FangyuLei/tatqa huggingface dataset:
Three months ended December 31,
Three months ended December 31,
2019 vs. 2018
2019
2018
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 37,369
$ 26,706
39.9 %
Cost of merchant solutions
203,900
131,413
55.2 %
Total cost of revenues
$ 241,269
$ 158,119
52.6 %
Percentage of revenues:
Cost of subscription solutions
7.4 %
7.8 %
Cost of merchant solutions
40.4 %
38.2 %
47.8 %
46.0 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 10 .
7 million or 39 .
9 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was due to an increase in the costs necessary to support a greater number of merchants using our platform resulting in an increase in : infrastructure and hosting costs employee-related costs credit card fees for processing merchant billings amortization of technology related to enhancing our platform payments to third-party partners for the registration of domain names and payments to third-party theme developers .
as a percentage of revenues cost of subscription solutions decreased from 7 .
8 % in the three months ended december 31 2018 to 7 .
4 % in the three months ended december 31 2019 due to subscription solutions representing a smaller percentage of our total revenues .
cost of merchant solutions .
cost of merchant solutions increased $ 72 .
5 million or 55 .
2 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher payment processing and interchange fees resulting from an increase in gmv facilitated through shopify payments .
the increase was also due to an increase in amortization related to acquired intangibles from the acquisition of 6rs employee-related costs associated with 6rs product costs associated with expanding our product offerings credit card fees for processing merchant billings infrastructure and hosting costs materials and third-party manufacturing costs associated with 6rs and cost of pos hardware units .
cost of merchant solutions as a percentage of revenues increased from 38 .
2 % in the three months ended december 31 2018 to 40 .
4 % in the three months ended december 31 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .

Question: Between 2018 and 2019 year end, which year had a higher total cost of revenues?
Answer: 2019
2019
2018
2017
€m
€m
€m
Net foreign exchange losses/(gains)1
1
(65)
133
Depreciation of property, plant and equipment (note 11):
Owned assets
5,795
5,963
6,253
Leased assets
59
47
12
Amortisation of intangible assets (note 10)
3,941
4,399
4,821
Impairment of goodwill in subsidiaries, associates and joint arrangements (note 4)
3,525
–
–
Staff costs (note 23)
5,267
5,295
5,519
Amounts related to inventory included in cost of sales
5,886
6,045
6,464
Operating lease rentals payable
3,826
3,788
3,976
Loss on disposal of property, plant and equipment and intangible assets
33
36
22
Own costs capitalised attributable to the construction or acquisition of property, plant and equipment
(844)
(829)
(800)
Net gain on formation of VodafoneZiggo (note 26)2
–
–
(1,275)
3 .
operating -loss / profit .
detailed below are the key amounts recognised in arriving at our operating -loss / profit .
notes : 1 the year ended 31 march 2019 included € nil -2018 : € 80 million credit 2017 : € 127 million charge reported in other income and expense in the consolidated income statement .
2 reported in other income and expense in the consolidated income statement .

Question: What is the average leased assets for 2018 and 2019?
Answer: 53
20181
20192
World
3.6
2.9
Germany
1.5
0.6
Western Europe (excl.Germany)
1.9
1.3
Russia
2.3
1.1
Eastern Europe (excl.Russia)
4.1
3.6
Asia
5.6
4.9
development of gross domestic product in important world regions and germany .
year-on-year change in % .
real gdp growth corrected for purchasing power .
source : oxford economics .
1 the previous year ’ s figures may slightly deviate from the annual report 2017 / 18 since retrospective corrections are being made by the data provider .
2 outlook .

Question: What was the change in the year-on-year percentage change in GDP for Russia from 2018 to 2019?
Answer: -1.2
Year-ended 31 March 2019
Year-ended 31 March 2018
Number
WASP
Number
WASP
Restricted share units
000’s
£ pence
000’s
£ pence
Outstanding at the start of the year
14,840
316.09
15,350
215.92
Awarded
8,749
478.44
6,337
453.14
Forfeited
(1,421)
426.11
(1,421)
284.15
Released
(6,822)
309.77
(5,426)
218.49
Outstanding at the end of the year
15,346
401.27
14,840
316.09
restricted share units .
the following table illustrates the number and wasp on date of award and movements in restricted share units - “ rsus ” and cash-based awards granted under the 2015 ltip : .
rsus and cash-based awards have a vesting period between two to five years with no award vesting within the first 12 months of the grant .

