FangyuLei/tatqa huggingface dataset:
Years ended December31
Years ended December31
Years ended December31
(In millions of dollars, except tax rates)
2019
2018
Statutory income tax rate
26.7%
26.7%
Income before income tax expense
2,755
2,817
Computed income tax expense
736
752
Increase (decrease) in income tax expense resulting from:
Non-deductible stock-based compensation
–
5
Non-deductible portion of equity losses
7
1
Income tax adjustment, legislative tax change
(23)
-
Non-taxable portion of capital gains
(2)
(9)
Other items
(6)
9
Total income tax expense
712
758
Effective income tax rate
25.8%
26.9%
Cash income taxes paid
400
370
income tax expense .
below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year .
our effective income tax rate this year was 25 .
8 % compared to 26 .
9 % for 2018 .
the effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the alberta corporate income tax rate over a four-year period .
cash income taxes paid increased this year primarily as a result of the timing of installment payments .

Question: What was the increase / (decrease) in Income before income tax expense from 2019 to 2018?
Answer: -62
Fiscal year-end
Fiscal year-end
2019
2018
Projected benefit obligation
$60,437
$51,499
Accumulated benefit obligation
55,941
47,713
Fair value of plan assets
12,997
12,486
14 .
defined benefit plans -continued .
the information for plans with an accumulated benefit obligation in excess of plan assets is as follows -in thousands : .

Question: What was the  Accumulated benefit obligation  in 2018?
Answer: 47,713
Weighted-average assumptions used to define the benefit obligations
2019
2018
%
%
Rate of increase in salaries
2.4
2.7
Rate of increase in pensions
2.8
2.9
Rate of price inflation
2.9
3.2
Discount rate
2.1
2.7
7 employee benefits .
pension plans .
the company is accounting for pension costs in accordance with international accounting standard 19 .
the disclosures shown here are in respect of the company ’ s defined benefit obligations .
other plans operated by the company were defined contribution plans .
the total expense relating to the company ’ s defined contribution pension plans in the current year was £ 0 .
7m -2018 : £ 0 .
6m .
at 31st december 2019 the post-retirement mortality assumptions in respect of the company defined benefit scheme follows 85 % / 96 % -male / female of saps s2 cmi 2017 projections with a long term trend of 1 .
25 % p .
a .
at 31st december 2018 the postretirement mortality assumptions in respect of the company defined benefit scheme follows 85 % of saps s2 light base table for males and 96 % of saps s2 base table for females with cmi core projection model 2016 improvements commencing in 2007 subject to a 1 .
25 % p .
a .
long-term trend .
these assumptions are regularly reviewed in light of scheme-specific experience and more widely available statistics .
the financial assumptions used at 31st december were : .
the assumptions used by the actuary are the best estimates chosen from a range of possible actuarial assumptions which due to the timescale covered may not necessarily be borne out in practice .

Question: What was the absolute percentage change in the rate of price inflation from 2018 to 2019?
Answer: -0.3
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 Defined benefit pension plans in 2019?
Answer: (927)
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
ASSETS
Current assets:
Accounts receivable, net
$474.3
$73.4
$547.7
Prepaid expenses and other current assets (1)
192.1
(79.4)
112.7
Deferred income taxes, net
65.3
7.0
72.3
Other assets (1)
337.8
(17.9)
319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Deferred revenue
1,763.3
140.6
1,903.9
Other accrued liabilities
142.3
1.7
144.0
Long-term deferred revenue
328.1
37.2
365.3
Long-term income taxes payable
21.5
(0.2)
21.3
Long-term deferred income taxes
79.8
(6.7)
73.1
Stockholders’ deficit:
Accumulated deficit (2)
$(2,147.4)
$(189.5)
$(2,336.9)
the following table shows select line items that were materially impacted by the adoption of asc topics 606 and 340-40 on autodesk ’ s consolidated balance sheet as of january 31 2019 : .
-1 short term and long term " contract assets " under asc topic 606 are included within " prepaid expenses and other current assets " and " other assets " respectively on the consolidated balance sheet .
-2 included in the " accumulated deficit " adjustment is $ 179 .
4 million for the cumulative effect adjustment of adopting asc topic 606 and 340-40 on the opening balance as of february 1 2018 .
adoption of the standard had no impact to net cash provided by or -used in operating financing or investing activities on the company ’ s consolidated statements of cash flows .

