FangyuLei/tatqa huggingface dataset:
2019
2018
TOTAL
PER SHARE
TOTAL
PER SHARE
Net earnings attributable to common shareholders
3,040
3.37
2,785
3.10
Severance, acquisition and other costs
83
0.10
100
0.11
Net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans
(101)
(0.11)
58
0.07
Net (gains) losses on investments
44
0.05
47
0.05
Early debt redemption costs
13
0.01
15
0.02
Impairment charges
74
0.08
146
0.16
Adjusted net earnings
3,153
3.50
3,151
3.51
adjusted net earnings and adjusted eps .
the terms adjusted net earnings and adjusted eps do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define adjusted net earnings as net earnings attributable to common shareholders before severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we define adjusted eps as adjusted net earnings per bce common share .
we use adjusted net earnings and adjusted eps and we believe that certain investors and analysts use these measures among other ones to assess the performance of our businesses without the effects of severance acquisition and other costs net mark-to-market losses -gains on derivatives used to economically hedge equity settled share-based compensation plans net losses -gains on investments early debt redemption costs and impairment charges net of tax and nci .
we exclude these items because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
the most comparable ifrs financial measures are net earnings attributable to common shareholders and eps .
the following table is a reconciliation of net earnings attributable to common shareholders and eps to adjusted net earnings on a consolidated basis and per bce common share -adjusted eps respectively .

Question: What is the Net earnings attributable to common shareholders in total for 2019?
Answer: 3,040
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Impairment, restructuring charges and other related closure costs
$(5)
$(21)
$(45)
in 2019 we recorded $ 5 million of impairment restructuring charges and other related closure costs mainly consisting of impairment of equipment and licenses dedicated exclusively to certain development projects that were cancelled while no alternative future use was identified internally .
in 2018 we recorded $ 21 million of impairment restructuring charges and other related closure costs consisting of : -i $ 19 million related to the set-top box restructuring plan and -ii $ 2 million of impairment of acquired technologies for which it was determined that they had no future alternative use .
in 2017 we recorded $ 45 million of impairment restructuring charges and other related closure costs primarily consisting of : -i $ 34 million of net restructuring charges related to the set-top box restructuring plan ; -ii $ 13 million of restructuring charges related to the restructuring plan in bouskoura morocco ; .
-iii $ 3 million charge relating to the update of the existing unused lease provision and -iv $ 5 million income for the reversal of provisions related to previously announced restructuring plans mainly the embedded processing solutions business restructuring plan for which accrued provisions were not fully used at completion of the plan .

Question: In 2019, what constituted Impairment, restructuring charges and other related closure costs?
Answer: mainly consisting of impairment of equipment and licenses dedicated exclusively to certain development projects that were cancelled, while no alternative future use was identified internally.
2019
2018
£m
£m
Present value of funded obligations
20.0
19.7
Fair value of plan assets
(22.2)
(21.0)
Effect of surplus cap
2.2
1.3
Net asset recognised in the Consolidated balance sheet
–
–
amounts recognised in the balance sheet are as follows : .
the surplus of £ 2 .
2m -2018 : £ 1 .
3m has not been recognised as an asset as it is not deemed to be recoverable by the group .

