FangyuLei/tatqa huggingface dataset:
2019
2018
2018-2019 Dollar/Point Change
(dollars in millions)
(dollars in millions)
(dollars in millions)
Product gross profit
$1,105.6
$1,002.5
$103.1
Percent of product revenues
58.6%
58.0%
0.6
Service gross profit
$234.2
$217.9
$16.3
Percent of service revenues
57.5%
58.7%
(1.2)
the breakout of product and service gross profit was as follows : .
we assess the carrying value of our inventory on a quarterly basis by estimating future demand and comparing that demand against on-hand and on-order inventory positions .
forecasted revenues information is obtained from the sales and marketing groups and incorporates factors such as backlog and future consolidated revenues .
this quarterly process identifies obsolete and excess inventory .
obsolete inventory which represents items for which there is no demand is fully reserved .
excess inventory which represents inventory items that are not expected to be consumed during the next twelve quarters for our semiconductor test industrial automation and system test segments and next four quarters for our wireless test segment is written-down to estimated net realizable value .
during the year ended december 31 2019 we recorded an inventory provision of $ 15 .
2 million included in cost of revenues primarily due to downward revisions to previously forecasted demand levels for certain products .
of the $ 15 .
2 million of total excess and obsolete provisions $ 8 .
7 million was related to semiconductor test $ 4 .
0 million was related to wireless test $ 2 .
0 million was related to system test and $ 0 .
5 million was related to industrial automation .
during the year ended december 31 2018 we recorded an inventory provision of $ 11 .
2 million included in cost of revenues primarily due to downward revisions to previously forecasted demand levels for certain products .
of the $ 11 .
2 million of total excess and obsolete provisions $ 6 .
8 million was related to semiconductor test $ 2 .
5 million was related to wireless test $ 1 .
2 million was related to system test and $ 0 .
7 million was related to industrial automation .
during the years ended december 31 2019 and 2018 we scrapped $ 9 .
2 million and $ 7 .
0 million of inventory respectively and sold $ 3 .
2 million and $ 6 .
7 million of previously written-down or written-off inventory respectively .
as of december 31 2019 we had inventory related reserves for amounts which had been written-down or written-off totaling $ 103 .
6 million .
we have no pre-determined timeline to scrap the remaining inventory .

Question: How is the carrying value of inventory assessed?
Answer: on a quarterly basis by estimating future demand and comparing that demand against on-hand and on-order inventory positions.
2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)
4 .
separately disclosed items .
the group has disclosed underlying ebitda1 and underlying profit after tax referring to the group ’ s trading results adjusted for certain transactions during the year that are not representative of the group ’ s regular business activities .
the group considers that these transactions are of such significance to understanding the ongoing results of the group that the group has elected to separately identify these transactions to determine an ongoing result to enable a ' like-for-like ' comparison .
these items are described as ' separately disclosed items ' throughout this financial report .
transaction costs related to the acquisition of sigma systems -2018 : acquisition of enoro .
transaction costs of $ 2063000 were incurred in relation to the acquisition of the sigma systems group of entities -sigma .
these include costs associated with vendor due diligence legal and other administrative matters as well as related travel costs incurred to meet representatives of sigma ’ s management .
these costs are included with ' travel expenses ' and ' other expenses ' in the group ’ s consolidated statement of comprehensive income .
further details of the acquisition of sigma are described in note 24 .
in the prior year transaction costs of $ 677000 were incurred in relation to the acquisition of enoro holdings as -subsequently renamed to hansen technologies holdings as during fy19 and its controlled subsidiaries .
these costs were included with ' other expenses ' in the group ’ s consolidated statement of comprehensive income in the prior year .
onerous lease provision .
the group recognised a provision on future lease payments for one of our offices in the americas as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term .
the group has separately identified these costs because it is not in the normal course of business activities .
these costs are included with ' property and operating rental expenses ' in the group ’ s consolidated statement of comprehensive income .
restructuring costs incurred in sigma systems .
included in sigma ’ s results for june are $ 72000 of restructuring costs related to certain redundancy payments post-acquisition .
these costs are included with ' employee benefit expenses ' in the group ’ s consolidated statement of comprehensive income .