Question: What was the percentage change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018?
Answer: 3.41
Years Ended December 31,
Years Ended December 31,
2019
2018
Deferred tax assets
Stock based compensation
$1,757
$1,337
Net operating loss and tax credit carryforwards
86,879
38,622
Interest expense limitation
7,620
—
Pension obligation
13,473
3,302
Excess and obsolete inventory
3,217
2,161
Deferred revenue
3,305
6,903
Employee bonuses and commissions
2,537
1,874
Depreciation and amortization
29,015
29,525
Operating lease liabilities
23,451
—
Other
9,685
9,961
Deferred tax assets
180,939
93,685
Less: Valuation allowance
(76,206)
(30,924)
Net deferred tax assets
104,733
62,761
Deferred tax liabilities
Depreciation and amortization
41,549
17,723
Unremitted earnings
4,740
3,529
Operating lease right-of-use assets
22,774
—
Other
2,966
1,267
Deferred tax liabilities
72,029
22,519
Net deferred tax assets
$32,704
$40,242
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
deferred tax assets and liabilities are recognized for the future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to be reversed .
significant deferred tax assets and liabilities consist of the following : .
of the $ 32 .
7 million and $ 40 .
2 million net deferred tax asset at december 31 2019 and 2018 respectively $ 42 .
7 million and $ 47 .
1 million is reflected as a net non-current deferred tax asset and $ 10 .
0 million and $ 7 .
0 million is reflected as a long-term liability at december 31 2019 and 2018 respectively .
as of december 31 2019 the company has recorded a valuation allowance on $ 16 .
0 million of its u .
s .
domestic deferred tax assets largely attributable to acquired federal capital loss carryforwards for which the company does not have sufficient income in the character to realize that attribute and state carryforward attributes that are expected to expire before sufficient income can be realized in those jurisdictions .
the remaining valuation allowance on deferred tax assets approximates $ 60 .
2 million and is associated primarily with operations in austria germany hong kong and switzerland .
as of december 31 2019 there is not sufficient positive evidence to conclude that such deferred tax assets presently reduced by a valuation allowance will be recognized .
the december 31 2019 valuation allowance balance reflects an increase of $ 45 .
3 million during the year .
the change in the valuation allowance is primarily due to increases from acquired artesyn positions and current year activity partially offset by decreases due to foreign exchange movements .

Question: How much was reflected as a long-term liability in 2018?
Answer: $7.0 million
£m
2018/19
2017/18
Change
Senior secured notes interest
31.7
32.2
0.5
Bank debt interest
5.1
7.2
2.1
36.8
39.4
2.6
Amortisation of debt issuance costs
3.7
5.0
1.3
Net regular interest5
40.5
44.4
3.9
Fair value movements on interest rate financial instruments
–
(0.4)
(0.4)
Write-off of financing costs and early redemption fees
11.3
4.0
(7.3)
Discount unwind
3.0
(0.4)
(3.4)
Other finance income
(7.6)
–
7.6
Other interest cost
–
0.8
0.8
Net finance cost
47.2
48.4
1.2
net finance cost was £ 47 .
2m for the year ; a decrease of £ 1 .
2m on 2017 / 18 .
net regular interest in the year was £ 40 .
5m a decrease of £ 3 .
9m compared to the prior year .
consistent with recent years the largest component of finance costs in the year was interest due to holders of the group ’ s senior secured notes which was £ 31 .
7m .
the interest on the senior secured notes was £ 0 .
5m lower compared to the prior year following the re-financing of the june 2021 £ 325m fixed rate notes at a coupon of 6 .
5 % to the october 2023 £ 300m fixed rate notes to the slightly lower coupon of 6 .
25 % .
bank debt interest of £ 5 .
1m was £ 2 .
1m lower in the year due to lower levels of average debt and a lower margin on the revolving credit facility following the refinancing completed in may 2018 .
amortisation of debt issuance costs was £ 3 .
7m £ 1 .
3m lower than the prior year due to lower transaction costs associated with the issue of the £ 300m 6 .
25 % fixed rate notes compared with the retired £ 325m 6 .
5 % fixed rate notes .
write-off of financing costs and early redemption fees of £ 11 .
3m include a £ 5 .
7m fee related to the write-off of transaction costs associated with the senior secured fixed rate notes due march 2021 which were repaid during the year and a £ 5 .
6m redemption fee associated with the early call of the march 2021 bond .
in the prior year a £ 0 .
4m discount unwind credit relating to long-term property provisions held by the group due to an increase in gilt yields was reflected in reported net finance cost .
in 2018 / 19 a discount unwind charge of £ 3 .
0m was included in the net finance cost of £ 47 .
2m .
other interest income of £ 7 .
6m in the year relates to monies received from the group ’ s associate hovis holdings limited - ' hovis ' and reflects the reversal of a previous impairment .

