FangyuLei/tatqa huggingface dataset:
Balance at
ASC 606
Balance at
February 28, 2018
Adjustments
March 1, 2018
Assets
Prepaid expenses and other current assets (1)
$12,000
1,891
$13,891
Deferred income tax assets
31,581
532
32,113
Other assets (1)
18,829
3,145
21,974
Liabilities and Stockholders' Equity
Deferred revenue
$17,757
2,156
19,913
Other non-current liabilities
24,249
5,007
29,256
Stockholders' equity
as a result of the adoption of asc 606 our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices .
deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs .
the cumulative effect of the changes made to our consolidated balance sheet for the adoption of asc 606 were as follows -in thousands : .
-1 deferred product costs included in prepaid expenses and other current assets and other assets amounted to $ 5 .
4 million and $ 6 .
0 million respectively as of march 1 2018 .

Question: What was the balance of deferred income tax assets at February 28, 2018?
Answer: 31,581
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Weighted–average fair value of options granted
$8.39
$7.58
$7.06
Weighted-average assumptions used:
Expected volatility
25.72%
26.95%
28.32%
Risk–free interest rate
2.57%
2.18%
1.46%
Expected dividend yield
1.54%
1.50%
1.43%
Expected life (in years)
4.44
4.38
4.51
Forfeiture rate (based on historical rates)
6%
6%
5%
Average exercise share price
$38.81
$34.60
$31.75
Derived service period (in years)*
N/A
N/A
1.79
for the periods indicated the weighted-average fair value of options and weighted-average assumptions were as follows : .
* options valued using monte carlo valuation method .
as of june 30 2019 the total compensation cost related to the unvested stock option awards not yet recognized was approximately $ 24 .
1 million which will be recognized over a weighted-average period of approximately 3 .
0 years .
no cash was used by us to settle equity instruments granted under share-based compensation arrangements in any of the periods presented .
we have not capitalized any share-based compensation costs as part of the cost of an asset in any of the periods presented .
for the year ended june 30 2019 cash in the amount of $ 35 .
6 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2019 from the exercise of options eligible for a tax deduction was $ 2 .
9 million .
for the year ended june 30 2018 cash in the amount of $ 54 .
4 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2018 from the exercise of options eligible for a tax deduction was $ 1 .
5 million .
for the year ended june 30 2017 cash in the amount of $ 20 .
8 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2017 from the exercise of options eligible for a tax deduction was $ 2 .
2 million .

Question: What is the average annual expected dividend yield?
Answer: 1.49
Year Ended December31,
Year Ended December31,
2019
2018
U.S.
200.4
231.0
International
58.2
68.0
$258.6
$299.0
18 .
geographic information .
property and equipment net by geography was as follows : .
no individual international country represented more than 10 % of property and equipment net in any period presented .

Question: Between 2018 and 2019, which year has higher net property and equipment in U.S.?
Answer: 2018
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Expected life (years)
2.8
2.9
2.9
Interest rate
2.5%
2.4%
1.5%
Volatility
29.3%
28.0%
26.5%
Expected dividend yield
—
—
—
total shareholder return awards .
during the years ended december 31 2019 2018 and 2017 pursuant to the 2016 incentive plan the company granted total shareholder return awards - “ tsrs ” .
tsrs are performance shares that are earned if at all based upon the company ’ s total shareholder return as compared to a group of peer companies over a three-year performance period .
the award payout can range from 0 % to 200 % .
to determine the grant date fair value of the tsrs a monte carlo simulation model is used .
the company recognizes compensation expense for the tsrs over a three-year performance period based on the grant date fair value .
the grant date fair value of the tsrs was estimated using the following weighted-average assumptions : .

