FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
United States
$70,702
$56,839
$60,723
China
159,637
98,906
148,431
Germany
57,657
58,711
57,051
Thailand
82,413
68,217
48,016
Other
94,254
57,218
70,945
Total revenue
$464,663
339,891
385,166
operating segments .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
revenue by geographic country based on ship-to destinations which in certain instances may be the location of a contract manufacturer rather than the company ’ s end customer was as follows -in thousands : .

Question: Who evaluates the Company's financial information for the purpose of resource allocation and performance assessment?
Answer: The Company’s CODM chief operating decision maker (“CODM”)
€ million
2017/2018
2018/2019
Sales
2,680
2,901
Expenses
−2,563
−2,736
Current earnings from discontinued operations before taxes
117
165
Income taxes on gains/losses on the current result
−29
−43
Current earnings from discontinued operations after taxes
88
122
Gains/losses from the remeasurement or disposal of discontinued operations before taxes
0
0
Gains/losses from the remeasurement or disposal of discontinued operations after taxes
0
0
Profit or loss for the period from discontinued operations after taxes
88
122
profit or loss for the period after taxes .
the current result of metro china was reclassified in the consolidated income statement under the item ‘ profit or loss for the period from discontinued operations after taxes ’ taking into account necessary consolidation measures .
to increase the economic meaningfulness of the earnings statement of the continuing sector its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal .
the previous year ’ s figures of the income statement were adjusted accordingly .
profit or loss for the period from discontinued operations after taxes is attributable to the shareholders of metro ag in the amount of € 118 million -2017 / 18 : € 87 million .
noncontrolling interests account for € 5 million of earnings -2017 / 18 : € 1 million .
in connection with the divestment process expenses in the low 2-digit million euros range have been incurred to date .
as a result profit or loss for the period from discontinued operations after taxes is made up as follows for metro china : .

Question: What was done to increase the economic meaningfulness of the earnings statement of the continuing sector?
Answer: its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal.
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
Weighted average grant-date fair value
$11.89
$13.85
$11.53
Expected term (in years)
4.4
4.7
4.7
Expected volatility
24.3%
26.6%
29.7%
Risk-free interest rate
2.4%
2.6%
1.9%
Dividend yield
2.2%
2.0%
2.5%
stock options .
stock options are granted with exercise prices equal to the fair market value of leidos ' common stock on the date of grant and for terms not greater than ten years .
stock options have a term of seven years and a vesting period of four years except for stock options granted to the company ' s outside directors which have a vesting period of the earlier of one year from grant date or the next annual meeting of stockholders following grant date .
the fair value of the company ' s stock option awards is estimated on the date of grant using the black-scholes- merton option-pricing model .
the fair value of the company ' s stock option awards to employees are expensed on a straight-line basis over the vesting period of four years except for stock options granted to the company ' s outside directors which is recognized over the vesting period of one year or less .
during fiscal 2017 the company ceased the usage of peer group volatility as an input into its blended approach to measure expected volatility and increased the reliance on historical volatility .
the revised blended approach includes the company ' s weighted average historical and implied volatilities .
the company continued the use of this approach during fiscal 2018 and fiscal 2019 .
the risk-free rate is derived using the yield curve of a zero-coupon u .
s .
treasury bond with a maturity equal to the expected term of the stock option on the grant date .
during fiscal 2017 and fiscal 2018 leidos utilized the simplified method for the expected term which represented an appropriate period of time that the options granted were expected to remain outstanding between the weighted-average vesting period and end of the respective contractual term .
upon re-examining the company ' s exercise history the methodology used to calculate the expected term changed in fiscal 2019 .
based on actual historical settlement data the midpoint scenario is utilized with a one-year grant date filter assumption for outstanding options .
the company uses historical data to estimate forfeitures and was derived in the same manner as in the prior years presented .
the weighted average grant-date fair value and assumptions used to determine fair value of stock options granted for the periods presented were as follows : .

Question: What was the average Expected volatility in 2018 and 2017?
Answer: 28.15
Number of RSUs Outstanding (in thousands)
Weighted- Average Grant Date Fair Value Per Share
Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2016
3,554
$18.01
$73,261
Granted
3,005
30.20
Released
(1,680)
19.54
Canceled/Forfeited
(598)
20.91
Outstanding at December 31, 2017
4,281
$25.51
$207,197
Granted
1,746
67.64
Released
(1,971)
30.50
Canceled/Forfeited
(495)
34.99
Outstanding at December 31, 2018
3,561
$42.09
$293,523
Granted
2,069
122.35
Released
(1,906)
50.99
Canceled/Forfeited
(475)
60.38
Outstanding at December 31, 2019
3,249
$85.39
$548,145
restricted stock units .
the 2013 plan provides for the issuance of rsus to employees directors and consultants .
rsus issued under the 2013 plan generally vest over four years .
a summary of activity of rsus under the 2013 plan at december 31 2019 and changes during the periods then ended is presented in the following table : .
as of december 31 2019 and 2018 there was a total of $ 198 .
3 million and $ 107 .
9 million of unrecognized share-based compensation expense net of estimated forfeitures related to rsus which will be recognized on a straight-line basis over the remaining weighted-average vesting periods of approximately 2 .
3 years and 2 .
4 years respectively .

