FangyuLei/tatqa huggingface dataset:
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Primary geographical markets
North America
93%
95%
96%
Others
7%
5%
4%
Total revenues
100%
100%
100%
disaggregation of revenue .
the following table provides information about disaggregated revenue by primary geographical markets : .
the company derived over 90 % and approximately 88 % and 84 % of subscription revenues from ringcentral office product for the years ended december 31 2019 2018 and 2017 respectively .

Question: What are the respective percentage of subscription revenue derived in the years ended December 2018 and 2019?
Answer: 88% over 90%
(in million)
2019
2018
Trade accounts receivable
$526.6
$469.2
Less: Allowance for doubtful accounts
(2.2)
(2.3)
Product returns reserve
(0.3)
(0.2)
Partner programs and other obligations
(49.8)
(28.5)
Accounts receivable, net (1)
$474.3
$438.2
accounts receivable net .
accounts receivable net consisted of the following as of january 31 : .
-1 autodesk adopted asu no .
2014-09 “ revenue from contracts with customers " regarding accounting standards codification -asc topic 606 during the first quarter of fiscal 2019 .
as such current year balances are shown under asc topic 606 and prior year balances are shown under asc topic 605 .
see note 1 " business and summary of significant accounting policies-accounting standards adopted " of our consolidated financial statements for additional information .
allowances for uncollectible trade receivables are based upon historical loss patterns the number of days that billings are past due and an evaluation of the potential risk of loss associated with problem accounts .
as part of the indirect channel model autodesk has a partner incentive program that uses quarterly attainment of monetary rewards to motivate distributors and resellers to achieve mutually agreed upon business goals in a specified time period .
a portion of these incentives reduce maintenance and other revenue in the current period .
the remainder which relates to incentives on our subscription program is recorded as a reduction to deferred revenue in the period the subscription transaction is billed and subsequently recognized as a reduction to subscription revenue over the contract period .
these incentive balances do not require significant assumptions or judgments .
depending on how the payments are made the reserves associated with the partner incentive program are treated on the balance sheet as either contra accounts receivable or accounts payable .

Question: What are allowances for uncollectible trade receivables based on?
Answer: historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with problem accounts.
Years Ended December 31,
Years Ended December 31,
2018
2017
Expected life (years)
5.6
5.6
Risk-free interest rate
2.7%
1.9%
Expected volatility
26.4%
29.4%
Expected dividend yield
—
—
the fair value of options granted in the respective fiscal years are estimated on the date of grant using the black-scholes optionpricing model acceptable under asc 718 with the following weighted average assumptions : .
expected volatilities are based on the company ’ s historical common stock volatility derived from historical stock price data for periods commensurate with the options ’ expected life .
the expected life of options granted represents the period of time options are expected to be outstanding based primarily on historical employee option exercise behavior .
the risk-free interest rate is based on the implied yield currently available on u .
s .
treasury zero coupon bonds issued with a term equal to the expected life at the date of grant of the options .
the expected dividend yield is zero as the company has historically paid no dividends and does not anticipate dividends to be paid in the future .

Question: What was the expected life (years) in 2018?
Answer: 5.6
rTSR
SALES/SQM
ROFE
Entry
16.66%
6.66%
6.66%
Target
n/a
20%
20%
Stretch
33.33%
33.33%
33.33%
it rewards executives subject to performance against three equally weighted measures over a three year performance period : .
relative tsr is used as a measure in our lti plan to align executive outcomes and long ‐ term shareholder value creation .
the peer group is the asx30 excluding metals and mining companies .
peer group ranking at the 75th percentile or higher 100 % vesting is achieved and ranking at the median 50 % vesting is achieved .
between the 75th and median pro-rata vesting is achieved from 50 % to 100 % .
peer group ranking below the median results in zero vesting .
sales per square metre measures sales productivity improvements across the food and drinks businesses .
efficient use of our physical network for in ‐ store and online sales is core to our success .
rofe is an important measures to drive behaviours consistent with the delivery of long ‐ term shareholder value .
rofe improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets which is important for a business that is building capabilities for the future .
lease ‐ adjusted rofe measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings .
we adjust for leases to recognise that a very significant portion of our sites are leased .
this approach is also similar to the accounting standard definition of rofe that will change to incorporate a lease-adjusted definition from f20 .
the sales / sqm and rofe targets are published following the end of the performance period given the commercial sensitivity of this information .