Question: In which year was the Effect of surplus cap larger?
Answer: 2019
As of December 31, 2019
Carrying Amount
Fair Amount
(in NT$ millions)
Time Deposits: Non-Trading Purpose
62,320
62,320
Short-term Loans: Non-Trading Purpose
12,015
12,015
Bonds: Non-Trading Purpose
38,781
39,572
Long-term Loans: Non-Trading Purpose
33,902
33,902
quantitative and qualitative disclosures about market risk .
market risk is the risk of loss related to adverse changes in market prices including interest rates and foreign exchange rates of financial instruments .
we are exposed to various types of market risks including changes in interest rates and foreign currency exchange rates in the normal course of business .
we use financial instruments including variable rate debt and swaps and foreign exchange spot transactions to manage risks associated with our interest rate and foreign currency exposures through a controlled program of risk management in accordance with established policies .
these policies are reviewed and approved by our board of directors and stockholders ’ meeting .
our treasury operations are subject to internal audit on a regular basis .
we do not hold or issue derivative financial instruments for speculatively purposes .
since export sales are primarily conducted in u .
s .
dollars we had u .
s .
dollar-denominated accounts receivable of us $ 626 million as of december 31 2019 .
as of the same date we also had japanese yen-denominated accounts receivable of ¥ 14266 million attributable to our japanese operations and renminbi-denominated accounts receivable of rmb ¥ 710 million attributable to our china operations .
we had u .
s .
dollar- japanese yen- and renminbi-denominated accounts payables of us $ 128 million ¥ 7193 million and rmb ¥ 262 million respectively as of december 31 2019 .
our primary market risk exposures relate to interest rate movements on borrowings and exchange rate movements on foreign currency denominated accounts receivable capital expenditures relating to equipment used in manufacturing processes -including lithography etching and chemical vapor deposition and purchased primarily from europe japan and the united states .
the following table provides information as of december 31 2019 on our market risk sensitive financial instruments .

Question: What were the Time Deposits: Non-Trading Purpose carrying amount?
Answer: 62,320
Consolidated
2019
2018
US$000
US$000
Deferred tax asset comprises temporary differences attributable to:
Amounts recognised in profit or loss:
Tax losses
2,068
688
Property, plant and equipment
(176)
58
Employee benefits
608
235
Employee entitlements
714
-
Intellectual property
79,260
79,011
Revenue received in advance
633
1,019
Provisions
1,054
328
Foreign currency translation
613
534
Tax credits
17
-
Deferred rent
82
163
84,873
82,036
Amounts recognised in equity:
Transaction costs on share issue
-
84
Deferred tax asset
84,873
82,120
Amount expected to be recovered within 12 months
26,588
26,995
Amount expected to be recovered after more than 12 months
58,285
55,125
Movements:
Opening balance
82,120
82,946
Credited/(charged) to profit or loss (note 5)
2,440
(933)
Additions through business combinations (note 28)
314
105
Translation differences
(1)
2
Closing balance
84,873
82,120
note 11 .
non-current assets - deferred tax assets .
critical accounting judgements estimates and assumptions .
deferred tax assets are recognised for deductible temporary differences only if the group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses .
calculation of future taxable amounts involve the use of assumptions and management judgments .
a deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable .
the assessment of future taxable amounts involves the use of assumptions and management judgments .
the group has fully recognised a deferred tax asset of $ 79 .
3m in relation to assets previously transferred to usa .
it is considered probable that there will be future taxable income in the usa to fully realise these temporary differences .

Question: What is the percentage increase in amount of intellectual property from 2018 to 2019?
Answer: 0.32
Accounts Receivable
Unbilled Receivable (current)
Unbilled Receivable (long-term)
Deferred Revenue (current)
Deferred Revenue (long-term)
Opening Balance as of March 31, 2018
$152,219
$9,900
$4,380
$241,113
$84,661
Increase/(decrease), net
9,351
5,366
2,836
(2,674)
14,596
Ending Balance as of March 31, 2019
$161,570
$15,266
$7,216
$238,439
$99,257
information about contract balances .
amounts collected in advance of services being provided are accounted for as deferred revenue .
nearly all of the company ' s deferred revenue balance is related to services revenue primarily customer support contracts .
in some arrangements the company allows customers to pay for term based software licenses and products over the term of the software license .
amounts recognized as revenue in excess of amounts billed are recorded as unbilled receivables .
unbilled receivables which are anticipated to be invoiced in the next twelve months are included in accounts receivable on the consolidated balance sheet .
long term unbilled receivables are included in other assets .
the opening and closing balances of the company ’ s accounts receivable unbilled receivables and deferred revenues are as follows : .
the increase in accounts receivable is primarily a result of an increase in subscription software transactions that are recognized as revenue at the time of sale but paid for over time .
the net increase in deferred revenue is primarily the result of an increase in deferred customer support revenue related to software and products revenue transactions and customer support renewals during fiscal 2019 .
the amount of revenue recognized in the period that was included in the opening deferred revenue balance was $ 238603 for the year ended march 31 2019 .
the vast majority of this revenue consists of customer support arrangements .
the amount of revenue recognized from performance obligations satisfied in prior periods was not material .
notes to consolidated financial statements — -continued -in thousands except per share data .

