FangyuLei/tatqa huggingface dataset:
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
2018
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2019
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,973)
224
(297)
(73)
(3,046)
Prior service benefit (cost)
46
(8)
9
1
47
Deferred income tax benefit (expense)
754
(53)
69
16
770
Total pension plans
(2,173)
163
(219)
(56)
(2,229)
Post-retirement benefit plans:
Net actuarial (loss) gain
7
—
(182)
(182)
(175)
Prior service (cost) benefit
(87)
16
—
16
(71)
Deferred income tax benefit (expense)
22
(4)
44
40
62
Total post-retirement benefit plans
(58)
12
(138)
(126)
(184)
Total accumulated other comprehensive loss
$(2,231)
175
(357)
(182)
(2,413)
accumulated other comprehensive loss-recognition and deferrals .
the following table presents cumulative items not recognized as a component of net periodic benefits expense as of december 31 2018 items recognized as a component of net periodic benefits expense in 2019 additional items deferred during 2019 and cumulative items not recognized as a component of net periodic benefits expense as of december 31 2019 .
the items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss : .

Question: What is the Net actuarial (loss) gain for 2019?
Answer: (3,046)
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Selling, general and administrative expense
Selling, general and administrative—other
$17,099
$16,438
4.0%
Advertising and promotional expense
1,647
1,466
12.3
Workforce rebalancing charges
555
598
(7.2)
Amortization of acquired intangible assets
762
435
74.9
Stock-based compensation
453
361
25.2
Bad debt expense
89
67
32.5
Total consolidated selling, general and administrative expense
$20,604
$19,366
6.4%
Non-operating adjustments
Amortization of acquired intangible assets
(762)
(435)
74.9
Acquisition-related charges
(282)
(15)
NM
Operating (non-GAAP) selling, general and administrative expense
$19,560
$18,915
3.4%
selling general and administrative expense .
nm — not meaningful .
total selling general and administrative -sg & a expense increased 6 .
4 percent in 2019 versus 2018 driven primarily by the following factors : • higher spending -5 points driven by red hat spending -5 points ; and • higher acquisition-related charges and amortization of acquired intangible assets associated with the red hat acquisition -3 points ; partially offset by • the effects of currency -2 points .
operating -non-gaap expense increased 3 .
4 percent year to year primarily driven by the same factors excluding the acquisition-related charges and amortization of acquired intangible assets associated with the red hat transaction .

Question: What was the increase / (decrease) in the Selling, general and administrative—other from 2018 to 2019?
Answer: 661
2019
2018
$'000
$'000
Revenue from external customers
Australia
144,621
129,431
New Zealand
13,036
8,912
Total
157,657
138,343
4 .
segment information .
during the 2019 and 2018 financial years the group operated wholly within one business segment being the operation and management of storage centres in australia and new zealand .
the managing director is the group ’ s chief operating decision maker and monitors the operating results on a portfolio wide basis .
monthly management reports are evaluated based upon the overall performance of nsr consistent with the presentation within the consolidated financial statements .
the group ’ s financing -including finance costs and finance income are managed on a group basis and not allocated to operating segments .
the operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information .
the revenue information above excludes interest income and is based on the location of storage centres .

