FangyuLei/tatqa huggingface dataset:
2019
2018
€m
€m
Amounts falling due within one year:
Bank loans and other loans
4,835
8,367
Amounts owed to subsidiaries1
232,896
220,625
Derivative financial instruments
463
229
Taxation payable
–
9
Other creditors
945
120
Accruals and deferred income
66
46
Total amount
239,205
229,396
Amounts falling due after more than one year:
Deferred tax
17
–
Other loans
46,208
32,199
Derivative financial instruments
1,924
2,133
48,149
34,332
5 .
creditors .
accounting policies .
capital market and bank borrowings .
interest-bearing loans and overdrafts are initially measured at fair value -which is equal to cost at inception and are subsequently measured at amortised cost using the effective interest rate method except where they are identified as a hedged item in a designated hedge relationship .
any difference between the proceeds net of transaction costs and the amount due on settlement or redemption of borrowings is recognised over the term of the borrowing .
notes : 1 amounts owed to subsidiaries are unsecured have no fixed date of repayment and are repayable on demand .
included in amounts falling due after more than one year are other loans of € 31157 million which are due in more than five years from 1 april 2019 and are payable otherwise than by instalments .
interest payable on these loans ranges from 0 .
375 % to 7 .
875 % .
details of bond and other debt issuances are set out in note 20 “ borrowing and capital resources ” in the consolidated financial statements .

Question: What financial items does amounts falling due after more than one year consist of?
Answer: Deferred tax Other loans Derivative financial instruments
increase (decrease)
Change between Fiscal increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$(48)
$48,717
Commissions
(6,588)
16,993
Contract labour and consulting
(871)
609
Share-based compensation
(752)
(454)
Travel and communication
(1,113)
271
Marketing expenses
(5,742)
3,880
Facilities
808
8,373
Bad debt expense
3,519
4,013
Other miscellaneous
(319)
2,285
Total change in sales and marketing expenses
$(11,106)
$84,687
sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising marketing events and trade shows .
sales and marketing expenses decreased by $ 11 .
1 million during the year ended june 30 2019 as compared to the prior fiscal year .
this was primarily due to -i a decrease in commissions expense of $ 6 .
6 million of which approximately $ 8 .
9 million is the net result of the company capitalizing more commission expense under topic 606 whereas previously under topic 605 such costs would have been expensed as incurred -ii a decrease in marketing expenses of $ 5 .
7 million and -iii a decrease in travel and communication expenses of $ 1 .
1 million .
these were partially offset by -i an increase in bad debt expense of $ 3 .
5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year .
overall our sales and marketing expenses as a percentage of total revenues decreased to approximately 18 % from approximately 19 % in the prior fiscal year .
our sales and marketing labour resources increased by 103 employees from 1948 employees at june 30 2018 to 2051 employees at june 30 2019 .

Question: What is the change in Marketing expenses from 2017 to 2019?
Answer: -1862
Percentage of Plan Assets at December
Percentage of Plan Assets at December
Asset Category
2019
2018
Cash and cash equivalents
1%
2%
Equity securities
24%
27%
Government debt securities
12%
3%
Corporate debt securities
16%
26%
Investments in funds(a)
21%
17%
Real estate
2%
3%
Other (mainly insurance assets – contracts and reserves)
24%
22%
Total
100%
100%
the company ’ s pension plan asset allocation at december 31 2019 and at december 31 2018 is as follows : .
as of december 31 2019 investments in funds were composed of commingled and multi-strategy funds invested in diversified portfolios of corporate bonds -37 % government bonds -32 % equity -15 % and other instruments -16 % .
as of december 31 2018 investments in funds were composed approximately for two thirds of commingled funds mainly invested in corporate bonds -55 % and treasury bonds and notes -45 % and for one third of multi-strategy funds invested in broadly diversified portfolios of corporate and government bonds equity and derivative instruments .

Question: What was the percentage of investment in corporate bonds as of December 31, 2018?
Answer: 55%
Year Ended December 31, 2019
Year Ended December 31, 2018
Year Ended December 31, 2017
Weighted average common shares—basic
45,542,315
45,280,161
44,855,263
Dilutive effect of stock options
32,222
33,134
31,534
Dilutive effect of restricted stock
505,858
467,659
297,406
46,080,395
45,780,954
45,184,203
1 .
description of the business and summary of significant accounting policies : -continued .
shares of restricted stock are included in the computation of basic eps as they vest and are included in diluted eps to the extent they are dilutive determined using the treasury stock method .
the following details the determination of the diluted weighted average shares : .

