FangyuLei/tatqa huggingface dataset:
Financial year
Amount of unclaimed dividend transferred (` lakh)
Number of shares transferred
2011
102.6
3,028
2012
86.5
29,672
TOTAL
189.1
32,000
xvii .
transfer of unclaimed / unpaid amounts to the investor education and protection fund : .
pursuant to sections 124 and 125 of the act read with the investor education and protection fund authority -accounting audit transfer and refund rules 2016 - “ iepf rules ” dividend if not claimed for a consecutive period of 7 years from the date of transfer to unpaid dividend account of the company are liable to be transferred to the investor education and protection fund - “ iepf ” .
further all the shares in respect of which dividend has remained unclaimed for seven consecutive years or more from the date of transfer to unpaid dividend account shall also be transferred to iepf authority .
the said requirement does not apply to shares in respect of which there is a specific order of court tribunal or statutory authority restraining any transfer of the shares .
in the interest of the shareholders the company sends periodical reminders to the shareholders to claim their dividends in order to avoid transfer of dividends / shares to iepf authority .
notices in this regard are also published in the newspapers and the details of unclaimed dividends and shareholders whose shares are liable to be transferred to the iepf authority are uploaded on the company ’ s website -https : / / www .
tcs .
com / detailsunclaimed- dividend-transfer-iepf-account-2017 .
in light of the aforesaid provisions the company has during the year under review transferred to iepf the unclaimed dividends outstanding for 7 consecutive years of the company erstwhile tcs e-serve limited and cmc limited -since amalgamated with the company .
further shares of the company in respect of which dividend has not been claimed for 7 consecutive years or more from the date of transfer to unpaid dividend account have also been transferred to the demat account of iepf authority .
the details of unclaimed dividends and shares transferred to iepf during fy 2019 are as follows : .
* includes final dividend of erstwhile tcs e-serve limited and erstwhile cmc limited .
the members who have a claim on above dividends and shares may claim the same from iepf authority by submitting an online application in the prescribed form no .
iepf-5 available on the website www .
iepf .
gov .
in and sending a physical copy of the same duly signed to the company along with requisite documents enumerated in the form no .
iepf-5 .
no claims shall lie against the company in respect of the dividend / shares so transferred .
the members / claimants can file only one consolidated claim in a financial year as per the iepf rules .

Question: What happens to dividends that are not claimed for a consecutive period of 7 years from the date of transfer to the Company's Unpaid Dividend Account?
Answer: liable to be transferred to the Investor Education and Protection Fund (“IEPF”)
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Expected life (months)
6.0
6.0
6.1
Risk-free interest rate
2.37%
2.26%
1.22%
Volatility
54%
50%
53%
employee stock purchase plan .
the weighted average estimated fair value as defined by the amended authoritative guidance of rights issued pursuant to the company ’ s espp during 2019 2018 and 2017 was $ 4 .
28 $ 5 .
18 and $ 6 .
02 respectively .
sales under the espp were 24131 shares of common stock at an average price per share of $ 9 .
76 for 2019 31306 shares of common stock at an average price per share of $ 15 .
40 for 2018 and 38449 shares of common stock at an average price per share of $ 12 .
04 for 2017 .
as of december 29 2019 62335 shares under the 2009 espp remained available for issuance .
the company recorded compensation expenses related to the espp of $ 60000 $ 205000 and $ 153000 in 2019 2018 and 2017 respectively .
the fair value of rights issued pursuant to the company ’ s espp was estimated on the commencement date of each offering period using the following weighted average assumptions : .
the methodologies for determining the above values were as follows : .
• expected term : the expected term represents the length of the purchase period contained in the espp .
• risk-free interest rate : the risk-free interest rate assumption is based upon the risk-free rate of a treasury constant maturity bond with a maturity appropriate for the term of the purchase period .
• volatility : the company determines expected volatility based on historical volatility of the company ’ s common stock for the term of the purchase period .
• dividend yield : the expected dividend assumption is based on the company ’ s intent not to issue a dividend under its dividend policy .

Question: What is the average risk-free interest rate of the company's ESPP in 2018 and 2019?
Answer: 2.32
2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982
net debt .
the term net debt does not have any standardized meaning under ifrs .
therefore it is unlikely to be comparable to similar measures presented by other issuers .
we define net debt as debt due within one year plus long-term debt and 50 % of preferred shares less cash and cash equivalents as shown in bce ’ s consolidated statements of financial position .
we include 50 % of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies .
we consider net debt to be an important indicator of the company ’ s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents .
we believe that certain investors and analysts use net debt to determine a company ’ s financial leverage .
net debt has no directly comparable ifrs financial measure but rather is calculated using several asset and liability categories from the statements of financial position as shown in the following table .

