FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
1.25% Call Option
$ (9,020)
$ (37,474)
$ 29,498
1.25% Embedded cash conversion option
9,789
37,803
(30,118)
Net (loss) income included in other income, net
$ 769
$ 329
$ (620)
1 .
25 % notes embedded cash conversion option .
the embedded cash conversion option within the 1 .
25 % notes is required to be separated from the 1 .
25 % notes and accounted for separately as a derivative liability with changes in fair value recognized immediately in our consolidated statements of operations in other income -loss net until the cash conversion option settles or expires .
the initial fair value liability of the embedded cash conversion option was $ 82 .
8 million which simultaneously reduced the carrying value of the 1 .
25 % notes -effectively an original issuance discount .
the embedded cash conversion option is measured and reported at fair value on a recurring basis within level 3 of the fair value hierarchy .
for further discussion of the inputs used to determine the fair value of the embedded cash conversion option refer to note 1 “ basis of presentation and significant accounting policies .
” .
the following table shows the net impact of the changes in fair values of the 1 .
25 % call option and 1 .
25 % notes embedded cash conversion option in the consolidated statements of operations : .

Question: What is the average 1.25% Embedded cash conversion option between 2017-2019?
Answer: 5824.67
For the year ended December 31,
For the year ended December 31,
For the year ended December 31,
2017
2018
2019
Employee costs*
18,789
20,980
24,863
Share-based compensation (Note 22)
4,565
5,216
5,107
Other expenses
16,496
15,797
17,415
Total
39,850
41,993
47,385
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
17 .
general and administrative expenses .
an analysis of general and administrative expenses is as follows : .
* employee costs include restructuring costs of $ 3975 pursuant to management ’ s decision to relocate more of its employees including several members of senior management to the piraeus greece office .

Question: What was the cost of restructuring?
Answer: $3,975
December 31, 2019
Gross Cost
Accumulated Depreciation
Net Cost
Land
78
—
78
Buildings
905
(505)
400
Facilities & leasehold improvements
3,193
(2,762)
431
Machinery and equipment
15,336
(12,790)
2,546
Computer and R&D equipment
382
(335)
47
Operating lease right-of-use assets
266
(60)
206
Other tangible assets
110
(93)
17
Construction in progress
282
—
282
Total
20,552
(16,545)
4,007
December 31, 2018
Gross Cost
Accumulated Depreciation
Net Cost
Land
79
—
79
Buildings
902
(487)
415
Facilities & leasehold improvements
3,170
(2,748)
422
Machinery and equipment
14,882
(12,582)
2,300
Computer and R&D equipment
381
(334)
47
Other tangible assets
123
(93)
30
Construction in progress
202
—
202
Total
19,739
(16,244)
3,495
the line “ construction in progress ” in the table above includes property plant and equipment under construction and equipment under qualification before operating .
on january 1 2019 the company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant property and equipment .
the impact of the adoption of this new guidance is further described in note 11 .
the depreciation charge was $ 785 million $ 727 million and $ 592 million in 2019 2018 and 2017 respectively .
as described in note 7 the acquisition of norstel resulted in the recognition of property plant and equipment of $ 11 million .

Question: What is the average Net Cost?
Answer: 3751
December 27, 2019 
December 28, 2018 
December 29, 2017
Statutory U.S. Federal tax
$6,805
$5,847
$6,443
Differences due to:
State and local taxes, net of federal benefit 
2,078
1,906
1,112
Change in valuation allowance 
95
523
289
Impact of the Tax Act 
—
—
(3,573)
Stock compensation 
(676)
(197)
162
Other 
(92)
(637)
(391)
Income tax expense
$8,210
$7,442
$4,042
note 12 – income taxes .
income tax expense for the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons : .

Question: Which year has the highest Statutory U.S. Federal tax?
Answer: 2019
2019
2018
$'000
$'000
Revenue from external customers
Australia
144,621
129,431
New Zealand
13,036
8,912
Total
157,657
138,343
4 .
segment information .
during the 2019 and 2018 financial years the group operated wholly within one business segment being the operation and management of storage centres in australia and new zealand .
the managing director is the group ’ s chief operating decision maker and monitors the operating results on a portfolio wide basis .
monthly management reports are evaluated based upon the overall performance of nsr consistent with the presentation within the consolidated financial statements .
the group ’ s financing -including finance costs and finance income are managed on a group basis and not allocated to operating segments .
the operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information .
the revenue information above excludes interest income and is based on the location of storage centres .