Question: How many business segments were present in 2019 and 2018?
Answer: one
Fiscal years ended April 30, (in thousands)
Fiscal years ended April 30, (in thousands)
Fiscal years ended April 30, (in thousands)
Fiscal years ended April 30, (in thousands)
Change
Change
Change
Change
2019
2018
$
%
FEI-NY
$38,096
$26,936
$11,160
41%
FEI-Zyfer
12,235
15,272
(3,037 )
(20%)
Intersegment sales
(822)
(2,801)
1,979
(71%)
Total revenue
$49,509
$39,407
$10,102
26%
revenues .
fiscal 2019 revenues from satellite programs one of the company ’ s largest business area increased by $ 8 .
6 million or 61 % compared to the prior fiscal year .
for fiscal 2019 satellite program revenues for government end use were 46 % of total revenues as compared to 36 % for the prior fiscal year .
satellite program revenues for commercial end use were 5 % and 14 % of total revenue for fiscal 2019 and fiscal 2018 respectively .
revenues on satellite program contracts are recorded in the fei-ny segment and are recognized primarily under the poc method .
sales revenues from non-space u .
s .
government / dod customers increased by approximately $ 5 .
2 million or 29 % in fiscal 2019 compared to prior fiscal year .
these revenues are recorded in both the fei-ny and fei-zyfer segments and accounted for approximately 46 % and 45 % of consolidated revenues for fiscal years 2019 and 2018 respectively .
for the year ended april 30 2019 other commercial and industrial sales accounted for approximately 8 % of consolidated revenues compared to approximately 19 % for fiscal year 2018 .
sales in this business area were $ 3 .
9 million for the year ended april 30 2019 compared to $ 7 .
6 million for the preceding year .
changes in revenue for the current year are partially due to implementation of asu 2014-09 -see note 1 to the consolidated financial statements .

Question: How much did revenues from satellite programs change in 2019?
Answer: increased by $8.6 million, or 61%, compared to the prior fiscal year.
Number of Shares
Weighted-Average Exercise Price Per Share
Weighted-Average Remaining Contractual Life (In Years)
Aggregate Intrinsic Value
Outstanding as of August 30, 2018
18
$23.38
Granted
—
44.30
Exercised
5
17.50
Canceled or expired
1
22.60
Outstanding as of August 29, 2019
12
25.94
4.3
$220
Exercisable as of August 29, 2019
7
$25.37
3.7
$143
Unvested as of August 29, 2019
5
26.94
5.5
77
stock options .
our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant .
stock options issued after february 2014 expire eight years from the date of grant .
options issued prior to february 2014 expire six years from the date of grant .
option activity for 2019 is summarized as follows : .
the total intrinsic value was $ 108 million $ 446 million and $ 198 million for options exercised in 2019 2018 and 2017 respectively .

Question: What was the total intrinsic value for options exercised in 2018?
Answer: $446 million
FY19
FY18
Change
$M
$M
%
Statutory measures
Revenue
710.6
639.0
11.2
Profit / (Loss) before taxation
53.6
(41.0)
nm
Net cash flow from operating activities
142.9
147.7
(3.2)
Alternative performance measures2
Billings
760.3
768.6
(1.1)
Cash EBITDA
167.9
199.2
(15.7)
Adjusted operating profit
109.0
58.3
87.0
Unlevered free cash flow
123.8
139.6
(11.3)
the group made an operating profit of $ 60 .
9 million in the year and adjusted operating profit increased by $ 50 .
7 million to $ 109 .
0 million primarily as a result of strong revenue growth .
this year ' s result benefited from a foreign exchange gain of $ 1 .
5 million compared to a foreign exchange loss of $ 6 .
9 million in the prior-year .
the group ’ s profit before taxation increased by $ 94 .
6 million to $ 53 .
6 million from a loss of $ 41 .
0 million in the prior-year primarily as a consequence of the $ 80 .
6 million improvement in operating profit supported by a $ 13 .
4 million reduction in finance expenses .
finance expenses benefited from foreign exchange gains in the current year resulting from the strengthening of both sterling and the euro against the us dollar compared to foreign exchange losses in the prior-year .
the group ’ s profit for the year increased by $ 87 .
8 million to $ 26 .
9 million in the year-ended 31 march 2019 which given only a small increase in the year-on-year income tax charge was primarily attributable to the improvement in the profit before taxation .
cash flow from operating activities remained strong at $ 142 .
9 million reduced by $ 4 .
8 million from $ 147 .
7 million in the prior-year .
the small overall decrease was due to an increase in overheads partially offset by a reduction in the cashflow outflow on exceptional items and an improved use of working capital .
unlevered free cashflow decreased by $ 15 .
8 million to $ 123 .
8 million representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items .
the table below presents the group ’ s financial highlights on a reported basis : .
1 restated for the adoption of ifrs 15 and change in accounting policy in respect of research and development expenditure tax credit scheme and provision for interest on uncertain tax positions as explained in note 2 of the financial statements .
2 definitions and reconciliations of non-gaap measures are included in note 5 of the financial statements .

