency basis our non-operating income net decreased in fiscal 2019 compared to fiscal 2018 primarily due to decreases in other income net in fiscal 2019 which was primarily attributable to realized gains on the sale of certa in marketable securities during fiscal 2018 and lower interest income in fiscal 2019 primarily due to lower average cash cash equivalent and marketable securities balances during fiscal 2019 .

Question: Why did Oracle's interest income in fiscal 2019 decrease?
Answer: lower interest income in fiscal 2019 primarily due to lower average cash, cash equivalent and marketable securities balances during fiscal 2019 .