Question: What is the Debt due within one year for 2019?
Answer: 3,881
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Foreign currency losses recorded in AOCL
$45.8
$385.8
$51.6
Foreign currency (gains) losses recorded in Other expense
(6.1)
4.5
(26.4)
Total foreign currency losses
$39.7
$390.3
$25.2
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed net foreign currency losses .
- “ aocl ” in the consolidated balance sheets and included as a component of comprehensive income in the consolidated statements of comprehensive income .
gains and losses on foreign currency transactions are reflected in other expense in the consolidated statements of operations .
however the effect from fluctuations in foreign currency exchange rates on intercompany debt for which repayment is not anticipated in the foreseeable future is reflected in aocl in the consolidated balance sheets and included as a component of comprehensive income .
the company recorded the following net foreign currency losses : .

Question: What were the Foreign currency losses recorded in AOCL in 2019?
Answer: $45.8
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441
stock-based compensation expense is recognized in the company ’ s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to january 1 2006 based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance .
the impact on the company ’ s results of operations of recording stock-based compensation expense for fiscal years 2019 2018 and 2017 was as follows -in thousands : .
no stock-based compensation was capitalized or included in inventories at the end of 2019 2018 and 2017 .

Question: What are the respective values of the stock-based compensation for the cost of revenue in 2018 and 2019?
Answer: $129 $78
2019
2018
(in millions)
(in millions)
Semiconductor Test
$543.2
$367.5
System Test
206.0
149.5
Wireless Test
42.9
32.0
Industrial Automation
17.9
19.7
$810.0
$568.7
backlog .
at december 31 2019 and 2018 our backlog of unfilled orders in our four reportable segments was as follows : .
customers may delay delivery of products or cancel orders suddenly and without advanced notice subject to possible cancellation penalties .
due to possible customer changes in delivery schedules and cancellation of orders our backlog at any particular date is not necessarily indicative of the actual sales for any succeeding period .
delays in delivery schedules or cancellations of backlog during any particular period could have a material adverse effect on our business financial condition or results of operations .

Question: In which year was Industrial Automation larger?
Answer: 2018
Balance at Beginning of Year
Additions Charged to Costs and Expenses
Deductions (1)
Balance at End of Year
Allowance for doubtful accounts:
Fiscal 2019
$2.2
$—
$(0.2)
$2.0
Fiscal 2018
$2.1
$0.2
$(0.1)
$2.2
Fiscal 2017
$2.5
$0.2
$(0.6)
$2.1
a summary of additions and deductions related to the allowance for doubtful accounts for the years ended march 31 2019 2018 and 2017 follows -amounts in millions : .
-1 deductions represent uncollectible accounts written off net of recoveries .

Question: What was the change in the Balance at Beginning of Year between 2017 and 2018?
Answer: -0.4
December 31,
December 31,
2019
2018
Deferred tax assets:
Equity method investments
$25.7
$—
Equity-based compensation
12.6
9.2
Deferred revenues
6.2
14.8
Interest rate swaps
5.6
—
Other
13.0
11.4
Total deferred tax assets
63.1
35.4
Deferred tax liabilities:
Goodwill and other intangibles
(168.7)
(178.9)
Deferred contract costs
(40.3)
(41.9)
Property, equipment and computer software
(34.3)
(28.0)
Other
(5.1)
(7.5)
Total deferred tax liabilities
(248.4)
(256.3)
Net deferred tax liability
$(185.3)
$(220.9)
-19 income taxes .
as of december 31 2019 and 2018 the components of deferred tax assets primarily relate to equity method investments equity-based compensation deferred revenues interest rate swaps employee benefits accruals and deferred compensation .
as of december 31 2019 and 2018 the components of deferred tax liabilities primarily relate to depreciation and amortization of intangible assets property and equipment and deferred contract costs .
the significant components of deferred tax assets and liabilities consist of the following -in millions : .

Question: What was the percentage change in Total deferred tax liabilities between 2018 and 2019?
Answer: -3.08
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Transportation Solutions
$ 1,639
$ 1,779
Industrial Solutions
1,315
1,245
Communications Solutions
361
441
Total
$ 3,315
$ 3,465
seasonality and backlog .
we experience a slight seasonal pattern to our business .
overall the third and fourth fiscal quarters are typically the strongest quarters of our fiscal year whereas the first fiscal quarter is negatively affected by holidays and the second fiscal quarter may be affected by adverse winter weather conditions in some of our markets .
certain of our end markets experience some seasonality .
our sales in the automotive market are dependent upon global automotive production and seasonal declines in european production may negatively impact net sales in the fourth fiscal quarter .
also our sales in the energy market typically increase in the third and fourth fiscal quarters as customer activity increases .
customer orders typically fluctuate from quarter to quarter based upon business and market conditions .
backlog is not necessarily indicative of future net sales as unfilled orders may be cancelled prior to shipment of goods .
backlog by reportable segment was as follows : .
we expect that the majority of our backlog at fiscal year end 2019 will be filled during fiscal 2020 .