Question: What is the ending balance as of March 31, 2019 for Accounts Receivables?
Answer: $161,570
2019 €m
2018 €m
2017 €m
Adjusted EBITDA
14,139
14,737
14,149
Depreciation, amortisation and loss on disposal of fixed assets
(9,665)
(9,910)
(10,179)
Share of adjusted results in equity accounted associates and joint ventures1
(291)
389
164
Adjusted operating profit
4,183
5,216
4,134
Impairment losses
(3,119)
–
–
Restructuring costs
(486)
(156)
(415)
Amortisation of acquired customer based and brand intangible assets
(583)
(974)
(1,046)
Other (expense)/income
(262)
213
1,052
Operating (loss)/profit (IAS 18 basis)
(267)
4,299
3,725
Impact of adoption of IFRS 152
(684)
Operating loss (IFRS 15 basis)
(951)
the group ’ s measure of segment profit adjusted ebitda excludes depreciation amortisation impairment loss restructuring costs loss on disposal of fixed assets the group ’ s share of results in associates and joint ventures and other income and expense .
a reconciliation of adjusted ebitda to operating profit is shown below .
for a reconciliation of operating profit to profit for the financial year see the consolidated income statement on page 111 .
note : 1 share of adjusted results in equity accounted associates and joint ventures excludes amortisation of acquired customer bases and brand intangible assets restructuring costs and other costs of € 0 .
6 billion -2018 : € 0 .
4 billion 2017 : € 0 .
1 billion which are included in amortisation of acquired customer base and brand intangible assets restructuring costs and other income and expense respectively .
2 see note 31 “ ias 18 basis primary statements ” for further details .

Question: What is the change in average adjusted EBITDA between 2018 and 2019, and 2017 and 2018?
Answer: -5
December 31, 2019
December 31, 2018
Carrying Value
Fair Value
Carrying Value
Fair Value
(in thousands)
Assets
Cash and cash equivalents
$773,924
$773,924
$926,752
$926,752
Marketable securities
241,793
241,793
277,827
277,827
Derivative assets
528
528
79
79
Liabilities
Contingent consideration
39,705
39,705
70,543
70,543
Derivative liabilities
203
203
514
514
Convertible debt (1)
394,687
1,010,275
379,981
547,113
the carrying amounts and fair values of teradyne ’ s financial instruments at december 31 2019 and 2018 were as follows : .
-1 the carrying value represents the bifurcated debt component only while the fair value is based on quoted market prices for the convertible note which includes the equity conversion features .
the fair values of accounts receivable net and accounts payable approximate the carrying amount due to the short term nature of these instruments .