Question: What was the volatility in 2018?
Answer: 28.0%
2019
2018
$'000
$'000
Bank finance facilities (AUD)
Drawn amount
663,800
520,300
Facility limit
680,000
605,000
Bank finance facilities (NZD)
Drawn amount
192,250
87,500
Facility limit
196,750
121,000
AUD equivalent of NZD facilities
Drawn amount
184,038
80,048
Facility limit
188,346
110,696
the group has non-current borrowing facilities denominated in australian dollars - “ aud ” and new zealand dollars - “ nzd ” .
all facilities are interest only facilities with any drawn balances payable at maturity .
drawn amounts and facility limits are as follows : .
the major terms of these agreements are as follows : • maturity dates on the facilities range from 23 july 2020 to 23 december 2026 -2018 : 23 july 2019 to 23 december 2026 .
• the interest rate applied is the bank bill rate plus a margin depending on the gearing ratio .
• security has been granted over the group ' s freehold investment properties .
the group has a bank overdraft facility with a limit of $ 3m that was undrawn at 30 june 2019 and 30 june 2018 .
during the year ended 30 june 2019 the group converted an existing aud facility of $ 25m into an nzd facility of $ 25 .
75m refinanced part of the existing debt facilities and increased its club banking facilities by aud $ 100m and nzd $ 50m -year ended 30 june 2018 facilities increased by $ 150m aud and $ 25m nzd .
the group have complied with the financial covenants of their borrowing facilities during the 2019 and 2018 reporting periods -see note 16 .
the fair value of borrowings approximates carrying value .
details of the exposure to risk arising from current and non-current borrowings are set out in note 15 .

Question: What is the drawn amount from bank finance facilities (AUD) in 2018?
Answer: 520,300
2018
2019
As per January 1:
Issued shares
62,297,394
56,297,394
Treasury shares
6,157,241
6,978,496
Outstanding shares
56,140,153
49,318,898
Changes during the year:
Cancellation of treasury shares
6,000,000
5,000,000
Share buybacks
7,242,734
950,902
Treasury shares used for share based performance programs
421,479
498,224
As per December 31:
Issued shares
56,297,394
51,297,394
Treasury shares
6,978,496
2,431,174
Outstanding shares
49,318,898
48,866,220
treasury shares .
on december 31 2019 we had 48866220 outstanding common shares excluding 2431174 treasury shares .
this compared to 49318898 outstanding common shares and 6978496 treasury shares at year-end 2018 .
besides the cancellation of 5 million treasury shares in july 2019 the change in the number of treasury shares in 2019 was the result of approximately 950000 repurchased shares and approximately 498000 treasury shares that were used as part of share based payments .

Question: What is the percentage change in outstanding shares  As per December 31 from 2018 to 2019?
Answer: -0.92
For the Year Ended
For the Year Ended
December 31, 2019
December 31, 2018
(in thousands, except per share amounts)
(in thousands, except per share amounts)
Revenues
$2,303,737
$2,111,373
Net income
$464,602
$442,082
Net income per common share:
Basic
$2.73
$2.36
Diluted
$2.59
$2.30
pro forma information .
the following unaudited pro forma information gives effect to the acquisition of autoguide as if the acquisition occurred on january 1 2018 and the acquisition of mir as if the acquisition occurred on january 1 2017 .
the unaudited pro forma results are not necessarily indicative of what actually would have occurred had the acquisition been in effect for the periods presented : .
pro forma results for the year ended december 31 2019 were adjusted to exclude $ 1 .
2 million of autoguide acquisition related costs and $ 0 .
1 million of autoguide non-recurring expense related to fair value adjustment to acquisition-date inventory .
pro forma results for the year ended december 31 2018 were adjusted to include $ 1 .
2 million of autoguide acquisition related costs and $ 0 .
4 million of autoguide non-recurring expense related to fair value adjustment to acquisition-date inventory .
pro forma results for the year ended december 31 2018 were adjusted to exclude $ 2 .
9 million of mir acquisition related costs and $ 0 .
4 million of mir non-recurring expense related to fair value adjustment to acquisition-date inventory .