Question: What was the Net finance cost in 2018/19?
Answer: £47.2m
October 31,
October 31,
October 31,
2019
2019
2018
(In thousands)
Workers’ compensation claims
$9,687
$9,020
Accrued wages
19,525
14,142
Accrued rebates
13,529
7,828
Accrued vacation 
10,592
8,554
Accrued property taxes 
11,331
9,453
Accrued payroll taxes
8,290
9,034
Other accrued expenses 
9,986
11,922
Total accrued expenses
$82,940
$69,953
5 .
accrued expenses .
accrued expenses consisted of the following : .

Question: What is the change in Total accrued expenses between fiscal years 2019 and 2018?
Answer: 12987
€ million
30/9/2018
30/9/2019
Germany
71
81
Netherlands
584
671
United Kingdom
209
237
Belgium
50
52
Other countries
26
25
940
1,066
the plan assets of metro are distributed between the following countries : .
the above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of ias 19 .
the basis for the measurement is the legal and economic circumstances prevailing in each country .

Question: What are the countries in the table of which the plan assets of METRO are distributed in?
Answer: Germany Netherlands United Kingdom Belgium Other countries
Years Ended December 31,    
Years Ended December 31,    
Years Ended December 31,    
All figures in USD '000, except TCE rate per day 
2018
2017
Variance 
Voyage Revenue  
289,016
297,141
(2.7%)
Less Voyage expenses  
(165,012)
(142,465)
15.8%
Net Voyage Revenue  
124,004
154,676
(19.8%)
Vessel Calendar Days (1)  
9,747
10,892
(10.5%)
Less off-hire days  
277
867
(68.1%)
Total TCE days  
9,470
10,025
(5.5%)
TCE Rate per day (2) 
$13,095
$15,428
(15.1%)
Total Days for vessel operating expenses  
9,747
10,892
(10.5%)
reconciliation of net voyage revenues to voyage revenues : .
-1 vessel calendar days is the total number of days the vessels were in our fleet .
-2 time charter equivalent - " tce " rate results from net voyage revenue divided by total tce days .

Question: What are the respective net voyage revenue in 2017 and 2018?
Answer: 154,676 124,004
Year Ended December 31,   
Year Ended December 31,   
Year Ended December 31,   
2019
2018
2017
Current:                         
Federal   
$ 18,682
$ 22,606
$ 53,998
State     
5,711
6,182
6,595
Foreign     
7,323
7,018
6,185
31,716
35,806
66,778
Deferred:                         
Federal     
(863 )    
(3,127 )    
1,590
State     
(326 )    
(674 )    
35
Foreign     
(212 )    
(464 )    
(51 ) 
(1,401 )    
(4,265 )    
1,574
Total  
$ 30,315
$ 31,541
$ 68,352
the components of our income tax provision for the years ended december 31 2019 2018 and 2017 are as follows -in thousands : .
as a result of a loss in a foreign location we have a net operating loss carry-forward - “ nol ” of approximately $ 0 .
3 million available to offset future income .
all $ 0 .
3 million of the nol expires in 2025 .
we have established a valuation allowance for this nol because the ability to utilize it is not more likely than not .
we have tax credit carry-forwards of approximately $ 5 .
1 million available to offset future state tax .
these tax credit carry-forwards expire in 2020 to 2029 .
these credits represent a deferred tax asset of $ 4 .
0 million after consideration of the federal benefit of state tax deductions .
a valuation allowance of $ 1 .
8 million has been established for these credits because the ability to use them is not more likely than not .
at december 31 2019 we had approximately $ 58 .
2 million of undistributed earnings and profits .
the undistributed earnings and profits are considered previously taxed income and would not be subject to u .
s .
income taxes upon repatriation of those earnings in the form of dividends .
the undistributed earnings and profits are considered to be permanently reinvested accordingly no provision for local withholdings taxes have been provided however upon repatriation of those earnings in the form of dividends we could be subject to additional local withholding taxes .