Question: What is the rTSR for Entry?
Answer: 16.66%
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Foreign currency transaction gains(losses)
$(1,262)
$2,029
$(548)
Gains (losses) on derivative instruments not designated as hedges
(674)
(1,751)
143
Net investment gains (losses) on investments held in rabbi trust
2,379
(867)
1,619
Other miscellaneous income (expense)
(857)
(1,659)
44
$(414)
$(2,248)
$1,258
note 26 .
other income -expense .
other income -expense net consisted of the following -in thousands : .

Question: What was the overall percentage change in Net investment gains  on investments held in rabbi trust in 2019 from 2017?
Answer: 46.94
December 31,
December 31,
December 31,
2019
2019
2018
Computer hardware and software
$3,427
$3,353
Office equipment and office furniture
8,148
7,814
Capitalized internal-use software and website development
4,390
4,383
Leasehold improvements
6,247
6,140
22,212
21,690
Less accumulated depreciation and amortization
(19,230)
(17,900)
Total
$2,982
$3,790
property and equipment consist of the following -in thousands : .
depreciation expense was $ 1 .
2 million and $ 1 .
6 million for the years ended december 31 2019 and 2018 respectively .
amortization of capitalized internal-use software and website development costs was $ 157000 and $ 247000 for the years ended december 31 2019 and 2018 respectively .

Question: What is the amount of computer hardware and software for 2019 and 2018 respectively?
Answer: $3,427 $3,353
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
Quarter Ended
September 30
December 31
March 31
June 30
Total
Fiscal Year 2019
Revenue
$  29,084
$  32,471
$  30,571
$  33,717
$  125,843
Gross margin
19,179
20,048
20,401
23,305
82,933
Operating income
9,955
10,258
10,341
12,405
42,959
Net income (a)
8,824
8,420
8,809
13,187
39,240
Basic earnings per share
1.15
1.09
1.15
1.72
5.11
Diluted earnings per share (b)
1.14
1.08
1.14
1.71
5.06
Fiscal Year 2018
Revenue
$  24,538
$ 28,918
$ 26,819
$ 30,085
$ 110,360
Gross margin
16,260
17,854
17,550
20,343
72,007
Operating income
7,708
8,679
8,292
10,379
35,058
Net income (loss) (c)
6,576
(6,302)
7,424
8,873
16,571
Basic earnings (loss) per share
0.85
(0.82)
0.96
1.15
2.15
Diluted earnings (loss) per share (d)
0.84
(0.82)
0.95
1.14
2.13
note 21 — quarterly information -unaudited .
-a reflects the $ 157 million net charge related to the enactment of the tcja for the second quarter and the $ 2 .
6 billion net income tax benefit related to the intangible property transfers for the fourth quarter which together increased net income by $ 2 .
4 billion for fiscal year 2019 .
see note 12 – income taxes for further information .
-b reflects the net charge related to the enactment of the tcja and the net income tax benefit related to the intangible property transfers which decreased -increased diluted eps $ 0 .
02 for the second quarter $ -0 .
34 for the fourth quarter and $ -0 .
31 for fiscal year 2019 .
-c reflects the net charge -benefit related to the enactment of the tcja of $ 13 .
8 billion for the second quarter $ -104 million for the fourth quarter and $ 13 .
7 billion for fiscal year 2018 .
-d reflects the net charge -benefit related to the enactment of the tcja which decreased -increased diluted eps $ 1 .
78 for the second quarter $ -0 .
01 for the fourth quarter and $ 1 .
75 for fiscal year 2018 .

