FangyuLei/tatqa huggingface dataset:
2019
2018
Net taxable (loss) at effective tax rates
$(2,508)
$(1,567)
Stock compensation expense
119
358
Amortization of debt discount
94
10
Impairment of goodwill
-
519
Other
(223)
(153)
Valuation allowance
2,518
833
Income tax expense
$-
$-
13 .
income taxes .
the company files income tax returns in the u .
s .
federal jurisdiction and the state of california .
with few exceptions the company is no longer subject to u .
s .
federal state and local or non-u .
s .
income tax examinations by tax authorities for years before 2015 .
deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes .
to the extent allowed by gaap the company provides valuation allowances against the deferred tax assets for amounts when the realization is uncertain .
included in the balances at december 31 2019 and 2018 are no tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility .
because of the impact of deferred tax accounting other than interest and penalties the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period .
the company ’ s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses .
during the periods ended december 31 2019 and 2018 the company did not recognize interest and penalties .
the income tax provision differs from the amount of income tax determined by applying the u .
s .
federal income tax rate to pretax income from continuing operations for the year ended december 31 2019 and 2018 due to the following : .

Question: Where does the company file income tax returns?
Answer: in the U.S. federal jurisdiction and the state of California
Year Ended December 31
Year Ended December 31
2019
2018
Cash flow from operating activities of continuing operations:
Loss from continuing operations
$ (13,735)
$ (8,101)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
1,930
773
Stock and share-based compensation
1,360
886
Settlement with Sellers of Golden Ridge
( 849)
-
Provision for bad debts
472
-
Other
13
(14)
Changes in operating assets and liabilities:
Accounts receivable
(1,102)
331
Inventories
332
(138)
Accounts payable and accrued expenses
(296)
935
Commodities payable
(1,340)
176
Other
(235)
(89)
Net cash used in operating activities of continuing operations
$(13,450)
$(5,241)
liquidity going concern and capital resources .
see note 1 of our notes to consolidated financial statements for a discussion of liquidity .
cash used in operating activities of continuing operations is presented below -in thousands .
we used $ 13 .
5 million in operating cash during 2019 compared to $ 5 .
2 million of operating cash in 2018 .
we also funded $ 4 .
4 million of capital expenditures in 2019 compared to $ 3 .
3 million in the prior year .
these capital expenditures relate primarily to our capacity expansion and debottlenecking at golden ridge leasehold improvements at our riverside facility and our specialty ingredients ’ equipment in our dillon plant .
offsetting these uses of cash was $ 19 .
4 million of proceeds from issuances of common stock and a prefunded warrant as well as $ 2 .
2 million of proceeds from option and warrant exercises .
as of december 31 2019 our cash and cash equivalents balance was $ 8 .
4 million -see note 1 compared to $ 7 .
0 million and $ 0 .
2 million of restricted cash as of december 31 2018 .
as of december 31 2019 management believes the company has sufficient capital reserves and borrowing capacity to fund the operations of the business ; however we may seek external sources of funding for investment initiatives and / or general operations if we determine that is the best course of action .

Question: What is the percentage change in adjustments to stock and share-based compensation in 2018 and 2019?
Answer: 53.5
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Operating assets
– Mainland China
345,721
270,373
– Others
168,714
83,962
Investments
– Mainland China and Hong Kong
289,491
254,992
– North America
76,488
44,835
– Europe
29,707
37,451
– Asia excluding Mainland China and Hong Kong
40,139
30,148
– Others
3,726
1,760
953,986
723,521
-a description of segments and principal activities -continued the group also conducts operations in the united states of america - “ united states ” europe and other regions and holds investments -including investments in associates investments in joint ventures fvpl and fvoci in various territories .
the geographical information on the total assets is as follows : .
as at 31 december 2019 the total non-current assets other than financial instruments and deferred tax assets located in mainland china and other regions amounted to rmb311386 million -31 december 2018 : rmb282774 million and rmb136338 million -31 december 2018 : rmb65057 million respectively .
all the revenues derived from any single external customer were less than 10 % of the group ’ s total revenues during the years ended 31 december 2019 and 2018 .