Question: Where can the definitions and reconciliations for non-GAAP measures under alternative performance measures be found?
Answer: in note 5 of the Financial Statements
As of December 31,
As of December 31,
2019
2018
(in thousands)
(in thousands)
Prepaid income taxes
$—
$5,429
Other prepaid expenses and other current assets
288
1,151
$288
$6,580
note 4 - prepaid expenses and other current assets & patents and intangible assets .
prepaid expenses and other current assets .
the components of prepaid expenses and other current assets are as presented below : .
during 2019 tax refunds from the internal revenue service of $ 5 .
0 million were received for the prepayment made during 2018 .

Question: What are the respective values of other prepaid expenses and other current assets in 2019 and 2018?
Answer: 288 1,151
Year Ended December 31,
Year Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$ 87,731
$ 69,608
$ 18,123
26.0%
% of revenue
44%
47%
sales and marketing expense .
sales and marketing expense increased by $ 18 .
1 million in 2019 compared to 2018 .
the increase was primarily due to a $ 15 .
5 million increase in employee-related costs which includes stock-based compensation associated with our increased headcount from 286 employees as of december 31 2018 to 345 employees as of december 31 2019 .
the remaining increase was principally the result of a $ 1 .
2 million increase in trade show and advertising costs and a $ 1 .
0 million increase attributed to office related expenses to support the sales team .

Question: What was the average Sales and marketing expenses for 2018 and 2019?
Answer: 78669.5
CONSOLIDATED
2019 $
2018 $
Short-term employee benefits
3,728,367
2,780,820
Post-employment benefits
151,851
184,614
Share-based payments
651,748
320,560
Termination benefits
367,015
841,940
4,898,981
4,127,934
section 5 : our people .
we are working to attract and retain employees with the skills and passion to best serve our markets .
this section provides information about our employee benefits obligations .
it also includes details of our employee share plans and compensation paid to key management personnel .
5 .
1 key management personnel compensation .
key management personnel -kmp refers to those who have authority and responsibility for planning directing and controlling the activities of the group .
for a list of key management personnel and additional disclosures refer to the remuneration report on pages 38 to 53 .
kmp aggregate compensation .
during the financial years 2019 and 2018 the aggregate compensation provided to kmp was as follows : .
other transactions with our kmp and their related parties .
during the financial years 2019 and 2018 apart from transactions disclosed in note 7 .
2 of the financial report there were no other transactions with our kmp and their related parties .

Question: What is the short-term employee benefits in 2019?
Answer: 3,728,367
As at December 31, 2018
FVTPL
Amortised cost
Total
Fair Value
Fair Value hierarchy
Cash and cash equivalents
$ -
$768,433
$768,433
$768,433
Level 1
Trade and other receivables
-
45,631
45,631
45,631
(3)
Other current financial assets (1)
18,632
147
18,779
18,779
Level 1, Level 2
Other long-term financial assets (1)
33,796
21,959
55,755
55,755
Level 1, Level 2
Trade and other payables
-
(30,659)
(30,659)
(30,659)
(3)
Other current financial liabilities
(6)
(26,380)
(26,386)
(29,131)
Level 2
Other long-term financial liabilities
(5,627)
(48,894)
(54,521)
(54,733)
Level 2
Indebtedness (2)
-
(3,853,883)
(3,853,883)
(3,709,695)
Level 2
$46,795
$(3,123,646)
$(3,076,851)
$(2,935,620)
28 .
financial instruments -cont .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-3 trade and other receivables and trade and other payables approximate fair value due to the short-term maturity of these instruments .