Question: What are the respective number of dilutive effect of stock options in 2018 and 2019?
Answer: 33,134 32,222
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 percentage change in Fair value of plan assets from 2018 to 2019?
Answer: 4.09
30 June 2019
30 June 2019
30 June 2018
30 June 2018
Number of Rights
Average Fair Value
Number of Rights
Average Fair Value
Opening balance
2,948,960
$1.87
3,460,195
$1.26
Granted during the year
828,285
$3.07
762,577
$3.32
Vested during the year
(1,307,885)
$1.19
(1,273,812)
$1.09
Forfeited during the year
-
$0.00
-
$0.00
Closing balance
2,469,360
$2.64
2,948,960
$1.87
21 share-based payments .
-a performance rights .
the performance rights plan was established by the board of directors to provide long-term incentives to the group ’ s senior executives based on total shareholder returns -tsr taking into account the group ’ s financial and operational performance .
under the plan eligible participants may be granted performance rights on terms and conditions determined by the board from time to time .
performance rights were granted during the course of fy17 fy18 and fy19 .
the vesting conditions for grants relate to tsr exceeding the asx 200 accumulation index over the measurement period .
vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 june 2019 2020 and 2021 respectively .
performance rights are granted by the company for nil consideration .
the board has discretion to determine if the value will be provided in shares cash or a combination of shares and cash .
rights granted under the plan carry no dividend or voting rights .
the fair value of the rights at the date of valuation was determined using the black-scholes option pricing model to be equal to the volume weighted-average price -vwap ending on the day before the grant date less the dividends expected over the period from the expected grant date to the completion of the measurement period adjusted for the expected probability of achieving the vesting conditions .

Question: What was the percentage change in average fair value at closing balance between 2018 and 2019?
Answer: 41.18
Year Ended December 31,
Year Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$ 87,731
$ 69,608
$ 18,123
26.0%
% of revenue
44%
47%
sales and marketing expense .
sales and marketing expense increased by $ 18 .
1 million in 2019 compared to 2018 .
the increase was primarily due to a $ 15 .
5 million increase in employee-related costs which includes stock-based compensation associated with our increased headcount from 286 employees as of december 31 2018 to 345 employees as of december 31 2019 .
the remaining increase was principally the result of a $ 1 .
2 million increase in trade show and advertising costs and a $ 1 .
0 million increase attributed to office related expenses to support the sales team .

Question: In which year was Sales and marketing expenses less than 90,000 thousands?
Answer: 2019 2018
2019
2018
Beginning balance
$1.6
$1.5
Charged to expense
5.4
5.8
Payments
(5.5)
(5.7)
Ending balance
$ 1.5
$ 1.6
liability insurance .
the company carries property general liability vehicle liability directors ’ and officers ’ liability and workers ’ compensation insurance .
additionally the company carries an umbrella liability policy to provide excess coverage over the underlying limits of the aforementioned primary policies .
the company ’ s insurance programs for workers ’ compensation general liability and employee related health care benefits are provided through high deductible or self-insured programs .
claims in excess of self-insurance levels are fully insured subject to policy limits .
accruals are based on historical claims experience actual claims filed and estimates of claims incurred but not reported .
the company ’ s liabilities for unpaid and incurred but not reported claims for workers ’ compensation general liability and health insurance at september 2019 and september 2018 was $ 1 .
5 million and $ 1 .
6 million respectively .
these amounts are included in accrued expenses in the accompanying consolidated balance sheets .
while the ultimate amount of claims incurred is dependent on future developments in the company ’ s opinion recorded reserves are adequate to cover the future payment of claims previously incurred .
however it is possible that recorded reserves may not be adequate to cover the future payment of claims .
adjustments if any to claims estimates previously recorded resulting from actual claim payments are reflected in operations in the periods in which such adjustments are known .
a summary of the activity in the company ’ s self-insured liabilities reserve is set forth below -in millions : .

Question: How are the company's insurance programs for workers’ compensation, general liability, and employee related health care benefits are provided?
Answer: high deductible or self-insured programs.
Year Ended May 31,
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Interest income
$1,092
-9%
-9%
$1,203
Foreign currency losses, net
(111)
50%
62%
(74)
Noncontrolling interests in income
(152)
12%
12%
(135)
Other income, net
(14)
-107%
-42%
191
Total non-operating income, net
$815
-31%
-31%
$1,185
non-operating income net : non-operating income net consists primarily of interest income net foreign currency exchange losses the noncontrolling interests in the net profits of our majority-owned subsidiaries -primarily oracle financial services software limited and oracle corporation japan and net other income including net recognized gains and losses related to all of our investments net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan net unrealized gains and losses related to certain equity securities and non-service net periodic pension income -losses .
on a constant currency basis our non-operating income net decreased in fiscal 2019 compared to fiscal 2018 primarily due to decreases in other income net in fiscal 2019 which was primarily attributable to realized gains on the sale of certa in marketable securities during fiscal 2018 and lower interest income in fiscal 2019 primarily due to lower average cash cash equivalent and marketable securities balances during fiscal 2019 .

