FangyuLei/tatqa huggingface dataset:
U.S.Pension Plans
Non-U.S. Pension Plans
2019
2018
2019
2018
Prepaid pension asset
$62,082
$54,100
$—
$—
Accrued expenses and other liabilities
(100)
(100)
—
—
Long-term pension obligations
(1,045)
(992)
(1,214)
(1,331)
Net prepaid (accrued) cost
$60,937
$53,008
$(1,214)
$(1,331)
notes to consolidated financial statements -in thousands except for share and per share data .
the components of the prepaid -accrued cost of the domestic and foreign pension plans are classified in the following lines in the consolidated balance sheets at december 31 : .

Question: What was the change in the Prepaid pension asset for U.S Pension Plans between 2018 and 2019?
Answer: 7982
As of April 14, 2018
As of April 14, 2019
As of April 12, 2020
As of April 12, 2020
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Name of Beneficial Owner
Hsun Chieh Investment Co., Ltd. (1)
3.50%
3.64%
441,371,000
3.75%
Silicon Integrated Systems Corp.
2.50%
2.35%
285,380,424
2.42%
Directors and executive officers as a group
6.32%
6.67%
832,664,416
7.07%
the following table sets forth information known to us with respect to the beneficial ownership of our common shares as of -i april 12 2020 our most recent record date and -ii as of certain record dates in each of the preceding three years for -1 the stockholders known by us to beneficially own more than 2 % of our common shares and -2 all directors and executive officers as a group .
beneficial ownership is determined in accordance with sec rules .
-1 36 .
49 % owned by united microelectronics corporation as of march 31 2020 .
none of our major stockholders have different voting rights from those of our other stockholders .
to the best of our knowledge we are not directly or indirectly controlled by another corporation by any foreign government or by any other natural or legal person severally or jointly .
for information regarding our common shares held or beneficially owned by persons in the united states see “ item 9 .
the offer and listing — a .
offer and listing details — market price information for our american depositary shares ” in this annual report .

Question: How is the Beneficial ownership determined?
Answer: Beneficial ownership is determined in accordance with SEC rules.
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
3,842
3,521
321
9.1%
Bell Wireline
5,414
5,321
93
1.7%
Bell Media
850
693
157
22.7%
Total BCE adjusted EBITDA
10,106
9,535
571
6.0%
4 .
6 adjusted ebitda .
bce .
bce ’ s adjusted ebitda grew by 6 .
0 % in 2019 compared to 2018 attributable to growth from all three of our segments .
higher revenues coupled with reduced operating expenses drove the year-over-year growth in adjusted ebitda .
this corresponded to an adjusted ebitda margin of 42 .
2 % in 2019 up 1 .
6 pts over last year mainly driven by the favourable impact from the adoption of ifrs 16 in 2019 and greater service revenue flow-through moderated by greater low-margin product sales in our total revenue base .

Question: What is the difference in the Adjusted EBITDA for Bell Wireless and Bell Wireline in 2018?
Answer: 1800
Unaudited
Three months ended
Three months ended
Three months ended
Three months ended
31 December 2019
31 December 2019
31 December 2018
31 December 2018
% of total
% of total
% of total
% of total
Amount
revenues
Amount
revenues
(Restated)
(Restated)
(RMB in millions, unless specified)
VAS
52,308
50%
43,651
51%
FinTech and Business Services
29,920
28%
21,597
26%
Online Advertising
20,225
19%
17,033
20%
Others
3,314
3%
2,615
3%
Total revenues
105,767
100%
84,896
100%
revenues .
revenues increased by 25 % to rmb105 .
8 billion for the fourth quarter of 2019 on a year-on-year basis .
the following table sets forth our revenues by line of business for the fourth quarter of 2019 and the fourth quarter of 2018 : .
revenues from vas increased by 20 % to rmb52308 million for the fourth quarter of 2019 on a year-on-year basis .
online games revenues grew by 25 % to rmb30286 million .
the increase was primarily driven by revenue growth from smart phone games in both domestic and overseas markets including titles such as peacekeeper elite and pubg mobile as well as revenue contributions from supercell titles partly offset by lower revenues from pc client games such as dnf .
social networks revenues increased by 13 % to rmb22022 million .
the increase mainly reflected greater contributions from digital content services such as live broadcast and music streaming services .
total smart phone games revenues -including smart phone games revenues attributable to our social networks business were rmb26035 million and pc client games revenues were rmb10359 million for the fourth quarter of 2019 .
revenues from fintech and business services increased by 39 % to rmb29920 million for the fourth quarter of 2019 on a year-on-year basis .
the increase was primarily due to greater revenue contributions from commercial payment as well as revenue growth from cloud services as a result of deeper penetration in key verticals .
revenues from online advertising increased by 19 % to rmb20225 million for the fourth quarter of 2019 on a year-onyear basis .
social and others advertising revenues increased by 37 % to rmb16274 million .
the increase was mainly driven by advertising revenue growth from weixin moments and our mobile advertising network .
media advertising revenues decreased by 24 % to rmb3951 million .
the decrease primarily reflected lower advertising revenues from our media platforms including tencent video and tencent news due to uncertain broadcasting schedules and fewer telecasts of sports events .