Question: What is the change in tax payable between 2017 and 2018?
Answer: 36811
Fiscal Years
Fiscal Years
Year-Over-Year Change
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%
interest expense and interest income and other expense net .
the table below sets forth the changes in interest expense and interest income and other expense net for the fiscal year ended december 29 2019 as compared to fiscal year ended december 30 2018 -in thousands except percentage data : .
the $ 242000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018 .
the $ 112000 increase in interest income and other expenses was attributable to increase in interest income from money market account with heritage bank .

Question: What is the average interest expense in 2018 and 2019?
Answer: 229
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
(In thousands)
2019
Change increase (decrease))
2018
Change increase (decrease))
2017
Foreign exchange gains (losses)
$(4,330)
$(9,175)
$4,845
$1,776
$3,069
OpenText share in net income (loss) of equity investees (note 8)
13,668
7,703
5,965
13
5,952
Income from long-term other receivable
—
(1,327)
1,327
(5,099)
6,426
Gain on shares held in Guidance (1)
—
(841)
841
841
—
Gain from contractual settlement (2)
—
(5,000)
5,000
5,000
—
Other miscellaneous income (expense)
818
823
(5)
(301)
296
Total other income (expense), net
$10,156
$(7,817)
$17,973
$2,230
$15,743
other income -expense net .
other income -expense net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains -losses .
the income -expense from foreign exchange is dependent upon the change in foreign currency exchange rates vis- à vis the functional currency of the legal entity .
-1 represents the release to income from other comprehensive income relating to the mark to market on shares we held in guidance prior to our acquisition in the first quarter of fiscal 2018 .
-2 represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of fiscal 2018 .

Question: What is the percentage change of Total other income (expense), net for fiscal year 2018 to 2019?
Answer: -43.49
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,
2017
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2018
(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
$(2,892)
179
(260)
(81)
(2,973)
Prior service benefit (cost)
54
(8)
—
(8)
46
Deferred income tax benefit (expense)(1)
1,107
(418)
65
(353)
754
Total pension plans
(1,731)
(247)
(195)
(442)
(2,173)
Post-retirement benefit plans:
Net actuarial (loss) gain
(250)
—
257
257
7
Prior service (cost) benefit
(107)
20
—
20
(87)
Deferred income tax benefit (expense)(2)
122
(37)
(63)
(100)
22
Total post-retirement benefit plans
(235)
(17)
194
177
(58)
Total accumulated other comprehensive loss
$(1,966)
(264)
(1)
(265)
(2,231)
the following table presents cumulative items not recognized as a component of net periodic benefits expense as of december 31 2017 items recognized as a component of net periodic benefits expense in 2018 additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of december 31 2017 .
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 : .
-1 amounts currently recognized in net periodic benefits expense include $ 375 million of benefit arising from the adoption of asu 2018-02 .
see note 1 — background and summary of significant accounting policies for further detail .
-2 amounts currently recognized in net periodic benefits expense include $ 32 million arising from the adoption of asu 2018-02 .
see note 1 — background and summary of significant accounting policies for further detail .