Question: What is the average revenue from New Zealand for 2018 and 2019?
Answer: 10974
Number of Shares
Weighted-Average Grant-Date Fair Value
(per share)
Outstanding at April 1, 2018
243,354
$10.78
Granted
265,452
14.66
Vested
(197,917)
12.74
Forfeited
(73,743)
11.3
Outstanding at March 31, 2019
237,146
$13.46
restricted shares .
we granted shares to certain of our directors executives and key employees under the 2016 and 2011 plans the vesting of which is service-based .
the following table summarizes the activity during the twelve months ended march 31 2019 for restricted shares awarded under the 2016 and 2011 plans : .
the weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date .
during fiscal 2019 a total of 197917 shares net of 47146 shares withheld from the vested restricted shares to cover the employee ' s minimum applicable income taxes were issued from treasury .
the shares withheld were returned to treasury shares .

Question: How many shares were issued from treasury in 2019?
Answer: 197,917 shares, net of 47,146 shares
Fiscal year-end
Fiscal year-end
2019
2018
Non-current deferred income tax assets
$87,011
$64,858
Non-current deferred income tax liabilities
(27,785)
(26,339)
Net deferred tax assets
$59,226
$38,519
the net deferred tax asset is classified on the consolidated balance sheets as follows -in thousands : .
we have various tax attribute carryforwards which include the following : .
• foreign federal and local gross net operating loss carryforwards are $ 61 .
6 million of which $ 47 .
0 million have no expiration date and $ 14 .
6 million have various expiration dates beginning in fiscal 2020 .
among the total of $ 61 .
6 million foreign net operating loss carryforwards a valuation allowance of $ 31 .
7 million has been provided for certain jurisdictions since the recovery of the carryforwards is uncertain .
u .
s .
federal and certain state gross net operating loss carryforwards are $ 14 .
0 million and $ 30 .
7 million respectively which were acquired from our acquisitions .
a full valuation allowance against certain other state net operating losses of $ 30 .
7 million has been recorded .
california gross net operating loss carryforwards are $ 2 .
8 million and are scheduled to expire beginning in fiscal 2032 .
• u .
s .
federal r & d credit carryforwards of $ 35 .
4 million are scheduled to expire beginning in fiscal 2025 .
california r & d credit carryforwards of $ 32 .
2 million have no expiration date .
a total of $ 27 .
1 million valuation allowance before u .
s .
federal benefit has been recorded against california r & d credit carryforwards of $ 32 .
2 million since the recovery of the carryforwards is uncertain .
other states r & d credit carryforwards of $ 3 .
9 million are scheduled to expire beginning in fiscal 2020 .
a valuation allowance totaling $ 2 .
7 million before u .
s .
federal benefit has been recorded against certain state r & d credit carryforwards of $ 3 .
9 million since the recovery of the carryforwards is uncertain .
• u .
s .
federal foreign tax credit carryforwards of $ 51 .
9 million are scheduled to expire beginning in fiscal 2022 .

Question: What was the change in Net deferred tax assets from 2018 to 2019?
Answer: 20707
Fiscal
Fiscal
Fiscal
2019
2018
2017
Cost of sales
$4,880
$4,403
$3,541
Research and development
2,990
3,247
2,973
Selling, general and administrative
28,596
25,088
23,911
Income tax benefit
(4,946)
(5,073)
(7,073)
$31,520
$27,665
$23,352
stock compensation expense .
the following table shows total stock-based compensation expense and related tax benefits included in the consolidated statements of operations for fiscal 2019 2018 and 2017 -in thousands : .
as a result of our acquisition of rofin on november 7 2016 we made a payment of $ 15 .
3 million due to the cancellation of options held by employees of rofin .
the payment was allocated between total estimated merger consideration of $ 11 .
1 million and post-merger stock-based compensation expense of $ 4 .
2 million recorded in the first quarter of fiscal 2017 based on the portion of the total service period of the underlying options that have not been completed by the merger date .
during fiscal 2019 $ 4 .
8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans $ 4 .
8 million was amortized into cost of sales and $ 1 .
5 million remained in inventory at september 28 2019 .
during fiscal 2018 $ 4 .
7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans $ 4 .
4 million was amortized into cost of sales and $ 1 .
5 million remained in inventory at september 29 2018 .
at fiscal 2019 year-end the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $ 33 .
1 million .
we do not estimate forfeitures .
this cost will be amortized on a straight-line basis over a weighted-average period of approximately 1 .
5 years .