Question: What was the increase in revenues for the fourth quarter of 2019 on a year-on-year basis?
Answer: 25%
Year Ended
Year Ended
Year Ended
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Income tax expense computed at federal statutory rate
$513,780
$891,011
$634,086
State income taxes, net of federal tax benefit
(17,565)
(50,585)
(11,973)
Foreign income taxed at different rates
(260,344)
(939,808)
(352,860)
Settlements and reductions in uncertain tax positions
(31,291)
(33,367)
(144,519)
Tax credits
(71,779)
(69,301)
(37,713)
State valuation allowance, net of federal tax benefit
26,742
57,302
12,070
Equity-based compensation
(7,566)
(35,875)
13,187
Other permanent differences and miscellaneous items
39,251
43,214
1,632
U.S. tax reform impacts
63,913
908,517
—
$255,141
$771,108
$113,910
a reconciliation of income tax expense provided at the federal statutory rate -21 % in fiscal year 2019 28 .
27 % in fiscal year 2018 and 35 % in fiscal year 2017 to actual income tax expense is as follows : .
in july 2015 the u .
s .
tax court issued an opinion favorable to altera with respect to altera ’ s litigation with the irs .
the litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with altera ’ s foreign subsidiary .
in its opinion the u .
s .
tax court accepted altera ’ s position of excluding stock-based compensation from its intercompany cost-sharing arrangement .
in june 2019 the ninth circuit through a three-judge panel reversed the 2015 decision of the u .
s .
tax court .
altera has petitioned the ninth circuit for an en banc rehearing of a larger panel of eleven ninth circuit judges .
the company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 consolidated financial statements .
the estimated potential impact is in the range of $ 75 million which may result in a decrease in deferred tax assets and an increase in tax expense .
effective from fiscal year 2014 through 2017 the company had a tax ruling in switzerland for one of its foreign subsidiaries .
the impact of the tax ruling decreased taxes by approximately $ 6 .
3 million for fiscal year 2017 .
the benefit of the tax ruling on diluted earnings per share was approximately $ 0 .
03 in fiscal year 2017 .
effective fiscal year 2018 the company has withdrawn its reduced tax rate ruling in switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under swiss tax law .
earnings of the company ’ s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $ 458 .
4 million at june 30 2019 .
if these earnings were remitted to the united states they would be subject to foreign withholding taxes of approximately $ 73 .
1 million at current statutory rates .

Question: What might the estimated potential impact being in the range of $75 million result in?
Answer: a decrease in deferred tax assets and an increase in tax expense
Fiscal year
Fiscal year
Fiscal year
% Change
(in millions of €)
2019
2018
Actual
Comp.
Europe, C. I. S., Africa, Middle East
46,086
46,495
(1)%
(1)%
therein: Germany
12,021
11,254
7%
7%
Americas
29,812
25,060
19%
14%
therein: U.S.
21,166
18,106
17%
10%
Asia, Australia
22,101
19,742
12%
11%
therein: China
8,989
8,459
6%
6%
Siemens
97,999
91,296
7%
6%
therein: emerging markets1
31,720
30,564
4%
4%
a .
4 .
1 orders and revenue by region .
positive currency translation effects added one percentage point each to order and revenue growth ; portfolio transactions had only minimal effects on volume growth year-over-year .
the resulting ratio of orders to revenue -book-to-bill for siemens in fiscal 2019 was a strong 1 .
13 again well above 1 .
the order backlog was € 146 billion as of september 30 2019 a new high .
1 as defined by the international monetary fund .
orders related to external customers were clearly up year-overyear on growth in nearly all industrial businesses led by mobility .
gas and power siemens healthineers smart infrastructure and sgre all posted clear growth while orders declined slightly in digital industries .
volume from large orders for industrial businesses overall was up substantially due to a sharp increase at mobility but also due to a significant increase in sgre and gas and power .
growth in emerging markets was driven by orders from china and from russia where mobility won a € 1 .
2 billion contract for high-speed trains including maintenance .
order development was mixed in the europe c .
i .
s .
africa middle east region .
the majority of industrial businesses posted order growth led by double-digit growth in mobility which won several large contracts in the year under review .
this increase was more than offset by a substantial decline in sgre due mainly to a lower volume from large orders and a decrease in digital industries .
in contrast to the region overall orders were up clearly in germany driven by sharp growth in gas and power which recorded among others a large high voltage direct current -hvdc order .
mobility recorded a significant increase in order intake in germany while the other industrial businesses posted declines .
orders in the americas region were up significantly year-over-year benefiting from positive currency translation effects .
double-digit growth in nearly all industrial businesses was led by sgre and mobility with particularly sharp increases .
the pattern of order development in the u .
s .
was largely the same as in the americas region .
in the asia australia region orders also rose significantly due to growth in nearly all industrial businesses .
the primary growth driver was sgre which recorded a sharply higher volume from large orders including two large orders for offshore wind-farms including service in taiwan totaling € 2 .
3 billion .
orders for mobility dropped substantially compared to the prior year .
clear growth in china included a majority of industrial businesses .