Question: What was the net income in 2019?
Answer: $464,602
2019
2018
Notes
$ million
$ million
Non-current trade and other receivables
20
5.7
3.5
Cash and cash equivalents
22
183.2
121.6
Current trade and other receivables
20
133.2
126.9
Current other financial assets
20
0.1
–
Financial assets
322.2
252.0
Non-current other payables, excluding government grants
23
0.8
4.4
Current trade payables, other payables and accruals
23
75.4
57.1
Lease liabilities, current and non-current
26
33.0
–
Contractual provisions
28
3.6
3.6
Financial liabilities
112.8
65.1
30 .
financial instruments and financial risk management .
the main purpose of the group ’ s financial instruments other than trade and other receivables trade and other payables contractual provisions and lease liabilities is to fund the group ’ s liquidity requirements .
all of the group ’ s financial assets and liabilities are categorised as financial assets / liabilities stated at amortised cost except for forward foreign currency exchange contracts included within current other financial assets that are designated as financial assets at fair value through profit or loss and corporate owned life insurance amounting to $ 3 .
0 million -2018 $ 2 .
4 million included within non-current trade and other receivables that is designated as financial assets at fair value through profit or loss .
these are shown in the below table : .
the group enters into derivative transactions forward foreign currency exchange contracts for the management of the group ’ s foreign currency exposures when deemed appropriate .
the key objective of the group ’ s treasury department is to manage the financial risks of the business and to ensure that sufficient liquidity is available to the group .
all treasury activity operates within a formal control framework .
the board has approved treasury policies and guidelines and periodically reviews treasury activities .
additionally it is the group ’ s policy that speculative treasury transactions are expressly forbidden .

Question: What are the components under Financial assets?
Answer: Non-current trade and other receivables Cash and cash equivalents Current trade and other receivables Current other financial assets
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net income (1)
$206,587
$254,127
$47,157
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses) (2)
(24,065)
35,271
(15,284)
Defined benefit pension plans
(927)
167
163
Defined benefit post-retirement plan adjustments
(86)
(255)
20
Equity interest in investee’s other comprehensive income (loss)
(11)
5,584
1,440
Foreign exchange contracts
(588)
(1,753)
3,274
Excluded component of fair value hedges
(2,249)
—
—
Other comprehensive income (loss) (2)
(27,926)
39,014
(10,387)
Total comprehensive income (1)
$178,661
$293,141
$36,770
consolidated statements of comprehensive income -loss .
-amounts in thousands .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
-2 fiscal year ended march 31 2018 adjusted due to the adoption of asc 606 .
see accompanying notes to consolidated financial statements .

Question: What was the change in Defined benefit post-retirement plan adjustments between 2017 and 2019?
Answer: -106
2019 %
2018 %
2017 %
Weighted average actuarial assumptions used at 31 March1:
Rate of inflation2
2.9
2.9
3.0
Rate of increase in salaries
2.7
2.7
2.6
Discount rate
2.3
2.5
2.6
actuarial assumptions .
the group ’ s scheme liabilities are measured using the projected unit credit method using the principal actuarial assumptions set out below : .
notes : 1 figures shown represent a weighted average assumption of the individual schemes .
2 the rate of increases in pensions in payment and deferred revaluation are dependent on the rate of inflation .

Question: What does the Weighted average actuarial assumptions consist of?
Answer: Rate of inflation Rate of increase in salaries Discount rate
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
(In thousands)
Revenues
$6,490
$7,859
(Loss) from operations
$(7,488)
$(6,322)
(Loss) from operations as a % of revenues
(115)%
(80)%
asia pacific .
asia pacific net revenues decreased $ 1 .
4 million in 2019 compared to 2018 -see “ revenues ” above .
asia pacific expenses decreased $ 203000 from 2018 to 2019 .
this decrease was primarily due to a $ 503000 decrease of salary expense offset partially by a $ 303000 increase in member acquisition costs .
foreign currency movements relative to the u .
s .
dollar negatively impacted our local currency loss from our operations in asia pacific by approximately $ 136000 for 2019 .
foreign currency movements relative to the u .
s .
dollar positively impacted our local currency loss from our operations in asia pacific by approximately $ 127000 for 2018 .