Question: How much is the difference between 2018 year end and 2019 year end europe investments?
Answer: 7744
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Revenue:
Royalty and license fees
$81,943
$186,425
$205,809
Total revenue
81,943
186,425
205,809
Operating expenses:
Research, development and other related costs
28,732
27,514
30,039
Litigation
3,471
26,099
36,209
Amortization
11,871
19,906
21,590
Total operating expenses (1)
44,074
73,519
87,838
Total operating income
$37,869
$112,906
$117,971
semiconductor and ip licensing segment .
-1 excludes operating expenses which are not allocated on a segment basis .
semiconductor and ip licensing segment revenue for the year ended december 31 2019 was $ 81 .
9 million as compared to $ 186 .
4 million for the year ended december 31 2018 a decrease of $ 104 .
5 million .
the decrease in revenue was due principally to revenue recorded in 2018 related to the samsung settlement and license agreement executed in december 2018 partially offset by a one-time payment from a new license agreement signed in december 2019 .

Question: Which year did the Semiconductor and IP Licensing segment have the highest total operating income?
Answer: 2017
2019
2018
2017
At 31 March
£m
£m
£m
Current
Trade payables
4,141
3,991
4,205
Other taxation and social security
564
704
704
Other payables
387
456
672
Accrued expenses
630
492
382
Deferred income a
68
1,525
1,474
5,790
7,168
7,437
18 .
trade and other payables significant accounting policies that apply to trade and other payables we initially recognise trade and other payables at fair value which is usually the original invoiced amount .
we subsequently carry them at amortised cost using the effective interest method .
a deferred income recognised in prior periods has substantially been reclassified to contract liabilities on adoption of ifrs 15 see notes 1 and 2 .
the remaining balance includes £ 51m -2017 / 18 : £ 132m 2016 / 17 : £ 71m current and £ 586m -2017 / 18 : £ 404m 2016 / 17 : £ 375m non-current liabilities relating to the broadband delivery uk programme for which grants received by the group may be subject to re-investment or repayment depending on the level of take-up .
b other payables relate to operating lease liabilities and deferred gains on a 2001 sale and finance leaseback transaction .

Question: What is the change in Current: Trade payables from 2018 to 2019?
Answer: 150
YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Equity-based compensation expense
$187,234
$172,216
$149,975
Income tax benefit recognized related to equity-based compensation
$47,396
$87,505
$38,381
Income tax benefit realized from the exercise and vesting of options and RSUs
$49,242
$90,297
$92,749
note 5 : equity-based compensation plans .
the company has stock plans that provide for grants of equity-based awards to eligible participants including stock options and restricted stock units of the company ’ s common stock .
an option is a right to purchase common stock at a set price .
an rsu award is an agreement to issue a set number of shares of common stock at the time of vesting .
the company ’ s options and rsu awards typically vest over a period of three years or less .
the company also has an employee stock purchase plan that allows employees to purchase its common stock at a discount through payroll deductions .
the lam research corporation 2007 stock incentive plan as amended and restated 2011 stock incentive plan as amended and restated and the 2015 stock incentive plan -collectively the “ stock plans ” provide for the grant of non-qualified equity-based awards to eligible employees consultants and advisors and non-employee directors of the company and its subsidiaries .
the 2015 stock incentive plan was approved by shareholders authorizing up to 18000000 shares available for issuance under the plan .
additionally 1232068 shares that remained available for grants under the company ’ s 2007 stock incentive plan were added to the shares available for issuance under the 2015 stock incentive plan .
as of june 30 2019 there were a total of 9379904 shares available for future issuance under the stock plans .
new shares are issued from the company ’ s balance of authorized common stock from the 2015 stock incentive plan to satisfy stock option exercises and vesting of awards .
the company recognized the following equity-based compensation expense and benefits in the consolidated statements of operations : .
the estimated fair value of the company ’ s equity-based awards less expected forfeitures is amortized over the awards ’ vesting terms on a straight-line basis .