Question: What is the percentage increase in the orders for Siemens from 2019 to 2018?
Answer: 7.34
Year ended March 31,
Year ended March 31,
Year ended March 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Current assets(*)
$351,597
$339,562
$362,477
Current liabilities
318,672
239,327
316,101
Working capital
$32,925
$100,235
$46,376
b .
liquidity and capital resources .
our operations and strategic objectives require continuing capital investment and our resources include cash on hand and cash provided by operations as well as access to capital from bank borrowings and access to capital markets .
management believes that cash generated by or available to us should be sufficient to fund our capital and liquidity needs for at least the next 12 months .
our future financial and operating performance ability to service or refinance debt and ability to comply with covenants and restrictions contained in our debt agreements will be subject to future economic conditions the financial health of our customers and suppliers and to financial business and other factors many of which are beyond our control .
furthermore management believes that working capital is sufficient for our present requirements .
- * including trade receivables classified as current asset based on operating cycle of two years .
the decrease in working capital as at march 31 2019 as compared to march 31 2018 was primarily the result of an increase in short-term borrowings amounting to $ 208 .
9 million as at march 31 2019 from $ 152 million as at march 31 2018 due to overdraft against restricted deposits and loan installments due within 12 months .
for additional information please see note 2-a and note 32 to our audited consolidated financial statements appearing elsewhere in this annual report .

Question: What is the increase / (decrease) in the working capital from 2018 to 2019?
Answer: -67310
€ million
2017/2018
2018/2019
Gains from the disposal of fixed assets and gains from the reversal of impairment losses
145
360
Income from logistics services
285
257
Services
251
250
Rents incl. reimbursements of subsidiary rental costs
268
236
Services rendered to suppliers
111
103
Miscellaneous
211
198
1,271
1,405
2 .
other operating income .
gains from the disposal of fixed assets and gains from the reversal of impairment losses includes € 354 million of income from the disposal of real estates -2017 / 18 : € 137 million and € 5 million of income from reversal of impairment losses -2017 / 18 : € 4 million .
project developments and sale-and-leaseback transactions contributed to the real estate transactions .
the income from logistics services provided by metro logistics to companies intended for disposal and non-group companies is offset by expenses from logistics services which are reported under other operating expenses .
the other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items .
disclosures on companies intended for sale can be found under no .
43 – discontinued business sectors page 266 .

Question: In which year was the amount of Services larger?
Answer: 2017/2018
PSG
ASG
ISG
Total
For year ended December 31, 2019:  
Revenue from external customers
$2,788.3
$1,972.3
$757.3
$5,517.9
Segment gross profit
976.0
794.8
275.4
2,046.2
For year ended December 31, 2018:  
Revenue from external customers
$3,038.2
$2,071.2
$768.9
$5,878.3
Segment gross profit
1,110.1
878.3
317.1
2,305.5
For year ended December 31, 2017:  
Revenue from external customers  
$2,819.3
$1,950.9
$772.9
$5,543.1
Segment gross profit  
959.8
817.8
302.6
2,080.2
note 3 : revenue and segment information .
revenue recognized for sales agreements amounted to $ 5492 .
0 million and $ 5849 .
0 million for the years ended december 31 2019 and 2018 respectively .
revenue recognized for product development agreements amounted to $ 25 .
9 million and $ 29 .
3 million for the years ended december 31 2019 and 2018 respectively .
the company is organized into three operating and reportable segments consisting of psg asg and isg .
the company ' s wafer manufacturing facilities fabricate ics for all business units as necessary and their operating costs are reflected in the segments ' cost of revenue on the basis of product costs .
because operating segments are generally defined by the products they design and sell they do not make sales to each other .
the company does not allocate income taxes or interest expense to its operating segments as the operating segments are principally evaluated on gross profit .
additionally restructuring asset impairments and other charges net and certain other manufacturing and operating expenses which include corporate research and development costs unallocated inventory reserves and miscellaneous nonrecurring expenses are not allocated to any segment .
in addition to the operating and reportable segments the company also operates global operations sales and marketing information systems and finance and administration groups .
a portion of the expenses of these groups are allocated to the segments based on specific and general criteria and are included in the segment results .
revenue and gross profit for the company ’ s operating and reportable segments are as follows -in millions : .