Question: As of December 31 2019 and 2018, what are the respective values of unrecognized share-based compensation expense, net of estimated forfeitures, related to RSUs?
Answer: $198.3 million $107.9 million
2019
2018
2018
A$ Million
A$ Million
Variance %
Operating revenue
231.3
230.8
0.2%
EBITDA1
53.0
59.3
(10.6%)
NPAT
21.5
28.9
(25.6%)
NPATA1
31.2
38.0
(17.9%)
Basic earnings per share (EPS) (cents)
10.9
14.8
(26.4%)
Basic EPSa1 (cents)
15.8
19.4
(18.6%)
review of operations .
the group ’ s operating performance for the fiscal year compared to last year is as follows : .
1 .
the directors believe the information additional to ifrs measures included in the report is relevant and useful in measuring the financial performance of the group .
these include : ebitda npata and epsa .
these measures have been defined in the chairperson and chief executive officer ’ s joint report on page 2 .
in 2019 the business continued to deliver strong results after the record 2018 year .
revenues and ebitda were in line with guidance .
further details on the group ’ s results are outlined in the chairperson and chief executive officer ’ s joint report on page 2 .
on 1 june 2019 hansen acquired the sigma systems business -sigma and one month of these results are included in the fy19 result .
also included in the results are the transaction and other restructuring costs related to the acquisition which we have identified as separately disclosed items in our results .
this acquisition has also resulted in the re-balancing of the group ’ s market portfolio which post the acquisition of enoro in fy18 was initially weighted towards the utilities sector .
with sigma ’ s revenues concentrated in the communications sector the group ’ s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries regions and clients .
the group has generated operating cash flows of $ 39 .
7 million which has been used to retire external debt and fund dividends of $ 12 .
6 million during the financial year .
with the introduction of a higher level of debt in june 2019 to fund the sigma acquisition the group has for the first time used the strength of the group ’ s balance sheet to fund 100 % of an acquisition .
with the group ’ s strong cash generation hansen is well placed to service and retire the debt over the coming years .

Question: What was the average basic EPSa for both FYs?
Answer: 17.6
As of December 31,
As of December 31,
2019
2018
(in thousands)
(in thousands)
Prepaid income taxes
$—
$5,429
Other prepaid expenses and other current assets
288
1,151
$288
$6,580
note 4 - prepaid expenses and other current assets & patents and intangible assets .
prepaid expenses and other current assets .
the components of prepaid expenses and other current assets are as presented below : .
during 2019 tax refunds from the internal revenue service of $ 5 .
0 million were received for the prepayment made during 2018 .

Question: What is the value of the prepaid income taxes as a percentage of the total prepaid expenses and other current assets in 2018?
Answer: 82.51
December 31,
December 31,
2019
2018
Prepaid expenses
$37.1
$43.9
Contract assets
19.5
14.8
Other current assets
8.2
8.6
Prepaid expenses and other current assets
$64.8
$67.3
prepaid expenses and other current assets .
prepaid expenses and other current assets consist of the following -in millions : .
contract assets .
a contract asset represents our expectation of receiving consideration in exchange for products or services that we have transferred to our client .
contract assets and liabilities or deferred revenues are determined and presented on a net basis at the contract level since the rights and obligations in a contract with a client are interdependent .
in contrast a receivable is our right to consideration that is unconditional except for the passage of time required before payment of that consideration is due .
the difference in timing of revenue recognition billings and cash collections results in billed accounts receivable unbilled receivables contract assets and deferred revenues from client advances and deposits .
we account for receivables in accordance with asc topic 310 receivables - “ asc 310 ” and assess both contract assets and receivables for impairment in accordance with asc 310 .
there were no impairment charges related to contract assets for the years ended december 31 2019 and 2018 .
our short-term contract assets are included in prepaid expenses and other current assets in our consolidated balance sheets .
our long-term contract assets are included in other non-current assets in our consolidated balance sheets .
refer to note 11 — other non-current assets .