Question: What is the amount of revenues in 2019 and 2018 respectively?
Answer: $6,490 $7,859
Option Awards
Stock Awards
Name
Number of Shares Acquired on Exercise (#)
Number of Value Realized on Exercise ($)(1)
Shares Acquired on Vesting of RSUs and RSAs (#) (2)
Value Realized on Vesting of RSUs and RSAs ($) (3)
Mr. Dorsey
—
—
—
—
Ms. Friar
1,082,343
54,631,297
95,889
5,788,657
Ms. Henry
200,000
13,187,645
124,498
7,475,787
Ms. Reses
—
—
189,577
11,284,454
Ms. Whiteley
20,625
989,821
38,156
2,375,984
Mr. Daswani
—
—
45,310
3,106,268
Mr. Murphy
—
—
18,024
1,120,072
option exercises and stock vested in 2018 .
the following table sets forth the number of shares of common stock acquired during 2018 by our named executive officers upon the exercise of stock options or upon the vesting of rsus or rsas as well as the value realized upon such equity award transactions .
-1 calculated by multiplying -i the fair market value of class a common stock on the vesting date which was determined using the closing price on the new york stock exchange of a share of class a common stock on the date of vest or if such day is a holiday on the immediately preceding trading day less the option exercise price paid for such shares of common stock by -ii the number of shares of common stock acquired upon exercise .
-2 reflects the aggregate number of shares of class a common stock underlying rsus and rsas that vested in 2018 .
of the amount shown for messrs .
daswani and murphy and mses .
friar henry reses and whiteley 20132 6741 44857 59014 91306 and 17217 shares respectively of class a common stock were withheld to cover tax withholding obligations upon vesting .
-3 calculated by multiplying -i the fair market value of class a common stock on the vesting date which was determined using the closing price on the new york stock exchange of a share of common stock on the date of vest or if such day is a holiday on the immediately preceding trading day by -ii the number of shares of common stock acquired upon vesting .
of the amount shown for messrs .
daswani and murphy and mses .
friar henry reses and whiteley $ 1389704 $ 414596 $ 2782628 $ 3619149 $ 5502076 and $ 1114287 respectively represents the value of shares withheld to cover tax withholding obligations upon vesting .

Question: What does the Number of Shares Acquired on Vesting of RSUs and RSAs column show?
Answer: Reflects the aggregate number of shares of Class A common stock underlying RSUs and RSAs that vested in 2018.
Period
Total number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs
October 1 - October 31, 2019
13,425
$78.21
13,425
$48,950,059
November 1 - November 30, 2019
245,454
76.95
245,454
30,062,919
December 1 - December 31, 2019
185,973
80.95
185,973
15,008,242
Total
444,852
444,852
in the following table we provide information regarding our common stock repurchases under our publicly-announced share repurchase program for the quarter ended december 31 2019 .
all repurchases related to the share repurchase program were made on the open market .
during the year ended december 31 2019 we repurchased a total of 1640055 shares at an average price per share of $ 70 .
65 under our publicly-announced share repurchase program .
in january 2020 our board of directors authorized the company to repurchase up to an aggregate of $ 50 million of the company ’ s common stock .

Question: What is the difference in the total number of shares purchased between November and December?
Answer: 59481
As of December 31,
As of December 31,
2019
2018
Balance at January 1
$3,649
$4,670
Increase related to current year tax positions
2,834
55
(Decrease) increase related to prior year tax positions
(10)
46
Decrease related to lapse in statute of limitation
(1,457)
(1,076)
Decrease related to settlements with taxing authorities
—
(46)
Balance at December 31
$5,016
$3,649
notes to consolidated financial statements -in thousands except for share and per share data .
following the enactment of the 2017 tax cut and jobs act and the associated one-time transition tax in general repatriation of foreign earnings to the us can be completed with no incremental us tax .
however there are limited other taxes that continue to apply such as foreign withholding and certain state taxes .
the company records a deferred tax liability for the estimated foreign earnings and state tax cost associated with the undistributed foreign earnings that are not permanently reinvested .
the tax act also includes provisions for global intangible low-taxed income - “ gilti ” wherein taxes on foreign income are imposed in excess of a deemed return on tangible assets of foreign corporations .
we elected to recognize the tax on gilti as an expense in the period the tax is incurred .
we recognize the financial statement benefit of a tax position when it is more-likely-than-not based on its technical merits that the position will be sustained upon examination .
a tax position that meets the more-likely-than-not threshold is then measured to determine the amount of benefit to be recognized in the financial statements .
as of december 31 2019 we have approximately $ 5016 of unrecognized tax benefits which if recognized would impact the effective tax rate .
we do not anticipate any significant changes in our unrecognized tax benefits within the next 12 months .
a reconciliation of the beginning and ending unrecognized tax benefits is provided below : .
our continuing practice is to recognize interest and / or penalties related to unrecognized tax benefits as income tax expense .
as of december 31 2019 and 2018 $ 707 and $ 2515 respectively of interest and penalties were accrued .
we are subject to taxation in the u .
s .
various states and in non-u .
s .
jurisdictions .
our u .
s .
income tax returns are primarily subject to examination from 2016 through 2018 ; however u .
s .
tax authorities also have the ability to review prior tax years to the extent loss carryforwards and tax credit carryforwards are utilized .
the open years for the non-u .
s .
tax returns range from 2008 through 2018 based on local statutes .