Question: In which year was the amount of Research and development largest?
Answer: 2018
July 27, 2019
July 28, 2018
Derivatives designated as hedging instruments:
Foreign currency derivatives—cash flow hedges
$663
$147
Interest rate derivatives
4,500
6,750
Net investment hedging instruments
309
250
Derivatives not designated as hedging instruments:
Foreign currency derivatives
2,708
2,298
Total return swaps—deferred compensation
574
566
Total
$8,754
$10,011
12 .
derivative instruments .
-a summary of derivative instruments .
we use derivative instruments primarily to manage exposures to foreign currency exchange rate interest rate and equity price risks .
our primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency exchange rates interest rates and equity prices .
our derivatives expose us to credit risk to the extent that the counterparties may be unable to meet the terms of the agreement .
we do however seek to mitigate such risks by limiting our counterparties to major financial institutions .
in addition the potential risk of loss with any one counterparty resulting from this type of credit risk is monitored .
management does not expect material losses as a result of defaults by counterparties .
the notional amounts of our outstanding derivatives are summarized as follows -in millions : .

Question: What was the change in the Net investment hedging instruments between 2018 and 2019?
Answer: 59
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Income taxes per federal statutory rate
$14,111
$36,199
$69,348
State income taxes, net of federal deduction
10
2,372
1,794
Transition tax - U.S. Tax Reform
—
1,174
61,690
Corporate tax rate changes - U.S. Tax Reform
—
(652)
11,177
Tax benefit associated with inverter business wind down
—
—
(33,837)
Stock based compensation
(97)
(974)
(5,263)
GILTI Tax
8,796
13,064
—
Tax effect of foreign operations
(13,086)
(19,162)
(47,482)
Uncertain tax position
(4,487)
(3,088)
4,948
Unremitted earnings
1,624
2,564
—
Tax credits
(6,280)
(9,844)
(658)
Change in valuation allowance
7,222
(1,306)
841
Withholding taxes
6,500
1,371
—
Other permanent items, net
(3,614)
3,509
(468)
Total provision for income taxes
$10,699
$25,227
$62,090
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the company ’ s effective tax rate differs from the u .
s .
federal statutory rate of 35 % for the year ended december 31 2017 primarily due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions which are subject to lower tax rates offset by the impact of u .
s .
tax reform .
the principal causes of the difference between the federal statutory rate and the effective income tax rate for each the years below are as follows : .

Question: Why did the company's effective tax rate differ from the U.S. federal statutory rate?
Answer: due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions, which are subject to lower tax rates, offset by the impact of U.S. tax reform.
As at 31.12.19
As at 28.02.20
Substantial shareholdings
Number of Ordinary shares
% of issued share capital
Number of Ordinary shares
% of issued share capital
The Capital Group Companies, Inc.
6,584,006
8.9%
6,598,428
8.9%
Sun Life Financial, Inc.
5,566,823
7.5%
5,481,561
7.4%
BlackRock, Inc.
4,624,204
6.3%
4,913,790
6.7%
Fiera Capital Corporation
4,764,251
6.5%
4,768,688
6.5%
APG Groep N.V.
4,068,000
5.5%
4,068,000
5.5%
The Vanguard Group, Inc.
2,569,081
3.5%
2,637,287
3.6%
substantial shareholdings .
the voting rights in the table below have been determined in accordance with the requirements of the uk listing authority ’ s disclosure and transparency rules dtr 5 and represent 3 % or more of the voting rights attached to issued shares in the company as at 28th february 2020 and 31st december 2019 .
there are no controlling founder shareholders .

Question: Which company has the largest % of issued share capital as at 28.02.20?
Answer: The Capital Group Companies, Inc.
Year ended December 31,
Year ended December 31,
Year ended December 31,
Variance
2019
2018
2017
2019 v. 2018
2018 v. 2017
Cash flows provided by operating activities
$378.3
$435.5
$351.1
$(57.2)
$84.4
Cash flows used in investing activities
(551.0)
(144.1)
(84.7)
(406.9)
(59.4)
Cash flows provided by (used in) financing activities
167.8
(287.3)
(384.1)
455.1
96.8
Net (decrease) increase in cash and cash equivalents
$(4.9)
$4.1
$(117.7)
$(9.0)
$121.8
cash flows .
the following table provides a summary of cash flows from operating investing and financing activities -in millions : .
operating activities .
the $ 57 .
2 million decrease in cash provided by operating activities in 2019 compared to 2018 is primarily related to the timing and amount of cash receipts for trade receivables net higher payments primarily related to income taxes and incentive bonus and the timing of payments for trade accounts payable and other accrued liabilities .
the $ 84 .
4 million increase in cash provided by operating activities in 2018 compared to 2017 was primarily related to increased earnings excluding the prior year effect of the tax reform act and the timing and amount of cash receipts for trade receivables net .
investing activities .
the $ 406 .
9 million increase in cash used in investing activities in 2019 compared to 2018 is primarily related to our d & b investment and our acquisition of compass analytics .
the $ 59 .
4 million increase in cash used in investing activities in 2018 compared to 2017 was primarily related to the heavywater and ernst acquisitions and higher capital expenditures in 2018 .
financing activities .
the $ 455 .
1 million increase in cash provided by financing activities in 2019 compared to 2018 is primarily related to an incremental borrowing to fund our d & b investment as well as fewer share repurchases .
the $ 96 .
8 million decrease in cash used in financing activities in 2018 compared to 2017 was primarily related to tax distributions to bkfs llc members and the senior notes redemption fee in 2017 .