Question: What is the value of the the company's cash and cash equivalents as a percentage of its total financial instruments?
Answer: -24.97
2018
2018
2018
2018
Increase
GM$
GM%
GM$
GM%
GM$
GM%
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
(Dollar amount in thousands)
Products
$7,462
13%
$6,886
13%
$576
-%
Services
6,427
56%
5,376
55%
1,051
1
Total
$13,889
20%
$12,262
20%
1,627
-%
the impact of product mix within our ts segment on gross margins for the fiscal years ended september 30 was as follows : .
the overall ts segment gross margin as a percentage of sales remained the same in fiscal year 2019 when compared to fiscal year 2018 .
the $ 0 .
6 million increase in our ts segment product gross margins resulted from an increase in product revenues in the u .
s .
division partially offset by a decrease in the u .
k division .
the $ 1 .
1 million .
increase in the ts segment service gross margins primarily resulted from increased service revenues in the u .
s .
division .

Question: What is the percentage change in gross margins from services between 2018 and 2019?
Answer: 19.55
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Operating income
$1,203
$1,400
$1,005
As percentage of net revenues
12.6%
14.5%
12.0%
operating income in 2019 was $ 1203 million decreasing by $ 197 million compared to 2018 reflecting normal price pressure increased unsaturation charges and higher r & d spending partially offset by higher level of grants and favorable currency effects net of hedging .
operating income in 2018 was $ 1400 million improved by $ 395 million compared to 2017 reflecting higher volumes improved manufacturing efficiencies and product mix and lower restructuring charges partially offset by unfavorable currency effects net of hedging normal price pressure and higher operating expenses .

Question: What did the improved operating income in 2018 indicate?
Answer: reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
2019
2018
2017
Common stock outstanding:
Beginning balances
164,588,172
177,727,653
186,998,472
Shares issued upon exercise of stock options
11,348
30,832
172,620
Shares issued under employee stock purchase plan
1,282,042
1,105,400
1,228,316
Vesting of restricted stock
1,983,261
2,727,229
2,102,049
Purchases of treasury stock under employee stock plans
(489,836)
(793,052)
(550,096)
Treasury shares purchased(1)
(13,854,607)
(16,209,890)
(12,223,708)
Ending balances
153,520,380
164,588,172
177,727,653
common stock outstanding .
the following represents the common stock outstanding for the fiscal year ended : .
-1 during fiscal years 2018 2017 and 2016 the company ’ s board of directors authorized the repurchase of $ 350 .
0 million $ 450 .
0 million and $ 400 .
0 million respectively of the company ’ s common stock under share repurchase programs which were repurchased during fiscal years 2019 2018 and 2017 respectively .

Question: What was the change in the Vesting of restricted stock between 2018 and 2019?
Answer: -743968
As of December 31, 2019
As of December 31, 2018
Unbilled receivables
$142.3
$126.1
Prepaid income tax
185.8
125.1
Value added tax and other consumption tax receivables
71.3
86.3
Prepaid assets
56.8
40.5
Prepaid operating ground leases
—
165.0
Other miscellaneous current assets
57.4
78.2
Prepaid and other current assets
$513.6
$621.2
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
2 .
prepaid and other current assets .
prepaid and other current assets consisted of the following : .
the reduction in prepaid operating ground leases is a result of the reclassification of assets to the right-of-use asset in connection with the company ’ s adoption of the new lease accounting standard .

Question: Why was there a reduction in prepaid operating ground leases?
Answer: reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
USDm
2019
2018
2017
Allowance for expected credit loss
Balance as of 1 January
1.7
1.3
2.6
Adjustment to prior years
1.5
-
-
Provisions for the year
2.4
1.7
0.6
Provisions reversed during the year
-1.9
-1.0
-1.9
Provisions utilized during the year
-
-0.3
-
Balance as of 31 December
3.7
1.7
1.3
management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses which permits the use of the lifetime expected loss provision for all trade receivables .
expected credit loss for receivables overdue more than 180 days is 25 % -100 % depending on category .
expected credit loss for receivables overdue more than one year is 100 % .
movements in provisions for impairment of freight receivables during the year are as follows : .
allowance for expected credit loss of freight receivables have been recognized in the income statement under " port expenses bunkers and commissions " .
allowance for expected credit loss of freight receivables is calculated using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due .