Question: In which year is the prior service benefit (cost) for pension plans larger?
Answer: 2017
December 31, 2019
Gross Cost
Accumulated Amortization
Net Cost
Technologies & licenses
699
(578)
121
Purchased & internally developed software
486
(427)
59
Technologies in progress
119
—
119
Other intangible assets
70
(70)
—
Total
1,374
(1,075)
299
December 31, 2018
Gross Cost
Accumulated Amortization
Net Cost
Technologies & licenses
705
(592)
113
Purchased & internally developed software
459
(404)
55
Technologies in progress
44
—
44
Other intangible assets
69
(69)
—
Total
1,277
(1,065)
212
as described in note 7 the acquisition of norstel resulted in the recognition of technology in process for $ 86 million in the line “ technologies in progress ” .
the line “ technologies in progress ” in the table above also includes internally developed software under construction and software not ready for use .
the amortization expense in 2019 2018 and 2017 was $ 69 million $ 64 million and $ 58 million respectively .

Question: How much was the amortization expense in 2019?
Answer: $69 million
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
Prepayments for media contents
15,731
13,652
Loans to investees and investees’ shareholders (Note (a))
937
3,864
Prepayments for capital investments in investees
587
619
Running royalty fees for online games (Note (b))
564
99
Others
5,623
3,297
23,442
21,531
Included in current assets:
Running royalty fees for online games (Note (b))
10,888
5,230
Prepayments and prepaid expenses
8,353
7,532
Interest receivables
2,774
1,697
Lease deposits and other deposits
1,107
693
Dividend and other investment-related receivables
1,034
338
Refundable value-added tax
629
915
Loans to investees and investees’ shareholders (Note (a))
447
225
Others
2,608
1,863
27,840
18,493
51,282
40,024
prepayments deposits and other assets .
note : -a as at 31 december 2019 the balances of loans to investees and investees ’ shareholders are mainly repayable within a period of one to five years -included in non-current assets or within one year -included in current assets and are interest-bearing at rates of not higher than 12 .
0 % per annum -31 december 2018 : not higher than 12 .
0 % per annum .
-b running royalty fees for online games comprised prepaid royalty fees unamortised running royalty fees and deferred online service fees .
as at 31 december 2019 the carrying amounts of deposits and other assets -excludes prepayments and refundable value-added tax approximated their fair values .
deposits and other assets were neither past due nor impaired .

Question: How much did the interest receivables between 2018 year end and 2019 year end change by?
Answer: 1077
Year Ended December 31
Year Ended December 31
2019
2018
Cash flow from operating activities of continuing operations:
Loss from continuing operations
$ (13,735)
$ (8,101)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
1,930
773
Stock and share-based compensation
1,360
886
Settlement with Sellers of Golden Ridge
( 849)
-
Provision for bad debts
472
-
Other
13
(14)
Changes in operating assets and liabilities:
Accounts receivable
(1,102)
331
Inventories
332
(138)
Accounts payable and accrued expenses
(296)
935
Commodities payable
(1,340)
176
Other
(235)
(89)
Net cash used in operating activities of continuing operations
$(13,450)
$(5,241)
liquidity going concern and capital resources .
see note 1 of our notes to consolidated financial statements for a discussion of liquidity .
cash used in operating activities of continuing operations is presented below -in thousands .
we used $ 13 .
5 million in operating cash during 2019 compared to $ 5 .
2 million of operating cash in 2018 .
we also funded $ 4 .
4 million of capital expenditures in 2019 compared to $ 3 .
3 million in the prior year .
these capital expenditures relate primarily to our capacity expansion and debottlenecking at golden ridge leasehold improvements at our riverside facility and our specialty ingredients ’ equipment in our dillon plant .
offsetting these uses of cash was $ 19 .
4 million of proceeds from issuances of common stock and a prefunded warrant as well as $ 2 .
2 million of proceeds from option and warrant exercises .
as of december 31 2019 our cash and cash equivalents balance was $ 8 .
4 million -see note 1 compared to $ 7 .
0 million and $ 0 .
2 million of restricted cash as of december 31 2018 .
as of december 31 2019 management believes the company has sufficient capital reserves and borrowing capacity to fund the operations of the business ; however we may seek external sources of funding for investment initiatives and / or general operations if we determine that is the best course of action .

Question: What is the percentage change in adjustment in depreciation and amortization in 2018 and 2019?
Answer: 149.68