Question: How much was the average interest income in 2018 and 2019?
Answer: 1147.5
2019
2018
2017
Currently payable:
Federal
$1,995
$1,163
$5,617
State
557
114
1,022
Foreign
13,448
107,487
116,022
16,000
108,764
122,661
Deferred and other:
Federal
(407)
26,334
1,413
State
516
(489)
(153)
Foreign
(9,886)
(20,414)
(30,510)
(9,777)
5,431
(29,250)
Provision for income taxes
$6,223
$114,195
$93,411
16 .
income taxes .
the provision for -benefit from income taxes on income from continuing operations before income taxes consists of the following -in thousands : .

Question: What was the currently payable federal income tax in 2019?
Answer: $1,995
Post-Retirement Plans
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in milions)
Service cost
$15
18
18
Interest cost
110
97
100
Expected return on plan assets
(1)
(1)
(2)
Recognition of prior service cost
16
20
20
Net periodic post-retirement benefit expense
$140
134
136
net periodic benefit expense for our post-retirement benefit plans includes the following components : .
we report service costs for our combined pension plan and post-retirement benefit plans in cost of services and products and selling general and administrative expenses in our consolidated statements of operations for the years ended december 31 2019 2018 and 2017 .
additionally a portion of the service cost is also allocated to certain assets under construction which are capitalized and reflected as part of property plant and equipment in our consolidated balance sheets .
the remaining components of net periodic benefit expense -income are reported in other income net in our consolidated statements of operations .
as a result of ongoing efforts to reduce our workforce we recognized a one-time charge in 2019 of $ 6 million and in 2018 of $ 15 million for special termination benefit enhancements paid to certain eligible employees upon voluntary retirement .

Question: How many components are included in the net periodic benefit expense reported for the post-retirement benefit plans?
Answer: 5
Year ended December 31,
Year ended December 31,
Year ended December 31,
(EUR thousand)
2018
2019
Equipment revenue
631,504
1,068,645
Spares & service revenue
186,577
215,215
Total
818,081
1,283,860
revenue stream .
the company generates revenue primarily from the sales of equipment and sales of spares & service .
the products and services described by nature in note 1 can be part of all revenue streams .
the proceeds resulting from the patent litigation & arbitration settlements - € 159 million are included in the equipment revenue stream .

Question: What is the patent litigation & arbitration settlements expressed as a percentage of Equipment revenue in 2019?
Answer: 14.88
December 31,
December 31,
December 31,
2019
2018
2017
Unrecognized tax benefits at January 1,   
(7,113 )   
(7,419 )   
(6,938 ) 
Gross amount of increases in unrecognized tax benefits as a result of tax positions taken during a prior period
(2,428 )     
(873 )     
(789 ) 
Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period
445
233
145
Gross amount of increases in unrecognized tax benefits as a result of tax positions taken during the current period
(2,489 )     
(78 )     
-
Reductions to unrecognized tax benefits relating to settlements with taxing authorities
-
349
-
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations
346
675
163
Unrecognized tax benefits at December 31,   
(11,239 )   
(7,113 )   
(7,419 ) 
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended december 31 2019 2018 and 2017 -in thousands : .
our unrecognized tax benefits totaled $ 11 .
2 million and $ 7 .
1 million as of december 31 2019 and 2018 respectively .
included in these amounts are unrecognized tax benefits totaling $ 10 .
2 million and $ 5 .
4 million as of december 31 2019 and 2018 respectively which if recognized would affect the effective tax rate .
these amounts are unrecognized tax benefits totaling $ 10 .
2 million and $ 5 .
4 million as of december 31 2019 and 2018 respectively which if recognized would affect the effective tax rate .
we recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense .
for the years ended december 31 2019 2018 and 2017 the company recognized the following income tax expense : $ 0 .
5 million $ 0 .
5 million and $ 0 .
3 million respectively for the potential payment of interest and penalties .
accrued interest and penalties were $ 1 .
7 million and $ 2 .
1 million for the years ended december 31 2019 and 2018 .
we conduct business globally and as a result files income tax returns in the united state federal jurisdiction and in many state and foreign jurisdictions .
we are generally no longer subject to u .
s .
federal state and local or non-us income tax examinations for the years before 2012 .
due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020 the company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $ 3 .
1 million .