Question: What was the amount of interest and penalties accrued that were related to unrecognized tax benefits as income tax expense in 2019?
Answer: 707
Level 1
Level 2
Level 3
Total
Cash and cash equivalents
$1.0
$65.0
$—
$66.0
Equity securities:
U.S. equity securities
319.8
124.0
—
443.8
International equity securities
256.5
1.0
—
257.5
Fixed income securities:
Government bonds
—
1,854.8
—
1,854.8
Corporate bonds
—
4.7
—
4.7
Mortgage-backed bonds
—
9.3
—
9.3
Real estate funds
7.7
—
—
7.7
Master limited partnerships
0.4
—
—
0.4
Net receivables for unsettled transactions
10.9
—
—
10.9
Fair value measurement of pension plan assets in the fair value hierarchy
$596.3
$2,058.8
$—
$2,655.1
Investments measured at net asset value
700.0
Total pension plan assets
$3,355.1
the fair value of plan assets summarized by level within the fair value hierarchy described in note 20 as of may 27 2018 was as follows : .
level 1 assets are valued based on quoted prices in active markets for identical securities .
the majority of the level 1 assets listed above include the common stock of both u .
s .
and international companies mutual funds master limited partnership units and real estate investment trusts all of which are actively traded and priced in the market .
level 2 assets are valued based on other significant observable inputs including quoted prices for similar securities yield curves indices etc .
level 2 assets consist primarily of individual fixed income securities where values are based on quoted prices of similar securities and observable market data .
level 3 assets consist of investments where active market pricing is not readily available and as such fair value is estimated using significant unobservable inputs .
certain assets that are measured at fair value using the nav -net asset value per share -or its equivalent practical expedient have not been classified in the fair value hierarchy .
such investments are generally considered long-term in nature with varying redemption availability .
for certain of these investments with a fair value of approximately $ 51 .
0 million as of may 26 2019 the asset managers have the ability to impose customary redemption gates which may further restrict or limit the redemption of invested funds therein .
as of may 26 2019 funds with a fair value of $ 4 .
2 million have imposed such gates .
as of may 26 2019 we have unfunded commitments for additional investments of $ 48 .
3 million in private equity funds and $ 17 .
0 million in natural resources funds .
we expect unfunded commitments to be funded from plan assets rather than the general assets of the company .
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts .

Question: Which fixed income securities have the highest fair value?
Answer: Government bonds
Year Ended
Year Ended
April 26, 2019
April 27, 2018
Other current assets
$ 75
$ 66
Other non-current assets
97
71
Total deferred commissions
$ 172
$ 137
deferred commissions .
as a result of our adoption of asc 606 we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized .
we then amortize capitalized commissions based on the transfer of goods or services to which they relate .
the following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets -in millions : .

Question: What was the balance at beginning of period in 2019?
Answer: 137
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
U.S.
$15,103
$30,815
$9,315
Non-U.S.
35,163
27,288
30,938
Total
$50,266
$58,103
$40,253
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
earnings before income taxes consist of the following : .

Question: What was the amount of earnings from Non-U.S. sources in 2017?
Answer: 30,938