Question: How much Revenue was recognized for sales agreements for the years ended December 31, 2019 and 2018 respectively?
Answer: $5,492.0 million $5,849.0 million
2019
2018
£m
£m
Retailers
20.4
21.7
Manufacturer and Agency
3.2
3.0
Other
1.3
0.7
Total
24.9
25.4
the maximum exposure to credit risk for trade receivables at the reporting date by type of customer was : .
the group ’ s most significant customer accounts for £ 0 .
5m -2018 : £ 0 .
6m of net trade receivables as at 31 march 2019 .

Question: What was the percentage change in Other in 2019 from 2018?
Answer: 85.71
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93
note 10 .
earnings per share .
the following table reflects the reconciliation between basic and diluted earnings per share .
per share information is based on the weighted average number of common shares outstanding for each of the fiscal years .
stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive .
the two-class method for computing eps has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends .
there were no anti-dilutive stock options and restricted stock excluded for fiscal 2019 41 shares excluded for fiscal 2018 and 32 shares excluded for fiscal 2017 .

Question: What does the table show?
Answer: the reconciliation between basic and diluted earnings per share
December 31,
December 31,
2019
2018
Cash and cash equivalents
$172,960
$172,704
Restricted cash included in other long-term assets
116
114
Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows
$173,076
$172,818
restricted cash .
the following table provides a reconciliation of cash cash equivalents and restricted cash reported on the consolidated balance sheets to the amounts reported on the consolidated statements of cash flows -in thousands : .
as of december 31 2019 and 2018 restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the company under the terms of a lease agreement .
the restriction will end upon the expiration of the lease .

Question: What was the percentage change in Cash and cash equivalents from 2018 to 2019?
Answer: 0.15
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
(In thousands)
2019
Change increase (decrease))
2018
Change increase (decrease))
2017
Foreign exchange gains (losses)
$(4,330)
$(9,175)
$4,845
$1,776
$3,069
OpenText share in net income (loss) of equity investees (note 8)
13,668
7,703
5,965
13
5,952
Income from long-term other receivable
—
(1,327)
1,327
(5,099)
6,426
Gain on shares held in Guidance (1)
—
(841)
841
841
—
Gain from contractual settlement (2)
—
(5,000)
5,000
5,000
—
Other miscellaneous income (expense)
818
823
(5)
(301)
296
Total other income (expense), net
$10,156
$(7,817)
$17,973
$2,230
$15,743
other income -expense net .
other income -expense net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains -losses .
the income -expense from foreign exchange is dependent upon the change in foreign currency exchange rates vis- à vis the functional currency of the legal entity .
-1 represents the release to income from other comprehensive income relating to the mark to market on shares we held in guidance prior to our acquisition in the first quarter of fiscal 2018 .
-2 represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of fiscal 2018 .

Question: What is the income (expense) from foreign exchange is dependent on?
Answer: the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
2019
2018
£m
£m
Wages and salaries
345.6
325.9
Social security costs
71.6
58.7
Pension costs
21.5
19.3
Total payroll costs
438.7
403.9
5 staff costs and numbers .
the aggregate payroll costs of persons employed by the group were as follows : .

Question: What was the change in social security costs in 2019 from 2018?
Answer: 12.9
At December 31, 2019
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
$650
$(2)
$648
2022 Notes
400
(2)
398
2026 Notes
850
(7)
843
2027 Notes
400
(5)
395
2047 Notes
400
(9)
391
Total long-term debt
$2,700
$(25)
$2,675
At December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total long-term debt
$2,700
$(29)
$2,671
interest expense and financing costs .
fees and discounts associated with the issuance of our debt instruments are recorded as debt discount which reduces their respective carrying values and are amortized over their respective terms .
amortization expense is recorded within “ interest and other expense -income net ” in our consolidated statement of operations .
for the years ended december 31 2019 2018 and 2017 : interest expense was $ 86 million $ 134 million and $ 150 million respectively ; amortization of the debt discount and deferred financing costs was $ 4 million $ 6 million and $ 12 million respectively .
a summary of our outstanding debt is as follows -amounts in millions : .
with the exception of the 2026 and the 2047 notes using level 2 inputs -i .
e .
observable market prices in less-than-active markets at december 31 2019 the carrying values of the notes approximated their fair values as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods .
at december 31 2019 based on level 2 inputs the fair value of the 2026 and the 2047 notes were $ 893 million and $ 456 million respectively .
using level 2 inputs at december 31 2018 the carrying values of the 2021 notes and the 2022 notes approximated their fair values as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods .
at december 31 2019 based on level 2 inputs the fair values of the 2026 notes the 2027 notes and the 2047 notes were $ 800 million $ 376 million and $ 360 million respectively .

Question: What was the interest expense for 2018?
Answer: $134 million