Question: What were the prepaid expenses in 2018?
Answer: 43.9
2019
2018
Tax benefit computed at the statutory rate
$(427,244)
$(631,497)
State taxes
6,525
6,874
Book expenses not deductible for tax purposes
2,980
2,882
Rate Change
45,656
–
Other
2,517
(27,286)
(369,566)
(649,027)
Change in valuation allowance for deferred tax assets
269,203
658,650
Income tax (benefit) expense
$(100,363)
$9,623
note l – income taxes .
on december 22 2017 the u .
s .
government enacted comprehensive tax legislation commonly referred to as the tax cuts and jobs act -the “ tax act ” .
the tax act makes broad and complex changes to the u .
s .
tax code including but not limited to the following that impact the company : -1 reducing the u .
s .
federal corporate income tax rate from 35 percent to 21 percent ; -2 eliminating the corporate alternative minimum tax ; -3 creating a new limitation on deductible interest expense ; -4 limiting the deductibility of certain executive compensation ; and -5 limiting certain other deductions .
the company follows asc 740-10 “ income taxes ” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns .
under this method deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse .
a reconciliation of tax expense computed at the statutory federal tax rate on loss from operations before income taxes to the actual income tax -benefit / expense is as follows : .

Question: What is the change in state taxes from 2018 to 2019?
Answer: -349
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings attributable to common shareholders – basic
3,040
2,785
Dividends declared per common share (in dollars)
3.17
3.02
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding – basic
900.8
898.6
Assumed exercise of stock options (1)
0.6
0.3
Weighted average number of common shares outstanding – diluted (in millions)
901.4
898.9
note 9 earnings per share .
the following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders .
-1 the calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options .
it excludes options for which the exercise price is higher than the average market value of a bce common share .
the number of excluded options was 61170 in 2019 and 12252594 in 2018 .

Question: What does the calculation of the assumed exercise of stock options exclude?
Answer: options for which the exercise price is higher than the average market value of a BCE common share
Payments Due By Period
Payments Due By Period
Payments Due By Period
Payments Due By Period
(Dollars in Millions)
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Capital Leases
$1.7
$0.6
$0.9
$0.2
$—
Operating Leases
34.2
7.8
10.5
7.5
8.4
Debt (1)
295.5
15.7
28.8
247.7
3.3
Estimated Interest on Debt (2)
46.8
11.7
20.7
14.2
0.2
Deferred Compensation
8.5
1.2
3.2
1.6
2.5
Total
$386.7
$37.0
$64.1
$271.2
$14.4
contractual obligations .
the following table summarizes contractual obligations and commitments as of april 27 2019 : .
-1 assumes the outstanding borrowings under the revolving credit facility will be repaid upon maturity of the credit agreement in september 2023 .
-2 amounts represent estimated contractual interest payments on outstanding debt .
interest rates in effect as of april 27 2019 are used for floating-rate debt .
we enter into agreements with suppliers to assist us in meeting our customers ' production needs .
these agreements vary as to duration and quantity commitments .
historically most have been short-term agreements which do not provide for minimum purchases or are requirements-based contracts .

Question: What was the capital leases due in 1 year and 1-3 years respectively?
Answer: $0.6 $0.9
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Total company debt
$62,899
$45,812
Total Global Financing segment debt
$24,727
$31,227
Debt to support external clients
21,487
27,536
Debt to support internal clients
3,239
3,690
Non-Global Financing debt
38,173
14,585
debt .
our funding requirements are continually monitored and we execute our strategies to manage the overall asset and liability profile .
additionally we maintain sufficient flexibility to access global funding sources as needed .
total debt of $ 62899 million increased $ 17087 million from december 31 2018 driven by issuances of $ 32415 million ; partially offset by debt maturities of $ 12673 million and a decrease in commercial paper of $ 2691 million .
non-global financing debt of $ 38173 million increased $ 23587 million from prior year-end levels primarily driven by issuances to fund the red hat acquisition .
global financing debt of $ 24727 million decreased $ 6500 million from december 31 2018 primarily due to the wind down of oem it commercial financing operations .
global financing provides financing predominantly for ibm ’ s external client assets as well as for assets under contract by other ibm units .
these assets primarily for gts generate long-term stable revenue streams similar to the global financing asset portfolio .
based on their attributes these gts assets are leveraged with the balance of the global financing asset base .
the debt used to fund global financing assets is composed of intercompany loans and external debt .
total debt changes generally correspond with the level of client and commercial financing receivables the level of cash and cash equivalents the change in intercompany and external payables and the change in intercompany investment from ibm .
the terms of the intercompany loans are set by the company to substantially match the term currency and interest rate variability underlying the financing receivable and are based on arm ’ s-length pricing .
the global financing debt-to-equity ratio remained at 9 to 1 at december 31 2019 .
as previously stated we measure global financing as a stand-alone entity and accordingly interest expense relating to debt supporting global financing ’ s external client and internal business is included in the “ global financing results of operations ” and in note d “ segments .
” in the consolidated income statement the external debt-related interest expense supporting global financing ’ s internal financing to ibm is reclassified from cost of financing to interest expense .