Question: What is the percentage change in the Income tax benefit recognized related to equity-based compensation from 2018 to 2019?
Answer: -45.84
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In millions)
2019
2018
2017
Net foreign exchange transaction loss
$ (7.7)
$ (16.7)
$ (5.9)
Bank fee expense
(5.0)
(4.4 )
(5.8)
Pension income other than service costs
1.0
3.9
16.7
Loss on debt redemption and refinancing activities
(16.1)
(1.9 )
—
Other, net(1)
8.3
1.0
1.2
Other (expense) income, net
$ (19.5)
$ (18.1)
$ 6.2
note 23 other -expense income net .
the following table provides details of other -expense income net : .
-1 cryovac brasil ltda .
a sealed air subsidiary received a final decision from the brazilian court regarding a claim in which sealed air contended that certain indirect taxes paid were calculated on an incorrect amount .
as a result for the year ended december 31 2019 we recorded income of $ 4 .
8 million to other net for a claim of overpaid taxes related to 2015 through 2018 .

Question: What is the Net foreign exchange transaction loss expressed as a percentage of othe expense, net for 2019?
Answer: 39.49
September 28, 2019 As Reported
Adjustments due to Topic 606
September 28, 2019 As Adjusted - Without Adoption of Topic 606
ASSETS
   Contract assets
$90,841
$90,841
$—
Inventories
700,938
(81,895)
782,833
LIABILITIES AND SHAREHOLDERS' EQUITY
Other accrued liabilities
$106,461
$(375)
$106,836
Retained earnings
1,178,677
9,321
1,169,356
15 .
revenue from contracts with customers .
impact of adopting topic 606 .
the effects of the adoption on the company ' s consolidated financial statements for the fiscal year ended september 28 2019 was as follows -in thousands : .

Question: What was the balance before the adjustment due to Topic 606 for Retained earnings?
Answer: 1,178,677
OPENING
NON‑CASH
NET CASH
CLOSING
BALANCE
MOVEMENTS
MOVEMENTS
BALANCE
2019
$M
$M
$M
$M
Current, unsecured
Short-term money market loans
16
2
21
39
Bank loans
88
5
142
235
Securities
500
–
(500)
–
Total current borrowings
604
7
(337)
274
Non‑current, unsecured
Bank loans
540
36
102
678
Securities
1,668
110
400
2,178
Unamortised borrowing costs
(9)
5
–
(4)
Finance leases
–
6
(3)
3
Total non‑current borrowings
2,199
157
499
2,855
Total
2,803
164
162
3,129
this section provides a summary of the capital management activity of the group during the period including the group ’ s borrowings .
the group manages its liquidity requirements with a range of short-term money market loans bank loans and flexible debt instruments with varying maturities .
the group manages its capital structure with the objective of enhancing long-term shareholder value through funding its business at an optimised weighted average cost of capital .
the group returns capital to shareholders when consistent with its long-term capital structure objectives and where it will enhance shareholder value .
in may 2019 the group returned $ 1 .
7 billion of capital to shareholders through an off-market share buy-back .
this resulted in the purchase of 58 .
7 million shares which were subsequently cancelled .
the share buy-back complements dividends of $ 1 .
4 billion paid to shareholders this reporting period through the 2018 final and special dividends and the 2019 interim dividend with a total of $ 3 .
1 billion returned to shareholders excluding franking credits .
the group remains committed to solid investment grade credit ratings and a number of actions can be undertaken to support the credit profile including the sale of non-core assets further working capital initiatives and adjusting growth capital expenditure and the property leasing profile .
the group ’ s credit ratings -1 are bbb -stable outlook according to s & p and baa2 -stable outlook according to moody ’ s .
in march 2019 the $ 500 million domestic medium term notes matured .
it was refinanced in april 2019 with $ 400 million of medium term notes issued to meet the group ’ s new green bond framework -green bonds .
the green bonds have been issued for a five-year tenor maturing in april 2024 .
in november 2019 $ 320 million of undrawn syndicated bank loan facilities are due to mature .
the group intends to refinance this facility at maturity .
-1 these credit ratings have been issued by a credit rating agency which holds an australian financial services licence with an authorisation to issue credit ratings to wholesale clients only and are for the benefit of the group ’ s debt providers .