Question: How much would diluted EPS be for second quarter ended of fiscal year 2019 without the net charge related to the enactment of the TCJA and the net income tax benefit related to the intangible property transfers?
Answer: 1.73
As of June 30,
As of June 30,
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
Employee benefits
$3,323
$2,094
Dilapidation provision
2,759
2,269
$6,082
$4,363
non-current provisions .
non-current provisions consisted of the following : .
the non-current provision for employee benefits includes long service leave as described above .
the dilapidation provision relates to certain lease arrangements for office space entered into by the group .
these lease arrangements require the group to restore each premises to its original condition upon lease termination .
accordingly the group records a provision for the present value of the estimated future costs to retire long-lived assets at the expiration of these leases .

Question: What is the average employee benefits for fiscal years 2018 and 2019?
Answer: 2708.5
Year Ended
Year Ended
December 31, 2019
December 31, 2018
$
$
Realized (losses) gains relating to:
Interest rate swap agreements
(8,296)
(13,898)
Interest rate swap agreement terminations
—
(13,681)
Foreign currency forward contracts
(147)
—
Stock purchase warrants
(25,559)
—
Forward freight agreements
1,490
137
(32,512)
(27,442)
Unrealized (losses) gains relating to:
Interest rate swap agreements
(7,878)
33,700
Foreign currency forward contracts
(200)
—
Stock purchase warrants
26,900
(21,053)
Forward freight agreements
(29)
(57)
18,793
12,590
Total realized and unrealized losses on derivative instruments
(13,719)
(14,852)
realized and unrealized -losses gains on non-designated derivative instruments .
realized and unrealized -losses gains related to derivative instruments that are not designated as hedges for accounting purposes are included as a separate line item in the consolidated statements of loss .
net realized and unrealized losses on non-designated derivatives were $ 13 .
7 million for 2019 compared to $ 14 .
9 million for 2018 as detailed in the table below : .
the realized losses relate to amounts we actually realized for settlements related to these derivative instruments in normal course and amounts paid to terminate interest rate swap agreement terminations .
during 2019 and 2018 we had interest rate swap agreements with aggregate average net outstanding notional amounts of approximately $ 1 .
1 billion and $ 1 .
3 billion respectively with average fixed rates of approximately 3 .
0 % and 2 .
9 % respectively .
short-term variable benchmark interest rates during these periods were generally less than 3 .
0 % and as such we incurred realized losses of $ 8 .
3 million and $ 13 .
9 million during 2019 and 2018 respectively under the interest rate swap agreements .
we did not incur any realized losses related to the termination of interest rate swaps in 2019 compared to realized losses of $ 13 .
7 million during 2018 .
primarily as a result of significant changes in long-term benchmark interest rates during 2019 and 2018 we recognized unrealized losses of $ 7 .
9 million in 2019 compared to unrealized gains of $ 33 .
7 million in 2018 under the interest rate swap agreements .
during the year ended december 31 2019 we recognized a reversal of previously unrealized losses of $ 26 .
9 million on all the warrants held by teekay to purchase common units of altera -or the warrants as a result of the sale of the warrants to brookfield and we concurrently recognized a realized loss of $ 25 .
6 million during the same period .
during the year ended december 31 2018 we recognized unrealized losses of $ 21 .
1 million on the warrants .
please read “ item 18 – financial statements : note 12 – fair value measurements and financial instruments .
” .