Question: What was the percentage change in the fair value of Marketable securities from 2018 to 2019?
Answer: -12.97
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
2016
2015
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Net property, plant and equipment(1)
$26,079
26,408
26,852
17,039
18,069
Goodwill(1)(2)
21,534
28,031
30,475
19,650
20,742
Total assets(3)(4)
64,742
70,256
75,611
47,017
47,604
Total long-term debt(3)(5)
34,694
36,061
37,726
19,993
20,225
Total stockholders’ equity
13,470
19,828
23,491
13,399
14,060
selected financial information from our consolidated balance sheets is as follows : .
-1 during 2016 as a result of our then pending sale of a portion of our colocation business and data centers we reclassified $ 1 .
1 billion in net property plant and equipment and $ 1 .
1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet .
see note 3 — sale of data centers and colocation business to our consolidated financial statements in item 8 of part ii of this report for additional information .
-2 during 2019 and 2018 we recorded non-cash non-tax-deductible goodwill impairment charges of $ 6 .
5 billion and $ 2 .
7 billion respectively .
-3 in 2015 we adopted both asu 2015-03 “ simplifying the presentation of debt issuance costs ” and asu 2015-17 “ balance sheet classification of deferred taxes ” by retrospectively applying the requirements of the asus to our previously issued consolidated financial statements .
-4 in 2019 we adopted asu 2016-02 “ leases -asc 842 ” by using the non-comparative transition option pursuant to asu 2018-11 .
therefore we have not restated comparative period financial information for the effects of asc 842 .
-5 total long-term debt includes current maturities of long-term debt and finance lease obligations of $ 305 million for the year ended december 31 2016 associated with assets held for sale .
for additional information on our total long-term debt see note 7 — long-term debt and credit facilities to our consolidated financial statements in item 8 of part ii of this report .
for total contractual obligations see “ management ’ s discussion and analysis of financial condition and results of operations — future contractual obligations ” in item 7 of part ii of this report .

Question: What is the average amount of goodwill for 2016 and 2017?
Answer: 25062.5
Fees Billed to NortonLifeLock
FY19
FY18
Audit fees(1)
$12,464,329
$11,370,525
Audit related fees(2)
1,142,383
753,689
Tax fees(3)
161,685
469,449
All other fees(4)
0
311,000
Total fees
$13,768,398
$12,904,663
principal accountant fees and services .
we regularly review the services and fees from our independent registered public accounting firm kpmg .
these services and fees are also reviewed with the audit committee annually .
in accordance with standard policy kpmg periodically rotates the individuals who are responsible for our audit .
our audit committee has determined that the providing of certain non-audit services as described below is compatible with maintaining the independence of kpmg .
in addition to performing the audit of our consolidated financial statements kpmg provided various other services during fiscal years 2019 and 2018 .
our audit committee has determined that kpmg ’ s provisioning of these services which are described below does not impair kpmg ’ s independence from nortonlifelock .
the aggregate fees billed for fiscal years 2019 and 2018 for each of the following categories of services are as follows : .
the categories in the above table have the definitions assigned under item 9 of schedule 14a promulgated under the exchange act and these categories include in particular the following components : .
-1 ‘ ‘ audit fees ’ ’ include fees for audit services principally related to the year-end examination and the quarterly reviews of our consolidated financial statements consultation on matters that arise during a review or audit review of sec filings audit services performed in connection with our acquisitions and divestitures and statutory audit fees .
-2 ‘ ‘ audit related fees ’ ’ include fees which are for assurance and related services other than those included in audit fees .
-3 ‘ ‘ tax fees ’ ’ include fees for tax compliance and advice .
-4 ‘ ‘ all other fees ’ ’ include fees for all other non-audit services principally for services in relation to certain information technology audits .
an accounting firm other than kpmg performs supplemental internal audit services for nortonlifelock .
another accounting firm provides the majority of nortonlifelock ’ s outside tax services .