Question: How much transaction cost was incurred to acquire Sigma Systems group of entities?
Answer: $2,063,000
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018(1)
2018(1)
Amount
% of total
Amount
% of total
United States
$385,302
85%
$426,321
85%
Singapore
63,556
14%
71,945
14%
Rest of world
5,034
1%
3,368
1%
Total
$453,892
100%
$501,634
100%
the determination of which country a particular sale is allocated to is based on the destination of the product shipment .
no other individual country accounted for more than 10 % of net revenue during these periods .
although a large percentage of the company ’ s products is shipped to asia and in particular china the company believes that a significant number of the systems designed by customers and incorporating the company ’ s semiconductor products are subsequently sold outside asia to europe middle east and africa or emea markets and north american markets .
long-lived assets which consists of property and equipment net leased right-of-use assets intangible assets net and goodwill by geographic area are as follows -in thousands : .
-1 amounts do not include leased right-of-use assets in the prior period due to the adoption of asc 842 under the modified retrospective method with a cumulative effect adjustment to accumulated deficit as of january 1 2019 .

Question: What was the average amount from Singapore in 2018 and 2019?
Answer: 67750.5
Fiscal Year 2019
(in millions of €)
Continuing operations
Discontinued operations
Continuing and discontinued operations
Cash flows from operating activities
8,482
(27)
8,456
Additions to intangible assets and property, plant and equipment
(2,610)
−
(2,610)
Free cash flow
5,872
(27)
5,845
free cash flow .
the free cash flow for the industrial businesses amounted to € 8000 millions resulting in a cash conversation rate of 0 .
89 .
beginning with fiscal 2020 siemens adopts ifrs 16 leases applying the modified retrospective approach as described in more detail in note 2 in b .
6 notes to consolidated financial statements .
as a result the shift of lease payments from cash flows from operating activities to cash flows from financing activities will have a positive effect on free cash flow .
with our ability to generate positive operating cash flows our total liquidity -defined as cash and cash equivalents plus current interest-bearing debt securities of € 13 .
7 billion our unused lines of credit and our credit ratings at year-end we believe that we have sufficient flexibility to fund our capital requirements .
also in our opinion our operating net working capital is sufficient for our present requirements .

Question: What was the Free cash flow for the Industrial Businesses?
Answer: €8,000 millions
Category
Destination
FY19
FY18
Tonnes
% of production
Tonnes
% of production
Redistribution for human consumption
950
0.3%
791
0.2%
Waste avoided
Animal feed
4,454
1.2%
4,895
1.3%
Total
5,404
1.5%
5,686
1.5%
Co/Anaerobic digestion
24,978
6.6%
32,202
8.3%
Food waste
Controlled combustion
1,650
0.4%
1,964
0.5%
Sewer
8,280
2.2%
6,746
1.7%
Total
34,908
9.2%
40,912
10.5%
minimising our environmental impact .
during fy19 we have undertaken energy audits across all our uk manufacturing sites as part of our energy savings opportunity scheme - ‘ esos ’ compliance programme which is a mandatory energy assessment scheme for uk organisations .
our progress on energy efficiency improvements remains good and we have delivered a further 4 .
9 % improvement in our primary energy per tonne of product against last year and 26 .
5 % over the last six years .