Question: How is allowance for expected credit loss of freight receivables calculated?
Answer: using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due.
Fiscal Year Ended
Fiscal Year Ended
August 31, 2019
August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Net revenue(1)
$25,282,320
$24,864,754
Cost of revenue(2)
$23,368,919
$23,057,603
Operating income
$701,356
$595,105
Income tax expense
$161,230
$164,054
Net income
$289,474
$180,399
the following table presents the effect of the adoption of the new revenue guidance on the consolidated statement of operations for the fiscal year ended august 31 2019 -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over-time customers and to the recovery of fulfillment costs .
-2 differences primarily relate to the timing of cost recognition for over-time customers and the recognition of fulfillment costs .

Question: What was the operating income as reported?
Answer: $701,356
As of
(In millions)
March 29, 2019
March 30, 2018
Deferred tax assets:
Tax credit carryforwards
$54
$30
Net operating loss carryforwards of acquired companies
51
32
Other accruals and reserves not currently tax deductible
64
66
Deferred revenue
54
94
Intangible assets
384
—
Loss on investments not currently tax deductible
35
9
Stock-based compensation
87
141
Other
25
18
Gross deferred tax assets
754
390
Valuation allowance
(105)
(19)
Deferred tax assets, net of valuation allowance
$649
$371
Deferred tax liabilities:
Property and equipment
$(17)
$(5)
Goodwill
(13)
(20)
Intangible assets
—
(459)
Unremitted earnings of foreign subsidiaries
(316)
(396)
Prepaids and deferred expenses
(43)
(23)
Discount on convertible debt
(7)
(14)
Deferred tax liabilities
(396)
(917)
Net deferred tax assets (liabilities)
$253
$(546)
the principal components of deferred tax assets and liabilities are as follows : .
the valuation allowance provided against our deferred tax assets as of march 29 2019 increased primarily due to a corresponding increase in unrealized capital losses from equity investments certain acquired tax loss and tax credits carryforwards and california research and development credits .
based on our current operations these attributes are not expected to be realized and a valuation allowance has been recorded to offset them .
as of march 29 2019 we have u .
s .
federal net operating losses attributable to various acquired companies of approximately $ 147 million which if not used will expire between fiscal 2020 and 2037 .
we have u .
s .
federal research and development credits of approximately $ 11 million .
the research and development credits if not used will expire between fiscal 2020 and 2036 .
$ 89 million of the net operating loss carryforwards and $ 11 million of the u .
s .
federal research and development tax credits are subject to limitations which currently prevent their use and therefore these attributes are not expected to be realized .
the remaining net operating loss carryforwards and u .
s .
federal research and development tax credits are subject to an annual limitation under u .
s .
federal tax regulations but are expected to be fully realized .
we have $ 3 million of foreign tax credits which if not used will expire beginning in fiscal 2028 .
furthermore we have u .
s .
state net operating loss and credit carryforwards attributable to various acquired companies of approximately $ 68 million and $ 51 million respectively .
if not used our u .
s .
state net operating losses will expire between fiscal 2020 and 2037 and the majority of our u .
s .
state credit carryforwards can be carried forward indefinitely .
in addition we have foreign net operating loss carryforwards attributable to various foreign companies of approximately $ 118 million $ 24 million of which relate to japan and will expire beginning in fiscal 2028 and the rest of which under current applicable foreign tax law can be carried forward indefinitely .

Question: What is the average Net deferred tax assets (liabilities) for as of  March 29, 2019 and  March 30, 2018?
Answer: -146.5