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

Question: How is the maximum exposure to credit risk represented?
Answer: represented by the carrying amounts reported in the statements of financial position
Pro Forma
Year Ended December 31,
Year Ended December 31,
2019
2018
Revenue
$527,550
$451,013
Net income attributable to common stockholders
51,075
13,264
Net income attributable to common stockholders per share - basic
$1.05
$0.27
Net income attributable to common stockholders per share - diluted
$1.02
$0.26
unaudited pro forma information - openeye .
the following unaudited pro forma data is presented as if openeye were included in our historical consolidated statements of operations beginning january 1 2018 .
these pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on january 1 2018 nor do they represent the results that may occur in the future .
this pro forma financial information includes our historical financial statements and those of our openeye business combination with the following adjustments : -i we adjusted the pro forma amounts for income taxes -ii we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning january 1 2018 and -iii we adjusted for transaction fees incurred and reclassified them to january 1 2018 .
the pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis as follows -in thousands except per share data : .

Question: What was the Net income attributable to common stockholders per share - basic in 2019?
Answer: $1.05
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Service cost
$405
$448
$443
Interest cost
254
196
194
Recognized actuarial (gains)
(86)
(58)
(43)
Net periodic benefit cost
573
586
594
Unrealized net actuarial (gains), net of tax
(2,324)
(2,256)
(1,574)
Total amount recognized in net periodic benefit cost and accumulated other comprehensive income (loss)
$(1,751)
$(1,670)
$(980)
the company evaluates these assumptions on a periodic basis taking into consideration current market conditions and historical market data .
the discount rate is used to calculate expected future cash flows at a present value on the measurement date which is december 31 .
this rate represents the market rate for high-quality fixed income investments .
a lower discount rate would increase the present value of benefit obligations .
other assumptions include demographic factors such as retirement mortality and turnover .
the following table provides information about the net periodic benefit cost and other accumulated comprehensive income for the pension plans -in thousands : .
in march 2017 the fasb issued asu 2017-07 compensation – retirement benefits -topic 715 – improving the presentation of net periodic pension cost and net periodic postretirement benefit cost - “ asu 2017-07 ” .
these amendments require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period .
the other components of net periodic benefit cost are required to be presented in the income statement separately from the service cost component outside of a subtotal of income from operations .
if a separate line item is not used the line items used in the income statement to present other components of net benefit cost must be disclosed .
these amendments are effective for annual periods beginning after december 15 2017 including interim periods within those annual periods .
these amendments were applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively on and after the effective date for the capitalization of the service cost component of net periodic pension cost and net periodic postretirement benefit in assets .
the amendments allow a practical expedient that permits an employer to use the amounts disclosed in its pension and other postretirement benefit plan note for the prior comparative periods as the estimation basis for applying the retrospective presentation requirements .

Question: In which years is the information about the net periodic benefit cost and other accumulated comprehensive income for the Pension Plans provided?
Answer: 2019 2018 2017
2019
2018
Deferred tax assets (liabilities):
NOL carryover
$5,910
$3,370
R&D carryover
173
173
Other
236
239
Depreciation
42
61
6,361
3,843
Less valuation allowance
(6,361)
(3,843)
Net deferred tax asset
$-
$-
deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences .
temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases .
deferred tax assets are reduced by a valuation allowance when in the opinion of management it is more likely than not that some portion or all of the deferred tax assets will not be realized .
deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment .
at december 31 2019 the company had net operating loss carry-forwards of approximately $ 21 .
6 million that may be offset against future taxable income indefinitely .
no tax benefit has been reported in the 2019 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount .
net deferred tax assets consist of the following components as of december 31 2019 and 2018 : .
due to the change in ownership provisions of the tax reform act of 1986 net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations .
should a change in ownership occur net operating loss carry-forwards may be limited as to use in future years .

Question: What is the percentage of R&D carryover in the total deferred tax assets in 2019?
Answer: 2.72
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 % Change from 2018
2018 % Change from 2017
Total cost of revenue
$ 1,058,097
$ 1,025,419
$ 864,909
3.2%
18.6%
Gross profit
$ 713,580
$ 724,543
$ 632,799
(1.5%)
14.5%
Gross margin %
40.3%
41.4%
42.3%
gross profit .
year ended december 31 2019 compared with the year ended december 31 2018 .
gross profit and margin decreased during the year ended december 31 2019 compared to prior year primarily due to an increase in hosting migration costs higher amortization of software development recognition of previously deferred costs and the sale of onecontent business on april 2 2018 which carried a higher gross margin compared with our other businesses .
these were partially offset with an increase in organic sales for veradigm and our acute solutions in 2019 .
year ended december 31 2018 compared with the year ended december 31 2017 .
gross profit increased during the year ended december 31 2018 compared with the year ended december 31 2017 primarily due to acquisitions .
from a revenue mix perspective gross profit associated with our recurring revenue streams which include the delivery of recurring subscription-based software sales support and maintenance and recurring client services improved as we continued to expand our customer base for these services particularly those related to outsourcing and revenue cycle management .
gross profit associated with our non-recurring software delivery support and maintenance revenue stream decreased primarily due to fewer perpetual software license sales of our acute and population health management solutions .
gross profit associated with our non-recurring client services revenue stream which includes non-recurring project-based client services decreased primarily driven by higher internal personnel costs including those related to incremental resources from recent acquisitions .
gross margin decreased primarily due to lower sales of higher margin perpetual software licenses and higher amortization of software development and acquisition-related assets driven by additional amortization expense associated with intangible assets acquired as part of recent acquisitions .