Question: What is the difference between the total opening balance and the total closing balance?
Answer: 326
2019
2018
Quarter Ended
High
Low
High
Low
March 31
$ 9.07
$ 5.34
$ 4.75
$ 3.82
June 30
$ 11.15
$ 6.66
$ 5.62
$ 4.25
September 30
$ 10.51
$ 6.91
$ 5.93
$ 4.91
December 31
$ 7.75
$ 6.25
$ 7.09
$ 4.66
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
our common stock trades on the nasdaq stock market under the symbol zixi .
the table below shows the high and low sales prices by quarter for fiscal 2019 and 2018 .
at march 4 2020 there were 55641885 shares of common stock outstanding held by 399 shareholders of record .
on that date the last reported sales price of the common stock was $ 8 .
27 .
we have not paid any cash dividends on our common stock and do not anticipate doing so in the foreseeable future .
for information regarding options and stock-based compensation awards outstanding and available for future grants see “ item 12 .
security ownership of certain beneficial owners and management and related stockholder matters .
” .

Question: What is the average low sale prices for the year 2019?
Answer: 6.29
Year ended December 31
Year ended December 31
Year ended December 31
Year ended December 31
Year ended December 31
(EUR million)
2018
2018
2019
2019
United States
175.9
21.5%
339.5
26.4%
Europe
165.6
20.2%
126.2
9.8%
Asia
476.6
58.3%
818.2
63.7%
818.1
100.0%
1,283.9
100.0%
revenue .
the sales cycle from quotation to shipment for our front-end equipment generally takes several months depending on capacity utilization and the urgency of the order .
usually acceptance is within four months after shipment .
the sales cycle is longer for equipment that is installed at the customer ’ s site for evaluation prior to sale .
the typical trial period ranges from six months to two years after installation .
our revenues are concentrated in asia the united states and europe .
the following table shows the geographic distribution of our revenue for 2018 and 2019 : .

Question: What is the base currency used for the table?
Answer: EUR
Allowances For
Financing Receivables
Accounts Receivable
Year ended July 29, 2017
Balance at beginning of fiscal year .
$375
$249
Provisions (benefits)
(35)
27
Recoveries (write-offs), net .
(49)
(61)
Foreign exchange and other .
4
(4)
Balance at end of fiscal year
$295
$211
Year ended July 28, 2018
Balance at beginning of fiscal year .
$295
$211
Provisions (benefits)
(89)
(45)
Recoveries (write-offs), net .
(6)
(37)
Foreign exchange and other .
5
—
Balance at end of fiscal year
$205
$129
Year ended July 27, 2019
Balance at beginning of fiscal year
$205
$129
Provisions (benefits)
(16)
56
Recoveries (write-offs), net
(42)
(50)
Foreign exchange and other  .
(21)
1
Balance at end of fiscal year
$126
$136
valuation and qualifying accounts .
-in millions .
foreign exchange and other includes the impact of foreign exchange and certain immaterial reclassifications .

Question: What was the change in the Financing Receivables for Foreign exchange and other between 2017 and 2019?
Answer: -25
Years Ended December 31,
Years Ended December 31,
2019
2018
Time and bareboat charter revenues
$263,683
$213,923
Voyage charter revenues(1)
33,275
83,542
Contracts of affreightment revenues
58,589
68,698
Total shipping revenues
$355,547
$366,163
disaggregated revenue .
the company has disaggregated revenue from contracts with customers into categories which depict how the nature amount timing and uncertainty of revenue and cash flows are affected by economic factors .
consequently the disaggregation below is based on contract type .
since the terms within these contract types are generally standard in nature the company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows .
the following table shows the company ' s shipping revenues disaggregated by nature of the charter arrangement for the years ended december 31 2019 and 2018 : .
-1 voyage charter revenues include approximately $ 10152 and $ 7600 of revenue related to short-term time charter contracts for the years ended december 31 2019 and 2018 respectively .