Question: What is the increase/ (decrease) in Realized (losses) gains relating to Forward freight agreements from Year Ended December 31, 2019 to December 31, 2018?
Answer: 1353
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: How many years did deferred revenues exceed $10 million?
Answer: 1
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
(in thousands)
(in thousands)
(in thousands)
(in thousands)
(in thousands)
Net cash provided by (used in) operating activities (1)
$(156,832)
$113,207
$64,241
$138,720
$141,257
Purchase of property and equipment
(36,531)
(52,880)
(89,160)
(78,640)
(30,566)
Free cash flow
$(193,363)
$60,327
$(24,919)
$60,080
$110,691
Net cash provided by (used in) investing activities
$25,761
$17,496
$(28,718)
$(392,666)
$(170,027)
Net cash provided by (used in) financing activities (1)
$(8,406)
$1,287
$4,635
$19,794
$368,953
free cash flow .
we define free cash flow as net cash provided by -used in operating activities less purchase of property and equipment .
we consider free cash flow to be a liquidity measure that provides useful information to management and investors about the amount of cash generated by the business that can possibly be used for investing in our business and strengthening the balance sheet but it is not intended to represent the residual cash flow available for discretionary expenditures .
free cash flow is not prepared in accordance with u .
s .
gaap and should not be considered in isolation of or as an alternative to measures prepared in accordance with u .
s .
gaap .
the following table presents a reconciliation of net cash provided by -used in operating activities to free cash flow : .
-1 our adoption of asu 2016-09 on january 1 2017 resulted in excess tax benefits for share-based payments recorded as a reduction of income tax expense and reflected within operating cash flows rather than recorded within equity and reflected within financing cash flows .
we elected to adopt this new standard retrospectively which impacted the presentation for all periods prior to the adoption date .

Question: How does the company define free cash flows?
Answer: Net cash provided by (used in) operating activities less purchase of property and equipment
December 31, 2019
December 31, 2018
(in thousands)
(in thousands)
Cash, cash equivalents and marketable securities
$2,455,194
$1,969,670
Total assets
3,489,479
2,254,785
Total liabilities
473,745
164,017
Total non-current liabilities
157,363
25,329
key balance sheet information .
total assets increased $ 1234 .
7 million as at december 31 2019 compared to december 31 2018 principally due to a $ 485 .
5 million increase in cash cash equivalents and marketable securities mainly as a result of the public offering in september 2019 which resulted in net proceeds of $ 688 .
0 million .
business acquisitions during the year largely due to the acquisition of 6rs further impacted total assets through an increase in goodwill of $ 273 .
8 million a $ 141 .
2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid .
the remainder of the increase is due to : the adoption of the new lease accounting standard further discussed in the " critical accounting policies and estimates " section below which resulted in the addition of right-of-use assets totaling $ 134 .
8 million as at december 31 2019 ; a $ 58 .
3 million increase in merchant cash advances and loans receivable ; a $ 49 .
8 million increase in property and equipment largely related to leaseholds for our offices ; a $ 49 .
2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable unbilled revenue related to subscription fees for plus merchants transaction fees and shipping charges ; and a $ 19 .
4 million increase in deferred tax assets .
total liabilities increased by $ 309 .
7 million principally as a result of the adoption of the new leasing standard which resulted in $ 126 .
8 million of additional lease liabilities related to obtaining right-of-use assets .
accounts payable and accrued liabilities increased by $ 84 .
2 million which was due to an increase in indirect taxes payable payroll liabilities and payment processing and interchange fees partly offset by a decrease in foreign exchange forward contract liabilities .
the increase was also due to income taxes payable of $ 69 .
4 million driven largely by the one-time capital gain recognized in the period .
deferred tax liabilities increased by $ 7 .
6 million due to the acquisition of 6rs .
the growth in sales of our subscription solutions offering along with the acquisition of 6rs resulted in an increase of deferred revenue of $ 21 .
6 million .