Question: What is the net adjusted accounts receivable?
Answer: $547.7
June 1, 2019
June 2, 2018
Land and improvements
$93,046
$90,757
Buildings and improvements
370,451
360,030
Machinery and equipment
496,166
478,997
Construction-in-progress
52,551
9,307
1,012,214
939,091
Less: accumulated depreciation
555,920
513,707
$456,294
$425,384
6 .
property plant and equipment .
property plant and equipment consisted of the following -in thousands : .
depreciation expense was $ 51 .
7 million $ 51 .
1 million and $ 48 .
8 million in fiscal years 2019 2018 and 2017 respectively .
the company maintains insurance for both property damage and business interruption relating to catastrophic events such as fires .
insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets clean-up and demolition costs and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved .
gains on insurance recoveries related to business interruption are recorded within “ cost of sales ” and any gains or losses related to property damage are recorded within “ other income -expense .
” insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows .
insurance claims incurred or finalized during the fiscal years ended 2019 2018 and 2017 did not have a material affect on the company ' s consolidated financial statements .

Question: What was the depreciation expense in 2019?
Answer: $51.7 million
For the Fiscal Years Ended
For the Fiscal Years Ended
For the Fiscal Years Ended
For the Fiscal Years Ended
March 31, 2019
March 31, 2019
March 31, 2018
March 31, 2018
Sales
Amount
% to Net Sales
Amount
% to Net Sales
Net sales
$240,740
$226,964
Segment operating income
22,546
9.4%
15,694
6.9%
electro-magnetic sensors and actuators .
the following table sets forth net sales operating income and operating income as a percentage of net sales for our msa reportable segment in fiscal years 2019 and 2018 -amounts in thousands except percentages .
net sales msa net sales of $ 240 .
7 million in fiscal year 2019 increased $ 13 .
8 million or 6 .
1 % from $ 227 .
0 million in fiscal year 2018 .
the increase in net sales was primarily driven by a $ 15 .
0 million increase in oem sales in the jpko region .
also contributing to the increase in net sales was a $ 4 .
3 million increase in ems sales across all regions and a $ 3 .
7 million increase in distributor sales across the americas and emea regions .
these increase in net sales were partially offset by a $ 5 .
5 million decrease in distributor sales across the apac and jpko regions and a $ 3 .
8 million decrease in oem sales across the americas apac and jpko regions .
reportable segment operating income .
segment operating income of $ 22 .
5 million in fiscal year 2019 increased $ 6 .
9 million from $ 15 .
7 million in fiscal year 2018 .
the increase in operating income was primarily due to a $ 6 .
6 million decrease in sg & a expenses resulting from a decrease in payroll expenses that was caused by a reduction in head count .
also contributing to the increase in operating income was a $ 2 .
9 million decrease in restructuring charges a $ 1 .
3 million decrease in net loss on write down and disposal of long-lived assets and a $ 0 .
2 million decrease in r & d expenses .
partially offsetting these improvements was a $ 4 .
1 million decrease in gross margin which was primarily driven by a change in the sales mix to lower margin products .

Question: What was the main driver of MSA net sales increase between 2018 and 2019?
Answer: primarily driven by a $15.0 million increase in OEM sales in the JPKO region.
Estimated
Useful Life
Fair value
(in years)
Current assets
$534
N/A
Fixed assets
23
N/A
Liabilities
(88)
N/A
Deferred revenue
(700)
N/A
Customer relationships
600
5
Core/developed technology
16,600
5
Deferred tax liability, net
(4,440)
N/A
Goodwill
36,514
Indefinite
$49,043
weblife balance inc .
on november 30 2017 -the “ weblife acquisition date ” pursuant to the terms of a merger agreement the company acquired all shares of weblife balance inc .
- “ weblife ” a browser isolation offerings vendor to extend its advanced threat protection capabilities into personal email while preserving the privacy of its users .
the company has estimated fair values of acquired tangible assets intangible assets and liabilities at the weblife acquisition date .
the results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the weblife acquisition date .
at the weblife acquisition date the consideration transferred was $ 48765 net of cash acquired of $ 278 .
per the terms of the merger agreement unvested stock options held by weblife employees were canceled and exchanged for the company ’ s unvested awards .
the fair value of $ 333 of these unvested options was attributed to pre-combination service and included in consideration transferred .
the fair value of $ 1468 was allocated to post-combination services .
the unvested awards are subject to the recipient ’ s continued service with the company and $ 1468 is recognized ratably as stock-based compensation expense over the required remaining service period .
also as part of the merger agreement 107 shares of the company ’ s common stock were deferred for certain key employees with the total fair value of $ 9652 -see note 11 “ equity award plans ” which was not included in the purchase price .
the deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions and their fair value is expensed as stock-based compensation expense over the remaining period .
proofpoint inc .
notes to consolidated financial statements -continued -dollars and share amounts in thousands except per share amounts .
the following table summarizes the fair values of tangible assets acquired liabilities assumed intangible assets and goodwill : .