Question: What is the change in the gross margin % from 2018 to 2019?
Answer: -1.1
Type of Payment
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($)
Termination Due to Death or Total Disability ($)
Change In Control Only ($)
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation)
-
-
-
-
Value of Accelerated Vesting of Stock Option Awards
-
-
-
314,100
Value of Accelerated Vesting of Restricted Stock Unit Awards
-
-
-
-
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards
-
209,800
-
209,800
Medical and Other Benefits
-
-
-
-
Total
-
209,800
-
523,900
thomas clark .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-2 represents accelerated vesting of 8340 unvested performance restricted stock units .
pursuant to mr .
clark ’ s performance restricted stock unit agreement -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” or if mr .
clark ' s employment is terminated due to death or total disability all non-vested units shall accelerate and be vested as of the date of termination .

Question: What are the Thomas Clark's accelerated vesting of stock options and unvested performance restricted stock units respectively?
Answer: 33,711 8,340
Twelve months ended December 31,
Twelve months ended December 31,
Twelve months ended December 31,
Twelve months ended December 31,
($ millions except earnings per share)
2019
2018
% Change
Sales
$3,941.5
$3,495.5
12.8 %
Net Earnings
$74.6
$101.3
(26.4)%
Basic Earnings per Share
$0.60
$0.81
(25.9)%
Adjusted Operating Earnings(i)
$145.4
$215.6
(32.6)%
Adjusted Earnings per Share(i)
$0.68
$1.22
(44.3)%
1 .
the business maple leaf foods inc .
- “ maple leaf foods ” or the " company " is a producer of food products under leading brands including maple leaf ® maple leaf prime ® schneiders ® mina ® greenfield natural meat co .
® swift ® lightlife ® and field roast grain meat co .
™ the company ' s portfolio includes prepared meats ready-to-cook and ready-to-serve meals valued-added fresh pork and poultry and plant protein products .
the address of the company ' s registered office is 6985 financial dr .
mississauga ontario l5n 0a1 canada .
the company employs approximately 13000 people and does business primarily in canada the u .
s .
and asia .
the company ' s shares trade on the toronto stock exchange -mfi .
1 .
the business maple leaf foods inc .
- “ maple leaf foods ” or the " company " is a producer of food products under leading brands including maple leaf ® maple leaf prime ® schneiders ® mina ® greenfield natural meat co .
® swift ® lightlife ® and field roast grain meat co .
™ the company ' s portfolio includes prepared meats ready-to-cook and ready-to-serve meals valued-added fresh pork and poultry and plant protein products .
the address of the company ' s registered office is 6985 financial dr .
mississauga ontario l5n 0a1 canada .
the company employs approximately 13000 people and does business primarily in canada the u .
s .
and asia .
the company ' s shares trade on the toronto stock exchange -mfi .
sales for 2019 were $ 3941 .
5 million compared to $ 3495 .
5 million last year an increase of 12 .
8 % .
excluding acquisitions sales increased 5 .
2 % driven by favourable pricing mix and volume in meat protein and accelerated growth in plant protein of 23 .
6 % .
net earnings for 2019 were $ 74 .
6 million - $ 0 .
60 per basic share compared to $ 101 .
3 million - $ 0 .
81 per basic share last year .
strong commercial performance and favourable resolution of income tax audits were more than offset by strategic investments in plant protein to drive top line growth and heightened volatility in hog prices .
net earnings were negatively impacted by $ 12 .
1 million due to non-cash fair value changes in biological assets and derivative contracts which are excluded in the calculation of adjusted operating earnings below .
adjusted operating earnings for 2019 were $ 145 .
4 million compared to $ 215 .
6 million last year and adjusted earnings per share for 2019 were $ 0 .
68 compared to $ 1 .
22 last year due to similar factors as noted above .
for further discussion on key metrics and a discussion of results by operating segment refer to the section titled operating review starting on page 3 of this document .

Question: How much are the expenses in 2019?
Answer: 3866.9
Years Ended December 31,
Years Ended December 31,
2019
2018
Service cost—benefits earning during the period
$-
$-
Interest cost on projected benefit obligation
5.3
5.3
Expected return on assets
(6.7)
(7.5)
Actuarial (gain) loss
7.9
6.7
Foreign currency gain (loss)
-
0.1
Net pension (benefit) cost
$ 6.5
$ 4.6
periodic benefit costs the aggregate net pension cost recognized in the consolidated statements of operations were costs of $ 6 .
5 million and $ 4 .
6 million for the years ended december 31 2019 and 2018 respectively .
the following table presents the components of net periodic benefit cost are as follows -in millions : .
of the amounts presented above income of $ 1 .
4 million has been included in cost of revenue and loss of $ 7 .
9 million included in other comprehensive income for the year ended december 31 2019 and income of $ 2 .
1 million has been included in cost of revenue and loss of $ 6 .
7 million included in other comprehensive income for the year ended december 31 2018 .