Question: What is the average redistribution for human consumption for FY18 and FY19?
Answer: 870.5
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Tax expense at U.S. statutory rate
$ 10,992
$  3,124
$  (3,877)
State income taxes, net of federal tax effect
1,416
(237)
(923)
Nondeductible expenses
1,720
1,186
(185)
Change in reserve for tax contingencies
(1,468)
(1,047)
(4,435)
Change in deferred tax asset valuation allowance
(10,007)
8,784
17,374
Foreign rate differential (1)
2,149
5,684
9,912
Tax credits
(4,767)
(2,656)
(3,459)
Impact of U.S. Tax Reform
—
(7,053)
—
Global Intangible Low-Tax Income
8,182
—
—
Stock Based Compensation
(448)
59
16
Non-controlling interest in equity arrangements
1,802
99
—
Other
1,469
(850)
235
Provision for income taxes
$  11,040
$  7,093
$  14,658
the reconciliation of income tax computed at the u .
s .
federal statutory tax rate to income tax expense is as follows : .
-1 in 2018 we recorded $ 3 .
5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the u .
s .
tax act .
after enactment certain foreign earnings are taxed at higher statutory rates than the u .
s .
which results in $ 2 .
1 million of incremental tax expense in 2019 .
in 2017 we provided for deferred taxes on all cumulative unremitted foreign earnings as the earnings were no longer considered permanently reinvested resulting in a charge of $ 9 .
5 million .

Question: What is the percentage change in nondeductible expenses in 2019 from 2018?
Answer: 45.03
Year Ended December 31, 2019
Acquisition Costs
Fulfillment Costs
(Dollars in millions)
Beginning of period balance
$322
187
Costs incurred
208
158
Amortization
(204)
(124)
End of period balance
$326
221
contract costs .
the following table provides changes in our contract acquisition costs and fulfillment costs : .
acquisition costs include commission fees paid to employees as a result of obtaining contracts .
fulfillment costs include third party and internal costs associated with the provision installation and activation of telecommunications services to customers including labor and materials consumed for these activities .
deferred acquisition and fulfillment costs are amortized based on the transfer of services on a straight-line basis over the average customer life of 30 months for consumer customers and 12 to 60 months for business customers and amortized fulfillment costs are included in cost of services and products and amortized acquisition costs are included in selling general and administrative expenses in our consolidated statements of operations .
the amount of these deferred costs that are anticipated to be amortized in the next twelve months are included in other current assets on our consolidated balance sheets .
the amount of deferred costs expected to be amortized beyond the next twelve months is included in other non-current assets on our consolidated balance sheets .
deferred acquisition and fulfillment costs are assessed for impairment on an annual basis .

Question: What is the percentage change for the end of period balance for Fulfillment Costs when comparing the beginning of period balance?
Answer: 18.18
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Current taxes
Current taxes
(761)
(775)
Uncertain tax positions
6
8
Change in estimate relating to prior periods
22
12
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences
(322)
(352)
Change in estimate relating to prior periods
(8)
8
Recognition and utilization of loss carryforwards
(106)
44
Effect of change in provincial corporate tax rate
27
–
Uncertain tax positions
9
60
Total income taxes
(1,133)
(995)
note 8 income taxes .
the following table shows the significant components of income taxes deducted from net earnings .

Question: What is the amount for change in estimate relating to prior periods for current taxes in 2019?
Answer: 22
Financial Year ended 31 March
Financial Year ended 31 March
Group
2019
2018
Gross debt (S$ million)
10,396
10,402
Net debt (1) (S$ million)
9,883
9,877
Net debt gearing ratio (2) (%)
24.9
24.9
Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times)
1.6
1.3
Interest cover (3) (number of times)
16.2
20.1
management discussion and analysis .
capital management and dividend policy .
notes : -1 net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances .
-2 net debt gearing ratio is defined as the ratio of net debt to net capitalisation .
net capitalisation is the aggregate of net debt shareholders ’ funds and non-controlling interests .
-3 interest cover refers to the ratio of ebitda and share of associates ’ pre-tax profits to net interest expense .
as at 31 march 2019 the group ’ s net debt was s $ 9 .
9 billion stable from a year ago .
as at 31 march 2019 the group ’ s net debt was s $ 9 .
9 billion stable from a year ago .
the group has one of the strongest credit ratings among telecommunication companies in the asia pacific region .
singtel is currently rated a1 by moody ’ s and a + by s & p global ratings .
the group continues to maintain a healthy capital structure .
the group has one of the strongest credit ratings among telecommunication companies in the asia pacific region .
singtel is currently rated a1 by moody ’ s and a + by s & p global ratings .
the group continues to maintain a healthy capital structure .
for the financial year ended 31 march 2019 the total ordinary dividend payout including the proposed final dividend was 17 .
5 cents per share or 101 % of the group ’ s underlying net profit and 88 % of the group ’ s free cash flow -after interest and tax payments .
for the financial year ended 31 march 2019 the total ordinary dividend payout including the proposed final dividend was 17 .
5 cents per share or 101 % of the group ’ s underlying net profit and 88 % of the group ’ s free cash flow -after interest and tax payments .
singtel is committed to delivering dividends that increase over time with growth in underlying earnings while maintaining an optimal capital structure and investment grade credit ratings .
barring unforeseen circumstances it expects to maintain its ordinary dividends at 17 .
5 cents per share for the next financial year ending 31 march 2020 .