Question: What is the reason for unrecognised tax benefits decreasing by 3.1 million in 2020?
Answer: Due to the expiration of statutes of limitations in multiple jurisdictions globally
Year Ended
Year Ended
Year Ended
Year Ended
Change
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Selling, general and administrative
$205,471
$176,857
$202,699
$28,614
16%
$(25,842)
(13)%
% of net sales .
6.7%
7.9%
6.9%
selling general and administrative .
selling general and administrative expense consists primarily of salaries and other personnel-related costs professional fees insurance costs and other business development and selling expenses .
the following table shows selling general and administrative expense for the years ended december 31 2019 2018 and 2017 : .
selling general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above and higher professional fees .

Question: What is the percentage of net sales in 2019?
Answer: 6.7%
2018
2019
Ambition
Operating margin
4.4%
5.0%
>12%
financial net, tax and other
-3.8%
-2.5%
-4%
+ depreciation and amortization
+3.9%
+2.9%
+3 to 4%
+ depreciation of leased assets
–
+1.1%
+1%
± change in working capital
+3.7%
+1.0%
±0
- capex
- 2.4%
-2.8%
-2%
- leasing payment
-
-1.3%
-1%
-  restructuring costs1)
-3.8%
-0.4%
-1%
Free cash flow (before M&A)
2.0%
3.4%
>8%
- M&A
-0.6%
-0.7%
~1 to -2%
free cash flow generation .
bridge from operating income to free cash flow -illustrative .
focus on delivering a high conversion of operating income to free cash flow of operating income to free cash flow of operating income to free cash flow .
ongoing activities to reduce costs “ below operating income ” including restructuring financial net and tax .
striving to maintain working capital efficiency but fluctuations may impact cash flow .
planning assumption for capex is about 2 % of net sales while expected to remain above 2 % in 2020 due to the new factory in the us .
ambition to over time maintain restructuring charges to around 1 % of net sales .
m & a will vary depending on strategic decisions but assumed to be around 1 – 2 % of net sales .
operating margin excluding restructuring charges .
all numbers are in relation to net sales .
1 restructuring charges as reported in the income statement for each year .

Question: What is the change in capex between 2018 and 2019?
Answer: 0.4
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Stock-based compensation expense data:
2019
2018
2017
Sales and marketing
$2,075
$1,196
$561
General and administrative
6,474
4,901
2,638
Research and development
12,054
7,332
4,214
Total stock-based compensation expense
$20,603
$13,429
$7,413
note 15 .
stock-based compensation .
stock-based compensation expense is included in the following line items in the consolidated statements of operations -in thousands : .

Question: What was the Research and development in 2017?
Answer: 4,214
€ thousands
Vested on 12/31/2019
Vested on 12/31/2018
Christian Klein (Co-CEO from 10/11/2019)
8.2
4.1
Adaire Fox-Martin
11.8
7.3
Michael Kleinemeier
20.0
14.8
Bernd Leukert (until 3/31/2019)
34.7
24.6
Bill McDermott (CEO until 10/10/2019, Executive Board Member until 11/15/2019)1)
90.8
105.1
Luka Mucic
27.6
23.2
Jürgen Müller (from 1/1/2019)
4.8
-
Stefan Ries
16.8
12.6
Thomas Saueressig (from 11/1/2019)
0.2
-
the table below shows the annual pension entitlement earned during the executive board membership of each member of the executive board on reaching the scheduled retirement age of 62 based on entitlements from sap under performance-based and salary-linked plans .
annual pension entitlement .
1 the rights shown here for bill mcdermott refer solely to rights under the pension plan for sap america .
these are vested entitlements .
to the extent that members continue to serve on the executive board and that therefore more contributions are made for them in the future pensions actually payable at the scheduled retirement age will be higher than the amounts shown in the table .

Question: In which years are the annual pension entitlements vested?
Answer: 2019 2018
For the Year Ended December 31,
For the Year Ended December 31,
2019
2018
Cloud and related solutions
$896,164
$766,377
Software and services
52,364
58,101
Maintenance
48,282
50,581
Total revenues
$996,810
$875,059
disaggregation of revenues .
the nature amount timing and uncertainty of our revenue and how revenue and cash flows are affected by economic factors is most appropriately depicted by type of revenue as presented below -in thousands and by geographic region as presented in note 3 .

Question: What is the total revenue earned from 2018 to 2019?
Answer: 1871869
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Service cost
$272
$841
$  —
Interest cost
1,211
802
809
Expected return on plan assets
(615)
(665)
(597)
Amortization of actuarial gains and losses
411
478
503
Net periodic pension cost
$1,279
$1,456
$715
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the information provided below includes one pension plan which is part of discontinued operations .
as such all related liabilities and expenses are reported in discontinued operations in the company ’ s consolidated balance sheets and consolidated statements of operations for all periods presented .
the components of net periodic pension benefit cost recognized in our consolidated statements of operations for the periods presented are as follows : .

Question: What was the change in Amortization of actuarial gains and losses between 2017 and 2018?
Answer: -25