Question: What fiscal years are in the table?
Answer: FY19 FY18
Unreleased Restricted Stock Units (in thousands)
Weighted average grant date fair value per share
Unvested restricted stock at January 31, 2018
5,670.7
$82.94
Granted
2,250.7
144.37
Vested
(2,982.0)
76.30
Canceled/Forfeited
(681.9)
94.70
Performance Adjustment (1)
29.9
101.74
Unvested restricted stock at January 31, 2019
4,287.4
$120.07
restricted stock units : .
a summary of restricted stock activity for the fiscal year ended january 31 2019 is as follows : .
-1 based on autodesk ' s financial results and relative total stockholder return for the fiscal 2018 performance period .
the performance stock units were attained at rates ranging from 90 .
0 % to 117 .
6 % of the target award .
for the restricted stock granted during fiscal years ended january 31 2019 2018 and 2017 the weighted average grant date fair values were $ 144 .
37 $ 106 .
55 and $ 65 .
95 respectively .
the fair values of the shares vested during fiscal years ended january 31 2019 2018 and 2017 were $ 425 .
4 million $ 399 .
7 million and $ 232 .
2 million respectively .
during the fiscal year ended january 31 2019 autodesk granted 2 .
1 million restricted stock units .
restricted stock units vest over periods ranging from immediately upon grant to a pre-determined date that is typically within three years from the date of grant .
restricted stock units are not considered outstanding stock at the time of grant as the holders of these units are not entitled to any of the rights of a stockholder including voting rights .
the fair value of the restricted stock units is expensed ratably over the vesting period .
autodesk recorded stock-based compensation expense related to restricted stock units of $ 189 .
3 million $ 202 .
1 million and $ 173 .
0 million during fiscal years ended january 31 2019 2018 and 2017 respectively .
as of january 31 2019 total compensation cost not yet recognized of $ 364 .
5 million related to non-vested awards is expected to be recognized over a weighted average period of 1 .
76 years .
at january 31 2019 the number of restricted stock units granted but unvested was 3 .
9 million .
during the fiscal year ended january 31 2019 autodesk granted 0 .
2 million performance stock units for which the ultimate number of shares earned is determined based on the achievement of performance criteria at the end of the stated service and performance period .
the performance criteria for the performance stock units are based on annualized recurring revenue - " arr " and free cash flow per share goals adopted by the compensation and human resources committee as well as total stockholder return compared against companies in the s & p computer software select index or the s & p north american technology software index - " relative tsr " .
these performance stock units vest over a three-year period and have the following vesting schedule : .

Question: How many restricted stock units did Autodesk grant in the fiscal year ended 31 January, 2019?
Answer: 2.1 million
($ in millions)
At December 31, 2018:
Investment in Sales-Type and Direct Financing Leases
Commercial Financing Receivables
Client Loan and Installment Payment Receivables/ (Loans)
Total
Financing receivables, gross
$6,846
$11,889
$13,614
$32,348
Unearned income
(526)
(37)
(632)
(1,195)
Recorded investment
$6,320
$11,852
$12,981
$31,153
Allowance for credit losses
(99)
(13)
(179)
(292)
Unguaranteed residual value
589
—
—
589
Guaranteed residual value
85
—
—
85
Total financing receivables, net
$6,895
$11,838
$12,802
$31,536
Current portion
$2,834
$11,838
$ 7,716
$22,388
Noncurrent portion
$4,061
$    —
$ 5,086
$ 9,148
the company utilizes certain of its financing receivables as collateral for nonrecourse borrowings .
financing receivables pledged as collateral for borrowings were $ 1062 million and $ 710 million at december 31 2019 and 2018 respectively .
these borrowings are included in note p “ borrowings .
” .
the company did not have any financing receivables held for sale as of december 31 2019 and 2018 .

Question: What amount of Financing receivables pledged as collateral for borrowings in December 2018 and 2019?
Answer: Financing receivables pledged as collateral for borrowings were $1,062 million and $710 million at December 31, 2019 and 2018, respectively.
As of
December 31, 2019
December 31, 2018
Deferred rent liability
$—
$506.7
Unearned revenue
525.9
504.6
Other miscellaneous liabilities
411.1
253.8
Other non-current liabilities
$937.0
$1,265.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
10 .
other non-current liabilities .
other non-current liabilities consisted of the following : .
the reduction in deferred rent liability is a result of the company ’ s adoption of the new lease accounting standard .

Question: Why was there a reduction in the company's deferred rent liability?
Answer: the Company’s adoption of the new lease accounting standard.