Question: What is the amount of Goodwill in fair value?
Answer: 36,514
Performance rights issued and outstanding at 30 June 2019
Grant Date
Vesting Date1
Fair Value per Right $
Rights Granted
No. of Rights at 30/6/2019
2 Jul 2017
31 Aug 2020
3.815
355,316
355,316
2 Jul 2018
31 Aug 2021
3.01
530,652
530,652
Total
885,968
885,968
b .
employee performance rights plan .
the employee performance rights plan -the rights plan was approved by shareholders at the company ’ s agm on 23 november 2017 .
under the rights plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
rights plan awards are granted in the form of performance rights over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each performance right is to subscribe for one ordinary share upon vesting and when issued the shares will rank equally with other shares .
performance rights issued under the employee performance rights plan are valued on the same basis as those issued to kmp which is described in note 16-d .
1 .
the vesting date for rights granted on 2 july 2017 and 2 july 2018 is the date on which the board notifies the executive that the rights have vested after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed .
this is likely to be 31 august 2020 and 31 august 2021 respectively .
no performance rights vested or lapsed during the financial year .
the number of performance rights issued and outstanding at 30 june 2018 was 355316 consisting solely of the performance rights granted on 2 july 2017 .
the weighted average contractual life of outstanding performance rights at the end of the financial year is 1 .
77 years -2018 : 2 .
17 years .

Question: What was the total fair value for all rights granted?
Answer: 2952793.06
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Basic
338
350
355
Dilutive impact of share-based compensation arrangements
2
3
3
Diluted
340
353
358
16 .
earnings per share .
the weighted-average number of shares outstanding used in the computations of basic and diluted earnings per share were as follows : .

Question: In which years was the basic earnings per share calculated for?
Answer: 2019 2018 2017
December 31, 2019
December 31, 2018
(in thousands)
Assets
Interest rate swap
$—
$1,623
Liabilities
Interest rate swap
$37
$—
6 .
financial instruments .
the composition of financial instruments is as follows : .
the fair values of the company ’ s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities .
the levels are described below : .
level 1 : quoted prices -unadjusted in active markets that are accessible at the measurement date for assets or liabilities .
level 2 : observable prices that are based on inputs not quoted on active markets but corroborated by market data .
level 3 : unobservable inputs are used when little or no market data is available .
the company classifies its financial instrument within level 2 of the fair value hierarchy on the basis of models utilizing market observable inputs .
the interest rate swap has been valued on the basis of valuations provided by third-party pricing services as derived from standard valuation or pricing models .
market-based observable inputs for the interest rate swap include one month libor-based yield curves over the term of the swap .
the company reviews third-party pricing provider models key inputs and assumptions and understands the pricing processes at its third-party providers in determining the overall reasonableness of the fair value of its level 2 financial instruments .
the company also considers the risk of nonperformance by assessing the swap counterparty ' s credit risk in the estimate of fair value of the interest rate swap .
as of december 31 2019 and 2018 the company has not made any adjustments to the valuations obtained from its third party pricing providers .

Question: What was the average interest rate swap liabilities for 2018 and 2019?
Answer: 18.5
USDm
2019
2018
2017
Tangible and intangible fixed assets
1,782.2
1,445.0
1,384.8
Investments in joint ventures
1.2
0.1
0.3
Bunkers
34.8
39.4
33.2
Accounts receivables ¹⁾
99.5
96.3
87.5
Assets held-for-sale
9.1
6.2
6.6
Deferred tax liability
-44.9
-44.9
-44.9
Trade payables ²⁾
-94.4
-71.6
-60.0
Current tax liabilities
-1.5
-1.0
-1.4
Deferred income
-
-0.1
-0.1
Invested capital
1,786.0
1,469.4
1,406.0
invested capital : .
torm defines invested capital as the sum of intangible assets tangible fixed assets investments in joint ventures bunkers accounts receivables assets held-for-sale -when applicable deferred tax liability trade payables current tax liabilities and deferred income .
invested capital measures the net investment used to achieve the company ’ s operating profit .
the company believes that invested capital is a relevant measure that management uses to measure the overall development of the assets and liabilities generating the net profit .
such measure may not be comparable to similarly titled measures of other companies .
invested capital is calculated as follows : .
¹ ⁾ accounts receivables includes freight receivables other receivables and prepayments .
² ⁾ trade payables includes trade payables and other liabilities .

Question: What was the percentage change in invested capital in 2019 from 2018?
Answer: 21.55
millions
2019
2018
2017
Cost of cloud and software
138
3
55
Cost of services
154
3
118
Research and development
467
3
9
Sales and marketing
299
11
2
General and administration
71
0
2
Restructuring expenses
1,130
19
182
if not presented separately in our income statement restructuring expenses would have been classified in the different expense items in our income statement as follows : .
restructuring expenses by functional area .