Question: Which year did Singtel have a higher interest cover?
Answer: 2018
(In thousands)
December 31, 2019
December 31, 2018
Accounts receivable
$90,531
$99,385
Contract assets (1)
$2,812
$3,766
Unearned revenue
$11,963
$17,940
Non-current unearned revenue
$6,012
$5,296
revenue allocated to remaining performance obligations represents contract revenues that have not yet been recognized for contracts with a duration greater than one year .
as of december 31 2019 we did not have any significant performance obligations related to customer contracts that had an original expected duration of one year or more other than maintenance services which are satisfied over time .
as a practical expedient for certain contracts recognize revenue equal to the amounts we are entitled to invoice which correspond to the value of completed performance obligations to date .
the amount related to these performance obligations was $ 13 .
3 million as of december 31 2018 .
the amount related to these performance obligations was $ 13 .
6 million as of december 31 2019 and the company expects to recognize 64 % of such revenue over the next 12 months with the remainder thereafter .
the following table provides information about accounts receivables contract assets and unearned revenue from contracts with customers : .
-1 included in other receivables on the consolidated balance sheets .
of the outstanding unearned revenue balance as of december 31 2018 $ 12 .
7 million was recognized as revenue during the year ended december 31 2019 .

Question: What was the amount of Accounts Receivable in 2019?
Answer: $90,531
2019
2018
Notes
$'000
$'000
Goodwill
Opening and closing net book value
43,954
43,954
Other intangible assets
Opening net book value
2,051
1,582
Additions
1,079
864
Amortisation
6
(584)
(395)
Closing net book value
2,546
2,051
Total intangible assets
46,500
46,005
10 .
5 .
intangible assets .
impairment testing of goodwill .
goodwill has been allocated to the listed group -nsr .
management have determined that the listed group which is considered one operating segment -see note 4 is the appropriate cgu against which to allocate these intangible assets owing to the synergies arising from combining the portfolios of the group .
the recoverable amount of the listed group has been determined based on the fair value less costs of disposal method using the fair value quoted on an active market .
as at 1 july 2019 nsr had 773343956 stapled securities quoted on the australian securities exchange at $ 1 .
745 per security providing a market capitalisation of $ 1349 .
5m .
this amount is in excess of the carrying amount of the group ’ s net assets at 30 june 2019 which includes the contract for future issue of equity recognised as contributed equity within the statement of financial position at this date -see note 13 .
had the security price decreased by 2 .
5 % the market capitalisation would still have been in excess of the carrying amount .

Question: What would be the impact if security price decreased by 2.5%?
Answer: the market capitalisation would still have been in excess of the carrying amount.
December 31
December 31
2019
2018
Estimated Useful Lives
Land
$730
$585
Furniture and fixtures
476
430
5-10 years
Plant
9,667
8,613
20-40 years, or life of lea
Computer and software
1,317
1,295
3-5 years
Leasehold improvements
2,019
681
4-15 years, or life of lease
Machinery and equipment
16,864
13,528
5-15 years
Property and equipment, cost
31,073
25,132
Less accumulated depreciation
11,996
10,122
Property and equipment, net
$      19,077
$     15,010
note 8 .
property and equipment .
the following table details the components of property and equipment -amounts in thousands .
amounts payable for property and equipment included in accounts payable totaled $ 0 .
1 million at december 31 2019 and $ 0 .
2 million at december 31 2018 .
during 2019 we financed the purchase of $ 0 .
3 million of property with finance leases and equipment notes .
assets which had not yet been placed in service included in property and equipment totaled $ 1 .
5 million at december 31 2019 and $ 2 .
2 million at december 31 2018 .

