FangyuLei/tatqa huggingface dataset:
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 was the change in contract assets between 2018 and 2019?
Answer: 4.7
Purchase consideration per share
Aggregate
No. of shares
Highest
Lowest
consideration
Month of purchase in 2019
purchased
price paid
price paid
paid
HKD
HKD
HKD
August
362,200
327.00
312.40
116,330,916
September
2,294,500
351.00
323.60
776,104,729
October
830,000
327.80
317.40
268,272,462
Total:
3,486,700
1,160,708,107
during the year ended 31 december 2019 the company repurchased 3486700 shares on the stock exchange for an aggregate consideration of approximately hkd1 .
16 billion before expenses .
the repurchased shares were subsequently cancelled .
the repurchase was effected by the board for the enhancement of shareholder value in the long term .
details of the shares repurchased are as follows : .
save as disclosed above and in note 32 to the consolidated financial statements neither the company nor any of its subsidiaries has purchased sold or redeemed any of the company ’ s shares during the year ended 31 december 2019 .

Question: How much did the Company pay for the repurchased shares? 
Answer: HKD1.16 billion
Years Ended December31,
Years Ended December31,
Years Ended December31,
2019
2018
2017
Domestic (U.S., state and local)
$38,672
$6,971
$9,662
Foreign
47,251
49,946
71,645
$85,923
$56,917
$81,307
note 20 .
income taxes .
the company ’ s income before income taxes consisted of the following -in thousands : .

Question: In which year was income before income taxes the largest?
Answer: 2019
USDm
2019
2018
2017
Financial income
Interest income from cash and cash equivalents, including restricted cash ¹⁾
2.5
2.7
1.6
Exchange rate adjustments, including gain from forward exchange rate contracts
0.3
0.6
2.7
Total
2.8
3.3
4.3
Financial expenses
Interest expenses on mortgage and bank debt ¹⁾
39.3
35.7
33.3
Exchange rate adjustments, including loss from forward exchange rate contracts
0.2
0.1
3.2
Commitment fee
1.9
2.6
2.4
Other financial expenses
0.5
0.9
1.7
Total
41.9
39.3
40.6
Total financial items
-39.1
-36.0
-36.3
note 9 – financial items .
¹ ⁾ interest for financial assets and liabilities not at fair value through profit and loss .

Question: What was the change in total financial expenses in 2019 from 2018?
Answer: 2.6
Years ended December 31,
Years ended December 31,
Years ended December 31,
Years ended December 31,
2019
2018
$ Difference 
% Difference
Products and licensing revenues
$44,491,041
$21,949,689
$22,541,352
102.7%
Technology development revenues
26,024,674
20,967,556
5,057,118
24.1%
Total revenues
$70,515,715
$42,917,245
$27,598,470
64.3%
year ended december 31 2019 compared to year ended december 31 2018 .
revenues .
our products and licensing segment included revenues from sales of test and measurement systems primarily representing sales of our optical backscatter reflectometer odisi and optical vector analyzer platforms optical components and sub-assemblies and sales of our hyperion and terahertz sensing platforms .
our products and licensing segment revenues increased $ 22 .
5 million to $ 44 .
5 million for the year ended december 31 2019 compared to $ 21 .
9 million for the year ended december 31 2018 .
the increase resulted primarily from $ 10 .
8 million of revenues realized from the legacy business of moi and $ 10 .
5 million of revenues realized from the legacy business of gp during the year ended december 31 2019 .
continued growth in sales of our fiber-optic sensing products including our odisi products directed toward the expanding use of composite materials and the need for improved means of testing their structural integrity and our communications test instruments also contributed to this increase .
our technology development segment revenues increased $ 5 .
1 million to $ 26 .
0 million for the year ended december 31 2019 compared to $ 21 .
0 million for the year ended december 31 2018 .
revenues within this segment increased due to additional contract awards including higher value phase 2 sbir contracts .
the increase continues a growth trend experienced over the past two years largely driven by successes in phase 2 sbir awards .
the increase was realized primarily in our intelligent systems advanced materials optical systems and terahertz research groups .
as phase 2 sbir contracts generally have a performance period of a year or more we currently expect technology development segment revenues to remain at a similar level for the near term .