Question: Does the company believe that believe that further disaggregation would result in increased insight into the economic factors?
Answer: the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows.
Group
Company
Fair values
Fair values
Assets
Liabilities
Assets
Liabilities
2019
S$ Mil
S$ Mil
S$ Mil
S$ Mil
Fair value and cash flow hedges
Cross currency swaps
414.6
95.5
1.0
60.2
Interest rate swaps
11.1
59.8
-
8.9
Forward foreign exchange contracts
12.9
1.5
3.3
1.0
Derivatives that do not qualify for hedge accounting
Cross currency swaps
-
-
104.7
104.7
Interest rate swaps
-
1.9
17.5
17.5
Forward foreign exchange contracts
0.1
-
0.1
-
438.7
158.7
126.6
192.3
Disclosed as –
Current
155.1
9.2
0.7
0.5
Non-current
283.6
149.5
125.9
191.8
438.7
158.7
126.6
192.3
18 .
1 fair values .
the fair values of the currency and interest rate swap contracts exclude accrued interest of s $ 16 .
3 million -31 march 2018 : s $ 16 .
8 million .
the accrued interest is separately disclosed in note 16 and note 27 .
the fair values of the derivative financial instruments were as follows – .

Question: What does the fair value of the currency and interest rate swap contracts not include?
Answer: accrued interest
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Cost of services 
$15,884
$15,335
$ 549
3.6%
Cost of wireless equipment 
18,219
18,763
(544)
(2.9)
Selling, general and administrative expense 
16,639
15,701
938
6.0
Depreciation and amortization expense 
11,353
11,952
(599)
(5.0)
Total Operating Expenses 
$ 62,095
$ 61,751
$ 344
0.6
operating expenses .
cost of services cost of services increased $ 549 million or 3 .
6 % during 2019 compared to 2018 primarily due to increases in rent expense as a result of adding capacity to the networks to support demand as well as an increase due to the adoption of the new lease accounting standard in 2019 increases in costs related to the device protection package offered to our wireless retail postpaid customers as well as regulatory fees .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program as well as decreases in access costs and roaming .
cost of wireless equipment cost of wireless equipment decreased $ 544 million or 2 .
9 % during 2019 compared to 2018 primarily as a result of declines in the number of wireless devices sold as a result of an elongation of the handset upgrade cycle .
these decrease were partially offset by a shift to higher priced devices in the mix of wireless devices sold .
selling general and administrative expense selling general and administrative expense increased $ 938 million or 6 .
0 % during 2019 compared to 2018 primarily due to increases in sales commission and bad debt expense and an increase in advertising costs .
the increase in sales commission expense during 2019 compared to 2018 was primarily due to a lower net deferral of commission costs as a result of the adoption of topic 606 on january 1 2018 using a modified retrospective approach .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program .
depreciation and amortization expense depreciation and amortization expense decreased $ 599 million or 5 .
0 % during 2019 compared to 2018 driven by the change in the mix of total verizon depreciable assets and consumer ’ s usage of those assets .

Question: What is the change in Cost of wireless equipment from 2018 to 2019?
Answer: -544
As of December 31,
As of December 31,
2019
2018
Accrued product-related costs
$4,464
$4,377
Accrued income taxes
7,903
6,914
Accrued property and other taxes
1,574
1,976
Accrued professional fees
1,599
3,350
Contract liabilities
2,877
1,981
Dividends payable
1,299
1,310
Remediation reserves
11,444
11,274
Other accrued liabilities
5,218
6,165
Total accrued expenses and other liabilities
$36,378
$37,347
notes to consolidated financial statements -in thousands except for share and per share data .
note 9 — accrued expenses and other liabilities .
the components of accrued expenses and other liabilities are as follows : .

Question: Which years did Dividends payable exceed $1,000 thousand?
Answer: 2019 2018