Question: In which year was Cost of services largest?
Answer: 2019
March 31, 2019
Gross Amount
Accumulated Amortization
Net Amount
Core and developed technology
$7,413.0
$(1,112.9)
$6,300.1
Customer-related
917.1
(544.0)
373.1
In-process research and development
7.7
—
7.7
Distribution rights
0.3
(0.2)
0.1
Other
7.3
(2.7)
4.6
Total
$8,345.4
$(1,659.8)
$6,685.6
note 10 .
intangible assets and goodwill .
intangible assets consist of the following -in millions : .

Question: What was the difference between the gross amount of Distribution rights and Other assets?
Answer: 7
As of December 31,
As of December 31,
2019
2018
(Dollars in millions)
(Dollars in millions)
Accounts payable
$1,724
1,933
Other current liabilities:
Accrued rent
$75
45
Legal contingencies
88
30
Other
223
282
Total other current liabilities
$386
357
selected current liabilities .
current liabilities reflected in our consolidated balance sheets include accounts payable and other current liabilities as follows : .
included in accounts payable at december 31 2019 and 2018 were -i $ 106 million and $ 86 million respectively representing book overdrafts and -ii $ 469 million and $ 434 million respectively associated with capital expenditures .

Question: What do the current liabilities reflected in the consolidated balance sheets include?
Answer: accounts payable and other current liabilities
2019
2018
£m
£m
Raw materials, consumables and components
72.2
53.0
Work in progress
25.5
25.7
Finished goods and goods for resale
88.2
81.9
Total inventories
185.9
160.6
17 inventories .
the write-down of inventories recognised as an expense during the year in respect of continuing operations was £ 0 .
7m -2018 : £ 3 .
5m .
this comprises a cost of £ 5 .
1m -2018 : £ 4 .
8m to write-down inventory to net realisable value reduced by £ 4 .
4m -2018 : £ 1 .
3m for reversal of previous write-down reassessed as a result of customer demand .
the value of inventories expected to be recovered after more than 12 months is £ 13 .
4m -2018 : £ 11 .
2m .
there is no material difference between the statement of financial position value of inventories and their replacement cost .
none of the inventory has been pledged as security .

Question: What is the value of inventories expected to be recovered after more than 12 months in 2019?
Answer: £13.4m
2019
2018
$ million
$ million
At 1 January
254.2
282.6
Interest income on plans’ assets
7.0
7.0
Employer contributions
6.6
6.8
Benefit payments
(11.4)
(12.1)
Plan administration expenses
(0.6)
(0.5)
Re-measurement gain/(loss) on plans’ assets
25.8
(14.2)
Exchange adjustment
9.5
(15.4)
Fair value of plans’ assets
291.1
254.2
9 .
pensions continued .
defined benefit plans continued .
ii amounts in the financial statements continued .
e movements in the fair value of plans ’ assets .

Question: What was the percentage change in the fair value of plans' assets?
Answer: 14.52
Year ended December 31
Year ended December 31
Variance
2019
2018
$
%
Software Solutions
$1,012.3
$962.0
$50.3
5%
Data and Analytics
165.4
154.5
10.9
7%
Corporate and Other (1)
(0.5)
(2.5)
2.0
NM
Total
$1,177.2
$1,114.0
$63.2
6%
segment financial results .
revenues .
the following table sets forth revenues by segment for the periods presented -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .

Question: Which years did revenue from Software Solutions exceed $1,000 million?
Answer: 2019
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Interest income
$2,714
$1,356
$548
Weighted average balance of cash and investments
$179,526
$138,467
$124,637
Weighted average yield on cash and investments  
2.05 %
1.51 %
0.84 %
Interest expense
$1,915
$3,314
$4,491
Average debt outstanding
$56,776
$90,086
$127,598
Weighted average interest rate on debt
4.09 %
3.98 %
3.07 %
interest income and interest expense .
interest income is earned on our cash cash equivalents restricted cash and marketable securities .
the increase in interest income in fiscal 2019 compared to fiscal 2018 was attributable to higher investment yields related in part to longer duration investments as well as higher average investment balances .
interest expense primarily includes interest on our term loans partially offset by income from our interest-rate swap derivative contracts as well as term loan issuance costs amortization charges .
the decrease in interest expense in fiscal 2019 compared to fiscal 2018 was primarily due to lower outstanding debt balances related to the cmi acquisition as a result of principal payments made partially offset by additional interest expense related to the term loan originated to finance the acquisition of frt .
other income -expense net .
other income -expense net primarily includes the effects of foreign currency impact and various other gains and losses .

Question: In which year was Interest income less than 1,000 thousands?
Answer: 2017