Question: What led to revenues within Technology Development segment to increase from 2018 to 2019?
Answer: due to additional contract awards, including higher value Phase 2 SBIR contracts.
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Unrecognized tax benefit, beginning balance
$25,224
$18,296
$17,978
Additions based on tax positions related to the current year
3,679
1,677
694
Additions based on tax positions from prior years
—
5,332
—
Reductions for tax positions of prior years
(5)
(7)
—
Reductions due to lapse of the applicable statute of limitations
(98)
(74)
(376)
Unrecognized tax benefit, ending balance
$28,800
$25,224
$18,296
Interest and penalties recognized as a component of Provision (benefit) for income taxes
$59
$71
$67
Interest and penalties accrued at period end
212
230
218
unrecognized tax benefits .
we recognize the benefits of tax return positions if we determine that the positions are “ more-likely-than-not ” to be sustained by the taxing authority .
interest and penalties accrued on unrecognized tax benefits are recorded as tax expense in the period incurred .
the following table reflects changes in the unrecognized tax benefits -in thousands : .
of the unrecognized tax benefits at december 28 2019 $ 13 .
4 million would impact the effective tax rate if recognized .
the amount of income taxes we pay is subject to ongoing audits by federal state and foreign tax authorities which might result in proposed assessments .
our estimate for the potential outcome for any uncertain tax issue is judgmental in nature .
however we believe we have adequately provided for any reasonably foreseeable outcome related to those matters .
our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved or when statutes of limitation on potential assessments expire .
as of december 28 2019 changes to our uncertain tax positions in the next 12 months that are reasonably possible are not expected to have a significant impact on our financial position or results of operations .
at december 28 2019 our tax years 2016 through 2019 2015 through 2019 and 2014 through 2019 remain open for examination in the federal state and foreign jurisdictions respectively .
however to the extent allowed by law the taxing authorities may have the right to examine prior periods where net operating losses and credits were generated and carried forward and make adjustments up to the net operating loss and credit carryforward amounts .

Question: What is the average Additions based on tax positions related to the current year from 2017-2019?
Answer: 2016.67
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
U.S.
$176.4
$138.9
$180.6
Foreign
(50.0)
(65.9)
(73.8)
Incomefromcontinuingoperationsbeforeincometaxes
$126.4
$73.0
$106.8
benefit for income taxes .
our benefit for income taxes includes u .
s .
federal state and foreign income taxes .
the domestic and foreign components of our income from continuing operations before income taxes were as follows : .

Question: What is the average U.S. income from continuing operations before income taxes for 2018 and 2019?
Answer: 157.65
June 30, 2019
June 30, 2019
June 30, 2018
($ in millions)
Carrying Value
Fair Value
Carrying Value
Fair Value
Long-term debt
$550.6
$560.6
$545.7
$558.3
Company-owned life insurance
$17.9
$17.9
$16.4
$16.4
the carrying amounts of other financial instruments not listed in the table below approximate fair value due to the short-term nature of these items .
the carrying amounts and estimated fair values of the company ’ s financial instruments not recorded at fair value in the financial statements were as follows : .
the fair values of long-term debt as of june 30 2019 and june 30 2018 were determined by using current interest rates for debt with terms and maturities similar to the company ’ s existing debt arrangements and accordingly would be classified as level 2 inputs in the fair value hierarchy .
the carrying amount of company-owned life insurance reflects cash surrender values based upon the market values of underlying securities using level 2 inputs net of any outstanding policy loans .
the carrying value associated with the cash surrender value of these policies is recorded in other assets in the accompanying consolidated balance sheets .
for purposes of performing step 1 of goodwill impairment testing the company uses certain nonrecurring fair value measurements using significant unobservable inputs -level 3 .
fair value of each reporting unit for purposes of the goodwill impairment test is based on a weighting of an income approach and a market approach .
under the income approach fair value is determined based on a discounted cash flow analysis that uses estimates of cash flows discounted to present value using rates commensurate with the risks associated with those cash flows .
under the market approach a market-based value is derived by relating multiples for earnings and cash flow measures for a group of comparable public companies to the same measure for each reporting unit to estimate fair value .
the assumptions used by the company to determine fair value of the reporting units are similar to those that would be used by market participants performing valuations .