Question: When do sales in the energy market typically increase?
Answer: in the third and fourth fiscal quarters as customer activity increases
Fiscal
Fiscal
Fiscal
Fiscal
2019
2019
2018
2018
($ in millions)
($ in millions)
($ in millions)
($ in millions)
Transportation Solutions
$  7,821
58 %
$ 8,290
59 %
Industrial Solutions
3,954
30
3,856
28
Communications Solutions
1,673
12
1,842
13
Total
$ 13,448
100 %
$ 13,988
100 %
net sales .
the following table presents our net sales and the percentage of total net sales by segment : .

Question: In which year was Industrial Solutions larger?
Answer: 2019
June 30, 2019
June 30, 2018
Receivables, net
$310,080
$297,271
Contract Assets- Current
21,446
14,063
Contract Assets- Non-current
50,640
35,630
Contract Liabilities (Deferred Revenue)- Current
339,752
328,931
Contract Liabilities (Deferred Revenue)- Non-current
54,554
40,984
contract balances .
the following table provides information about contract assets and contract liabilities from contracts with customers .
contract assets primarily result from revenue being recognized when or as control of a solution or service is transferred to the customer but where invoicing is delayed until the completion of other performance obligations or payment terms differ from the provisioning of services .
the current portion of contract assets is reported within prepaid expenses and other in the consolidated balance sheet and the non-current portion is included in other non-current assets .
contract liabilities -deferred revenue primarily relate to consideration received from customers in advance of delivery of the related goods and services to the customer .
contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period .
the company analyzes contract language to identify if a significant financing component does exist and would adjust the transaction price for any material effects of the time value of money if the timing of payments provides either party to the contract with a significant benefit of financing the transaction .
during the fiscal years ended june 30 2019 2018 and 2017 the company recognized revenue of $ 265946 $ 269593 and $ 264517 respectively that was included in the corresponding deferred revenue balance at the beginning of the periods .
revenue recognized that related to performance obligations satisfied -or partially satisfied in prior periods were immaterial for each period presented .
these adjustments are primarily the result of transaction price adjustments and re-allocations due to changes in estimates of variable consideration .

Question: Is current or non-current contract assets as at June 30, 2019 higher?
Answer: Contract Assets- Non-current
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090
due to / from related parties net .
amounts due to and from related parties net as of the periods presented consisted of the following -table in millions : .
-1 includes an immaterial amount related to our current operating lease liabilities due to related parties as of january 31 2020 .
we also recognized an immaterial amount related to non-current operating lease liabilities due to related parties .
this amount has been included in operating lease liabilities on the consolidated balance sheet as of january 31 2020 .
amounts included in due from related parties net excluding dfs and tax obligations includes the current portion of amounts due to and due from related parties .
amounts included in due from related parties net are generally settled in cash within 60 days of each quarter-end .

Question: What was the percentage change in the current net amount due from related parties between 2019 and 2020?
Answer: 33.67
December 31,
December 31,
December 31,
(HK$ million)
2018
2019
Current assets
15,168
13,381
Non-current assets
5,907
7,464
Current liabilities
7,792
4,432
Non-current liabilities
1,122
4,781
Equity
12,161
11,632
summarized 100 % statement of financial position information for asmpt equity method investment excluding basis adjustments -foreign currency exchange rate per december 31 2019 was 1 hk $ : € 0 .
11432 for december 31 2018 : 1 hk $ : € 0 .
11151 .
equity of asmpt per december 31 2019 translated into euros at a rate of 0 .
11432 was € 1329 million -our 25 .
19 % share : € 335 million .
the asmpt board is responsible for ongoing monitoring of the performance of the back-end activities .
the actual results of the back-end operating unit are discussed with the asmpt audit committee which includes the representative of asmi .
the asmi representative reports to the asmi management board and the audit committee of asmi on a quarterly basis .
our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements .

Question: Which year has the highest equity to total asset ratio?
Answer: 2018
Three months ended August 31,
2019
2018(2)
Change
(in thousands of dollars, except percentages and earnings per share)
$
$
%
Profit for the period from continuing operations
92,403
75,870
21.8
Profit for the period
94,323
74,818
26.1
Profit for the period from continuing operations attributable to owners of the Corporation
87,850
72,753
20.8
Profit for the period attributable to owners of the Corporation
89,770
71,701
25.2
Profit for the period from continuing operations attributable to non-controlling interest(2)
4,553
3,117
46.1
Basic earnings per share from continuing operations
1.78
1.48
20.3
Basic earnings per share
1.82
1.45
25.5
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-2 the non-controlling interest represents a participation of 21 % in atlantic broadband ' s results by caisse de d é pot et placement du qu é bec - " cdpq " effective since the metrocast acquisition on january 4 2018 .
fiscal 2019 fourth-quarter profit for the period from continuing operations and profit for the period from continuing operations attributable to owners of the corporation increased by 21 .
8 % and 20 .
8 % respectively as a result of : • higher adjusted ebitda ; and • the decrease in financial expense .
fiscal 2019 fourth-quarter profit for the period and profit for the period attributable to owners of the corporation increased by 26 .
1 % and 25 .
2 % respectively mainly due to a profit for the period from discontinued operations of $ 1 .
9 million due to working capital adjustments during the fourth quarter related to the sale of cogeco peer 1 compared to a loss for the period from discontinued operations of $ 1 .
1 million for the comparable period of the prior year in addition to the elements mentioned above .

Question: What is the increase/ (decrease) in Profit for the period from continuing operations attributable to owners of the Corporation from 2018 to 2019?
Answer: 15097
Year ended December 31,
Year ended December 31,
Year ended December 31,
Year ended December 31,
(dollars in millions)
2019
2018
2017
Entertainment and Communications
Products and services transferred at a point in time
$31.7
$25.3
$20.6
Products and services transferred over time
942.4
805.8
664.3
Intersegment revenue
21.6
22.3
21.2
Total Entertainment and Communications
995.7
853.4
706.1
IT Services and Hardware
Products and services transferred at a point in time
138.7
142.9
80.8
Products and services transferred over time
423.9
404.2
300.0
Intersegment revenue
4.8
3.8
4.3
Total IT Services and Hardware
567.4
550.9
385.1
Total Revenue
Total products and services transferred at a point in time
170.4
168.2
101.4
Total products and services transferred over time
1,366.3
1210.0
964.3
Total revenue
$1,536.7
$1,378.2
$1,065.7
in the first quarter of 2019 the company determined that certain revenue in the it services and hardware segment associated with nonrecurring projects is better aligned with infrastructure solutions rather than consulting where it was previously reported .
as a result the company reclassed revenue of $ 26 .
6 million and $ 12 .
3 million from consulting to infrastructure solutions for the twelve months ended december 31 2018 and 2017 respectively .
this reclassification of revenue had no impact on the consolidated statements of operations .
the following table presents revenues disaggregated by contract type .

Question: What is the total IT services and hardware between 2017 to 2019?
Answer: 1503.4
Year Ended May 31
Year Ended May 31
Year Ended May 31
Year Ended May 31
(in millions)
2019
2018
2017
Domestic
$3,774
$3,366
$3,674
Foreign
8,494
9,058
8,006
Income before provision for income taxes
$12,268
$12,424
$11,680
14 .
income taxes .
our effective tax rates for each of the periods presented are the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates .
the more significant provisions of the tax act as applicable to us are described in note 1 above under “ impacts of the u .
s .
tax cuts and jobs act of 2017 .
” during fiscal 2019 we recorded a net benefit of $ 389 million in accordance with sab 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings and the remeasurement of our net deferred tax assets and liabilities affected by the tax act .
our provision for income taxes for fiscal 2019 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to earnings in foreign operations state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation the foreign derived intangible income deduction the tax effect of gilti and a reduction to our transition tax recorded consistent with the provision of sab 118 .
our provision for income taxes for fiscal 2018 varied from the 21 % u .
s .
statutory rate imposed by the tax act primarily due to the impacts of the tax act upon adoption state taxes the u .
s .
research and development tax credit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
prior to the january 1 2018 effective date of the tax act our provision for income taxes historically differed from the tax computed at the previous u .
s .
federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations state taxes the u .
s .
research and development tax cr edit settlements with tax authorities the tax effects of stock-based compensation and the u .
s .
domestic production activity deduction .
the following is a geographical breakdown of income before the provision for income taxes : .

Question: Why did the company's provision for income taxes for fiscal 2018 vary from the 21% U.S. statutory rate imposed by the Tax Act?
Answer: Our provision for income taxes for fiscal 2018 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to the impacts of the Tax Act upon adoption, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction.
2019
2018
Cumulative Cost Through December 31, 2019
Severance and related charges
$3,041
$4,239
$7,280
Facility relocation and closure charges
1,996
—
1,996
Total restructuring charges
$5,038
$4,239
$9,277
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the table below summarizes the restructuring charges for the years ended : .

Question: What were the Facility relocation and closure charges in 2019?
Answer: 1,996