Question: What are the respective values of land in 2018 and 2019?
Answer: $585 $730
As at 31.12.19
As at 28.02.20
Substantial shareholdings
Number of Ordinary shares
% of issued share capital
Number of Ordinary shares
% of issued share capital
The Capital Group Companies, Inc.
6,584,006
8.9%
6,598,428
8.9%
Sun Life Financial, Inc.
5,566,823
7.5%
5,481,561
7.4%
BlackRock, Inc.
4,624,204
6.3%
4,913,790
6.7%
Fiera Capital Corporation
4,764,251
6.5%
4,768,688
6.5%
APG Groep N.V.
4,068,000
5.5%
4,068,000
5.5%
The Vanguard Group, Inc.
2,569,081
3.5%
2,637,287
3.6%
substantial shareholdings .
the voting rights in the table below have been determined in accordance with the requirements of the uk listing authority ’ s disclosure and transparency rules dtr 5 and represent 3 % or more of the voting rights attached to issued shares in the company as at 28th february 2020 and 31st december 2019 .
there are no controlling founder shareholders .

Question: What are the companies under substantial shareholdings in the table?
Answer: The Capital Group Companies, Inc. Sun Life Financial, Inc. BlackRock, Inc. Fiera Capital Corporation APG Groep N.V. The Vanguard Group, Inc.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Current:
U.S.
$(391)
$(397)
$1,635
Non-U.S.
10,666
12,538
7,150
Total Current
10,275
12,141
8,785
Deferred:
U.S.
558
(330)
17,597
Non-U.S.
3,287
(240)
(577)
Total Deferred
3,845
(570)
17,020
Total provision for income taxes
$14,120
$11,571
$25,805
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
significant components of income tax provision / -benefit are as follows : .

Question: Which years does the table provide information for Significant components of income tax provision/(benefit)?
Answer: 2019 2018 2017
Total
2020
2021
2022
$
$
$
$
Consolidated LNG carriers (i)
49,652
11,979
22,382
15,291
Bahrain LNG Joint Venture (ii)
11,351
11,351
—
—
61,003
23,330
22,382
15,291
a vessels under construction and upgrades .
teekay lng ' s share of commitments to fund newbuilding and other construction contract costs as at december 31 2019 are as follows : .
-i in june 2019 teekay lng entered into an agreement with a contractor to supply equipment on certain of its lng carriers in 2021 and 2022 for an estimated installed cost of approximately $ 60 .
6 million .
as at december 31 2019 the estimated remaining cost of this installation is $ 49 .
7 million .
-ii teekay lng has a 30 % ownership interest in the bahrain lng joint venture which has an lng receiving and regasification terminal in bahrain .
the bahrain lng joint venture has secured undrawn debt financing of $ 34 million of which $ 10 million relates to teekay lng ' s proportionate share of the commitments included in the table above .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: What is the remaining cost of installation as at December 31, 2019?
Answer: $49.7 million
As of June 30
As of June 30
2019
2018
Fixed income
40%
40%
Equities
55%
55%
Other
5%
5%
Total
100%
100%
the defined benefit pension plan utilizes various investment securities .
generally investment securities are exposed to various risks such as interest rate risks credit risk and overall market volatility .
due to the level of risk associated with certain investment securities it is reasonably possible that changes in the values of investment securities will occur and that such changes could materially affect the amounts reported .
the following table presents the company ’ s target for the allocation of invested defined benefit pension plan assets at june 30 2019 and june 30 2018 : .

Question: What is the change in the allocation of equities from 2018 to 2019?
Answer: 0