Question: What is the carrying value of long-term debt in 2019?
Answer: $550.6
Year ended March 31
Year ended March 31
Year ended March 31
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
IPO India Plan
$1,198
$1,572
$2,140
JSOP Plan
—
615
3,622
Option award scheme 2012
—
197
699
2014 Share Plan
47
(22)
1,427
2015 Share Plan(*)
3,059
100
328
Other share option awards(**)
5,346
7,283
4,405
Management scheme (staff share grant) (***)
11,911
8,173
10,850
$21,561
$17,918
$23,471
28 share based compensation plans .
the compensation cost recognised with respect to all outstanding plans and by grant of shares which are all equity settled instruments is as follows : .
- * includes of 1305399 options granted towards share plan 2015 during twelve months ended march 31 2019 at an average exercise price of $ 14 .
86 per share and average grant date fair value $ 2 .
6 per share .
- * * includes restricted share unit -rsu and other share option plans .
in respect of 211567 units / options granted towards rsu during twelve months ended march 31 2019 grant date fair value approximates intrinsic value $ 10 .
48 per share .
- * * includes restricted share unit -rsu and other share option plans .
in respect of 211567 units / options granted towards rsu during twelve months ended march 31 2019 grant date fair value approximates intrinsic value $ 10 .
48 per share .
- * * * includes 1400000 shares granted twelve months ended march 31 2019 to management personnel at grant date fair value $ 10 .
08 per share .
joint stock ownership plan -jsop .
in april 2012 the company established a controlled trust called the eros international plc employee benefit trust - “ jsop trust ” .
the jsop trust purchased 2000164 shares of the company out of funds borrowed from the company and repayable on demand .
the company ’ s board nomination and remuneration committee recommends to the jsop trust certain employees officers and key management personnel to whom the jsop trust will be required to grant shares from its holdings at nominal price .
such shares are then held by the jsop trust and the scheme is referred to as the “ jsop plan .
” the shares held by the jsop trust are reported as a reduction in stockholders ’ equity and termed as ‘ jsop reserves ’ .

Question: Which fiscal year had the lowest Management scheme (staff share grant) compensation costs?
Answer: 2018
As of December 31,
As of December 31,
2019
2018
Contract Assets
Prepaid rebates included in Other current assets
$64
$65
Prepaid rebates included in Other assets
1,853
999
Total Contract Assets
$1,917
$1,064
Contract Liabilities
Customer discounts and price concessions included in Accrued expenses and other liabilities
$(2,070)
$(1,656)
Customer rights of return included in Accrued expenses and other liabilities
(807)
(325)
Total Contract Liabilities
$(2,877)
$(1,981)
notes to consolidated financial statements -in thousands except for share and per share data .
contract assets and liabilities .
contract assets and liabilities included in our consolidated balance sheets are as follows : .
during the twelve months ended december 31 2019 we recognized revenues of $ 256 that was included in contract liabilities at the beginning of the period .

Question: What were the Prepaid rebates included in Other current assets in 2019?
Answer: 64
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Computer software
$97.3
$94.5
$84.0
Other intangible assets
59.3
57.2
67.8
Deferred contract costs
42.9
32.9
25.7
Property and equipment
36.7
32.4
29.0
Total
$236.2
$217.0
$206.5
depreciation and amortization .
depreciation and amortization includes the following -in millions : .
computer software amortization for the year ended december 31 2018 includes accelerated amortization of $ 1 .
7 million related to certain internally developed software .
deferred contract costs amortization for the years ended december 31 2019 2018 and 2017 includes accelerated amortization of $ 6 .
2 million $ 3 .
4 million and $ 3 .
3 million respectively .

Question: Which years did Deferred contract costs exceed $30 million?
Answer: 2019 2018
December 31
2019
2 0 1 8
U.S. $ in thousands
Research and development
123
175
General and administrative
666
844
Total stock-based compensation expense
789
1,019
note 11 - stock capital -cont .
shares and warrants issued to service providers : .
on august 17 2017 the company issued to anthony fiorino the former ceo of the company for consulting services rendered a grant of 4327 shares of restricted stock under the 2014 u .
s .
plan which vests in eight equal quarterly installments -starting november 17 2017 until fully vested on the second anniversary of the date of grant .
compensation expense recorded by the company in respect of its stock-based service provider compensation awards for the year ended december 31 2019 and 2018 amounted to $ 25 and $ 102 respectively .
on march 26 2019 the company issued to its legal advisor 5908 shares of common stock under the 2014 u .
s .
plan for certain 2018 legal services .
the related compensation expense was recorded as general and administrative expense in 2018 .
on may 23 2019 the company granted to a former director in consideration for services rendered to the company an option under the 2014 global plan to purchase up to 4167 shares of common stock with an exercise price per share of $ 0 .
75 .
the option was fully vested and exercisable as of the date of grant .
total stock-based compensation expense : .
the total stock-based compensation expense related to shares options and warrants granted to employees directors and service providers was comprised at each period as follows : .