Question: How many years was the Net  increase in cash and cash equivalents positive?
Answer: 1
Shares
Weighted- Average Grant-Date Fair Value
Outstanding as of August 31, 2018
8,352,307
$24.34
Changes during the period
Shares granted(1)
3,144,205
$25.25
Shares vested
(1,983,411)
$25.07
Shares forfeited
(2,347,628)
$24.78
Outstanding as of August 31, 2019
7,165,473
$26.27
restricted stock units .
certain key employees have been granted time-based performance-based and market-based restricted stock units .
the time-based restricted stock units granted generally vest on a graded vesting schedule over three years .
the performance-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 150 % depending on the specified performance condition and the level of achievement obtained .
the performance-based restricted stock units have a vesting condition that is based upon the company ’ s cumulative adjusted core earnings per share during the performance period .
the market-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 200 % depending on the specified performance condition and the level of achievement obtained .
the market-based restricted stock units have a vesting condition that is tied to the company ’ s total shareholder return based on the company ’ s stock performance in relation to the companies in the standard and poor ’ s -s & p super composite technology hardware and equipment index excluding the company .
on october 6 2017 the company ’ s compensation committee approved the modification of vesting criteria for certain performance-based restricted stock units granted in fiscal year 2015 .
as a result of the modification 0 .
8 million awards vested during the first quarter of fiscal year 2018 which resulted in approximately $ 24 .
9 million of stock-based compensation expense recognized .
the following table summarizes restricted stock units activity from august 31 2018 through august 31 2019 : .
-1 for those shares granted that are based on the achievement of certain performance criteria the amount represents the maximum number of shares that can vest .
during the fiscal year ended august 31 2019 the company awarded approximately 1 .
6 million time-based restricted stock units 0 .
4 million performance based restricted stock units and 0 .
4 million market-based restricted stock units based on target performance criteria .

Question: What does the amount for shares granted that are based on the achievement of certain performance criteria represent?
Answer: the maximum number of shares that can vest.
Group
2019
2018
S$ Mil
S$ Mil
Operating expenses included the following:
Auditors' remuneration
- KPMG LLP, Singapore
2.4
-
- KPMG, Australia
1.2
-
- Other KPMG offices
1.3
-
- Deloitte & Touche LLP, Singapore
-
1.5
- Deloitte Touche Tohmatsu, Australia
-
1.2
- Other Deloitte & Touche offices
-
2.1
Non-audit fees (1) paid to
- KPMG LLP, Singapore
0.4
-
- KPMG, Australia
0.4
-
- Other KPMG offices
0.1
-
- Deloitte & Touche LLP, Singapore
- -
0.3
- Deloitte Touche Tohmatsu, Australia
-
0.3
- Other Deloitte & Touche offices
-
0.2
Impairment of trade receivables
121.8
128.0
Allowance for inventory obsolescence
1.1
7.1
Operating lease payments
437.2
470.7
5 .
5 other operating expense items .
note : -1 the non-audit fees for the current financial year ended 31 march 2019 included s $ 0 .
4 million and s $ 0 .
2million paid to kpmg llp singapore and kpmg australia in respect of tax services certification and review for regulatory purposes .
in the previous financial year the non-audit fees included s $ 0 .
2 million and s $ 0 .
3 million paid to deloitte & touche llp singapore and deloitte touche tohmatsu australia respectively in respect of tax services certification and review for regulatory purposes .
the audit committee had undertaken a review of the non-audit services provided by the auditors kpmg llp and in the opinion of the audit committee these services did not affect the independence of the auditors .
the audit committee had undertaken a review of the non-audit services provided by the auditors kpmg llp and in the opinion of the audit committee these services did not affect the independence of the auditors .

Question: Does the non-audit services provided by KPMG LLP affect their independence?
Answer: these services did not affect the independence of the auditors
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: Which sector was Sigma's revenue concentrated in?
Answer: Communications