Question: How much was the total liabilities as at December 31, 2019?
Answer: 473,745
€ million
2017/2018
2018/2019
Services provided
8
8
Associates
5
5
Joint ventures
3
3
Miscellaneous related parties
0
0
Services received
96
93
Associates
78
76
Joint ventures
8
7
Miscellaneous related parties
10
10
Receivables from services provided, as of 30/9
0
0
Associates
0
0
Joint ventures
0
0
Miscellaneous related parties
0
0
Liabilities from goods/services received as of 30/9
1
1
Associates
0
0
Joint ventures
0
0
Miscellaneous related parties
1
1
49 .
notes on related parties .
in financial year 2018 / 19 metro maintained the following business relations to related companies : .
transactions with associated companies and other related parties .
the services received totalling € 93 million -2017 / 18 : € 96 million that metro companies received from associates and other related parties in financial year 2018 / 19 consisted mainly of real estate leases in the amount of € 79 million -2017 / 18 : € 80 million thereof € 76 million from associates ; -2017 / 18 : € 78 million and the rendering of services in the amount of € 15 million -2017 / 18 : € 16 million thereof € 7 million from joint ventures ; -2017 / 18 : € 8 million .
other future financial commitments in the amount of € 667 million -2017 / 18 : € 719 million consist of tenancy agreements with the following associated companies : opci fwp france opci fws france habib metro pakistan and the mayfair group .
in financial year 2018 / 19 metro companies provided services to companies belonging to the group of associates and related parties in the amount of € 8 million -2017 / 18 : € 8 million .
a dividend of € 38 million has been paid out to a shareholder with significant influence .
business relations with related parties are based on contractual agreements providing for arm ’ s length prices .
as in financial year 2017 / 18 there were no business relations with related natural persons and companies of management in key positions in financial year 2018 / 19 .
related persons -compensation for management in key positions .
the management in key positions consists of members of the management board and the supervisory board of metro ag .
thus the expenses for members of the management board of metro ag amounted to € 6 .
9 million -2017 / 18 : € 5 .
2 million for short-term benefits and € 3 .
7 million -2017 / 18 : € 7 .
0 million for post-employment benefits .
thereof an amount of € 3 .
0 million relates to termination benefits paid in financial year 2018 / 19 .
the expenses for existing compensation programmes with long-term incentive effect in financial year 2018 / 19 calculated in accordance with ifrs 2 amounted to € 2 .
6 million -2017 / 18 : € 0 .
7 million .
the short-term compensation for the members of the supervisory board of metro ag amounted to € 2 .
2 million -2017 / 18 : € 2 .
2 million .
the total compensation for members of the management board in key positions in financial year 2018 / 19 amounted to € 15 .
4 million -2017 / 18 : € 15 .
1 million .

Question: What was the percentage change in services received in FY2019 from FY2018?
Answer: -3.12
USDm
2019
2018
2017
Reconciliation to revenue
Revenue
692.6
635.4
657.0
Port expenses, bunkers and commissions
-267.7
-283.0
-259.9
TCE earnings
424.9
352.4
397.1
alternative performance measures .
time charter equivalent -tce earnings : .
torm defines tce earnings a performance measure as revenue after port expenses bunkers and commissions incl .
freight and bunker derivatives .
the company reports tce earnings because we believe it provides additional meaningful information to investors in relation to revenue the most directly comparable ifrs measure .
tce earnings is a standard shipping industry performance measure used primarily to compare period-to-period changes in a shipping company ’ s performance irrespective of changes in the mix of charter types -i .
e .
spot charters time charters and bareboat charters under which the vessels may be employed between the periods .
below is presented a reconciliation from revenue to tce earnings : .

Question: How is TCE earnings used as a standard shipping industry performance measure?
Answer: TCE earnings is a standard shipping industry performance measure used primarily to compare period-to-period changes in a shipping company’s performance irrespective of changes in the mix of charter types (i.e. spot charters, time charters and bareboat charters) under which the vessels may be employed between the periods
2015 Grant
2016 Grant
2017 Grant
2018 Grant
2019 Grant
Grant date
11th June
5th April
26th May
4th April
15th May
Mid market share price at grant date
3,460.0p
3,550.0p
5,256.0p
5,560.0p
8,161.0p
Number of employees
15
13
12
12
12
Shares under scheme
70,290
69,890
62,356
60,899
60,626
Vesting period
3 years
3 years
3 years
3 years
3 years
Probability of vesting
71.5%
70.8%
73.1%
73.5%
74.1%
Fair value
2,473.9p
2,513.4p
3,842.1p
4,084.4p
6,048.9p
performance share plan .
the relevant disclosures in respect of the performance share plan grants are set out below .

Question: What was the percentage change in the number of shares under scheme under the 2019 Grant from the 2018 Grant?
Answer: -0.45