Question: What is the change in the research and development stock-based compensation expense from 2018 to 2019?
Answer: -52
Future Lease Commitments(1)
Purchase Obligations
Asset Retirement Obligations
Total
2021
$144
$168
$1
$313
2022
141
74
3
218
2023
127
13
2
142
2024
101
—
—
101
2025
77
—
2
79
Thereafter
612
—
5
617
Total
$1,202
$255
$13
$1,470
operating leases and other contractual commitments .
vmware leases office facilities and equipment under various operating arrangements .
vmware ’ s minimum future lease commitments and other contractual commitments at january 31 2020 were as follows -table in millions : .
-1 amounts in the table above exclude legally binding minimum lease payments for leases signed but not yet commenced of $ 361 million as well as expected sublease income .
the amount of the future lease commitments after fiscal 2025 is primarily for the ground leases on vmware ’ s palo alto california headquarter facilities which expire in fiscal 2047 .
as several of vmware ’ s operating leases are payable in foreign currencies the operating lease payments may fluctuate in response to changes in the exchange rate between the u .
s .
dollar and the foreign currencies in which the commitments are payable .

Question: What does the amount for future lease commitments exclude?
Answer: legally binding minimum lease payments for leases signed but not yet commenced of $361 million, as well as expected sublease income.
2019
Restated 2018
Restated 2018
£m
£m
% change
Employee costs (see note 7 to the consolidated financial statements)
56.0
54.5
3%
Average number of employees (see note 6 to the consolidated financial statements)
802
822
3%
Revenue (see Consolidated income statement)
355.1
330.1
8%
Operating profit
243.7
221.3
10%
Dividends paid and proposed and share buybacks (see notes 26 and 27 to the consolidated financial statements)
156.4
152.8¹
2%
relative importance of the spend on pay .
the following table shows the group ’ s actual spend on pay for all employees compared to distributions to shareholders .
the average number of employees has also been included for context .
revenue and operating profit have also been disclosed as these are two key measures of group performance .
1 2018 comparatives have been restated to reflect the adoption of ifrs 9 ifrs 15 and ifrs 16 and to include share buybacks .

Question: In which year were employee costs larger?
Answer: 2019
Amortized Cost
Fair Value
Within 1 year
$6,322
$6,324
After 1 year through 5 years
12,191
12,218
After 5 years through 10 years
1,643
1,687
After 10 years
9
10
Mortgage-backed securities with no single maturity
1,425
1,421
Total
$21,590
$21,660
the following table summarizes the maturities of our available-for-sale debt investments as of july 27 2019 -in millions : .
actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations .

Question: Why would actual maturities differ from the contractual maturities?
Answer: borrowers may have the right to call or prepay certain obligations.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
(in thousands, except per share amounts)
2019
2018
2017
Amount paid to repurchase shares
$  —
$95,125
$29,993
Number of shares repurchased
—
1,696
422
Average repurchase price per share
$  —
$56.07
$71.07
share repurchase .
in september 2015 our board of directors authorized a program to repurchase up to $ 150 .
0 million of our common stock over a thirty-month period .
in november 2017 our board of directors approved an extension of the share repurchase program to december 2019 from its original maturity of march 2018 .
in may 2018 our board of directors approved a $ 50 million increase in its authorization to repurchase shares of our common stock under this same program .
on december 18 2019 the board of directors authorized to remove the expiration date to the company ’ s share repurchase program and increase the authorized amount by $ 25 .
1 million .
as of december 31 2019 the company is authorized to repurchase shares of the company ’ s common stock of up to a total of $ 50 .
0 million .
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
in order to execute the repurchase of shares of our common stock the company periodically enters into stock repurchase agreements .
during the years ended december 31 2019 2018 and 2017 the company has repurchased the following shares of common stock : .

Question: What was the average repurchase price per share in 2018?
Answer: $56.07
€ thousands
Vested on 12/31/2019
Vested on 12/31/2018
Christian Klein (Co-CEO from 10/11/2019)
8.2
4.1
Adaire Fox-Martin
11.8
7.3
Michael Kleinemeier
20.0
14.8
Bernd Leukert (until 3/31/2019)
34.7
24.6
Bill McDermott (CEO until 10/10/2019, Executive Board Member until 11/15/2019)1)
90.8
105.1
Luka Mucic
27.6
23.2
Jürgen Müller (from 1/1/2019)
4.8
-
Stefan Ries
16.8
12.6
Thomas Saueressig (from 11/1/2019)
0.2
-
the table below shows the annual pension entitlement earned during the executive board membership of each member of the executive board on reaching the scheduled retirement age of 62 based on entitlements from sap under performance-based and salary-linked plans .
annual pension entitlement .
1 the rights shown here for bill mcdermott refer solely to rights under the pension plan for sap america .
these are vested entitlements .
to the extent that members continue to serve on the executive board and that therefore more contributions are made for them in the future pensions actually payable at the scheduled retirement age will be higher than the amounts shown in the table .

Question: In which year was the amount vested for Michael Kleinemeier larger?
Answer: 2019