Question: What caused the decrease in the total debt?
Answer: driven by issuances of $32,415 million; partially offset by debt maturities of $12,673 million and a decrease in commercial paper of $2,691 million.
FINANCIAL PERFORMANCE SUMMARY
2019  $’000
2018  $’000 RESTATED
CHANGE
Current assets
75,460
91,457
(18%)
Non-current assets
150,607
147,234
2%
Total assets
226,067
238,691
(5%)
Current liabilities
34,555
43,336
(20%)
Non-current liabilities
34,348
31,418
9%
Total liabilities
68,903
74,754
(8%)
Net assets
157,164
163,937
(4%)
Equity
157,164
163,937
(4%)
statement of financial position .
net assets have decreased to $ 157164000 at 30 june 2019 from $ 163937000 at 30 june 2018 .
current assets have decreased from 30 june 2018 by 18 % to $ 75460000 .
this is driven by a reduction in cash assets a result of continued investment in technology and further investment in imoney .
the current component of the trail commission asset is $ 25626000 which increased by 16 % since 30 june 2018 .
non-current assets have increased from 30 june 2018 by 2 % to $ 150607000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and home loans goodwill impairment .
the non-current component of the trail commission asset is $ 88452000 which increased by 9 % since 30 june 2018 mainly due to sales volume and partner mix .
current liabilities decreased from 30 june 2018 to 30 june 2019 by 20 % to $ 34555000 primarily due to payments to suppliers in addition to trade related payable balances post 30 june 2018 .
non-current liabilities have increased by 9 % ending on $ 34348000 .
this relates to an increase in lease liabilities and deferred tax liabilities .

Question: What is the percentage change in the net assets from 2018 to 2019?
Answer: -4.13
($ in million)
($ in million)
($ in million)
($ in million)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Total consolidated research, development and engineering
$5,989
$5,379
11.3%
Non-operating adjustment
Acquisition-related charges
(53)
-
NM
Operating (non-GAAP) research, development and engineering
$5,936
$5,379
10.4%
research development and engineering expense .
nm — not meaningful .
research development and engineering -rd & e expense was 7 .
8 percent of revenue in 2019 and 6 .
8 percent of revenue in 2018 .
rd & e expense increased 11 .
3 percent in 2019 versus 2018 primarily driven by : • higher spending -11 points including investment in the z15 and red hat spending in the second half of 2019 -8 points ; and • higher acquisition-related charges associated with the red hat transaction -1 point ; partially offset by • the effects of currency -1 point .
operating -non-gaap expense increased 10 .
4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the red hat transaction .

Question: What was the average Acquisition-related charges?
Answer: -26.5
Number of Shares
Weighted Average Exercise Price per Share
Outstanding at March 31, 2016
913,508
$33.00
Exercised
(437,906)
34.34
Forfeited or expired
(42,485)
34.26
Outstanding at March 31, 2017
433,117
31.51
Exercised
(131,666)
31.75
Forfeited or expired
(17,111)
34.73
Outstanding at March 31, 2018
284,340
31.21
Assumed upon acquisition
141,751
25.86
Exercised
(140,118)
27.67
Forfeited or expired
(4,091)
39.62
Outstanding at March 31, 2019
281,882
$30.16
stock option and stock appreciation right -sar activity under the company ' s stock incentive plans in the three years ended march 31 2019 is set forth below : .
the total intrinsic value of options and sars exercised during the years ended march 31 2019 2018 and 2017 was $ 8 .
3 million $ 7 .
4 million and $ 9 .
6 million respectively .
this intrinsic value represents the difference between the fair market value of the company ' s common stock on the date of exercise and the exercise price of each equity award .
the aggregate intrinsic value of options and sars outstanding at march 31 2019 was $ 14 .
9 million .
the aggregate intrinsic value of options and sars exercisable at march 31 2019 was $ 14 .
8 million .
the aggregate intrinsic values were calculated based on the closing price of the company ' s common stock of $ 82 .
96 per share on march 29 2019 .
as of march 31 2019 and march 31 2018 the number of option and sar shares exercisable was 278591 and 224022 respectively and the weighted average exercise price per share was $ 30 .
03 and $ 29 .
96 respectively .
there were no stock options granted in the years ended march 31 2019 2018 and 2017 .

Question: What was the number of option and SAR shares exercisable in 2019?
Answer: 278,591