Question: What is the average actuarial (gain) loss for 2018 and 2019?
Answer: 7.3
Fair value
Estimated Useful Life
(in years)
Current assets
$356
N/A
Fixed assets
68
N/A
Core/developed technology
21,000
3
Deferred tax liability, net
(1,854)
N/A
Other liabilities
(671)
N/A
Goodwill
85,869
Indefinite
$104,768
proofpoint inc .
notes to consolidated financial statements -continued -dollars and share amounts in thousands except per share amounts .
per the terms of the share purchase agreement unvested stock options and unvested restricted stock units held by meta networks employees were canceled and exchanged for the company ’ s unvested stock options and unvested restricted stock units respectively .
the fair value of $ 184 of these unvested awards was attributed to pre-combination services and was included in consideration transferred .
the fair value of $ 12918 was allocated to post-combination services .
the unvested awards are subject to the recipient ’ s continued service with the company and $ 12918 will be recognized ratably as stock-based compensation expense over the required remaining service period .
also as part of the share purchase agreement the unvested restricted shares of certain employees of meta networks were exchanged into the right to receive $ 7827 of deferred cash consideration and 72 shares of the company ’ s common stock that were deferred with the fair value of $ 8599 .
the deferred cash consideration was presented as restricted cash on the company ’ s consolidated balance sheet as of december 31 2019 .
the deferred cash consideration of $ 7596 and the deferred stock $ 8338 -see note 11 “ equity award plans ” were allocated to post-combination expense and were not included in the purchase price .
the deferred cash consideration and deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period .
the cost to recreate method was used to value the acquired developed technology asset .
management applied judgment in estimating the fair value of this intangible asset which involved the use of significant assumptions such as the cost and time to build the acquired technology developer ’ s profit and rate of return .
the following table summarizes the fair values of tangible assets acquired liabilities assumed intangible assets and goodwill : .

Question: What method was used to value the acquired developed technology asset? 
Answer: Cost to Recreate Method
July 27, 2019
July 28, 2018
Available-for-sale debt investments
$21,660
$37,009
Marketable equity securities
3
605
Total investments
21,663
37,614
Non-marketable equity securities included in other assets (1)
1,113
978
Equity method investments included in other assets
87
118
Total
$22,863
$38,710
9 .
available-for-sale debt investments and equity investments .
the following table summarizes our available-for-sale debt investments and equity investments -in millions : .
-1 we held equity interests in certain private equity funds of $ 0 .
6 billion as of july 27 2019 which are accounted for under the nav practical expedient following the adoption of asu 2016-01 financial instruments starting in the first quarter of fiscal 2019 .

Question: Which years does the table provide information for the company's available-for-sale debt investments and equity investments?
Answer: 2019 2018
Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Balance of unrecognized tax benefits as at January 1
40,556
31,061
19,492
Increases for positions related to the current year
5,829
9,297
2,631
Changes for positions taken in prior years
19,119
981
3,475
Decreases related to statute of limitations
(2,546)
(783)
(1,562)
Increase due to acquisition of TIL
—
—
8,528
Decrease due to deconsolidation of Altera
—
—
(1,503)
Balance of unrecognized tax benefits as at December 31
62,958
40,556
31,061
the following is a roll-forward of the company ’ s uncertain tax positions recorded in other long-term liabilities from january 1 2017 to december 31 2019 : .
the majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended december 31 2019 .
the company recognizes interest and penalties related to uncertain tax positions in income tax expense .
the interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above and are increases of approximately $ 13 .
2 million $ 9 .
2 million and $ 6 .
4 million in 2019 2018 and 2017 respectively .

Question: What is the increase/ (decrease) in Decreases related to statute of limitations from December 31, 2019 to December 31, 2018?
Answer: 1763
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Capitalized costs to obtain a contract
$  609
$  717
Deferred costs to fulfill a contract
Deferred setup costs
1,939
2,085
Other deferred fulfillment costs
1,820
2,173
Total deferred costs (1)
$4,368
$4,975
-1 of the total deferred costs $ 1896 million was current and $ 2472 million was noncurrent at december 31 2019 and $ 2300 million was current and $ 2676 million was noncurrent at december 31 2018 .
the amount of total deferred costs amortized during the year ended december 31 2019 was $ 3836 million and there were no material impairment losses incurred .
refer to note a “ significant accounting policies ” for additional information on deferred costs to fulfill a contract and capitalized costs of obtaining a contract .

Question: What is the total deferred costs amortized during 2019?
Answer: $3,836 million